Civic Intelligence

Laguna Audubon II Master Assoc

990 • Fiscal year 2017 • EIN 33-0398445

Feb 01, 2016 to Jan 31, 2017 • Filed on Dec 03, 2017

Organization ProfileWWW.LA2AV.COM
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

47th percentile

0.06x

Higher debt load relative to assets than 47% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.11x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet
Liabilities / Assets47th percentile

Assets

$2,109,328

No earlier filing loaded for comparison.

Net Assets

$1,989,262

No earlier filing loaded for comparison.

Liabilities

$120,066

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin61st percentile

Revenue

$1,083,873

No earlier filing loaded for comparison.

Expenses

$946,391

No earlier filing loaded for comparison.

Net Income

$137,482

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0Assets 2017: $2,109,328Liabilities 2017: $120,066Net Assets 2017: $1,989,2622017Assets 2018: $2,250,405Liabilities 2018: $63,392Net Assets 2018: $2,187,0132018Assets 2019: $2,352,709Liabilities 2019: $62,621Net Assets 2019: $2,290,0882019Assets 2020: $2,520,063Liabilities 2020: $2,255,391Net Assets 2020: $264,6722020Assets 2021: $2,596,385Liabilities 2021: $2,332,577Net Assets 2021: $263,8082021Assets 2022: $2,824,767Liabilities 2022: $2,581,953Net Assets 2022: $242,8142022Assets 2023: $2,592,675Liabilities 2023: $2,366,986Net Assets 2023: $225,6892023Assets 2024: $2,759,405Liabilities 2024: $2,541,154Net Assets 2024: $218,2512024Assets 2025: $2,794,536Liabilities 2025: $2,768,196Net Assets 2025: $26,3402025

Highlighted filing

2017

Assets$2,109,328
Liabilities$120,066
Net Assets$1,989,262
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $1,083,873Expenses 2017: $946,391Net Income 2017: $137,4822017Revenue 2018: $1,122,990Expenses 2018: $925,206Net Income 2018: $197,7842018Revenue 2019: $1,109,601Expenses 2019: $1,006,526Net Income 2019: $103,0752019Revenue 2020: $1,012,603Expenses 2020: $1,001,620Net Income 2020: $10,9832020Revenue 2021: $1,004,897Expenses 2021: $1,005,761Net Income 2021: -$8642021Revenue 2022: $1,225,080Expenses 2022: $1,246,074Net Income 2022: -$20,9942022Revenue 2023: $1,345,411Expenses 2023: $1,362,536Net Income 2023: -$17,1252023Revenue 2024: $1,199,933Expenses 2024: $1,207,371Net Income 2024: -$7,4382024Revenue 2025: $1,225,726Expenses 2025: $1,417,637Net Income 2025: -$191,9112025

Highlighted filing

2017

Revenue$1,083,873
Expenses$946,391
Net Income$137,482
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2016 to Jan 31, 2017
Signed
Dec 3, 2017
Return Version
2016v3.0
Gross Receipts
$1,083,873
Mission and Program Overview

Mission

Maintenance and management of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$209,933$1,350,167▲ $1,140,234
Savings and Temporary Cash Investments$1,853,487$745,718▼ $1,107,769
Accounts Receivable$11,516$10,929▼ $587
Total Assets$2,077,799$2,109,328▲ $31,529
Other Assets Total$2,863$2,514▼ $349
Liabilities
Accounts Payable and Accrued Expenses$188,911$72,713▼ $116,198
Deferred Revenue$37,108$47,126▲ $10,018
Other Liabilities-$227-
Total Liabilities$226,019$120,066▼ $105,953
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,527,256$1,769,094▲ $241,838
Unrestricted Net Assets$324,524$220,168▼ $104,356
Total Net Assets Fund Balance$1,851,780$1,989,262▲ $137,482
Total Liabilities and Net Assets / Fund Balance$2,077,799$2,109,328▲ $31,529
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Dan NewkirkPresident
Derrick WillisMember at La
Richard UtasSecretary
Robert YatesTreasurer
Michele SawardVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,073,040
Investment Income
$10,833
Other Revenue
$0
Change in Net Assets
$137,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$946,391
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$152,071--$152,071
All Other Expenses$106,200--$106,200
Fees for Services Legal$104,922--$104,922
Office Expenses$40,582--$40,582
Other Expenses$36,612--$36,612
Fees for Services Other$23,779--$23,779
Insurance$15,579--$15,579
Fees for Services Accounting$1,385--$1,385
Information Technology$450--$450
Total Functional Expenses$946,391$0$0$946,391
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
Income Taxes Payable$227
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
Laguna Audubon Ii Master Assoc
EIN
33-0398445
Phone
9494486000
Address
15241 LAGUNA CANYON ROAD, IRVINE, CA 92618

Signing Officer

Name
Dan Newkirk
Title
President
Phone
9494486000
Signed
2017-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Newkirk
Formed
1989
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Newman and Associates Inc
Address
3141 TIGER RUN CT STE 102, CARLSBAD, CA 92010-6649
Preparer
Jeremy Newman
Phone
7602744029
Supplemental Narrative

Additional Explanations

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

“Laguna audobon ii master association (the "association"), as formed on february 10, 1989 under the laws of the state of california as a nonprofit mutual benefit corporation. The organization is exempt under irc sec. 501 (c) (4). The association was formed to provide for the acquisition, construction, management maintenance and care of residential common areas within certain real property located in the city of aliso viejo, orange county, california. In addition, the association was formed to promte the health, safety and welfare of the residents of the community.”

