Civic Intelligence

Wagon Wheel Canyon Community Association

990 • Fiscal year 2024 • EIN 33-0668635

May 01, 2023 to Apr 30, 2024 • Filed on Mar 04, 2025

Organization ProfileN/A
2603 Main Street Suite 500Irvine, CA 92614

(949) 450-0202

Siviq Scores

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

Liabilities / Assets

96th percentile

0.98x

Higher debt load relative to assets than 96% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.86x

Higher debt load relative to revenue than 88% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

53rd percentile

8.6%

Higher net margin than 53% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

17%

Faster revenue growth than 66% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$573,777

Up $119,098 (+26%) from 2023

Net Assets

Up

$12,164

Up $56,144 (+128%) from 2023

Liabilities

Up

$561,613

Up $62,954 (+13%) from 2023

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin53rd percentile

Revenue

Up

$654,340

Up $93,289 (+17%) from 2023

Expenses

Up

$598,196

Up $62,530 (+12%) from 2023

Net Income

Up

$56,144

Up $30,759 (+121%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$573,777
Liabilities$561,613
Net Assets$12,164
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$654,340
Expenses$598,196
Net Income$56,144
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Mar 4, 2025
Return Version
2023v6.0
Gross Receipts
$654,340
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$433,433$556,303▲ $122,870
Prepaid Expenses and Deferred Charges$10,412$10,257▼ $155
Accounts Receivable$10,506$7,217▼ $3,289
Pledges and Grants Receivable$328--
Total Assets$454,679$573,777▲ $119,098
Liabilities
Other Liabilities$481,250$549,339▲ $68,089
Accounts Payable and Accrued Expenses$17,409$12,274▼ $5,135
Total Liabilities$498,659$561,613▲ $62,954
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-43,980$12,164▲ $56,144
Total Net Assets Fund Balance$-43,980$12,164▲ $56,144
Total Liabilities and Net Assets / Fund Balance$454,679$573,777▲ $119,098
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus Landscape INCLandscapingPO BOX 74268, San Clemente, CA 92673$202,468
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$651,386
Investment Income
$2,954
Other Revenue
$0
Change in Net Assets
$56,144

Audited Revenue Reconciliation

Revenue per Audited Statements
$654,340
Total Revenue per Audited Statements
$654,340
Total Revenue per Form 990
$654,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$598,196
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-$74,764-$74,764
Fees for Services Legal$11,865$26,285-$38,150
Office Expenses-$36,344-$36,344
Insurance$24,758--$24,758
All Other Expenses$22,610--$22,610
Other Expenses$8,800--$8,800
Total Functional Expenses$460,803$137,393$0$598,196

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$598,196
Total Expenses per Audited Statements$598,196
Total Expenses per Form 990$598,196
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$518,395
Prepaid Assessments$28,535
Refundable Deposits$2,409
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
2603 MAIN STREET SUITE 500, IRVINE, CA 92614

Signing Officer

Name
Scott Berg
Title
President
Phone
9494500202
Signed
2025-03-04
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.”

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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/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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0454679
IRS990/TotalAssetsEOYAmt0573777
IRS990/TotalAssetsGrp/BOYAmt0454679
IRS990/TotalAssetsGrp/EOYAmt0573777
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0137393
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0460803
IRS990/TotalFunctionalExpensesGrp/TotalAmt0598196
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0498659
IRS990/TotalLiabilitiesEOYAmt0561613
IRS990/TotalLiabilitiesGrp/BOYAmt0498659
IRS990/TotalLiabilitiesGrp/EOYAmt0561613
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-43980
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012164
IRS990/TotalProgramServiceExpensesAmt0460803
IRS990/TotalProgramServiceRevenueAmt0651386
IRS990/TotalRevenueGrp/ExclusionAmt02954
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0651386
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0654340
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0454679
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0573777
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02603 MAIN STREET SUITE 500
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092614
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT BERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09494500202
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAGON WHEEL CANYON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WAGO
ReturnHeader/Filer/EIN0330668635
ReturnHeader/Filer/PhoneNum09494500202
ReturnHeader/Filer/USAddress/AddressLine1Txt02603 MAIN STREET SUITE 500
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092614
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/PreparationDt02025-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-03-07T12:23:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-05-01
ReturnHeader/TaxPeriodEndDt02024-04-30
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
$573,777
Liabilities
$561,613
Net assets
$12,164
Revenue
$654,340
Expenses
$598,196
Net income
$56,144
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