I have a 501(c)12 client who files a 990 federal exempt org return and for the past 15+ years has been filing not a CA state 109 or 199 but a CA State corp return form 100 and paying the minimum $800 fee every year? Does this make any sense? What am I missing here? It's not a HOA, its a mutual road & well maintenance for a group of homeowners off grid. The statement of Information lists it as a CA nonprofit/cooperative corp.