Civic Intelligence

Capistrano Shores Inc

EIN 61-1515348 • 501(c)6 • San Clemente, CA

Profile

Meeting the common needs of the residents of capistrano shores mobile home park as a non-profit

1880 N El Camino RealSan Clemente, CA 92672

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

15th percentile

0.06x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

3.78x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2024

Net Margin

3rd percentile

-72%

Higher net margin than 3% of similar nonprofits.

501(c)6 • $50M-$100M 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

17th percentile

-2.9%

Faster asset growth than 17% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2021 to 2024

Revenue Growth

5th percentile

-20%

Faster revenue growth than 5% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2021 to 2024

Assets

Down

$91,356,813

Down $2,306,537 (-2.5%) from 2023

Liabilities

Down

$5,408,740

Down $1,276,139 (-19%) from 2023

Net Assets

Down

$85,948,073

Down $1,030,398 (-1.2%) from 2023

Revenue

Down

$1,429,837

Down $106,325 (-6.9%) from 2023

Expenses

Up

$2,460,235

Up $41,250 (+1.7%) from 2023

Net Income

Down

-$1,030,398

Down $147,575 (-17%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2012: $121,118,019Liabilities 2012: $26,762,965Net Assets 2012: $94,355,0542012Assets 2013: $118,000,424Liabilities 2013: $24,683,438Net Assets 2013: $93,316,9862013Assets 2014: $115,498,466Liabilities 2014: $23,499,827Net Assets 2014: $91,998,6392014Assets 2015: $117,909,589Liabilities 2015: $23,911,455Net Assets 2015: $93,998,1342015Assets 2016: $112,208,925Liabilities 2016: $21,135,748Net Assets 2016: $91,073,1772016Assets 2017: $109,357,137Liabilities 2017: $18,730,698Net Assets 2017: $90,626,4392017Assets 2018: $107,036,135Liabilities 2018: $16,860,870Net Assets 2018: $90,175,2652018Assets 2019: $104,583,394Liabilities 2019: $15,357,429Net Assets 2019: $89,225,9652019Assets 2020: $101,433,974Liabilities 2020: $13,071,885Net Assets 2020: $88,362,0892020Assets 2021: $99,891,127Liabilities 2021: $11,196,000Net Assets 2021: $88,695,1272021Assets 2022: $96,170,311Liabilities 2022: $8,309,017Net Assets 2022: $87,861,2942022Assets 2023: $93,663,350Liabilities 2023: $6,684,879Net Assets 2023: $86,978,4712023Assets 2024: $91,356,813Liabilities 2024: $5,408,740Net Assets 2024: $85,948,0732024

Highlighted filing

2024

Assets$91,356,813
Liabilities$5,408,740
Net Assets$85,948,073

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2012: $3,383,8802012Revenue 2013: $1,982,320Expenses 2013: $3,020,388Net Income 2013: -$1,038,0682013Revenue 2014: $1,812,483Expenses 2014: $3,130,830Net Income 2014: -$1,318,3472014Revenue 2015: $1,881,010Expenses 2015: $3,081,515Net Income 2015: -$1,200,5052015Revenue 2016: $2,016,400Expenses 2016: $4,941,358Net Income 2016: -$2,924,9582016Revenue 2017: $2,221,716Expenses 2017: $2,668,454Net Income 2017: -$446,7382017Revenue 2018: $2,233,141Expenses 2018: $2,684,315Net Income 2018: -$451,1742018Revenue 2019: $1,852,668Expenses 2019: $2,801,968Net Income 2019: -$949,3002019Revenue 2020: $1,683,793Expenses 2020: $2,547,669Net Income 2020: -$863,8762020Revenue 2021: $2,811,103Expenses 2021: $2,478,065Net Income 2021: $333,0382021Revenue 2022: $1,602,569Expenses 2022: $2,436,402Net Income 2022: -$833,8332022Revenue 2023: $1,536,162Expenses 2023: $2,418,985Net Income 2023: -$882,8232023Revenue 2024: $1,429,837Expenses 2024: $2,460,235Net Income 2024: -$1,030,3982024

Highlighted filing

2024

Revenue$1,429,837
Expenses$2,460,235
Net Income-$1,030,398

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$1,429,837
Mission and Program Overview

Mission

Meeting the common needs of the residents of capistrano shores mobile home park as a non-profit

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$86,978,471$85,948,073▼ $1,030,398
Land, Buildings, and Equipment, Net$83,787,304$83,120,903▼ $666,401
Other Notes and Loans Receivable, Net$6,649,948$5,350,160▼ $1,299,788
Savings and Temporary Cash Investments$1,809,518$1,884,082▲ $74,564
Cash and Non-Interest-Bearing Accounts$1,291,202$879,341▼ $411,861
Accounts Receivable$95,356$95,824▲ $468
Prepaid Expenses and Deferred Charges$30,022$26,503▼ $3,519
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$93,663,350$91,356,813▼ $2,306,537
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,649,948$5,350,160▼ $1,299,788
Accounts Payable and Accrued Expenses$34,931$58,580▲ $23,649
Total Liabilities$6,684,879$5,408,740▼ $1,276,139
Net Assets / Fund Balance
Total Net Assets Fund Balance$86,978,471$85,948,073▼ $1,030,398
Total Liabilities and Net Assets / Fund Balance$93,663,350$91,356,813▼ $2,306,537

