Civic Intelligence

Mount Laguna Improvement Association

990 • Fiscal year 2025 • EIN 33-0371747

Sep 01, 2024 to Aug 31, 2025 • Filed on Dec 03, 2025

Organization ProfileN/A
PO Box 91Mount Laguna, CA 91948

(619) 540-3225

Siviq Scores

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

Liabilities / Assets

78th percentile

0.32x

Higher debt load relative to assets than 78% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.72x

Higher debt load relative to revenue than 71% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Net Margin

98th percentile

68%

Higher net margin than 98% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Asset Growth

99th percentile

159%

Faster asset growth than 99% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

99th percentile

301%

Faster revenue growth than 99% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$843,973

Up $535,162 (+173%) from 2022

Net Assets

Up

$575,266

Up $283,200 (+97%) from 2022

Liabilities

Up

$268,707

Up $251,962 (+1505%) from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin98th percentile

Revenue

Up

$374,134

Up $297,435 (+388%) from 2022

Expenses

Up

$121,201

Up $59,616 (+97%) from 2022

Net Income

Up

$252,933

Up $237,819 (+1574%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth99th 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

2025

Assets$843,973
Liabilities$268,707
Net Assets$575,266
Open 2025 Filing

Operations Trend

Revenue Growth99th 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

2025

Revenue$374,134
Expenses$121,201
Net Income$252,933
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$374,134
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.

Install and maintain water distribtuion system for 176 residential units

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$128,219$447,854▲ $319,635
Cash and Non-Interest-Bearing Accounts$195,079$394,405▲ $199,326
Accounts Receivable$205$1,625▲ $1,420
Prepaid Expenses and Deferred Charges$2,313$89▼ $2,224
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$325,816$843,973▲ $518,157
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,410$268,707▲ $265,297
Total Liabilities$3,410$268,707▲ $265,297
Net Assets / Fund Balance
Net Assets With Donor Restrictions$267,816$531,770▲ $263,954
Net Assets Without Donor Restrictions$54,590$43,496▼ $11,094
Total Net Assets Fund Balance$322,406$575,266▲ $252,860
Total Liabilities and Net Assets / Fund Balance$325,816$843,973▲ $518,157

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$447,854$406,472$854,326
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Elizabeth DunnFrmr President
Jay MoserPresident
Carl SessionsVice President
Barbara BelliniDirector
Bill ClevelandDirector
Kelley McgueDirector
Meg MooreDirector
Per MartinDirector
Laura BierFrmr Director
Mary LadewigFrmr Treasurer
Eva KrallSecretary
Daniel MorrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$525
Program Service Revenue
$365,701
Investment Income
$7,908
Other Revenue
$0
All Other Contributions
$525
Change in Net Assets
$252,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,567
Salaries, Compensation, and Employee Benefits$21,634
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$35,684--$35,684
Other Salaries and Wages$16,994$2,999-$19,993
Insurance$7,850$1,385-$9,235
All Other Expenses$3,634$1,765-$5,399
Fees for Services Accounting$4,276$755-$5,031
Other Expenses$1,847$326-$2,173
Payroll Taxes$1,395$246-$1,641
Office Expenses$847$150-$997
Fees for Services Legal-$10-$10
Total Functional Expenses$113,565$7,636$0$121,201
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Each cabin owner is considered a member and has one voting right per cabin.”

Form 990, Part VI, Section B, Line 11B

“Board of directors recieve a copy of the form 990 prior to submission.”

Form 990, Part VI, Section C, Line 18

“Form 990 and other financial documents are available to the public on other Organizations' web sites, such as various charity evaluator web sites.The required organizational documents of the exempt organization will be available (for inspection and copying) at the Organization's main office during normal business hours at no charge. The public inspection copy of the Organization's form 990 from the previous three years (at a minimum) will be available (for inspection or copying) at the Organization's main office during normal business hours at no charge. The Public Inspection copy of the Form 990 will not include the Schedule B names and address of contributors. The Organization will make best efforts to ensure that the Form 990 held at their main office is the most updated version of such. When responding to a public inspection request for any organizational document or Form 990 by anyone, the Organization shall fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Mount Laguna Improvement Association
EIN
33-0371747
Phone
6195403225
Address
PO BOX 91, MOUNT LAGUNA, CA 91948

Signing Officer

Name
Kelley Mcgue
Title
Treasurer
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Firm
Marilyn K Turner CPA
Address
4817 PALM AVE SUITE 3, LA MESA, CA 91941
Preparer
Marilyn Turner CPA
Phone
6196676600
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Management reviewed its positions for all open tax years and has determined that no provision for uncertain tax positions under FIN 48 is required.”

