Nonprofit · EIN 33-0230336
NIGUEL SUMMIT COMMUNITY ASSOCIATION
Tax-exempt · IRVINE, CA 92618
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| February 28, 2026 | 990 | $3,918,149 | $3,895,461 | $22,688 | $3,383,787 | $2,775,091 | $608,696 |
| February 28, 2025 | 990 | $3,420,854 | $3,448,000 | -$27,146 | $3,896,252 | $3,195,477 | $700,775 |
| February 29, 2024 | 990 | $3,704,953 | $3,444,507 | $260,446 | $3,541,371 | $2,813,450 | $727,921 |
Financial details: 990 for the year ended February 28, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,799,259
- Investment income
- $118,890
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $233,525
- Salaries, compensation and benefits (total)
- $233,525
- Professional fundraising fees
- $0
- Legal fees
- $73,676
- Program services (functional)
- $3,757,705
- Management and general (functional)
- $137,756
Balance sheet and other
- Total assets, start of year
- $3,896,252
- Total assets, end of year
- $3,383,787
- Total liabilities, end of year
- $2,775,091
- Net assets, end of year
- $608,696
- Gross unrelated business income
- $22,986
- Gross receipts
- $3,918,149
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1987
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended February 28, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHERRI MCDANIEL | DIRECTOR AT Trustee or director | 5 | $0 |
| JAMES KOZEL | PRESIDENT Officer | 5 | $0 |
| RODERIC HENDERSON | VICE PRESIDE Officer | 5 | $0 |
| CANDICE FULLENKAMP | TREASURER Officer | 5 | $0 |
| DON WARE | SECRETARY Officer | 5 | $0 |
990 for the year ended February 28, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHERRI MCDANIEL | DIRECTOR AT Trustee or director | 5 | $0 |
| JAMES KOZEL | PRESIDENT Officer | 5 | $0 |
| RODERIC HENDERSON | VICE PRESIDE Officer | 5 | $0 |
| CANDICE FULLENKAMP | TREASURER Officer | 5 | $0 |
| DON WARE | SECRETARY Officer | 5 | $0 |
990 for the year ended February 29, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CANDICE FULLENKAMP | DIRECTOR AT Trustee or director | 5 | $0 |
| JAMES KOZEL | PRESIDENT Officer | 5 | $0 |
| RODERIC HENDERSON | VICE PRESIDE Officer | 5 | $0 |
| CHARLES MAERZKE | TREASURER Officer | 5 | $0 |
| DON WARE | SECRETARY Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 15241 LAGUNA CANYON RD, IRVINE, CA 92618-3146
- In care of
- % SEABREEZE
- Principal officer (990 for 2025)
- JAMES KOZEL, 15241 LAGUNA CANYON ROAD, IRVINE, CA 92618
- Signed the 990
- JAMES KOZEL, PRESIDENT
- Phone
- (949) 448-6000
- Website
- NIGUELSUMMIT.NET
- Return prepared by
- NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0230336 or by the name NIGUEL SUMMIT COMMUNITY ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTIES FOR USE OF ALL.
Program accomplishments
- THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, AND SIGNAGE IN THE PLANNED COMMUNITY IN LAGUNA NIGUEL, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.Expenses $3,425,458 · revenue $3,487,788
- A SUBDIVISION WITHIN THE COMMUNITY ASSOCIATION IS THE PALMILLA COST CENTER WHICH CONSISTS OF 112 SINGLE FAMILY DETACHED HOMES. THIS SUBDIVISION WAS NOT SET UP AS A SEPARATE HOMEOWNERS ASSOCIATION AND IS COMBINED WITH THE MASTER ASSOCIATION. THE COST CENTER PROVIDES COMMON AREA MAINTENANCE FOR THIS SEPARATE SUBDIVISION.Expenses $332,247 · revenue $311,471
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in February, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | February 28, 2026 | July 15, 2026 | 990 on file |
| 2024 | February 28, 2025 | July 15, 2025 | 990 on file |
| 2023 | February 29, 2024 | July 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0230336
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- February
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,383,787
- Income (IRS master file)
- $3,918,149
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | February 2026 | $3,918,149 | $3,895,461 | $3,383,787 | XML |
| 990 | February 2025 | $3,420,854 | $3,448,000 | $3,896,252 | XML |
| 990 | February 2024 | $3,704,953 | $3,444,507 | $3,541,371 | XML |
| 990 | February 2023 | $2,681,099 | $2,735,023 | $3,623,693 | IRS |
| 990 | February 2022 | – | – | – | IRS |
| 990 | February 2021 | – | – | – | IRS |
| 990 | February 2020 | – | – | – | IRS |
| 990 | February 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0230336).
Questions about NIGUEL SUMMIT COMMUNITY ASSOCIATION
- What is the EIN of NIGUEL SUMMIT COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of NIGUEL SUMMIT COMMUNITY ASSOCIATION is 33-0230336.
- Is NIGUEL SUMMIT COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1992.
- Are donations to NIGUEL SUMMIT COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NIGUEL SUMMIT COMMUNITY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NIGUEL SUMMIT COMMUNITY ASSOCIATION due?
- The return for tax year 2026 (the year ending February 28, 2027) is due July 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NIGUEL SUMMIT COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended February 2026.
- Who is the principal officer of NIGUEL SUMMIT COMMUNITY ASSOCIATION?
- The 990 for the year ended February 28, 2026 names JAMES KOZEL.
- Who are the officers and directors of NIGUEL SUMMIT COMMUNITY ASSOCIATION?
- The 990 for the year ended February 28, 2026 lists 5 people; 0 received compensation from the organization.
- How much revenue does NIGUEL SUMMIT COMMUNITY ASSOCIATION have?
- On its 990 for the year ended February 28, 2026 it reported revenue of $3,918,149, expenses of $3,895,461 and total assets of $3,383,787 at year end.
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