philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Niguel Summit Community Association

Not tax-deductible

Irvine, CA501(c)(4)Since 1987 EIN 33-0230336Revenue $3.9M in FY2026Latest return filed Jul 10, 2026

On file with the IRSniguelsummit.net15241 Laguna Canyon Rd, 92618-3146 · Irvine, CATax-exempt since Nov 1992

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $2,500 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

The specific and primary purposes of the Association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the Community by owning, operating and maintaining the properties for use of all.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
96¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $66K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 10.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.8M
82% of total assets
Concern: liabilities are 82% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.9M
+15% vs prior year
Spent
$3.9M
To programs
96%
Net assets
$609K
By yearFY2021–FY2026
Revenue
$3.9M
FY2026▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.4M
FY2022$2.3M
FY2023$2.7M
FY2024$3.7M
FY2025$3.4M
FY2026$3.9M
Expenses
$3.9M
FY2026▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.3M
FY2022$2.2M
FY2023$2.7M
FY2024$3.4M
FY2025$3.4M
FY2026$3.9M
Net assets
$609K
FY2026▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2021$616K
FY2022$508K
FY2023$467K
FY2024$728K
FY2025$701K
FY2026$609K

From the FY2026 Form 990 (year ending February 2026) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Nov 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $3.8M Management & general 4% · $138K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Sherri McDaniel
Director at
$0Pt VII · Sec A
James Kozel
President
$0Pt VII · Sec A
Roderic Henderson
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Don Ware
Secretary
$0Pt VII · Sec A
See Niguel Summit Community Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves communities with beautiful buildings and shared amenities for everyone.

Questions for Niguel Summit Community Association

Tap to ask. Niguel Summit Community Association sees how many people are interested.

Your first name shows with your question. Niguel Summit Community Association answers here, for everyone.

2 programs · $3.8M · in their own filed words · FY2025
01

The association provides for the preservation and maintenance of architecture, greenbelts, slopes, light fixtures, and signage in the planned community in laguna niguel, california. It regularly, through its maintenance and preservation activities, provides for civic betterments and social improvements which promote the common good…

$3.4Mprogram expense
02

A subdivision within the community association is the palmilla cost center which consists of 112 single family detached homes. This subdivision was not set up as a separate homeowners association and is combined with the master association. The cost center provides common area maintenance for this separate subdivision.

$332Kprogram expense

By the numbers

The FY2026 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.9M
Ln 12
Fees for servicesLn 2g$3.8M
Investment incomeLn 3$119K
Money outPt IX
$3.9M
Ln 25
Programscol B$3.8M
Managementcol C$138K
Owns and owesPt X
$609K
net assets · Ln 32
Cash and savingsLn 1–2$3.3M
Total assetsLn 16$3.4M
LiabilitiesLn 26$2.8M
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.8M
Investment incomeLn 3$119K
Total revenueLn 12$3.9M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$3.3M
Accounts receivableLn 4$44K
Prepaid expenses and deferred chargesLn 9$32K
Other assetsLn 15$31K
Total assetsLn 16$3.4M
LiabilitiesLn 26$2.8M
Net assetsLn 32$609K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$3.7M$3.3M
Total assetsLn 16$3.9M$3.4M
LiabilitiesLn 26$3.2M$2.8M
Net assetsLn 32$701K$609K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$234K$234K
Management feesLn 11a$84K$84K
Legal feesLn 11b$74K$74K
Other fees for servicesLn 11g$54K$54K
InsuranceLn 23$118K$118K
Other expenses (24a–d)Ln 24$3.2M$3.2M
All other expensesLn 24e$148K$148K
Total functional expensesLn 25$3.9M$3.8M$138K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Jul 10, 2026 $3.9M$3.9M$23K$609K 990 PDF
FY2025Filed with the IRS Dec 11, 2025 $3.4M$3.4M−$27K$701K 990 PDF
FY2024Filed with the IRS Dec 23, 2024 $3.7M$3.4M$260K$728K 990 PDF
FY2023Filed with the IRS Oct 27, 2023 $2.7M$2.7M−$54K$467K 990 PDF
FY2022Filed with the IRS Aug 15, 2022 $2.3M$2.2M$66K$508K 990 PDF
FY2021Filed with the IRS Jun 23, 2021 $2.4M$2.3M$127K$616K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $3,918,149 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $3,288,644$3,799,259
I-10 Investment incomePrior year $132,210$118,890
I-11 Other revenue$0
I-12 Total revenuePrior year $3,420,854$3,918,149
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $162,284$233,525
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,285,716$3,661,936
I-18 Total expensesPrior year $3,448,000$3,895,461
I-19 Revenue less expensesPrior year −$27,146$22,688
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,918,149 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,799,259$3,799,259
VIII-3 Investment incomeUnrelated business $22,986 · Excluded from tax $95,904$118,890
VIII-12 Total revenueRelated to mission $3,799,259 · Unrelated business $22,986 · Excluded from tax $95,904$3,918,149
Part IX · Statement of functional expenses $3,895,461 across 7 lines filed
IX-7 Other salaries and wagesPrograms $233,525$233,525
IX-11a Management feesManagement $83,766$83,766
IX-11b Legal feesPrograms $73,676$73,676
IX-11g Other fees for servicesManagement $53,990$53,990
IX-23 InsurancePrograms $118,252$118,252
IX-24 Other expenses (24a–d)Programs $3,184,020$3,184,020
IX-24e All other expensesPrograms $148,232$148,232
IX-25 Total functional expensesPrograms $3,757,705 · Management $137,756 · Fundraising $0$3,895,461
Part X · Balance sheet $3,383,787 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $2,723,635$1,346,624
X-2 Savings and temporary cash investmentsStart of year $955,859$1,930,000
X-4 Accounts receivableStart of year $149,304$44,169
X-9 Prepaid expenses and deferred chargesStart of year $56,239$32,272
X-15 Other assetsStart of year $11,215$30,722
X-16 Total assetsStart of year $3,896,252$3,383,787
X-17 Accounts payable and accrued expensesStart of year $237,919$23,188
X-19 Deferred revenueStart of year $69,690$63,714
X-25 Other liabilitiesStart of year $2,887,868$2,688,189
X-26 Total liabilitiesStart of year $3,195,477$2,775,091
X-29 Capital stock or trust principalStart of year $700,775$608,696
X-32 Total net assets or fund balancesStart of year $700,775$608,696
X-33 Total liabilities and net assetsStart of year $3,896,252$3,383,787
Part XI · Reconciliation of net assets $608,696 net assets at year end
XI-1 Total revenue$3,918,149
XI-2 Total expenses$3,895,461
XI-3 Revenue less expenses$22,688
XI-4 Net assets at start of year$700,775
XI-9 Other changes in net assets−$114,767
XI-10 Net assets at end of year$608,696

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.