Civic Intelligence

Laguna Heights Community Association C/O Seabreeze Management Company

EIN 95-3890234 • 501(c)4 • Aliso Viejo, CA

Profile

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating, and maintaining the properties for use of all residents in the entire community on certain real property located in laguna niguel, ca. The population of the community is about 8,000. No grants are provided to others. The association has no employees. The association owns and maintains 8,000,000 sq feet of land. All facilities are available to residents and their guests on an unrestricted basis.

26840 Aliso Viejo Parkway 100Aliso Viejo, CA 92656

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.82x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.61x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

3.6%

Higher net margin than 42% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

39th percentile

1.1%

Faster asset growth than 39% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

6.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$2,073,957

Up $23,194 (+1.1%) from 2023

Liabilities

Down

$1,704,589

Down $76,837 (-4.3%) from 2023

Net Assets

Up

$369,368

Up $100,031 (+37%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin42nd percentile

Revenue

Up

$2,772,771

Up $171,455 (+6.6%) from 2023

Expenses

Up

$2,672,740

Up $57,051 (+2.2%) from 2023

Net Income

Up

$100,031

Up $114,404 (+796%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $1,772,074Liabilities 2011: $76,232Net Assets 2011: $1,695,8422011Assets 2012: $1,738,269Liabilities 2012: $69,799Net Assets 2012: $1,668,4702012Assets 2013: $1,884,197Liabilities 2013: $98,916Net Assets 2013: $1,785,2812013Assets 2014: $2,001,167Liabilities 2014: $127,823Net Assets 2014: $1,873,3442014Assets 2015: $2,315,717Liabilities 2015: $74,785Net Assets 2015: $2,240,9322015Assets 2016: $2,681,337Liabilities 2016: $195,711Net Assets 2016: $2,485,6262016Assets 2017: $2,893,827Liabilities 2017: $146,296Net Assets 2017: $2,747,5312017Assets 2018: $2,792,535Liabilities 2018: $169,640Net Assets 2018: $2,622,8952018Assets 2019: $2,390,413Liabilities 2019: $75,447Net Assets 2019: $2,314,9662019Assets 2020: $2,528,201Liabilities 2020: $1,859,374Net Assets 2020: $668,8272020Assets 2021: $2,268,954Liabilities 2021: $1,819,521Net Assets 2021: $449,4332021Assets 2022: $1,978,877Liabilities 2022: $1,695,167Net Assets 2022: $283,7102022Assets 2023: $2,050,763Liabilities 2023: $1,781,426Net Assets 2023: $269,3372023Assets 2024: $2,073,957Liabilities 2024: $1,704,589Net Assets 2024: $369,3682024

Highlighted filing

2024

Assets$2,073,957
Liabilities$1,704,589
Net Assets$369,368
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,553,811Expenses 2011: $1,430,114Net Income 2011: $123,6972011Revenue 2012: $1,531,083Expenses 2012: $1,558,455Net Income 2012: -$27,3722012Revenue 2013: $1,562,875Expenses 2013: $1,446,064Net Income 2013: $116,8112013Revenue 2014: $1,698,439Expenses 2014: $1,610,376Net Income 2014: $88,0632014Revenue 2015: $1,799,979Expenses 2015: $1,432,391Net Income 2015: $367,5882015Revenue 2016: $1,785,674Expenses 2016: $1,540,980Net Income 2016: $244,6942016Revenue 2017: $1,804,133Expenses 2017: $1,542,228Net Income 2017: $261,9052017Revenue 2018: $1,822,221Expenses 2018: $1,946,857Net Income 2018: -$124,6362018Revenue 2019: $1,854,826Expenses 2019: $2,162,755Net Income 2019: -$307,9292019Revenue 2020: $1,900,155Expenses 2020: $1,918,958Net Income 2020: -$18,8032020Revenue 2021: $2,208,612Expenses 2021: $2,428,006Net Income 2021: -$219,3942021Revenue 2022: $2,198,683Expenses 2022: $2,364,406Net Income 2022: -$165,7232022Revenue 2023: $2,601,316Expenses 2023: $2,615,689Net Income 2023: -$14,3732023Revenue 2024: $2,772,771Expenses 2024: $2,672,740Net Income 2024: $100,0312024

