﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-07T12:04:18-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263519134</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2701 LOKER AVE W STE 230</AddressLine1Txt>
        <CityNm>CARLSBAD</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92010</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>813683321</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MIRALON COMMUNITY CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MIRA</BusinessNameControlTxt>
      <PhoneNum>7606205013</PhoneNum>
      <USAddress>
        <AddressLine1Txt>26840 ALISO VIEJO PKWY SUITE 100</AddressLine1Txt>
        <CityNm>ALISO VIEJO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92656</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRUCE JUNGER</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <SignatureDt>2024-11-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEREMY NEWMAN</PreparerPersonNm>
      <PTIN>P00861547</PTIN>
      <PhoneNum>8445607300</PhoneNum>
      <PreparationDt>2024-11-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4 RetDoc1">
      <PrincipalOfficerNm>BRADLEY SHUCKHART</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>26840 ALISO VIEJO PKWY STE 100</AddressLine1Txt>
        <CityNm>ALISO VIEJO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92656</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1026743</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <WebsiteAddressTxt>DISCOVERMIRALON.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2016</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>MIRALON COMMUNITY CORPORATION (MCC) WAS FORMED TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE MIRALON COMMUNITY CORPORATION COMMUNITY THROUGH THE MANAGEMENT OF A COMMON INTEREST DEVELOPMENT UNDER THE CALIFORNIA DAVIS-STIRLING COMMON INTEREST DEVELOPMENT ACT. MCC WAS FORMED FOR THE BENEFIT OF THE RESIDENTS OF MIRALON COMMUNITY CORPORATION COMMUNITY, ITS NEIGHBORHOODS, AND THE GENERAL PUBLIC.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>5</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1922011</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>997526</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>70</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>29217</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1922081</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1026743</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>174523</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>266642</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1066523</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1042018</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1241046</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1308660</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>681035</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-281917</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1536115</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1498512</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1109408</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1097011</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>426707</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>401501</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>MIRALON COMMUNITY CORPORATION (MCC) WAS FORMED TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE MIRALON COMMUNITY CORPORATION COMMUNITY THROUGH THE MANAGEMENT OF A COMMON INTEREST DEVELOPMENT UNDER THE CALIFORNIA DAVIS-STIRLING COMMON INTEREST DEVELOPMENT ACT. MCC WAS FORMED FOR THE BENEFIT OF THE RESIDENTS OF MIRALON COMMUNITY CORPORATION COMMUNITY, ITS NEIGHBORHOODS, AND THE GENERAL PUBLIC.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1264560</ExpenseAmt>
      <RevenueAmt>997526</RevenueAmt>
      <Desc>MIRALON COMMUNITY CORPORATION (MCC) WAS FORMED TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE MIRALON COMMUNITY CORPORATION COMMUNITY THROUGH THE MANAGEMENT OF A COMMON INTEREST DEVELOPMENT UNDER THE CALIFORNIA DAVIS-STIRLING COMMON INTEREST DEVELOPMENT ACT. MCC WAS FORMED FOR THE BENEFIT OF THE RESIDENTS OF MIRALON COMMUNITY CORPORATION COMMUNITY, ITS NEIGHBORHOODS, AND THE GENERAL PUBLIC.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>MIRALON COMMUNITY CORPORATION (MCC) WAS FORMED TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE MIRALON COMMUNITY CORPORATION COMMUNITY THROUGH THE MANAGEMENT OF A COMMON INTEREST DEVELOPMENT UNDER THE CALIFORNIA DAVIS-STIRLING COMMON INTEREST DEVELOPMENT ACT. MCC WAS FORMED FOR THE BENEFIT OF THE RESIDENTS OF MIRALON COMMUNITY CORPORATION COMMUNITY, ITS NEIGHBORHOODS, AND THE GENERAL PUBLIC.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>1264560</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>true</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SEABREEZE</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7606205013</PhoneNum>
        <USAddress>
          <AddressLine1Txt>26840 ALISO VIEJO PKWY STE 100</AddressLine1Txt>
          <CityNm>ALISO VIEJO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92656</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>TONY BANUELOS</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRADLEY SHUCKHART</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRUCE JUNGER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRENDA ARANDA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE WALLINE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SEABREEZE</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>26840 ALISO VIEJO PARKWAY SUITE 100</AddressLine1Txt>
            <CityNm>ALISO VIEJO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92656</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ONSITE MGMT.</ServicesDesc>
        <CompensationAmt>209850</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>PRO LANDSCAPING INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>27555 RIO DEL SOL</AddressLine1Txt>
            <CityNm>THOUSAND PALMS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92276</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LANDSCAPING</ServicesDesc>
        <CompensationAmt>191760</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>VINTAGE GROUP SECURITY SERVICES LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>77564 A COUNTRY CLUB DRIVE STE 232</AddressLine1Txt>
            <CityNm>PALM SPRINGS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92211</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>SECURITY</ServicesDesc>
        <CompensationAmt>147979</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>3</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>OWNER ASSESSMENTS</Desc>
        <BusinessCd>813990</BusinessCd>
        <TotalRevenueColumnAmt>507729</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>507729</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CLUB USE FEE</Desc>
