Civic Intelligence

Lake Forest Community Association

990 • Fiscal year 2015 • EIN 95-2577595

Jan 01, 2015 to Dec 31, 2015 • Filed on May 03, 2016

Organization ProfileWWW.LFCA1.COM
22921 Ridge Route DriveLake Forest, CA 92630

(949) 768-7261

Siviq Scores

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

Liabilities / Assets

28th percentile

0.03x

Higher debt load relative to assets than 28% of similar nonprofits.

2015 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.06x

Higher debt load relative to revenue than 25% of similar nonprofits.

2015 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2015

Net Margin

57th percentile

8.7%

Higher net margin than 57% of similar nonprofits.

2015 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

33rd percentile

$0

Higher top officer pay than 33% of similar nonprofits.

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

2015 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2015

Asset Growth

68th percentile

5.9%

Faster asset growth than 68% of similar nonprofits.

2015 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-3.6%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$5,601,596

Up $310,184 (+5.9%) from 2014

Net Assets

Up

$5,420,661

Up $285,723 (+5.6%) from 2014

Liabilities

Up

$180,935

Up $24,461 (+16%) from 2014

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin57th percentile

Revenue

Down

$3,288,842

Down $124,332 (-3.6%) from 2014

Expenses

Down

$3,003,119

Down $227,380 (-7.0%) from 2014

Net Income

Up

$285,723

Up $103,048 (+56%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,702,039Liabilities 2011: $246,972Net Assets 2011: $4,455,0672011Assets 2012: $5,156,183Liabilities 2012: $115,517Net Assets 2012: $5,040,6662012Assets 2013: $5,337,043Liabilities 2013: $384,780Net Assets 2013: $4,952,2632013Assets 2014: $5,291,412Liabilities 2014: $156,474Net Assets 2014: $5,134,9382014Assets 2015: $5,601,596Liabilities 2015: $180,935Net Assets 2015: $5,420,6612015Assets 2016: $5,924,019Liabilities 2016: $432,338Net Assets 2016: $5,491,6812016Assets 2017: $6,075,373Liabilities 2017: $262,683Net Assets 2017: $5,812,6902017Assets 2018: $5,814,663Liabilities 2018: $196,181Net Assets 2018: $5,618,4822018Assets 2019: $6,213,663Liabilities 2019: $327,612Net Assets 2019: $5,886,0512019Assets 2020: $6,694,922Liabilities 2020: $228,597Net Assets 2020: $6,466,3252020

Highlighted filing

2015

Assets$5,601,596
Liabilities$180,935
Net Assets$5,420,661
Open 2015 Filing

Operations Trend

Revenue Growth30th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,233,522Expenses 2011: $2,741,794Net Income 2011: $491,7282011Revenue 2012: $3,262,966Expenses 2012: $2,677,367Net Income 2012: $585,5992012Revenue 2013: $3,411,612Expenses 2013: $3,500,015Net Income 2013: -$88,4032013Revenue 2014: $3,413,174Expenses 2014: $3,230,499Net Income 2014: $182,6752014Revenue 2015: $3,288,842Expenses 2015: $3,003,119Net Income 2015: $285,7232015Revenue 2016: $3,265,025Expenses 2016: $3,194,005Net Income 2016: $71,0202016Revenue 2017: $3,440,384Expenses 2017: $3,119,375Net Income 2017: $321,0092017Revenue 2018: $3,546,748Expenses 2018: $3,740,956Net Income 2018: -$194,2082018Revenue 2019: $4,456,217Expenses 2019: $4,188,648Net Income 2019: $267,5692019Revenue 2020: $3,498,141Expenses 2020: $3,121,992Net Income 2020: $376,1492020

Highlighted filing

2015

Revenue$3,288,842
Expenses$3,003,119
Net Income$285,723
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 3, 2016
Return Version
2015v2.1
Gross Receipts
$3,508,027
Mission and Program Overview

