2025-08-10T19:56:33-05:00 2025-02-28 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2024-03-01 953452899 MORRISON RANCH ESTATES HOA C/O HOA ORGANIZERS MORR 8187783331 20847 SHERMAN WAY WINNETKA CA 91306 EYAL ERSTER PRESIDENT 8187783331 2025-08-05 1 ROBERT A OWENS CPA P01414999 9498515020 2024 2025-03-06 01:10:19Z EYAL ERSTER 20847 SHERMAN WAY WINNETKA CA 91306 1365394 0 X N/A X 1979 CA THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING ABOUT CIVIC BETTERMENT 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 AGOURA HILLS, CALIF. AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF ALL RESIDENTS WITHIN THE COMMUNITY. THE POPULATION OF THE ASSOCIATION IS APPROXIMATELY 3,000. NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION OWNS AND MAINTAINS COMMON AREA PROPERTY WHICH IS PRIMARILY SLOPES AND GREENBELTS CONTAINING SIDEWALKS AND MONUMENTS. ALL FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS ON AN UNRESTRICTED BASIS. 5 5 0 0 0 0 993867 1242549 0 0 120531 108812 3208 14033 1117606 1365394 0 0 0 0 0 0 0 0 0 1154500 1064419 1154500 1064419 -36894 300975 3728983 3951543 392040 313625 3336943 3637918 SEE STATEMENT O 0 0 909182 SEE STATEMENT 2 909182 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 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 0 0 0 0 CA X HOA ORGANIZERS 8187783331 20847 SHERMAN WAY PENTHOUSE WINNETKA CA 91306 X EYAL ERSTER PRESIDENT 2.00 X 0 0 0 STEPHEN GETZOFF TREASURER 2.00 X 0 0 0 BROOKS DINGMAN BOARD MEMBER 2.00 X 0 0 0 MARK SPECTOR BOARD MEMBER 2.00 X 0 0 0 JOSEPH LECHMAN BOARD MEMBER 2.00 X 0 0 0 0 0 0 0 0 0 0 VENCO WESTERN INC 2400 EASTMAN AVENUE OXNARD CA 93030 MONTHLY LANDSCAPING/SLOPES 331110 BRIGHTVIEW LANDSCAPES 27001 AGOURA RD 350 CALABASAS CA 91301 TREE TRIMMING 114060 2 1242549 1242549 108812 108812 OTHER INCOME 531390 14033 14033 14033 1365394 122845 0 0 60000 60000 48644 48644 2448 2448 105577 105577 LANDSCAPE MAINTENANCE 616731 616731 WATER 105294 105294 ADMINISTRATIVE 32899 32899 PEST CONTROL 32157 32157 60669 49423 11246 1064419 909182 155237 0 221152 0 3465369 3845039 42462 105434 1070 3728983 3951543 278776 43597 105591 270028 7673 0 392040 313625 X 28603 201621 0 0 3308340 3436297 3336943 3637918 3728983 3951543 300975 0 X 0 0 0 0 X 1237437 0 1237437 127957 127957 1365394 1064419 0 1064419 0 1064419 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 FEBRUARY 28, 2025, 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 FEBRUARY 28, 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: DUES DEFERRED UNDER FASB 606 127,957. FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION USES THE SERVICES OF HOA ORGANIZERS TO HANDLE DAY TO DAY OPERATIONS OF THE DEVELOPMENT INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNER 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 1,226 VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM. 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 PREPARATION, THE ASSOCIATION'S BOARD OF DIRECTORS IS PROVIDED WITH A COPY OF FORM 990. AFTER REVIEWING THE RETURN, A BOARD MEMBER SIGNS AS THE ASSOCIATION OFFICER AND FILES THE RETURN. 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 PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS THROUGH ESCROW. COPIES OF THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.