Civic Intelligence

Wagon Wheel Canyon

EIN 33-0668635 • 501(c)4 • Irvine, CA

Profile

The specific & primary purposes of the association are to bring civic betterments & social improvements by preservation of the architecture & appearance of the community by owning, operating & maintaining the properties for use of all residents.

320 Commerce Suite 200Irvine, CA 92602

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

0.93x

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

1.03x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

50th percentile

5.9%

Higher net margin than 50% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

85th percentile

25%

Faster asset growth than 85% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-1.0%

Faster revenue growth than 35% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$716,792

Up $143,015 (+25%) from 2024

Liabilities

Up

$666,387

Up $104,774 (+19%) from 2024

Net Assets

Up

$50,405

Up $38,241 (+314%) from 2024

Operations
Liabilities / Revenue89th percentileNet Margin50th percentile

Revenue

Down

$648,091

Down $6,249 (-1.0%) from 2024

Expenses

Up

$609,850

Up $11,654 (+1.9%) from 2024

Net Income

Down

$38,241

Down $17,903 (-32%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2016: $565,736Liabilities 2016: $38,318Net Assets 2016: $527,4182016Assets 2017: $645,780Liabilities 2017: $35,995Net Assets 2017: $609,7852017Assets 2018: $680,973Liabilities 2018: $43,123Net Assets 2018: $637,8502018Assets 2019: $791,067Liabilities 2019: $35,548Net Assets 2019: $755,5192019Assets 2020: $677,264Liabilities 2020: $707,870Net Assets 2020: -$30,6062020Assets 2021: $398,210Liabilities 2021: $446,905Net Assets 2021: -$48,6952021Assets 2022: $313,195Liabilities 2022: $379,280Net Assets 2022: -$66,0852022Assets 2023: $454,679Liabilities 2023: $498,659Net Assets 2023: -$43,9802023Assets 2024: $573,777Liabilities 2024: $561,613Net Assets 2024: $12,1642024Assets 2025: $716,792Liabilities 2025: $666,387Net Assets 2025: $50,4052025

Highlighted filing

2025

Assets$716,792
Liabilities$666,387
Net Assets$50,405
Open 2025 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $442,285Expenses 2016: $378,545Net Income 2016: $63,7402016Revenue 2017: $445,991Expenses 2017: $363,624Net Income 2017: $82,3672017Revenue 2018: $449,718Expenses 2018: $421,653Net Income 2018: $28,0652018Revenue 2019: $476,443Expenses 2019: $358,774Net Income 2019: $117,6692019Revenue 2020: $656,723Expenses 2020: $752,202Net Income 2020: -$95,4792020Revenue 2021: $699,295Expenses 2021: $717,384Net Income 2021: -$18,0892021Revenue 2022: $666,412Expenses 2022: $683,802Net Income 2022: -$17,3902022Revenue 2023: $561,051Expenses 2023: $535,666Net Income 2023: $25,3852023Revenue 2024: $654,340Expenses 2024: $598,196Net Income 2024: $56,1442024Revenue 2025: $648,091Expenses 2025: $609,850Net Income 2025: $38,2412025

Highlighted filing

2025

Revenue$648,091
Expenses$609,850
Net Income$38,241
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$716,792
Liabilities
$666,387
Net assets
$50,405
Revenue
$648,091
Expenses
$609,850
Net income
$38,241
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.17$6.66$0.50$6.48$6.10$0.38
2024Detailed filing. Detailed filing data is available for this year.$5.74$5.62$0.12$6.54$5.98$0.56
2023Detailed filing. Detailed filing data is available for this year.$4.55$4.99$0.44$5.61$5.36$0.25
2022Detailed filing. Detailed filing data is available for this year.$3.13$3.79$0.66$6.66$6.84$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.98$4.47$0.49$6.99$7.17$0.18
2020Detailed filing. Detailed filing data is available for this year.$6.77$7.08$0.31$6.57$7.52$0.95
2019Detailed filing. Detailed filing data is available for this year.$7.91$0.36$7.56$4.76$3.59$1.18
2018Detailed filing. Detailed filing data is available for this year.$6.81$0.43$6.38$4.50$4.22$0.28
2017Detailed filing. Detailed filing data is available for this year.$6.46$0.36$6.10$4.46$3.64$0.82
2016Detailed filing. Detailed filing data is available for this year.$5.66$0.38$5.27$4.42$3.79$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jun 24, 2025
Return Version
2024v5.0
Gross Receipts
$648,091
Mission and Program Overview

Mission

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.

