2019-07-10T17:23:35-05:00 2018-12-31 471076451 INVISIBLE ACCOUNTING SOLUTIONS AAC 23072 LAKE CENTER DR STE 210 LAKE FOREST CA 92630 990 2018-01-01 953132940 LAKE MISSION VIEJO ASSOCIATION LAKE 9497701313 22555 OLYMPIAD ROAD MISSION VIEJO CA 92692 BILL ERNISSE TREASURER 9497701313 2019-04-26 true ARDAVAN KEYHAN CPA P00233585 9496541400 2019-07-10 167.68.16.49 2019-07-10 17:23:35 CD P CCCA9011C19B24D830D07A6325CD33DBF1792E80 7F8DA1CA24E96FDB236727D7A786CEDCD9823B05 2018 2019-02-21 02:37:17Z DALE TARKINGTON 7788155 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 5 205 0 0 7689549 7656333 75140 131822 0 7764689 7788155 0 0 3683249 3480417 0 0 4233761 3728379 7917010 7208796 -152321 579359 9172291 9673911 2352179 2274440 6820112 7399471 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. 6881788 7656333 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. 6881788 7656333 6881788 false false false false false false false false false false false false false true 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 21 0 true 205 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 DALE TARKINGTON PRESIDENT 2.00 X X 0 0 0 DIANE HUFSTEDLER VICE PRESIDE 2.00 X X 0 0 0 BILL ERNISSE TREASURER 2.00 X X 0 0 0 FRED MELLENBRUCH SECRETARY 2.00 X X 0 0 0 JOE BOLICH DIRECTOR 2.00 X 0 0 0 KEVIN FRABOTTA GENERAL MANA 40.00 X 152527 0 31982 KEVIN IVERSON CONTROLLER 40.00 X 106322 0 29640 JANICE CHANDLER HUMAN RESOUR 40.00 X 100758 0 15863 359607 77485 3 false true false PARK WEST LANDSCAPE MANAGEMENT 22421 GOLBERTO SUITE A RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 557866 THE PM GROUP 21088 BAKE PARKWAY SUITE 100 LAKE FOREST CA 92630 PRINTING 183255 RK DIVERSIFIED ENTERTAINMENT INC 112 NORTH HARVARD AVENUE SUITE 244 CLAIRMONT CA 91711 ENTERTAINMENT 145640 SECURITAS SECURITY SERVICES FILE 57220 LOS ANGELES CA 90074 SECURITY 104738 ASYST DATA GROUP 3188 AIRWAY AVENUE 3188 AIRWAY AVENUE SUITE G COSTA MESA CA 92626 SOFTWARE 100675 5 MEMBERSHIP DUES AND FEES 6147784 6147784 VARIOUS OTHER 656613 656613 BOAT RENTAL AND STORAGE 445821 445821 RECREATION AND SALES 430115 430115 UNCOLLECTIBLE DUES AND FEES -24000 -24000 7656333 131822 131822 7788155 7788155 X 3480417 3480417 MAINTENANCE AND REPAIRS 961413 961413 CONCERTS/SPECIAL EVENTS 699110 699110 LAKE REFILL/QUALITY MGMNT 668142 668142 CONSULTING SERVICES 363830 363830 1035884 708876 327008 7208796 6881788 327008 0 2855572 2807804 5927383 6469476 124728 90105 264608 306526 9172291 9673911 752502 516593 1595072 1751272 4605 6575 2352179 2274440 X 220868 289146 6599244 7110325 6820112 7399471 9172291 9673911 X 579359 X false true X true false DEPOSITS & OTHER CURRENT LIABILITIES 6575 6575 7812155 24000 24000 7788155 7788155 7232796 24000 24000 7208796 7208796 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 KEVIN FRABOTTA GENERAL MANAGER 145323 7204 31982 184509 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