Form 990, Part IX, Line 24E

“Tree maintenance 23,662 0 0 holiday lights 20,940 0 0 sprinker 15,086 0 0 electricity 11,862 0 0 slope inspection 10,590 0 0 pest control 6,300 0 0 dog bags 5,678 0 0 light repairs 5,241 0 0 display storage 4,881 0 0 handyman 4,334 0 0 light maint 1,680 0 0 light bulbs 1,162 0 0 landscape miscellaneous 1,112 0 0 pest control extras 736 0 0 state tax 567 0 0 taxes and licenses 242 0 0 backflow test 120 0 0 bad debt -3,433 0 0 event committee -4,560 0 0 total 106,200 0 0”

Raw XML Appendix306 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/ExplanationTxt0LAGUNA AUDOBON II MASTER ASSOCIATION (THE "ASSOCIATION"), AS FORMED ON FEBRUARY 10, 1989 UNDER THE LAWS OF THE STATE OF CALIFORNIA AS A NONPROFIT MUTUAL BENEFIT CORPORATION. THE ORGANIZATION IS EXEMPT UNDER IRC SEC. 501 (C) (4). THE ASSOCIATION WAS FORMED TO PROVIDE FOR THE ACQUISITION, CONSTRUCTION, MANAGEMENT MAINTENANCE AND CARE OF RESIDENTIAL COMMON AREAS WITHIN CERTAIN REAL PROPERTY LOCATED IN THE CITY OF ALISO VIEJO, ORANGE COUNTY, CALIFORNIA. IN ADDITION, THE ASSOCIATION WAS FORMED TO PROMTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS OF THE COMMUNITY.
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/ExplanationTxt7TREE MAINTENANCE 23,662 0 0 HOLIDAY LIGHTS 20,940 0 0 SPRINKER 15,086 0 0 ELECTRICITY 11,862 0 0 SLOPE INSPECTION 10,590 0 0 PEST CONTROL 6,300 0 0 DOG BAGS 5,678 0 0 LIGHT REPAIRS 5,241 0 0 DISPLAY STORAGE 4,881 0 0 HANDYMAN 4,334 0 0 LIGHT MAINT 1,680 0 0 LIGHT BULBS 1,162 0 0 LANDSCAPE MISCELLANEOUS 1,112 0 0 PEST CONTROL EXTRAS 736 0 0 STATE TAX 567 0 0 TAXES AND LICENSES 242 0 0 BACKFLOW TEST 120 0 0 BAD DEBT -3,433 0 0 EVENT COMMITTEE -4,560 0 0 TOTAL 106,200 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
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 IX, LINE 24E
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01769094
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02077799
IRS990/TotalAssetsEOYAmt02109328
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0946391
IRS990/TotalFunctionalExpensesGrp/TotalAmt0946391
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0226019
IRS990/TotalLiabilitiesEOYAmt0120066
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IRS990/TotalLiabilitiesGrp/EOYAmt0120066
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01851780
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01989262
IRS990/TotalOtherProgSrvcExpenseAmt0946391
IRS990/TotalProgramServiceExpensesAmt0946391
IRS990/TotalProgramServiceRevenueAmt01073040
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01083873
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01083873
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IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0324524
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0220168
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LA2AV.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN NEWKIRK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486000
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAGUNA AUDUBON II MASTER ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0330398445
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092618
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C4F4301BCA08B0DA86AB5E5E1BC737D06AE3FF09
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03C55BDE8F5BB5030E2F9B5B1332D0CCBD14F63D3
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN AND ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03141 TIGER RUN CT STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920106649
ReturnHeader/PreparerPersonGrp/PhoneNum07602744029
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02017-12-15T09:48:01-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-02-01
ReturnHeader/TaxPeriodEndDt02017-01-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,109,328
Liabilities
$120,066
Net assets
$1,989,262
Revenue
$1,083,873
Expenses
$946,391
Net income
$137,482
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.79$2.77$0.03$1.23$1.42$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$2.54$0.22$1.20$1.21$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.59$2.37$0.23$1.35$1.36$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$2.58$0.24$1.23$1.25$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$2.33$0.26$1.00$1.01$0.00
2020Detailed filing. Detailed filing data is available for this year.$2.52$2.26$0.26$1.01$1.00$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.06$2.29$1.11$1.01$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.06$2.19$1.12$0.93$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.11$0.12$1.99$1.08$0.95$0.14
Peer Organizations

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