2026-06-04T17:26:16-05:00 2026-03-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2025-04-01 953333494 EAST LAKE VILLAGE COMMUNITY ASSOC EAST 7147790657 5325 VILLAGE CENTER DR YORBA LINDA CA 92886 PAT SCHIADA TREASURER 7147790657 2026-06-04 1 ROBERT A OWENS CPA P01414999 9498515020 2025 2025-03-06 01:10:19Z PAT SCHIADA 5325 VILLAGE CENTER DR YORBA LINDA CA 92886 3768391 0 X WWW.ELVCA.COM X 1978 CA THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING ABOUT CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS 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 YORBA LINDA, CALIFORNIA. AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF ALL OF THE RESIDENTS WITHIN THE COMMUNITY. NO GRANTS ARE PROVIDED TO OTHERS. THE ASSOCIATION IS A MASTER PLANNED COMMUNITY WITH A POPULATION OF OVER 5,000 PEOPLE. THE ASSOCIATION OWNS AND MAINTAINS PROPERTY CONSISTING OF LAKES, POOLS, PARKS AND GREENBELTS. ALL ASSOCIATION PROPERTY IS AVAILABLE FOR THE USE AND ENJOYMENT OF, AND IS REGULARLY USED BY, THE PUBLIC AT LARGE. 5 5 50 0 0 0 3150461 3343503 107245 103184 187825 208335 139873 113369 3585404 3768391 0 0 0 0 1009816 1048430 0 0 0 2301894 2269667 3311710 3318097 273694 450294 5510103 5952222 436809 428634 5073294 5523588 SEE STATEMENT O 0 0 2733043 SEE STATEMENT O 2733043 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 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 0 0 0 1 51 0 50 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X EAST LAKE VILLAGE CA 7147790657 5325 VILLAGE CENTER DR YORBA LINDA CA 92686 X BRIDGET BLEHM PRESIDENT 8.00 X 0 0 0 JERRY TINGWALL V.P. 8.00 X 0 0 0 KEITH FREESEMANN SECRETARY 8.00 X 0 0 0 PAT SCHIADA TREASURER 8.00 X 0 0 0 FRAN NETHERTON MEMBER@LRG 8.00 X 0 0 0 JEFF LEINEN OPERATIONS MANAGER 40.00 X 160776 0 0 SUSAN JANOWICZ GENERAL MANAGER 40.00 X 208347 0 0 369123 0 0 4 0 1 0 0 3343503 3343503 RECREATION PROGRAM 531390 103184 103184 103184 208335 208335 MISCELLANEOUS 531390 71744 71744 CLUBHOUSE/DOCK RENTAL 531390 40110 40110 NEWSLETTER ADVERTISING 531390 1515 1515 113369 3768391 424888 0 0 X 504871 264950 239921 543559 543559 15418 15418 4048 4048 230975 230975 RECREATION CENTER II 418289 418289 RECREATION PROGRAMS 324319 324319 LAKE MAINTENANCE 279796 279796 GENERAL MAINTENANCE 174871 174871 821951 727259 94692 3318097 2733043 585054 0 208029 150586 5223271 5722504 61926 70497 16877 8635 74992 74992 0 0 5510103 5952222 96487 99461 232714 256601 107608 72572 436809 428634 X -187245 -172586 5260539 5696174 5073294 5523588 5510103 5952222 450294 0 X 0 1 X 0 0 1 0 0 74992 74992 0 0 REFUNDABLE DEPOSITS 72572 72572 X 3332163 0 3332163 436228 436228 3768391 3317504 0 3317504 593 593 3318097 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 MARCH 31, 2026, 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 THE YEAR ENDED MARCH 31, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESERVE ASSESSMENTS TREATED AS DEFERRED REVENUE PER FASB 606 435,635. PRICE ADJUSTMENT - CREDIT LOSS 593. PART XII, LINE 4B - OTHER ADJUSTMENTS: PRICE ADJUSTMENT - CREDIT LOSS 593. 0 0 0 0 0 0 0 0 0 SUSAN JANOWICZ GENERAL MANAGER 208347 0 0 0 0 0 0 0 0 0 208347 0 0 0 JEFF LEINEN OPERATIONS MANAGER 160776 0 0 0 0 0 0 0 0 0 160776 0 0 0 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 IS VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE 2,240 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 BEFORE FILING, THE ASSOCIATION'S FINANCE MANAGER REVIEWS THE TAX RETURNS. THE RETURNS ARE THEN PRESENTED TO THE BOARD OF DIRECTORS. A BOARD MEMBER SIGNS AS THE ASSOCIATION'S REPRESENTATIVE UPON ACCEPTANCE OF THE TAX RETURNS. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION EMPLOYS BOTH A GENERAL MANAGER AND A FINANCIAL MANAGER, ALONG WITH THEIR STAFF. AMONG OF THEIR DUTIES INCLUDES MONITORING BOARD ACTIVITY AND DOCUMENTING BOARD DECISIONS. CANDIDATE INFORMATION IS PROVIDED WITH OTHER ELECTION INFORMATION IN CONJUNCTION WITH ANNUAL BOARD ELECTIONS. TRANSCRIPTS OF ALL MINUTES ARE AVAILABLE UPON REQUEST. OTHER PERTINENT INFO IS PROVIDED ON THE ASSOCIATION WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 UPON CLOSE OF ESCROW, EACH HOMEOWNER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS. THE ASSOCIATION'S CONFLICT OF INTEREST POLICY AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ANNUAL AUDITED FINANCIALS ARE MAILED TO THE MEMBERSHIP. FORM 990, PART IX, LINE 24E LANDSCAPE MAINTENANCE: PROGRAM SERVICE EXPENSES 130,485. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 130,485. RECREATION CENTER III: PROGRAM SERVICE EXPENSES 90,374. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,374. FENCING/DECKS: PROGRAM SERVICE EXPENSES 88,190. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,190. SECURITY: PROGRAM SERVICE EXPENSES 82,091. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,091. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 78,994. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,994. CLUBHOUSE: PROGRAM SERVICE EXPENSES 59,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,730. ELECTRICITY: PROGRAM SERVICE EXPENSES 54,954. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,954. CUSTODIAL: PROGRAM SERVICE EXPENSES 50,632. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,632. SWIM CLUB: PROGRAM SERVICE EXPENSES 32,621. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,621. POOL: PROGRAM SERVICE EXPENSES 30,616. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,616. WATER: PROGRAM SERVICE EXPENSES 27,514. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,514. LIGHTING AND ELECTRICAL: PROGRAM SERVICE EXPENSES 23,058. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,058. TELEPHONE: PROGRAM SERVICE EXPENSES 18,348. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,348. STATE TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,405. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,405. LONG BAY PARK: PROGRAM SERVICE EXPENSES 10,142. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,142. RUBBISH COLLECTION: PROGRAM SERVICE EXPENSES 8,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,912. GATE: PROGRAM SERVICE EXPENSES 7,277. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,277. RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,700. GAS: PROGRAM SERVICE EXPENSES 4,467. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,467. PHONE SYSTEM: PROGRAM SERVICE EXPENSES 2,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,652. BOATHOUSE: PROGRAM SERVICE EXPENSES 2,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,000. PEST CONTROL: PROGRAM SERVICE EXPENSES 1,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,875. SIGNS: PROGRAM SERVICE EXPENSES 1,321. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,321. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 593. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 593.