Vista Terrace Commercial Association
Nonprofit profile at a glance
- EIN
- 811219515
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025
- Location
- Lake Forest, CA, USA
- Phone
- 9492549037
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $55,392
- Expenses
- $49,686
- Assets
- $36,414
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- John Heinaman (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Title holding and management of property.
What it reported doing in 2025
Managing the property.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 82
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.7%; rating input score 90
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 10.3%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.73; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 19.1%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 22.7% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 89.7% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $50K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- High — Sustainability: Officer compensation ratio scored 8/100.