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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CA INCOME TAXES
IRS990/OtherExpensesGrp/Desc1nfh tract dues
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENACE
IRS990/OtherExpensesGrp/Desc3Licenses & Permits
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0326
IRS990/OtherExpensesGrp/ProgramServicesAmt024528
IRS990/OtherExpensesGrp/ProgramServicesAmt19730
IRS990/OtherExpensesGrp/ProgramServicesAmt26780
IRS990/OtherExpensesGrp/ProgramServicesAmt31847
IRS990/OtherExpensesGrp/TotalAmt024528
IRS990/OtherExpensesGrp/TotalAmt19730
IRS990/OtherExpensesGrp/TotalAmt26780
IRS990/OtherExpensesGrp/TotalAmt32173
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02999
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt016994
IRS990/OtherSalariesAndWagesGrp/TotalAmt019993
IRS990/OtherSourcesGrossIncomeAmt0525
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0246
IRS990/PayrollTaxesGrp/ProgramServicesAmt01395
IRS990/PayrollTaxesGrp/TotalAmt01641
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02313
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt089
IRS990/PriorPeriodAdjustmentsAmt0-73
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0365701
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0365701
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt08343
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt054710
IRS990/PYOtherRevenueAmt03204
IRS990/PYProgramServiceRevenueAmt081868
IRS990/PYRevenuesLessExpensesAmt020813
IRS990/PYSalariesCompEmpBnftPaidAmt017892
IRS990/PYTotalExpensesAmt072602
IRS990/PYTotalRevenueAmt093415
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0252933
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0447854
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0406472
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0854326
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management reviewed its positions for all open tax years and has determined that no provision for uncertain tax positions under FIN 48 is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0447854
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each cabin owner is considered a member and has one voting right per cabin.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS RECIEVE A COPY OF THE FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 and other financial documents are available to the public on other Organizations' web sites, such as various charity evaluator web sites.The required organizational documents of the exempt organization will be available (for inspection and copying) at the Organization's main office during normal business hours at no charge. The public inspection copy of the Organization's form 990 from the previous three years (at a minimum) will be available (for inspection or copying) at the Organization's main office during normal business hours at no charge. The Public Inspection copy of the Form 990 will not include the Schedule B names and address of contributors. The Organization will make best efforts to ensure that the Form 990 held at their main office is the most updated version of such. When responding to a public inspection request for any organizational document or Form 990 by anyone, the Organization shall fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0325816
IRS990/TotalAssetsEOYAmt0843973
IRS990/TotalAssetsGrp/BOYAmt0325816
IRS990/TotalAssetsGrp/EOYAmt0843973
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0525
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07636
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0113565
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121201
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03410
IRS990/TotalLiabilitiesEOYAmt0268707
IRS990/TotalLiabilitiesGrp/BOYAmt03410
IRS990/TotalLiabilitiesGrp/EOYAmt0268707
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0322406
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0575266
IRS990/TotalProgramServiceExpensesAmt0113565
IRS990/TotalProgramServiceRevenueAmt0365701
IRS990/TotalRevenueGrp/ExclusionAmt07908
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0365701
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0374134
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0325816
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0843973
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 91
IRS990/USAddress/CityNm0MOUNT LAGUNA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091948
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLEY MCGUE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT LAGUNA IMPROVEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0330371747
ReturnHeader/Filer/PhoneNum06195403225
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 91
ReturnHeader/Filer/USAddress/CityNm0MOUNT LAGUNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091948
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204216940
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARILYN K TURNER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04817 PALM AVE SUITE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA MESA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$843,973
Liabilities
$268,707
Net assets
$575,266
Revenue
$374,134
Expenses
$121,201
Net income
$252,933
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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