LAYTON LAKES COMMUNITY ASSOCIATION (EIN 261144708) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

JAMES LESUEUR III

Phone

6029579191

Tax Period

2024-01-01 to 2024-12-31

LAYTON LAKES COMMUNITY ASSOCIATION, founded in 2006, is a community nonprofit that reported $3.2M in total revenue in fiscal year 2024. The organization ran a surplus of $581K, a strong 18% operating margin.

Mission

THE ASSOCIATION WORKS TO EMBODY, REFLECT, AND CARRY FORWARD THE GENERAL DESIGN AND GOALS OF THE COMMUNITY AND TO TAKE SUCH ACTIONS AS IT DEEMS NECESSARY TO ACCOMPLISH THESE GOALS. GOING BEYOND THE PHYSICAL DEVELOPMENT AND PRESERVATION OF THE LAND, THE ASSOCIATION IS TO PERPETUATE THE SENSE OF COMMUNITY LIFE AND SPIRIT AND TO BE RESPONSIBBLE FOR AND INVOLVED IN PROGRAMS AND ACTIVITIES WHICH CONTRIBUTE POSTIVELY TO ITS RESIDENTS AND TO THE REGION OF WHICH IT IS A PART.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,031,793

Investment Income $133,121

Other Revenue $0

TOTAL REVENUE $3,164,914

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,504,210

Other Expenses $2,583,942

TOTAL EXPENSES $2,583,942

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,164,914	$3,053,517	+0.0%
Expenses	$2,583,942	$2,641,451	0.0%
Net Income	$580,972	$412,066	+0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SRINIVASA MOCHARLA	DIRECTOR	1.00	Director	$0	$0	$0
MARSHALL REICHERT	DIRECTOR	1.00	Director	$0	$0	$0
PATRICIA ENGLISH	DIRECTOR	1.00	Director	$0	$0	$0
JAMES LESUEUR III	PRESIDENT	5.00	Officer	$0	$0	$0
KRISTA BILSTEN	VICE PRESIDENT	2.00	Officer	$0	$0	$0
MARK TESSIER	TREASURER	1.00	Officer	$0	$0	$0
ALFRED BLODGETT	SECRETARY	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$3,164,914	$2,583,942	$4,227,731	$580,972
2023	$3,053,517	$2,641,451	$3,605,854	$412,066
2022	$2,979,616	$2,707,740	$3,169,422	$271,876
2021	$2,672,306	$2,133,362	$2,901,720	$538,944
2020	$2,607,528	$2,689,980	$2,288,985	$-82,452

LAYTON LAKES COMMUNITY ASSOCIATION