2026-06-04T22:29:33-05:00 2025-12-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2025-01-01 953132940 LAKE MISSION VIEJO ASSOCIATION LAKE 9497701313 22555 OLYMPIAD ROAD MISSION VIEJO CA 92692 BILL MOORHEAD TREASURER 9497701313 2026-06-04 ROBERT A OWENS CPA P01414999 9498515020 2025 2025-03-06 01:10:19Z BILL MOORHEAD 22555 OLYMPIAD ROAD MISSION VIEJO CA 92692 11149991 0 X WWW.LAKEMISSIONVIEJO.ORG X 1976 CA THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING ABOUT CIVIC BETTERMENT AND SOCIAL IMPROVEMENTS BY PROVIDING COMMUNITY SERVICES AND FACILITIES TO THE RESIDENTS OF THE CITY AND COMMUNITY OF MISSION VIEJO, 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 CITY IS APPROXIMATELY 95,000. NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION OWNS AND OPERATES LAKE FACILITIES WHICH INCLUDE APPROXIMATELY 124 SURFACE ACRES OF WATER AND 50 ACRES OF LAND, INCLUDING GREENBELTS, SLOPES, BEACH AREAS, PICNIC AREAS, PARKING FACILITIES, BOAT STORAGE FACILITIES, A DOCK, AND A DAM. THE LAKE IS USED FOR SWIMMING, FISHING, AND BOATING. THE BEACHES INCLUDE LARGE SAND AREAS, VOLLEYBALL COURTS, LIFEGUARD STATIONS AND BUOYED SWIMMING AREAS. THE ASSOCIATION SPONSORS A WIDE VARIETY OF COMMUNITY ACTIVITIES. 5 5 195 0 0 0 8552841 9035122 983283 901997 473664 510435 686091 702437 10695879 11149991 0 0 0 0 4481998 4752392 0 0 0 5147375 5135937 9629373 9888329 1066506 1261662 13423591 14686486 2581577 2582810 10842014 12103676 SEE STATEMENT O 0 0 9292427 901997 SEE STATEMENT O 9292427 0 0 0 1 0 0 0 0 0 0 0 0 0 0 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 20 0 195 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 THE ORGANIZATION 9497701313 22555 OLYMPIAD ROAD MISSION VIEJO CA 92692 X DIANE HUFSTEDLER PRESIDENT 2.00 X 0 0 0 JOE BOLICH FIRST VP 2.00 X 0 0 0 DALE TARKINGTON SECOND VP 2.00 X 0 0 0 BILL MOORHEAD TREASURER 2.00 X 0 0 0 FRED MELLENBRUCH SECRETARY 2.00 X 0 0 0 SHAWN WARD CONTROLLER 40.00 X 173599 0 0 ANDREW COMEAU GENERAL MANAGER 40.00 X 223083 0 0 396682 0 0 5 0 1 0 BROWN & BROWN OF OREGON LLC PO BOX 743061 LA CA 90074 INSURANCE POLICIES 676722 PARK WEST LANDSCAPE MANAGEMENT 22421 GILBERTO STE A RSM CA 92688 LANDSCAPING 346318 THE DOCK COMPANY 7171 WARNER AVE STE B456 HUNTINGTON BEACH CA 92647 DOCK REPAIRS 278049 RK DIVERSIFIED ENTERTAINMENT 112 N HARVARD AVE CLAREMONT CA 91711 EVENT PRODUCTION 218434 ALTERRA ASSESSMENT RECOVERY 33332 VALLE RD 100 SAN JUAN CAPISTRANO CA 92675 COLLECTION SERVICES 174157 5 9035122 9035122 BOAT RENTAL/STORAGE 713990 345983 345983 RECREATION/SALES/CONCERTS 713990 174554 174554 FACILITY USAGE FEES 713990 174303 174303 PASSES/PERMITS 713990 161117 161117 CONTRACT PROGRAMS 713990 46040 46040 901997 510435 510435 OTHER INCOME 531390 702437 702437 702437 11149991 2114869 0 0 X 396682 396682 4355710 4355710 229083 229083 15048 15048 484094 484094 LAKE REFILL/QUALITY MGM 1040039 1040039 CONCERTS/SPECIAL EVENTS 843439 843439 ADMINISTRATIVE 351771 351771 LANDSCAPE MAINTENANCE 345272 345272 1827191 1827191 9888329 9292427 595902 0 950302 1358804 12255861 12871691 108991 81646 12856 12335 95581 362010 13423591 14686486 523823 401004 2057754 2181806 2581577 2582810 X -17710 10985 10859724 12092691 10842014 12103676 13423591 14686486 1261662 0 X 0 1 X 0 0 1 0 0 0 X 10612993 0 10612993 536998 536998 11149991 9888329 0 9888329 0 9888329 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 UNDER FASB 606 0 0 0 0 0 0 0 0 0 