2024-03-17T18:09:25-05:00 2023-12-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2023-01-01 237156337 VILLAGE SAN JUAN HOMEOWNERS ASSOC C/O PROGRESSIVE ASSOC MGMT VILL 7145283100 1290 N HANCOCK ST 202 ANAHEIM CA 92807 STEVE GETTY VICE PRESIDENT 7145283100 2024-03-14 STEVE GETTY 999009999 0 ROBERT A OWENS CPA P01414999 9498515020 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z ALEXANDER GRANADOS 1290 N HANCOCK ST 202 ANAHEIM CA 92807 1418419 0 X N/A X 1972 CA THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOC. ARE TO BRING ABOUT CIVIC BETTERMENTS AND SOCIALIMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY, AND BY OWNING, OPERATING, AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY LOCATED IN THE CITY OF SAN JUAN CAPISTRANO, CA. AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF ALL THE RESIDENTS WITHIN THE COMMUNITY. NO GRANTS ARE PROVIDED TO OTHERS.THE ASSOC. IS A MASTER PLANNED COMMUNITY WITH A POP. OF APPROX. 2,500 PEOPLE. THE ASSOC. OWNS AND MAINTAINS APPROX. 2M SQ. FT. OF PROPERTY, CONSISTING OF GREENBELTS, STREAMS, SLOPES, 2 LAKES SURROUNDED BY PARKS AND TRAILS, A CLUBHOUSE, 3 POOL FACILITIES, AN RV STORAGE LOT, AN AVOCADO GROVE, & VARIOUS PARKS/FIELDS WHICH CONTAIN PLAYGROUND EQUIP. AND OTHER AMENITIES. FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS ON AN UNRESTRICTED BASIS. 5 5 0 0 0 0 1119420 1119420 0 0 2521 40323 259863 258676 1381804 1418419 0 0 0 0 0 0 0 0 0 1219855 1128566 1219855 1128566 161949 289853 1828367 2116298 95352 93430 1733015 2022868 SEE SCHEDULE O 0 0 959484 SEE SCHEDULE O FOR DESCRIPTION OF ASSOCIATION PROGRAMS. 959484 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X PROGRESSIVE ASSOC MGMT 7145283100 1290 N HANCOCK ST 202 ANAHEIM CA 92807 X ALEXANDER GRANADOS PRESIDENT 2.00 X 0 0 0 STEVE GETTY VICE PRESIDENT 2.00 X 0 0 0 MARK LOVETT TREASURER 2.00 X 0 0 0 KODY KUBECK SECRETARY 2.00 X 0 0 0 JOSE SANCHEZ MEMBER@LRG 2.00 X 0 0 0 0 0 0 0 0 0 0 WB STARR 20602 CANADA ROAD LAKE FOREST CA 92630 MONTHLY LANDSCAPE MAINTENANCE, TREE TRIM 282073 1 1119420 1119420 40323 40323 REIMBURSEMENT - LANDSC 531390 210639 210639 RV STORAGE/CLUBHOUSE 531390 28185 28185 MISCELLANEOUS INCOME 531390 19852 19852 258676 1418419 298999 0 0 X 63852 63852 5471 5471 2448 2448 38624 38624 LANDSCAPE MAINTENANCE 450638 450638 ELECTRICITY 98002 98002 SECURITY 64343 64343 LAKE MAINTENANCE 62488 62488 342700 284013 58687 1128566 959484 169082 0 269857 227542 1535340 1697624 12344 180980 10826 10152 1828367 2116298 35117 54696 60235 35391 0 3343 95352 93430 X 197675 314491 0 0 1535340 1708377 1733015 2022868 1828367 2116298 289853 0 X 0 1 X 0 0 0 INCOME TAXES PAYABLE 3343 3343 X 1245382 0 1245382 173037 173037 1418419 1128566 0 1128566 0 1128566 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS. THE ASSOCIATION'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESERVE ASSESSMENTS DEFERRED ON AUDIT UNDER FASB 606 173,037. FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION USES THE SERVICES OF CMC ASSOCIATION MANAGEMENT TO HANDLE DAY TO DAY OPERATIONS OF THE DEVELOPMENT INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNERS ASSISTANCE, ETC. THE BOARD HAS THE ULTIMATE RESPONSIBILITY FOR AUTHORIZING PAYMENTS, SELECTING VENDORS, AND APPROVING THE BUDGET. FORM 990, PART VI, SECTION A, LINE 6 UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER BECOMES A MEMBER OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE 691 VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM AND COME UP FOR ELECTION IN ALTERNATING CYCLES. FORM 990, PART VI, SECTION A, LINE 7B DUES INCREASES IN EXCESS OF THE 20% ALLOWED BY THE DAVIS-STERLING ACT ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP. SPECIAL ASSESSMENTS IN EXCESS OF 5% OF THE BUDGET ARE ALSO SUBJECT TO MEMBERSHIP APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE RETURNS, THE PREPARER SIGNS AND FORWARDS TO THE ASSOCIATION'S BOARD OF DIRECTORS FOR REVIEW. UPON APPROVAL, A BOARD MEMBER SIGNS THE RETURNS AND MAILS THEM TO THE TAXING AUTHORITY. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION RETAINS THE SERVICES OF A MANAGEMENT COMPANY TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE MANAGEMENT COMPANY PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 N/A FORM 990, PART VI, SECTION C, LINE 19 UPON THE PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH MEMBER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS THROUGH ESCROW. ANNUAL AUDITED FINANCIALS ARE MAILED TO THE MEMBERSHIP IN ACCORDANCE WITH THE CIVIL CODE. OTHER INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E GENERAL MAINTENANCE: PROGRAM SERVICE EXPENSES 60,974. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,974. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 52,663. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,663. POOL: PROGRAM SERVICE EXPENSES 51,673. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,673. WATER: PROGRAM SERVICE EXPENSES 51,336. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,336. SURVEILLANCE CAMERAS: PROGRAM SERVICE EXPENSES 30,120. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,120. CUSTODIAL: PROGRAM SERVICE EXPENSES 24,916. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,916. GAS: PROGRAM SERVICE EXPENSES 23,058. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,058. STREET SWEEPING: PROGRAM SERVICE EXPENSES 22,516. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,516. LIGHTING AND ELECTRICAL: PROGRAM SERVICE EXPENSES 8,653. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,653. TELEPHONE: PROGRAM SERVICE EXPENSES 4,278. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,278. STATE TAX: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,425. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,425. RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,599. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,599. PLUMBING: PROGRAM SERVICE EXPENSES 2,282. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,282. FENCE: PROGRAM SERVICE EXPENSES 2,112. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,112. PAINTING: PROGRAM SERVICE EXPENSES 2,095. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,095.