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Lake Forest Ii Master Homeowners Association

Sun & Sail Club
  • Lake Forest, CA
  • EIN: 95-2921294

Organization summary

Type of Nonprofit

Designated as a Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Summary charts: organization finances over time

Revenue
$6.41M (2023)

Expenses
$6.16M (2023)

Total Assets
$10.7M (2023)

Total Liabilities
$374k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,412,605
Expenses
$6,159,330
Net Income
$253,275
Net Assets
$10,288,869
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,055,373
78.8%
Investment Income $225,451
3.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,131,781
17.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,653,972
26.9%
Assets/Debt
Total Assets $10,663,306
Total Liabilities $374,437
Net Assets $10,288,869
Compensation
Key Employees and Officers Compensation Related Other
James Richert (President) $0 $0 $0
Paul Coulter (Vice Preside) $0 $0 $0
Thomas Ludden (Treasurer) $0 $0 $0
Jolene Fuentes (Director) $0 $0 $0
Sonny Morper (Director) $0 $0 $0
Fildelma Roberts (Director) $0 $0 $0
Jeff Werkmeister (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 4, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,708,628
Expenses
$4,679,247
Net Income
$29,381
Net Assets
$10,787,081
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,730,748
79.2%
Investment Income $60,118
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $917,762
19.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,564,822
33.4%
Assets/Debt
Total Assets $11,093,075
Total Liabilities $305,994
Net Assets $10,787,081
Compensation
Key Employees and Officers Compensation Related Other
Mary B Fidelma Roberts (President) $0 $0 $0
James Richert (Vice Preside) $0 $0 $0
Thomas Ludden (Treasurer) $0 $0 $0
Sandra Atkinson (Director) $0 $0 $0
Jolene Fuentes (Director) $0 $0 $0
Michael Jesse (Director) $0 $0 $0
Myron Morper (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 8, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,362,628
Expenses
$7,283,278
Net Income
$79,350
Net Assets
$10,435,820
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,559,480
89.1%
Investment Income $76,330
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $726,818
9.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,494,206
20.5%
Assets/Debt
Total Assets $10,743,439
Total Liabilities $307,619
Net Assets $10,435,820
Compensation
Key Employees and Officers Compensation Related Other
Paul Coulter (Director) $0 $0 $0
Jolene Fuentes (Director) $0 $0 $0
Mike Jesse (Director) $0 $0 $0
Fidelma Roberts (Director) $0 $0 $0
Thomas Ludden (Treasurer) $0 $0 $0
Sonny Morper (Vice Preside) $0 $0 $0
James Richert (President) $0 $0 $0
+ View more people

Document Links

990
Filed on April 14, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,055,155
Expenses
$3,652,487
Net Income
$402,668
Net Assets
$12,958,958
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,402,458
83.9%
Investment Income $153,164
3.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $499,533
12.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,284,904
35.2%
Assets/Debt
Total Assets $13,222,351
Total Liabilities $263,393
Net Assets $12,958,958
Compensation
Key Employees and Officers Compensation Related Other
Paul Coulter (Director) $0 $0 $0
Dennis Freed (Director) $0 $0 $0
Mike Jesse (Director) $0 $0 $0
Justin Kirk (Director) $0 $0 $0
Jolene Fuentes (Vice Preside) $0 $0 $0
Thomas Ludden (Treasurer) $0 $0 $0
James Richert (President) $0 $0 $0
+ View more people

Document Links

990
Filed on April 13, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$0
Expenses
$0
Net Income
$0
Net Assets
$0
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $0
Total Liabilities $0
Net Assets $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,714,359
Expenses
$4,666,640
Net Income
$47,719
Net Assets
$11,330,461
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,731,736
79.2%
Investment Income $63,642
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $918,981
19.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,244,443
26.7%
Assets/Debt
Total Assets $11,606,060
Total Liabilities $275,599
Net Assets $11,330,461

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,550,809
Expenses
$3,907,151
Net Income
$643,658
Net Assets
$11,282,742
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,690,504
81.1%
Investment Income $26,303
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $834,002
18.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,346,625
34.5%
Assets/Debt
Total Assets $11,535,619
Total Liabilities $252,877
Net Assets $11,282,742

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,582,805
Expenses
$3,741,469
Net Income
$841,336
Net Assets
$10,639,084
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,791,204
82.7%
Investment Income $21,295
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $770,306
16.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,244,613
33.3%
Assets/Debt
Total Assets $10,863,429
Total Liabilities $224,345
Net Assets $10,639,084

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,318,374
Expenses
$3,672,552
Net Income
$645,822
Net Assets
$9,797,748
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,554,999
82.3%
Investment Income $20,336
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $743,039
17.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,249,121
34.0%
Assets/Debt
Total Assets $10,075,137
Total Liabilities $277,389
Net Assets $9,797,748

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,247,083
Expenses
$3,834,825
Net Income
$412,258
Net Assets
$9,151,926
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,524,810
83.0%
Investment Income $12,335
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $709,938
16.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,183,465
30.9%
Assets/Debt
Total Assets $9,847,137
Total Liabilities $695,211
Net Assets $9,151,926

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,153,878
Expenses
$3,568,462
Net Income
$585,416
Net Assets
$8,739,668
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,434,029
82.7%
Investment Income $12,826
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $707,023
17.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,185,614
33.2%
Assets/Debt
Total Assets $9,531,848
Total Liabilities $792,180
Net Assets $8,739,668

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,135,720
Expenses
$4,197,598
Net Income
-$61,878
Net Assets
$8,154,252
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,400,266
82.2%
Investment Income $10,543
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $724,911
17.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,210,155
28.8%
Assets/Debt
Total Assets $9,085,417
Total Liabilities $931,165
Net Assets $8,154,252

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,130,345
Expenses
$3,462,374
Net Income
$667,971
Net Assets
$8,216,130
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,399,204
82.3%
Investment Income $20,008
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $711,133
17.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,236,510
35.7%
Assets/Debt
Total Assets $9,256,012
Total Liabilities $1,039,882
Net Assets $8,216,130

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated