Civic Intelligence

Laguna Audubon II Master Assoc

990 • Fiscal year 2020 • EIN 33-0398445

Feb 01, 2019 to Jan 31, 2020 • Filed on May 19, 2020

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

94th percentile

0.89x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

2.23x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

34th percentile

1.1%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

61st percentile

7.1%

Faster asset growth than 61% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

30th percentile

-8.7%

Faster revenue growth than 30% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$2,520,063

Up $167,354 (+7.1%) from 2019

Net Assets

Down

$264,672

Down $2,025,416 (-88%) from 2019

Liabilities

Up

$2,255,391

Up $2,192,770 (+3502%) from 2019

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin34th percentile

Revenue

Down

$1,012,603

Down $96,998 (-8.7%) from 2019

Expenses

Down

$1,001,620

Down $4,906 (-0.5%) from 2019

Net Income

Down

$10,983

Down $92,092 (-89%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth61st 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

2020

Assets$2,520,063
Liabilities$2,255,391
Net Assets$264,672
Open 2020 Filing

Operations Trend

Revenue Growth30th 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

2020

Revenue$1,012,603
Expenses$1,001,620
Net Income$10,983
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2019 to Jan 31, 2020
Signed
May 19, 2020
Return Version
2019v5.0
Gross Receipts
$1,012,603
Mission and Program Overview

Mission

Maintenance and management of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,294,419$2,400,409▲ $105,990
Cash and Non-Interest-Bearing Accounts$47,901$93,295▲ $45,394
Accounts Receivable$10,389$9,534▼ $855
Total Assets$2,352,709$2,520,063▲ $167,354
Other Assets Total-$16,825-
Liabilities
Other Liabilities$1,071$2,143,034▲ $2,141,963
Accounts Payable and Accrued Expenses$29,820$73,431▲ $43,611
Deferred Revenue$31,730$38,926▲ $7,196
Total Liabilities$62,621$2,255,391▲ $2,192,770
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,036,399--
Net Assets Without Donor Restrictions$253,689$264,672▲ $10,983
Total Net Assets Fund Balance$2,290,088$264,672▼ $2,025,416
Total Liabilities and Net Assets / Fund Balance$2,352,709$2,520,063▲ $167,354
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Dan NewkirkPresident
Derrick WillisMember at La
Richard UtasSecretary
Andrew BeierTreasurer
Michele SawardVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Firstservice ResidentialManagement15241 LAGUNA CANYON RD, Irvine, CA 92618$292,766
O'connell LandscapeLandscaping23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$292,766
Pacific Coast ArboristsTree Trimming910 E WALNUT ST, Santa Ana, CA 92701$188,835
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$976,807
Investment Income
$35,796
Other Revenue
$0
Change in Net Assets
$10,983

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,012,603
Total Revenue per Audited Statements
$1,012,603
Total Revenue per Form 990
$1,012,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,001,620
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$242,795--$242,795
Fees for Services Legal$63,566$2,314-$65,880
All Other Expenses$41,825--$41,825
Office Expenses$29,845--$29,845
Other Expenses$16,896--$16,896
Insurance$14,984--$14,984
Total Functional Expenses$999,306$2,314$0$1,001,620

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,001,620
Total Expenses per Audited Statements$1,001,620
Total Expenses per Form 990$1,001,620
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
Contract Liabilities$2,142,720
Income Taxes Payable$314
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
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
EIN
33-0398445
Phone
9494486000
Address
15241 LAGUNA CANYON ROAD, IRVINE, CA 92618

Signing Officer

Name
Andrew Beier
Title
Treasurer
Signed
2020-05-19
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
Volunteers
5

Preparer

Firm
Newman Certified Public Accountant 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 XI, Line 9

“Asc 606 reserve reclass -2,036,399”

Raw XML Appendix337 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/ExplanationTxt7ASC 606 RESERVE RECLASS -2,036,399
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 XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0999306
IRS990/TotalFunctionalExpensesGrp/TotalAmt01001620
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IRS990/TotalProgramServiceExpensesAmt0999306
IRS990/TotalProgramServiceRevenueAmt0976807
IRS990/TotalRevenueGrp/ExclusionAmt035796
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0976807
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01012603
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02520063
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.LA2AV.COM
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ReturnHeader/BuildTS02021-04-22 16:20:28Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW BEIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAGUNA AUDUBON II MASTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0330398445
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BB858BA31F04699E906BF4765556342F31FF276D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C1490D7F8BDFECC8F5CECD3D4A3AD5AAC6DA8B74
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-11-11
ReturnHeader/FilingSecurityInformation/IPTm008:32:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT 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/PreparationDt02020-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02020-11-11T10:33:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-02-01
ReturnHeader/TaxPeriodEndDt02020-01-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,520,063
Liabilities
$2,255,391
Net assets
$264,672
Revenue
$1,012,603
Expenses
$1,001,620
Net income
$10,983
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