Civic Intelligence

La Costa Valley Master Association

990 • Fiscal year 2020 • EIN 33-0822796

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 03, 2021

Organization ProfileLACOSTAVALLEYHOA.COM
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

0.90x

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

1.23x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

39th percentile

3.5%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-7.9%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,970,902

Up $235,877 (+14%) from 2019

Net Assets

Up

$200,421

Up $49,609 (+33%) from 2019

Liabilities

Up

$1,770,481

Up $186,268 (+12%) from 2019

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin39th percentile

Revenue

Down

$1,436,335

Down $123,130 (-7.9%) from 2019

Expenses

Down

$1,386,726

Down $43,088 (-3.0%) from 2019

Net Income

Down

$49,609

Down $80,042 (-62%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2020

Assets$1,970,902
Liabilities$1,770,481
Net Assets$200,421
Open 2020 Filing

Operations Trend

Revenue Growth31st 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

2020

Revenue$1,436,335
Expenses$1,386,726
Net Income$49,609
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 3, 2021
Return Version
2020v4.0
Gross Receipts
$1,436,335
Mission and Program Overview

Mission

Enhancement of community values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,420,743$1,667,890▲ $247,147
Cash and Non-Interest-Bearing Accounts$290,587$284,917▼ $5,670
Prepaid Expenses and Deferred Charges$9,075$8,016▼ $1,059
Accounts Receivable$13,410$7,991▼ $5,419
Total Assets$1,735,025$1,970,902▲ $235,877
Other Assets Total$1,210$2,088▲ $878
Liabilities
Other Liabilities$1,442,888$1,667,978▲ $225,090
Accounts Payable and Accrued Expenses$109,171$67,889▼ $41,282
Deferred Revenue$32,154$34,614▲ $2,460
Total Liabilities$1,584,213$1,770,481▲ $186,268
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$150,812$200,421▲ $49,609
Total Net Assets Fund Balance$150,812$200,421▲ $49,609
Total Liabilities and Net Assets / Fund Balance$1,735,025$1,970,902▲ $235,877
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Jay VaronPresident
Karen DassoSecretary
Charlene LazarusTreasurer
Justie ReimannVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Green Horizons Landscape & MaintLandscaping1530 INDUSTRIAL AVE, Escondido, CA 92029$566,803
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,376,437
Investment Income
$3,343
Other Revenue
$56,555
Change in Net Assets
$49,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,436,335
Total Revenue per Audited Statements
$1,436,335
Total Revenue per Form 990
$1,436,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,165,400
Salaries, Compensation, and Employee Benefits$221,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$221,326--$221,326
All Other Expenses$110,112$5,023-$115,135
Fees for Services Management-$74,352-$74,352
Other Expenses$46,237$1,040-$46,237
Office Expenses$30,372--$30,372
Insurance$16,182--$16,182
Fees for Services Legal$12,458--$12,458
Total Functional Expenses$1,306,311$80,415$0$1,386,726

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,386,726
Total Expenses per Audited Statements$1,386,726
Total Expenses per Form 990$1,386,726
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$1,667,978
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
Charlene Lazarus
Title
Treasurer
Phone
9498332600
Signed
2021-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Varon
Formed
1997
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
22

