2025-05-28T20:57:33-05:00 2025-03-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2024-04-01 953333494 EAST LAKE VILLAGE COMMUNITY ASSOC EAST 7147790657 5325 VILLAGE CENTER DR YORBA LINDA CA 92886 PAT SCHIADA TREASURER 7147790657 2025-05-20 1 1 ROBERT A OWENS CPA P01414999 9498515020 2024 2025-03-06 01:10:19Z PAT SCHIADA 5325 VILLAGE CENTER DR YORBA LINDA CA 92886 3585404 0 X WWW.ELVCA.COM X 1978 CA THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING ABOUT CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY, AND BY OWNING, OPERATING, AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY LOCATED IN THE CITY OF YORBA LINDA, CALIFORNIA. AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF ALL OF THE RESIDENTS WITHIN THE COMMUNITY. NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION IS A MASTER PLANNED COMMUNITY WITH A POPULATION OF OVER 5,000 PEOPLE. THE ASSOCIATION OWNS AND MAINTAINS PROPERTY CONSISTING OF LAKES, POOLS, PARKS AND GREENBELTS. ALL ASSOCIATION PROPERTY IS AVAILABLE FOR THE USE AND ENJOYMENT OF, AND IS REGULARLY USED BY, THE PUBLIC AT LARGE. 5 5 46 0 0 0 3163654 3150461 107077 107245 135995 187825 242447 139873 3649173 3585404 0 0 0 0 924334 1009816 0 0 0 2270243 2301894 3194577 3311710 454596 273694 5182852 5510103 383252 436809 4799600 5073294 SEE STATEMENT O 0 0 107245 SEE STATEMENT O 2941389 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 58 0 46 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X EAST LAKE VILLAGE CA 7147790657 5325 VILLAGE CENTER DR YORBA LINDA CA 92686 X BRIDGET BLEHM PRESIDENT 8.00 X 0 0 0 JERRY TINGWALL V.P. 8.00 X 0 0 0 KEITH FREESEMANN SECRETARY 8.00 X 0 0 0 PAT SCHIADA TREASURER 8.00 X 0 0 0 ROB ARLIC MEMBER@LRG 8.00 X 0 0 0 SUSAN JANOWICZ GENERAL MANAGER 40.00 X 187901 0 0 187901 0 0 3 0 1 0 0 3150461 3150461 RECREATION PROGRAM 531390 107245 107245 107245 187825 187825 MISCELLANEOUS 531390 89592 89592 CLUBHOUSE RENTAL 531390 50281 50281 139873 3585404 434943 0 0 X 455272 455272 554544 554544 12657 12657 2173 2173 850 850 237182 237182 RECREATION CENTER II 515726 515726 RECREATION PROGRAMS 336358 336358 LAKE MAINTENANCE 296179 296179 GENERAL MAINTENANCE 147547 147547 753222 634913 118309 3311710 2941389 370321 0 280115 208029 4810896 5223271 75927 61926 15064 16877 74992 74992 850 0 5182852 5510103 89004 96487 205335 232714 88913 107608 383252 436809 X -75523 -187245 4875123 5260539 4799600 5073294 5182852 5510103 273694 0 X 0 1 X 0 0 1 0 0 74992 74992 0 0 REFUNDABLE DEPOSITS 95886 TAXES PAYABLE 11722 107608 X 3194151 0 3194151 391253 391253 3585404 3305873 0 3305873 5837 5837 3311710 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF MARCH 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS. THE ASSOCIATION'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO THE YEAR ENDED MARCH 31, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESERVE ASSESSMENTS TREATED AS DEFERRED REVENUE PER FASB 606 385,416. PRICE ADJUSTMENT - CREDIT LOSS 5,837. PART XII, LINE 4B - OTHER ADJUSTMENTS: PRICE ADJUSTMENT - CREDIT LOSS 5,837. 0 0 0 0 0 0 0 0 0 SUSAN JANOWICZ GENERAL MANAGER 187901 0 0 0 0 0 0 0 0 0 187901 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER BECOMES A MEMBER OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE 2,240 VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM AND COME UP FOR ELECTION IN ALTERNATING CYCLES. FORM 990, PART VI, SECTION A, LINE 7B 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. FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING, THE ASSOCIATION'S FINANCE MANAGER REVIEWS THE TAX RETURNS. THE RETURNS ARE THEN PRESENTED TO THE BOARD OF DIRECTORS. A BOARD MEMBER SIGNS AS THE ASSOCIATION'S REPRESENTATIVE UPON ACCEPTANCE OF THE TAX RETURNS. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION EMPLOYS BOTH A GENERAL MANAGER AND A FINANCIAL MANAGER, ALONG WITH THEIR STAFF. AMONG OF THEIR DUTIES INCLUDES MONITORING BOARD ACTIVITY AND DOCUMENTING BOARD DECISIONS. CANDIDATE INFORMATION IS PROVIDED WITH OTHER ELECTION INFORMATION IN CONJUNCTION WITH ANNUAL BOARD ELECTIONS. TRANSCRIPTS OF ALL MINUTES ARE AVAILABLE UPON REQUEST. OTHER PERTINENT INFO IS PROVIDED ON THE ASSOCIATION WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 UPON CLOSE OF ESCROW, EACH HOMEOWNER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS. THE ASSOCIATION'S CONFLICT OF INTEREST POLICY AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ANNUAL AUDITED FINANCIALS ARE MAILED TO THE MEMBERSHIP. FORM 990, PART IX, LINE 24E SECURITY: PROGRAM SERVICE EXPENSES 94,895. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,895. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 90,722. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,722. LANDSCAPE MAINTENANCE: PROGRAM SERVICE EXPENSES 85,290. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,290. RECREATION CENTER III: PROGRAM SERVICE EXPENSES 61,096. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,096. CUSTODIAL: PROGRAM SERVICE EXPENSES 53,547. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,547. ELECTRICITY: PROGRAM SERVICE EXPENSES 53,423. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,423. POOL: PROGRAM SERVICE EXPENSES 49,861. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,861. TELEPHONE: PROGRAM SERVICE EXPENSES 43,365. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,365. CLUBHOUSE: PROGRAM SERVICE EXPENSES 37,094. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,094. TRUCKS: PROGRAM SERVICE EXPENSES 30,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,620. WATER: PROGRAM SERVICE EXPENSES 28,156. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,156. BOATHOUSE: PROGRAM SERVICE EXPENSES 25,841. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,841. GAS: PROGRAM SERVICE EXPENSES 19,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,600. SWIM CLUB: PROGRAM SERVICE EXPENSES 17,585. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,585. STATE TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,250. LONG BAY PARK: PROGRAM SERVICE EXPENSES 11,686. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,686. RUBBISH COLLECTION: PROGRAM SERVICE EXPENSES 8,894. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,894. RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,500. FENCE/GATES: PROGRAM SERVICE EXPENSES 6,374. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,374. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,837. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,837. LIGHTING AND ELECTRICAL: PROGRAM SERVICE EXPENSES 3,725. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,725. PEST CONTROL: PROGRAM SERVICE EXPENSES 2,611. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,611. PAINTING: PROGRAM SERVICE EXPENSES 1,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,250.