Mission

SEE STATEMENT 10

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,632,401$4,911,238▲ $278,837
Cash and Non-Interest-Bearing Accounts$526,252$499,623▼ $26,629
Accounts Receivable$43,250$45,004▲ $1,754
Land, Buildings, and Equipment, Net$57,993$41,709▼ $16,284
Prepaid Expenses and Deferred Charges$14,953$19,883▲ $4,930
Inventories for Sale or Use$11,929$15,551▲ $3,622
Total Assets$5,291,412$5,601,596▲ $310,184
Other Assets Total$4,634$68,588▲ $63,954
Liabilities
Accounts Payable and Accrued Expenses$110,374$131,546▲ $21,172
Other Liabilities$46,100$49,389▲ $3,289
Total Liabilities$156,474$180,935▲ $24,461
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,521,765$4,593,812▲ $72,047
Unrestricted Net Assets$613,173$826,849▲ $213,676
Total Net Assets Fund Balance$5,134,938$5,420,661▲ $285,723
Total Liabilities and Net Assets / Fund Balance$5,291,412$5,601,596▲ $310,184

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,709$210,954$252,663
Compensation and Service Providers
Top Officer Pay33rd percentile

Board Members and Trustees

NameTitle
David GlickPresident
Jeff MiyaokaDirector
Anne BreuerSecretary
Jeffrey BentTreasurer
Ron AllenVice-preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus LandscapeLandscape Serv1225 PUERTA DEL SOL SUITE 500, San Clemente, CA 92673$535,138
Pcm INCManagement23726 BIRTCHER DRIVE, Lake Forest, CA 92630$118,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,149,744
Investment Income
$23,484
Other Revenue
$115,614
Change in Net Assets
$285,723

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,288,842
Total Revenue per Audited Statements
$3,288,842
Total Revenue per Form 990
$3,288,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,924,992
Salaries, Compensation, and Employee Benefits$1,078,127
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$896,329$181,798-$1,078,127
All Other Expenses$338,534$216,093-$554,627
Occupancy$222,571--$222,571
Other Expenses$139,949--$139,949
Fees for Services Legal-$30,176-$30,176
Depreciation Depletion$21,550--$21,550
Information Technology-$4,600-$4,600
Fees for Services Accounting-$3,800-$3,800
Total Functional Expenses$2,566,652$436,467$0$3,003,119

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,003,119
Total Expenses per Audited Statements$3,003,119
Total Expenses per Form 990$3,003,119
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$231,479
Fundraising Direct Expenses$202,053
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Preschool$202,251$202,251$165,133$37,118
Recreation Room$18,067$18,067$2,445$15,622
Total Events$231,479$231,479$202,053$29,426
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Assessments$45,589
Clubhouse Deposits$3,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“ELITE PROPERTY SERVICES”

Form 990, Page 6, Part VI, Line 11B

“The board of directors approve financial statements before submission to outside accountant and then reviews the 990 to ensure it matches with financial statements and policies.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available for review in community office or property management office upon request.”

Filing and Contact Details

Filer

Filer Name
Lake Forest Community Association
EIN
95-2577595
Phone
9497687261
Address
22921 RIDGE ROUTE DRIVE, LAKE FOREST, CA 92630

Signing Officer

Name
David Glick
Title
President
Phone
9497687261
Signed
2016-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Glick
Formed
1968
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
48

Preparer

Firm
Schonwit & Associates CPA
Address
151 KALMUS DRIVE M-3, COSTA MESA, CA 92626
Preparer
Steven Schonwit
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Management fees 0 130,400 0 erosion control 118,991 0 0 insurance 57,026 0 0 pool maintenance 53,848 0 0 general maintenance/repai 39,507 0 0 street cleaning 32,700 0 0 printing/postage 645 25,996 0 general and admin 0 18,602 0 collection expenses 0 16,638 0 village news 13,792 0 0 office equipment/maint. 0 10,202 0 property/patrol services 8,371 0 0 reserve study 0 8,000 0 tennis & sports court 7,251 0 0 office supplies 0 4,753 0 dues/subscriptions 4,454 0 0 telephone 0 1,502 0 education 1,149 0 0 street repairs 800 0 0”

