Civic Intelligence

Colonies Master Association

990 • Fiscal year 2021 • EIN 82-0563941

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 01, 2022

Organization ProfileN/A
15241 Laguna Canyon RdIrvine, CA 92618

(949) 448-6000

Siviq Scores

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

Liabilities / Assets

91st percentile

0.71x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

80th percentile

0.75x

Higher debt load relative to revenue than 80% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Net Margin

44th percentile

9.6%

Higher net margin than 44% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

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.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$1,244,804

Up $149,624 (+14%) from 2020

Net Assets

Up

$362,030

Up $112,927 (+45%) from 2020

Liabilities

Up

$882,774

Up $36,697 (+4.3%) from 2020

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin44th percentile

Revenue

Up

$1,180,476

Up $139,838 (+13%) from 2020

Expenses

Up

$1,067,549

Up $23,383 (+2.2%) from 2020

Net Income

Up

$112,927

Up $116,455 (+3301%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$1.5M$1.0M$500K$0Assets 2020: $1,095,180Liabilities 2020: $846,077Net Assets 2020: $249,1032020Assets 2021: $1,244,804Liabilities 2021: $882,774Net Assets 2021: $362,0302021Assets 2022: $1,173,687Liabilities 2022: $800,618Net Assets 2022: $373,0692022Assets 2023: $1,132,723Liabilities 2023: $693,754Net Assets 2023: $438,9692023Assets 2024: $1,142,842Liabilities 2024: $739,163Net Assets 2024: $403,6792024

Highlighted filing

2021

Assets$1,244,804
Liabilities$882,774
Net Assets$362,030
Open 2021 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2020: $1,040,638Expenses 2020: $1,044,166Net Income 2020: -$3,5282020Revenue 2021: $1,180,476Expenses 2021: $1,067,549Net Income 2021: $112,9272021Revenue 2022: $1,180,345Expenses 2022: $1,169,306Net Income 2022: $11,0392022Revenue 2023: $1,250,008Expenses 2023: $1,184,108Net Income 2023: $65,9002023Revenue 2024: $1,221,589Expenses 2024: $1,256,879Net Income 2024: -$35,2902024

Highlighted filing

2021

Revenue$1,180,476
Expenses$1,067,549
Net Income$112,927
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 1, 2022
Return Version
2021v4.2
Gross Receipts
$1,180,476
Mission and Program Overview

Mission

To promote the common good, health, safety and general welfare for all residents.

To provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$799,452$813,928▲ $14,476
Savings and Temporary Cash Investments$271,207$400,057▲ $128,850
Cap Stk Tr Prin Current Funds$249,103$362,030▲ $112,927
Accounts Receivable$13,029$20,409▲ $7,380
Prepaid Expenses and Deferred Charges$11,492$10,410▼ $1,082
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,095,180$1,244,804▲ $149,624
Liabilities
Deferred Revenue$782,979$731,000▼ $51,979
Accounts Payable and Accrued Expenses$63,098$151,774▲ $88,676
Total Liabilities$846,077$882,774▲ $36,697
Net Assets / Fund Balance
Total Net Assets Fund Balance$249,103$362,030▲ $112,927
Total Liabilities and Net Assets / Fund Balance$1,095,180$1,244,804▲ $149,624
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Larry MyhrePresident
Alan KindredVice President
Edward WongMember-at-large
Marcus ValleSecretary
Sarah LeeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Andre LandscapeLandscaping521 N VIRGINIA AVE, Azusa, CA 91702$380,932
Revenue and Support

Revenue Composition

Contributions and Grants
$1,126,166
Program Service Revenue
$52,833
Investment Income
$1,477
Other Revenue
$0
Change in Net Assets
$112,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,180,476
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,180,476
Total Revenue per Form 990
$1,180,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,067,549
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
All Other Expenses$105,368--$105,368
Fees for Services Management-$90,720-$90,720
Other Expenses$79,480$33,604-$33,604
Insurance$11,465--$11,465
Fees for Services Legal$5,361--$5,361
Fees for Services Accounting-$1,700-$1,700
Total Functional Expenses$941,525$126,024$0$1,067,549

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,067,549
Total Expenses per Audited Statements$1,067,549
Total Expenses per Form 990$1,067,549
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”

Form 990, Part VI, Section A, Line 6

“As per the governing documents - residents become members by virtue of owning a unit in the community.”

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

“Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”

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

“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”

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

“Association's board of directors reviews and approves the tax returns.”

Form 990, Part VI, Section B, Line 15

“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”

Form 990, Part VI, Section C, Line 18

“All documents required to be disclosed by the association are available upon request at the offices of its management company.”

Form 990, Part VI, Section C, Line 19

“All documents required to be disclosed by the association are available upon request at the offices of its management company.”

Filing and Contact Details

Filer

Filer Name
The Colonies Master Association
EIN
82-0563941
Phone
9494486000
Address
15241 LAGUNA CANYON RD, IRVINE, CA 92618

Signing Officer

Name
Sarah Lee
Title
Treasurer
Phone
9494486000
Signed
2022-09-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Myhre
Formed
2002
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
9

Preparer

Firm
INOUYE SHIVELY KLATT & MCCORVEY CPA'S
Address
23282 MILL CREEK DRIVE SUITE 200, LAGUNA HILLS, CA 92653
Preparer
Barton E Mccorvey CPA
Phone
9495866640
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.”

Raw XML Appendix341 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE C
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01095180
IRS990/TotalAssetsEOYAmt01244804
IRS990/TotalAssetsGrp/BOYAmt01095180
IRS990/TotalAssetsGrp/EOYAmt01244804
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01126166
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0941525
IRS990/TotalFunctionalExpensesGrp/TotalAmt01067549
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0846077
IRS990/TotalLiabilitiesEOYAmt0882774
IRS990/TotalLiabilitiesGrp/BOYAmt0846077
IRS990/TotalLiabilitiesGrp/EOYAmt0882774
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0249103
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0362030
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt052833
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt052833
IRS990/TotalProgramServiceExpensesAmt0941525
IRS990/TotalProgramServiceRevenueAmt052833
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054310
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01180476
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01095180
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01244804
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015241 LAGUNA CANYON RD
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092618
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486000
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE COLONIES MASTER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O FIRSTSERVICE
ReturnHeader/Filer/BusinessNameControlTxt0COLO
ReturnHeader/Filer/EIN0820563941
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON RD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092618
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330382278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INOUYE SHIVELY KLATT & MCCORVEY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023282 MILL CREEK DRIVE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092653
ReturnHeader/PreparerPersonGrp/PhoneNum09495866640
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARTON E MCCORVEY CPA
ReturnHeader/ReturnTs02022-10-12T13:30:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SARAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LEE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,244,804
Liabilities
$882,774
Net assets
$362,030
Revenue
$1,180,476
Expenses
$1,067,549
Net income
$112,927
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.74$0.40$1.22$1.26$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.69$0.44$1.25$1.18$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.80$0.37$1.18$1.17$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.88$0.36$1.18$1.07$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.85$0.25$1.04$1.04$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)4 • $1M-$5M nonprofits