2023-08-08T19:17:55-04:00 2022-12-31 471076451 INVISIBLE ACCOUNTING SOLUTIONS AAC 200 SPECTRUM CENTER DRIVE SUITE 30 IRVINE CA 92618 990 2022-01-01 953132940 LAKE MISSION VIEJO ASSOCIATION LAKE 9497701313 22555 OLYMPIAD ROAD MISSION VIEJO CA 92692 BILL MOORHEAD TREASURER 9497701313 2023-06-20 true BILL MOORHEAD 999009999 true ARDAVAN KEYHAN CPA P00233585 9496541400 2023-07-10 2022 2023-04-26 12:10:37Z JOE BOLICH 9020797 false X WWW.LAKEMISSIONVIEJO.ORG X 1976 CA THE ASSOCIATION IS A SOCIAL WELFARE ORGANIZATION EXEMPT UNDER IRC 501(C)(4). NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION PROVIDES COMMUNITY SERVICES AND FACILITIES TO THE RESIDENTS OF THE CITY AND COMMUNITY OF MISSION VIEJO. THE CURRENT POPULATION OF THE CITY IS APPROXIMATELY 95,000. THE ASSOCIATION OWNS AND OPERATES LAKE FACILITIES WHICH INCLUDE APPROXIMATELY 124 SURFACE ACRES OF WATER AND 50 ACRES OF LAND, INCLUDING GREENBELTS, SLOPES, BEACH AREAS, PICNIC AREAS, PARKING FACILITIES, BOAT STORAGE FACILITIES, A DOCK AND A DAM. IN ADDITION TO SCENIC ENJOYMENT, THE LAKE IS USED FOR SWIMMING, FISHING, AND BOATING: RENTAL BOATS ARE AVAILABLE. THE BEACHES HAVE BEEN DESIGNED FOR A BROAD RANGE OF COMMUNITY ENJOYMENT AND INCLUDE LARGE SAND AREAS, VOLLEYBALL COURTS, LIFEGUARD STATIONS AND BUOYED SWIMMING AREAS WITH FLOATING RAFTS. THE PICNIC AREAS OVERLOOKING THE SAND BEACHES INCLUDETABLES, HORSESHOE PITS, BARBECUES AND OPEN PLAY AREAS. THE ASSOCIATION MAINTAINS NUMEROUS BEACHES AT VARIOUS 5 5 185 0 0 7889361 8934408 83821 86389 0 7973182 9020797 0 0 3686070 4001772 0 0 4230264 4288992 7916334 8290764 56848 730033 11099981 12097792 2419649 2687427 8680332 9410365 X THE ASSOCIATION IS A SOCIAL WELFARE ORGANIZATION EXEMPT UNDER IRC 501(C)(4). NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION PROVIDES COMMUNITY SERVICES AND FACILITIES TO THE RESIDENTS OF THE CITY AND COMMUNITY OF MISSION VIEJO. THE CURRENT POPULATION OF THE CITY IS APPROXIMATELY 95,000. THE ASSOCIATION OWNS AND OPERATES LAKE FACILITIES WHICH INCLUDE APPROXIMATELY 124 SURFACE ACRES OF WATER AND 50 ACRES OF LAND, INCLUDING GREENBELTS, SLOPES, BEACH AREAS, PICNIC AREAS, PARKING FACILITIES, BOAT STORAGE FACILITIES, A DOCK AND A DAM. IN ADDITION TO SCENIC ENJOYMENT, THE LAKE IS USED FOR SWIMMING, FISHING, AND BOATING: RENTAL BOATS ARE AVAILABLE. THE BEACHES HAVE BEEN DESIGNED FOR A BROAD RANGE OF COMMUNITY ENJOYMENT AND INCLUDE LARGE SAND AREAS, VOLLEYBALL COURTS, LIFEGUARD STATIONS AND BUOYED SWIMMING AREAS WITH FLOATING RAFTS. THE PICNIC AREAS OVERLOOKING THE SAND BEACHES INCLUDETABLES, HORSESHOE PITS, BARBECUES AND OPEN PLAY AREAS. THE ASSOCIATION MAINTAINS NUMEROUS BEACHES AT VARIOUS false false THE ASSOCIATION PROVIDES COMMUNITY