2026-07-01T17:19:50-04:00 2025-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2025-01-01 330822796 LA COSTA VALLEY MASTER ASSOCIATION LACO 9498332600 240 COMMERCE IRVINE CA 92602 GARY SCHNEIR PRESIDENT/TREASURER 2026-05-11 true JEREMY NEWMAN P00861547 8445607300 2026-07-01 2025 2025-03-06 01:10:19Z GARY SCHNEIR 240 COMMERCE 200 IRVINE CA 92602 1943941 false X LACOSTAVALLEYHOA.COM X 1997 CA ENHANCEMENT OF COMMUNITY VALUES. 5 5 5 22 6096 0 1757714 1817134 78352 70135 67318 56672 1903384 1943941 0 0 243508 272021 0 0 1770584 1796724 2014092 2068745 -110708 -124804 1947054 1938106 1809286 1925142 137768 12964 ENHANCEMENT OF COMMUNITY VALUES. false false 1970770 1817134 THE ASSOCIATION IS A MASTER PLANNED COMMUNITY OF 1,073 UNITS. IT ACHIEVES THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS AND STANDARDS FOR THE HEALTH, WELFARE, BENEFIT AND SAFETY OF ITS RESIDENTS VIA VOLUNTEER COMMITTEES AND FORUMS. 1970770 false false false true 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 5 0 true 5 true true true false false false false false false false X 5 5 false true false false true true true true true false false false true true true false true false false false CA X KEYSTONE 9498332600 240 COMMERCE 200 IRVINE CA 92602 X MEHRDAD G MEMBER AT LA 2.00 X 0 0 0 KEVIN J FRONCZEK MEMBER AT LA 2.00 X 0 0 0 GARY SCHNEIR PRESIDENT/TR 2.00 X 0 0 0 BRIAN PROCTOR VICE PRESIDE 2.00 X 0 0 0 CHRISTOPHER M ROTH SECRETARY 2.00 X 0 0 0 false false false GREEN HORIZONS LANDSCAPE & MAINT GREEN HORIZONS LANDSCAPING 1530 INDUSTRIAL AVE 1530 INDUSTRIAL AVE ESCONDIDO CA 92029 LANDSCAPING 629111 STELLAR SOLAR STELLAR SOLAR 265 VIA DEL MONTE 265 VIA DEL MONTE OCEANSIDE CA 92058 SOLAR INSTALL 133808 KEYSTONE PACIFIC PROPERTY MANAGEMENT KEYSTONE PACIFIC PROPERTY MANAGEMENT 240 COMMERCE 200 240 COMMERCE 200 IRVINE CA 92602 MANAGEMENT 117899 3 OWNER ASSESSMENTS 813990 1792357 1792357 CLUBHOUSE INCOME 813990 16100 16100 OTHER MEMBER INCOME 813990 8677 8677 1817134 70135 70135 50576 50576 50576 50576 PRESCHOOL REVENUE 624410 6096 6096 6096 1943941 1817134 6096 120711 X 272021 272021 97975 97975 20736 20736 31735 31735 148643 148643 LANDSCAPE 502575 502575 UTILITIES 410310 410310 EQUIPMENT AND VEHICLE 140808 140808 COMMON AREA 113573 113573 330369 330369 2068745 1970770 97975 0 430475 365473 1414697 1470629 10118 8797 80145 80952 11619 12255 1947054 1938106 85184 73810 51904 56045 1672198 1795287 1809286 1925142 X 137768 12964 137768 12964 1947054 1938106 X -124804 X false true X true false false false false CONTRACT LIABILITIES 1795287 1795287 1943941 1943941 1943941 2068745 2068745 2068745 SCHEDULE D, PAGE 4, PART XI, LINE 2D UNRELATED BUSINESS INCOME 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D UNRELATED BUSINESS EXPENSES 0 FORM 990, PAGE 1, PART I, LINE 6 A GROUP OF 22 VOLUNTEERS OF WHICH, 4 SERVE ON THE LANDSCAPE COMMITTEE, 2 SERVE ON THE RECREATIONAL COMMITTEE, 5 SERVE ON THE OPERATIONS COMMITTEE, 3 SERVE ON THE ARCHITECTURAL COMMITTEE, 3 SERVE ON THE FINANCE COMMITTE, AND 5 SERVE ON THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 3 THE DAILY AFFAIRS OF THE ASSOCIATION ARE HANDLED BY AN EXTERNAL MANAGEMENT COMPANY. FORM 990, PAGE 6, PART VI, LINE 6 A BUYER AUTOMATICALLY BECOMES A MEMBER. FORM 990, PAGE 6, PART VI, LINE 7A AT THE ANNUAL MEETING, OWNERS ELECT OFFICERS FOR THE NEXT YEAR. FORM 990, PAGE 6, PART VI, LINE 7B DECISIONS MEETING LEGAL AND GOVERNING LIMITS REQUIRE OWNER APPROVALS. FORM 990, PAGE 6, PART VI, LINE 11B TAX RETURNS ARE REVIEWED BY BOARD MEMBERS BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANY OFFICER HAVING AN INTEREST IN A DECISION RECUSES THEMSELF. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E TREE TRIMMING 98,950 0 0 RV LOT EXPENSES 52,977 0 0 POOL AND SPA 49,321 0 0 JANITORIAL 42,581 0 0 TOT LOT 36,007 0 0 COMMUNITY & SOCIAL 26,670 0 0 ROOF REPAIR AND MAINT 22,896 0 0 BAD DEBT EXPENSE 917 0 0 LICENSES, PERMITS AND FEE 50 0 0 TOTAL 330,369 0 0 FORM 990, PART XI, LINE 9 UNRELATED BUSINESS INCOME 0 UNRELATED BUSINESS EXPENSES 0