Nonprofit · EIN 71-0878180
SOUTH CEDROS PROPERTY OWNERS ASSOCIATION
Tax-exempt · SOLANA BEACH, CA 92075
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $23,572 | $62,736 | -$39,164 | $11,513 | $0 | $11,513 |
| December 31, 2024 | 990-EZ | $59,931 | $42,642 | $17,289 | $50,677 | $0 | $50,677 |
| December 31, 2023 | 990-EZ | $55,258 | $45,907 | $9,351 | $33,388 | $0 | $33,388 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $23,568
- Program service revenue
- $0
- Investment income
- $4
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $62,736
Balance sheet and other
- Total assets, start of year
- $50,677
- Total assets, end of year
- $11,513
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,513
- Cash, savings and investments
- $11,513
- Gross receipts
- $23,572
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sean M MacLeod | Executive Committee Member | 1 | $0 |
| David Hodges | Executive Committee Member | 1 | $0 |
| Bill Burton | Executive Committee Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sean M MacLeod | Executive Committee Member | 1 | $0 |
| David Hodges | Executive Committee Member | 1 | $0 |
| Bill Burton | Executive Committee Member | 1 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sean M MacLeod | Executive Committee Member | 1 | $0 |
| David Hodges | Executive Committee Member | 1 | $0 |
| Bill Burton | Executive Committee Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 444 S CEDROS AVE STE 295, SOLANA BEACH, CA 92075-1972
- In care of
- % SEAN MACLEOD
- Signed the 990-EZ
- Sean MacLeod, Executive Committee Member
- Phone
- (858) 755-0444
California records
California keeps its own records of charities and corporations. Search them by EIN 71-0878180 or by the name SOUTH CEDROS PROPERTY OWNERS ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Business association
Program accomplishments
- Repair and maintenance of street signage, light poles, banners, benches, trashcans, crosswalks and landscaping in the Cedros Design District. No individual member directly benefits.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 71-0878180
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $11,513
- Income (IRS master file)
- $23,572
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $23,572 | $62,736 | $11,513 | XML |
| 990-EZ | December 2024 | $59,931 | $42,642 | $50,677 | XML |
| 990-EZ | December 2023 | $55,258 | $45,907 | $33,388 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 71-0878180).
Questions about SOUTH CEDROS PROPERTY OWNERS ASSOCIATION
- What is the EIN of SOUTH CEDROS PROPERTY OWNERS ASSOCIATION?
- The employer identification number (EIN) of SOUTH CEDROS PROPERTY OWNERS ASSOCIATION is 71-0878180.
- Is SOUTH CEDROS PROPERTY OWNERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2003.
- Are donations to SOUTH CEDROS PROPERTY OWNERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH CEDROS PROPERTY OWNERS ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SOUTH CEDROS PROPERTY OWNERS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH CEDROS PROPERTY OWNERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SOUTH CEDROS PROPERTY OWNERS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SOUTH CEDROS PROPERTY OWNERS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $23,572, expenses of $62,736 and total assets of $11,513 at year end.
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All nonprofits in SOLANA BEACH · California · Community improvement and capacity building