ANDREW COMEAU GENERAL MANAGER 183079 0 15384 0 24620 0 0 0 0 0 223083 0 0 0 SHAWN WARD CONTROLLER 140091 0 5400 0 28108 0 0 0 0 0 173599 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 ARE VOTED UPON BY DELEGATES REPRESENTING THE MEMBERSHIP AT AN ANNUAL MEETING. THE DELEGATES MUST REPRESENT A QUORUM OF 25% OF THE 25,036 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 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, THE BOARD'S PRESIDENT OR TREASURER SIGNS AS THE BOARD REPRESENTATIVE AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION EMPLOYS AN ADMINISTRATIVE STAFF TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE STAFF PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINGS. 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. FORM 990, PART IX, LINE 24E CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 245,451. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 245,451. DOCK REPAIRS: PROGRAM SERVICE EXPENSES 221,898. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 221,898. GENERAL MAINTENANCE: PROGRAM SERVICE EXPENSES 206,056. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 206,056. ELECTRIC MINI CARTS: PROGRAM SERVICE EXPENSES 172,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 172,730. COMPUTER EXPENSES: PROGRAM SERVICE EXPENSES 111,387. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,387. WATER IMPROVEMENT PROJECT: PROGRAM SERVICE EXPENSES 106,207. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 106,207. WATER: PROGRAM SERVICE EXPENSES 92,524. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,524. BOATS/KAYAKS/PADDLES/LEASHES: PROGRAM SERVICE EXPENSES 92,406. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,406. ELECTRICITY: PROGRAM SERVICE EXPENSES 91,553. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,553. WATER MONITORING: PROGRAM SERVICE EXPENSES 83,856. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,856. GUARDHOUSE: PROGRAM SERVICE EXPENSES 58,873. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,873. TELEPHONE: PROGRAM SERVICE EXPENSES 47,365. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,365. COST OF SALES: PROGRAM SERVICE EXPENSES 39,222. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,222. DOCK HOUSE: PROGRAM SERVICE EXPENSES 36,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,450. CAMERA SYSTEM: PROGRAM SERVICE EXPENSES 36,146. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,146. POWER BOAT/RENTAL FLEET: PROGRAM SERVICE EXPENSES 31,884. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,884. CONCRETE: PROGRAM SERVICE EXPENSES 30,595. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,595. UNIFORM/LAUNDRY: PROGRAM SERVICE EXPENSES 28,067. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,067. BEACH GROOMER: PROGRAM SERVICE EXPENSES 23,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,224. VEHICLE EXPENSES: PROGRAM SERVICE EXPENSES 23,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,125. LIFEGUARD SUPPLIES/EQUIPMENT: PROGRAM SERVICE EXPENSES 19,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,350. PICNIC SHELTER: PROGRAM SERVICE EXPENSES 17,067. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,067. DAM REPAIR: PROGRAM SERVICE EXPENSES 6,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,600. TABLES/BENCHES/FURNITURE: PROGRAM SERVICE EXPENSES 5,155. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,155.