2026-07-21T16:54:06-04:00 2026-01-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2025-02-01 330398445 LAGUNA AUDUBON II MASTER ASSOCIATION LAGU 8003237517 26840 ALISO VIEJO PARKWAY ALISO VIEJO CA 92656 PIERO D'INNOCENZO TREASURER 8003237517 2026-06-10 true JEREMY NEWMAN P00861547 8445607300 2026-07-21 2025 2025-03-06 01:10:19Z ANDREW BEIER 26840 ALISO VIEJO PKWY STE 100 ALISO VIEJO CA 92656 1321358 false X WWW.LAGUNAAUDUBON2.COM X 1989 CA MAINTENANCE AND MANAGEMENT OF COMMON AREAS. 5 5 0 5 0 0 1186705 1281188 39021 40170 0 1225726 1321358 0 0 0 0 0 1417637 1323295 1417637 1323295 -191911 -1937 2794536 2988606 2768196 2964203 26340 24403 X MAINTENANCE AND MANAGEMENT OF COMMON AREAS. false false 1186419 1281188 LAGUNA AUDUBON II MASTER ASSOCIATION (THE "ASSOCIATION"), AS FORMED ON FEBRUARY 10, 1989 UNDER THE LAWS OF THE STATE OF CALIFORNIA AS A NONPROFIT MUTUAL BENEFIT CORPORATION. THE ORGANIZATION IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501 (C) (4). THE ASSOCIATION WAS FORMED TO PROVIDE FOR THE ACQUISITION, CONTRUCTION, MAMAGEMENT, MAINTENANCE AND CARE OF RESIDENTIAL COMMON AREAS WITHIN CERTAIN REAL PROPERTY LOCATED IN THE CITY OF ALISO VIEJO, ORANGE COUNTY, CALIFORNIA. IN ADDITION, THE ASSOCIATION WAS FORMED TO PROMOTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS OF THE COMMUNITY. LAGUNA AUDUBON II MASTER ASSOCIATION (THE "ASSOCIATION"), AS FORMED ON FEBRUARY 10, 1989 UNDER THE LAWS OF THE STATE OF CALIFORNIA AS A NONPROFIT MUTUAL BENEFIT CORPORATION. THE ORGANIZATION IS EXEMPT UNDER IRC SEC. 501 (C) (4). THE ASSOCIATION WAS FORMED TO PROVIDE FOR THE ACQUISITION, CONSTRUCTION, MANAGEMENT MAINTENANCE AND CARE OF RESIDENTIAL COMMON AREAS WITHIN CERTAIN REAL PROPERTY LOCATED IN THE CITY OF ALISO VIEJO, ORANGE COUNTY, CALIFORNIA. IN ADDITION, THE ASSOCIATION WAS FORMED TO PROMTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS OF THE COMMUNITY. 1186419 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 SEABREEZE MANAGEMENT CO 8003237517 26840 ALISO VIEJO PARKWAY STE 100 ALISO VIEJO CA 92656 X X DERRICK WILLIS DIRECTOR 5.00 X 0 0 0 ANDREW BEIER PRESIDENT 5.00 X 0 0 0 RICHARD UTAS VICE PRESIDE 5.00 X 0 0 0 PIERO D'INNOCENZO TREASURER 5.00 X 0 0 0 SANAM MUNIZ SECRETARY 5.00 X 0 0 0 false false false PARK WEST LANDSCAPE MAINTENANCE PARK WEST LANDSCAPE MAINTENANCE 2354 N BATAVIA STREET 2354 N BATAVIA STREET ORANGE CA 92865 LANDSCAPING 663380 PCA ARBORISTS & CONSULTANTS PCA ARBORISTS & CONSULTANTS 910 E WALNUT ST 910 E WALNUT ST SANTA ANA CA 92701 TREE MAINTENANC 169135 SEABREEZE MANAGEMENT COMPANY SEABREEZE MANAGEMENT COMPANY 26840 ALISO VIEJO PARKWAY SUITE 100 26840 ALISO VIEJO PARKWAY SUITE 100 ALISO VIEJO CA 92656 MANAGEMENT 157159 3 ASSESSMENTS 813990 1226884 1226884 REIMBURSEMENT INCOME 813990 16857 16857 LATE FEES AND INTEREST 813990 16660 16660 OTHER MEMBER INCOME 813990 12759 12759 BAD DEBT RECOVERY 813990 8028 8028 1281188 40170 40170 1321358 1281188 40170 133978 133978 26897 26897 14455 14455 27764 27764 LANDSCAPE AND IRRIGATION 668791 668791 TREE TRIMMING 198262 198262 UTILITIES 151771 151771 LIGHTING MAINTENANCE 45374 45374 56003 53105 2898 1323295 1186419 136876 0 1977508 2406158 808677 573979 8351 7695 372 402 2794536 2988606 98033 104212 58917 65534 2611246 2794457 2768196 2964203 X 26340 24403 26340 24403 2794536 2988606 -1937 X false true X true false CONTRACT LIABILITIES 2794457 2794457 1321358 1321358 1321358 1323295 1323295 1323295 FORM 990, PAGE 2, PART III, LINE 4D LAGUNA AUDUBON II MASTER ASSOCIATION (THE "ASSOCIATION"), AS FORMED ON FEBRUARY 10, 1989 UNDER THE LAWS OF THE STATE OF CALIFORNIA AS A NONPROFIT MUTUAL BENEFIT CORPORATION. THE ORGANIZATION IS EXEMPT UNDER IRC SEC. 501 (C) (4). THE ASSOCIATION WAS FORMED TO PROVIDE FOR THE ACQUISITION, CONSTRUCTION, MANAGEMENT MAINTENANCE AND CARE OF RESIDENTIAL COMMON AREAS WITHIN CERTAIN REAL PROPERTY LOCATED IN THE CITY OF ALISO VIEJO, ORANGE COUNTY, CALIFORNIA. IN ADDITION, THE ASSOCIATION WAS FORMED TO PROMTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS OF THE COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 3 DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT MANAGEMENT COMPANY. FORM 990, PAGE 6, PART VI, LINE 6 OWNERS AUTOMATICALLY BECOME MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A 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 OWNERS' APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B TAX RETURNS ARE REVIEWED BY BOARD MEMBERS PRIOR TO MAILING. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST.