2026-08-14T14:25:54-05:00 2026-04-30 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2025-05-01 952553562 TRACT 6276 HOMEOWNERS ASSOCIATION TRAC 7147614009 P O BOX 102 CYPRESS CA 90630 STEPHANIE GERDES PRESIDENT 7147614009 2026-08-14 ROBERT A OWENS CPA P01414999 9498515020 2025 2025-03-06 01:10:19Z STEPHANIE GERDES P O BOX 102 CYPRESS CA 90630 86069 0 X N/A X 1967 CA THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE OVER SOCIAL OR CREATIONAL PLEASURE AND ENJOYMENT TO 98 MEMBERS. 8 8 0 0 4888 2988 86240 78400 0 0 8123 4888 477 2781 94840 86069 0 0 0 0 0 0 0 0 0 43043 53733 43043 53733 51797 32336 197288 220102 10642 1120 186646 218982 SEE STATEMENT O 0 0 SEE STATEMENT O. 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 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MAIRA STERK 7147614009 9376 CAMBRIDGE STREET CYPRESS CA 90630 X STEPHANIE GERDES PRESIDENT 2.00 X 0 0 0 TIM ZAMARRIPA VICE PRESIDENT 2.00 X 0 0 0 MARIA STERK TREASURER 2.00 X 0 0 0 VIVEK GOYAL CO-TREASURER 2.00 X 0 0 0 GLEN HARRINGTON CO-POOL DIRECTOR 2.00 X 0 0 0 LARRY MEDEIROS MEMBERS-AT-LARGE 2.00 X 0 0 0 0 0 0 0 0 0 0 0 78400 78400 4888 4888 OTHER INCOME 531390 2781 2781 2781 86069 2781 4888 0 X 1498 1498 3460 3460 LANDSCAPE MAINTENANCE 13750 13750 WATER 8591 8591 POOL 8335 8335 GENERAL MAINTENANCE 7015 7015 11084 7826 3258 53733 45517 8216 0 195215 217565 2073 2537 197288 220102 901 720 8000 400 1741 0 10642 1120 X 37655 43305 148991 175677 0 0 186646 218982 197288 220102 32336 0 X 0 1 X 0 0 0 X 59383 0 59383 26686 26686 86069 0 0 0 0 0 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. THE BOARD OF DIRECTORS HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF APRIL 30, 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 BOARD OF DIRECTORS BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESERVE ASSESSMENTS DEFERRED UNDER FASB 606 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 98 VOTING MEMBERS. BOARD MEMBERS SERVE A 1 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 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 OF THE TAX RETURNS, A COPY IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW AT THE MONTHLY BOARD MEETING. UPON APPROVAL OF THE TAX RETURNS, A BOARD MEMBER SIGNS THE RETURNS AND MAILS THEM TO THE PROPER TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION'S BOARD OF DIRECTORS MONITORS ASSOCIATION ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE BOARD PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINS. FORM 990, PART VI, SECTION B, LINE 15 N/A FORM 990, PART VI, SECTION C, LINE 19 UPON CLOSE OF ESCROW, OWNERS RECEIVE A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS. ANNUAL AUDITED FINANCIALS ARE MAILED TO THE MEMBERSHIP IN ACCORDANCE WITH CIVIL CODE REQUIREMENTS. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E CUSTODIAL: PROGRAM SERVICE EXPENSES 3,170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,170. ELECTRICITY: PROGRAM SERVICE EXPENSES 2,818. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,818. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,422. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,422. GAS: PROGRAM SERVICE EXPENSES 1,838. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,838. INCOME TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 836. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 836.