Civic Intelligence

Mount Laguna Improvement Association

990EZ • Fiscal year 2020 • EIN 33-0371747

Sep 01, 2019 to Aug 31, 2020 • Filed on Sep 14, 2020

Organization ProfileWWW.MTLAGUNA.ORG
PO Box 91Mount Laguna, CA 91948

(619) 977-2083

Siviq Scores

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

Liabilities / Assets

66th percentile

0.06x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • 501(c)12 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

0.24x

Higher debt load relative to revenue than 73% of similar nonprofits.

2020 filings • 501(c)12 • <$500k nonprofits • Source year 2020

Net Margin

49th percentile

6.0%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)12 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)12 • <$500k nonprofits • Source year 2020

Asset Growth

67th percentile

6.6%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)12 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

27th percentile

-4.7%

Faster revenue growth than 27% of similar nonprofits.

2020 filings • 501(c)12 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$289,866

Up $24,407 (+9.2%) from 2018

Net Assets

Up

$273,785

Up $10,684 (+4.1%) from 2018

Liabilities

Up

$16,081

Up $13,723 (+582%) from 2018

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin49th percentile

Revenue

Up

$68,368

Up $4,296 (+6.7%) from 2018

Expenses

Up

$64,241

Up $1,394 (+2.2%) from 2018

Net Income

Up

$4,127

Up $2,902 (+237%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$1.0M$500K$0Assets 2014: $257,905Liabilities 2014: $2,508Net Assets 2014: $255,3972014Assets 2015: $265,301Liabilities 2015: $2,464Net Assets 2015: $262,8372015Assets 2016: $267,091Liabilities 2016: $1,930Net Assets 2016: $265,1612016Assets 2017: $265,121Liabilities 2017: $3,245Net Assets 2017: $261,8762017Assets 2018: $265,459Liabilities 2018: $2,358Net Assets 2018: $263,1012018Assets 2020: $289,866Liabilities 2020: $16,081Net Assets 2020: $273,7852020Assets 2021: $293,119Liabilities 2021: $16,167Net Assets 2021: $276,9522021Assets 2022: $308,811Liabilities 2022: $16,745Net Assets 2022: $292,0662022Assets 2025: $843,973Liabilities 2025: $268,707Net Assets 2025: $575,2662025

Highlighted filing

2020

Assets$289,866
Liabilities$16,081
Net Assets$273,785
Open 2020 Filing

Operations Trend

Revenue Growth27th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $64,527Expenses 2014: $62,255Net Income 2014: $2,2722014Revenue 2015: $66,681Expenses 2015: $59,241Net Income 2015: $7,4402015Revenue 2016: $61,326Expenses 2016: $59,002Net Income 2016: $2,3242016Revenue 2017: $63,399Expenses 2017: $66,684Net Income 2017: -$3,2852017Revenue 2018: $64,072Expenses 2018: $62,847Net Income 2018: $1,2252018Revenue 2020: $68,368Expenses 2020: $64,241Net Income 2020: $4,1272020Revenue 2021: $70,607Expenses 2021: $67,755Net Income 2021: $2,8522021Revenue 2022: $76,699Expenses 2022: $61,585Net Income 2022: $15,1142022Revenue 2025: $374,134Expenses 2025: $121,201Net Income 2025: $252,9332025

Highlighted filing

2020

Revenue$68,368
Expenses$64,241
Net Income$4,127
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Sep 14, 2020
Return Version
2019v5.0
Gross Receipts
$68,368
Mission and Program Overview

Mission

Installation and maintenance of a water delivery system for cabins leased from the us forest service in the mount laguna portion of the cleveland national forest.

Program Services

DescriptionGrantsExpenses
INSTALLATION AND MAINTENANCE OF A WATER DELIVERY SYSTEM FOR CABINS LEASED FROM THE US FOREST SERVICE IN THE MOUNT LAGUNA PORTION OF THE CLEVELAND NATIONAL FOREST.--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
FRANK KALINOSKIPresidentPT$0--
JOANNE ODENTHALSecretary-$0--
KAREN MOTTATreasurerPT$0--
CARL SESSIONSVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Mount Laguna Improvement Association
EIN
33-0371747
Phone
6199772083
Address
PO BOX 91, MOUNT LAGUNA, CA 91948

Signing Officer

Name
Karen Motta
Title
Treasurer
Signed
2020-09-14
Discuss with paid preparer
Yes

Preparer

Firm
Janice Talleur CPA
Address
16870 WEST BERNARDO DRIVE SUITE 400, SAN DIEGO, CA 92127
Preparer
Janice Talleur CPA
Phone
8582432559
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $239”

Other Expenses.1009

“Depreciation $16463”

Other Expenses.1012

“Insurance $4844”

Other Expenses.1

“NFH TRACT FEES $8750”

Other Expenses.2

“Water system delivery&maint. $2879”

Other Expenses.3

“PERMIT $2711”

Other Expenses.4

“UTILITIES $1880”

