2026-02-13T18:12:12-05:00 2025-10-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2024-11-01 330116881 DEL MAR HIGHLANDS UNIT NO 2 NEIGHBORHOOD HOMEOWNERS' ASSOC DELM 8004285588 15241 LAGUNA CANYON ROAD IRVINE CA 92618 ROBERT MARGOLIS SECRETARY 8004285588 2002-02-06 true false JEREMY NEWMAN P00861547 8445607300 2026-02-13 2024 2025-03-06 01:10:19Z ANDREW KONING 15241 LAGUNA CANYON ROAD IRVINE CA 92618 381960 false X N/A X 1985 CA MAINTENANCE OF COMMON PROPERTY FOR THE BENEFIT OF THE COMMUNITY AT LARGE; ENHANCEMENT OF COMMUNITY VALUES. 5 5 0 10 0 0 446648 369373 11430 12587 0 458078 381960 0 0 0 0 0 457217 436406 457217 436406 861 -54446 241996 221967 221587 256004 20409 -34037 MAINTENANCE OF COMMON PROPERTY FOR THE BENEFIT OF THE COMMUNITY AT LARGE; ENHANCEMENT OF COMMUNITY VALUES. false false 339897 369373 THE SPECIFIC AND PRIMARY PURPOSE OF THE ASSOCIATION IS TO MANAGE, MAINTAIN, PROTECT, PRESERVE AND IMPROVE COMMON PROPERTY FOR THE BENEFIT OF THE COMMUNITY AT LARGE. 339897 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 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 FIRSTSERVICE RESIDENTIAL 8004285588 15241 LAGUNA CANYON RD IRVINE CA 92618 X TARA O'CONNELL MEMBER AT LA 2.00 X 0 0 0 ANDREW KONING PRESIDENT 2.00 X 0 0 0 DANIEL SIEVENPIPER VICE PRESIDE 2.00 X 0 0 0 ROBERT MARGOLIS SECRETARY 2.00 X 0 0 0 MARK MORTIMER SECRETARY 2.00 X 0 0 0 false false false ENHANCED LANDSCAPE ENHANCED LANDSCAPE 28447 WITHERSPOON PKWY 28447 WITHERSPOON PKWY VALENCIA CA 91355 LANDSCAPING 170911 1 MEMBER ASSESSMENTS 813990 363066 363066 OTHER MEMBER INCOME 813990 6307 6307 369373 12587 12587 381960 369373 12587 77028 77028 4012 4012 25275 22747 2528 5128 5128 16953 16953 LANDSCAPE AND IRRIGATION 178081 178081 UTILITIES 93405 93405 TREE TRIMMING 28749 28749 BAD DEBT EXPENSE 5051 5051 2724 2724 436406 339897 96509 0 137016 111470 97000 103890 7980 3731 1737 1139 241996 221967 5615 9850 20300 23399 195672 222755 221587 256004 X 20409 -34037 20409 -34037 241996 221967 -54446 X false true X true false CONTRACT LIABILITIES 222755 222755 381960 381960 381960 436406 436406 436406 FORM 990, PAGE 6, PART VI, LINE 3 DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY. FORM 990, PAGE 6, PART VI, LINE 6 OWNERS OF UNITS IN THE ASSOCIATION AUTOMATICALLY BECOME MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A CORPORATION HAS ANNUAL MEETING ELECTIONS FOR OWNERS TO ELECT OFFICERS FOR THE NEXT YEAR. FORM 990, PAGE 6, PART VI, LINE 7B DECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE APPROVAL BY OWNERS. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B FEDERAL AND STATE TAX RETURNS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST