Civic Intelligence

La Costa Valley Master Association

990 • Fiscal year 2019 • EIN 33-0822796

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 20, 2020

Organization ProfileN/A
16775 Von Karman Ave Suite 100Irvine, CA 92606

(949) 833-2600

Siviq Scores

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

Liabilities / Assets

94th percentile

0.91x

Higher debt load relative to assets than 94% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

1.02x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

53rd percentile

8.3%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

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.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

85th percentile

25%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-4.8%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,735,025

Up $344,552 (+25%) from 2018

Net Assets

Down

$150,812

Down $1,141,386 (-88%) from 2018

Liabilities

Up

$1,584,213

Up $1,485,938 (+1512%) from 2018

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin53rd percentile

Revenue

Down

$1,559,465

Down $78,273 (-4.8%) from 2018

Expenses

Up

$1,429,814

Up $39,792 (+2.9%) from 2018

Net Income

Down

$129,651

Down $118,065 (-48%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

2019

Assets$1,735,025
Liabilities$1,584,213
Net Assets$150,812
Open 2019 Filing

Operations Trend

Revenue Growth28th percentile

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

2019

Revenue$1,559,465
Expenses$1,429,814
Net Income$129,651
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 20, 2020
Return Version
2019v5.0
Gross Receipts
$1,559,465
Mission and Program Overview

Mission

Enhancement of community values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,284,461$1,420,743▲ $136,282
Cash and Non-Interest-Bearing Accounts$57,741$290,587▲ $232,846
Accounts Receivable$12,328$13,410▲ $1,082
Prepaid Expenses and Deferred Charges$35,943$9,075▼ $26,868
Total Assets$1,390,473$1,735,025▲ $344,552
Other Assets Total-$1,210-
Liabilities
Other Liabilities$13,609$1,442,888▲ $1,429,279
Accounts Payable and Accrued Expenses$52,871$109,171▲ $56,300
Deferred Revenue$31,795$32,154▲ $359
Total Liabilities$98,275$1,584,213▲ $1,485,938
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,271,037--
Net Assets Without Donor Restrictions$21,161$150,812▲ $129,651
Total Net Assets Fund Balance$1,292,198$150,812▼ $1,141,386
Total Liabilities and Net Assets / Fund Balance$1,390,473$1,735,025▲ $344,552
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Jordan ShapiroPresident
Catherine NicholsDirector at
Robert ScottDirector at
Kim Van LeeuwenSecretary
Jay VaronVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Green Horizons Landscape & MaintLandscaping1530 INDUSTRIAL AVE, Escondido, CA 92029$355,968
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,468,920
Investment Income
$25,599
Other Revenue
$64,946
Change in Net Assets
$129,651

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,559,465
Total Revenue per Audited Statements
$1,559,465
Total Revenue per Form 990
$1,559,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,429,814
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$265,160$4,524-$269,684
All Other Expenses$156,147--$156,147
Fees for Services Other$68,797--$68,797
Other Expenses$41,167$5,775-$41,167
Insurance$15,162$929-$16,091
Fees for Services Legal$149$2,114-$2,263
Total Functional Expenses$1,416,472$13,342$0$1,429,814

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,429,814
Total Expenses per Audited Statements$1,429,814
Total Expenses per Form 990$1,429,814
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$1,421,664
Accrued Payroll and Related Expenses$20,485
Income Taxes Payable$739
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 18

“KEYSTONE”

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
16775 VON KARMAN AVE SUITE 100, IRVINE, CA 92606

Signing Officer

Name
Catherine Nichols
Title
Director at Large
Phone
9498332600
Signed
2020-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jordan Shapiro
Formed
1997
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
22

Preparer

Firm
Newman Certified Public Accountant Pc
Address
3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
7602744029
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

“Common area 37,612 0 0 janitorial 34,411 0 0 fitness facilities 22,390 0 0 patrol and security 16,966 0 0 building maintenance 15,490 0 0 lighting service 12,411 0 0 tree trimming 6,240 0 0 plumbing 4,613 0 0 pest control 2,840 0 0 fire prevention 2,724 0 0 access gate 450 0 0 total 156,147 0 0”

Form 990, Part XI, Line 9

“Asc 606 reserve reclass -1,271,037”

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 Appendix354 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/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/ExplanationTxt7KEYSTONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COMMON AREA 37,612 0 0 JANITORIAL 34,411 0 0 FITNESS FACILITIES 22,390 0 0 PATROL AND SECURITY 16,966 0 0 BUILDING MAINTENANCE 15,490 0 0 LIGHTING SERVICE 12,411 0 0 TREE TRIMMING 6,240 0 0 PLUMBING 4,613 0 0 PEST CONTROL 2,840 0 0 FIRE PREVENTION 2,724 0 0 ACCESS GATE 450 0 0 TOTAL 156,147 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ASC 606 RESERVE RECLASS -1,271,037
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01390473
IRS990/TotalAssetsEOYAmt01735025
IRS990/TotalAssetsGrp/BOYAmt01390473
IRS990/TotalAssetsGrp/EOYAmt01735025
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013342
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01416472
IRS990/TotalFunctionalExpensesGrp/TotalAmt01429814
IRS990/TotalGrossUBIAmt05775
IRS990/TotalLiabilitiesBOYAmt098275
IRS990/TotalLiabilitiesEOYAmt01584213
IRS990/TotalLiabilitiesGrp/BOYAmt098275
IRS990/TotalLiabilitiesGrp/EOYAmt01584213
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01292198
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0150812
IRS990/TotalProgramServiceExpensesAmt01416472
IRS990/TotalProgramServiceRevenueAmt01468920
IRS990/TotalRevenueGrp/ExclusionAmt084770
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01468920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01559465
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05775
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01390473
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01735025
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt016775 VON KARMAN AVENUE SUITE 100
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092606
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHERINE NICHOLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR AT LARGE
ReturnHeader/BusinessOfficerGrp/PhoneNum09498332600
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LA COSTA VALLEY MASTER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LACO
ReturnHeader/Filer/EIN0330822796
ReturnHeader/Filer/PhoneNum09498332600
ReturnHeader/Filer/USAddress/AddressLine1Txt016775 VON KARMAN AVE SUITE 100
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092606
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BB858BA31F04699E906BF4765556342F31FF276D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId006F5D41A643CF21C28916B44AC9A793ABA6C04B2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.38.98.93
ReturnHeader/FilingSecurityInformation/IPDt02020-11-12
ReturnHeader/FilingSecurityInformation/IPTm016:20:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03164 LIONSHEAD AVENUE SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092010
ReturnHeader/PreparerPersonGrp/PhoneNum07602744029
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02020-11-12T18:20:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,735,025
Liabilities
$1,584,213
Net assets
$150,812
Revenue
$1,559,465
Expenses
$1,429,814
Net income
$129,651
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
Peer Organizations

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