Civic Intelligence

Lake Forest II Master Hoa

EIN 95-2921294 • 501(c)4 • Lake Forest, CA

View Organization Page

Profile

To provide the maintenance, preservation and architectural control of the lots and common areas of the association, and to promote the health, safety and welfare of its residents.

24752 Toledo WayLake Forest, CA 92630
Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.07x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

46th percentile

6.9%

Higher net margin than 46% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-10%

Faster revenue growth than 15% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$11,732,982

Up $1,069,676 (+10%) from 2023

Liabilities

Up

$397,302

Up $22,865 (+6.1%) from 2023

Net Assets

Up

$11,335,680

Up $1,046,811 (+10%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin46th percentile

Revenue

Down

$5,742,242

Down $670,363 (-10%) from 2023

Expenses

Down

$5,347,162

Down $812,168 (-13%) from 2023

Net Income

Up

$395,080

Up $141,805 (+56%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$15M$10M$5.0M$0Assets 2011: $9,256,012Liabilities 2011: $1,039,882Net Assets 2011: $8,216,1302011Assets 2012: $9,085,417Liabilities 2012: $931,165Net Assets 2012: $8,154,2522012Assets 2013: $9,531,848Liabilities 2013: $792,180Net Assets 2013: $8,739,6682013Assets 2014: $9,847,137Liabilities 2014: $695,211Net Assets 2014: $9,151,9262014Assets 2015: $10,075,137Liabilities 2015: $277,389Net Assets 2015: $9,797,7482015Assets 2016: $10,863,429Liabilities 2016: $224,345Net Assets 2016: $10,639,0842016Assets 2017: $11,535,619Liabilities 2017: $252,877Net Assets 2017: $11,282,7422017Assets 2018: $11,606,060Liabilities 2018: $275,599Net Assets 2018: $11,330,4612018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $13,222,351Liabilities 2020: $263,393Net Assets 2020: $12,958,9582020Assets 2021: $10,743,439Liabilities 2021: $307,619Net Assets 2021: $10,435,8202021Assets 2022: $11,093,075Liabilities 2022: $305,994Net Assets 2022: $10,787,0812022Assets 2023: $10,663,306Liabilities 2023: $374,437Net Assets 2023: $10,288,8692023Assets 2024: $11,732,982Liabilities 2024: $397,302Net Assets 2024: $11,335,6802024

Highlighted filing

2024

Assets$11,732,982
Liabilities$397,302
Net Assets$11,335,680
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,130,345Expenses 2011: $3,462,374Net Income 2011: $667,9712011Revenue 2012: $4,135,720Expenses 2012: $4,197,598Net Income 2012: -$61,8782012Revenue 2013: $4,153,878Expenses 2013: $3,568,462Net Income 2013: $585,4162013Revenue 2014: $4,247,083Expenses 2014: $3,834,825Net Income 2014: $412,2582014Revenue 2015: $4,318,374Expenses 2015: $3,672,552Net Income 2015: $645,8222015Revenue 2016: $4,582,805Expenses 2016: $3,741,469Net Income 2016: $841,3362016Revenue 2017: $4,550,809Expenses 2017: $3,907,151Net Income 2017: $643,6582017Revenue 2018: $4,714,359Expenses 2018: $4,666,640Net Income 2018: $47,7192018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $4,055,155Expenses 2020: $3,652,487Net Income 2020: $402,6682020Revenue 2021: $7,362,628Expenses 2021: $7,283,278Net Income 2021: $79,3502021Revenue 2022: $4,708,628Expenses 2022: $4,679,247Net Income 2022: $29,3812022Revenue 2023: $6,412,605Expenses 2023: $6,159,330Net Income 2023: $253,2752023Revenue 2024: $5,742,242Expenses 2024: $5,347,162Net Income 2024: $395,0802024

