Civic Intelligence

Del Mar Highlands Unit No 2 Neighborhood Homeowners' Assoc

990 • Fiscal year 2018 • EIN 33-0116881

Nov 01, 2017 to Oct 31, 2018 • Filed on Feb 12, 2019

Organization ProfileWWW.FSRESIDENTIAL.COM
15241 Laguna Canyon RdIrvine, CA 92618

(800) 428-5588

Siviq Scores

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

Liabilities / Assets

81st percentile

0.17x

Higher debt load relative to assets than 81% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.16x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Asset Growth

16th percentile

-19%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

0.5%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$292,165

Down $67,456 (-19%) from 2017

Net Assets

Down

$243,832

Down $64,907 (-21%) from 2017

Liabilities

Down

$48,333

Down $2,549 (-5.0%) from 2017

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin15th percentile

Revenue

Up

$303,160

Up $1,597 (+0.5%) from 2017

Expenses

Up

$368,067

Up $7,524 (+2.1%) from 2017

Net Income

Down

-$64,907

Down $5,927 (-10%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$600K$400K$200K$0-$200KAssets 2016: $412,745Liabilities 2016: $45,026Net Assets 2016: $367,7192016Assets 2017: $359,621Liabilities 2017: $50,882Net Assets 2017: $308,7392017Assets 2018: $292,165Liabilities 2018: $48,333Net Assets 2018: $243,8322018Assets 2019: $290,167Liabilities 2019: $45,036Net Assets 2019: $245,1312019Assets 2020: $286,026Liabilities 2020: $348,593Net Assets 2020: -$62,5672020Assets 2021: $279,523Liabilities 2021: $297,668Net Assets 2021: -$18,1452021Assets 2022: $270,943Liabilities 2022: $260,177Net Assets 2022: $10,7662022Assets 2023: $302,944Liabilities 2023: $283,396Net Assets 2023: $19,5482023Assets 2024: $241,996Liabilities 2024: $221,587Net Assets 2024: $20,4092024Assets 2025: $221,967Liabilities 2025: $256,004Net Assets 2025: -$34,0372025

Highlighted filing

2018

Assets$292,165
Liabilities$48,333
Net Assets$243,832
Open 2018 Filing

Operations Trend

Revenue Growth52nd percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $306,053Expenses 2016: $307,579Net Income 2016: -$1,5262016Revenue 2017: $301,563Expenses 2017: $360,543Net Income 2017: -$58,9802017Revenue 2018: $303,160Expenses 2018: $368,067Net Income 2018: -$64,9072018Revenue 2019: $347,180Expenses 2019: $345,882Net Income 2019: $1,2982019Revenue 2020: $390,432Expenses 2020: $360,491Net Income 2020: $29,9412020Revenue 2021: $448,176Expenses 2021: $403,755Net Income 2021: $44,4212021Revenue 2022: $378,277Expenses 2022: $358,036Net Income 2022: $20,2412022Revenue 2023: $360,474Expenses 2023: $357,778Net Income 2023: $2,6962023Revenue 2024: $458,078Expenses 2024: $457,217Net Income 2024: $8612024Revenue 2025: $381,960Expenses 2025: $436,406Net Income 2025: -$54,4462025

Highlighted filing

2018

Revenue$303,160
Expenses$368,067
Net Income-$64,907
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2017 to Oct 31, 2018
Signed
Feb 12, 2019
Return Version
2017v2.3
Gross Receipts
$303,160
Mission and Program Overview

Mission

Maintenance of common property for the benefit of the community at large; enhancement of community values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$357,085$289,322▼ $67,763
Prepaid Expenses and Deferred Charges$1,540$1,580▲ $40
Accounts Receivable$996$1,263▲ $267
Total Assets$359,621$292,165▼ $67,456
Liabilities
Other Liabilities$28,537$29,455▲ $918
Accounts Payable and Accrued Expenses$22,345$18,878▼ $3,467
Total Liabilities$50,882$48,333▼ $2,549
Net Assets / Fund Balance
Temporarily Rstr Net Assets$398,417$375,117▼ $23,300
Unrestricted Net Assets$-89,678$-131,285▼ $41,607
Total Net Assets Fund Balance$308,739$243,832▼ $64,907
Total Liabilities and Net Assets / Fund Balance$359,621$292,165▼ $67,456
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Karen OcorrPresident
Robert MargolisDirector
Anne RizzoSecretary
Christopher PolkTreasurer
Elizabeth EshooVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$293,040
Investment Income
$5,366
Other Revenue
$4,754
Change in Net Assets
$-64,907

