TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Inspection
Name of the organization
ALISO VIEJO COMMUNITY ASSOCIATION
Employer identification number
95-3723325
95-3723325
| Return Reference | Explanation |
|---|---|
| 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 OF DECEMBER 31, 2018, THERE WERE 108 DELEGATE DISTRICTS AND 14,757 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEM 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 12C | EVERY YEAR THE BOARD MEMBERS SIGN A STATEMENT CONFIRMING THAT THERE IS NO CONFLICT OF INTEREST. |
| 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 | MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 233,550. MANAGEMENT AND GENERAL EXPENSES 77,850. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 311,400. RECREATION RELATED: PROGRAM SERVICE EXPENSES 248,169. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 248,169. SALARIES AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 180,811. MANAGEMENT AND GENERAL EXPENSES 45,203. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 226,014. PARKS: PROGRAM SERVICE EXPENSES 221,388. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 221,388. INSURANCE: PROGRAM SERVICE EXPENSES 144,372. MANAGEMENT AND GENERAL EXPENSES 61,874. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 206,246. STREET & SIDEWALK: PROGRAM SERVICE EXPENSES 196,151. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 196,151. OFFICE RENT AND RELATED: PROGRAM SERVICE EXPENSES 109,970. MANAGEMENT AND GENERAL EXPENSES 36,657. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 146,627. FENCING: PROGRAM SERVICE EXPENSES 136,627. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,627. PRINTING, POSTAGE AND SUPPLIES: PROGRAM SERVICE EXPENSES 12,129. MANAGEMENT AND GENERAL EXPENSES 109,162. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,291. LEGAL AND PROFESSIONAL: PROGRAM SERVICE EXPENSES 88,088. MANAGEMENT AND GENERAL EXPENSES 9,788. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 97,876. PACIFIC PARK EXPENSES: PROGRAM SERVICE EXPENSES 79,246. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,246. LIGHTING: PROGRAM SERVICE EXPENSES 77,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,947. SECURITY/PATROL SERVICES: PROGRAM SERVICE EXPENSES 69,276. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,276. LANDSCAPING: PROGRAM SERVICE EXPENSES 28,439. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,439. COLLECTION: PROGRAM SERVICE EXPENSES 9,245. MANAGEMENT AND GENERAL EXPENSES 1,761. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,006. OFFICE EQUIPMENT: PROGRAM SERVICE EXPENSES 2,748. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,748. |
| 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. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018
Additional Data
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