Highlighted filing

2024

Revenue$5,742,242
Expenses$5,347,162
Net Income$395,080
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$11,732,982
Liabilities
$397,302
Net assets
$11,335,680
Revenue
$5,742,242
Expenses
$5,347,162
Net income
$395,080
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$0.40$11.3$5.74$5.35$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.37$10.3$6.41$6.16$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$0.31$10.8$4.71$4.68$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.31$10.4$7.36$7.28$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$0.26$13.0$4.06$3.65$0.40
2019Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$11.6$0.28$11.3$4.71$4.67$0.05
2017Summary only. Only limited summary data is available for this year.$11.5$0.25$11.3$4.55$3.91$0.64
2016Summary only. Only limited summary data is available for this year.$10.9$0.22$10.6$4.58$3.74$0.84
2015Summary only. Only limited summary data is available for this year.$10.1$0.28$9.80$4.32$3.67$0.65
2014Summary only. Only limited summary data is available for this year.$9.85$0.70$9.15$4.25$3.83$0.41
2013Summary only. Only limited summary data is available for this year.$9.53$0.79$8.74$4.15$3.57$0.59
2012Summary only. Only limited summary data is available for this year.$9.09$0.93$8.15$4.14$4.20$0.06
2011Summary only. Only limited summary data is available for this year.$9.26$1.04$8.22$4.13$3.46$0.67
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 5, 2021
Return Version
2020v4.0
Gross Receipts
$4,055,155
Mission and Program Overview

Mission

To provide the maintenance, preservation and architectural control of the lots and common areas of the association, and to promote the health, safety and welfare of its residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,198,137$10,008,626▲ $810,489
Rtn Earn Endowment Incm Other Fnds$8,485,967$9,179,242▲ $693,275
Land, Buildings, and Equipment, Net$2,046,975$2,007,178▼ $39,797
Cap Stk Tr Prin Current Funds$1,671,648$1,988,887▲ $317,239
Pd in Cap Srpls Land Bldg Eqp Fund$1,842,283$1,790,829▼ $51,454
Cash and Non-Interest-Bearing Accounts$831,044$992,554▲ $161,510
Prepaid Expenses and Deferred Charges$125,572$140,261▲ $14,689
Accounts Receivable$5,535$37,440▲ $31,905
Total Assets$12,261,626$13,222,351▲ $960,725
Other Assets Total$54,363$36,292▼ $18,071
Liabilities
Other Liabilities$121,827$136,259▲ $14,432
Deferred Revenue$117,844$106,569▼ $11,275
Accounts Payable and Accrued Expenses$22,057$20,565▼ $1,492
Total Liabilities$261,728$263,393▲ $1,665
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,999,898$12,958,958▲ $959,060
Total Liabilities and Net Assets / Fund Balance$12,261,626$13,222,351▲ $960,725

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,077,087$762,650-
Other Land Buildings$48,014$4,260,010-
Land$713,742--
Equipment$168,335$1,159,856-
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
James RichertPresident
Dennis FreedDirector
Justin KirkDirector
Mike JesseDirector
Paul CoulterDirector
Thomas LuddenTreasurer
Jolene FuentesVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Earthco Arbor Care INCLandscape1225 E WAKEHAM AVENUE, Santa Ana, CA 92705$147,497
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,402,458
Investment Income
$153,164
Other Revenue
$499,533
Change in Net Assets
$402,668

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,055,155
Total Revenue per Audited Statements
$4,055,155
Total Revenue per Form 990
$4,055,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,367,583
Salaries, Compensation, and Employee Benefits$1,284,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,699,968$27,208-$1,727,176
Other Salaries and Wages$1,284,904--$1,284,904
Insurance-$391,101-$391,101
Depreciation Depletion$119,182--$119,182
Office Expenses-$76,484-$76,484
Fees for Services Accounting-$35,350-$35,350
Fees for Services Legal-$18,290-$18,290
Total Functional Expenses$3,104,054$548,433$0$3,652,487

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,652,487
Total Expenses per Audited Statements$3,652,487
Total Expenses per Form 990$3,652,487
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$130,279
Refundable Deposits$5,980
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“YES”

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

“An independent cpa prepares the tax returns based upon financial statements that were approved by the board.”

