Civic Intelligence

Spyglass Homeowners Association

EIN 23-7152398 • 501(c)4 • Claremont, CA

Profile

The Association is responsible for the operation and maintenance of the common property within the development. The primary purpose of the association is to manage and maintain the designated Slope areas.

675 West Foothill Blvd Suite 104Claremont, CA 91711

www.spyglasshomeownersassociation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.79x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

8.25x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

79th percentile

42%

Higher net margin than 79% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

83rd percentile

24%

Faster asset growth than 83% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

19%

Faster revenue growth than 64% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$10,619,792

Up $2,020,901 (+24%) from 2023

Liabilities

Up

$8,354,087

Up $8,354,087 from 2023

Net Assets

Down

$2,265,705

Down $6,333,186 (-74%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin79th percentile

Revenue

Up

$1,012,917

Up $159,611 (+19%) from 2023

Expenses

Up

$585,961

Up $150,411 (+35%) from 2023

Net Income

Up

$426,956

Up $9,200 (+2.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2015: $7,383,217Liabilities 2015: $19,196Net Assets 2015: $7,364,0212015Assets 2016: $8,152,411Liabilities 2016: $23,070Net Assets 2016: $8,129,3412016Assets 2017: $8,304,040Liabilities 2017: $21,908Net Assets 2017: $8,282,1322017Assets 2018: $8,461,376Liabilities 2018: $21,908Net Assets 2018: $8,439,4682018Assets 2019: $9,399,422Liabilities 2019: $25,502Net Assets 2019: $9,373,9202019Assets 2020: $9,736,192Liabilities 2020: $27,165Net Assets 2020: $9,709,0272020Assets 2021: $10,034,601Liabilities 2021: $2,740Net Assets 2021: $10,031,8612021Assets 2022: $8,475,322Liabilities 2022: $0Net Assets 2022: $8,475,3222022Assets 2023: $8,598,891Liabilities 2023: $0Net Assets 2023: $8,598,8912023Assets 2024: $10,619,792Liabilities 2024: $8,354,087Net Assets 2024: $2,265,7052024

Highlighted filing

2024

Assets$10,619,792
Liabilities$8,354,087
Net Assets$2,265,705
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2015: $804,013Expenses 2015: $393,333Net Income 2015: $410,6802015Revenue 2016: $817,317Expenses 2016: $428,392Net Income 2016: $388,9252016Revenue 2017: $785,201Expenses 2017: $406,885Net Income 2017: $378,3162017Revenue 2018: $819,389Expenses 2018: $394,892Net Income 2018: $424,4972018Revenue 2019: $827,135Expenses 2019: $411,674Net Income 2019: $415,4612019Revenue 2020: $824,820Expenses 2020: $393,092Net Income 2020: $431,7282020Revenue 2021: $837,332Expenses 2021: $417,540Net Income 2021: $419,7922021Revenue 2022: $829,303Expenses 2022: $474,286Net Income 2022: $355,0172022Revenue 2023: $853,306Expenses 2023: $435,550Net Income 2023: $417,7562023Revenue 2024: $1,012,917Expenses 2024: $585,961Net Income 2024: $426,9562024

Highlighted filing

2024

Revenue$1,012,917
Expenses$585,961
Net Income$426,956
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,619,792
Liabilities
$8,354,087
Net assets
$2,265,705
Revenue
$1,012,917
Expenses
$585,961
Net income
$426,956
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.6$8.35$2.27$1.01$0.59$0.43
2023Detailed filing. Detailed filing data is available for this year.$8.60$0.00$8.60$0.85$0.44$0.42
2022Detailed filing. Detailed filing data is available for this year.$8.48$0.00$8.48$0.83$0.47$0.36
2021Detailed filing. Detailed filing data is available for this year.$10.0$0.00$10.0$0.84$0.42$0.42
2020Detailed filing. Detailed filing data is available for this year.$9.74$0.03$9.71$0.82$0.39$0.43
2019Detailed filing. Detailed filing data is available for this year.$9.40$0.03$9.37$0.83$0.41$0.42
2018Detailed filing. Detailed filing data is available for this year.$8.46$0.02$8.44$0.82$0.39$0.42
2017Detailed filing. Detailed filing data is available for this year.$8.30$0.02$8.28$0.79$0.41$0.38
2016Detailed filing. Detailed filing data is available for this year.$8.15$0.02$8.13$0.82$0.43$0.39
2015Detailed filing. Detailed filing data is available for this year.$7.38$0.02$7.36$0.80$0.39$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 11, 2025
Return Version
2023v6.0
Gross Receipts
$1,012,917
Mission and Program Overview

Mission

The Association is responsible for the operation and maintenance of the common property within the development. The primary purpose of the association is to manage and maintain the designated Slope areas.

