Civic Intelligence

Laguna Audubon II Master Assoc

990 • Fiscal year 2021 • EIN 33-0398445

Feb 01, 2020 to Jan 31, 2021 • Filed on Dec 01, 2021

Organization ProfileWWW.LA2AV.COM
26840 Aliso Viejo Parkway Ste 100Aliso Viejo, CA 92656

(949) 448-6000

Siviq Scores

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

Liabilities / Assets

95th percentile

0.90x

Higher debt load relative to assets than 95% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

2.32x

Higher debt load relative to revenue than 92% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Net Margin

26th percentile

-0.1%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

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.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Asset Growth

39th percentile

3.0%

Faster asset growth than 39% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

-0.8%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$2,596,385

Up $76,322 (+3.0%) from 2020

Net Assets

Down

$263,808

Down $864 (-0.3%) from 2020

Liabilities

Up

$2,332,577

Up $77,186 (+3.4%) from 2020

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin26th percentile

Revenue

Down

$1,004,897

Down $7,706 (-0.8%) from 2020

Expenses

Up

$1,005,761

Up $4,141 (+0.4%) from 2020

Net Income

Down

-$864

Down $11,847 (-108%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth39th 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

2021

Assets$2,596,385
Liabilities$2,332,577
Net Assets$263,808
Open 2021 Filing

Operations Trend

Revenue Growth34th 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

2021

Revenue$1,004,897
Expenses$1,005,761
Net Income-$864
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2020 to Jan 31, 2021
Signed
Dec 1, 2021
Return Version
2020v4.0
Gross Receipts
$1,004,897
Mission and Program Overview

Mission

Maintenance and management of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,400,409$2,550,124▲ $149,715
Cash and Non-Interest-Bearing Accounts$93,295$28,331▼ $64,964
Accounts Receivable$9,534$16,250▲ $6,716
Total Assets$2,520,063$2,596,385▲ $76,322
Other Assets Total$16,825$1,680▼ $15,145
Liabilities
Other Liabilities$2,143,034$2,290,657▲ $147,623
Deferred Revenue$38,926$32,123▼ $6,803
Accounts Payable and Accrued Expenses$73,431$9,797▼ $63,634
Total Liabilities$2,255,391$2,332,577▲ $77,186
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$264,672$263,808▼ $864
Total Net Assets Fund Balance$264,672$263,808▼ $864
Total Liabilities and Net Assets / Fund Balance$2,520,063$2,596,385▲ $76,322
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
O'connell LandscapeLandscaping23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$229,680
Firstservice ResidentialManagement15241 LAGUNA CANYON RD, Irvine, CA 92618$178,756
Park West LandscapeLandscape5545 GAINES ST, San Diego, CA 92110$153,485
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$986,480
Investment Income
$18,417
Other Revenue
$0
Change in Net Assets
$-864

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,004,897
Total Revenue per Audited Statements
$1,004,897
Total Revenue per Form 990
$1,004,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,005,761
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$80,375$178,756-$259,131
All Other Expenses$39,196--$39,196
Fees for Services Legal$29,912--$29,912
Other Expenses$22,814--$22,814
Insurance$16,125--$16,125
Office Expenses$2,543--$2,543
Total Functional Expenses$827,005$178,756$0$1,005,761

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,005,761
Total Expenses per Audited Statements$1,005,761
Total Expenses per Form 990$1,005,761
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$2,290,657
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
26840 ALISO VIEJO PARKWAY STE 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Dan Newkirk
Title
President
Signed
2021-12-01
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
8445607300
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.”

Raw XML Appendix327 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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02520063
IRS990/TotalAssetsEOYAmt02596385
IRS990/TotalAssetsGrp/BOYAmt02520063
IRS990/TotalAssetsGrp/EOYAmt02596385
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0178756
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0827005
IRS990/TotalFunctionalExpensesGrp/TotalAmt01005761
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02255391
IRS990/TotalLiabilitiesEOYAmt02332577
IRS990/TotalLiabilitiesGrp/BOYAmt02255391
IRS990/TotalLiabilitiesGrp/EOYAmt02332577
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0264672
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263808
IRS990/TotalProgramServiceExpensesAmt0827005
IRS990/TotalProgramServiceRevenueAmt0986480
IRS990/TotalRevenueGrp/ExclusionAmt018417
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0986480
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01004897
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02520063
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02596385
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026840 ALISO VIEJO PARKWAY STE 100
IRS990/USAddress/CityNm0ALISO VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LA2AV.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN NEWKIRK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAGUNA AUDUBON II MASTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0330398445
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt026840 ALISO VIEJO PARKWAY STE 100
ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
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/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02021-12-03T12:10:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NEWKIRK
ReturnHeader/TaxPeriodBeginDt02020-02-01
ReturnHeader/TaxPeriodEndDt02021-01-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,596,385
Liabilities
$2,332,577
Net assets
$263,808
Revenue
$1,004,897
Expenses
$1,005,761
Net income
-$864
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
2021Detailed filing. Detailed filing data is available for this year.$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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