2022-09-22T15:41:03-05:00 2021-12-31 330382278 INOUYE SHIVELY KLATT & MCCORVEY CPA'S 23282 MILL CREEK DRIVE SUITE 200 LAGUNA HILLS CA 92653 990 2021-01-01 330279771 MARINA HILLS PLANNED COMMUNITY ASSOCIATION - C/O OPTIMUM MARI 7145089070 230 COMMERCE 250 IRVINE CA 92602 JEFF TAYLOR TREASURER 7145089070 2022-08-30 1 JEFF TAYLOR 999009999 BARTON E MCCORVEY CPA P01700192 9495866640 2022-08-30 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z X LORETTA PIERCE 230 COMMERCE 250 IRVINE CA 92602 2776839 0 X N/A X 1986 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 6 1261 0 2860680 2690683 0 42274 72999 33197 40469 1261 2974148 2767415 0 0 0 0 0 0 0 0 0 2763827 2914544 2763827 2914544 210321 -147129 4137168 4219321 265726 3515173 3871442 704148 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 2714160 75471 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. 2714160 0 0 0 1 0 0 0 0 0 0 0 0 0 0 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 6 0 1 0 1 1 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 0 0 0 1 1 0 X OPTIMUM PROFESSIONAL PROPERTY MANAGEMENT 7145089070 230 COMMERCE STE 250 IRVINE CA 92602 X LORETTA PIERCE PRESIDENT 5.00 X X 0 0 0 CHUCK JOHNSTON VICE PRESIDENT 5.00 X X 0 0 0 TOM SZQAJKOS SECRETARY 5.00 X X 0 0 0 JEFF TAYLOR TREASURER 5.00 X X 0 0 0 PAT KASSIM MEMBER-AT-LARGE 5.00 X 0 0 0 0 0 0 0 0 0 0 VILLA PARK SERVICES INC 739-B W KATELLA AVE ORANGE CA 92867 LANDSCAPING 260782 1 2690683 2690683 42274 42274 42274 33197 33197 9424 9424 0 0 NEWSLETTER - ADVERTISI 541800 1261 1261 1261 2767415 75471 1261 0 X 129868 129868 89335 89335 4950 4950 68466 68466 36935 36935 LANDSCAPE SERVICES 1051449 1051449 FENCING/WALLS/GATES 450355 450355 WATER 255116 255116 ELECTRICITY 128950 128950 699120 633554 65566 2914544 2714160 200384 0 68771 754069 4024997 3411563 22704 19258 20696 34431 4137168 4219321 173201 236044 58675 3246574 33850 32555 265726 3515173 X 851277 704148 0 0 3020165 0 3871442 704148 4137168 4219321 X -147129 -138 -3020027 X X 0 1 X 1 0 1 1 0 FORM 990 SCHEDULE C THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. 0 33850 2305 3600 32555 1 X 0 2776839 9424 9424 2767415 0 2767415 2924106 138 9424 9562 2914544 0 2914544 PART IV, LINE 2B: IMPROVEMENTS AND ALTERATIONS WHICH ALTER THE EXTERIOR APPEARANCE OF A RESIDENCE MUST FIRST BE APPROVED BY THE ASSOCIATION'S ARCHITECTURAL REVIEW COMMITTEE. A REFUNDABLE LANDSCAPE DEPOSIT MAY BE ASSESSED IN SUCH CIRCUMSTANCES, AND IS LATER REFUNDED SUBJECT TO AN ARCHITERUAL REVIEW AND UPON APPROVAL BY THE ARCHITECTURAL COMMITTEE. THE ASSOCIATION ALSO COLLECTS REFUNDABLE DEPOSITS FROM RESIDENTS WHO WISH TO MAKE RESERVATIONS TO USE THE COMMUNITY'S CLUBHOUSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CLUBHOUSE RENTAL NETTING TO ZERO ON PART VIII LINE 6 FORM 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: CLUBHOUSE 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 AS PER 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 THEN 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 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 SECURITY/PATROL SERVICES: PROGRAM SERVICE EXPENSES 128,829. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 128,829. GENERAL MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 127,970. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 127,970. POOL/SPA SERVICES: PROGRAM SERVICE EXPENSES 92,047. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,047. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 65,566. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,566. JANITORIAL SERVICES: PROGRAM SERVICE EXPENSES 64,038. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,038. PAINTING: PROGRAM SERVICE EXPENSES 58,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,846. GAS: PROGRAM SERVICE EXPENSES 43,972. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,972. PEST CONTROL: PROGRAM SERVICE EXPENSES 40,191. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,191. CLUBHOUSE: PROGRAM SERVICE EXPENSES 25,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,158. MAILBOXES/SIGNS: PROGRAM SERVICE EXPENSES 21,661. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,661. TELEPHONE: PROGRAM SERVICE EXPENSES 20,448. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,448. PROVISION FOR DOUBTFUL ACCOUNTS: PROGRAM SERVICE EXPENSES 8,537. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,537. LIGHTING: PROGRAM SERVICE EXPENSES 3,687. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,687. INCOME TAXES: PROGRAM SERVICE EXPENSES 2,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,966. REFUSE: PROGRAM SERVICE EXPENSES 2,930. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,930. FITNESS FACILITIES: PROGRAM SERVICE EXPENSES 1,628. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,628. NEWSLETTER: PROGRAM SERVICE EXPENSES 70. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70. LESS: CLUBHOUSE RENTAL EXPENSE ALLOCATION: PROGRAM SERVICE EXPENSES -9,424. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -9,424. FORM 990, PART XI, LINE 9: ALLOCATION FROM RESERVES TO LIABILITY IN COMPLIANCE WITH ASC 606 -3,020,027. 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.