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Bay Meadows Community Association

Not tax-deductible

Aliso Viejo, CA501(c)(4)Since 2012HousingEIN 45-5376702Revenue $513K in FY2025

On file with the IRS26840 Aliso Viejo Parkway, 92656-2624 · Aliso Viejo, CATax-exempt since Jun 2013

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The purpose of the organization is to maintain, repair and replace the common area property.

75¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $26K a year · 6% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 12.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$335K
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
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
$513K
-13% vs prior year
Spent
$446K
To programs
75%
Net assets
$141K
By yearFY2020–FY2025
Revenue
$513K
FY2025▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2020$443K
FY2021$401K
FY2022$421K
FY2023$391K
FY2024$588K
FY2025$513K
Expenses
$446K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$368K
FY2021$412K
FY2022$413K
FY2023$537K
FY2024$428K
FY2025$446K
Net assets
$141K
FY2025▲ +91%
Tap a bar for its year
Net assets by fiscal year
FY2020$143K
FY2021$132K
FY2022$60K
FY2023−$86K
FY2024$74K
FY2025$141K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2013.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $335K Management & general 25% · $111K

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

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Dennis Wang
President
$0Pt VII · Sec A
Jack Liu
Vice Preside
$0Pt VII · Sec A
Kristen Paul
Treasurer
$0Pt VII · Sec A
Emily Lesk
Secretary
$0Pt VII · Sec A
See Bay Meadows Community Association executive salaries →

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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 15aNo

Programs and updates

Maintains, repairs, and replaces common area property for residents.

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Provided by the organization

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1 program · $335K · in their own filed words · FY2025
01

The purpose of the organization is to maintain, repair and replace the common area property.

$335Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$513K
Ln 12
Fees for servicesLn 2g$506K
Investment incomeLn 3$8K
Money outPt IX
$446K
Ln 25
Programscol B$335K
Managementcol C$111K
Owns and owesPt X
$141K
net assets · Ln 32
Cash and savingsLn 1–2$460K
Total assetsLn 16$476K
LiabilitiesLn 26$335K
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$506K
Investment incomeLn 3$8K
Total revenueLn 12$513K
Assets in detailPt X, end of year
CashLn 1$250K
SavingsLn 2$210K
Cash and savings togetherLn 1–2$460K
Other assetsLn 15$1K
Total assetsLn 16$476K
LiabilitiesLn 26$335K
Net assetsLn 32$141K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderDecember
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 FY25End FY25
Cash and savingsLn 1–2$364K$460K
Total assetsLn 16$378K$476K
LiabilitiesLn 26$304K$335K
Net assetsLn 32$74K$141K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$56K$56K
Legal feesLn 11b$8K$8K
Office expensesLn 13$29K$29K
InsuranceLn 23$19K$19K
Other expenses (24a–d)Ln 24$333K$333K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$446K$335K$111K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $513K$446K$67K$141K 990 PDF
FY2024 $588K$428K$160K$74K 990 PDF
FY2023 $391K$537K−$147K−$86K 990 PDF
FY2022 $421K$413K$8K$60K 990 PDF
FY2021 $401K$412K−$11K$132K 990 PDF
FY2020 $443K$368K$75K$143K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $513,348 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $584,353$505,551
I-10 Investment incomePrior year $3,607$7,797
I-11 Other revenue$0
I-12 Total revenuePrior year $587,960$513,348
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $427,732$446,373
I-18 Total expensesPrior year $427,732$446,373
I-19 Revenue less expensesPrior year $160,228$66,975
Part VI · Governance 5 of 5 board members independent, 4 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-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $513,348 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $505,551$505,551
VIII-3 Investment incomeExcluded from tax $7,797$7,797
VIII-12 Total revenueRelated to mission $505,551 · Excluded from tax $7,797$513,348
Part IX · Statement of functional expenses $446,373 across 6 lines filed
IX-11a Management feesManagement $55,646$55,646
IX-11b Legal feesManagement $7,660$7,660
IX-13 Office expensesManagement $28,615$28,615
IX-23 InsuranceManagement $19,482$19,482
IX-24 Other expenses (24a–d)Programs $332,607$332,607
IX-24e All other expensesPrograms $2,363$2,363
IX-25 Total functional expensesPrograms $334,970 · Management $111,403 · Fundraising $0$446,373
Part X · Balance sheet $475,627 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $183,980$250,411
X-2 Savings and temporary cash investmentsStart of year $180,000$210,000
X-4 Accounts receivableStart of year $1,558$1,877
X-9 Prepaid expenses and deferred chargesStart of year $10,974$11,912
X-15 Other assetsStart of year $1,631$1,427
X-16 Total assetsStart of year $378,143$475,627
X-17 Accounts payable and accrued expensesStart of year $13,049$3,978
X-19 Deferred revenueStart of year $35,384$37,323
X-25 Other liabilitiesStart of year $255,891$293,532
X-26 Total liabilitiesStart of year $304,324$334,833
X-27 Net assets without donor restrictionsStart of year $73,819$140,794
X-32 Total net assets or fund balancesStart of year $73,819$140,794
X-33 Total liabilities and net assetsStart of year $378,143$475,627
Part XI · Reconciliation of net assets $140,794 net assets at year end
XI-1 Total revenue$513,348
XI-2 Total expenses$446,373
XI-3 Revenue less expenses$66,975
XI-4 Net assets at start of year$73,819
XI-10 Net assets at end of year$140,794

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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