Civic Intelligence

Preserve Master Community Corp

EIN 20-2322652 • 501(c)4 • Irvine, CA

Profile

To maintain recreational facilities and other common areas accessible to community members and the public.

15241 Laguna Canyon RoadIrvine, CA 92618
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.09x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

47th percentile

6.7%

Higher net margin than 47% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

60th percentile

7.4%

Faster asset growth than 60% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

4.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$3,334,943

Up $231,033 (+7.4%) from 2024

Liabilities

Down

$265,097

Down $5,494 (-2.0%) from 2024

Net Assets

Up

$3,069,846

Up $236,527 (+8.3%) from 2024

Operations
Liabilities / Revenue57th percentileNet Margin47th percentile

Revenue

Up

$2,865,201

Up $122,561 (+4.5%) from 2024

Expenses

Up

$2,672,742

Up $154,240 (+6.1%) from 2024

Net Income

Down

$192,459

Down $31,679 (-14%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $879,961Liabilities 2011: $97,774Net Assets 2011: $782,1872011Assets 2012: $1,106,768Liabilities 2012: $109,300Net Assets 2012: $997,4682012Assets 2013: $1,296,343Liabilities 2013: $90,675Net Assets 2013: $1,205,6682013Assets 2014: $1,268,742Liabilities 2014: $146,844Net Assets 2014: $1,121,8982014Assets 2015: $1,076,387Liabilities 2015: $179,123Net Assets 2015: $897,2642015Assets 2016: $1,120,575Liabilities 2016: $89,069Net Assets 2016: $1,031,5062016Assets 2017: $1,166,023Liabilities 2017: $102,225Net Assets 2017: $1,063,7982017Assets 2018: $1,329,852Liabilities 2018: $102,844Net Assets 2018: $1,227,0082018Assets 2019: $1,717,356Liabilities 2019: $121,501Net Assets 2019: $1,595,8552019Assets 2020: $1,872,596Liabilities 2020: $90,257Net Assets 2020: $1,782,3392020Assets 2021: $2,283,896Liabilities 2021: $187,449Net Assets 2021: $2,096,4472021Assets 2022: $2,409,175Liabilities 2022: $204,485Net Assets 2022: $2,204,6902022Assets 2023: $2,827,377Liabilities 2023: $285,374Net Assets 2023: $2,542,0032023Assets 2024: $3,103,910Liabilities 2024: $270,591Net Assets 2024: $2,833,3192024Assets 2025: $3,334,943Liabilities 2025: $265,097Net Assets 2025: $3,069,8462025

Highlighted filing

2025

Assets$3,334,943
Liabilities$265,097
Net Assets$3,069,846
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,063,549Expenses 2011: $905,096Net Income 2011: $158,4532011Revenue 2012: $1,057,617Expenses 2012: $842,336Net Income 2012: $215,2812012Revenue 2013: $1,056,757Expenses 2013: $848,557Net Income 2013: $208,2002013Revenue 2014: $1,012,027Expenses 2014: $1,095,797Net Income 2014: -$83,7702014Revenue 2015: $999,273Expenses 2015: $1,223,907Net Income 2015: -$224,6342015Revenue 2016: $1,098,811Expenses 2016: $964,569Net Income 2016: $134,2422016Revenue 2017: $1,168,573Expenses 2017: $1,136,281Net Income 2017: $32,2922017Revenue 2018: $1,399,350Expenses 2018: $1,236,140Net Income 2018: $163,2102018Revenue 2019: $1,503,866Expenses 2019: $1,135,019Net Income 2019: $368,8472019Revenue 2020: $1,109,089Expenses 2020: $1,331,423Net Income 2020: -$222,3342020Revenue 2021: $1,686,127Expenses 2021: $1,415,401Net Income 2021: $270,7262021Revenue 2022: $1,831,343Expenses 2022: $1,896,169Net Income 2022: -$64,8262022Revenue 2023: $2,226,822Expenses 2023: $2,038,587Net Income 2023: $188,2352023Revenue 2024: $2,742,640Expenses 2024: $2,518,502Net Income 2024: $224,1382024Revenue 2025: $2,865,201Expenses 2025: $2,672,742Net Income 2025: $192,4592025

