Civic Intelligence

La Costa Valley Master Association

EIN 33-0822796 • 501(c)4 • Irvine, CA

Profile

Enhancement of community values.

240 Commerce 200Irvine, CA 92602

lacostavalleyhoa.com

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 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.95x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

22nd percentile

-5.8%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

14th percentile

-9.1%

Faster asset growth than 14% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

50th percentile

7.4%

Faster revenue growth than 50% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$1,947,054

Down $23,609 (-1.2%) from 2023

Liabilities

Up

$1,809,286

Up $87,099 (+5.1%) from 2023

Net Assets

Down

$137,768

Down $110,708 (-45%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin22nd percentile

Revenue

Down

$1,903,384

Down $418,107 (-18%) from 2023

Expenses

Down

$2,014,092

Down $268,781 (-12%) from 2023

Net Income

Down

-$110,708

Down $149,326 (-387%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$3.0M$2.0M$1.0M$0Assets 2017: $1,203,196Liabilities 2017: $158,714Net Assets 2017: $1,044,4822017Assets 2018: $1,390,473Liabilities 2018: $98,275Net Assets 2018: $1,292,1982018Assets 2019: $1,735,025Liabilities 2019: $1,584,213Net Assets 2019: $150,8122019Assets 2020: $1,970,902Liabilities 2020: $1,770,481Net Assets 2020: $200,4212020Assets 2021: $2,255,092Liabilities 2021: $2,055,767Net Assets 2021: $199,3252021Assets 2022: $2,354,648Liabilities 2022: $2,144,790Net Assets 2022: $209,8582022Assets 2023: $1,970,663Liabilities 2023: $1,722,187Net Assets 2023: $248,4762023Assets 2024: $1,947,054Liabilities 2024: $1,809,286Net Assets 2024: $137,7682024

Highlighted filing

2024

Assets$1,947,054
Liabilities$1,809,286
Net Assets$137,768
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $1,614,824Expenses 2017: $1,591,690Net Income 2017: $23,1342017Revenue 2018: $1,637,738Expenses 2018: $1,390,022Net Income 2018: $247,7162018Revenue 2019: $1,559,465Expenses 2019: $1,429,814Net Income 2019: $129,6512019Revenue 2020: $1,436,335Expenses 2020: $1,386,726Net Income 2020: $49,6092020Revenue 2021: $1,482,590Expenses 2021: $1,483,686Net Income 2021: -$1,0962021Revenue 2022: $1,650,014Expenses 2022: $1,639,481Net Income 2022: $10,5332022Revenue 2023: $2,321,491Expenses 2023: $2,282,873Net Income 2023: $38,6182023Revenue 2024: $1,903,384Expenses 2024: $2,014,092Net Income 2024: -$110,7082024

Highlighted filing

2024

Revenue$1,903,384
Expenses$2,014,092
Net Income-$110,708
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,947,054
Liabilities
$1,809,286
Net assets
$137,768
Revenue
$1,903,384
Expenses
$2,014,092
Net income
-$110,708
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.95$1.81$0.14$1.90$2.01$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.97$1.72$0.25$2.32$2.28$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.35$2.14$0.21$1.65$1.64$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.26$2.06$0.20$1.48$1.48$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.97$1.77$0.20$1.44$1.39$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.74$1.58$0.15$1.56$1.43$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.10$1.29$1.64$1.39$0.25
2017Detailed filing. Detailed filing data is available for this year.$1.20$0.16$1.04$1.61$1.59$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 16, 2025
Return Version
2024v5.0
Gross Receipts
$1,903,384
Mission and Program Overview

Mission

Enhancement of community values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,631,032$1,414,697▼ $216,335
Cash and Non-Interest-Bearing Accounts$279,410$430,475▲ $151,065
Prepaid Expenses and Deferred Charges$17,973$80,145▲ $62,172
Accounts Receivable$7,404$10,118▲ $2,714
Total Assets$1,970,663$1,947,054▼ $23,609
Other Assets Total$34,844$11,619▼ $23,225
Liabilities
Other Liabilities$1,607,091$1,672,198▲ $65,107
Accounts Payable and Accrued Expenses$76,262$85,184▲ $8,922
Deferred Revenue$38,834$51,904▲ $13,070
Total Liabilities$1,722,187$1,809,286▲ $87,099
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,476$137,768▼ $110,708
Total Net Assets Fund Balance$248,476$137,768▼ $110,708
Total Liabilities and Net Assets / Fund Balance$1,970,663$1,947,054▼ $23,609
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Justie ReimannPresident
Brian ProctorDirector at
Greg HesterSecretary
Gary SchneirTreasurer
Samuel ChenVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Green Horizons Landscape & MaintLandscaping1530 INDUSTRIAL AVE, 1530 INDUSTRIAL AVE, Escondido, CA 92029$587,347
Keystone Pacific Property ManagementManagement240 COMMERCE 200, 240 COMMERCE 200, Irvine, CA 92602$359,431
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,757,714
Investment Income
$78,352
Other Revenue
$67,318
Change in Net Assets
$-110,708

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,903,384
Total Revenue per Audited Statements
$1,903,384
Total Revenue per Form 990
$1,903,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,770,584
Salaries, Compensation, and Employee Benefits$243,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$334,597--$334,597
Other Salaries and Wages$243,508--$243,508
Other Expenses$118,487--$118,487
Insurance$97,240--$97,240
Fees for Services Management-$96,981-$96,981
Fees for Services Legal$29,788--$29,788
Office Expenses$19,002--$19,002
Total Functional Expenses$1,917,111$96,981$0$2,014,092

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,014,092
Total Expenses per Audited Statements$2,014,092
Total Expenses per Form 990$2,014,092
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$1,672,198
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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

“The daily affairs of the association are handled by an external management company.”

