2025-10-23T15:44:45-04:00 2024-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2024-01-01 330936338 SAN ELIJO HILLS COMMUNITY ASSOCIATION SANE 8584950900 9665 CHESAPEAKE DRIVE STE 300 SAN DIEGO CA 92123 ELLIOT HERMAN TREASURER 2025-04-10 true false JEREMY NEWMAN P00861547 8445607300 2025-10-23 2024 2025-03-06 01:10:19Z LINDSEY BONNER-SMITH 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 3649360 false X WWW.SANELIJOHILLS.COM X 1999 CA TO PROMOTE THE ENHANCEMENT OF COMMUNITY VALUES. 5 5 0 5 0 0 3511539 3168347 364331 481013 0 3875870 3649360 0 0 118100 132678 0 0 3842115 3930382 3960215 4063060 -84345 -413700 10356754 10831476 7877501 8765923 2479253 2065553 TO PROMOTE THE ENHANCEMENT OF COMMUNITY VALUES. false false 3373502 3168347 THE ASSOCIATION ACHIEVES ITS GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS VIA VOLUNTEER COMMITTEES, FORUMS AND AN OUTSIDE MANAGEMENT COMPANY. 3373502 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 MELISSA BUSTARDE VICE PRESIDE 2.00 X 0 0 0 ELLIOT HERMAN TREASURER 2.00 X 0 0 0 JOAN HAWKINS SECRETARY 2.00 X 0 0 0 false false false O'CONNELL LANDSCAPE MAINTENANCE O'CONNELL LANDSCAPE 23091 ARROYO VISTA 23091 ARROYO VISTA RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 1547789 WALTERS MANAGEMENT WALTERS MANAGEMENT 9665 CHESAPEAKE DR SUITE 300 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 PROPERTY MGMT. 532810 SECURITAS SECURITAS 365 S RANCHO SANTA FE RD 365 S RANCHO SANTA FE RD SAN MARCOS CA 92078 SECURITY 115708 3 ASSESSMENTS 813990 2965075 2965075 COST SHARE INCOME 813990 129572 129572 OTHER MEMBER INCOME 813990 73700 73700 3168347 481013 481013 3649360 3168347 481013 X 132678 132678 238000 238000 94921 94921 24358 24358 337792 337792 223018 223018 LANDSCAPE AND IRRIGATION 1496802 1496802 UTILITIES 417715 417715 RECREATION EXPENSES 247665 247665 COMMON AREA MAINTENANCE 239524 239524 610587 591742 18845 4063060 3373502 689558 0 1306344 1766742 8672000 8716223 29580 17229 210466 198543 138364 132739 10356754 10831476 169825 159674 145603 144150 7562073 8462099 7877501 8765923 X 2399771 1986071 79482 79482 2479253 2065553 10356754 10831476 -413700 X true X false true false CONTACT LIABILITIES - RESERVES 8258599 FOUNDATION DONATION PAYABLE 200000 DEPOSITS 3500 8462099 3649360 3649360 3649360 4063060 4063060 4063060 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 SECURITY 127,073 0 0 BAD DEBT EXPENSE 74,212 0 0 AZURE AND SAVERNE EXPENSE 73,300 0 0 PROMONTORY RIDGE EXPENSES 69,891 0 0 THE ESTATES EXPENSE 61,629 0 0 TREE TRIMMING 60,966 0 0 WESTCLIFFE EXPENSES 52,896 0 0 SUMMIT AT SAN ELIJO HILLS 39,982 0 0 FOUNTAIN MAINT. 31,423 0 0 INCOME TAX EXPENSE 0 18,845 0 LICENSES, FEES AND PERMIT 370 0 0 TOTAL 591,742 18,845 0