SERVICES AND FACILITIES TO THE RESIDENTS OF THE CITY AND COMMUNITY OF MISSION VIEJO. THE ASSOCIATION OWNS AND OPERATES LAKE FACILITIES WHICH INCLUDE APPROXIMATELY 124 SURFACE ACRES OF WATER AND 50 ACRES OF LAND, INCLUDING GREENBELTS, SLOPES, BEACH AREAS, PICNIC AREAS, PARKING FACILITIES, BOAT STORAGE FACILITIES, A DOCK AND A DAM. THE PICNIC AREAS OVERLOOKING THE SAND BEACHES INCLUDE TABLES, HORSESHOE PITS, BARBECUES AND OPEN PLAY AREAS. THE ASSOCIATION MAINTAINS NUMEROUS BEACHES AT VARIOUS VISTAS OF THE LAKE FOR PUBLIC ENJOYMENT. THE ASSOCIATION SPONSORS A WIDE VARIETY OF COMMUNITY ACTIVITIES INCLUDING SUMMER CONCERTS SERIES ENJOYED BY HUNDREDS OF ATTENDANTS, SUMMER MOVIES WHICH HAVE BEEN ATTENDED BY AS MANY AS 4,000 COMMUNITY MEMBERS AND GUESTS, A WINTER BOAT PARADE, AND VARIOUS AFTERNOON ACTIVITIES. 7928517 8934408 THE ASSOCIATION PROVIDES COMMUNITY SERVICES AND FACILITIES TO THE RESIDENTS OF THE CITY AND COMMUNITY OF MISSION VIEJO. THE ASSOCIATION OWNS AND OPERATES LAKE FACILITIES WHICH INCLUDE APPROXIMATELY 124 SURFACE ACRES OF WATER AND 50 ACRES OF LAND, INCLUDING GREENBELTS, SLOPES, BEACH AREAS, PICNIC AREAS, PARKING FACILITIES, BOAT STORAGE FACILITIES, A DOCK AND A DAM. THE PICNIC AREAS OVERLOOKING THE SAND BEACHES INCLUDE TABLES, HORSESHOE PITS, BARBECUES AND OPEN PLAY AREAS. THE ASSOCIATION MAINTAINS NUMEROUS BEACHES AT VARIOUS VISTAS OF THE LAKE FOR PUBLIC ENJOYMENT. THE ASSOCIATION SPONSORS A WIDE VARIETY OF COMMUNITY ACTIVITIES INCLUDING SUMMER CONCERTS SERIES ENJOYED BY HUNDREDS OF ATTENDANTS, SUMMER MOVIES WHICH HAVE BEEN ATTENDED BY AS MANY AS 4,000 COMMUNITY MEMBERS AND GUESTS, A WINTER BOAT PARADE, AND VARIOUS AFTERNOON ACTIVITIES. 7928517 8934408 7928517 false false false false false false false false false false false false false false false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false true 25 0 true 185 true false false false false false false false false X 5 5 false false false false false false false true true false false false true true true true true false false false X BOARD OF DIRECTORS 9497701313 22555 OLYMPIAD ROAD MISSION VIEJO CA 92691 X JOE BOLICH PRESIDENT 3.00 X X 0 0 0 DALE TARKINGTON VICE PRESIDE 3.00 X X 0 0 0 DIANE HUFSTEDLER VICE PRESIDE 3.00 X X 0 0 0 BILL MOORHEAD TREASURER 3.00 X X 0 0 0 FRED MELLENBRUCH SECRETARY 3.00 X X 0 0 0 DEBBIE RUESCH DIRECTOR 3.00 X 0 0 0 ANDREW COMEAU GENERAL MANA 40.00 X 160903 0 21108 BRYANT WATILO OPERATIONS 40.00 X 105579 0 31685 SHAWN WARD CONTROLLER 40.00 X 122429 0 39016 388911 91809 3 false true false PARK WEST LANDSCAPE MANAGEMENT 22421 GOLBERTO SUITE A RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 362286 RK DIVERSIFIED ENTERTAINMENT INC 112 NORTH HARVARD AVENUE SUITE 244 CLAIRMONT CA 91711 ENTERTAINMENT 237612 THE PRINTERY INC 1762 KAISER AVE IRVINE CA 92614 PRINTING 159086 SECURITAS SECURITY SERVICES FILE 57220 LOS ANGELES CA 90074 SECURITY 111912 4 MEMBERSHIP DUES AND FEES 7536255 7536255 VARIOUS OTHER 577559 577559 BOAT RENTAL AND STORAGE 423027 423027 RECREATION AND SALES 421567 421567 UNCOLLECTIBLE DUES AND FEES -24000 -24000 8934408 86389 86389 9020797 9020797 X 4001772 4001772 LAKE REFILL/QUALITY MGMNT 1051780 1051780 MAINTENANCE AND REPAIRS 1018261 1018261 CONCERTS/SPECIAL EVENTS 730752 730752 CONSULTING SERVICES 409379 409379 1078820 716573 362247 8290764 7928517 362247 0 1967173 2880121 8699000 8927000 57509 56613 376299 234058 11099981 12097792 339186 633885 2080463 2053542 2419649 2687427 X -30485 8680332 9440850 8680332 9410365 11099981 12097792 X 730033 X false true true false 9044797 24000 24000 9020797 9020797 8314764 24000 24000 8290764 8290764 SCHEDULE D, PAGE 4, PART XI, LINE 2D UNCOLLECTIBLE DUES AND FEES 24,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D UNCOLLECTIBLE DUES AND FEES 24,000 false false false false false false false false false ANDREW COMEAU GENERAL MANAGER 154153 6750 21108 182011 SHAWN WARD CONTROLLER 117929 4500 39016 161445 FORM 990 - ORGANIZATION'S MISSION THE ASSOCIATION IS A SOCIAL WELFARE ORGANIZATION EXEMPT UNDER IRC 501(C)(4). NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION PROVIDES COMMUNITY SERVICES AND FACILITIES TO THE RESIDENTS OF THE CITY AND COMMUNITY OF MISSION VIEJO. THE CURRENT POPULATION OF THE CITY IS APPROXIMATELY 95,000. THE ASSOCIATION OWNS AND OPERATES LAKE FACILITIES WHICH INCLUDE APPROXIMATELY 124 SURFACE ACRES OF WATER AND 50 ACRES OF LAND, INCLUDING GREENBELTS, SLOPES, BEACH AREAS, PICNIC AREAS, PARKING FACILITIES, BOAT STORAGE FACILITIES, A DOCK AND A DAM. IN ADDITION TO SCENIC ENJOYMENT, THE LAKE IS USED FOR SWIMMING, FISHING, AND BOATING: RENTAL BOATS ARE AVAILABLE. THE BEACHES HAVE BEEN DESIGNED FOR A BROAD RANGE OF COMMUNITY ENJOYMENT AND INCLUDE LARGE SAND AREAS, VOLLEYBALL COURTS, LIFEGUARD STATIONS AND BUOYED SWIMMING AREAS WITH FLOATING RAFTS. THE PICNIC AREAS OVERLOOKING THE SAND BEACHES INCLUDETABLES, HORSESHOE PITS, BARBECUES AND OPEN PLAY AREAS. THE ASSOCIATION MAINTAINS NUMEROUS BEACHES AT VARIOUS VISTAS OF THE LAKE FOR PUBLIC ENJOYMENT. THE ASSOCIATION SPONSORS A WIDE VARIETY OF COMMUNITY ACTIVITIES INCLUDING SUMMER CONCERTS SERIES ENJOYED BY HUNDREDS OF ATTENDANTS, SUMMER MOVIES WHICH HAVE BEEN ATTENDED BY AS MANY AS 4,000 COMMUNITY MEMBERS AND GUESTS, A WINTER BOAT PARADE, AND VARIOUS AFTERNOON ACTIVITIES. FORM 990, PAGE 2, PART III, LINE 4D THE ASSOCIATION PROVIDES COMMUNITY SERVICES AND FACILITIES TO THE RESIDENTS OF THE CITY AND COMMUNITY