2025-11-06T12:46:37-05:00 2024-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2024-01-01 956092345 HARBOR VIEW HILLS COMMUNITY ASSOCIATION HARB 8002327517 26840 ALISO VIEJO PARKWAY STE 100 ALISO VIEJO CA 92656 ABEL ZEBALLOS MEMBER AT LARGE 8002327517 2025-10-29 true false JEREMY NEWMAN P00861547 8445607300 2025-11-06 2024 2025-03-06 01:10:19Z BRUCE CLARK 26840 ALISO VIEJO PARKWAY STE 100 ALISO VIEJO CA 92656 260897 false X X 1960 CA MAINTENANCE OF COMMUNITY AREAS. 7 7 0 7 0 0 209456 260669 1329 228 0 210785 260897 0 0 0 0 0 259112 165709 259112 165709 -48327 95188 378297 455747 373785 356047 4512 99700 MAINTENANCE OF COMMUNITY AREAS. false false 118566 260669 TO PROVIDE FOR THE MAINTENANCE AND UPKEEP OF LANDSCAPE AREAS FOR THE COMMUNITY. 118566 false false false false 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 true 0 false false false false false false false false X 7 7 false true false false true true true true true false false false false false false false false false CA X SEABREEZE MANAGEMENT COMPANY INC 8002327517 26840 ALISO VIEJO PARKWAY STE 100 ALISO VIEJO CA 92656 X DEBRA MOORE MEMBER AT LA X 0 0 0 ABEL ZEBALLOS MEMBER AT LA X 0 0 0 MARK CONWAY MEMBER AT LA X 0 0 0 BRUCE CLARK PRESIDENT X 0 0 0 DEBBIE STEVENS VICE PRESIDE X 0 0 0 JAY PIERCE TREASURER X 0 0 0 GLADYS WALCOTT SECRETARY X 0 0 0 false false false SETTLEMENT INCOME 813990 150000 150000 ASSESSMENTS 813990 73632 73632 ARCHITECTURAL INCOME 813990 32176 32176 OTHER MEMBER INCOME 813990 3859 3859 BAD DEBT RECOVERY 813990 1002 1002 260669 228 228 260897 260669 228 27567 27567 67995 67995 7079 7079 ARCHITECTURAL REVIEW 25750 25750 ADMINISTRATIVE EXPENSES 19576 19576 LANDSCAPING 8874 8874 UTILITIES 6694 6694 2174 2174 165709 118566 47143 0 376376 452443 290 1921 3014 378297 455747 9549 18829 63770 4468 300466 332750 373785 356047 X 3992 99180 520 520 4512 99700 378297 455747 95188 X false true X true false DEPOSITS 281000 CONTRACT LIABILITIES 51750 332750 260897 260897 260897 165709 165709 165709 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.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 AUDIT 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 19 UPON REQUEST.