Other Expenses.5

“Repairs and maintenance $949”

Other Expenses.6

“STATE FRANCHISE TAX $800”

Other Expenses.7

“MEMBER EXPENSES $564”

Other Expenses.8

“DONATIONS $562”

Other Expenses.9

“CONFERENCES $492”

Other Expenses.10

“WEBSITE $490”

Other Expenses.11

“CRWA DUES $443”

Other Expenses.12

“TRAINING $275”

Other Expenses.15

“BANK SERVICE CHARGES $54”

Other Assets.1004

“Miscellaneous - Beginning $188137 Miscellaneous - Ending $176134”

Other Assets.1005

“Accounts Receivable - Beginning $12 Accounts Receivable - Ending $0”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $2305 Prepaid Expenses and Deferred Charges - Ending $2360”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $415 Accounts Payable and Accrued Expenses - Ending $552”

Total Liabilities.1003

“Deferred Revenue - Beginning $0 Deferred Revenue - Ending $549”

Total Liabilities.1

“PAYROLL LIABILITIES - Beginning $1786 PAYROLL LIABILITIES - Ending $1980”

Total Liabilities.2

“RESERVE ACCOUNT - Beginning $0 RESERVE ACCOUNT - Ending $13000”

Raw XML Appendix155 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KAREN MOTTA
IRS990EZ/BooksInCareOfDetail/PhoneNum06199772083
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 91
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOUNT LAGUNA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0919480091
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt081405
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0111372
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04127
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02436
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0271859
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0289866
IRS990EZ/FundraisingGrossIncomeAmt01513
IRS990EZ/GrossReceiptsAmt068368
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0686
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt043668
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0269658
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0273785
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0269658
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0273785
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0FRANK KALINOSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOANNE ODENTHAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KAREN MOTTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CARL SESSIONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0190454
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0178494
IRS990EZ/OtherExpensesTotalAmt042395
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0INSTALLATION AND MAINTENANCE OF A WATER DELIVERY SYSTEM FOR CABINS LEASED FROM THE US FOREST SERVICE IN THE MOUNT LAGUNA PORTION OF THE CLEVELAND NATIONAL FOREST.
IRS990EZ/PrintingPublicationsPostageAmt0480
IRS990EZ/ProgramServiceRevenueAmt022501
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0INSTALLATION AND MAINTENANCE OF A WATER DELIVERY SYSTEM FOR CABINS LEASED FROM THE US FOREST SERVICE IN THE MOUNT LAGUNA PORTION OF THE CLEVELAND NATIONAL FOREST.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt018930
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt01513
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02201
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt016081
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt064241
IRS990EZ/TotalRevenueAmt068368
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MTLAGUNA.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $239
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $16463
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $4844
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NFH TRACT FEES $8750
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WATER SYSTEM DELIVERY&MAINT. $2879
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PERMIT $2711
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES $1880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REPAIRS AND MAINTENANCE $949
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8STATE FRANCHISE TAX $800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MEMBER EXPENSES $564
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DONATIONS $562
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CONFERENCES $492
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12WEBSITE $490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13CRWA DUES $443
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14TRAINING $275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15BANK SERVICE CHARGES $54
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Miscellaneous - Beginning $188137 Miscellaneous - Ending $176134
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Accounts Receivable - Beginning $12 Accounts Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Prepaid Expenses and Deferred Charges - Beginning $2305 Prepaid Expenses and Deferred Charges - Ending $2360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Accounts Payable and Accrued Expenses - Beginning $415 Accounts Payable and Accrued Expenses - Ending $552
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Deferred Revenue - Beginning $0 Deferred Revenue - Ending $549
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21PAYROLL LIABILITIES - Beginning $1786 PAYROLL LIABILITIES - Ending $1980
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22RESERVE ACCOUNT - Beginning $0 RESERVE ACCOUNT - Ending $13000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Total Liabilities.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Total Liabilities.2
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN MOTTA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT LAGUNA IMPROVEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0330371747
ReturnHeader/Filer/PhoneNum06199772083
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 91
ReturnHeader/Filer/USAddress/CityNm0MOUNT LAGUNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091948
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270058630
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JANICE TALLEUR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016870 WEST BERNARDO DRIVE SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092127
ReturnHeader/PreparerPersonGrp/PhoneNum08582432559
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANICE TALLEUR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-09-14T14:49:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$289,866
Liabilities
$16,081
Net assets
$273,785
Revenue
$68,368
Expenses
$64,241
Net income
$4,127
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.44$2.69$5.75$3.74$1.21$2.53
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.17$2.92$0.77$0.62$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.93$0.16$2.77$0.71$0.68$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.90$0.16$2.74$0.68$0.64$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.65$0.02$2.63$0.64$0.63$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.65$0.03$2.62$0.63$0.67$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.02$2.65$0.61$0.59$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.65$0.02$2.63$0.67$0.59$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.03$2.55$0.65$0.62$0.02