Civic Intelligence

La Costa Valley Master Association

990 • Fiscal year 2017 • EIN 33-0822796

Jan 01, 2017 to Dec 31, 2017 • Filed on May 08, 2018

Organization ProfileN/A
27051 Towne Center Drive Suite 200Foothill Ranch, CA 92610

(800) 599-9151

Siviq Scores

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

Liabilities / Assets

59th percentile

0.13x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

1.4%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet
Liabilities / Assets59th percentile

Assets

$1,203,196

No earlier filing loaded for comparison.

Net Assets

$1,044,482

No earlier filing loaded for comparison.

Liabilities

$158,714

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin38th percentile

Revenue

$1,614,824

No earlier filing loaded for comparison.

Expenses

$1,591,690

No earlier filing loaded for comparison.

Net Income

$23,134

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2017

Assets$1,203,196
Liabilities$158,714
Net Assets$1,044,482
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2017

Revenue$1,614,824
Expenses$1,591,690
Net Income$23,134
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 8, 2018
Return Version
2017v2.3
Gross Receipts
$1,618,347
Mission and Program Overview

Mission

Enhancement of community values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,123,145$990,770▼ $132,375
Cash and Non-Interest-Bearing Accounts$188,498$190,230▲ $1,732
Accounts Receivable$11,844$12,145▲ $301
Prepaid Expenses and Deferred Charges$10,179$10,051▼ $128
Total Assets$1,333,666$1,203,196▼ $130,470
Liabilities
Accounts Payable and Accrued Expenses$272,281$90,698▼ $181,583
Deferred Revenue$40,037$52,713▲ $12,676
Other Liabilities-$15,303-
Total Liabilities$312,318$158,714▼ $153,604
Net Assets / Fund Balance
Temporarily Rstr Net Assets$943,223$1,010,629▲ $67,406
Unrestricted Net Assets$78,125$33,853▼ $44,272
Total Net Assets Fund Balance$1,021,348$1,044,482▲ $23,134
Total Liabilities and Net Assets / Fund Balance$1,333,666$1,203,196▼ $130,470
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Jordan ShapiroPresident
Joe RudmanSecretary
Jay VaronVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus Landscape INCLandscapingPO BOX 74268, San Clemente, CA 92673$446,863
Green Horizons Landscape & MaintLandscaping1530 INDUSTRIAL AVE, Escondido, CA 92029$203,594
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,607,177
Investment Income
$7,647
Other Revenue
$0
Change in Net Assets
$23,134

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,614,824
Revenue Not Reported on Form 990
$3,523
Total Revenue per Audited Statements
$1,618,347
Total Revenue per Form 990
$1,614,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,591,690
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 Other$1,254,011$5,500-$1,259,511
Fees for Services Management$296,517$6,243-$302,760
Insurance$18,441$929-$19,370
Fees for Services Legal$9,674$375-$10,049
Total Functional Expenses$1,578,643$13,047$0$1,591,690

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,595,213
Expenses per Audited Statements$1,591,690
Total Expenses per Form 990$1,591,690
Expenses Not Reported on Form 990$3,523
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
Accrued Payroll and Related Expenses$15,303
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 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 8A

“Board minutes are approved by elected board members”

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 18

“Professional community management”

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
8005999151
Address
27051 TOWNE CENTER DRIVE SUITE 200, FOOTHILL RANCH, CA 92610

Signing Officer

Name
Jordan Shapiro
Title
President
Phone
8005999151
Signed
2018-05-08
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Newman & Associates CPA Pc
Address
3141 TIGER RUN CT STE 102, CARLSBAD, CA 92010-6649
Preparer
Jeremy Newman
Phone
7602744029
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Utilities 295,588 0 0 landscape & irrigation 510,298 0 0 tree trimming 60,112 0 0 common area repair & maint. 65,804 5,500 0 lighting & electrical 6,090 0 0 plumbing 9,540 0 0 pool and spa 99,268 0 0 pest control 2,190 0 0 janitorial 27,831 0 0 patrol and security 50,908 0 0 access gate 1,476 0 0 fences and gates 10,431 0 0 fire prevention 14,774 0 0 fitness facilities 2,796 0 0 equipment 12,355 0 0 tot lot 2,059 0 0 mailboxes 13,042 0 0 administrative 66,616 0 0 bad debt 2,833 0 0 total 1,254,011 5,500 0”

Form 990, Part XI, Line 9

“Unrelated business income 3,523 unrelated business expenses -3,523”

Financial Statement Notes

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

“Unrelated business income 3,523”

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

“Unrelated business expenses 3,523”

Raw XML Appendix321 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/ExplanationTxt0THE DAILY AFFAIRS OF THE ASSOCIATION ARE HANDLED BY AN EXTERNAL MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A BUYER AUTOMATICALLY BECOMES A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE ANNUAL MEETING, OWNERS ELECT OFFICERS FOR THE NEXT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS MEETING LEGAL AND GOVERNING LIMITS REQUIRE OWNER APPROVALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MINUTES ARE APPROVED BY ELECTED BOARD MEMBERS
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/ExplanationTxt7PROFESSIONAL COMMUNITY MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UTILITIES 295,588 0 0 LANDSCAPE & IRRIGATION 510,298 0 0 TREE TRIMMING 60,112 0 0 COMMON AREA REPAIR & MAINT. 65,804 5,500 0 LIGHTING & ELECTRICAL 6,090 0 0 PLUMBING 9,540 0 0 POOL AND SPA 99,268 0 0 PEST CONTROL 2,190 0 0 JANITORIAL 27,831 0 0 PATROL AND SECURITY 50,908 0 0 ACCESS GATE 1,476 0 0 FENCES AND GATES 10,431 0 0 FIRE PREVENTION 14,774 0 0 FITNESS FACILITIES 2,796 0 0 EQUIPMENT 12,355 0 0 TOT LOT 2,059 0 0 MAILBOXES 13,042 0 0 ADMINISTRATIVE 66,616 0 0 BAD DEBT 2,833 0 0 TOTAL 1,254,011 5,500 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10UNRELATED BUSINESS INCOME 3,523 UNRELATED BUSINESS EXPENSES -3,523
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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ReturnHeader/FilingSecurityInformation/IPTm020:01:32
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
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ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,203,196
Liabilities
$158,714
Net assets
$1,044,482
Revenue
$1,614,824
Expenses
$1,591,690
Net income
$23,134
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