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Nonprofit · EIN 33-0398445

LAGUNA AUDUBON II MASTER ASSOCIATION

Tax-exempt · ALISO VIEJO, CA 92656

Financials

$1.2M$1.2M2023$1.2M$1.4M2024$1.3M$1.3M2025
Revenue Expenses · by fiscal year end
Financials of LAGUNA AUDUBON II MASTER ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
January 31, 2026990$1,321,358$1,323,295-$1,937$2,988,606$2,964,203$24,403
January 31, 2025990$1,225,726$1,417,637-$191,911$2,794,536$2,768,196$26,340
January 31, 2024990$1,199,933$1,207,371-$7,438$2,759,405$2,541,154$218,251
Financial details: 990 for the year ended January 31, 2026

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,281,188
Investment income
$40,170
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$26,897
Program services (functional)
$1,186,419
Management and general (functional)
$136,876

Balance sheet and other

Total assets, start of year
$2,794,536
Total assets, end of year
$2,988,606
Total liabilities, end of year
$2,964,203
Net assets, end of year
$24,403
Net assets without donor restrictions
$24,403
Gross receipts
$1,321,358
Employees
0
Volunteers
5
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 January 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
DERRICK WILLISDIRECTOR
Officer
5$0
ANDREW BEIERPRESIDENT
Officer
5$0
RICHARD UTASVICE PRESIDE
Officer
5$0
PIERO D'INNOCENZOTREASURER
Officer
5$0
SANAM MUNIZSECRETARY
Officer
5$0
990 for the year ended January 31, 2025: 5 people
NameTitleHours / weekCompensation
DERRICK WILLISDIRECTOR
Officer
5$0
ANDREW BEIERPRESIDENT
Officer
5$0
RICHARD UTASVICE PRESIDE
Officer
5$0
PIERO D'INNOCENZOTREASURER
Officer
5$0
SANAM MUNIZSECRETARY
Officer
5$0
990 for the year ended January 31, 2024: 5 people
NameTitleHours / weekCompensation
DERRICK WILLISDIRECTOR
Officer
5$0
ANDREW BEIERPRESIDENT
Officer
5$0
RICHARD UTASVICE PRESIDE
Officer
5$0
PIERO D'INNOCENZOTREASURER
Officer
5$0
SANAM MUNIZSECRETARY
Officer
5$0

Address and contacts

Address (IRS master file)
26840 ALISO VIEJO PARKWAY, ALISO VIEJO, CA 92656-2624
In care of
% MERIT PROPERTY MANAGEMENT
Principal officer (990 for 2025)
ANDREW BEIER, 26840 ALISO VIEJO PKWY STE 100, ALISO VIEJO, CA 92656
Signed the 990
PIERO D'INNOCENZO, TREASURER
Phone
(800) 323-7517
Return prepared by
NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC

California records

California keeps its own records of charities and corporations. Search them by EIN 33-0398445 or by the name LAGUNA AUDUBON II MASTER ASSOCIATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

MAINTENANCE AND MANAGEMENT OF COMMON AREAS.

990 for the year ended January 31, 2026

Program accomplishments

  • 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.
    Expenses $1,186,419 · revenue $1,281,188
  • 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 IRC SEC. 501 (C) (4). THE ASSOCIATION WAS FORMED TO PROVIDE FOR THE ACQUISITION, CONSTRUCTION, MANAGEMENT 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 PROMTE THE HEALTH, SAFETY AND WELFARE OF THE RESIDENTS OF THE COMMUNITY.

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 January, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025January 31, 2026June 15, 2026990 on file
2024January 31, 2025June 16, 2025990 on file
2023January 31, 2024June 17, 2024990 on file

IRS record

EIN
33-0398445
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
1994
Accounting year ends
January
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,988,606
Income (IRS master file)
$1,321,358

Filing history

FormYear endedRevenueExpensesAssetsReturn
990January 2026$1,321,358$1,323,295$2,988,606XML
990January 2025$1,225,726$1,417,637$2,794,536XML
990January 2024$1,199,933$1,207,371$2,759,405XML
990January 2023$1,345,411$1,362,536$2,592,675IRS
990January 2022–––IRS
990January 2021–––IRS
990January 2019–––IRS
990January 2018–––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 33-0398445).

Questions about LAGUNA AUDUBON II MASTER ASSOCIATION

What is the EIN of LAGUNA AUDUBON II MASTER ASSOCIATION?
The employer identification number (EIN) of LAGUNA AUDUBON II MASTER ASSOCIATION is 33-0398445.
Is LAGUNA AUDUBON II MASTER ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1994.
Are donations to LAGUNA AUDUBON II MASTER ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LAGUNA AUDUBON II MASTER 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 LAGUNA AUDUBON II MASTER ASSOCIATION due?
The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LAGUNA AUDUBON II MASTER ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended January 2026.
Who is the principal officer of LAGUNA AUDUBON II MASTER ASSOCIATION?
The 990 for the year ended January 31, 2026 names ANDREW BEIER.
Who are the officers and directors of LAGUNA AUDUBON II MASTER ASSOCIATION?
The 990 for the year ended January 31, 2026 lists 5 people; 0 received compensation from the organization.
How much revenue does LAGUNA AUDUBON II MASTER ASSOCIATION have?
On its 990 for the year ended January 31, 2026 it reported revenue of $1,321,358, expenses of $1,323,295 and total assets of $2,988,606 at year end.

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