Nonprofit · EIN 33-0371747
MOUNT LAGUNA IMPROVEMENT ASSOCIATION
Tax-exempt · MOUNT LAGUNA, CA 91948
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $374,134 | $121,201 | $252,933 | $843,973 | $268,707 | $575,266 |
| August 31, 2024 | 990-EZ | $93,415 | $72,602 | $20,813 | $325,815 | $3,409 | $322,406 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $525
- Program service revenue
- $365,701
- Investment income
- $7,908
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $19,993
- Salaries, compensation and benefits (total)
- $21,634
- Professional fundraising fees
- $0
- Legal fees
- $10
- Accounting fees
- $5,031
- Depreciation
- $35,684
- Program services (functional)
- $113,565
- Management and general (functional)
- $7,636
Balance sheet and other
- Total assets, start of year
- $325,816
- Total assets, end of year
- $843,973
- Total liabilities, end of year
- $268,707
- Net assets, end of year
- $575,266
- Land, buildings and equipment
- $447,854
- Net assets without donor restrictions
- $43,496
- Net assets with donor restrictions
- $531,770
- Gross receipts
- $374,134
- Employees
- 1
- Year formed
- 1989
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY MOSER | President Trustee or director, Officer | 10 | $0 |
| CARL SESSIONS | Vice President Trustee or director, Officer | 5 | $0 |
| EVA KRALL | Secretary Trustee or director, Officer | 5 | $0 |
| DANIEL MORRIS | Treasurer Trustee or director, Officer | 5 | $0 |
| PER MARTIN | Director Trustee or director | 5 | $0 |
| MEG MOORE | Director Trustee or director | 2 | $0 |
| BILL CLEVELAND | Director Trustee or director | 2 | $0 |
| BARBARA BELLINI | Director Trustee or director | 2 | $0 |
| KELLEY MCGUE | Director Trustee or director | 2 | $0 |
| ELIZABETH DUNN | FRMR PRESIDENT Trustee or director | 10 | $0 |
| MARY LADEWIG | FRMR TREASURER Trustee or director | 5 | $0 |
| LAURA BIER | FRMR DIRECTOR Trustee or director | 5 | $0 |
990-EZ for the year ended August 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK KALINOSKI | President | 10 | $0 |
| JOANNE ODENTHAL | Secretary | 2 | $0 |
| MARY LADEWIG | Treasurer | 10 | $0 |
| CARL SESSIONS | Vice President | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 91, MOUNT LAGUNA, CA 91948-0091
- In care of
- % KAREN MOTTA
- Signed the 990
- KELLEY MCGUE, Treasurer
- Phone
- (619) 540-3225
- Return prepared by
- MARILYN K TURNER CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0371747 or by the name MOUNT LAGUNA IMPROVEMENT ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE ASSOCIATION WAS FORMED TO PROTECT PROPERTY AND IMPROVE CONDITIONS BY INSTALLING AND OPERATING WATER SYSTEMS FOR 176 MEMBERS WHO OWN CABINS ON LEASED LAND AT MOUNT LAGUNA.
Program accomplishments
- MAINTAIN AND IMPROVE WATER STORAGE AND DISTRIBUTION TO 176 CABIN SITES IN MOUNT LAGUNA,CA.Expenses $113,565
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-EZ on file |
IRS record
- EIN
- 33-0371747
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1990
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $843,973
- Income (IRS master file)
- $374,134
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $374,134 | $121,201 | $843,973 | XML |
| 990-EZ | August 2024 | $93,415 | $72,602 | $325,815 | XML |
| 990-EZ | August 2023 | – | – | – | IRS |
| 990-EZ | August 2022 | – | – | – | IRS |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-EZ | August 2020 | – | – | – | IRS |
| 990-EZ | August 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0371747).
Questions about MOUNT LAGUNA IMPROVEMENT ASSOCIATION
- What is the EIN of MOUNT LAGUNA IMPROVEMENT ASSOCIATION?
- The employer identification number (EIN) of MOUNT LAGUNA IMPROVEMENT ASSOCIATION is 33-0371747.
- Is MOUNT LAGUNA IMPROVEMENT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1990.
- Are donations to MOUNT LAGUNA IMPROVEMENT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MOUNT LAGUNA IMPROVEMENT ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MOUNT LAGUNA IMPROVEMENT ASSOCIATION due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MOUNT LAGUNA IMPROVEMENT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who are the officers and directors of MOUNT LAGUNA IMPROVEMENT ASSOCIATION?
- The 990 for the year ended August 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does MOUNT LAGUNA IMPROVEMENT ASSOCIATION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $374,134, expenses of $121,201 and total assets of $843,973 at year end.
Other nonprofits in MOUNT LAGUNA
- LAGUNA MOUNTAIN MUTUAL WATER CO EIN 81-4266963 · last filed 990-EZ for 2025
- ANGEL HARPS EIN 01-0645630 · last filed 990-N for 2024
- MT LAGUNA FIRE SAFE COUNCIL EIN 20-3891980 · last filed 990-N for 2025