The association is responsible for the operation and maintenance of the common property within the development. The primary purpose of the association is to manage and mainteain the designated slope areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$9,813,454-
Rtn Earn Endowment Incm Other Fnds$8,598,891$2,265,705▼ $6,333,186
Cash and Non-Interest-Bearing Accounts$114,395$619,265▲ $504,870
Prepaid Expenses and Deferred Charges$87,101$9,991▼ $77,110
Accounts Receivable-$6,051-
Total Assets$8,598,891$10,619,792▲ $2,020,901
Other Assets Total$8,397,395$171,031▼ $8,226,364
Liabilities
Other Liabilities-$8,297,395-
Deferred Revenue-$54,756-
Accounts Payable and Accrued Expenses-$1,936-
Total Liabilities$0$8,354,087▲ $8,354,087
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,598,891$2,265,705▼ $6,333,186
Total Liabilities and Net Assets / Fund Balance$8,598,891$10,619,792▲ $2,020,901
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Frank AmadorPresident
Lizette EspinosaMember at La
Manuel UrteagaSecretary
Ken Van OrdenTreasurer
Elizabeth PitynskiVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
California LandscapeLandscaping273 N BENSON AVE, 273 N BENSON AVE, Upland, CA 91786$148,802
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$543,584
Investment Income
$469,333
Other Revenue
$0
Change in Net Assets
$426,956
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$585,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$116,628--$116,628
Fees for Services Management-$56,040-$56,040
Other Expenses$34,371--$34,371
Fees for Services Legal$18,790--$18,790
Insurance$12,464--$12,464
Total Functional Expenses$529,921$56,040$0$585,961
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$8,297,395
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the board of directors before filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
SPYGLASS HOMEOWNERS' ASSOCIATION
EIN
23-7152398
Phone
9093993103
Address
675 WEST FOOTHILL BLVD SUITE 104, CLAREMONT, CA 91711

Signing Officer

Name
Frank Amador
Title
President
Phone
9093993103
Signed
2025-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Amador
Formed
1971
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
5

Preparer

Firm
Newman Certified Public Accountant Pc
Address
2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Admin expenses 25,821 0 0 income tax expense 23,755 0 0 utilities 18,723 0 0 tree trimming 16,478 0 0 payroll 15,370 0 0 common area repairs/maint 14,845 0 0 licenses, permits and fee 1,636 0 0 total 116,628 0 0”

Form 990, Part XI, Line 9

“Transfer from contract liabilities 100,000 asc 606 reserve reclass -8,407,865 total -8,307,865”

Raw XML Appendix299 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt0116628
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LIZETTE ESPINOSA
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01012917
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADMIN EXPENSES 25,821 0 0 INCOME TAX EXPENSE 23,755 0 0 UTILITIES 18,723 0 0 TREE TRIMMING 16,478 0 0 PAYROLL 15,370 0 0 COMMON AREA REPAIRS/MAINT 14,845 0 0 LICENSES, PERMITS AND FEE 1,636 0 0 TOTAL 116,628 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER FROM CONTRACT LIABILITIES 100,000 ASC 606 RESERVE RECLASS -8,407,865 TOTAL -8,307,865
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0529921
IRS990/TotalFunctionalExpensesGrp/TotalAmt0585961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt08354087
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt08354087
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08598891
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02265705
IRS990/TotalProgramServiceExpensesAmt0529921
IRS990/TotalProgramServiceRevenueAmt0543584
IRS990/TotalRevenueGrp/ExclusionAmt0469333
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0543584
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01012917
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08598891
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010619792
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0675 WEST FOOTHILL BLVD STE 104
IRS990/USAddress/CityNm0CLAREMONT
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091711
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.SPYGLASSHOMEOWNERSASSOCIATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK AMADOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09093993103
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPYGLASS HOMEOWNERS' ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SPYG
ReturnHeader/Filer/EIN0237152398
ReturnHeader/Filer/PhoneNum09093993103
ReturnHeader/Filer/USAddress/AddressLine1Txt0675 WEST FOOTHILL BLVD SUITE 104
ReturnHeader/Filer/USAddress/CityNm0CLAREMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091711
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02111 PALOMAR AIRPORT RD STE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920111419
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-07-11T17:34:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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