2026-06-22T15:03:47-04:00 2025-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2025-01-01 330384546 HORSETHIEF CANYON RANCH MAINTENANCE CORPORATION HORS 8002327517 26840 ALISO VIEJO PARKWAY ALISO VIEJO CA 92656 DENISE HATFIELD PRESIDENT 8002327517 2026-06-04 true JEREMY NEWMAN P00861547 8445607300 2026-06-22 2025 2025-03-06 01:10:19Z X DENISE HATFIELD 26840 ALISO VIEJO PARKWAY STE 100 ALISO VIEJO CA 92656 2857641 false X X 1988 CA ENHANCEMENT OF COMMUNITY VALUES. 5 5 0 5 0 0 3037856 2765873 90123 91768 0 3127979 2857641 0 0 279501 252130 0 0 2988498 2546064 3267999 2798194 -140020 59447 2808635 2730145 2519804 2381867 288831 348278 ENHANCEMENT OF COMMUNITY VALUES. false false 2496452 2765873 THE ASSOCIATION CONSISTS OF 1,962 UNITS IN A PLANNED COMMUNITY. THE ASSOCIATION ACHIEVES ITS GOALS OF ENHANCING THE COMMUNITY AND ITS VALUES VIA VOLUNTEER COMMITTEES AND FORUMS. 2496452 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 7 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 SEABREEZE MANAGEMENT SEABREEZE MANAGEMENT 8002327517 26840 ALISO VIEJO PARKWAY STE 100 ALISO VIEJO CA 92656 X CHRIS LEE DIRECTOR 2.00 X 0 0 0 DENISE HATFIELD PRESIDENT 2.00 X 0 0 0 APRIL SCOTT VICE PRESIDE 2.00 X 0 0 0 ROBERT HAFNER TREASURER 2.00 X 0 0 0 DAMIEN ANDRESS SECRETARY 2.00 X 0 0 0 false false false ENVIRONMENTAL CONCEPTS ENVIRONMENTAL CONCEPTS PO BOX 1788 PO BOX 1788 TEMECULA CA 92593 LANDSCAPING 628798 TOP SECURITY SERVICES INC TOP SECURITY SERVICES INC 6131 ORANGETHORPE AVE STE 170G 6131 ORANGETHORPE AVE STE 170G BUENA PARK CA 90620 SURVEILLANCE 363295 WALTERS MANAGEMENT WALTERS MANAGEMENT 9665 CHESAPEAKE DR SUITE 300 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 PROPERTY MGMT. 242253 ALAN SMITH POOL PLASTERING ALAN SMITH POOL PLASTERING 227 W CARLETON AVE 227 W CARLETON AVE ORANGE CA 92867 POOL RENOVATION 148207 4 OWNER ASSESSMENTS 813990 2617478 2617478 COLLECTION INCOME 813990 61445 61445 LATE FEES AND INTEREST 813990 42082 42082 VIOLATION INCOME 813990 33600 33600 OTHER MEMBER INCOME 813990 11268 11268 2765873 91768 91768 2857641 2765873 91768 X 252130 252130 136061 136061 3638 3638 165681 165681 123835 123835 UTILITIES 551341 551341 LANDSCAPE AND IRRIGATION 546408 546408 PATROL AND SECURITY 293393 293393 POOL AND SPA 278682 278682 447025 447025 2798194 2496452 301742 0 253827 325101 2360000 2170000 78601 103109 89846 101102 9960 7044 16401 23789 2808635 2730145 200913 101892 61948 53839 2256943 2226136 2519804 2381867 X 288831 348278 288831 348278 2808635 2730145 59447 X true X false true false CONTRACT LIABILITIES - RESERVES 2161670 DEFERRED INSURANCE CLAIM 56868 LEASE LIABILITY 7598 2226136 2857641 2857641 2857641 2798194 2798194 2798194 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 AUDIT 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. FORM 990, PART IX, LINE 24E BAD DEBT EXPENSE 123,610 0 0 COMMON AREA MAINTENANCE 91,990 0 0 TREE TRIMMING 73,638 0 0 COLLECTION COSTS 61,445 0 0 FENCES AND GATES 26,063 0 0 CLUBHOUSE 21,059 0 0 JANITORIAL 19,247 0 0 GOLF COURSE MAINT 19,203 0 0 STATE INCOME TAX 7,388 0 0 AMORTIZATION 2,916 0 0 INTEREST EXPENSE 456 0 0 LICENSES, PERMITS AND FEE 10 0 0 TOTAL 447,025 0 0