Asset Categories

AssetBook ValueDepreciationBasis
Land$59,501,594-$59,501,594
Buildings$22,189,053$18,208,373$40,397,426
Other Land Buildings$1,430,256$136,736$1,566,992
Equipment-$5,000$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark HowlettPresident
Mike BarthVice President
Helene RussellDirector
Gerry LoughmanSecretary
Don ChaseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,428,097
Investment Income
$1,740
Other Revenue
$0
Change in Net Assets
$-1,030,398

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,429,837
Total Revenue per Audited Statements
$1,429,837
Total Revenue per Form 990
$1,429,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,460,235
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
Depreciation Depletion---$1,064,166
Fees for Services Management---$679,100
Interest---$200,846
Fees for Services Legal---$99,874
Fees for Services Accounting---$9,505
Advertising---$3,500
Other Expenses---$2,500
All Other Expenses---$31
Total Functional Expenses$0$0$0$2,460,235

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,460,235
Total Expenses per Audited Statements$2,460,235
Total Expenses per Form 990$2,460,235
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Part VI, Section A, Line 3

The corporation hires a company to manage the day to day requirements of the property.

Form 990, Part VI, Section A, Line 6

The organization is a non-profit mutual benefit corporation with ninety shareholders.

Form 990, Part VI, Section A, Line 7A

The shareholders elect the officers and directors of the corporation.

Form 990, Part VI, Section A, Line 7B

Major decisions are referred to the general association membership before action istaken.

Form 990, Part VI, Section B, Line 11B

The officers and directors review form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members and employees shall sign a statement attesting to the fact that theyhave received a copy of the conflict-of-interest policy, have read and understand the policy and have agreed to comply with the policy. Periodic reviews shall be conducted. If the governing board has reason to believe that a member has failed to disclose possible conflicts of interest the board shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Capistrano Shores Inc
EIN
61-1515348
Phone
9493519642
Address
1880 N EL CAMINO REAL, SAN CLEMENTE, CA 92672

Signing Officer

Name
Mark Howlett
Title
President
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Howlett
Formed
2008
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Hayden Narey & Persich CPAs
Address
2340 S El Camino Real 15, San Clemente, CA 92672
Preparer
John J Persich
Phone
9494925307
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IRS990ScheduleD/BuildingsGrp/BookValueAmt022189053
IRS990ScheduleD/BuildingsGrp/DepreciationAmt018208373
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt040397426
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/ExpensesSubtotalAmt02460235
IRS990ScheduleD/LandGrp/BookValueAmt059501594
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt059501594
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01430256
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0136736
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01566992
IRS990ScheduleD/RevenueSubtotalAmt01429837
IRS990ScheduleD/TotalBookValueLandBuildingsAmt083120903
IRS990ScheduleD/TotalExpensesPerForm990Amt02460235
IRS990ScheduleD/TotalRevenuePerForm990Amt01429837
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01429837
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02460235
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION HIRES A COMPANY TO MANAGE THE DAY TO DAY REQUIREMENTS OF THE PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A NON-PROFIT MUTUAL BENEFIT CORPORATION WITH NINETY SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SHAREHOLDERS ELECT THE OFFICERS AND DIRECTORS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MAJOR DECISIONS ARE REFERRED TO THE GENERAL ASSOCIATION MEMBERSHIP BEFORE ACTION ISTAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OFFICERS AND DIRECTORS REVIEW FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS AND EMPLOYEES SHALL SIGN A STATEMENT ATTESTING TO THE FACT THAT THEYHAVE RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, HAVE READ AND UNDERSTAND THE POLICY AND HAVE AGREED TO COMPLY WITH THE POLICY. PERIODIC REVIEWS SHALL BE CONDUCTED. IF THE GOVERNING BOARD HAS REASON TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE POSSIBLE CONFLICTS OF INTEREST THE BOARD SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt093663350
IRS990/TotalAssetsEOYAmt091356813
IRS990/TotalAssetsGrp/BOYAmt093663350
IRS990/TotalAssetsGrp/EOYAmt091356813
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02460235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06684879
IRS990/TotalLiabilitiesEOYAmt05408740
IRS990/TotalLiabilitiesGrp/BOYAmt06684879
IRS990/TotalLiabilitiesGrp/EOYAmt05408740
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt086978471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt085948073
IRS990/TotalProgramServiceExpensesAmt02460236
IRS990/TotalProgramServiceRevenueAmt01428097
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01429837
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01429837
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093663350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt091356813
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01880 N EL CAMINO REAL
IRS990/USAddress/CityNm0SAN CLEMENTE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092672
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK HOWLETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAPISTRANO SHORES INC
ReturnHeader/Filer/BusinessNameControlTxt0CAPI
ReturnHeader/Filer/EIN0611515348
ReturnHeader/Filer/PhoneNum09493519642
ReturnHeader/Filer/USAddress/AddressLine1Txt01880 N EL CAMINO REAL
ReturnHeader/Filer/USAddress/CityNm0SAN CLEMENTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092672
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954048100
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hayden Narey & Persich CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02340 S El Camino Real 15
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Clemente
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092672
ReturnHeader/PreparerPersonGrp/PhoneNum09494925307
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John J Persich
ReturnHeader/ReturnTs02025-07-29T09:17:05-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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