Civic Intelligence

Mcsweeny Farms Community Association

990 • Fiscal year 2020 • EIN 20-4628691

Mar 01, 2019 to Feb 29, 2020 • Filed on Jun 05, 2020

Organization ProfileN/A
15241 Laguna Canyon RoadIrvine, CA 92618

(949) 448-6000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.06x

Higher debt load relative to assets than 96% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.97x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Net Margin

28th percentile

-3.4%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Asset Growth

14th percentile

-9.6%

Faster asset growth than 14% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

36th percentile

-8.9%

Faster revenue growth than 36% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$753,058

Down $80,317 (-9.6%) from 2019

Net Assets

Down

-$42,296

Down $725,135 (-106%) from 2019

Liabilities

Up

$795,354

Up $644,818 (+428%) from 2019

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin28th percentile

Revenue

Down

$819,415

Down $79,707 (-8.9%) from 2019

Expenses

Up

$847,485

Up $116,884 (+16%) from 2019

Net Income

Down

-$28,070

Down $196,591 (-117%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2012: $448,609Liabilities 2012: $15,028Net Assets 2012: $433,5812012Assets 2013: $416,858Liabilities 2013: $20,455Net Assets 2013: $396,4032013Assets 2014: $513,822Liabilities 2014: $23,125Net Assets 2014: $490,6972014Assets 2015: $1Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $489,917Liabilities 2016: $177,864Net Assets 2016: $312,0532016Assets 2017: $6,563,365Liabilities 2017: $6,242,001Net Assets 2017: $321,3642017Assets 2018: $648,839Liabilities 2018: $134,521Net Assets 2018: $514,3182018Assets 2019: $833,375Liabilities 2019: $150,536Net Assets 2019: $682,8392019Assets 2020: $753,058Liabilities 2020: $795,354Net Assets 2020: -$42,2962020Assets 2021: $1,019,425Liabilities 2021: $1,010,298Net Assets 2021: $9,1272021Assets 2022: $1,155,887Liabilities 2022: $1,190,187Net Assets 2022: -$34,3002022Assets 2024: $1,895,979Liabilities 2024: $137,693Net Assets 2024: $1,758,2862024Assets 2025: $7,106,322Liabilities 2025: $5,816,840Net Assets 2025: $1,289,4822025

Highlighted filing

2020

Assets$753,058
Liabilities$795,354
Net Assets-$42,296
Open 2020 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $284,563Expenses 2012: $189,079Net Income 2012: $95,4842012Revenue 2013: $316,403Expenses 2013: $353,581Net Income 2013: -$37,1782013Revenue 2014: $356,963Expenses 2014: $262,669Net Income 2014: $94,2942014Revenue 2015: $430,575Expenses 2015: $402,731Net Income 2015: $27,8442015Revenue 2016: $498,765Expenses 2016: $698,184Net Income 2016: -$199,4192016Revenue 2017: $628,321Expenses 2017: $619,010Net Income 2017: $9,3112017Revenue 2018: $892,822Expenses 2018: $697,032Net Income 2018: $195,7902018Revenue 2019: $899,122Expenses 2019: $730,601Net Income 2019: $168,5212019Revenue 2020: $819,415Expenses 2020: $847,485Net Income 2020: -$28,0702020Revenue 2021: $709,748Expenses 2021: $658,325Net Income 2021: $51,4232021Revenue 2022: $728,568Expenses 2022: $771,995Net Income 2022: -$43,4272022Revenue 2024: $1,405,338Expenses 2024: $1,368,340Net Income 2024: $36,9982024Revenue 2025: $1,753,437Expenses 2025: $2,157,530Net Income 2025: -$404,0932025

Highlighted filing

2020

Revenue$819,415
Expenses$847,485
Net Income-$28,070
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2019 to Feb 29, 2020
Signed
Jun 5, 2020
Return Version
2019v5.0
Gross Receipts
$819,415
Mission and Program Overview

Mission

The association provides for the general maintenance of common area facilities throughout the community and provides for the welfare and benefit of the community members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$750,510$701,562▼ $48,948
Accounts Receivable$33,935$24,636▼ $9,299
Cash and Non-Interest-Bearing Accounts$47,744$23,751▼ $23,993
Total Assets$833,375$753,058▼ $80,317
Other Assets Total$1,186$3,109▲ $1,923
Liabilities
Other Liabilities$200$721,146▲ $720,946
Unsecured Notes Loans Payable$69,790$52,278▼ $17,512
Accounts Payable and Accrued Expenses$70,213$15,359▼ $54,854
Deferred Revenue$10,333$6,571▼ $3,762
Total Liabilities$150,536$795,354▲ $644,818
Net Assets / Fund Balance
Net Assets With Donor Restrictions$697,065--
Net Assets Without Donor Restrictions$-14,226$-42,296▼ $28,070
Total Net Assets Fund Balance$682,839$-42,296▼ $725,135
Total Liabilities and Net Assets / Fund Balance$833,375$753,058▼ $80,317
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Jeno ErdelyiPresident
Brad TuckSecretary
Matthew VillalobosTreasurer
Larry WatsonVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Gothic Grounds Management INCLandscaping3110 MYERS STREET, Riverside, CA 92503$123,662
Top Security Services INCPatrol/security6130 ORANGETHORPE AVE, Buena Park, CA 90620$115,233
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$814,441
Investment Income
$3,399
Other Revenue
$1,575
Change in Net Assets
$-28,070

