Civic Intelligence

Laguna Audubon II Master Assoc

990 • Fiscal year 2024 • EIN 33-0398445

Feb 01, 2023 to Jan 31, 2024 • Filed on Dec 03, 2024

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

0.92x

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

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

2.12x

Higher debt load relative to revenue than 93% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-0.6%

Higher net margin than 30% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.4%

Faster asset growth than 57% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-11%

Faster revenue growth than 18% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$2,759,405

Up $166,730 (+6.4%) from 2023

Net Assets

Down

$218,251

Down $7,438 (-3.3%) from 2023

Liabilities

Up

$2,541,154

Up $174,168 (+7.4%) from 2023

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin30th percentile

Revenue

Down

$1,199,933

Down $145,478 (-11%) from 2023

Expenses

Down

$1,207,371

Down $155,165 (-11%) from 2023

Net Income

Up

-$7,438

Up $9,687 (+57%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2024

Assets$2,759,405
Liabilities$2,541,154
Net Assets$218,251
Open 2024 Filing

Operations Trend

Revenue Growth18th 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

2024

Revenue$1,199,933
Expenses$1,207,371
Net Income-$7,438
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2023 to Jan 31, 2024
Signed
Dec 3, 2024
Return Version
2023v5.0
Gross Receipts
$1,199,933
Mission and Program Overview

Mission

Maintenance and management of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,535,058$1,971,659▲ $436,601
Savings and Temporary Cash Investments$1,043,954$777,682▼ $266,272
Accounts Receivable$12,844$10,050▼ $2,794
Prepaid Expenses and Deferred Charges$663$14▼ $649
Total Assets$2,592,675$2,759,405▲ $166,730
Other Assets Total$156--
Liabilities
Other Liabilities$2,250,867$2,425,801▲ $174,934
Accounts Payable and Accrued Expenses$58,685$67,183▲ $8,498
Deferred Revenue$57,434$48,170▼ $9,264
Total Liabilities$2,366,986$2,541,154▲ $174,168
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$225,689$218,251▼ $7,438
Total Net Assets Fund Balance$225,689$218,251▼ $7,438
Total Liabilities and Net Assets / Fund Balance$2,592,675$2,759,405▲ $166,730
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Andrew BeierPresident
Derrick WillisDirector
Sanam MunizSecretary
PIERO D'INNOCENZOTreasurer
Richard UtasVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West Landscape MaintenanceLandscaping2354 N BATAVIA STREET, Orange, CA 92865$596,139
Pca Arborists & ConsultantsTree Maintenanc910 E WALNUT ST, Santa Ana, CA 92701$181,640
Seabreeze Management CompanyManagement26840 ALISO VIEJO PARKWAY SUITE 100, Aliso Viejo, CA 92656$112,870
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,186,320
Investment Income
$13,613
Other Revenue
$0
Change in Net Assets
$-7,438

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,199,933
Total Revenue per Audited Statements
$1,199,933
Total Revenue per Form 990
$1,199,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,207,371
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-$123,770-$123,770
All Other Expenses$73,787$649-$74,436
Other Expenses$40,706--$40,706
Fees for Services Other$34,754--$34,754
Office Expenses$29,509--$29,509
Insurance$20,794--$20,794
Fees for Services Legal$12,905--$12,905
Total Functional Expenses$1,082,952$124,419$0$1,207,371

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,207,371
Total Expenses per Audited Statements$1,207,371
Total Expenses per Form 990$1,207,371
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$2,425,801
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
PIERO D'INNOCENZO
Title
Treasurer
Phone
8003237517
Signed
2024-12-03
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
2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
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 Appendix329 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/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalAssetsBOYAmt02592675
IRS990/TotalAssetsEOYAmt02759405
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IRS990/TotalAssetsGrp/EOYAmt02759405
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124419
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01082952
IRS990/TotalFunctionalExpensesGrp/TotalAmt01207371
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02366986
IRS990/TotalLiabilitiesEOYAmt02541154
IRS990/TotalLiabilitiesGrp/BOYAmt02366986
IRS990/TotalLiabilitiesGrp/EOYAmt02541154
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0225689
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0218251
IRS990/TotalProgramServiceExpensesAmt01082952
IRS990/TotalProgramServiceRevenueAmt01186320
IRS990/TotalRevenueGrp/ExclusionAmt013613
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01186320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01199933
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02592675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02759405
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PIERO D'INNOCENZO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08003237517
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-03
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/AddressLine1Txt02111 PALOMAR AIRPORT RD STE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920111419
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02024-12-05T15:18:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-02-01
ReturnHeader/TaxPeriodEndDt02024-01-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,759,405
Liabilities
$2,541,154
Net assets
$218,251
Revenue
$1,199,933
Expenses
$1,207,371
Net income
-$7,438
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
2024Detailed filing. Detailed filing data is available for this year.$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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