Civic Intelligence

Laguna Audubon II Master Assoc

990 • Fiscal year 2023 • EIN 33-0398445

Feb 01, 2022 to Jan 31, 2023 • Filed on Nov 15, 2023

Organization ProfileWWW.LAGUNAAUDUBON2.COM
26840 Aliso Viejo Parkway Ste 100Aliso Viejo, CA 92656

(800) 323-7517

Siviq Scores

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

Liabilities / Assets

95th percentile

0.91x

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

91st percentile

1.76x

Higher debt load relative to revenue than 91% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

29th percentile

-1.3%

Higher net margin than 29% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

15th percentile

-8.2%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

57th percentile

9.8%

Faster revenue growth than 57% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$2,592,675

Down $232,092 (-8.2%) from 2022

Net Assets

Down

$225,689

Down $17,125 (-7.1%) from 2022

Liabilities

Down

$2,366,986

Down $214,967 (-8.3%) from 2022

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin29th percentile

Revenue

Up

$1,345,411

Up $120,331 (+9.8%) from 2022

Expenses

Up

$1,362,536

Up $116,462 (+9.3%) from 2022

Net Income

Up

-$17,125

Up $3,869 (+18%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2023

Assets$2,592,675
Liabilities$2,366,986
Net Assets$225,689
Open 2023 Filing

Operations Trend

Revenue Growth57th 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

2023

Revenue$1,345,411
Expenses$1,362,536
Net Income-$17,125
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2022 to Jan 31, 2023
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,345,411
Mission and Program Overview

Mission

Maintenance and management of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,494,353$1,535,058▲ $40,705
Savings and Temporary Cash Investments$1,303,881$1,043,954▼ $259,927
Accounts Receivable$25,504$12,844▼ $12,660
Prepaid Expenses and Deferred Charges$1,029$663▼ $366
Total Assets$2,824,767$2,592,675▼ $232,092
Other Assets Total-$156-
Liabilities
Other Liabilities$2,335,601$2,250,867▼ $84,734
Accounts Payable and Accrued Expenses$205,302$58,685▼ $146,617
Deferred Revenue$41,050$57,434▲ $16,384
Total Liabilities$2,581,953$2,366,986▼ $214,967
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$242,814$225,689▼ $17,125
Total Net Assets Fund Balance$242,814$225,689▼ $17,125
Total Liabilities and Net Assets / Fund Balance$2,824,767$2,592,675▼ $232,092
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Andrew BeierPresident
Sanam MunizDirector
Frans ErkelensSecretary
PIERO D'INNOCENZOTreasurer
Richard UtasVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West Landscape MaintenanceLandscaping2354 N BATAVIA STREET, Orange, CA 92865$865,492
Pca Arborists & ConsultantsTree Maintenanc910 E WALNUT ST, Santa Ana, CA 92701$185,567
Seabreeze Management CompanyManagement26840 ALISO VIEJO PARKWAY SUITE 100, Aliso Viejo, CA 92656$130,930
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,334,278
Investment Income
$11,133
Other Revenue
$0
Change in Net Assets
$-17,125

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,345,411
Total Revenue per Audited Statements
$1,345,411
Total Revenue per Form 990
$1,345,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,362,536
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-$130,930-$130,930
Other Expenses$52,348--$52,348
All Other Expenses$34,906$366-$35,272
Fees for Services Legal$28,974--$28,974
Fees for Services Other$25,875--$25,875
Insurance$18,278--$18,278
Office Expenses$7,505--$7,505
Total Functional Expenses$1,231,240$131,296$0$1,362,536

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,362,536
Total Expenses per Audited Statements$1,362,536
Total Expenses per Form 990$1,362,536
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$2,250,867
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
8003237517
Address
26840 ALISO VIEJO PARKWAY STE 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Andrew Beier
Title
President
Phone
8003237517
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Beier
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
2701 LOKER AVE W STE 230, 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 Appendix331 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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02824767
IRS990/TotalAssetsEOYAmt02592675
IRS990/TotalAssetsGrp/BOYAmt02824767
IRS990/TotalAssetsGrp/EOYAmt02592675
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131296
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01231240
IRS990/TotalFunctionalExpensesGrp/TotalAmt01362536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02581953
IRS990/TotalLiabilitiesEOYAmt02366986
IRS990/TotalLiabilitiesGrp/BOYAmt02581953
IRS990/TotalLiabilitiesGrp/EOYAmt02366986
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0242814
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0225689
IRS990/TotalProgramServiceExpensesAmt01231240
IRS990/TotalProgramServiceRevenueAmt01334278
IRS990/TotalRevenueGrp/ExclusionAmt011133
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01334278
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01345411
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02824767
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02592675
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY STE 100
IRS990/USAddress/CityNm0ALISO VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LAGUNAAUDUBON2.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW BEIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08003237517
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAGUNA AUDUBON II MASTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0330398445
ReturnHeader/Filer/PhoneNum08003237517
ReturnHeader/Filer/USAddress/AddressLine1Txt026840 ALISO VIEJO PARKWAY STE 100
ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02701 LOKER AVE W STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092010
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02023-11-16T17:28:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANDREW
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BEIER
ReturnHeader/TaxPeriodBeginDt02022-02-01
ReturnHeader/TaxPeriodEndDt02023-01-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,592,675
Liabilities
$2,366,986
Net assets
$225,689
Revenue
$1,345,411
Expenses
$1,362,536
Net income
-$17,125
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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