Civic Intelligence

Fallbrook Sports Association

EIN 33-0463871 • 501(c)3 • Fallbrook, CA

Profile

The mission of this corporation is to operate, maintain, and improve recreational and sports facilities and fields owned by California public agencies and non-profit organizations and to support and develop amateur atheletic organizations that conduct National Competition in Olympic sports for the communites of North San Diego County, California.

PO Box 503Fallbrook, CA 92088

www.ingoldsportspark.com

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

38th percentile

0.1%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

74th percentile

26%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$3,547,204

Down $64,629 (-1.8%) from 2023

Liabilities

Down

$6,851

Down $179,215 (-96%) from 2023

Net Assets

Up

$3,540,353

Up $114,586 (+3.3%) from 2023

Revenue

Up

$876,963

Up $185,834 (+27%) from 2023

Expenses

Up

$762,377

Up $161,145 (+27%) from 2023

Net Income

Up

$114,586

Up $24,689 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $3,049,825Liabilities 2013: $15,572Net Assets 2013: $3,034,2532013Assets 2014: $3,071,276Liabilities 2014: $3,237Net Assets 2014: $3,068,0392014Assets 2015: $3,118,206Liabilities 2015: $3,800Net Assets 2015: $3,114,4062015Assets 2016: $3,256,209Liabilities 2016: $4,091Net Assets 2016: $3,252,1182016Assets 2017: $3,604,972Liabilities 2017: $310,010Net Assets 2017: $3,294,9622017Assets 2018: $3,518,003Liabilities 2018: $263,519Net Assets 2018: $3,254,4842018Assets 2019: $3,545,855Liabilities 2019: $247,567Net Assets 2019: $3,298,2882019Assets 2020: $3,529,161Liabilities 2020: $229,534Net Assets 2020: $3,299,6272020Assets 2021: $3,500,299Liabilities 2021: $214,192Net Assets 2021: $3,286,1072021Assets 2022: $3,539,062Liabilities 2022: $200,330Net Assets 2022: $3,338,7322022Assets 2023: $3,611,833Liabilities 2023: $186,066Net Assets 2023: $3,425,7672023Assets 2024: $3,547,204Liabilities 2024: $6,851Net Assets 2024: $3,540,3532024

Highlighted filing

2024

Assets$3,547,204
Liabilities$6,851
Net Assets$3,540,353

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $265,325Expenses 2013: $246,240Net Income 2013: $19,0852013Revenue 2014: $271,428Expenses 2014: $239,186Net Income 2014: $32,2422014Revenue 2015: $337,513Expenses 2015: $291,146Net Income 2015: $46,3672015Revenue 2016: $449,486Expenses 2016: $373,557Net Income 2016: $75,9292016Revenue 2017: $332,140Expenses 2017: $292,727Net Income 2017: $39,4132017Revenue 2018: $256,015Expenses 2018: $294,794Net Income 2018: -$38,7792018Revenue 2019: $358,364Expenses 2019: $314,560Net Income 2019: $43,8042019Revenue 2020: $194,771Expenses 2020: $193,432Net Income 2020: $1,3392020Revenue 2021: $387,313Expenses 2021: $352,172Net Income 2021: $35,1412021Revenue 2022: $550,874Expenses 2022: $498,249Net Income 2022: $52,6252022Revenue 2023: $691,129Expenses 2023: $601,232Net Income 2023: $89,8972023Revenue 2024: $876,963Expenses 2024: $762,377Net Income 2024: $114,5862024

Highlighted filing

2024

Revenue$876,963
Expenses$762,377
Net Income$114,586

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$876,963
Mission and Program Overview

Mission

The mission of this corporation is to operate, maintain, and improve recreational and sports facilities and fields owned by California public agencies and non-profit organizations and to support and develop amateur atheletic organizations that conduct National Competition in Olympic sports for the communites of North San Diego County, California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,559,107$3,382,110▼ $176,997
Cash and Non-Interest-Bearing Accounts$52,726$165,094▲ $112,368
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,611,833$3,547,204▼ $64,629
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$181,765--
Other Liabilities$4,301$6,851▲ $2,550
Total Liabilities$186,066$6,851▼ $179,215
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,425,767$3,540,353▲ $114,586
Total Net Assets Fund Balance$3,425,767$3,540,353▲ $114,586
Total Liabilities and Net Assets / Fund Balance$3,611,833$3,547,204▼ $64,629

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,257,398$25,236$3,282,634
Leasehold Improvements$97,151$10,257$107,408
Equipment$27,561$30,608$58,169
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bryan HanewinckelPresident
Rudy CurcioVice President
Kirk PhiloBoard Member
Marco AriasBoard Member
Michelle Mc CafferyBoard Member
Dodie SerdahelySecretary
Susan ReedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$118,075
Program Service Revenue
$701,361
Investment Income
$6
Other Revenue
$57,521
All Other Contributions
$11,300
Change in Net Assets
$114,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$463,692
Salaries, Compensation, and Employee Benefits$298,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,220$82,652-$272,872
All Other Expenses$55,203$11,497-$66,700
Occupancy$35,826$3,499-$39,325
Other Expenses$30,620$5,304-$35,924
Depreciation Depletion$26,635--$26,635
Payroll Taxes$18,069$7,744-$25,813
Insurance$8,850$12,576-$21,426
Fees for Services Accounting-$5,450-$5,450
Fees for Services Legal-$500-$500
Total Functional Expenses$633,155$129,222$0$762,377
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$5,759
Payroll Taxes Payable$1,091
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The completed Form 990 is presented to the governing board and dicussed before submission.

