MISSION VIEJO ENVIRONMENTAL ASSOCI… - 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

1974

Legal Domicile

Principal Officer

KEVIN KRASNER

Phone

9494500202

Tax Period

2025-01-01 to 2025-12-31

MISSION VIEJO ENVIRONMENTAL ASSOCIATION, founded in 1974, is a community nonprofit that reported $2.7M in total revenue in fiscal year 2025.

Mission

TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE MISSION VIEJO COMMUNITY CIVIC BETTERMENTS.

Program Service Accomplishments

Program 1

Expenses: $2,474,086 Revenue: $2,626,365

THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, BICYCLE AND MAINTENANCE PATHS FOR THE 252 ACRE MASTER-PLANNED COMMUNITY WITHIN THE CITY OF MISSION VIEJO, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.

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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 $2,626,365

Investment Income $84,121

Other Revenue $0

TOTAL REVENUE $2,710,486

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,474,086

Other Expenses $2,799,575

TOTAL EXPENSES $2,799,575

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,710,486	$2,569,297	+0.1%
Expenses	$2,799,575	$2,456,728	+0.1%
Net Income	$-89,089	$112,569	-1.8%

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
JOE LANZISERA	DIRECTOR AT	2.00	Director	$0	$0	$0
KEVIN KRASNER	PRESIDENT	2.00	Officer	$0	$0	$0
DEANNA DEROSA	VICE PRESIDE	2.00	Officer	$0	$0	$0
MICHAEL JAMSHIDI	TREASURER	2.00	Officer	$0	$0	$0
PETER VALLIER	SECRETARY	2.00	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
2025	$2,710,486	$2,799,575	$2,529,352	$-89,089
2024	$2,569,297	$2,456,728	$2,263,986	$112,569
2023	$2,334,919	$2,191,782	$1,957,722	$143,137
2022	$2,673,625	$2,732,513	$1,493,113	$-58,888
2021	$3,094,990	$3,214,811	$1,825,665	$-119,821
2020	$1,797,447	$2,114,127	$2,854,693	$-316,680
2019	$1,938,085	$1,777,755	$2,857,799	$160,330
2018	$1,761,141	$1,855,958	$2,777,961	$-94,817

MISSION VIEJO ENVIRONMENTAL ASSOCIATION