STRATEGY STUDIO / PUBLIC DATA EXPLORER

EASTLAKE II COMMUNITY ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
EASTLAKE II COMMUNITY ASSOCIATION (EIN 33-0482726)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-06-20
IRS object ID
202241719349300139
Schema version
2021v4.0
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)
Return2022-06-20T14:46:50-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Line13164 LIONSHEAD AVENUE SUITE BAddressLine1Txt
CityCARLSBADCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92010ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

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
Phone8584570200PhoneNum

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
Phone8584570200PhoneNum
Signature2022-05-26SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDEBORAPersonFirstNm
Person LastSTACKERPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEREMY NEWMANPreparerPersonNm
PTINP00861547PTIN
Phone8445607300PhoneNum
Preparation2022-06-20PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$2,389,487GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.FSRESIDENTIAL.COMWebsiteAddressTxt
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$2,177,882PYProgramServiceRevenueAmt
CY Program Service Revenue$2,388,324CYProgramServiceRevenueAmt
PY Investment Income$19,281PYInvestmentIncomeAmt
CY Investment Income$1,163CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,197,163PYTotalRevenueAmt
CY Total Revenue$2,389,487CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$342,186PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$360,731CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,150,554PYOtherExpensesAmt
CY Other Expenses$2,330,518CYOtherExpensesAmt
PY Total Expenses$2,492,740PYTotalExpensesAmt
CY Total Expenses$2,691,249CYTotalExpensesAmt
PY Revenues Less Expenses-$295,577PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$301,762CYRevenuesLessExpensesAmt
Total Assets BOY$3,768,782TotalAssetsBOYAmt
Total Assets EOY$3,615,834TotalAssetsEOYAmt
Total Liabilities BOY$2,500,745TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,649,559TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,268,037NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$966,275NetAssetsOrFundBalancesEOYAmt
MissionENHANCEMENT OF COMMUNITY VALUES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,431,800ExpenseAmt
Revenue$2,388,324RevenueAmt
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$2,431,800TotalProgramServiceExpensesAmt
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 StmtYes (true)IndependentAuditFinclStmtInd
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)
Phone9494486000PhoneNum

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
JOSE LUIS ROMO JR
DIRECTOR5.00Yes (X)$0$0$0
HEIDI ANGOOD
PRESIDENT5.00$0$0$0Yes (X)
DEAN CUMMING
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 DIEGOCA92122LANDSCAPE$451,753
FIRSTSERVICE RESIDENTIAL
15241 LAGUNA CANYON RDIRVINECA92618MANAGEMENT$243,110
UNIVERSAL PROTECTION SERVICE
10680 TREENA STREET 450SAN DIEGOCA92131SECURITY$221,665
COMMUNITY POOL SERVICE
9450 MIRA MESA BLVDSAN DIEGOCA92126POOL MAINT.$104,179
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS813990$2,297,365$2,297,365
OTHER MEMBER INCOME813990$90,959$90,959
FieldValueIRS element (for citing)
Total Program Service Revenue$2,388,324TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,163TotalRevenueColumnAmt
Exclusion$1,163ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,389,487TotalRevenueColumnAmt
Related Or Exempt Func Income$2,388,324RelatedOrExemptFuncIncomeAmt
Exclusion$1,163ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$360,731TotalAmt
Program Services$360,731ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$260,711TotalAmt
Program Services$17,601ProgramServicesAmt
Management And General$243,110ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$53,729TotalAmt
Program Services$37,390ProgramServicesAmt
Management And General$16,339ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$7,334TotalAmt
Program Services$7,334ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$124,170TotalAmt
Program Services$124,170ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$61,463TotalAmt
Program Services$61,463ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
UTILITIES$539,113$539,113
LANDSCAPE AND IRRIGATION$522,308$522,308
PATROL AND SECURITY$215,816$215,816
POOL AND SPA$202,787$202,787

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$343,087TotalAmt
Program Services$343,087ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,691,249TotalAmt
Program Services$2,431,800ProgramServicesAmt
Management And General$259,449ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$986,354BOYAmt
EOY$760,761EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,743,796BOYAmt
EOY$2,824,219EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$25,440BOYAmt
EOY$28,618EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$13,192BOYAmt
EOY$2,236EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,768,782BOYAmt
EOY$3,615,834EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$146,670BOYAmt
EOY$187,765EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$64,132BOYAmt
EOY$65,800EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,289,943BOYAmt
EOY$2,395,994EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,500,745BOYAmt
EOY$2,649,559EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,274,211BOYAmt
EOY$972,449EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,268,037BOYAmt
EOY$966,275EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,768,782BOYAmt
EOY$3,615,834EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$301,762ReconcilationRevenueExpnssAmt
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

FieldValueIRS element (for citing)
DescCONTRACT LIABILITIESDesc
Amt$2,395,994Amt
FieldValueIRS element (for citing)
Total Liability$2,395,994TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,389,487TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$2,389,487RevenueSubtotalAmt
Total Revenue Per Form990$2,389,487TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,691,249TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,691,249ExpensesSubtotalAmt
Total Expenses Per Form990$2,691,249TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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 24EJANITORIAL 85,578 0 0 TREE TRIMMING 69,950 0 0 COMMON AREA 66,711 0 0 WOOD REPAIR & REPLACEMENT 26,821 0 0 BAD DEBT EXPENSE 24,150 0 0 MAILBOXES 19,014 0 0 RECREATIONAL COURTS 18,238 0 0 FURNISHING 18,033 0 0 PEST CONTROL 14,592 0 0 TOTAL 343,087 0 0