Highlighted filing

2025

Revenue$2,865,201
Expenses$2,672,742
Net Income$192,459
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,334,943
Liabilities
$265,097
Net assets
$3,069,846
Revenue
$2,865,201
Expenses
$2,672,742
Net income
$192,459
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.33$0.27$3.07$2.87$2.67$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.27$2.83$2.74$2.52$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.29$2.54$2.23$2.04$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.20$2.20$1.83$1.90$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.28$0.19$2.10$1.69$1.42$0.27
2020Summary only. Only limited summary data is available for this year.$1.87$0.09$1.78$1.11$1.33$0.22
2019Summary only. Only limited summary data is available for this year.$1.72$0.12$1.60$1.50$1.14$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.10$1.23$1.40$1.24$0.16
2017Summary only. Only limited summary data is available for this year.$1.17$0.10$1.06$1.17$1.14$0.03
2016Summary only. Only limited summary data is available for this year.$1.12$0.09$1.03$1.10$0.96$0.13
2015Summary only. Only limited summary data is available for this year.$1.08$0.18$0.90$1.00$1.22$0.22
2014Summary only. Only limited summary data is available for this year.$1.27$0.15$1.12$1.01$1.10$0.08
2013Summary only. Only limited summary data is available for this year.$1.30$0.09$1.21$1.06$0.85$0.21
2012Summary only. Only limited summary data is available for this year.$1.11$0.11$1.00$1.06$0.84$0.22
2011Summary only. Only limited summary data is available for this year.$0.88$0.10$0.78$1.06$0.91$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 27, 2026
Return Version
2024v5.0
Gross Receipts
$2,865,201
Mission and Program Overview

Mission

To maintain recreational facilities and other common areas accessible to community members and the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,833,319$3,069,846▲ $236,527
Savings and Temporary Cash Investments$2,519,336$2,856,437▲ $337,101
Cash and Non-Interest-Bearing Accounts$433,057$372,461▼ $60,596
Accounts Receivable$85,345$80,124▼ $5,221
Prepaid Expenses and Deferred Charges$6,732$7,587▲ $855
Total Assets$3,103,910$3,334,943▲ $231,033
Other Assets Total$59,440$18,334▼ $41,106
Liabilities
Accounts Payable and Accrued Expenses$182,313$142,981▼ $39,332
Deferred Revenue$87,513$94,699▲ $7,186
Other Liabilities$765$27,417▲ $26,652
Total Liabilities$270,591$265,097▼ $5,494
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,833,319$3,069,846▲ $236,527
Total Liabilities and Net Assets / Fund Balance$3,103,910$3,334,943▲ $231,033
Compensation and Service Providers
Top Officer Pay63rd percentile

Board Members and Trustees

NameTitle
Pat LoyPresident
Bryant MokMember-at-la
Scott AtkinsSecretary
Jason WongTreasurer
Darius FatakiaVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Firstservice ResidentialManagement15241 LAGUNA CANYON ROAD, Irvine, CA 92618$1,145,562
Allied Universal Security SrvSecurityPO BOX 31001-2374, Pasadena, CA 91110-2374$340,471
Npg CorporationConstructionPO BOX 1515, Perris, CA 92572$139,640
Breakpoint Commercial Pool SystemMaintenance6236 RIVER CREST DRIVE STE C, Riverside, CA 92507$131,239
Tri-county LightingLighting1006 W GROVE AVE, Orange, CA 92865$112,455
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,573,746
Investment Income
$108,322
Other Revenue
$183,133
Change in Net Assets
$192,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,865,201
Total Revenue per Audited Statements
$2,865,201
Total Revenue per Form 990
$2,865,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,672,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$252,540-$252,540
Other Expenses$129,200--$129,200
All Other Expenses$125,534$2,600-$128,134
Office Expenses-$126,785-$126,785
Insurance-$81,659-$81,659
Information Technology-$47,587-$47,587
Fees for Services Legal-$40,637-$40,637
Fees for Services Accounting-$2,165-$2,165
Total Functional Expenses$2,118,769$553,973$0$2,672,742

