STRATEGY STUDIO / PUBLIC DATA EXPLORER

EASTLAKE II COMMUNITY ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
EASTLAKE II COMMUNITY ASSOCIATION (EIN 33-0482726)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-30
IRS object ID
202443049349302064
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-30T13:29:02-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263519134PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NEWMAN CERTIFIED PUBLIC ACCOUNTANT PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12701 LOKER AVE W STE 230AddressLine1Txt
CityCARLSBADCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92010ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330482726EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EASTLAKE II COMMUNITY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEASTBusinessNameControlTxt
Phone8004285588PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115241 LAGUNA CANYON ROADAddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92618ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEBORA STACKERPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2024-06-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEREMY NEWMANPreparerPersonNm
PTINP00861547PTIN
Phone8445607300PhoneNum
Preparation2024-10-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHEIDI ANGOODPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line115241 LAGUNA CANYON ROADAddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92618ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,857,009GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionENHANCEMENT OF COMMUNITY VALUES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,612,180PYProgramServiceRevenueAmt
CY Program Service Revenue$2,894,421CYProgramServiceRevenueAmt
PY Investment Income$31,812PYInvestmentIncomeAmt
CY Investment Income$156,306CYInvestmentIncomeAmt
PY Other Revenue$20,250PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,664,242PYTotalRevenueAmt
CY Total Revenue$3,050,727CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$351,198PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$364,953CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,289,926PYOtherExpensesAmt
CY Other Expenses$2,638,638CYOtherExpensesAmt
PY Total Expenses$2,641,124PYTotalExpensesAmt
CY Total Expenses$3,003,591CYTotalExpensesAmt
PY Revenues Less Expenses$23,118PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$47,136CYRevenuesLessExpensesAmt
Total Assets BOY$3,713,855TotalAssetsBOYAmt
Total Assets EOY$3,892,023TotalAssetsEOYAmt
Total Liabilities BOY$2,702,408TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,830,275TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,011,447NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,061,748NetAssetsOrFundBalancesEOYAmt
MissionENHANCEMENT OF COMMUNITY VALUES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,614,465ExpenseAmt
Revenue$2,891,254RevenueAmt
DescTHE ASSOCIATION IS THE MASTER PLANNED COMMUNITY OF 2,357 HOMES. IT ACHIEVES THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS, HEALTH, WELFARE, BENEFIT AND SAFETY OF ITS RESIDENTS THROUGH VOLUNTEER COMMITTEES, FORUMS AND ITS CONTRACTED MANAGEMENT COMPANY.Desc
Total Program Service Expenses$2,614,465TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FIRSTSERVICE RESIDENTIALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8004285588PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115241 LAGUNA CANYON ROADAddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92618ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MARIA ORTIZ
DIRECTOR5.00Yes (X)$0$0$0
HEIDI ANGOOD
PRESIDENT5.00$0$0$0Yes (X)
DEAN CUMMINGS
VICE PRESIDE5.00$0$0$0Yes (X)
DEBORA STACKER
TREASURER5.00$0$0$0Yes (X)
JORGE MARROQUIN
SECRETARY5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
LANDCARE
5248 GOVERNOR DRIVESAN DIEGOCA92122LANDSCAPING$476,435
FIRSTSERVICE RESIDENTIAL
15241 LAGUNA CANYON RDIRVINECA92618PROPERTY MGMT.$278,810
UNIVERSAL PROTECTION SERVICE
1260 MORENA BLVDSAN DIEGOCA92110SECURITY$199,350
COMMUNITY POOL SERVICE
9450 MIRA MESA BLVDSAN DIEGOCA92126POOL SERVICE$153,258
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS813990$2,713,459$2,713,459
OTHER MEMBER INCOME813990$102,941$102,941
COLLECTION INCOME813990$49,922$49,922
VIOLATION INCOME813990$28,099$28,099
FieldValueIRS element (for citing)
Total Program Service Revenue$2,894,421TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$159,473TotalRevenueColumnAmt
Exclusion$159,473ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$803,115SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$806,282SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$3,167SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,167TotalRevenueColumnAmt
Related Or Exempt Func Income-$3,167RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,050,727TotalRevenueColumnAmt
Related Or Exempt Func Income$2,891,254RelatedOrExemptFuncIncomeAmt
Exclusion$159,473ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$364,953TotalAmt
Program Services$364,953ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$342,106TotalAmt
Program Services$28,088ProgramServicesAmt
Management And General$314,018ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$135,241TotalAmt
Program Services$60,133ProgramServicesAmt
Management And General$75,108ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$28,073TotalAmt
Program Services$28,073ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$104,778TotalAmt
Program Services$104,778ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$60,175TotalAmt
Program Services$60,175ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LANDSCAPE AND IRRIGATION$660,694$660,694
UTILITIES$537,936$537,936
POOL AND SPA$188,771$188,771
PATROL AND SECURITY$166,863$166,863

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$414,001TotalAmt
Program Services$414,001ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,003,591TotalAmt
Program Services$2,614,465ProgramServicesAmt
Management And General$389,126ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,189,490BOYAmt
EOY$1,293,568EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,463,006BOYAmt
EOY$2,520,373EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$36,704BOYAmt
EOY$38,912EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$22,109BOYAmt
EOY$28,067EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,546BOYAmt
EOY$11,103EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,713,855BOYAmt
EOY$3,892,023EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$173,662BOYAmt
EOY$188,696EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$45,611BOYAmt
EOY$43,823EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,483,135BOYAmt
EOY$2,597,756EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,702,408BOYAmt
EOY$2,830,275EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,017,621BOYAmt
EOY$1,064,757EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$6,174BOYAmt
EOY-$3,009EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,011,447BOYAmt
EOY$1,061,748EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,713,855BOYAmt
EOY$3,892,023EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$47,136ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$3,167NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$2OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CONTRACT LIABILITIES$2,587,590
INCOME TAXES PAYABLE$10,166
FieldValueIRS element (for citing)
Total Liability$2,597,756TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT MANAGEMENT COMPANY.
FORM 990, PAGE 6, PART VI, LINE 6OWNERS AUTOMATICALLY BECOME MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7AANNUAL MEETING ELECTIONS FOR OWNERS TO ELECT OFFICERS FOR THE NEXT YEAR.
FORM 990, PAGE 6, PART VI, LINE 7BDECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE OWNERS' APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 11BTAX RETURNS ARE REVIEWED BY BOARD MEMBERS PRIOR TO MAILING.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST.
FORM 990, PART IX, LINE 24ECOMMON AREA R&M 128,278 0 0 JANITORIAL 77,792 0 0 MAILBOXES 64,612 0 0 PAINTING 35,193 0 0 FENCES & GATES 34,453 0 0 TENNIS COURT MAINTENANCE 21,191 0 0 PEST CONTROL 17,095 0 0 TREE TRIMMING 12,230 0 0 STATE INCOME TAX 12,166 0 0 BAD DEBT EXPENSE 10,991 0 0 TOTAL 414,001 0 0
FORM 990, PART XI, LINE 9ROUNDING -2