Form 990, Page 6, Part VI, Line 12C

“Yes. All board of directors are required to sign a conflict of interest agreement. The agreement states that as a board of director of the association, they shall not make, participate in making, or in any way attempt to use their position to influence an association decision in which the director will have a direct or indirect financial interest. In the event that a situation arises during the director's course of service as a member of the board that may have a direct or indirect financial effect, they shall refrain from any discussion, attempts to influence, or action on the matter.”

Form 990, Page 6, Part VI, Line 19

“They are available upon request.”

Filing and Contact Details

Filer

Filer Name
Lake Forest Ii Master Hoa
EIN
95-2921294
Phone
9495860860
Address
24752 TOLEDO WAY, LAKE FOREST, CA 92630

Signing Officer

Name
Thomas Ludden
Title
Treasurer
Phone
9495860860
Signed
2021-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Ludden
Formed
1971
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
44

Preparer

Firm
Vanderpol and Company
Address
151 KALMUS DR STE M3A, COSTA MESA, CA 92626-7934
Preparer
Catherine Vanderpol
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Utilities 252,092 0 0 maintenance and repairs 268,486 0 0 supplies 73,115 0 0 street sweeping 46,920 0 0 janitorial service & supplies 14,398 0 0 lake maintenance 173,572 0 0 4th of july event 8,060 0 0 landscape/tree maintenance 436,590 0 0 fitness/tennis expenses 113,992 0 0 recreational expense 14,918 0 0 community service 8,957 0 0 project expenditures 87,026 0 0 sports courts 59,208 0 0 termite fumigation 19,005 0 0 youth center 4,703 0 0 pool area/furnishings 3,300 0 0 gate repairs 1,700 0 0 clubhouse 975 0 0 boiler repairs 892 0 0 park lots 688 0 0 signs 32,754 0 0 pavers 41,286 0 0 street repairs/consultants 25,312 0 0 lighting/electrical 5,026 0 0 bridge repairs 3,039 0 0 doggie stations 1,902 0 0 storm drain 1,060 0 0 erosion control 992 0 0 state income tax 0 19,938 0 other professional fees 0 7,270 0 total 1,699,968 27,208 0”

Form 990, Part XI, Line 9

“Exempt membership adj. 556,392”

