Civic Intelligence

Lake Forest Community Association

990 • Fiscal year 2018 • EIN 95-2577595

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 26, 2019

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

30th percentile

0.03x

Higher debt load relative to assets than 30% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

29th percentile

0.06x

Higher debt load relative to revenue than 29% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Net Margin

23rd percentile

-5.5%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Asset Growth

23rd percentile

-4.3%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

3.1%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets30th percentile

Assets

Down

$5,814,663

Down $260,710 (-4.3%) from 2017

Net Assets

Down

$5,618,482

Down $194,208 (-3.3%) from 2017

Liabilities

Down

$196,181

Down $66,502 (-25%) from 2017

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin23rd percentile

Revenue

Up

$3,546,748

Up $106,364 (+3.1%) from 2017

Expenses

Up

$3,740,956

Up $621,581 (+20%) from 2017

Net Income

Down

-$194,208

Down $515,217 (-160%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth23rd 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

2018

Assets$5,814,663
Liabilities$196,181
Net Assets$5,618,482
Open 2018 Filing

Operations Trend

Revenue Growth47th 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

2018

Revenue$3,546,748
Expenses$3,740,956
Net Income-$194,208
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 26, 2019
Return Version
2018v3.1
Gross Receipts
$3,784,533
Mission and Program Overview

Mission

SEE STATEMENT 10

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,820,423$5,504,638▼ $315,785
Cash and Non-Interest-Bearing Accounts$117,902$132,385▲ $14,483
Land, Buildings, and Equipment, Net$50,700$77,273▲ $26,573
Accounts Receivable$47,317$52,406▲ $5,089
Inventories for Sale or Use$13,872$19,579▲ $5,707
Prepaid Expenses and Deferred Charges$19,987$17,745▼ $2,242
Total Assets$6,075,373$5,814,663▼ $260,710
Other Assets Total$5,172$10,637▲ $5,465
Liabilities
Accounts Payable and Accrued Expenses$209,607$134,063▼ $75,544
Other Liabilities$53,076$62,118▲ $9,042
Total Liabilities$262,683$196,181▼ $66,502
Net Assets / Fund Balance
Temporarily Rstr Net Assets$5,287,873$5,148,768▼ $139,105
Unrestricted Net Assets$524,817$469,714▼ $55,103
Total Net Assets Fund Balance$5,812,690$5,618,482▼ $194,208
Total Liabilities and Net Assets / Fund Balance$6,075,373$5,814,663▼ $260,710

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$77,273$234,484$311,757
Compensation and Service Providers
Top Officer Pay43rd percentile

Board Members and Trustees

NameTitle
Jeffrey NelsonPresident
Kristin EldredBoard Member
Anne BreuerSecretary
Jeff MiyaokaTreasurer
David GlickVice-preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus LandscapeLandscape Serv1225 PUERTA DEL SOL SUITE 500, San Clemente, CA 92673$662,701
Premier PavingAsphalt Work10747 FREEMONT AVE, Ontario, CA 91762$280,279
Alan Smith PoolPool/lake Maint227 W CARLETON, Orange, CA 92867$203,102
J Bak DevelopmentLake Repairs22136 ELSBERRY LN, Lake Forest, CA 92630$129,632
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,295,212
Investment Income
$76,912
Other Revenue
$174,624
Change in Net Assets
$-194,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,546,748
Total Revenue per Audited Statements
$3,546,748
Total Revenue per Form 990
$3,546,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,601,545
Salaries, Compensation, and Employee Benefits$1,139,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$863,323$276,088-$1,139,411
All Other Expenses$366,103$186,616-$552,719
Other Expenses$280,335--$280,335
Fees for Services Legal-$265,558-$265,558
Occupancy$180,465--$180,465
Fees for Services Other$61,831--$61,831
Depreciation Depletion$15,077--$15,077
Information Technology-$11,796-$11,796
Fees for Services Accounting-$3,700-$3,700
Total Functional Expenses$2,997,198$743,758$0$3,740,956

