BAY MEADOWS COMMUNITY ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BAY MEADOWS COMMUNITY ASSOCIATION (EIN 45-5376702)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-22
IRS object ID
202522959349301482
Schema version
2024v5.0
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)
Return2025-10-22T15:27:47-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Line12111 PALOMAR AIRPORT RD STE 140AddressLine1Txt
CityCARLSBADCityNm
State AbbreviationCAStateAbbreviationCd
ZIP920111419ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

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)
PersonJANICE THATCHERPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Signature2025-04-18SignatureDt
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
Preparation2025-10-22PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCLAIRE LUAPrincipalOfficerNm

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$587,960GrossReceiptsAmt
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$387,968PYProgramServiceRevenueAmt
CY Program Service Revenue$584,353CYProgramServiceRevenueAmt
PY Investment Income$2,713PYInvestmentIncomeAmt
CY Investment Income$3,607CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$390,681PYTotalRevenueAmt
CY Total Revenue$587,960CYTotalRevenueAmt
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$537,248PYOtherExpensesAmt
CY Other Expenses$427,732CYOtherExpensesAmt
PY Total Expenses$537,248PYTotalExpensesAmt
CY Total Expenses$427,732CYTotalExpensesAmt
PY Revenues Less Expenses-$146,567PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$160,228CYRevenuesLessExpensesAmt
Total Assets BOY$280,559TotalAssetsBOYAmt
Total Assets EOY$378,143TotalAssetsEOYAmt
Total Liabilities BOY$366,968TotalLiabilitiesBOYAmt
Total Liabilities EOY$304,324TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$86,409NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$73,819NetAssetsOrFundBalancesEOYAmt
MissionTHE PURPOSE OF THE ORGANIZATION IS TO MAINTAIN, REPAIR AND REPLACE THE COMMON AREA PROPERTY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$316,230ExpenseAmt
Revenue$584,353RevenueAmt
DescTHE PURPOSE OF THE ORGANIZATION IS TO MAINTAIN, REPAIR AND REPLACE THE COMMON AREA PROPERTY.Desc
Total Program Service Expenses$316,230TotalProgramServiceExpensesAmt
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
EMILY LESK
DIRECTOR1.00Yes (X)$0$0$0
CLAIRE LUA
PRESIDENT1.00$0$0$0Yes (X)
JANICE THATCHER
VICE PRESIDE1.00$0$0$0Yes (X)
JACK LIU
TREASURER1.00$0$0$0Yes (X)
AMY KNOX
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
Business Name Line2BRIGHTVIEW LANDSCAPE SERVICESBusinessNameLine2Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1980 JOLLY ROAD SUITE 300AddressLine1Txt
Address Line2980 JOLLY ROAD SUITE 300AddressLine2Txt
CityBLUE BELLCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19422ZIPCd
FieldValueIRS element (for citing)
ServicesLANDSCAPINGServicesDesc
Compensation$144,858CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERS ASSESSMENTS813990$392,413$392,413
APARTMENT ASSESSMENTS813990$175,841$175,841
OTHER MEMBER INCOME813990$16,099$16,099
FieldValueIRS element (for citing)
Total Program Service Revenue$584,353TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,607TotalRevenueColumnAmt
Exclusion$3,607ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$587,960TotalRevenueColumnAmt
Related Or Exempt Func Income$584,353RelatedOrExemptFuncIncomeAmt
Exclusion$3,607ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$54,734TotalAmt
Management And General$54,734ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,931TotalAmt
Management And General$2,931ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$37,599TotalAmt
Management And General$37,599ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,238TotalAmt
Management And General$16,238ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LANDSCAPING$171,491$171,491
UTILITIES$107,718$107,718
JANITORIAL$25,272$25,272
COMMON AREA REPAIRS$11,749$11,749

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$427,732TotalAmt
Program Services$316,230ProgramServicesAmt
Management And General$111,502ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,450BOYAmt
EOY$183,980EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$261,838BOYAmt
EOY$180,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,406BOYAmt
EOY$1,558EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,865BOYAmt
EOY$10,974EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$1,631EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$280,559BOYAmt
EOY$378,143EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$21,183BOYAmt
EOY$13,049EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$30,771BOYAmt
EOY$35,384EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$315,014BOYAmt
EOY$255,891EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$366,968BOYAmt
EOY$304,324EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$86,409BOYAmt
EOY$73,819EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$86,409BOYAmt
EOY$73,819EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$280,559BOYAmt
EOY$378,143EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$160,228ReconcilationRevenueExpnssAmt
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$253,391
DEVELOPER PAYABLE$2,500
FieldValueIRS element (for citing)
Total Liability$255,891TotalLiabilityAmt

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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