Provide & preserve civic betterments, social improvements, & architectural beauty of & for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$556,303$701,057▲ $144,754
Prepaid Expenses and Deferred Charges$10,257$8,576▼ $1,681
Accounts Receivable$7,217$7,159▼ $58
Total Assets$573,777$716,792▲ $143,015
Liabilities
Other Liabilities$549,339$651,356▲ $102,017
Accounts Payable and Accrued Expenses$12,274$15,031▲ $2,757
Total Liabilities$561,613$666,387▲ $104,774
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,164$50,405▲ $38,241
Total Net Assets Fund Balance$12,164$50,405▲ $38,241
Total Liabilities and Net Assets / Fund Balance$573,777$716,792▲ $143,015
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Scott BergPresident
Lauren MayberryMember at La
David StevensSecretary
Jack RocheTreasurer
Marty DankoVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
O'connell LandscapeLandscaping23091 ARROYO VISTA, 23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$240,401
Action Property ManagementManagement320 COMMERCE SUITE 200, 320 COMMERCE SUITE 200, Irvine, CA 92602$105,726
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$647,516
Investment Income
$575
Other Revenue
$0
Change in Net Assets
$38,241

Audited Revenue Reconciliation

Revenue per Audited Statements
$648,091
Total Revenue per Audited Statements
$648,091
Total Revenue per Form 990
$648,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$609,850
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-$72,405-$72,405
Office Expenses-$40,588-$40,588
Fees for Services Legal-$39,301-$39,301
Insurance$22,263--$22,263
All Other Expenses$13,470--$13,470
Other Expenses$9,925--$9,925
Total Functional Expenses$457,556$152,294$0$609,850

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$609,850
Total Expenses per Audited Statements$609,850
Total Expenses per Form 990$609,850
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$623,269
Prepaid Assessments$25,535
Refundable Deposits$2,552
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
Yes
Other officer compensation reviewed
Yes
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

“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”

Form 990, Page 6, Part VI, Line 6

“As per the governing documents - residents become members by virtue of owning a unit in the community.”

Form 990, Page 6, Part VI, Line 7A

“Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”

Form 990, Page 6, Part VI, Line 7B

“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”

Form 990, Page 6, Part VI, Line 11B

“Association's board of directors reviews and approves the tax returns.”

Form 990, Page 6, Part VI, Line 15A

“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”

Form 990, Page 6, Part VI, Line 15B

“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”

Form 990, Page 6, Part VI, Line 19

“All documents required to be disclosed by the association are available upon request at the offices of its management company.”

Filing and Contact Details

Filer

Filer Name
Wagon Wheel Canyon
EIN
33-0668635
Phone
9494500202
Address
320 COMMERCE SUITE 200, IRVINE, CA 92602

Signing Officer

Name
Scott Berg
Title
President
Phone
9494500202
Signed
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Berg
Formed
1995
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 - ORGANIZATION'S MISSION

“The specific & primary purposes of the association are to bring civic betterments & social improvements by preservation of the architecture & appearance of the community by owning, operating & maintaining the properties for use of all residents.”

Raw XML Appendix339 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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IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/ExpensesSubtotalAmt0609850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0623269
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125535
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22552
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID ASSESSMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2REFUNDABLE DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0648091
IRS990ScheduleD/TotalExpensesPerForm990Amt0609850
IRS990ScheduleD/TotalLiabilityAmt0651356
IRS990ScheduleD/TotalRevenuePerForm990Amt0648091
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0648091
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0609850
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SPECIFIC & PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS & SOCIAL IMPROVEMENTS BY PRESERVATION OF THE ARCHITECTURE & APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING & MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0716792
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IRS990/TotalAssetsGrp/EOYAmt0716792
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0457556
IRS990/TotalFunctionalExpensesGrp/TotalAmt0609850
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0561613
IRS990/TotalLiabilitiesEOYAmt0666387
IRS990/TotalLiabilitiesGrp/BOYAmt0561613
IRS990/TotalLiabilitiesGrp/EOYAmt0666387
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012164
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt050405
IRS990/TotalProgramServiceExpensesAmt0457556
IRS990/TotalProgramServiceRevenueAmt0647516
IRS990/TotalRevenueGrp/ExclusionAmt0575
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0647516
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0648091
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0573777
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0716792
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0320 COMMERCE SUITE 200
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092602
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT BERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09494500202
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAGON WHEEL CANYON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WAGO
ReturnHeader/Filer/EIN0330668635
ReturnHeader/Filer/PhoneNum09494500202
ReturnHeader/Filer/USAddress/AddressLine1Txt0320 COMMERCE SUITE 200
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092602
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/PreparationDt02025-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-12-11T14:54:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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