        <BusinessCd>813990</BusinessCd>
        <TotalRevenueColumnAmt>175236</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>175236</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DEVELOPER ASSESSMENTS</Desc>
        <BusinessCd>813990</BusinessCd>
        <TotalRevenueColumnAmt>173800</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>173800</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DEVELOPER SUBSIDY</Desc>
        <BusinessCd>813990</BusinessCd>
        <TotalRevenueColumnAmt>119700</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>119700</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER MEMBER INCOME</Desc>
        <BusinessCd>813990</BusinessCd>
        <TotalRevenueColumnAmt>21061</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>21061</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>997526</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>29217</TotalRevenueColumnAmt>
        <ExclusionAmt>29217</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1026743</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>997526</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>29217</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>266642</TotalAmt>
        <ProgramServicesAmt>266642</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>44100</TotalAmt>
        <ManagementAndGeneralAmt>44100</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>18430</TotalAmt>
        <ProgramServicesAmt>18430</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <OfficeExpensesGrp>
        <TotalAmt>16295</TotalAmt>
        <ProgramServicesAmt>16295</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InsuranceGrp>
        <TotalAmt>18673</TotalAmt>
        <ProgramServicesAmt>18673</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>LANDSCAPE &amp; IRRIGATION</Desc>
        <TotalAmt>257778</TotalAmt>
        <ProgramServicesAmt>257778</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GATE REPAIRS AND SERVICE</Desc>
        <TotalAmt>248951</TotalAmt>
        <ProgramServicesAmt>248951</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLUB USE FEE</Desc>
        <TotalAmt>176462</TotalAmt>
        <ProgramServicesAmt>176462</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>123812</TotalAmt>
        <ProgramServicesAmt>123812</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>137517</TotalAmt>
        <ProgramServicesAmt>137517</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1308660</TotalAmt>
        <ProgramServicesAmt>1264560</ProgramServicesAmt>
        <ManagementAndGeneralAmt>44100</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>175533</BOYAmt>
        <EOYAmt>533381</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1040675</BOYAmt>
        <EOYAmt>710000</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>144359</BOYAmt>
        <EOYAmt>102702</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>13571</BOYAmt>
        <EOYAmt>10951</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>56696</BOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>105281</BOYAmt>
        <EOYAmt>141478</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1536115</BOYAmt>
        <EOYAmt>1498512</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>70767</BOYAmt>
        <EOYAmt>116228</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>27172</BOYAmt>
        <EOYAmt>90144</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1011469</BOYAmt>
        <EOYAmt>890639</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1109408</BOYAmt>
        <EOYAmt>1097011</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>426707</BOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <EOYAmt>401501</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>426707</BOYAmt>
        <EOYAmt>401501</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1536115</BOYAmt>
        <EOYAmt>1498512</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-281917</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>256711</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherAssetsOrgGrp>
        <Desc>DUE FROM THE AMENITY CENTER</Desc>
        <BookValueAmt>134163</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>INTEREST RECEIVABLE</Desc>
        <BookValueAmt>7315</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>141478</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CONTRACT LIABILITIES</Desc>
        <Amt>500727</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>EXCESS DEFICIT SUBSIDY FUNDING</Desc>
        <Amt>280448</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO CLUB - USE FEE</Desc>
        <Amt>105991</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO DEVELOPER</Desc>
        <Amt>3473</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>890639</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1026743</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1026743</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1026743</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1308660</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1308660</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1308660</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>MIRALON COMMUNITY CORPORATION (MCC) WAS FORMED TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE MIRALON COMMUNITY CORPORATION COMMUNITY THROUGH THE MANAGEMENT OF A COMMON INTEREST DEVELOPMENT UNDER THE CALIFORNIA DAVIS-STIRLING COMMON INTEREST DEVELOPMENT ACT. MCC WAS FORMED FOR THE BENEFIT OF THE RESIDENTS OF MIRALON COMMUNITY CORPORATION COMMUNITY, ITS NEIGHBORHOODS, AND THE GENERAL PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>MIRALON COMMUNITY CORPORATION (MCC) WAS FORMED TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE MIRALON COMMUNITY CORPORATION COMMUNITY THROUGH THE MANAGEMENT OF A COMMON INTEREST DEVELOPMENT UNDER THE CALIFORNIA DAVIS-STIRLING COMMON INTEREST DEVELOPMENT ACT. MCC WAS FORMED FOR THE BENEFIT OF THE RESIDENTS OF MIRALON COMMUNITY CORPORATION COMMUNITY, ITS NEIGHBORHOODS, AND THE GENERAL PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT MANAGEMENT COMPANY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>OWNERS AUTOMATICALLY BECOME MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL MEETING ELECTIONS FOR OWNERS TO ELECT OFFICERS FOR THE NEXT YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE OWNERS' APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>TAX RETURNS ARE REVIEWED BY BOARD MEMBERS PRIOR TO MAILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>LAKE MAINTENANCE 50,334 0 0 PAINTING 25,301 0 0 TREE TRIMMING 12,110 0 0 SECURITY 11,875 0 0 COMMON AREA R&amp;M 9,610 0 0 COMMUNITY AND SOCIAL ACT. 7,787 0 0 ARCHITECTURAL REVIEW 7,700 0 0 LIGHTING 7,000 0 0 STREET SWEEPING 5,800 0 0 TOTAL 137,517 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>DEVELOPER DEFICIT SUBSIDY FUNDING 281,917 BEGINNING BALANCE ADJUSTMENT -25,206 TOTAL 256,711</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>