2020-07-23T14:59:49-05:00 2019-12-31 330382278 INOUYE SHIVELY KLATT & MCCORVEY CPAS LLP 23041 AVENIDA DE LA CARLOTA 310 LAGUNA HILLS CA 92653 990 2019-01-01 330440447 FOOTHILL RANCH MAINTENANCE CORPORATION C/O FIRSTSERVICE FOOT 9494486000 15241 LAGUNA CANYON ROAD IRVINE CA 92618 LOUISE ROBERTSON TREASURER 9494486000 2020-05-25 1 DOUGLAS E SHIVELY CPA P00012603 9495866640 2020-05-25 70.235.119.149 2020-05-25 13:12:33 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 560F4C898D1154C6D8D858F1ECA9AEB56E0D2409 2019 2020-11-19 02:30:22Z CARLA DEFRAINE 15241 LAGUNA CANYON ROAD IRVINE CA 92618 2905465 0 X N/A X 1990 CA TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES. 5 5 0 10 0 0 2344440 2789634 23286 45202 72048 64479 0 0 2439774 2899315 0 0 0 0 0 0 0 0 0 3335493 2929846 3335493 2929846 -895719 -30531 4852677 4597219 248653 4056982 4604024 540237 X 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. 0 0 2567033 109681 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. 2567033 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 0 0 1 1 1 0 X FIRSTSERVICE RESIDENTIAL MANAGEMENT 9494486000 15241 LAGUNA CANYON RD IRVINE CA 92618 X CARLA DEFRAINE PRESIDENT 5.00 X X 0 0 0 NICHOLAS VAN EGMOND MEMBER AT LARGE 5.00 X 0 0 0 MARCEL FELIX SECRETARY 5.00 X X 0 0 0 LOUISE ROBERTSON TREASURER 5.00 X X 0 0 0 MELISSA SIMS VICE PRESIDENT 5.00 X X 0 0 0 0 0 0 0 0 0 0 O'CONNELL LANDSCAPE 23091 ARROYO VISTA RANCHO SANTA MARG CA 92688 LANDSCAPING 1431507 FIRSTSERVICE RESIDENTIAL 15241 LAGUNA CANYON ROAD IRVINE CA 92618 MANAGEMENT COMPANY 344207 MORCO CONSTRUCTION SERVICES GROUP INC 16252 CONSTRUCTION CIR E STE A IRVINE CA 92606 CONTRACTOR 204722 3 2789634 2789634 45202 45202 45202 64479 64479 6150 6150 0 0 2899315 109681 0 0 X LANDSCAPE SERVICES 1057314 1057314 FUEL MODIFICATION 302633 302633 MANAGEMENT FEES 199200 199200 WALLS/FENCING 165249 165249 1205450 1041837 163613 2929846 2567033 362813 0 735003 2554545 3150148 1100007 31017 31707 13183 20098 1153055 262193 923326 890862 4852677 4597219 164254 109943 82444 3947029 1955 10 248653 4056982 X -352558 -350625 923326 890862 4033256 0 4604024 540237 4852677 4597219 X -30531 -4033256 X X 0 1 X 1 0 1 1 0 FORM 990 SCHEUDLE C THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. 410400 410400 742655 262193 480462 890862 INCOME TAXES PAYABLE 10 10 2905465 6150 6150 2899315 0 2899315 2935996 6150 6150 2929846 0 2929846 PART XI, LINE 2D - OTHER ADJUSTMENTS: ROOM RENTALS NETTING TO ZERO ON PART VIII LINE 6 FORM 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: ROOM RENTAL EXPENSES NETTING TO ZERO ON PART VIII LINE 6 FORM 990 FORM 990, PART VI, SECTION A, LINE 3 ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION A, LINE 7B THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. FORM 990, PART VI, SECTION B, LINE 15 THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. FORM 990, PART VI, SECTION C, LINE 18 ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. FORM 990, PART IX, LINE 24E WATER: PROGRAM SERVICE EXPENSES 164,866. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,866. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 161,743. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 161,743. WATERSCAPE: PROGRAM SERVICE EXPENSES 156,816. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 156,816. SLOPES: PROGRAM SERVICE EXPENSES 112,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,872. POOL/SPA SERVICES: PROGRAM SERVICE EXPENSES 104,476. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 104,476. LEGAL AND COLLECTION: PROGRAM SERVICE EXPENSES 72,198. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,198. PAINTING: PROGRAM SERVICE EXPENSES 69,769. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,769. GENERAL MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 48,293. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,293. ELECTRICITY: PROGRAM SERVICE EXPENSES 47,458. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,458. INSURANCE: PROGRAM SERVICE EXPENSES 45,530. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,530. SECURITY/PATROL SERVICES: PROGRAM SERVICE EXPENSES 37,772. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,772. PEST CONTROL: PROGRAM SERVICE EXPENSES 36,103. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,103. DEPRECIATION: PROGRAM SERVICE EXPENSES 32,464. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,464. JANITORIAL SERVICES: PROGRAM SERVICE EXPENSES 30,958. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,958. FOUNTAIN/MONUMENTS: PROGRAM SERVICE EXPENSES 25,612. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,612. GAS: PROGRAM SERVICE EXPENSES 24,116. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,116. PROVISION FOR DOUBTFUL ACCOUNTS: PROGRAM SERVICE EXPENSES 17,055. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,055. MAILBOXES: PROGRAM SERVICE EXPENSES 5,818. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,818. INCOME TAXES: PROGRAM SERVICE EXPENSES 4,783. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,783. LIGHTING: PROGRAM SERVICE EXPENSES 4,705. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,705. COMMUNITY ROOM & POOL: PROGRAM SERVICE EXPENSES 3,388. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,388. TELEPHONE/CABLE TV: PROGRAM SERVICE EXPENSES 2,935. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,935. AUDIT/TAX PREPARATION/RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,870. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,870. LESS: RENTAL EXPENSE ALLOCATION: PROGRAM SERVICE EXPENSES -6,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -6,150. FORM 990, PART XI, LINE 9: ALLOCATION FROM RESERVES TO LIABILITY DUE TO 12/31/19 REV RECOG. CHANGES -4,033,256. FORM 990, PART XII, LINE 2C THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR.