Civic Intelligence

Wild Rose Ranch Communiity Association

990 • Fiscal year 2023 • EIN 33-0455963

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 20, 2024

Organization ProfileN/A
9665 Chesapeake Drive Suite 300San Diego, CA 92123

(858) 495-0900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.53x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.53x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

25th percentile

-4.1%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

24th percentile

-3.0%

Faster asset growth than 24% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

43rd percentile

3.5%

Faster revenue growth than 43% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$1,063,755

Down $32,834 (-3.0%) from 2022

Net Assets

Down

$499,460

Down $43,199 (-8.0%) from 2022

Liabilities

Up

$564,295

Up $10,365 (+1.9%) from 2022

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin25th percentile

Revenue

Up

$1,063,383

Up $36,081 (+3.5%) from 2022

Expenses

Down

$1,106,582

Down $150,422 (-12%) from 2022

Net Income

Up

-$43,199

Up $186,503 (+81%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2017: $940,305Liabilities 2017: $108,804Net Assets 2017: $831,5012017Assets 2018: $1,116,677Liabilities 2018: $58,044Net Assets 2018: $1,058,6332018Assets 2019: $1,257,452Liabilities 2019: $495,103Net Assets 2019: $762,3492019Assets 2020: $1,379,679Liabilities 2020: $543,415Net Assets 2020: $836,2642020Assets 2021: $1,365,103Liabilities 2021: $56,704Net Assets 2021: $1,308,3992021Assets 2022: $1,096,589Liabilities 2022: $553,930Net Assets 2022: $542,6592022Assets 2023: $1,063,755Liabilities 2023: $564,295Net Assets 2023: $499,4602023Assets 2024: $1,051,905Liabilities 2024: $772,364Net Assets 2024: $279,5412024

Highlighted filing

2023

Assets$1,063,755
Liabilities$564,295
Net Assets$499,460
Open 2023 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2017: $865,556Expenses 2017: $913,766Net Income 2017: -$48,2102017Revenue 2018: $971,219Expenses 2018: $744,087Net Income 2018: $227,1322018Revenue 2019: $845,169Expenses 2019: $815,246Net Income 2019: $29,9232019Revenue 2020: $866,197Expenses 2020: $792,282Net Income 2020: $73,9152020Revenue 2021: $941,510Expenses 2021: $947,195Net Income 2021: -$5,6852021Revenue 2022: $1,027,302Expenses 2022: $1,257,004Net Income 2022: -$229,7022022Revenue 2023: $1,063,383Expenses 2023: $1,106,582Net Income 2023: -$43,1992023Revenue 2024: $1,024,343Expenses 2024: $1,057,262Net Income 2024: -$32,9192024

Highlighted filing

2023

Revenue$1,063,383
Expenses$1,106,582
Net Income-$43,199
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 20, 2024
Return Version
2023v5.0
Gross Receipts
$1,063,383
Mission and Program Overview

Mission

Enhancement Of Community Values

The association is a master planned community. It achieves the goals of maintaining and preserving the community's common areas via volunteer committees, forums, and an outside management company.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$870,880$828,174▼ $42,706
Savings and Temporary Cash Investments$200,000$200,000→ $0
Accounts Receivable$21,460$25,169▲ $3,709
Prepaid Expenses and Deferred Charges$3,574$5,407▲ $1,833
Total Assets$1,096,589$1,063,755▼ $32,834
Other Assets Total$675$5,005▲ $4,330
Liabilities
Other Liabilities$482,659$486,203▲ $3,544
Accounts Payable and Accrued Expenses$38,636$47,894▲ $9,258
Deferred Revenue$32,635$30,198▼ $2,437
Total Liabilities$553,930$564,295▲ $10,365
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$542,659$499,460▼ $43,199
Total Net Assets Fund Balance$542,659$499,460▼ $43,199
Total Liabilities and Net Assets / Fund Balance$1,096,589$1,063,755▼ $32,834
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Eric NayPresident
Jim KingDirector
George GearySecretary
Greg ReeseTreasurer
Yvonne McphersonVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
O'connell Landscape Maintenance INCLandscaping23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$438,457
The Arbor GroupTree Service15642 SAND CANYON AVE 50037, Irvine, CA 92619$130,878
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,039,652
Investment Income
$23,731
Other Revenue
$0
Change in Net Assets
$-43,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,106,582
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$190,584--$190,584
Fees for Services Management$81,336--$81,336
Other Expenses$60,229--$60,229
Insurance$40,282--$40,282
Fees for Services Legal$14,949--$14,949
Total Functional Expenses$1,106,582$0$0$1,106,582
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$484,980
Income Tax Payable$1,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The daily affairs are handled by an onsite staff with financial reporting being handled by an independent management company.”

