BAY MEADOWS COMMUNITY ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BAY MEADOWS COMMUNITY ASSOCIATION (EIN 45-5376702)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-30
IRS object ID
202413049349302241
Schema version
2023v5.0
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)
Return2024-10-30T16:21:07-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

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 Line12701 LOKER AVE W STE 230AddressLine1Txt
CityCARLSBADCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92010ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN455376702EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAY MEADOWS COMMUNITY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAYMBusinessNameControlTxt
Phone8002327517PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line126840 ALISO VIEJO PARKWAY STE 100AddressLine1Txt
CityALISO VIEJOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92656ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMY KNOXPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2024-04-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEREMY NEWMANPreparerPersonNm
PTINP00861547PTIN
Phone8445607300PhoneNum
Preparation2024-10-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJANICE THATCHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line126840 ALISO VIEJO PARKWAY SUITE 10AddressLine1Txt
CityALISO VIEJOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92656ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$390,681GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE PURPOSE OF THE ORGANIZATION IS TO MAINTAIN, REPAIR AND REPLACE THE COMMON AREA PROEPRTY.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$420,133PYProgramServiceRevenueAmt
CY Program Service Revenue$387,968CYProgramServiceRevenueAmt
PY Investment Income$589PYInvestmentIncomeAmt
CY Investment Income$2,713CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$420,722PYTotalRevenueAmt
CY Total Revenue$390,681CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$412,502PYOtherExpensesAmt
CY Other Expenses$537,248CYOtherExpensesAmt
PY Total Expenses$412,502PYTotalExpensesAmt
CY Total Expenses$537,248CYTotalExpensesAmt
PY Revenues Less Expenses$8,220PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$146,567CYRevenuesLessExpensesAmt
Total Assets BOY$342,308TotalAssetsBOYAmt
Total Assets EOY$280,559TotalAssetsEOYAmt
Total Liabilities BOY$282,150TotalLiabilitiesBOYAmt
Total Liabilities EOY$366,968TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$60,158NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$86,409NetAssetsOrFundBalancesEOYAmt
MissionTHE PURPOSE OF THE ORGANIZATION IS TO MAINTAIN, REPAIR AND REPLACE THE COMMON AREA PROPERTY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$394,522ExpenseAmt
Revenue$387,968RevenueAmt
DescTHE PURPOSE OF THE ORGANIZATION IS TO MAINTAIN, REPAIR AND REPLACE THE COMMON AREA PROPERTY.Desc
Total Program Service Expenses$394,522TotalProgramServiceExpensesAmt
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 StmtfalseIndependentAuditFinclStmtInd
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 Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
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 Line1SEABREEZE MANAGEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8002327517PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line126840 ALISO VIEJO PARKWAY STE 100AddressLine1Txt
CityALISO VIEJOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92656ZIPCd
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
PATRICK LAM
DIRECTOR1.00Yes (X)$0$0$0
JANICE THATCHER
PRESIDENT1.00$0$0$0Yes (X)
CLAIRE LUA
VICE PRESIDE1.00$0$0$0Yes (X)
AMY KNOX
TREASURER1.00$0$0$0Yes (X)
EMILY LESK
SECRETARY1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIGHTVIEW LANDSCAPE SERVICES INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1980 JOLLY ROAD SUITE 300AddressLine1Txt
CityBLUE BELLCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19422ZIPCd
FieldValueIRS element (for citing)
ServicesLANDSCAPINGServicesDesc
Compensation$166,381CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERS ASSESSMENTS813990$233,993$233,993
APARTMENT ASSESSMENTS813990$145,464$145,464
OTHER MEMBER INCOME813990$8,511$8,511
FieldValueIRS element (for citing)
Total Program Service Revenue$387,968TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,713TotalRevenueColumnAmt
Exclusion$2,713ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$390,681TotalRevenueColumnAmt
Related Or Exempt Func Income$387,968RelatedOrExemptFuncIncomeAmt
Exclusion$2,713ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$48,672TotalAmt
Management And General$48,672ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,650TotalAmt
Management And General$12,650ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$62,574TotalAmt
Management And General$62,574ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,830TotalAmt
Management And General$18,830ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LANDSCAPING$240,894$240,894
UTILITIES$105,108$105,108
JANITORIAL$40,600$40,600
LIGHTING SERVICE & MAINT.$7,669$7,669

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$251TotalAmt
Program Services$251ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$537,248TotalAmt
Program Services$394,522ProgramServicesAmt
Management And General$142,726ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$85,632BOYAmt
EOY$5,450EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$232,488BOYAmt
EOY$261,838EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$11,665BOYAmt
EOY$2,406EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,573BOYAmt
EOY$10,865EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,950BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$342,308BOYAmt
EOY$280,559EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$11,973BOYAmt
EOY$21,183EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$30,606BOYAmt
EOY$30,771EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$239,571BOYAmt
EOY$315,014EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$282,150BOYAmt
EOY$366,968EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$60,158BOYAmt
EOY-$86,409EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$60,158BOYAmt
EOY-$86,409EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$342,308BOYAmt
EOY$280,559EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$146,567ReconcilationRevenueExpnssAmt
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 (2 entries)

DescDescAmtAmt
CONTRACT LIABILITIES$312,514
DEVELOPER PAYABLE$2,500
FieldValueIRS element (for citing)
Total Liability$315,014TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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 FILING.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST.

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