2026-06-04T21:04:35-05:00 2025-12-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2025-01-01 237156337 VILLAGE SAN JUAN HOMEOWNERS ASSOCIATION C/O PROGRESSIVE ASSOC MGMT VILL 7145283100 1290 N HANCOCK ST 103 ANAHEIM CA 92807 BILL HENNING PRESIDENT 7145283100 2026-06-04 ROBERT A OWENS CPA P01414999 9498515020 2025 2025-03-06 01:10:19Z BILL HENNING 1290 N HANCOCK ST 103 ANAHEIM CA 92807 1435352 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 1160880 1160880 0 0 68206 55916 256456 218556 1485542 1435352 0 0 0 0 0 0 0 0 0 1262334 1256668 1262334 1256668 223208 178684 2250635 2438859 89362 98902 2161273 2339957 SEE SCHEDULE O 0 0 SEE SCHEDULE O FOR DESCRIPTION OF ASSOCIATION PROGRAMS. 1047580 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 103 ANAHEIM CA 92807 X BILL HENNING PRESIDENT 2.00 X 0 0 0 WILLIAM HAN VICE PRESIDENT 2.00 X 0 0 0 SONY TAN TREASURER 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 315660 1 1160880 1160880 55916 55916 REIMBURSEMENT - LANDSC 531390 161931 161931 MISCELLANEOUS INCOME 531390 35575 35575 RV STORAGE/CLUBHOUSE 531390 21050 21050 218556 1435352 274472 0 0 X 74477 74477 22107 22107 44656 44656 LANDSCAPE MAINTENANCE 360505 360505 WATER 142911 142911 POOL 112197 112197 ELECTRICITY 85809 85809 414006 346158 67848 1256668 1047580 209088 0 266658 438830 1858687 1831726 116294 157990 8996 10313 2250635 2438859 35472 28100 45803 62365 8087 8437 89362 98902 X 285237 499133 0 0 1876036 1840824 2161273 2339957 2250635 2438859 178684 0 X 1 X 0 0 0 0 INCOME TAXES PAYABLE 4814 REFUNDABLE DEPOSITS 3623 8437 X 1470564 35212 35212 1435352 0 1435352 1256668 0 1256668 0 1256668 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, 2024, 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 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RESERVE ASSESSMENTS RECOGNIZED ON AUDIT UNDER FASB 606 35,212. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESERVE ASSESSMENTS DEFERRED ON AUDIT UNDER FASB 606 FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION USES THE SERVICES OF PROGRESSIVE 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 74,244. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 74,244. SECURITY: PROGRAM SERVICE EXPENSES 70,424. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,424. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 58,337. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,337. LAKE MAINTENANCE: PROGRAM SERVICE EXPENSES 57,348. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,348. CUSTODIAL: PROGRAM SERVICE EXPENSES 26,234. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,234. DECKS: PROGRAM SERVICE EXPENSES 22,985. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,985. STREET SWEEPING: PROGRAM SERVICE EXPENSES 21,531. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,531. SURVEILLANCE CAMERAS: PROGRAM SERVICE EXPENSES 20,010. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,010. GAS: PROGRAM SERVICE EXPENSES 17,194. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,194. LIGHTING AND ELECTRICAL: PROGRAM SERVICE EXPENSES 16,974. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,974. STATE TAX: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,814. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,814. RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,697. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,697. TELEPHONE: PROGRAM SERVICE EXPENSES 3,861. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,861. STAIRS: PROGRAM SERVICE EXPENSES 3,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,150. RUBBISH COLLECTION: PROGRAM SERVICE EXPENSES 3,059. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,059. PLUMBING: PROGRAM SERVICE EXPENSES 2,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,325. PARK AREA: PROGRAM SERVICE EXPENSES 2,156. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,156. CLUBHOUSE: PROGRAM SERVICE EXPENSES 1,456. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,456. FENCE: PROGRAM SERVICE EXPENSES 1,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,150. PEST CONTROL: PROGRAM SERVICE EXPENSES 1,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,100. FIRE SYSTEM: PROGRAM SERVICE EXPENSES 702. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 702. SIGNS: PROGRAM SERVICE EXPENSES 255. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 255.