LAGUNA AUDUBON II MASTER ASSOCIATI… - Form 990 Financial Data

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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

1989

Legal Domicile

Principal Officer

ANDREW BEIER

Phone

8003237517

Tax Period

2024-02-01 to 2025-01-31

LAGUNA AUDUBON II MASTER ASSOCIATION, founded in 1989, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2024. Expenses of $1.4M exceeded revenue, resulting in a 16% operating deficit.

Mission

MAINTENANCE AND MANAGEMENT OF COMMON AREAS.

Program Service Accomplishments

Program 1

Expenses: $1,268,282 Revenue: $1,186,705

LAGUNA AUDUBON II MASTER ASSOCIATION (THE "ASSOCIATION"), AS FORMED ON FEBRUARY 10, 1989 UNDER THE LAWS OF THE STATE OF CALIFORNIA AS A NONPROFIT MUTUAL BENEFIT CORPORATION. THE ORGANIZATION IS...

LAGUNA AUDUBON II MASTER ASSOCIATION (THE "ASSOCIATION"), AS FORMED ON FEBRUARY 10, 1989 UNDER THE LAWS OF THE STATE OF CALIFORNIA AS A NONPROFIT MUTUAL BENEFIT CORPORATION. THE ORGANIZATION IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501 (C) (4). THE ASSOCIATION WAS FORMED TO PROVIDE FOR THE ACQUISITION, CONTRUCTION, MAMAGEMENT, MAINTENANCE AND CARE OF RESIDENTIAL COMMON AREAS WITHIN CERTAIN REAL PROPERTY LOCATED IN THE CITY OF ALISO VIEJO, ORANGE COUNTY, CALIFORNIA. IN ADDITION, THE ASSOCIATION WAS FORMED TO PROMOTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS OF THE COMMUNITY.

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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 $1,186,705

Investment Income $39,021

Other Revenue $0

TOTAL REVENUE $1,225,726

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,268,282

Other Expenses $1,417,637

TOTAL EXPENSES $1,417,637

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,225,726	$1,199,933	+0.0%
Expenses	$1,417,637	$1,207,371	+0.2%
Net Income	$-191,911	$-7,438	+24.8%

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

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
DERRICK WILLIS	DIRECTOR	5.00	Officer	$0	$0	$0
ANDREW BEIER	PRESIDENT	5.00	Officer	$0	$0	$0
RICHARD UTAS	VICE PRESIDE	5.00	Officer	$0	$0	$0
PIERO D'INNOCENZO	TREASURER	5.00	Officer	$0	$0	$0
SANAM MUNIZ	SECRETARY	5.00	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
2026	No data	No data	No data	No data
2025	$1,225,726	$1,417,637	$2,794,536	$-191,911
2024	$1,199,933	$1,207,371	$2,759,405	$-7,438
2023	$1,345,411	$1,362,536	$2,592,675	$-17,125
2022	$1,225,080	$1,246,074	$2,824,767	$-20,994
2021	$1,004,897	$1,005,761	$2,596,385	$-864
2020	$1,012,603	$1,001,620	$2,520,063	$10,983
2019	$1,109,601	$1,006,526	$2,352,709	$103,075

LAGUNA AUDUBON II MASTER ASSOCIATION