HARBOR ISLAND COMMUNITY ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: HARBOR ISLAND COMMUNITY ASSOCIATION (EIN 95-6111588)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2026-03-27
IRS object ID: 202610869349301221
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-03-27T17:19:33-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	464435702	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	VANDERPOL AND COMPANY	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	151 KALMUS DR STE M3A	AddressLine1Txt
City	COSTA MESA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	926267934	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	956111588	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HARBOR ISLAND COMMUNITY ASSOC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HARB	BusinessNameControlTxt
Phone	9492618282	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	23792 ROCKFIELD BLVD 100	AddressLine1Txt
City	LAKE FOREST	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92630	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	HEATHER MADDEN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9492618282	PhoneNum
Signature	2026-03-27	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	CATHERINE VANDERPOL CPA	PreparerPersonNm
PTIN	P01424624	PTIN
Phone	7144371025	PhoneNum
Preparation	2026-03-27	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	HEATHER MADDEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	23792 ROCKFIELD BLVD SUITE 100	AddressLine1Txt
City	LAKE FOREST	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92630	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$805,411	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1941	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	MAINTENANCE OF COMMUNITY AREAS	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$653,784	PYProgramServiceRevenueAmt
CY Program Service Revenue	$576,169	CYProgramServiceRevenueAmt
PY Investment Income	$200,460	PYInvestmentIncomeAmt
CY Investment Income	$228,596	CYInvestmentIncomeAmt
PY Other Revenue	$10,000	PYOtherRevenueAmt
CY Other Revenue	$646	CYOtherRevenueAmt
PY Total Revenue	$864,244	PYTotalRevenueAmt
CY Total Revenue	$805,411	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	$668,878	PYOtherExpensesAmt
CY Other Expenses	$640,087	CYOtherExpensesAmt
PY Total Expenses	$668,878	PYTotalExpensesAmt
CY Total Expenses	$640,087	CYTotalExpensesAmt
PY Revenues Less Expenses	$195,366	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$165,324	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,316,226	TotalAssetsBOYAmt
Total Assets EOY	$5,516,040	TotalAssetsEOYAmt
Total Liabilities BOY	$4,261,967	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,143,969	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,054,259	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,372,071	NetAssetsOrFundBalancesEOYAmt
Mission	MAINTENANCE OF COMMUNITY AREAS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$584,154	ExpenseAmt
Revenue	$576,169	RevenueAmt
Desc	THE ASSOCIATION PROVIDES MANAGEMENT AND MAINTENANCE IN ORDER TO PRESERVE AND ENHANCE THE COMMUNITY.	Desc
Total Program Service Expenses	$584,154	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	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	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	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	false	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	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	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

Field	Value	IRS element (for citing)
Person	TOTAL PROPERTY MANAGEMENT	PersonNm
Phone	9492618282	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	23792 ROCKFIELD BLVD 100	AddressLine1Txt
City	LAKE FOREST	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92630	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MICHAEL HAYDE
TREASURER	3.00	Yes (X)	$0	$0	$0
TODD JOHNSON
VICE PRESIDE	3.00	Yes (X)	$0	$0	$0
MARY LYONS
SECRETARY	3.00	Yes (X)	$0	$0	$0
HEATHER MADDEN
PRESIDENT	3.00	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 (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ALLIED UNIVERSAL SECURITY SERVICES
PO BOX 31001-2374	PASADENA	CA	91110	SECURITY	$414,071
CAA PLANNING INC
30900 RANCHO VIEJO RD STE 285	SAN JUAN CAPISTRANO	CA	92675	CONSULTING	$108,546

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBER ASSESSMENTS	Desc
Total Revenue Column	$576,169	TotalRevenueColumnAmt
Related Or Exempt Func Income	$576,169	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$576,169	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$228,596	TotalRevenueColumnAmt
Exclusion	$228,596	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER MEMBER INCOME	Desc
Total Revenue Column	$646	TotalRevenueColumnAmt
Related Or Exempt Func Income	$646	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$646	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$805,411	TotalRevenueColumnAmt
Related Or Exempt Func Income	$576,815	RelatedOrExemptFuncIncomeAmt
Exclusion	$228,596	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$21,726	TotalAmt
Management And General	$21,726	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$328	TotalAmt
Management And General	$328	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,605	TotalAmt
Management And General	$3,605	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,462	TotalAmt
Management And General	$3,462	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$24,791	TotalAmt
Management And General	$24,791	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PATROL SERVICE & RELATED	$416,014	$416,014
BRIDGE REPAIRS	$127,117	$127,117
FENCE REPAIRS	$8,600	$8,600
GATE REPAIRS	$8,566	$8,566

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,878	TotalAmt
Program Services	$23,857	ProgramServicesAmt
Management And General	$2,021	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$640,087	TotalAmt
Program Services	$584,154	ProgramServicesAmt
Management And General	$55,933	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$80,238	BOYAmt
EOY	$189,504	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,221,674	BOYAmt
EOY	$5,315,515	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,252	BOYAmt
EOY	$10,816	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,062	BOYAmt
EOY	$205	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,316,226	BOYAmt
EOY	$5,516,040	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$85,200	BOYAmt
EOY	$42,677	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,123,784	BOYAmt
EOY	$4,047,551	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$52,983	BOYAmt
EOY	$53,741	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,261,967	BOYAmt
EOY	$4,143,969	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	-$301,652	BOYAmt
EOY	-$364,019	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,355,911	BOYAmt
EOY	$1,736,090	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,054,259	BOYAmt
EOY	$1,372,071	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,316,226	BOYAmt
EOY	$5,516,040	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$165,324	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$152,488	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
REFUNDABLE DEPOSITS	$50,000
STATE TAX PAYABLE	$3,741

Field	Value	IRS element (for citing)
Total Liability	$53,741	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$805,411	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$805,411	RevenueSubtotalAmt
Total Revenue Per Form990	$805,411	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$640,087	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$640,087	ExpensesSubtotalAmt
Total Expenses Per Form990	$640,087	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3	YES - TOTAL PROPERTY MANAGEMENT, INC. 23792 ROCKFIELD BLVD., SUITE 100, LAKE FOREST, CALIFORNIA 92630
FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7A	YES
FORM 990, PAGE 6, PART VI, LINE 11B	AN INDEPENDENT CPA PREPARES THE TAX RETURNS BASED UPON FINANCIAL STATEMENTS THAT WERE APPROVED BY THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 19	THEY ARE AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9	EXEMPT MEMBERSHIP ADJ. 152,488