2024-10-30T11:16:56-04:00 2023-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2701 LOKER AVE W STE 230 CARLSBAD CA 92010 990 2023-01-01 330936338 SAN ELIJO HILLS COMMUNITY ASSOCIATION SANE 8584950900 9665 CHESAPEAKE DRIVE STE 300 SAN DIEGO CA 92123 ELLIOT HERMAN TREASURER 2024-05-10 true false JEREMY NEWMAN P00861547 8445607300 2024-10-30 2023 2024-10-15 13:58:12Z LINDSEY BONNER-SMITH 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 3875870 false X WWW.SANELIJOHILLS.COM X 1999 CA TO PROMOTE THE ENHANCEMENT OF COMMUNITY VALUES. 5 5 0 5 0 0 3466505 3511539 118606 364331 0 3585111 3875870 0 0 120592 118100 0 0 4043809 3842115 4164401 3960215 -579290 -84345 10075273 10356754 7500698 7877501 2574575 2479253 TO PROMOTE THE ENHANCEMENT OF COMMUNITY VALUES. false false 3197477 3511539 THE ASSOCIATION ACHIEVES ITS GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS VIA VOLUNTEER COMMITTEES, FORUMS AND AN OUTSIDE MANAGEMENT COMPANY. 3197477 false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false X 5 5 false true false false true true true true true false false false false false false false false false CA X WALTERS MANAGEMENT 8584950900 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 X TIM HOLCOMBE DIRECTOR 2.00 X 0 0 0 LINDSEY BONNER-SMITH PRESIDENT 2.00 X 0 0 0 HOWARD GLICKMAN VICE PRESIDE 2.00 X 0 0 0 ELLIOT HERMAN TREASURER 2.00 X 0 0 0 MELISSA BUSTARDE SECRETARY 2.00 X 0 0 0 false false false O'CONNELL LANDSCAPE MAINTENANCE 23091 ARROYO VISTA RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 1528480 THE FORESTRY GROUP 4428 GLACIER AVE SAN DIEGO CA 92120 LANDSCAPING 289201 WALTERS MANAGEMENT 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 PROPERTY MGMT. 268452 3 ASSESSMENTS 813990 2866424 2866424 OTHER MEMBER ASSESSMENTS 813990 360312 360312 COST SHARE INCOME 813990 140572 140572 FENCE RELOCATION INCOME 813990 80921 80921 OTHER MEMBER INCOME 813990 63310 63310 3511539 364331 364331 3875870 3511539 364331 X 118100 118100 231069 231069 129721 129721 27531 27531 376534 376534 207059 207059 LANDSCAPE AND IRRIGATION 1445949 1445949 UTILITIES 423781 423781 TREE TRIMMING 261945 261945 WESTCLIFFE EXPENSES 190272 190272 548254 522840 25414 3960215 3197477 762738 0 1114789 1306344 8691097 8672000 17848 29580 197553 210466 53986 138364 10075273 10356754 156298 169825 86737 145603 7257663 7562073 7500698 7877501 X 2495093 2399771 79482 79482 2574575 2479253 10075273 10356754 X -84345 -10977 X true X false true false CONTACT LIABILITIES - RESERVES 7543219 INCOME TAX PAYABLE 16454 DEPOSITS 2400 7562073 3875870 3875870 3875870 3960215 3960215 3960215 FORM 990, PAGE 6, PART VI, LINE 3 DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT, PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE CORPORATION. THE BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO ARE RESPONSIBLE FOR THE DAILY ACTIVITIES. THE BOARD OF DIRECTORS GOVERNS THE ORGANIZATION IN ITS PURSUIT OF THE CORPORATION'S CHARITABLE MISSION, AND BOARD MEMBERS ALSO CARRY LEGAL AND ETHICAL RESPONSIBILITIES BECAUSE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. FURTHERMORE, BOARD MEMBERS HAVE A LEGAL DUTY OF LOYALTY TO THE CORPORATION AND MUST ABSTAIN FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 6 A MEMBER OF THE ASSOCIATION WOULD GENERALLY BE A SUBSCRIBER TO THE CORPORATION'S MEMORANDUM OF ASSOCIATION (ARTICLES OF INCORPORATION) WITH THE MEMBER'S NAME ENTERED IN THE CORPORATION'S REGISTER OF MEMBERS WHEN THE FIRM IS REGISTERED (OR INCORPORATED). OWNERS AUTOMATICALLY BECOME MEMBERS OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7A THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHO HAVE THE RIGHT TO ELECT DIRECTORS OF THE CORPORATION. DURING EACH YEAR, THE CORPORATION HOLDS AN ANNUAL ELECTIONS MEETING WHERE THE ASSOCIATION MEMBERS ELECT THE BOARD MEMBERS FOR THE NEXT YEAR. THE SPECIFIC METHOD OF THE BOARD'S ELECTION PROCESS IS FORMALLY SET IN THE CORPORATION'S ORGANIZATIONAL DOCUMENTS. FORM 990, PAGE 6, PART VI, LINE 7B AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE THE VARIOUS RESOLUTIONS THAT REQUIRE MEMBERSHIP APPROVAL. THE BYLAWS SPECIFY WHEN BOARD MEETINGS MUST BE HELD AND HOW MANY BOARD MEMBERS MUST BE PRESENT TO PASS OFFICIAL BUSINESS MATTERS VIA VOTE. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 AND OTHER REQUIRED STATE INCOME TAX RETURNS ARE PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AS PART OF THE REVIEW PROCESS. THESE INCOME TAX RETURNS ARE THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE AUTHORIZATION PRIOR TO THEIR FILING. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST STATEMENT IS SIGNED BY THE BOARD MEMBERS WHEN THEY JOIN THE BOARD OF DIRECTORS, AND THIS STATEMENT IS UPDATED FOR ANY CHANGES WHEN NECESSARY. FORM 990, PAGE 6, PART VI, LINE 19 THE CORPORATION'S ARTICLES OF INCORPORATION ARE AVAILABLE TO THE PUBLIC ON THE STATE OF CALIFORNIA'S SECRETARY OF STATE WEBSITE. OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E COMMON AREA MAINTENANCE 111,221 0 0 AZURE AND SAVERNE EXPENSE 86,514 0 0 BAD DEBT EXPENSE 64,152 0 0 THE ESTATES EXPENSE 63,407 0 0 PROMONTORY RIDGE EXPENSES 53,312 0 0 GATE REPAIRS 50,640 0 0 SUMMIT AT SAN ELIJO HILLS 36,751 0 0 FOUNTAIN MAINT. 30,016 0 0 SECURITY 26,827 0 0 INCOME TAX EXPENSE 0 25,414 0 TOTAL 522,840 25,414 0 FORM 990, PART XI, LINE 9 TRANSFER CONTRACT LIABILITIES -10,977