LAKE FOREST ESTATES COMMUNITY ASSOCIATION (EIN 431116106) - 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

1971

Legal Domicile

Phone

5734839861

Tax Period

2025-02-01 to 2026-01-31

LAKE FOREST ESTATES COMMUNITY ASSOCIATION, founded in 1971, is a small nonprofit in the Housing & Shelter sector that reported $446K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $424K left a modest 5% surplus.

Mission

PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE PEOPLE OF THE LAKE FOREST ESTATES COMMUNITY. THE ASSOCIATION PROVIDES ROADS, WATER, SEWER, COMMON GROUND, AND RECREATIONAL FACILITIES TO THE LAKE FOREST ESTATES 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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $416,620

Investment Income $29,109

Other Revenue $78

TOTAL REVENUE $445,807

Expense Breakdown

Grants Paid $0

Salaries & Benefits $140,496

Fundraising Expenses $34,177

Program Expenses $174,873

Other Expenses $283,690

TOTAL EXPENSES $424,186

Year-over-Year Comparison

	2025	2024	Change
Revenue	$445,807	$498,820	-0.1%
Expenses	$424,186	$363,134	+0.2%
Net Income	$21,621	$135,686	-0.8%

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

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
N/A	PRESIDENT	5.00	Officer Director	$0	$0	$0
TODD JOKERST	DIRECTOR	1.00	Director	$0	$0	$0
ROSE KASTRUP	TREASURER	2.00	Officer Director	$0	$0	$0
DENNIS LEA	DIRECTOR	1.00	Director	$0	$0	$0
JAKE MYRACLE	DIRECTOR	1.00	Director	$0	$0	$0
GREG STEPHENSON	SECRETARY	2.00	Officer Director	$0	$0	$0
TIMOTHY UDING	VICE PRESIDE	2.00	Officer Director	$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	$445,807	$424,186	$1,154,737	$21,621
2025	$498,820	$363,134	$1,096,798	$135,686
2024	$536,987	$454,206	$981,360	$82,781
2023	$528,487	$302,765	$891,801	$225,722
2022	$446,933	$340,995	$673,720	$105,938
2021	$405,089	$314,650	$576,165	$90,439
2020	$430,966	$324,959	$670,914	$106,007
2019	$428,104	$402,791	$671,083	$25,313

LAKE FOREST ESTATES COMMUNITY ASSOCIATION