Civic Intelligence

Vista Terrace Commercial Association

EIN 81-1219515 • 501(c)2 • Lake Forest, CA

Profile

Title holding and management of property.

26981 Vista Terrace Box FLake Forest, CA 92630

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

58th percentile

8.4%

Higher net margin than 58% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$9,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 17.7% of source-year revenue.

501(c)2 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

16%

Faster asset growth than 91% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

4.7%

Faster revenue growth than 64% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$30,708

Up $4,293 (+16%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$30,708

Up $4,293 (+16%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin58th percentile

Revenue

Up

$50,990

Up $2,270 (+4.7%) from 2023

Expenses

Up

$46,697

Up $1,343 (+3.0%) from 2023

Net Income

Up

$4,293

Up $927 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$40K$30K$20K$10K$0Assets 2021: $11,249Liabilities 2021: $0Net Assets 2021: $11,2492021Assets 2022: $23,049Net Assets 2022: $23,0492022Assets 2023: $26,415Net Assets 2023: $26,4152023Assets 2024: $30,708Net Assets 2024: $30,7082024

Highlighted filing

2024

Assets$30,708
Liabilities-
Net Assets$30,708
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$60K$40K$20K$0Revenue 2021: $38,753Expenses 2021: $31,957Net Income 2021: $6,7962021Revenue 2022: $43,968Expenses 2022: $32,168Net Income 2022: $11,8002022Revenue 2023: $48,720Expenses 2023: $45,354Net Income 2023: $3,3662023Revenue 2024: $50,990Expenses 2024: $46,697Net Income 2024: $4,2932024

Highlighted filing

2024

Revenue$50,990
Expenses$46,697
Net Income$4,293
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$30,708
Liabilities
-
Net assets
$30,708
Revenue
$50,990
Expenses
$46,697
Net income
$4,293
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.7$30.7$51.0$46.7$4.29
2023Detailed filing. Detailed filing data is available for this year.$26.4$26.4$48.7$45.4$3.37
2022Detailed filing. Detailed filing data is available for this year.$23.0$23.0$44.0$32.2$11.8
2021Detailed filing. Detailed filing data is available for this year.$11.2$0.00$11.2$38.8$32.0$6.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$50,990
Mission and Program Overview

Mission

Title holding and management of property.

Program Services

DescriptionGrantsExpenses
Managing the property.-$46,198
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John HeinamanSecretaryPT$9,000-$9,000
Filing and Contact Details

Filer

Filer Name
Vista Terrace Commercial Association
EIN
81-1219515
Phone
9492549037
Address
26981 Vista Terrace Box F, Lake Forest, CA 92630

Signing Officer

Name
John Heinaman
Title
Secretary
Signed
2025-10-15
Discuss with paid preparer
Yes

Preparer

Firm
Fleming & Co Cpas
Address
23665 BIRTCHER DR, LAKE FOREST, CA 92630
Preparer
Margaret R Fleming
Phone
9495868002
Supplemental Narrative

Additional Explanations

Other Expenses.1009

“Depreciation $499”

Other Expenses.1012

“Insurance $3989”

Other Expenses.1

“Baker - HOA Assessment $9266”

Other Expenses.2

“Water $7413”

Other Expenses.3

“Landscape $5740”

Other Expenses.4

“Repairs $3789”

Other Expenses.5

“CR&R $2198”

Other Expenses.6

“Alarm $1548”

Other Expenses.7

“Miscellaneous $1409”

Other Expenses.8

“Edison $1046”

Other Expenses.9

“Test Backflow $375”

Raw XML Appendix116 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0John Heinaman
IRS990EZ/BooksInCareOfDetail/PhoneNum09492549037
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt022 Prestwick Ct
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Trabuco Canyon
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092679
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07791
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012583
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04293
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0425
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt026415
IRS990EZ/Form990TotalAssetsGrp/EOYAmt030708
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt050990
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02
IRS990EZ/LandAndBuildingsGrp/BOYAmt018624
IRS990EZ/LandAndBuildingsGrp/EOYAmt018125
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt050988
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt026415
IRS990EZ/NetAssetsOrFundBalancesEOYAmt030708
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt026415
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt030708
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt09000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0John Heinaman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt037272
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Title holding and management of property.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Managing the property.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt046198
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt09000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt046697
IRS990EZ/TotalProgramServiceExpensesAmt046198
IRS990EZ/TotalRevenueAmt050990
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Depreciation $499
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $3989
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Baker - HOA Assessment $9266
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Water $7413
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Landscape $5740
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Repairs $3789
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CR&R $2198
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Alarm $1548
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Miscellaneous $1409
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Edison $1046
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Test Backflow $375
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Heinaman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Vista Terrace Commercial Association
ReturnHeader/Filer/BusinessNameControlTxt0VIST
ReturnHeader/Filer/EIN0811219515
ReturnHeader/Filer/PhoneNum09492549037
ReturnHeader/Filer/USAddress/AddressLine1Txt026981 Vista Terrace Box F
ReturnHeader/Filer/USAddress/CityNm0Lake Forest
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092630
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330649501
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLEMING & CO CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023665 BIRTCHER DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE FOREST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092630
ReturnHeader/PreparerPersonGrp/PhoneNum09495868002
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Margaret R Fleming
ReturnHeader/ReturnTs02025-10-15T09:47:11-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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