Raw XML Appendix351 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
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt022057
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020565
IRS990/AccountsReceivableGrp/BOYAmt05535
IRS990/AccountsReceivableGrp/EOYAmt037440
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE THE MAINTENANCE, PRESERVATION AND ARCHITECTURAL CONTROL OF THE LOTS AND COMMON AREAS OF THE ASSOCIATION, AND TO PROMOTE THE HEALTH, SAFETY AND WELFARE OF ITS RESIDENTS.
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BooksInCareOfDetail/PersonNm0LAKE FOREST II MASTER
IRS990/BooksInCareOfDetail/PhoneNum09495860860
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt024752 TOLEDO WAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE FOREST
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092630
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01671648
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01988887
IRS990/CashNonInterestBearingGrp/BOYAmt0831044
IRS990/CashNonInterestBearingGrp/EOYAmt0992554
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0147497
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01225 E WAKEHAM AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SANTA ANA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092705
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0EARTHCO ARBOR CARE INC
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPE
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0153164
IRS990/CYOtherExpensesAmt02367583
IRS990/CYOtherRevenueAmt0499533
IRS990/CYProgramServiceRevenueAmt03402458
IRS990/CYRevenuesLessExpensesAmt0402668
IRS990/CYSalariesCompEmpBnftPaidAmt01284904
IRS990/CYTotalExpensesAmt03652487
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04055155
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0117844
IRS990/DeferredRevenueGrp/EOYAmt0106569
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0119182
IRS990/DepreciationDepletionGrp/TotalAmt0119182
IRS990/Desc0LAKE FOREST II MASTER HOMEOWNERS ASSOCIATION (ESTABLISHED IN 1970) IS A PRIVATE PLANNED COMMUNITY OF 3,436 HOMES LOCATED IN THE CITY OF LAKE FOREST, CALIFORNIA. THE ASSOCIATION PROVIDES COMMON GOOD AND GENERAL WELFARE FOR THE RESIDENTS. THE ASSOCIATION PROVIDES MAINTENANCE FOR A LAKE, GREENBELT AREAS, PARKS AND RECREATIONAL FACILITIES. THE ASSOCIATION ALSO PROVIDES FOR THE ARCHITECTURAL INTEGRITY OF THE COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt044
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03104054
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt035350
IRS990/FeesForServicesAccountingGrp/TotalAmt035350
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt018290
IRS990/FeesForServicesLegalGrp/TotalAmt018290
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt027208
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01699968
IRS990/FeesForServicesOtherGrp/TotalAmt01727176
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0PAUL COULTER
IRS990/Form990PartVIISectionAGrp/PersonNm1DENNIS FREED
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE JESSE
IRS990/Form990PartVIISectionAGrp/PersonNm3JUSTIN KIRK
IRS990/Form990PartVIISectionAGrp/PersonNm4JOLENE FUENTES
IRS990/Form990PartVIISectionAGrp/PersonNm5THOMAS LUDDEN
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES RICHERT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04055155
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InsuranceGrp/TotalAmt0391101
IRS990/InvestmentIncomeGrp/ExclusionAmt0153164
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0153164
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06182516
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02046975
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02007178
IRS990/LandBldgEquipCostOrOtherBssAmt08189694
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0134237
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0134237
IRS990/MissionDesc0TO PROVIDE THE MAINTENANCE, PRESERVATION AND ARCHITECTURAL CONTROL OF THE LOTS AND COMMON AREAS OF THE ASSOCIATION, AND TO PROMOTE THE HEALTH, SAFETY AND WELFARE OF ITS RESIDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt011999898
IRS990/NetAssetsOrFundBalancesEOYAmt012958958
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt076484
IRS990/OfficeExpensesGrp/TotalAmt076484
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt054363
IRS990/OtherAssetsTotalGrp/EOYAmt036292
IRS990/OtherChangesInNetAssetsAmt0556392
IRS990/OtherLiabilitiesGrp/BOYAmt0121827
IRS990/OtherLiabilitiesGrp/EOYAmt0136259
IRS990/OtherRevenueMiscGrp/Desc0RECREATIONAL/CLUBHOUSE FEES
IRS990/OtherRevenueMiscGrp/Desc1SPECIAL FEES
IRS990/OtherRevenueMiscGrp/Desc2ESCROW PROCESS FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0163476
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1105787
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt296033
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0163476
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1105787
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt296033
IRS990/OtherRevenueTotalAmt0499533
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01284904
IRS990/OtherSalariesAndWagesGrp/TotalAmt01284904
IRS990/PartialLiquidationInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt01842283
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt01790829
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0125572
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0140261
IRS990/PrincipalOfficerNm0THOMAS LUDDEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03402458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03402458
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0195726
