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
2019
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 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 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 | RECREATION RELATED: PROGRAM SERVICE EXPENSES 291,170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 291,170. PARKS: PROGRAM SERVICE EXPENSES 279,421. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 279,421. PLAYGROUND: PROGRAM SERVICE EXPENSES 245,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 245,310. SALARIES AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 172,649. MANAGEMENT AND GENERAL EXPENSES 43,162. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 215,811. INSURANCE: PROGRAM SERVICE EXPENSES 135,198. MANAGEMENT AND GENERAL EXPENSES 57,942. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 193,140. OFFICE RENT AND RELATED: PROGRAM SERVICE EXPENSES 120,196. MANAGEMENT AND GENERAL EXPENSES 40,065. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,261. PRINTING, POSTAGE AND SUPPLIES: PROGRAM SERVICE EXPENSES 12,141. MANAGEMENT AND GENERAL EXPENSES 109,266. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,407. LEGAL AND PROFESSIONAL: PROGRAM SERVICE EXPENSES 93,592. MANAGEMENT AND GENERAL EXPENSES 10,399. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 103,991. LIGHTING: PROGRAM SERVICE EXPENSES 86,309. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,309. PACIFIC PARK EXPENSES: PROGRAM SERVICE EXPENSES 66,487. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,487. SECURITY/PATROL SERVICES: PROGRAM SERVICE EXPENSES 63,311. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,311. COLLECTION: PROGRAM SERVICE EXPENSES 9,279. MANAGEMENT AND GENERAL EXPENSES 1,767. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,046. FENCING: PROGRAM SERVICE EXPENSES 8,334. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,334. OFFICE EQUIPMENT: PROGRAM SERVICE EXPENSES 5,830. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,830. |
| FORM 990, PART XI, LINE 9: | ALLOCATION FROM RESERVES TO LIABILITY DUE TO 12/31/19 REV RECOG. CHANGES -9,379,770. |
| 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) 2019
Additional Data
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