2026-06-01T11:44:28-04:00 2025-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2025-01-01 330186527 EASTLAKE I COMMUNITY ASSOCIATION EAST 8584950900 9665 CHESAPEAKE DRIVE SAN DIEGO CA 92123 STEPHEN GILLES PRESIDENT 2026-04-10 true JEREMY NEWMAN P00861547 8445607300 2026-06-01 2025 2025-03-06 01:10:19Z STEPHEN GILLES 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 2496513 false X N/A X 1986 CA TO MANAGE AND MAINTAIN THE COMMON AREAS OF THE COMMUNITY, AS WELL AS TO PROMOTE THE ENHANCEMENT OF COMMUNITY VALUES. 5 5 0 18 0 0 2307112 2429312 24053 35571 36172 31630 2367337 2496513 0 0 273875 344431 0 0 2216248 2256730 2490123 2601161 -122786 -104648 1088048 1228658 1405681 1650939 -317633 -422281 TO MANAGE AND MAINTAIN THE COMMON AREAS OF THE COMMUNITY, AS WELL AS TO PROMOTE THE ENHANCEMENT OF COMMUNITY VALUES. false false 2443584 2429312 THE ASSOCIATION IS A MASTER PLANNED COMMUNITY WITH 1,823 HOMES. IT USES VOLUNTEER COMMITTEES AND FORUMS TO ACHIEVE ITS GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS, PLUS ITS STANDARDS OF HEALTH AND WELFARE FOR THE BENEFIT AND SAFETY OF ITS RESIDENTS. 2443584 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 6 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 WALTERS MANAGEMENT 8584950900 9665 CHESAPEAKE DRIVE STE 300 SAN DIEGO CA 92123 X STEPHEN GILLES PRESIDENT 2.00 X 0 0 0 SILVIA ROJI VICE PRESIDE 2.00 X 0 0 0 ROBERT ALEXANDER VICE PRESIDE 2.00 X 0 0 0 MARCO GARCIA TREASURER 2.00 X 0 0 0 BARBARA LEGG SECRETARY 2.00 X 0 0 0 false false false O'CONNELL LANDSCAPE MAINTENANCE O'CONNELL LANDSCAPE MAINTENACE 23091 ARROYO VISTA 23019 ARROYO VISTA RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 494137 WALTERS MANAGEMENT WALTERS MANAGEMENT 9665 CHESAPEAKE DR SUITE 300 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 PROPERTY MGMT 265823 SWIMMING SWAN SWIMMING SWAN 4930 LONG BRANCH AVE 4930 LONG BRANCH AVE SAN DIEGO CA 92107 POOL SERVICE 119932 ALLIED UNIVERSAL SECURITY ALLIED UNIVERSAL SECURITY 10680 TREENA STREET 450 10680 TREENA STREET 450 SAN DIEGO CA 92131 SECURITY 118446 4 MEMBER ASSESSMENTS 813990 2345836 2345836 COLLECTION INCOME 813990 63801 63801 OTHER MEMBER INCOME 813990 19675 19675 2429312 35571 35571 31630 31630 31630 31630 2496513 2429312 67201 X 344431 344431 138696 138696 18881 18881 49573 49573 121253 121253 54365 54365 UTILITIES 657980 657980 LANDSCAPING 549548 549548 POOL AND SPA 177514 177514 LAKE MAINTENANCE 149535 149535 339385 339385 2601161 2443584 157577 0 208568 208264 800000 950000 34614 35292 20000 20000 24866 15102 1088048 1228658 131628 126927 49443 52705 1224610 1471307 1405681 1650939 X -317633 -422281 -317633 -422281 1088048 1228658 -104648 X true X false true false CONTRACT LIABILITIES - RESERVES 1458112 DEPOSITS 12260 INCOME TAX PAYABLE 935 1471307 2496513 2496513 2496513 2601161 2601161 2601161 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 REVIEW 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 PATROL AND SECURITY 126,792 0 0 TENNIS COURT MAINTENANCE 76,260 0 0 TREE TRIMMING 36,000 0 0 COMMON AREA MAINTENANCE 24,269 0 0 RECREATION FACILITY 23,993 0 0 BAD DEBT EXPENSE 14,625 0 0 PEST CONTROL 12,400 0 0 JANITORIAL 11,859 0 0 FENCE AND WALLS 10,652 0 0 STATE INCOME TAX 2,535 0 0 TOTAL 339,385 0 0