2025-10-22T22:59:28-05:00 2024-12-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2024-01-01 237156337 VILLAGE SAN JUAN HOMEOWNERS ASSOC C/O PROGRESSIVE ASSOC MGMT VILL 7145283100 1290 N HANCOCK ST 103 ANAHEIM CA 92807 STEVEN GETTY VICE PRESIDENT 7145283100 2025-10-18 1 ROBERT A OWENS CPA P01414999 9498515020 2024 2025-03-06 01:10:19Z STEVEN GETTY 1290 N HANCOCK ST 103 ANAHEIM CA 92807 1485542 0 X N/A X 1972 CA THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOC. ARE TO BRING ABOUT CIVIC BETTERMENTS AND SOCIALIMPROVEMENTS 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 SAN JUAN CAPISTRANO, CA. AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF ALL THE RESIDENTS WITHIN THE COMMUNITY. NO GRANTS ARE PROVIDED TO OTHERS.THE ASSOC. IS A MASTER PLANNED COMMUNITY WITH A POP. OF APPROX. 2,500 PEOPLE. THE ASSOC. OWNS AND MAINTAINS APPROX. 2M SQ. FT. OF PROPERTY, CONSISTING OF GREENBELTS, STREAMS, SLOPES, 2 LAKES SURROUNDED BY PARKS AND TRAILS, A CLUBHOUSE, 3 POOL FACILITIES, AN RV STORAGE LOT, AN AVOCADO GROVE, & VARIOUS PARKS/FIELDS WHICH CONTAIN PLAYGROUND EQUIP. AND OTHER AMENITIES. FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS ON AN UNRESTRICTED BASIS. 5 5 0 0 0 0 1119420 1160880 0 0 40323 68206 258676 256456 1418419 1485542 0 0 0 0 0 0 0 0 0 1128566 1262334 1128566 1262334 289853 223208 2116298 2250635 93430 89362 2022868 2161273 SEE SCHEDULE O 0 0 1057862 SEE SCHEDULE O FOR DESCRIPTION OF ASSOCIATION PROGRAMS. 1057862 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X PROGRESSIVE ASSOC MGMT 7145283100 1290 N HANCOCK ST 103 ANAHEIM CA 92807 X ALEXANDER GRANADOS PRESIDENT 2.00 X 0 0 0 STEVE GETTY VICE PRESIDENT 2.00 X 0 0 0 MARK LOVETT TREASURER 2.00 X 0 0 0 KODY KUBECK SECRETARY 2.00 X 0 0 0 JOSE SANCHEZ MEMBER@LRG 2.00 X 0 0 0 0 0 0 0 0 0 0 WB STARR 20602 CANADA ROAD LAKE FOREST CA 92630 MONTHLY LANDSCAPE MAINTENANCE, TREE TRIM 294248 1 1160880 1160880 68206 68206 REIMBURSEMENT - LANDSC 531390 195044 195044 MISCELLANEOUS INCOME 531390 38939 38939 RV STORAGE/CLUBHOUSE 531390 22473 22473 256456 1485542 324662 0 0 X 68960 68960 26656 26656 2448 2448 44717 44717 LANDSCAPE MAINTENANCE 479117 479117 ELECTRICITY 86891 86891 SECURITY 65571 65571 LAKE MAINTENANCE 64790 64790 423184 361493 61691 1262334 1057862 204472 0 227542 266658 1697624 1858687 180980 116294 10152 8996 2116298 2250635 54696 35472 35391 45803 3343 8087 93430 89362 X 314491 285237 0 0 1708377 1876036 2022868 2161273 2116298 2250635 223208 -84803 0 X 1 X 0 0 0 0 INCOME TAXES PAYABLE 5887 REFUNDABLE DEPOSITS 2200 8087 X 1327825 0 1327825 157717 157717 1485542 1262334 0 1262334 0 1262334 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 DECEMBER 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 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESERVE ASSESSMENTS DEFERRED ON AUDIT UNDER FASB 606 157,717. FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION USES THE SERVICES OF PROGRESSIVE ASSOCIATION MANAGEMENT TO HANDLE DAY TO DAY OPERATIONS OF THE DEVELOPMENT INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNERS ASSISTANCE, ETC. THE BOARD HAS THE ULTIMATE RESPONSIBILITY FOR AUTHORIZING PAYMENTS, SELECTING VENDORS, AND APPROVING THE BUDGET. 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 ARE VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE 691 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 UPON COMPLETION OF THE RETURNS, THE PREPARER SIGNS AND FORWARDS TO THE ASSOCIATION'S BOARD OF DIRECTORS FOR REVIEW. UPON APPROVAL, A BOARD MEMBER SIGNS THE RETURNS AND MAILS THEM TO THE TAXING AUTHORITY. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION RETAINS THE SERVICES OF A MANAGEMENT COMPANY TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE MANAGEMENT COMPANY PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 N/A FORM 990, PART VI, SECTION C, LINE 19 UPON THE PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH MEMBER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS THROUGH ESCROW. ANNUAL AUDITED FINANCIALS ARE MAILED TO THE MEMBERSHIP IN ACCORDANCE WITH THE CIVIL CODE. OTHER INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E GENERAL MAINTENANCE: PROGRAM SERVICE EXPENSES 64,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,640. CONCRETE: PROGRAM SERVICE EXPENSES 61,456. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,456. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 54,705. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,705. POOL: PROGRAM SERVICE EXPENSES 53,248. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,248. SURVEILLANCE CAMERAS: PROGRAM SERVICE EXPENSES 42,442. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,442. CUSTODIAL: PROGRAM SERVICE EXPENSES 28,773. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,773. CLUBHOUSE: PROGRAM SERVICE EXPENSES 27,335. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,335. STREET SWEEPING: PROGRAM SERVICE EXPENSES 18,796. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,796. PLUMBING: PROGRAM SERVICE EXPENSES 15,090. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,090. GAS: PROGRAM SERVICE EXPENSES 14,031. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,031. WATER: PROGRAM SERVICE EXPENSES 9,045. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,045. FENCE: PROGRAM SERVICE EXPENSES 6,700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,700. LIGHTING AND ELECTRICAL: PROGRAM SERVICE EXPENSES 6,515. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,515. STATE TAX: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,887. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,887. TELEPHONE: PROGRAM SERVICE EXPENSES 4,483. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,483. PARK AREA: PROGRAM SERVICE EXPENSES 3,726. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,726. STREET REPAIR: PROGRAM SERVICE EXPENSES 3,110. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,110. PEST CONTROL: PROGRAM SERVICE EXPENSES 1,525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,525. RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,099. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,099. FIRE SYSTEM: PROGRAM SERVICE EXPENSES 578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 578.