Form 990, Part VI, Section B, Line 12C

Employees and board members have an obligation to conduct business within guidelines that prohibit actual or potential conflict of interest. This policy establishes only the framework within which Fallbrook Sports Association wishes its business to operate. The purpose of these guidelines is to provide general direction so board members and employees can seek further clarification on issues related to the subject of acceptable standards of operation.An actual or potential conflict of interest occurs when a board member or an employee is in a position to influence a decision that may result in personal gain or gain for a relative as a result of FSA's business dealings. For the purpose of this policy, a relative is any person who is related by blood or marriage, or whose relationship with the board member or employee is similar to that of persons who are related by blood or marriage.No presumption of a conflict is created by the mere existence of a relationship with outside firms. However, if a board member or an employee has any influence on any material business tranactions, it is imperative that he or she discloses to an officer of the organization as soon as possible the existence of any actual or potential conflict of interest so that safeguards can be established to protect all parties.Personal gain may result not only in cases where a board member, and employee, or a relative has a significant ownership in a firm in which FSA does business, but also when a board member,an employee, or a relative receives any kickback, bribe, substantial gift, or special consideration as a result of any tranaction or business dealings involving FSA.The President interviews members of the Board of Directors on an annual basis to enforce compliance with the policy.

Form 990, Part VI, Section B, Line 15B

There is one management official that is compensated. Compensation is determined by the Board of Directors.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies, and financial statements available to the public upon request. Also the public is invited and welcome to attend the meetings of the governing board.

Filing and Contact Details

Filer

Filer Name
Fallbrook Sports Association
EIN
33-0463871
Phone
7602016667
Address
PO BOX 503, FALLBROOK, CA 92088

Signing Officer

Name
Bryan Hanewinckel
Title
President
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
19
Volunteers
10

Preparer

Firm
Reed Financial Services
Address
424 S MAIN AVE, FALLBROOK, CA 92028
Preparer
Susan J Reed EA
Phone
7607231375
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IRS990/PayrollTaxesGrp/ProgramServicesAmt018069
IRS990/PayrollTaxesGrp/TotalAmt025813
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IRS990/ProgramServiceRevenueGrp/Desc2LEAGUE FEES
IRS990/ProgramServiceRevenueGrp/Desc3PLAYER CARDS
IRS990/ProgramServiceRevenueGrp/Desc4SNACK BAR SALES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4284523
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056350
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0365975
IRS990/PYOtherRevenueAmt056510
IRS990/PYProgramServiceRevenueAmt0577394
IRS990/PYRevenuesLessExpensesAmt089897
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IRS990/RentalIncomeOrLossGrp/RealAmt036466
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt056350
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt039472
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt09881
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt039472
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt09881
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt030608
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010257
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0107408
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03257398
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025236
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
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IRS990ScheduleD/TotalLiabilityAmt06851
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The completed Form 990 is presented to the governing board and dicussed before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Employees and board members have an obligation to conduct business within guidelines that prohibit actual or potential conflict of interest. This policy establishes only the framework within which Fallbrook Sports Association wishes its business to operate. The purpose of these guidelines is to provide general direction so board members and employees can seek further clarification on issues related to the subject of acceptable standards of operation.An actual or potential conflict of interest occurs when a board member or an employee is in a position to influence a decision that may result in personal gain or gain for a relative as a result of FSA's business dealings. For the purpose of this policy, a relative is any person who is related by blood or marriage, or whose relationship with the board member or employee is similar to that of persons who are related by blood or marriage.No presumption of a conflict is created by the mere existence of a relationship with outside firms. However, if a board member or an employee has any influence on any material business tranactions, it is imperative that he or she discloses to an officer of the organization as soon as possible the existence of any actual or potential conflict of interest so that safeguards can be established to protect all parties.Personal gain may result not only in cases where a board member, and employee, or a relative has a significant ownership in a firm in which FSA does business, but also when a board member,an employee, or a relative receives any kickback, bribe, substantial gift, or special consideration as a result of any tranaction or business dealings involving FSA.The President interviews members of the Board of Directors on an annual basis to enforce compliance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There is one management official that is compensated. Compensation is determined by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, policies, and financial statements available to the public upon request. Also the public is invited and welcome to attend the meetings of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TravelGrp/TotalAmt00

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