2024-12-23T15:38:34-05:00 2024-02-29 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2023-03-01 330230336 NIGUEL SUMMIT COMMUNITY ASSOCIATION NIGU 9494486000 15241 LAGUNA CANYON ROAD IRVINE CA 92618 JAMES KOZEL PRESIDENT 2024-06-10 true false JEREMY NEWMAN P00861547 8445607300 2024-12-23 2023 2024-10-15 13:58:12Z JAMES KOZEL 15241 LAGUNA CANYON ROAD IRVINE CA 92618 3704953 false X NIGUELSUMMIT.NET X 1987 CA 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. 5 5 0 10 19473 8302 0 2647868 3589454 33231 115499 0 2681099 3704953 0 0 111030 179042 0 0 2623993 3265465 2735023 3444507 -53924 260446 3623693 3541371 3156218 2813450 467475 727921 X 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. false false 3092865 3362090 THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, AND SIGNAGE IN THE PLANNED COMMUNITY IN LAGUNA NIGUEL, 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. 252590 227364 A SUBDIVISION WITHIN THE COMMUNITY ASSOCIATION IS THE PALMILLA COST CENTER WHICH CONSISTS OF 112 SINGLE FAMILY DETACHED HOMES. THIS SUBDIVISION WAS NOT SET UP AS A SEPARATE HOMEOWNERS ASSOCIATION AND IS COMBINED WITH THE MASTER ASSOCIATION. THE COST CENTER PROVIDES COMMON AREA MAINTENANCE FOR THIS SEPARATE SUBDIVISION. 3345455 false false false true false false false false false false false false false true 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 true 0 0 0 true true false false false false false false false X 5 5 false true false false true true true true true false false true false false false true false false CA X X FIRSTSERVICE RESIDENTIAL 9494486000 15241 LAGUNA CANYON ROAD IRVINE CA 92618 X CANDICE FULLENKAMP DIRECTOR AT 5.00 X 0 0 0 JAMES KOZEL PRESIDENT 5.00 X 0 0 0 RODERIC HENDERSON VICE PRESIDE 5.00 X 0 0 0 CHARLES MAERZKE TREASURER 5.00 X 0 0 0 DON WARE SECRETARY 5.00 X 0 0 0 false false false MISSION LANDSCAPE MAINTENANCE 16672 MILLIKAN AVE IRVINE CA 92606 LANDSCAPING 1059645 PATROL MASTERS SECURITY SERVICES 1651 E 4TH ST SUITE 150 SANTA ANA CA 92701 SECURITY 151171 2 MEMBER ASSESSMENTS 813990 3478283 3478283 OTHER MEMBER INCOME 813990 50888 50888 VIOLATION FINES 813990 38738 38738 COLLECTION INCOME 813990 21545 21545 3589454 115499 19473 96026 3704953 3589454 19473 96026 179042 179042 87822 87822 47120 47120 11230 11230 92915 92915 LANDSCAPE AND IRRIGATION 2541407 2541407 UTILITIES 154160 154160 GATE CONTROL CONTRACT 137845 137845 PEST CONTROL 35939 35939 157027 157027 3444507 3345455 99052 0 1255124 2330786 2280966 1111607 37323 29958 41782 51135 8498 17885 3623693 3541371 85860 54214 67691 86269 3002667 2672967 3156218 2813450 X 467475 727921 467475 727921 3623693 3541371 260446 X false true X true false false false false SCHEDULE C, PART IV THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. CONTRACT LIABILITIES 2664408 INCOME TAX PAYABLE 7477 REFUNDABLE DEPOSIT 1082 2672967 3704953 3704953 3704953 3444507 3444507 3444507 FORM 990 - ORGANIZATION'S 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. FORM 990, PAGE 6, PART VI, LINE 3 THE 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, PAGE 6, PART VI, LINE 6 AS PER THE GOVERNING DOCUMENTS, RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. THE ASSOCIATION IS MADE UP OF 12 DELEGATE DISTICTS WITH A TOAL OF 1,432 MEMBERS. 1,432 RESIDENTIAL UNITS OCCUPY A SITE IN LAGUNA NIGUEL, CALIFORNIA. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEM 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'S BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 11B ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. FORM 990, PAGE 6, PART VI, LINE 15A THE ASSOCIATION HAD NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. FORM 990, PAGE 6, PART VI, LINE 18 ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.