Audited Revenue Reconciliation

Revenue per Audited Statements
$303,160
Total Revenue per Audited Statements
$303,160
Total Revenue per Form 990
$303,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$368,067
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 Other$305,442--$305,442
Fees for Services Management$48,840--$48,840
Insurance$13,785--$13,785
Total Functional Expenses$368,067$0$0$368,067

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$368,067
Total Expenses per Audited Statements$368,067
Total Expenses per Form 990$368,067
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
Prepaid Assessments$29,260
Income Taxes Payable$195
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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 professional management company.”

Form 990, Page 6, Part VI, Line 6

“Owners of units in the association automatically become members.”

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

“Corporation has 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 approval by owners. The association complies with all state requirements for community interest developments regarding membership approval.”

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

“Federal and state tax returns are reviewed and approved by the board of directors prior to filing.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Del Mar Highlands Unit No 2
EIN
33-0116881
Phone
8004285588
Address
15241 LAGUNA CANYON RD, IRVINE, CA 92618
Doing Business As
Del Mar Highlands Unit No 2

Signing Officer

Name
Christopher Polk
Title
Treasurer
Phone
8585507900
Signed
2019-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Ocorr
Formed
1985
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Newman & Associates CPA Pc
Address
3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
7602744029
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“Neighborhood homeowners' association”

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

“Maintenance of common property for the benefit of the community at large; enhancement of community values.”

Form 990, Part IX, Line 11G

“Utilities 68,092 0 0 landscape & irrigation 146,262 0 0 tree trimming 7,710 0 0 common area maintenance 1,732 0 0 administrative expense 36,385 0 0 legal & professional expense 36,407 0 0 collection costs 7,275 0 0 bad debt recoveries 1,384 0 0 income tax expense 195 0 0 total 305,442 0 0”

Raw XML Appendix291 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NEIGHBORHOOD HOMEOWNERS' ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MAINTENANCE OF COMMON PROPERTY FOR THE BENEFIT OF THE COMMUNITY AT LARGE; ENHANCEMENT OF COMMUNITY VALUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OWNERS OF UNITS IN THE ASSOCIATION AUTOMATICALLY BECOME MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CORPORATION HAS ANNUAL MEETING ELECTIONS FOR OWNERS TO ELECT OFFICERS FOR THE NEXT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE APPROVAL BY OWNERS. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FEDERAL AND STATE TAX RETURNS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UTILITIES 68,092 0 0 LANDSCAPE & IRRIGATION 146,262 0 0 TREE TRIMMING 7,710 0 0 COMMON AREA MAINTENANCE 1,732 0 0 ADMINISTRATIVE EXPENSE 36,385 0 0 LEGAL & PROFESSIONAL EXPENSE 36,407 0 0 COLLECTION COSTS 7,275 0 0 BAD DEBT RECOVERIES 1,384 0 0 INCOME TAX EXPENSE 195 0 0 TOTAL 305,442 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON RD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092618
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D51795C1AF96A5AFCB19896A9CFBB9872EBCF114
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02ECD5F2415C29E6F6C389B7D65DC4ABFDC558C3D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-02-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm020:19:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN & ASSOCIATES CPA 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/PreparationDt02019-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02019-02-12T20:19:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-11-01
ReturnHeader/TaxPeriodEndDt02018-10-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$292,165
Liabilities
$48,333
Net assets
$243,832
Revenue
$303,160
Expenses
$368,067
Net income
-$64,907
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.22$2.56$0.34$3.82$4.36$0.54
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$2.22$0.20$4.58$4.57$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.03$2.83$0.20$3.60$3.58$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.71$2.60$0.11$3.78$3.58$0.20
2021Detailed filing. Detailed filing data is available for this year.$2.80$2.98$0.18$4.48$4.04$0.44
2020Detailed filing. Detailed filing data is available for this year.$2.86$3.49$0.63$3.90$3.60$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.90$0.45$2.45$3.47$3.46$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.92$0.48$2.44$3.03$3.68$0.65
2017Detailed filing. Detailed filing data is available for this year.$3.60$0.51$3.09$3.02$3.61$0.59
2016Detailed filing. Detailed filing data is available for this year.$4.13$0.45$3.68$3.06$3.08$0.02