Form 990, Page 6, Part VI, Line 6

“Anyone who buys a unit in the association automatically becomes a member of the association.”

Form 990, Page 6, Part VI, Line 7A

“Members vote for the board of directors for the upcoming year at the annual meeting.”

Form 990, Page 6, Part VI, Line 7B

“Decisions that require a vote of the membership because of statutory or the governing documents require approval by an established percentage of the community.”

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

“The board of directors reviews all tax filings before submitting them to federal and state agencies.”

Form 990, Page 6, Part VI, Line 12C

“Any officer having a direct or indirect interest in any decision recuses themself.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Wild Rose Ranch Community
EIN
33-0455963
Phone
8584950900
Address
9665 CHESAPEAKE DRIVE SUITE 300, SAN DIEGO, CA 92123

Signing Officer

Name
Eric Nay
Title
President
Phone
8584950900
Signed
2024-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Nay
Formed
1990
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Newman Certified Public Accountant Pc
Address
2701 LOKER AVE W STE 230, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Bad debt 49,510 0 0 administrative 46,897 0 0 collection costs 27,391 0 0 lighting & electrical 24,176 0 0 community and social act. 10,383 0 0 street sweeping 8,750 0 0 fences & walls 8,467 0 0 pest control 7,207 0 0 web maintenance 3,780 0 0 architectural expense 2,600 0 0 state income taxes 1,423 0 0 total 190,584 0 0”

Raw XML Appendix326 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DAILY AFFAIRS ARE HANDLED BY AN ONSITE STAFF WITH FINANCIAL REPORTING BEING HANDLED BY AN INDEPENDENT MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANYONE WHO BUYS A UNIT IN THE ASSOCIATION AUTOMATICALLY BECOMES A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE FOR THE BOARD OF DIRECTORS FOR THE UPCOMING YEAR AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS THAT REQUIRE A VOTE OF THE MEMBERSHIP BECAUSE OF STATUTORY OR THE GOVERNING DOCUMENTS REQUIRE APPROVAL BY AN ESTABLISHED PERCENTAGE OF THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS ALL TAX FILINGS BEFORE SUBMITTING THEM TO FEDERAL AND STATE AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY OFFICER HAVING A DIRECT OR INDIRECT INTEREST IN ANY DECISION RECUSES THEMSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BAD DEBT 49,510 0 0 ADMINISTRATIVE 46,897 0 0 COLLECTION COSTS 27,391 0 0 LIGHTING & ELECTRICAL 24,176 0 0 COMMUNITY AND SOCIAL ACT. 10,383 0 0 STREET SWEEPING 8,750 0 0 FENCES & WALLS 8,467 0 0 PEST CONTROL 7,207 0 0 WEB MAINTENANCE 3,780 0 0 ARCHITECTURAL EXPENSE 2,600 0 0 STATE INCOME TAXES 1,423 0 0 TOTAL 190,584 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01096589
IRS990/TotalAssetsEOYAmt01063755
IRS990/TotalAssetsGrp/BOYAmt01096589
IRS990/TotalAssetsGrp/EOYAmt01063755
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01106582
IRS990/TotalFunctionalExpensesGrp/TotalAmt01106582
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0553930
IRS990/TotalLiabilitiesEOYAmt0564295
IRS990/TotalLiabilitiesGrp/BOYAmt0553930
IRS990/TotalLiabilitiesGrp/EOYAmt0564295
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0542659
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0499460
IRS990/TotalProgramServiceExpensesAmt01106582
IRS990/TotalProgramServiceRevenueAmt01039652
IRS990/TotalRevenueGrp/ExclusionAmt023731
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01039652
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01063383
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01096589
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01063755
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09665 CHESAPEAKE DR STE 300
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092123
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC NAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08584950900
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILD ROSE RANCH COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WILD
ReturnHeader/Filer/EIN0330455963
ReturnHeader/Filer/PhoneNum08584950900
ReturnHeader/Filer/USAddress/AddressLine1Txt09665 CHESAPEAKE DRIVE SUITE 300
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092123
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02701 LOKER AVE W STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092010
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02024-09-30T12:18:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,063,755
Liabilities
$564,295
Net assets
$499,460
Revenue
$1,063,383
Expenses
$1,106,582
Net income
-$43,199
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.77$0.28$1.02$1.06$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.56$0.50$1.06$1.11$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.55$0.54$1.03$1.26$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.06$1.31$0.94$0.95$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.54$0.84$0.87$0.79$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.50$0.76$0.85$0.82$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.06$1.06$0.97$0.74$0.23
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.11$0.83$0.87$0.91$0.05