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,740,956
Total Expenses per Audited Statements$3,740,956
Total Expenses per Form 990$3,740,956
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$274,159
Fundraising Direct Expenses$224,092
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Preschool$227,695$227,695$182,186$45,509
Recreation Room$32,185$32,185$3,251$28,934
Total Events$274,159$274,159$224,092$50,067
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Assessments$57,115
Clubhouse Deposits$3,600
Community Spirit Fund Liability$1,403
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
Jeff Miyaoka
Title
Treasurer
Phone
9497687261
Signed
2019-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Nelson
Formed
1968
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Schonwit & Associates CPA
Address
151 KALMUS DR STE M3A, COSTA MESA, CA 92626-7934
Preparer
Steven Schonwit
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Fencing & walls 190,648 0 0 club maintenance 64,103 0 0 insurance 0 60,221 0 collection expenses 0 51,526 0 pool maintenance 48,521 0 0 management fees 0 37,200 0 printing/postage 28,355 0 0 general and admin 0 13,474 0 village news 11,997 0 0 office equipment/maint. 0 8,854 0 reserve study 8,000 0 0 education 7,058 0 0 office supplies 0 6,404 0 property services 6,113 0 0 telephone 0 6,095 0 property taxes 0 2,165 0 tennis & sports court 1,308 0 0 dues/subscriptions 0 677 0 total 366,103 186,616 0”

Raw XML Appendix385 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0234484
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0311757
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057115
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21403
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID ASSESSMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLUBHOUSE DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2COMMUNITY SPIRIT FUND LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt03546748
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077273
IRS990ScheduleD/TotalExpensesPerForm990Amt03740956
IRS990ScheduleD/TotalLiabilityAmt062118
IRS990ScheduleD/TotalRevenuePerForm990Amt03546748
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03546748
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03740956
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0224092
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032185
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt014279
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0227695
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032185
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt014279
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt050067
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt038655
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0224092
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0182186
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03251
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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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/ExplanationTxt3FENCING & WALLS 190,648 0 0 CLUB MAINTENANCE 64,103 0 0 INSURANCE 0 60,221 0 COLLECTION EXPENSES 0 51,526 0 POOL MAINTENANCE 48,521 0 0 MANAGEMENT FEES 0 37,200 0 PRINTING/POSTAGE 28,355 0 0 GENERAL AND ADMIN 0 13,474 0 VILLAGE NEWS 11,997 0 0 OFFICE EQUIPMENT/MAINT. 0 8,854 0 RESERVE STUDY 8,000 0 0 EDUCATION 7,058 0 0 OFFICE SUPPLIES 0 6,404 0 PROPERTY SERVICES 6,113 0 0 TELEPHONE 0 6,095 0 PROPERTY TAXES 0 2,165 0 TENNIS & SPORTS COURT 1,308 0 0 DUES/SUBSCRIPTIONS 0 677 0 TOTAL 366,103 186,616 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/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05148768
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt05814663
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0743758
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02997198
IRS990/TotalFunctionalExpensesGrp/TotalAmt03740956
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0262683
IRS990/TotalLiabilitiesEOYAmt0196181
IRS990/TotalLiabilitiesGrp/BOYAmt0262683
IRS990/TotalLiabilitiesGrp/EOYAmt0196181
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05812690
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05618482
IRS990/TotalOtherProgSrvcExpenseAmt061831
IRS990/TotalProgramServiceExpensesAmt02997198
IRS990/TotalProgramServiceRevenueAmt03295212
IRS990/TotalRevenueGrp/ExclusionAmt076912
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03419769
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03546748
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06075373
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05814663
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0524817
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IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092630
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.LFCA1.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF MIYAOKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09497687261
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-26
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
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.152.223.54
ReturnHeader/FilingSecurityInformation/IPDt02019-05-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm022:24:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330631252
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHONWIT & ASSOCIATES CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 KALMUS DR STE M3A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COSTA MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926267934
ReturnHeader/PreparerPersonGrp/PhoneNum07144371025
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN SCHONWIT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-06T22:24:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,814,663
Liabilities
$196,181
Net assets
$5,618,482
Revenue
$3,546,748
Expenses
$3,740,956
Net income
-$194,208
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