Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
EIN 95-2423279 • 501(c)4 • Lake Forest, CA
Profile
Beacon bay community association was formed for the purpose of providing community services, for the general use, benefit, and welfare of the residents of the association.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Down$1,018,005
Down $33,864 (-3.2%) from 2024
Liabilities
Down$39,517
Down $82,755 (-68%) from 2024
Net Assets
Up$978,488
Up $48,891 (+5.3%) from 2024
Revenue
Up$380,404
Up $31,109 (+8.9%) from 2024
Expenses
Up$331,513
Up $73,033 (+28%) from 2024
Net Income
Down$48,891
Down $41,924 (-46%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Beacon bay community association was formed for the purpose of providing community services, for the general use, benefit, and welfare of the residents of the association.
SEE BELOW
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $947,107 | $974,941 | ▲ $27,834 |
| Rtn Earn Endowment Incm Other Fnds | $951,881 | $965,857 | ▲ $13,976 |
| Cash and Non-Interest-Bearing Accounts | $96,377 | $33,676 | ▼ $62,701 |
| Cap Stk Tr Prin Current Funds | $-22,284 | $12,631 | ▲ $34,915 |
| Accounts Receivable | $7,270 | $9,241 | ▲ $1,971 |
| Prepaid Expenses and Deferred Charges | $1,115 | $147 | ▼ $968 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $1,051,869 | $1,018,005 | ▼ $33,864 |
| Liabilities | |||
| Other Liabilities | $50,439 | $23,936 | ▼ $26,503 |
| Accounts Payable and Accrued Expenses | $9,183 | $8,131 | ▼ $1,052 |
| Deferred Revenue | $62,650 | $7,450 | ▼ $55,200 |
| Total Liabilities | $122,272 | $39,517 | ▼ $82,755 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $929,597 | $978,488 | ▲ $48,891 |
| Total Liabilities and Net Assets / Fund Balance | $1,051,869 | $1,018,005 | ▼ $33,864 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $184,702 | $184,702 |
| Name | Title |
|---|---|
| Michele Howland | President |
| Cindy Paulsen | MEMBER @ LRG |
| Mike Dodd | MEMBER @ LRG |
| Steve Dowd | MEMBER @ LRG |
| Bill Brooks | Secretary |
| Mitchell Fuerst | Treasurer |
| George Bravante | VP |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Swift Slip | Dock Electric | 6351 INDUSTRY WAY, Westminster, CA 92683-3693 | $137,517 |
| Line Item | Amount |
|---|---|
| Other Expenses | $331,513 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $14,412 | $14,684 | - | $29,096 |
| Fees for Services Management | - | $16,200 | - | $16,200 |
| Other Expenses | $13,301 | - | - | $13,301 |
| Insurance | - | $11,876 | - | $11,876 |
| Fees for Services Legal | - | $6,442 | - | $6,442 |
| Fees for Services Accounting | - | $2,048 | - | $2,048 |
| Total Functional Expenses | $280,263 | $51,250 | $0 | $331,513 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $331,513 |
| Total Expenses per Audited Statements | $331,513 |
| Total Expenses per Form 990 | $331,513 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Construction Deposits | $22,500 |
| Income Taxes Payable | $1,436 |
“The association uses the services of boyd management to handle day to day operations of the development including collections, bill payments, homeowner assistance, etc. The board has the ultimate responsibility for authorizing payments, selecting vendors, and approving the budget.”
“Upon purchase of a home within the development, each owner becomes a member of the association.”
“The board of directors are voted upon by the membership at an annual meeting which requires a quorum of 50% of the 72 voting members. Board members serve a 2 year term and come up for election in alternating cycles.”
“Dues increases in excess of the 20% allowed by the davis-sterling act are subject to the approval of the membership. Special assessments in excess of 5% of the budget are also subject to membership approval.”
“Before filing, the tax returns are delivered to the board of directors for approval. Upon approval, a board representative signs the returns and mails them to the tax authorities.”
“The association retains the services of a management company to monitor board activity and document the minutes of the board meetings. The management company provides the membership with candidate information in conjunction with election meetings.”
“Upon purchase of a home within the development, each owner receives a copy of the governing documents through escrow. The conflict of interest policy and monthly financial statements are available to members by request. Annual audited financial statements are mailed to the membership in compliance with california civil code requirements.”
