2019-08-26T11:18:01-05:00 2018-12-31 330382278 INOUYE SHIVELY & KLATT CPA'S LLC 23041 AVENIDA DE LA CARLOTA 310 LAGUNA HILLS CA 92653 990 2018-01-01 330440447 FOOTHILL RANCH MAINTENANCE CORPORATION FOOT 9494486000 C/O FIRSTSER-15241 LAGUNA CYN RD IRVINE CA 92618 LOUISE ROBERTSON TREASURER 9494486000 2019-08-06 1 DOUGLAS E SHIVELY CPA P00012603 9495866640 2019-08-06 98.189.7.117 2019-08-06 13:19:09 PD P 75BE401D56C22D8A135B02D0E0A1781AD92DE1DF F4A25775BC724E963B55648AFF6DF763571EB8DF 2018 2019-02-21 02:37:17Z CARLA DEFRAINE C/O FIRSTSER-15241 LAGUNA CYN RD IRVINE CA 92618 2447449 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 12 0 0 2344440 2344440 43571 23286 46375 72048 0 0 2434386 2439774 0 0 0 0 0 0 0 0 0 2746642 3335493 2746642 3335493 -312256 -895719 5699937 4852677 200194 248653 5499743 4604024 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 3027140 95334 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. 3027140 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 10 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 1 1 1 0 0 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 MORCO CONSTRUCTION SERVICES GROUP INC 16252 CONSTRUCTION CIR E STE A IRVINE CA 92696 CONTRACTOR 1044179 O'CONNELL LANDSCAPE 23091 ARROYO VISTA RANCHO SANTA MARG CA 92688 LANDSCAPING 838673 FIRSTSERVICE RESIDENTIAL 15241 LAGUNA CANYON ROAD IRVINE CA 92618 MANAGEMENT COMPANY 316559 CARASSO CONSTRUCTION SERVICES INC 20523 CRESENT BAY DR LAKE FOREST CA 92630 CONTRACTOR 249395 4 2344440 2344440 23286 23286 23286 72048 72048 7675 7675 0 0 2439774 95334 0 0 X LANDSCAPE SERVICES 899626 899626 WALLS/FENCING 802668 802668 PAINTING 522119 522119 WATER 241054 241054 870026 561673 308353 3335493 3027140 308353 0 686505 735003 4010041 3150148 35717 31017 11884 13183 1153055 229729 955790 923326 5699937 4852677 117967 164254 77064 82444 5163 1955 200194 248653 X -174816 -352558 955790 923326 4718769 4033256 5499743 4604024 5699937 4852677 -895719 0 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 229729 512926 923326 INCOME TAX PAYABLE 1955 1955 2447449 7675 7675 2439774 0 2439774 3343168 7675 7675 3335493 0 3335493 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 PURSUANT TO 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 THEM 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 12C THE BOARD OF DIRECTORS WILL INCLUDE ANY NOTED CONFLICT OF INTEREST IN THE MEETING MINUTES. ANY BOARD MEMBER WHO HAS A PARTICULAR INTEREST IN THE SUBJECT MATTER BEING DEBATED AND VOTED ON WILL RECUSE THEMSELVES FROM THE DISCUSSION AND ACTION BEING TAKEN. THIS IS ALWAYS DESCRIBED IN DETAIL INCLUDING THE NATURE OF THE RELATIONSHIP. 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 MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 199,200. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199,200. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 105,998. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 105,998. POOL/SPA SERVICES: PROGRAM SERVICE EXPENSES 102,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,429. LEGAL AND COLLECTION: PROGRAM SERVICE EXPENSES 71,189. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,189. ELECTRICITY: PROGRAM SERVICE EXPENSES 65,859. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,859. GENERAL MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 53,527. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,527. SECURITY/PATROL SERVICES: PROGRAM SERVICE EXPENSES 42,434. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,434. SLOPES: PROGRAM SERVICE EXPENSES 36,065. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,065. DEPRECIATION: PROGRAM SERVICE EXPENSES 32,464. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,464. PEST CONTROL: PROGRAM SERVICE EXPENSES 31,611. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,611. INSURANCE: PROGRAM SERVICE EXPENSES 30,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,343. JANITORIAL SERVICES: PROGRAM SERVICE EXPENSES 27,147. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,147. GAS: PROGRAM SERVICE EXPENSES 21,793. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,793. MAILBOXES: PROGRAM SERVICE EXPENSES 20,329. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,329. COMMUNITY ROOM & POOL: PROGRAM SERVICE EXPENSES 17,967. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,967. FOUNTAIN/MONUMENTS: PROGRAM SERVICE EXPENSES 6,981. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,981. INCOME TAXES: PROGRAM SERVICE EXPENSES 5,985. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,985. AUDIT/TAX PREPARATION/RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,155. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,155. TELEPHONE/CABLE TV: PROGRAM SERVICE EXPENSES 2,609. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,609. LIGHTING: PROGRAM SERVICE EXPENSES 616. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 616. LESS: RENTAL EXPENSE ALLOCATION: PROGRAM SERVICE EXPENSES -7,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -7,675. 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.