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,672,742
Total Expenses per Audited Statements$2,672,742
Total Expenses per Form 990$2,672,742
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$27,117
Refundable Deposit$300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Yes - first service residential, 15241 laugna canyon road, irvine, ca 92618”

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“YES”

Form 990, Page 6, Part VI, Line 11B

“An independent cpa prepares the tax returns based upon financial statements that were approved by the board”

Form 990, Page 6, Part VI, Line 19

“They are available upon request”

Filing and Contact Details

Filer

Filer Name
Preserve Master Community Corp
EIN
20-2322652
Phone
9494486000
Address
15241 LAGUNA CANYON ROAD, IRVINE, CA 92618

Signing Officer

Name
Pat Loy
Title
President
Phone
9494486000
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pat Loy
Formed
2004
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Vanderpol and Company
Address
151 KALMUS DR STE M3A, COSTA MESA, CA 92626-7934
Preparer
Catherine Vanderpol CPA
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Exempt membership adj. 44,068”

Raw XML Appendix347 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ConservationEasementsInd0false
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IRS990/ContractorCompensationGrp/CompensationAmt01145562
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IRS990/CYOtherRevenueAmt0183133
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IRS990/CYRevenuesLessExpensesAmt0192459
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IRS990/DelegationOfMgmtDutiesInd0true
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IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/EmployeeCnt00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
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IRS990/OtherExpensesGrp/Desc2GARDEN HOUSE
IRS990/OtherExpensesGrp/Desc3MEADOW HOUSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt1551916
IRS990/OtherExpensesGrp/ProgramServicesAmt2201450
IRS990/OtherExpensesGrp/ProgramServicesAmt3129200
IRS990/OtherExpensesGrp/TotalAmt01110669
IRS990/OtherExpensesGrp/TotalAmt1551916
IRS990/OtherExpensesGrp/TotalAmt2201450
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IRS990/OtherRevenueMiscGrp/Desc1OTHER MEMBER INCOME
IRS990/OtherRevenueMiscGrp/Desc2ARCHITECTURAL INCOME
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt170233
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IRS990/PYExcessBenefitTransInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE DEPOSIT
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IRS990ScheduleD/TotalExpensesPerForm990Amt02672742
IRS990ScheduleD/TotalLiabilityAmt027417
IRS990ScheduleD/TotalRevenuePerForm990Amt02865201
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES - FIRST SERVICE RESIDENTIAL, 15241 LAUGNA CANYON ROAD, IRVINE, CA 92618
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN INDEPENDENT CPA PREPARES THE TAX RETURNS BASED UPON FINANCIAL STATEMENTS THAT WERE APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXEMPT MEMBERSHIP ADJ. 44,068
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02118769
IRS990/TotalFunctionalExpensesGrp/TotalAmt02672742
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0265097
IRS990/TotalLiabilitiesGrp/BOYAmt0270591
IRS990/TotalLiabilitiesGrp/EOYAmt0265097
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03069846
IRS990/TotalProgramServiceExpensesAmt02118769
IRS990/TotalProgramServiceRevenueAmt02573746
IRS990/TotalRevenueGrp/ExclusionAmt0108322
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02756879
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02865201
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03103910
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092618
IRS990/VotingMembersGoverningBodyCnt05
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAT LOY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486000
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRESERVE MASTER COMMUNITY CORP
ReturnHeader/Filer/BusinessNameControlTxt0PRES
ReturnHeader/Filer/EIN0202322652
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092618
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464435702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANDERPOL AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 KALMUS DR STE M3A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COSTA MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926267934
ReturnHeader/PreparerPersonGrp/PhoneNum07144371025
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE VANDERPOL CPA
ReturnHeader/ReturnTs02026-01-27T19:48:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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