“Reserve revenue deferred on audit per fasb 606 68,753.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 9183 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8131 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7270 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 9241 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE BELOW |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14684 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14412 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 29096 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BOYD MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9492158485 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 25422 TRABUCO RD 105-337 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAKE FOREST |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92630 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | -22284 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 12631 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 96377 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 33676 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 137517 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 6351 INDUSTRY WAY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | WESTMINSTER |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 926833693 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SWIFT SLIP |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | DOCK ELECTRIC |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 248400 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 27843 |
| IRS990/CYOtherExpensesAmt | 0 | 331513 |
| IRS990/CYOtherRevenueAmt | 0 | 16161 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 88000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 48891 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 331513 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 380404 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 62650 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 7450 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE ASSOCIATION MAINTAINS RECREATIONAL AND COMMUNITY SERVICES INCLUDING A PARK WITH BASKETBALL AND TENNIS COURTS, DOCKS, AND FENCES/GATES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 280263 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2048 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2048 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 6442 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6442 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 16200 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 16200 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHELE HOWLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEORGE BRAVANTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BILL BROOKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MITCHELL FUERST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CINDY PAULSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MIKE DODD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEVE DOWD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER @ LRG |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER @ LRG |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER @ LRG |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1964 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 380404 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 11876 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11876 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 27843 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27843 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 184702 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 184702 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 248400 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | BEACON BAY COMMUNITY ASSOCIATION WAS FORMED FOR THE PURPOSE OF PROVIDING COMMUNITY SERVICES, FOR THE GENERAL USE, BENEFIT, AND WELFARE OF THE RESIDENTS OF THE ASSOCIATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 929597 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 978488 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BEACHES AND DOCKS |
| IRS990/OtherExpensesGrp/Desc | 1 | LANDSCAPE MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | WATER |
| IRS990/OtherExpensesGrp/Desc | 3 | TENNIS COURT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 162701 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 61235 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 28614 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 13301 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 162701 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 61235 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 28614 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 13301 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 50439 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 23936 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531390 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16161 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 16161 |
| IRS990/OtherRevenueTotalAmt | 0 | 16161 |
| IRS990/PartialLiquidationInd | 0 | 0 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1115 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 147 |
| IRS990/PrincipalOfficerNm | 0 | MICHELE HOWLAND |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DOCK FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 88000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 88000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 248400 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 11395 |
| IRS990/PYOtherExpensesAmt | 0 | 258480 |
| IRS990/PYOtherRevenueAmt | 0 | 1500 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 88000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 90815 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 258480 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 349295 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 48891 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 88000 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 951881 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 965857 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 947107 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 974941 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 331513 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 184702 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 184702 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 22500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1436 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONSTRUCTION DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INCOME TAXES PAYABLE |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 68753 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 68753 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 311651 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | RESERVE REVENUE DEFERRED ON AUDIT PER FASB 606 68,753. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 331513 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 23936 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 380404 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 311651 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 331513 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION USES THE SERVICES OF BOYD MANAGEMENT TO HANDLE DAY TO DAY OPERATIONS OF THE DEVELOPMENT INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNER ASSISTANCE, ETC. THE BOARD HAS THE ULTIMATE RESPONSIBILITY FOR AUTHORIZING PAYMENTS, SELECTING VENDORS, AND APPROVING THE BUDGET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER BECOMES A MEMBER OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS ARE VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE 72 VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM AND COME UP FOR ELECTION IN ALTERNATING CYCLES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DUES INCREASES IN EXCESS OF THE 20% ALLOWED BY THE DAVIS-STERLING ACT ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP. SPECIAL ASSESSMENTS IN EXCESS OF 5% OF THE BUDGET ARE ALSO SUBJECT TO MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BEFORE FILING, THE TAX RETURNS ARE DELIVERED TO THE BOARD OF DIRECTORS FOR APPROVAL. UPON APPROVAL, A BOARD REPRESENTATIVE SIGNS THE RETURNS AND MAILS THEM TO THE TAX AUTHORITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION RETAINS THE SERVICES OF A MANAGEMENT COMPANY TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE MANAGEMENT COMPANY PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER RECEIVES A COPY OF THE GOVERNING DOCUMENTS THROUGH ESCROW. THE CONFLICT OF INTEREST POLICY AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS BY REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE MAILED TO THE MEMBERSHIP IN COMPLIANCE WITH CALIFORNIA CIVIL CODE REQUIREMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1018005 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1051869 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1018005 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 280263 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 39517 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 122272 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 39517 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 929597 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 978488 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 280263 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 88000 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 132004 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 380404 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1051869 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1018005 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 25422 TRABUCO RD 105337 |
| IRS990/USAddress/CityNm | 0 | LAKE FOREST |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92630 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELE HOWLAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9492158485 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BEACON BAY COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O BOYD MANAGEMENT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BEAC |
| ReturnHeader/Filer/EIN | 0 | 952423279 |
| ReturnHeader/Filer/PhoneNum | 0 | 9492158485 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 25422 TRABUCO RD 105337 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAKE FOREST |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92630 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330244756 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | OWENS MOSKOWITZ AND ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 27792 EL LAZO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAGUNA NIGUEL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92677 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9498515020 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT A OWENS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T17:30:24-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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