Audited Revenue Reconciliation

Revenue per Audited Statements
$819,415
Total Revenue per Audited Statements
$819,415
Total Revenue per Form 990
$819,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$847,485
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$83,712--$83,712
Other Expenses$58,694--$58,694
Fees for Services Legal$39,359--$39,359
All Other Expenses$37,299--$37,299
Office Expenses$15,697--$15,697
Insurance$11,655--$11,655
Fees for Services Other$3,291$56-$3,347
Total Functional Expenses$847,429$56$0$847,485

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$847,485
Total Expenses per Audited Statements$847,485
Total Expenses per Form 990$847,485
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
Contract Liabilities$720,890
Deposits$200
State Tax Payable$56
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Daily operations are managed by an independent management company.”

Form 990, Page 6, Part VI, Line 6

“Owners automatically become members.”

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

“Annual meeting elections for owners to elect officers for the next year.”

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

“Decisions meeting statutory or governing document limits require owners' approval.”

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

“Tax returns are reviewed by board members prior to mailing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Mcsweeny Farms Community
EIN
20-4628691
Phone
9494486000
Address
15241 LAGUNA CANYON ROAD, IRVINE, CA 92618

Signing Officer

Name
Jeno Erdelyi
Title
President
Signed
2020-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeno Erdelyi
Formed
2006
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Newman Certified Public Accountant Pc
Address
3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
7602744029
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The association provides for the common good and general welfare of the members of the community. The association provides for the maintenance of the common area landscape areas, plus providing internet service.”

Form 990, Part XI, Line 9

“Asc 606 reserve reclass -697,065”

Raw XML Appendix332 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION PROVIDES FOR THE COMMON GOOD AND GENERAL WELFARE OF THE MEMBERS OF THE COMMUNITY. THE ASSOCIATION PROVIDES FOR THE MAINTENANCE OF THE COMMON AREA LANDSCAPE AREAS, PLUS PROVIDING INTERNET SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OWNERS AUTOMATICALLY BECOME MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL MEETING ELECTIONS FOR OWNERS TO ELECT OFFICERS FOR THE NEXT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE OWNERS' APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TAX RETURNS ARE REVIEWED BY BOARD MEMBERS PRIOR TO MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ASC 606 RESERVE RECLASS -697,065
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0833375
IRS990/TotalAssetsEOYAmt0753058
IRS990/TotalAssetsGrp/BOYAmt0833375
IRS990/TotalAssetsGrp/EOYAmt0753058
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0847429
IRS990/TotalFunctionalExpensesGrp/TotalAmt0847485
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150536
IRS990/TotalLiabilitiesEOYAmt0795354
IRS990/TotalLiabilitiesGrp/BOYAmt0150536
IRS990/TotalLiabilitiesGrp/EOYAmt0795354
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0682839
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-42296
IRS990/TotalProgramServiceExpensesAmt0847429
IRS990/TotalProgramServiceRevenueAmt0814441
IRS990/TotalRevenueGrp/ExclusionAmt04974
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0814441
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0819415
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0833375
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0753058
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt069790
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt052278
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092618
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENO ERDELYI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MCSWEENY FARMS COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MCSW
ReturnHeader/Filer/EIN0204628691
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BB858BA31F04699E906BF4765556342F31FF276D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DA69239B421B84D03163A5F88910400924AB4ADF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02020-07-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm017:27:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03164 LIONSHEAD AVENUE SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092010
ReturnHeader/PreparerPersonGrp/PhoneNum07602744029
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02020-07-20T17:27:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-03-01
ReturnHeader/TaxPeriodEndDt02020-02-29
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$753,058
Liabilities
$795,354
Net assets
-$42,296
Revenue
$819,415
Expenses
$847,485
Net income
-$28,070
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.11$5.82$1.29$1.75$2.16$0.40
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.14$1.76$1.41$1.37$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.16$1.19$0.03$0.73$0.77$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.02$1.01$0.01$0.71$0.66$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.80$0.04$0.82$0.85$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.15$0.68$0.90$0.73$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.13$0.51$0.89$0.70$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.56$6.24$0.32$0.63$0.62$0.01
2016Summary only. Only limited summary data is available for this year.$0.49$0.18$0.31$0.50$0.70$0.20
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.43$0.40$0.03
2014Summary only. Only limited summary data is available for this year.$0.51$0.02$0.49$0.36$0.26$0.09
2013Summary only. Only limited summary data is available for this year.$0.42$0.02$0.40$0.32$0.35$0.04
2012Summary only. Only limited summary data is available for this year.$0.45$0.02$0.43$0.28$0.19$0.10