Preparer

Firm
Newman Certified Public Accountant Pc
Address
3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
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 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 Appendix336 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0109171
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt067889
IRS990/AccountsReceivableGrp/BOYAmt013410
IRS990/AccountsReceivableGrp/EOYAmt07991
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ENHANCEMENT OF COMMUNITY VALUES.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05023
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0110112
IRS990/AllOtherExpensesGrp/TotalAmt0115135
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KEYSTONE
IRS990/BooksInCareOfDetail/PhoneNum09498332600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt016775 VON KARMAN AVE STE 100
IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092606
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0290587
IRS990/CashNonInterestBearingGrp/EOYAmt0284917
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0566803
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01530 INDUSTRIAL AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0ESCONDIDO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092029
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0GREEN HORIZONS LANDSCAPE & MAINT
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPING
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03343
IRS990/CYOtherExpensesAmt01165400
IRS990/CYOtherRevenueAmt056555
IRS990/CYProgramServiceRevenueAmt01376437
IRS990/CYRevenuesLessExpensesAmt049609
IRS990/CYSalariesCompEmpBnftPaidAmt0221326
IRS990/CYTotalExpensesAmt01386726
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01436335
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt032154
IRS990/DeferredRevenueGrp/EOYAmt034614
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0THE ASSOCIATION IS A MASTER PLANNED COMMUNITY OF 1,073 UNITS. IT ACHIEVES THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS AND STANDARDS FOR THE HEALTH, WELFARE, BENEFIT AND SAFETY OF ITS RESIDENTS VIA VOLUNTEER COMMITTEES AND FORUMS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01306311
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt012458
IRS990/FeesForServicesLegalGrp/TotalAmt012458
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt074352
IRS990/FeesForServicesManagementGrp/TotalAmt074352
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JAY VARON
IRS990/Form990PartVIISectionAGrp/PersonNm1JUSTIE REIMANN
IRS990/Form990PartVIISectionAGrp/PersonNm2KAREN DASSO
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLENE LAZARUS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01436335
IRS990/GrossRentsGrp/RealAmt050492
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt016182
IRS990/InsuranceGrp/TotalAmt016182
IRS990/InvestmentIncomeGrp/ExclusionAmt03343
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03343
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ENHANCEMENT OF COMMUNITY VALUES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0150812
IRS990/NetAssetsOrFundBalancesEOYAmt0200421
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt050492
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt050492
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0150812
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0200421
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt030372
IRS990/OfficeExpensesGrp/TotalAmt030372
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01210
IRS990/OtherAssetsTotalGrp/EOYAmt02088
IRS990/OtherExpensesGrp/Desc0LANDSCAPE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2COMMON AREA
IRS990/OtherExpensesGrp/Desc3POOL AND SPA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01040
IRS990/OtherExpensesGrp/ProgramServicesAmt0538348
IRS990/OtherExpensesGrp/ProgramServicesAmt1280315
IRS990/OtherExpensesGrp/ProgramServicesAmt250961
IRS990/OtherExpensesGrp/ProgramServicesAmt346237
IRS990/OtherExpensesGrp/TotalAmt0538348
IRS990/OtherExpensesGrp/TotalAmt1280315
IRS990/OtherExpensesGrp/TotalAmt252001
IRS990/OtherExpensesGrp/TotalAmt346237
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt01442888
IRS990/OtherLiabilitiesGrp/EOYAmt01667978
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0PRESCHOOL
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06063
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt06063
IRS990/OtherRevenueTotalAmt06063
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0221326
IRS990/OtherSalariesAndWagesGrp/TotalAmt0221326
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09075
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08016
IRS990/PrincipalOfficerNm0JAY VARON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813390
IRS990/ProgramServiceRevenueGrp/BusinessCd1813390
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER MEMBER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01363186
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113251
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01363186
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113251
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt025599
IRS990/PYOtherExpensesAmt01429814
IRS990/PYOtherRevenueAmt064946
IRS990/PYProgramServiceRevenueAmt01468920
IRS990/PYRevenuesLessExpensesAmt0129651
IRS990/PYTotalExpensesAmt01429814
IRS990/PYTotalRevenueAmt01559465
IRS990/ReconcilationRevenueExpnssAmt049609
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt050492
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01376437
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01420743
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01667890
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01386726
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01667978
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01436335
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/TotalExpensesPerForm990Amt01386726
IRS990ScheduleD/TotalLiabilityAmt01667978
IRS990ScheduleD/TotalRevenuePerForm990Amt01436335
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01436335
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01386726
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 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/TotalAssetsBOYAmt01735025
IRS990/TotalAssetsEOYAmt01970902
IRS990/TotalAssetsGrp/BOYAmt01735025
IRS990/TotalAssetsGrp/EOYAmt01970902
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080415
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01306311
IRS990/TotalFunctionalExpensesGrp/TotalAmt01386726
IRS990/TotalGrossUBIAmt06063
IRS990/TotalLiabilitiesBOYAmt01584213
IRS990/TotalLiabilitiesEOYAmt01770481
IRS990/TotalLiabilitiesGrp/BOYAmt01584213
IRS990/TotalLiabilitiesGrp/EOYAmt01770481
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0150812
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0200421
IRS990/TotalProgramServiceExpensesAmt01306311
IRS990/TotalProgramServiceRevenueAmt01376437
IRS990/TotalRevenueGrp/ExclusionAmt053835
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01376437
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01436335
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06063
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01735025
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01970902
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt016775 VON KARMAN AVENUE SUITE 100
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092606
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0LACOSTAVALLEYHOA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLENE LAZARUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09498332600
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-03
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/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/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02021-06-07T16:55:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLENE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LAZARUS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,970,902
Liabilities
$1,770,481
Net assets
$200,421
Revenue
$1,436,335
Expenses
$1,386,726
Net income
$49,609
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

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)4 • $1M-$5M nonprofits