IRS990/PYOtherExpensesAmt02944052
IRS990/PYOtherRevenueAmt0916874
IRS990/PYProgramServiceRevenueAmt03556275
IRS990/PYRevenuesLessExpensesAmt0353484
IRS990/PYSalariesCompEmpBnftPaidAmt01371339
IRS990/PYTotalExpensesAmt04315391
IRS990/PYTotalRevenueAmt04668875
IRS990/ReconcilationRevenueExpnssAmt0402668
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03402458
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08485967
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09179242
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09198137
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010008626
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01077087
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0762650
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01839737
IRS990ScheduleD/EquipmentGrp/BookValueAmt0168335
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01159856
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01328191
IRS990ScheduleD/ExpensesSubtotalAmt03652487
IRS990ScheduleD/LandGrp/BookValueAmt0713742
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0713742
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt048014
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04260010
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt04308024
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0130279
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt04055155
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02007178
IRS990ScheduleD/TotalExpensesPerForm990Amt03652487
IRS990ScheduleD/TotalLiabilityAmt0136259
IRS990ScheduleD/TotalRevenuePerForm990Amt04055155
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04055155
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03652487
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN INDEPENDENT CPA PREPARES THE TAX RETURNS BASED UPON FINANCIAL STATEMENTS THAT WERE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES. ALL BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST AGREEMENT. THE AGREEMENT STATES THAT AS A BOARD OF DIRECTOR OF THE ASSOCIATION, THEY SHALL NOT MAKE, PARTICIPATE IN MAKING, OR IN ANY WAY ATTEMPT TO USE THEIR POSITION TO INFLUENCE AN ASSOCIATION DECISION IN WHICH THE DIRECTOR WILL HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST. IN THE EVENT THAT A SITUATION ARISES DURING THE DIRECTOR'S COURSE OF SERVICE AS A MEMBER OF THE BOARD THAT MAY HAVE A DIRECT OR INDIRECT FINANCIAL EFFECT, THEY SHALL REFRAIN FROM ANY DISCUSSION, ATTEMPTS TO INFLUENCE, OR ACTION ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES 252,092 0 0 MAINTENANCE AND REPAIRS 268,486 0 0 SUPPLIES 73,115 0 0 STREET SWEEPING 46,920 0 0 JANITORIAL SERVICE & SUPPLIES 14,398 0 0 LAKE MAINTENANCE 173,572 0 0 4TH OF JULY EVENT 8,060 0 0 LANDSCAPE/TREE MAINTENANCE 436,590 0 0 FITNESS/TENNIS EXPENSES 113,992 0 0 RECREATIONAL EXPENSE 14,918 0 0 COMMUNITY SERVICE 8,957 0 0 PROJECT EXPENDITURES 87,026 0 0 SPORTS COURTS 59,208 0 0 TERMITE FUMIGATION 19,005 0 0 YOUTH CENTER 4,703 0 0 POOL AREA/FURNISHINGS 3,300 0 0 GATE REPAIRS 1,700 0 0 CLUBHOUSE 975 0 0 BOILER REPAIRS 892 0 0 PARK LOTS 688 0 0 SIGNS 32,754 0 0 PAVERS 41,286 0 0 STREET REPAIRS/CONSULTANTS 25,312 0 0 LIGHTING/ELECTRICAL 5,026 0 0 BRIDGE REPAIRS 3,039 0 0 DOGGIE STATIONS 1,902 0 0 STORM DRAIN 1,060 0 0 EROSION CONTROL 992 0 0 STATE INCOME TAX 0 19,938 0 OTHER PROFESSIONAL FEES 0 7,270 0 TOTAL 1,699,968 27,208 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXEMPT MEMBERSHIP ADJ. 556,392
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012261626
IRS990/TotalAssetsEOYAmt013222351
IRS990/TotalAssetsGrp/BOYAmt012261626
IRS990/TotalAssetsGrp/EOYAmt013222351
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0548433
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03104054
IRS990/TotalFunctionalExpensesGrp/TotalAmt03652487
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0261728
IRS990/TotalLiabilitiesEOYAmt0263393
IRS990/TotalLiabilitiesGrp/BOYAmt0261728
IRS990/TotalLiabilitiesGrp/EOYAmt0263393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011999898
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012958958
IRS990/TotalProgramServiceExpensesAmt03104054
IRS990/TotalProgramServiceRevenueAmt03402458
IRS990/TotalRevenueGrp/ExclusionAmt0153164
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03901991
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04055155
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012261626
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013222351
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024752 TOLEDO LANE
IRS990/USAddress/CityNm0LAKE FOREST
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092630
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LF2.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS LUDDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09495860860
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE FOREST II MASTER HOA
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0952921294
ReturnHeader/Filer/PhoneNum09495860860
ReturnHeader/Filer/USAddress/AddressLine1Txt024752 TOLEDO WAY
ReturnHeader/Filer/USAddress/CityNm0LAKE FOREST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092630
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464435702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANDERPOL AND COMPANY
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/PreparationDt02021-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE VANDERPOL
ReturnHeader/ReturnTs02021-04-12T20:02:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0THOMAS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LUDDEN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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