Nonprofit · EIN 95-3890234
LAGUNA HEIGHTS COMMUNITY ASSOCIATION
Tax-exempt · ALISO VIEJO, CA 92656
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $2,643,757 | $2,457,121 | $186,636 | $2,930,551 | $2,374,547 | $556,004 |
| September 30, 2024 | 990 | $2,772,771 | $2,672,740 | $100,031 | $2,073,957 | $1,704,589 | $369,368 |
| September 30, 2023 | 990 | $2,601,316 | $2,615,689 | -$14,373 | $2,050,763 | $1,781,426 | $269,337 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $2,302,850
- Membership dues
- $2,302,850
- Program service revenue
- $57,166
- Investment income
- $69,731
- Other revenue
- $214,010
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $23,997
- Accounting fees
- $2,440
- Program services (functional)
- $2,187,667
- Management and general (functional)
- $269,454
Balance sheet and other
- Total assets, start of year
- $2,073,957
- Total assets, end of year
- $2,930,551
- Total liabilities, end of year
- $2,374,547
- Net assets, end of year
- $556,004
- Gross receipts
- $2,643,757
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1983
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DALE KRAAI | PRESIDENT Trustee or director, Officer | 5 | $0 |
| THOMAS DUNN | SECRETARY Trustee or director, Officer | 5 | $0 |
| CATHLEEN PRYOR | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| PHILIP ZORC | TREASURER Trustee or director, Officer | 5 | $0 |
| DEBORAH POBLANO | MEMBER-AT-LARGE Trustee or director | 5 | $0 |
990 for the year ended September 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DALE KRAAI | PRESIDENT Trustee or director, Officer | 5 | $0 |
| THOMAS DUNN | SECRETARY Trustee or director, Officer | 5 | $0 |
| CATHLEEN PRYOR | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| PHILIP ZORC | TREASURER Trustee or director, Officer | 5 | $0 |
990 for the year ended September 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CATHLEEN PRYOR | PRESIDENT Trustee or director, Officer | 5 | $0 |
| DALE KRAAI | SECRETARY Trustee or director, Officer | 5 | $0 |
| PHILIP ZORC | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| THOMAS DUNN | TREASURER Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 26840 ALISO VIEJO PKWY STE 100, ALISO VIEJO, CA 92656-2624
- In care of
- % SEABREEZE MANAGEMENT
- Principal officer (990 for 2024)
- DALE KRAAI, 26840 ALISO VIEJO PARKWAY 100, ALISO VIEJO, CA 92656
- Signed the 990
- DALE KRAAI, PRESIDENT
- Phone
- (949) 855-1800
- Return prepared by
- INOUYE SHIVELY KLATT & MCCORVEY CPA'S
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3890234 or by the name LAGUNA HEIGHTS 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 RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY LOCATED IN LAGUNA NIGUEL, CA. THE POPULATION OF THE COMMUNITY IS ABOUT 8,000. NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION OWNS AND MAINTAINS 8,000,000 SQ FEET OF LAND. ALL FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS ON AN UNRESTRICTED BASIS.
Program accomplishments
- THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, 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 $2,187,667 · revenue $340,907
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 95-3890234
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1993
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,930,551
- Income (IRS master file)
- $2,643,757
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $2,643,757 | $2,457,121 | $2,930,551 | XML |
| 990 | September 2024 | $2,772,771 | $2,672,740 | $2,073,957 | XML |
| 990 | September 2023 | $2,601,316 | $2,615,689 | $2,050,763 | XML |
| 990 | September 2022 | $2,198,683 | $2,364,406 | $1,978,877 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | 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 95-3890234).
Questions about LAGUNA HEIGHTS COMMUNITY ASSOCIATION
- What is the EIN of LAGUNA HEIGHTS COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of LAGUNA HEIGHTS COMMUNITY ASSOCIATION is 95-3890234.
- Is LAGUNA HEIGHTS COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1993.
- Are donations to LAGUNA HEIGHTS COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAGUNA HEIGHTS 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 LAGUNA HEIGHTS COMMUNITY ASSOCIATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAGUNA HEIGHTS COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of LAGUNA HEIGHTS COMMUNITY ASSOCIATION?
- The 990 for the year ended September 30, 2025 names DALE KRAAI.
- Who are the officers and directors of LAGUNA HEIGHTS COMMUNITY ASSOCIATION?
- The 990 for the year ended September 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LAGUNA HEIGHTS COMMUNITY ASSOCIATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $2,643,757, expenses of $2,457,121 and total assets of $2,930,551 at year end.
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