Form 990, Page 6, Part VI, Line 6

“A buyer automatically becomes a member.”

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

“At the annual meeting, owners elect officers for the next year.”

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

“Decisions meeting legal and governing limits require owner approvals.”

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

“Tax returns are reviewed by board members before filing.”

Form 990, Page 6, Part VI, Line 12C

“Any officer having an interest in a decision recuses themself.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
La Costa Valley Master Association
EIN
33-0822796
Phone
9498332600
Address
240 COMMERCE 200, IRVINE, CA 92602

Signing Officer

Name
Gary Schneir
Title
Treasurer
Signed
2025-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justie Reimann
Formed
1997
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
22

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 1, Part I, Line 6

“A group of 22 volunteers of which, 4 serve on the landscape committee, 2 serve on the recreational committee, 5 serve on the operations committee, 3 serve on the architectural committee, 3 serve on the finance committe, and 5 serve on the board of directors.”

Form 990, Part IX, Line 24E

“Tree trimming 91,386 0 0 pool and spa 73,051 0 0 fences, gates and walls 47,051 0 0 janitorial 40,146 0 0 rv lot expenses 30,091 0 0 community & social 21,905 0 0 roof repair and maint 19,857 0 0 common area maintenance 6,096 0 0 pest control 4,130 0 0 state income tax 746 0 0 licenses, permits and fee 138 0 0 total 334,597 0 0”

Form 990, Part XI, Line 9

“Unrelated business income 0 unrelated business expenses 0”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Unrelated business income 0”

Schedule D, Page 4, Part XII, Line 2D

“Unrelated business expenses 0”

Raw XML Appendix362 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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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/RentalIncomeOrLossGrp/RealAmt061222
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01757714
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01631032
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01414697
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02014092
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01672198
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01903384
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNRELATED BUSINESS INCOME 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNRELATED BUSINESS EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalExpensesPerForm990Amt02014092
IRS990ScheduleD/TotalLiabilityAmt01672198
IRS990ScheduleD/TotalRevenuePerForm990Amt01903384
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01903384
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02014092
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A GROUP OF 22 VOLUNTEERS OF WHICH, 4 SERVE ON THE LANDSCAPE COMMITTEE, 2 SERVE ON THE RECREATIONAL COMMITTEE, 5 SERVE ON THE OPERATIONS COMMITTEE, 3 SERVE ON THE ARCHITECTURAL COMMITTEE, 3 SERVE ON THE FINANCE COMMITTE, AND 5 SERVE ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DAILY AFFAIRS OF THE ASSOCIATION ARE HANDLED BY AN EXTERNAL MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A BUYER AUTOMATICALLY BECOMES A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THE ANNUAL MEETING, OWNERS ELECT OFFICERS FOR THE NEXT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DECISIONS MEETING LEGAL AND GOVERNING LIMITS REQUIRE OWNER APPROVALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TAX RETURNS ARE REVIEWED BY BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANY OFFICER HAVING AN INTEREST IN A DECISION RECUSES THEMSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TREE TRIMMING 91,386 0 0 POOL AND SPA 73,051 0 0 FENCES, GATES AND WALLS 47,051 0 0 JANITORIAL 40,146 0 0 RV LOT EXPENSES 30,091 0 0 COMMUNITY & SOCIAL 21,905 0 0 ROOF REPAIR AND MAINT 19,857 0 0 COMMON AREA MAINTENANCE 6,096 0 0 PEST CONTROL 4,130 0 0 STATE INCOME TAX 746 0 0 LICENSES, PERMITS AND FEE 138 0 0 TOTAL 334,597 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UNRELATED BUSINESS INCOME 0 UNRELATED BUSINESS EXPENSES 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalAssetsEOYAmt01947054
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IRS990/TotalAssetsGrp/EOYAmt01947054
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096981
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01917111
IRS990/TotalFunctionalExpensesGrp/TotalAmt02014092
IRS990/TotalGrossUBIAmt06096
IRS990/TotalLiabilitiesBOYAmt01722187
IRS990/TotalLiabilitiesEOYAmt01809286
IRS990/TotalLiabilitiesGrp/BOYAmt01722187
IRS990/TotalLiabilitiesGrp/EOYAmt01809286
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0248476
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137768
IRS990/TotalProgramServiceExpensesAmt01917111
IRS990/TotalProgramServiceRevenueAmt01757714
IRS990/TotalRevenueGrp/ExclusionAmt0139574
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01757714
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01903384
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06096
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01970663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01947054
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0240 COMMERCE 200
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092602
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0LACOSTAVALLEYHOA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY SCHNEIR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LA COSTA VALLEY MASTER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LACO
ReturnHeader/Filer/EIN0330822796
ReturnHeader/Filer/PhoneNum09498332600
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 COMMERCE 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/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-10-23T12:52:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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