Raw XML Appendix357 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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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018067
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011161
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0231479
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0202251
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018067
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011161
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0231479
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029426
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt034475
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0202053
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0165133
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02445
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELITE PROPERTY SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS APPROVE FINANCIAL STATEMENTS BEFORE SUBMISSION TO OUTSIDE ACCOUNTANT AND THEN REVIEWS THE 990 TO ENSURE IT MATCHES WITH FINANCIAL STATEMENTS AND POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW IN COMMUNITY OFFICE OR PROPERTY MANAGEMENT OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT FEES 0 130,400 0 EROSION CONTROL 118,991 0 0 INSURANCE 57,026 0 0 POOL MAINTENANCE 53,848 0 0 GENERAL MAINTENANCE/REPAI 39,507 0 0 STREET CLEANING 32,700 0 0 PRINTING/POSTAGE 645 25,996 0 GENERAL AND ADMIN 0 18,602 0 COLLECTION EXPENSES 0 16,638 0 VILLAGE NEWS 13,792 0 0 OFFICE EQUIPMENT/MAINT. 0 10,202 0 PROPERTY/PATROL SERVICES 8,371 0 0 RESERVE STUDY 0 8,000 0 TENNIS & SPORTS COURT 7,251 0 0 OFFICE SUPPLIES 0 4,753 0 DUES/SUBSCRIPTIONS 4,454 0 0 TELEPHONE 0 1,502 0 EDUCATION 1,149 0 0 STREET REPAIRS 800 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04521765
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04593812
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05291412
IRS990/TotalAssetsEOYAmt05601596
IRS990/TotalAssetsGrp/BOYAmt05291412
IRS990/TotalAssetsGrp/EOYAmt05601596
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0436467
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02566652
IRS990/TotalFunctionalExpensesGrp/TotalAmt03003119
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0156474
IRS990/TotalLiabilitiesEOYAmt0180935
IRS990/TotalLiabilitiesGrp/BOYAmt0156474
IRS990/TotalLiabilitiesGrp/EOYAmt0180935
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05134938
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05420661
IRS990/TotalProgramServiceExpensesAmt02566652
IRS990/TotalProgramServiceRevenueAmt03149744
IRS990/TotalRevenueGrp/ExclusionAmt023484
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03235932
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03288842
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05291412
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05601596
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0613173
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0826849
IRS990/USAddress/AddressLine1Txt022642 SHADY GROVE
IRS990/USAddress/CityNm0LAKE FOREST
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092630
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.LFCA1.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID GLICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09497687261
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE FOREST COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0952577595
ReturnHeader/Filer/PhoneNum09497687261
ReturnHeader/Filer/USAddress/AddressLine1Txt022921 RIDGE ROUTE DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAKE FOREST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092630
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330631252
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHONWIT & ASSOCIATES CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 KALMUS DRIVE M-3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COSTA MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092626
ReturnHeader/PreparerPersonGrp/PhoneNum07144371025
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN SCHONWIT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-10T20:30:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,601,596
Liabilities
$180,935
Net assets
$5,420,661
Revenue
$3,288,842
Expenses
$3,003,119
Net income
$285,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$6.69$0.23$6.47$3.50$3.12$0.38
2019Detailed filing. Detailed filing data is available for this year.$6.21$0.33$5.89$4.46$4.19$0.27
2018Detailed filing. Detailed filing data is available for this year.$5.81$0.20$5.62$3.55$3.74$0.19
2017Detailed filing. Detailed filing data is available for this year.$6.08$0.26$5.81$3.44$3.12$0.32
2016Detailed filing. Detailed filing data is available for this year.$5.92$0.43$5.49$3.27$3.19$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.60$0.18$5.42$3.29$3.00$0.29
2014Detailed filing. Detailed filing data is available for this year.$5.29$0.16$5.13$3.41$3.23$0.18
2013Summary only. Only limited summary data is available for this year.$5.34$0.38$4.95$3.41$3.50$0.09
2012Summary only. Only limited summary data is available for this year.$5.16$0.12$5.04$3.26$2.68$0.59
2011Summary only. Only limited summary data is available for this year.$4.70$0.25$4.46$3.23$2.74$0.49