Laguna Heights Community Association

The information for Laguna Heights Community Association is as of the organization's most recent filing in September 2019. This organization is located in Aliso Viejo, CA. It has been in existence for 26 years, following its founding in 1993.

Organization Classification

The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.

The Laguna Heights Community Association's NTEE code is S22. The "S" tells us that the organization is classified along with Neighborhood & Block Associations. The "22" tells us that the organization is a Community Improvement & Capacity Building organization. The NTEE describes Community Improvement & Capacity Building organizations as those whose members are residents of a particular community or neighborhood who have joined together to remedy deficiencies in existing neighborhood conditions or to enhance conditions that are currently satisfactory.

Every organization is also governed by a specific section of the Internal Revenue Code. The most common type is a 501(c)(3) organization. However, there are actually 29 different types of organizations that are identified by the Internal Revenue Code. This organization happens to be a 501(c)(4) organization. The IRS describes these organizations as Civic Leagues, Social Welfare Organizations, and Local Associations of Employees.

Perhaps the most accurate way to get a sense of what the organization hopes to achieve is by looking at its mission. The mission of the Laguna Heights Community Association is to provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.

Program Areas

The Association provides for the preservation and maintenance of architecture, greenbelts, slopes, light fixtures, and signage in the planned community in Orange County, California. Through its maintenance and preservation activities, it regularly promotes the common good, health, safety, and general welfare of the local community and the public at large.

Organization Staffing

Laguna Heights Community Association is run by Thomas Dunn, who is the President. The organization has no employees, but it is supported by nine volunteers.

Board Governance

The Laguna Heights Community Association is well-governed, with a board of five voting members and five independent members. The organization has delegated its management to an outside firm and board and committee meetings are documented. The organization has taken the necessary steps to ensure that leadership and officer salaries are substantiated and reviewed. Additionally, the organization provides copies of the 990 to the board prior to filing. While the organization does not have a conflict of interest policy, a disclosure of conflicts, or a written whistleblower policy, these measures are not necessary for effective governance. Overall, the Laguna Heights Community Association is well-governed and is taking the necessary steps to ensure its success.

Organization Growth

The Laguna Heights Community Association has experienced growth over the past three years. Contributions and grants received, program service revenue, investment income, other revenue, and total revenue have all increased over the time period. Even total expenses have increased, along with the number of volunteers. This indicates that the organization has grown in size and scope, with more funds and volunteers to help achieve their mission.