Civic Intelligence

Laguna Audubon II Master Assoc

990 • Fiscal year 2018 • EIN 33-0398445

Feb 01, 2017 to Jan 31, 2018 • Filed on Dec 12, 2018

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

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.06x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

69th percentile

18%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

70th percentile

6.7%

Faster asset growth than 70% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

3.6%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$2,250,405

Up $141,077 (+6.7%) from 2017

Net Assets

Up

$2,187,013

Up $197,751 (+9.9%) from 2017

Liabilities

Down

$63,392

Down $56,674 (-47%) from 2017

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin69th percentile

Revenue

Up

$1,122,990

Up $39,117 (+3.6%) from 2017

Expenses

Down

$925,206

Down $21,185 (-2.2%) from 2017

Net Income

Up

$197,784

Up $60,302 (+44%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

2018

Assets$2,250,405
Liabilities$63,392
Net Assets$2,187,013
Open 2018 Filing

Operations Trend

Revenue Growth52nd percentile

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

2018

Revenue$1,122,990
Expenses$925,206
Net Income$197,784
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2017 to Jan 31, 2018
Signed
Dec 12, 2018
Return Version
2017v2.3
Gross Receipts
$1,122,990
Mission and Program Overview

Mission

Maintenance and management of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$745,718$2,172,942▲ $1,427,224
Cash and Non-Interest-Bearing Accounts$1,350,167$68,087▼ $1,282,080
Accounts Receivable$10,929$9,376▼ $1,553
Total Assets$2,109,328$2,250,405▲ $141,077
Other Assets Total$2,514--
Liabilities
Deferred Revenue$47,126$42,753▼ $4,373
Accounts Payable and Accrued Expenses$72,713$20,498▼ $52,215
Other Liabilities$227$141▼ $86
Total Liabilities$120,066$63,392▼ $56,674
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,769,094$1,919,232▲ $150,138
Unrestricted Net Assets$220,168$267,781▲ $47,613
Total Net Assets Fund Balance$1,989,262$2,187,013▲ $197,751
Total Liabilities and Net Assets / Fund Balance$2,109,328$2,250,405▲ $141,077
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

Highest Paid Contractors

ContractorServicesLocationCompensation
O'connell LandscapeLandscaping23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$284,175
Firstservice ResidentialManagement15241 LAGUNA CANYON RD, Irvine, CA 92618$230,209
Pacific Coast ArboristsTree Trimming910 E WALNUT ST, Santa Ana, CA 92701$155,208
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,105,829
Investment Income
$17,161
Other Revenue
$0
Change in Net Assets
$197,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$925,206
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$162,714--$162,714
All Other Expenses$123,573--$123,573
Fees for Services Legal$65,022--$65,022
Office Expenses$43,565--$43,565
Fees for Services Other$27,433--$27,433
Other Expenses$24,945--$24,945
Insurance$18,611--$18,611
Fees for Services Accounting$1,243--$1,243
Information Technology$450--$450
Total Functional Expenses$925,206$0$0$925,206
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$141
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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 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
2018-12-12
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 & Associates CPA 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

“Laguna audubon 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

“Landscape replacement 24,171 0 0 sprinker 19,992 0 0 holiday lights 19,751 0 0 electricity 14,531 0 0 pest control 6,300 0 0 landscape miscellaneous 6,290 0 0 event committee 5,894 0 0 light repairs 5,482 0 0 display storage 4,158 0 0 dog bags 3,466 0 0 handyman 2,771 0 0 slope inspection 2,650 0 0 light bulbs 2,604 0 0 pest control extras 1,935 0 0 light maint 1,540 0 0 bad debt 1,252 0 0 state income tax 741 0 0 other taxes and fees 239 0 0 other 33 0 0 telephone -227 0 0 total 123,573 0 0”

Raw XML Appendix333 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 AUDUBON 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/ExplanationTxt7LANDSCAPE REPLACEMENT 24,171 0 0 SPRINKER 19,992 0 0 HOLIDAY LIGHTS 19,751 0 0 ELECTRICITY 14,531 0 0 PEST CONTROL 6,300 0 0 LANDSCAPE MISCELLANEOUS 6,290 0 0 EVENT COMMITTEE 5,894 0 0 LIGHT REPAIRS 5,482 0 0 DISPLAY STORAGE 4,158 0 0 DOG BAGS 3,466 0 0 HANDYMAN 2,771 0 0 SLOPE INSPECTION 2,650 0 0 LIGHT BULBS 2,604 0 0 PEST CONTROL EXTRAS 1,935 0 0 LIGHT MAINT 1,540 0 0 BAD DEBT 1,252 0 0 STATE INCOME TAX 741 0 0 OTHER TAXES AND FEES 239 0 0 OTHER 33 0 0 TELEPHONE -227 0 0 TOTAL 123,573 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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02109328
IRS990/TotalAssetsEOYAmt02250405
IRS990/TotalAssetsGrp/BOYAmt02109328
IRS990/TotalAssetsGrp/EOYAmt02250405
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0925206
IRS990/TotalFunctionalExpensesGrp/TotalAmt0925206
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0120066
IRS990/TotalLiabilitiesEOYAmt063392
IRS990/TotalLiabilitiesGrp/BOYAmt0120066
IRS990/TotalLiabilitiesGrp/EOYAmt063392
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01989262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02187013
IRS990/TotalOtherProgSrvcExpenseAmt0925206
IRS990/TotalProgramServiceExpensesAmt0925206
IRS990/TotalProgramServiceRevenueAmt01105829
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01122990
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01122990
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02109328
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02250405
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0220168
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0267781
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LA2AV.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN NEWKIRK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486000
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-12
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/AtSubmissionCreationDeviceId0D51795C1AF96A5AFCB19896A9CFBB9872EBCF114
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CDAA69C8E48286D7E8E77F86895B9B0F57C8F28A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-12-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:38:56
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/PreparationDt02018-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02018-12-14T08:38:56-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-02-01
ReturnHeader/TaxPeriodEndDt02018-01-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,250,405
Liabilities
$63,392
Net assets
$2,187,013
Revenue
$1,122,990
Expenses
$925,206
Net income
$197,784
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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.12$1.99$1.08$0.95$0.14
Peer Organizations

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