Public Charity

NIGUEL SUMMIT COMMUNITY ASSOCIATION

NIGUEL SUMMIT COMMUNITY ASSOCIATION is a nonprofit organization categorized as Public Charity based in IRVINE, CA. Its most recent IRS filing (2026) reports revenue of $3.9M, expenses of $3.9M, total assets of $3.4M.

EIN: 330230336 IRVINE, CA Latest filing: 2026
Total Revenue$3.9M
Total Expenses$3.9M
Total Assets$3.4M
Grant Records0
Filing Years2022–2026

Mission

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.

Where $100 goes at Niguel Summit Community Association

How Niguel Summit Community Association divides every $100 it spends, from its own Form 990 filings, averaged across 9 years.

$94 Programs the work itself
$6 Management running the organization
$0 Fundraising none reported

No fundraising costs are reported. That often means fundraising runs through a separate affiliated organization that files its own return.

Inside the $94 for programs

$86
The association provides for the preservation and maintenance of architecture, greenbelts, slopes, light fixtures, and signage in the planned community in laguna niguel, california
91% of program spending
$8
A subdivision within the community association is the palmilla cost center which consists of 112 single family detached homes
9% of program spending · Reported in the filing: 112 homes
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Source: Form 990 filings with the IRS, latest fiscal year 2026. Shares are from the organization's reported expenses. Data by Imperigo; not affiliated with the IRS.

Officers & Directors

TREASURER Candice Fullenkamp
SECRETARY Don Ware
PRESIDENT James Kozel
VICE PRESIDE Roderic Henderson
DIRECTOR AT Sherri Mcdaniel

Officer compensation and complete director data available with membership.

Financial Trends

Year Revenue Expenses Assets
2026 $3.9M $3.9M $3.4M
2025 $3.4M $3.4M $3.9M
2024 $3.7M $3.4M $3.5M
2023 $2.7M $2.7M $3.6M
2022 $2.3M $2.2M $2.8M

Between 2022 and 2026, reported annual revenue grew from $2.3M to $3.9M (+72%), with total assets most recently reported at $3.4M.

Interactive year-over-year charts and full filing details available with membership.

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