EAGLE GLEN MASTER HOMEOWNERS ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: EAGLE GLEN MASTER HOMEOWNERS ASSOCIATION (EIN 33-0861973)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-10-22
IRS object ID: 202502959349301870
Schema version: 2024v5.0
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-22T16:00:51-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	263519134	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2111 PALOMAR AIRPORT RD STE 140	AddressLine1Txt
City	CARLSBAD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920111419	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	330861973	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EAGLE GLEN MASTER HOMEOWNER'S	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	EAGL	BusinessNameControlTxt
Phone	8584950900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 CHESAPEAKE DRIVE SUITE 300	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92123	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DON MCDOUGALL	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Signature	2025-03-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEREMY NEWMAN	PreparerPersonNm
PTIN	P00861547	PTIN
Phone	8445607300	PhoneNum
Preparation	2025-10-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DON MCDOUGALL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 CHESAPEAKE DRIVE SUITE 300	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92123	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,670,347	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE FOR THE ENHANCEMENT OF COMMUNITY VALUES.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,840,970	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,616,369	CYProgramServiceRevenueAmt
PY Investment Income	$19,090	PYInvestmentIncomeAmt
CY Investment Income	$53,978	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,860,060	PYTotalRevenueAmt
CY Total Revenue	$1,670,347	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,933,951	PYOtherExpensesAmt
CY Other Expenses	$1,803,634	CYOtherExpensesAmt
PY Total Expenses	$1,933,951	PYTotalExpensesAmt
CY Total Expenses	$1,803,634	CYTotalExpensesAmt
PY Revenues Less Expenses	-$73,891	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$133,287	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,584,334	TotalAssetsBOYAmt
Total Assets EOY	$1,353,966	TotalAssetsEOYAmt
Total Liabilities BOY	$962,898	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$865,817	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$621,436	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$488,149	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE FOR THE ENHANCEMENT OF COMMUNITY VALUES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,683,940	ExpenseAmt
Revenue	$1,616,369	RevenueAmt
Desc	THE ASSOCIATION IS A MASTER PLANNED COMMUNITY. IT ACHIEVES THE GOALS OF MAINTAINING & PRESERVING THE COMMUNITY'S COMMON AREAS VIA VOLUNTEER COMMITTEES, FORUMS, AND AN OUTSIDE MANAGEMENT COMPANY.	Desc
Total Program Service Expenses	$1,683,940	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WALTERS MANAGEMENT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8584950900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 CHESAPEAKE DRIVE SUITE 300	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92123	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DON MCDOUGALL
PRESIDENT	1.00	Yes (X)	$0	$0	$0
FRANK SIMONETTI
VICE PRESIDE	1.00	Yes (X)	$0	$0	$0
OSCAR RODRIGUEZ
SECRETARY/TR	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Business Name Line2ContractorName/BusinessName/BusinessNameLine2Txt	Address Line1ContractorAddress/USAddress/AddressLine1Txt	Address Line2ContractorAddress/USAddress/AddressLine2Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
O'CONNELL LANDSCAPE MAINTENANCE
O'CONNELL LANDSCAPE MAINTENANCE	23091 ARROYO VISTA	23091 ARROYO VISTA	RANCHO SANTA MARGARITA	CA	92688	LANDSCAPING	$697,005
THE ARBOR GROUP LLC
THE ARBOR GROUP LLC	15642 SAND CANYON AVE 50037	15642 SAND CANYON AVE 50037	IRVINE	CA	92619	LANDSCAPING	$356,519
WALTERS MANAGEMENT
WALTERS MANAGEMENT	9665 CHESAPEAKE DR SUITE 300	9665 CHESAPEAKE DR SUITE 300	SAN DIEGO	CA	92123	MANAGEMENT	$168,399

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OWNERS ASSESSMENTS	813990	$1,542,655	$1,542,655
VIOLATION/FINE INCOME	813990	$59,550	$59,550
COST CENTER INCOME	813990	$7,224	$7,224
COLLECTION INCOME	813990	$6,756	$6,756
OTHER MEMBER INCOME	813990	$184	$184

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,616,369	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$53,978	TotalRevenueColumnAmt
Exclusion	$53,978	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,670,347	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,616,369	RelatedOrExemptFuncIncomeAmt
Exclusion	$53,978	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$107,100	TotalAmt
Management And General	$107,100	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$14,885	TotalAmt
Program Services	$6,551	ProgramServicesAmt
Management And General	$8,334	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$57,778	TotalAmt
Program Services	$57,778	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$29,798	TotalAmt
Program Services	$29,798	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
LANDSCAPE & IRRIGATION	$716,354	$716,354
UTILITIES	$394,919	$394,919
TREE TRIMMING	$352,329	$352,329
LIGHTING SERVICE & MAINT.	$81,143	$81,143

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,328	TotalAmt
Program Services	$45,068	ProgramServicesAmt
Management And General	$4,260	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,803,634	TotalAmt
Program Services	$1,683,940	ProgramServicesAmt
Management And General	$119,694	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$201,746	BOYAmt
EOY	$541,388	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,350,000	BOYAmt
EOY	$790,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$18,899	BOYAmt
EOY	$17,877	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$13,689	BOYAmt
EOY	$4,701	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,584,334	BOYAmt
EOY	$1,353,966	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$80,401	BOYAmt
EOY	$81,850	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$39,204	BOYAmt
EOY	$44,594	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$843,293	BOYAmt
EOY	$739,373	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$962,898	BOYAmt
EOY	$865,817	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$601,221	BOYAmt
EOY	$467,934	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,215	BOYAmt
EOY	$20,215	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$621,436	BOYAmt
EOY	$488,149	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,584,334	BOYAmt
EOY	$1,353,966	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$133,287	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (true)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CONTRACT LIABILITIES	$736,414
INCOME TAX PAYABLE	$2,959

Field	Value	IRS element (for citing)
Total Liability	$739,373	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$1,670,347	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$1,670,347	RevenueSubtotalAmt
Total Revenue Per Form990	$1,670,347	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,803,634	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$1,803,634	ExpensesSubtotalAmt
Total Expenses Per Form990	$1,803,634	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3	DAILY AFFAIRS HANDLED BY AN OUTSIDE MANAGEMENT COMPANY.
FORM 990, PAGE 6, PART VI, LINE 6	A BUYER IN THE ASSOCIATION AUTOMATICALLY BECOMES AN OWNER.
FORM 990, PAGE 6, PART VI, LINE 7A	AN ANNUAL MEETING IS HELD IN WHICH OWNERS ELECT THE OFFICERS FOR THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 7B	ANY DECISIONS THAT MEET THE LEGAL/GOVERNING DOCUMENTS LIMITS REQUIRE APPROVAL BY OWNERS.
FORM 990, PAGE 6, PART VI, LINE 11B	TAX RETURNS ARE REVIEWED BY THE BOARD BEFORE MAILING.
FORM 990, PAGE 6, PART VI, LINE 12C	OFFICERS HAVING AN INTEREST IN ANY DECISION RECUSES THEMSELF.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE VIA EXTERNAL MANAGEMENT COMPANY.