OF MISSION VIEJO. THE ASSOCIATION OWNS AND OPERATES LAKE FACILITIES WHICH INCLUDE APPROXIMATELY 124 SURFACE ACRES OF WATER AND 50 ACRES OF LAND, INCLUDING GREENBELTS, SLOPES, BEACH AREAS, PICNIC AREAS, PARKING FACILITIES, BOAT STORAGE FACILITIES, A DOCK AND A DAM. THE PICNIC AREAS OVERLOOKING THE SAND BEACHES INCLUDE TABLES, HORSESHOE PITS, BARBECUES AND OPEN PLAY AREAS. THE ASSOCIATION MAINTAINS NUMEROUS BEACHES AT VARIOUS VISTAS OF THE LAKE FOR PUBLIC ENJOYMENT. THE ASSOCIATION SPONSORS A WIDE VARIETY OF COMMUNITY ACTIVITIES INCLUDING SUMMER CONCERTS SERIES ENJOYED BY HUNDREDS OF ATTENDANTS, SUMMER MOVIES WHICH HAVE BEEN ATTENDED BY AS MANY AS 4,000 COMMUNITY MEMBERS AND GUESTS, A WINTER BOAT PARADE, AND VARIOUS AFTERNOON ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE ACCOUNTING CONSULTANT,ADMINISTRATIVE MANAGER AND THE GENERAL MANAGER REVIEW THE FORM 990 AFTER PREPARATION BY THE CPA CONSULTANT BASED ON THE INFORMATION FROM THE ANNUAL AUDIT. UPON COMPLETION OF REVIEW MANAGEMENT PRESENTS THE FORM 990 TO THE BOARD OF DIRECTORS FOR SIGNATURES. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS ATTENDS AN ANNUAL ORIENTATION MEETING DURING WHICH THE BOARD MEMBERS ARE GIVEN A BRIEF PRESENTATION ON THEIR DUTIES AND RESPONSIBILITIES. DURING THIS MEETING THE CONFLICT OF INTEREST POLICY WITH THE BOARD MEMBERS IS REVIEWED AND ANY POSSIBLE CONFLICTS ARE REVIEWED AND ACTED UPON. FORM 990, PAGE 6, PART VI, LINE 19 MEMBERS RECEIVE GOVERNING DOCUMENTS OF THE CORPORATION WHEN THEY PURCHASE A HOME IN THE COMMUNITY. THIS INCLUDES THE CC&R'S, BYLAWS & ARTICLES, RULES AND REGULATIONS ALSO KNOWN AS THE ASSOCIATION POLICIES, THE MOST CURRENT BUDGET AND FINANCIAL STATEMENT WHICH INCLUDES THE AUDIT. ADDITIONALLY, ANY REVISION TO EXISTING POLICIES REQUIRE A THIRTY DAY REVIEW BY THE MEMBERSHIP ALLOWING TIME FOR THE MEMBERSHIP TO PROVIDE INPUT. THE BOARD OF DIRECTORS REVIEWS ALL COMMENTS RECEIVED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING FOLLOWING THE COMPLETION OF THE THIRTY DAY REVIEW PERIOD REQUIRED BY CALIFORNIA CIVIL CODE. THE BOARD OF DIRECTORS THEN FORMALLY ADOPTS THE REVISIONS TO THE POLICIES AT THE NEXT REGULARLY SCHEDULED BOARD MEETING.UPON APPROVAL OF THESE REVISIONS THE UPDATED POLICIES ARE THEN SENT TO ALL HOMEOWNERS. UPDATED FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE MEMBERSHIP ANNUALLY THROUGH THE ASSOCIATION NEWSLETTER (NOTICIA DEL LAGO) VIA THE U.S. MAIL. FORM 990, PART IX, LINE 24E GENERAL & ADMINISTRATIVE 0 362,247 0 INSURANCE 351,649 0 0 UTILITIES 214,619 0 0 PROFESSIONAL SERVICES 150,079 0 0 FISH STOCKING 226 0 0 TOTAL 716,573 362,247 0 FORM 990, PART XI, LINE 9 UNCOLLECTIBLE DUES AND FEES 24,000 UNCOLLECTIBLE DUES AND FEES -24,000