2026-06-12T11:50:09-04:00 2025-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2025-01-01 330398908 THE HIGHLANDS MAINTENANCE CORPORATION HIGH 8584950900 9665 CHESAPEAKE DRIVE SAN DIEGO CA 92123 LYNDA RUDESILL SECRETARY 2026-06-03 true JEREMY NEWMAN P00861547 8445607300 2026-06-12 2025 2025-03-06 01:10:19Z JAMES BARNUM 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 975775 false X N/A X 1989 CA ENHANCEMENT OF COMMUNITY VALUES. 5 5 0 5 0 0 946227 940802 38566 34973 0 984793 975775 0 0 0 0 0 931249 1006220 931249 1006220 53544 -30445 1134040 1092433 960751 983566 173289 108867 ENHANCEMENT OF COMMUNITY VALUES. false false 874738 940802 THE ASSOCIATION ACHIEVES THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS, STANDARDS AND BETTERMENTS VIA VOLUNTEER COMMITTEES, FORUMS AND EVENTS. 874738 false false false false false false false false false false false false 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 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 true false false false false false false CA X WALTERS MANAGEMENT 8584950900 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 X JOHN HOFFECKER DIRECTOR 2.00 X 0 0 0 RODNEY MCNEILL DIRECTOR 2.00 X 0 0 0 JAMES BARNUM PRESIDENT 2.00 X 0 0 0 LYNDA RUDESILL SECRETARY 2.00 X 0 0 0 LISA BECKER TREASURER 2.00 X 0 0 0 false false false ENVIRONMENTAL CONCEPTS ENVIRONMENTAL CONCEPTS 25126 ADAMS AVE 25126 ADAMS AVE MURRIETA CA 92562 LANDSCAPING 248438 BEMUS LANDSCAPE INC BEMUS LANDSCAPE INC 184 N LAS POSAS RD 184 N LAS POSAS RD SAN MARCOS CA 92069 LANDSCAPING 193872 WALTERS MANAGEMENT WALTERS MANAGEMENT 9665 CHESAPEAKE DR SUITE 300 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 MANAGEMENT 116840 GREAT SCOTT TREE CARE GREAT SCOTT TREE CARE 10761 COURT AVE 2435 10761 COURT AVE 2435 STANTON CA 90680 TREE CARE 103859 4 MEMBER ASSESSMENTS 813990 929625 929625 OTHER MEMBER INCOME 813990 11177 11177 940802 34973 34973 975775 940802 34973 81514 81514 3656 3656 46312 46312 26184 26184 LANDSCAPING 453713 453713 UTILITIES 228769 228769 TREE TRIMMING 107198 107198 COMMON AREA MAINTENANCE 30764 30764 28110 28110 1006220 874738 131482 0 923373 174495 200000 905000 5061 3354 5606 9584 1134040 1092433 17950 52881 24443 25532 918358 905153 960751 983566 X 173289 108867 173289 108867 1134040 1092433 -30445 -33977 X true X false true false CONTRACT LIABILITIES 905153 905153 975775 975775 975775 1006220 1006220 1006220 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. 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 REVIEW 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 12C A CONFLICT OF INTEREST STATEMENT IS SIGNED BY THE BOARD MEMBERS WHEN THEY JOIN THE BOARD OF DIRECTORS, AND THIS STATEMENT IS UPDATED FOR ANY CHANGES WHEN NECESSARY. FORM 990, PAGE 6, PART VI, LINE 19 THE CORPORATION'S ARTICLES OF INCORPORATION ARE AVAILABLE TO THE PUBLIC ON THE STATE OF CALIFORNIA'S SECRETARY OF STATE WEBSITE. OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.