Highlighted filing

2024

Revenue$2,772,771
Expenses$2,672,740
Net Income$100,031
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,073,957
Liabilities
$1,704,589
Net assets
$369,368
Revenue
$2,772,771
Expenses
$2,672,740
Net income
$100,031
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$1.70$0.37$2.77$2.67$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.05$1.78$0.27$2.60$2.62$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$1.70$0.28$2.20$2.36$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.27$1.82$0.45$2.21$2.43$0.22
2020Detailed filing. Detailed filing data is available for this year.$2.53$1.86$0.67$1.90$1.92$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.39$0.08$2.31$1.85$2.16$0.31
2018Detailed filing. Detailed filing data is available for this year.$2.79$0.17$2.62$1.82$1.95$0.12
2017Summary only. Only limited summary data is available for this year.$2.89$0.15$2.75$1.80$1.54$0.26
2016Detailed filing. Detailed filing data is available for this year.$2.68$0.20$2.49$1.79$1.54$0.24
2015Summary only. Only limited summary data is available for this year.$2.32$0.07$2.24$1.80$1.43$0.37
2014Summary only. Only limited summary data is available for this year.$2.00$0.13$1.87$1.70$1.61$0.09
2013Summary only. Only limited summary data is available for this year.$1.88$0.10$1.79$1.56$1.45$0.12
2012Summary only. Only limited summary data is available for this year.$1.74$0.07$1.67$1.53$1.56$0.03
2011Summary only. Only limited summary data is available for this year.$1.77$0.08$1.70$1.55$1.43$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 20, 2025
Return Version
2023v6.0
Gross Receipts
$2,772,771
Mission and Program Overview

Mission

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating, and maintaining the properties for use of all residents in the entire community on certain real property located in laguna niguel, ca. The population of the community is about 8,000. No grants are provided to others. The association has no employees. The association owns and maintains 8,000,000 sq feet of land. All facilities are available to residents and their guests on an unrestricted basis.

To provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,020,000$1,320,000▲ $300,000
Cash and Non-Interest-Bearing Accounts$942,868$680,582▼ $262,286
Cap Stk Tr Prin Current Funds$269,337$369,368▲ $100,031
Accounts Receivable$86,867$65,545▼ $21,322
Prepaid Expenses and Deferred Charges$1,028$7,830▲ $6,802
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,050,763$2,073,957▲ $23,194
Liabilities
Deferred Revenue$1,666,145$1,651,438▼ $14,707
Accounts Payable and Accrued Expenses$108,537$53,151▼ $55,386
Other Liabilities$6,744$0▼ $6,744
Total Liabilities$1,781,426$1,704,589▼ $76,837
Net Assets / Fund Balance
Total Net Assets Fund Balance$269,337$369,368▲ $100,031
Total Liabilities and Net Assets / Fund Balance$2,050,763$2,073,957▲ $23,194
Compensation and Service Providers
Top Officer Pay63rd percentile

Board Members and Trustees

NameTitle
Dale KraaiPresident
Cathleen PryorVice President
Thomas DunnSecretary
Philip ZorcTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus LandscapeLandscaping ServicesPO BOX 74268, San Clemente, CA 92673$1,630,823
Seabreeze Management Company INCProperty Management26840 ALISO VEIJO PARKWAY, Aliso Viejo, CA 92656$273,209
Monarch EnvironmentalEnvironmental Consultation34237 VIA SANTA ROSA, Capo Beach, CA 92624$177,550
Revenue and Support

Revenue Composition

Contributions and Grants
$2,668,661
Program Service Revenue
$14,144
Investment Income
$65,117
Other Revenue
$24,849
Change in Net Assets
$100,031

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,772,771
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,772,771
Total Revenue per Form 990
$2,772,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,672,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$222,789-$222,789
All Other Expenses$57,455$37,696-$95,151
Other Expenses$49,225--$49,225
Insurance$30,107--$30,107
Fees for Services Legal$28,075--$28,075
Office Expenses$11,275--$11,275
Fees for Services Accounting-$2,190-$2,190
Total Functional Expenses$2,410,065$262,675$0$2,672,740

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,672,740
Total Expenses per Audited Statements$2,672,740
Total Expenses per Form 990$2,672,740
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”

Form 990, Part VI, Section A, Line 6

“As per the governing documents - residents become members by virtue of owning a unit in the community.”

Form 990, Part VI, Section A, Line 7A

“Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”

Form 990, Part VI, Section A, Line 7B

“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”

Form 990, Part VI, Section B, Line 11B

“Association's board of directors reviews and approves the tax returns.”

Form 990, Part VI, Section B, Line 15

“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”

Form 990, Part VI, Section C, Line 18

“All documents required to be disclosed by the association are available upon request at the offices of its management company.”

Form 990, Part VI, Section C, Line 19

“All documents required to be disclosed by the association are available upon request at the offices of its management company.”

Filing and Contact Details

Filer

Filer Name
Laguna Heights Community Association
EIN
95-3890234
Phone
9498551800
Address
26840 ALISO VIEJO PARKWAY 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Dale Kraai
Title
President
Phone
9498551800
Signed
2025-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Kraai
Formed
1983
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
20

Preparer

Firm
INOUYE SHIVELY KLATT & MCCORVEY CPA'S
Address
23282 MILL CREEK DR STE 200, LAGUNA HILLS, CA 92653
Preparer
Jefferey a Klatt CPA
Phone
9495866640
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.”

Raw XML Appendix363 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1SEABREEZE MANAGEMENT COMPANY INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2MONARCH ENVIRONMENTAL
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IRS990/Desc0THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/MissionDesc0THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING, AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY LOCATED IN LAGUNA NIGUEL, CA. THE POPULATION OF THE COMMUNITY IS ABOUT 8,000. NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION OWNS AND MAINTAINS 8,000,000 SQ FEET OF LAND. ALL FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS ON AN UNRESTRICTED BASIS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0369368
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt011275
IRS990/OfficeExpensesGrp/TotalAmt011275
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LANDSCAPE SERVICES
IRS990/OtherExpensesGrp/Desc1MONUMENT SIGNS
IRS990/OtherExpensesGrp/Desc2WATER
IRS990/OtherExpensesGrp/Desc3PEST CONTROL
IRS990/OtherExpensesGrp/ProgramServicesAmt01794798
IRS990/OtherExpensesGrp/ProgramServicesAmt1307921
IRS990/OtherExpensesGrp/ProgramServicesAmt2131209
IRS990/OtherExpensesGrp/ProgramServicesAmt349225
IRS990/OtherExpensesGrp/TotalAmt01794798
IRS990/OtherExpensesGrp/TotalAmt1307921
IRS990/OtherExpensesGrp/TotalAmt2131209
IRS990/OtherExpensesGrp/TotalAmt349225
IRS990/OtherLiabilitiesGrp/BOYAmt06744
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/BusinessCd2531390
IRS990/OtherRevenueMiscGrp/Desc0CELL SITE RENTAL INCOM
IRS990/OtherRevenueMiscGrp/Desc1WATER CONSERVATION REB
IRS990/OtherRevenueMiscGrp/Desc2EASEMENT INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015600
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16365
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22884
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015600
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16365
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22884
IRS990/OtherRevenueTotalAmt024849
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01028
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07830
IRS990/PrincipalOfficerNm0DALE KRAAI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0OTHER PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014144
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014144
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02507096
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt056009
IRS990/PYOtherExpensesAmt02615689
IRS990/PYOtherRevenueAmt021433
IRS990/PYProgramServiceRevenueAmt016778
IRS990/PYRevenuesLessExpensesAmt0-14373
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02615689
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02601316
IRS990/ReconcilationRevenueExpnssAmt0100031
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0104110
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01020000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01320000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE C
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02672740
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02772771
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02672740
IRS990ScheduleD/TotalRevenuePerForm990Amt02772771
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02772771
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02672740
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02050763
IRS990/TotalAssetsEOYAmt02073957
IRS990/TotalAssetsGrp/BOYAmt02050763
IRS990/TotalAssetsGrp/EOYAmt02073957
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02668661
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0262675
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02410065
IRS990/TotalFunctionalExpensesGrp/TotalAmt02672740
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01781426
IRS990/TotalLiabilitiesEOYAmt01704589
IRS990/TotalLiabilitiesGrp/BOYAmt01781426
IRS990/TotalLiabilitiesGrp/EOYAmt01704589
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0269337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0369368
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02410065
IRS990/TotalProgramServiceRevenueAmt014144
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0104110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02772771
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02050763
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ALISO VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE KRAAI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09498551800
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAGUNA HEIGHTS COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O SEABREEZE MANAGEMENT COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0953890234
ReturnHeader/Filer/PhoneNum09498551800
ReturnHeader/Filer/USAddress/AddressLine1Txt026840 ALISO VIEJO PARKWAY 100
ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330382278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INOUYE SHIVELY KLATT & MCCORVEY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023282 MILL CREEK DR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092653
ReturnHeader/PreparerPersonGrp/PhoneNum09495866640
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFEREY A KLATT CPA
ReturnHeader/ReturnTs02025-09-09T15:49:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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