LAKE MISSION VIEJO ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LAKE MISSION VIEJO ASSOCIATION (EIN 95-3132940)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-07-10
- IRS object ID
- 201931919349301033
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-07-10T17:23:35-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 471076451 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INVISIBLE ACCOUNTING SOLUTIONS AAC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23072 LAKE CENTER DR STE 210 | AddressLine1Txt |
| City | LAKE FOREST | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92630 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953132940 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKE MISSION VIEJO ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAKE | BusinessNameControlTxt |
| Phone | 9497701313 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22555 OLYMPIAD ROAD | AddressLine1Txt |
| City | MISSION VIEJO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92692 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BILL ERNISSE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9497701313 | PhoneNum |
| Signature | 2019-04-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ARDAVAN KEYHAN CPA | PreparerPersonNm |
| PTIN | P00233585 | PTIN |
| Phone | 9496541400 | PhoneNum |
| Preparation | 2019-07-10 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 167.68.16.49 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-07-10 | IPDt |
| IP Tm | 17:23:35 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | CCCA9011C19B24D830D07A6325CD33DBF1792E80 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 7F8DA1CA24E96FDB236727D7A786CEDCD9823B05 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DALE TARKINGTON | PrincipalOfficerNm |
| Gross Receipts | $7,788,155 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.LAKEMISSIONVIEJO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or 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 | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 205 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,689,549 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,656,333 | CYProgramServiceRevenueAmt |
| PY Investment Income | $75,140 | PYInvestmentIncomeAmt |
| CY Investment Income | $131,822 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $7,764,689 | PYTotalRevenueAmt |
| CY Total Revenue | $7,788,155 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,683,249 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,480,417 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,233,761 | PYOtherExpensesAmt |
| CY Other Expenses | $3,728,379 | CYOtherExpensesAmt |
| PY Total Expenses | $7,917,010 | PYTotalExpensesAmt |
| CY Total Expenses | $7,208,796 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$152,321 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $579,359 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,172,291 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,673,911 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,352,179 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,274,440 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,820,112 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,399,471 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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 | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,881,788 | ExpenseAmt |
| Revenue | $7,656,333 | RevenueAmt |
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $6,881,788 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $7,656,333 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,881,788 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 205 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BOARD OF DIRECTORS | PersonNm |
| Phone | 9497701313 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22555 OLYMPIAD ROAD | AddressLine1Txt |
| City | MISSION VIEJO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92691 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DALE TARKINGTON | |||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DIANE HUFSTEDLER | |||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BILL ERNISSE | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FRED MELLENBRUCH | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOE BOLICH | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN FRABOTTA | |||||||
| GENERAL MANA | 40.00 | $152,527 | $0 | $31,982 | Yes (X) | ||
| KEVIN IVERSON | |||||||
| CONTROLLER | 40.00 | $106,322 | $0 | $29,640 | Yes (X) | ||
| JANICE CHANDLER | |||||||
| HUMAN RESOUR | 40.00 | $100,758 | $0 | $15,863 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $359,607 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $77,485 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Business Name Line2ContractorName/BusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|
| PARK WEST LANDSCAPE MANAGEMENT | |||||||
| 22421 GOLBERTO | SUITE A | RANCHO SANTA MARGARITA | CA | 92688 | LANDSCAPING | $557,866 | |
| THE PM GROUP | |||||||
| 21088 BAKE PARKWAY | SUITE 100 | LAKE FOREST | CA | 92630 | PRINTING | $183,255 | |
| RK DIVERSIFIED ENTERTAINMENT INC | |||||||
| 112 NORTH HARVARD AVENUE | SUITE 244 | CLAIRMONT | CA | 91711 | ENTERTAINMENT | $145,640 | |
| SECURITAS SECURITY SERVICES | |||||||
| FILE 57220 | LOS ANGELES | CA | 90074 | SECURITY | $104,738 | ||
| ASYST DATA GROUP | |||||||
| 3188 AIRWAY AVENUE | SUITE G | COSTA MESA | CA | 92626 | SOFTWARE | $100,675 | 3188 AIRWAY AVENUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEMBERSHIP DUES AND FEES | $6,147,784 | $6,147,784 |
| VARIOUS OTHER | $656,613 | $656,613 |
| BOAT RENTAL AND STORAGE | $445,821 | $445,821 |
| RECREATION AND SALES | $430,115 | $430,115 |
| UNCOLLECTIBLE DUES AND FEES | -$24,000 | -$24,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,656,333 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $131,822 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $131,822 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,788,155 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,788,155 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,480,417 | TotalAmt |
| Program Services | $3,480,417 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MAINTENANCE AND REPAIRS | $961,413 | $961,413 |
| CONCERTS/SPECIAL EVENTS | $699,110 | $699,110 |
| LAKE REFILL/QUALITY MGMNT | $668,142 | $668,142 |
| CONSULTING SERVICES | $363,830 | $363,830 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,035,884 | TotalAmt |
| Program Services | $708,876 | ProgramServicesAmt |
| Management And General | $327,008 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,208,796 | TotalAmt |
| Program Services | $6,881,788 | ProgramServicesAmt |
| Management And General | $327,008 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,855,572 | BOYAmt |
| EOY | $2,807,804 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,927,383 | BOYAmt |
| EOY | $6,469,476 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,728 | BOYAmt |
| EOY | $90,105 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $264,608 | BOYAmt |
| EOY | $306,526 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,172,291 | BOYAmt |
| EOY | $9,673,911 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $752,502 | BOYAmt |
| EOY | $516,593 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,595,072 | BOYAmt |
| EOY | $1,751,272 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,605 | BOYAmt |
| EOY | $6,575 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,352,179 | BOYAmt |
| EOY | $2,274,440 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,868 | BOYAmt |
| EOY | $289,146 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,599,244 | BOYAmt |
| EOY | $7,110,325 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,820,112 | BOYAmt |
| EOY | $7,399,471 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,172,291 | BOYAmt |
| EOY | $9,673,911 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $579,359 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEPOSITS & OTHER CURRENT LIABILITIES | Desc |
| Amt | $6,575 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,575 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $7,812,155 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $24,000 | OtherRevenueAmt |
| Revenue Not Reported | $24,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,788,155 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,788,155 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,232,796 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $24,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $24,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,208,796 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $7,208,796 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN FRABOTTA | PersonNm |
| Title | GENERAL MANAGER | TitleTxt |
| Base Compensation Filing Org | $145,323 | BaseCompensationFilingOrgAmt |
| Bonus Filing Organization | $7,204 | BonusFilingOrganizationAmount |
| Deferred Compensation Flng Org | $31,982 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $184,509 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 0 327,008 0 PROFESSIONAL SERVICES 211,453 0 0 INSURANCE 201,013 0 0 UTILITIES 177,510 0 0 FISH STOCKING 118,900 0 0 TOTAL 708,876 327,008 0 |
| FORM 990, PART XI, LINE 9 | UNCOLLECTIBLE DUES AND FEES 24,000 UNCOLLECTIBLE DUES AND FEES -24,000 |
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