Civic Intelligence

Temeku Hills Master Association

990 • Fiscal year 2018 • EIN 33-0757073

Jan 01, 2018 to Dec 31, 2018 • Filed on Feb 28, 2019

Organization ProfileTEMEKUHILLSMA.COM
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

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

74th percentile

23%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

84th percentile

18%

Faster asset growth than 84% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-0.9%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$2,089,610

Up $323,990 (+18%) from 2017

Net Assets

Up

$2,003,158

Up $302,442 (+18%) from 2017

Liabilities

Up

$86,452

Up $21,548 (+33%) from 2017

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin74th percentile

Revenue

Down

$1,723,245

Down $16,454 (-0.9%) from 2017

Expenses

Down

$1,332,178

Down $277,824 (-17%) from 2017

Net Income

Up

$391,067

Up $261,370 (+202%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$3.0M$2.0M$1.0M$0Assets 2016: $1,630,611Liabilities 2016: $59,592Net Assets 2016: $1,571,0192016Assets 2017: $1,765,620Liabilities 2017: $64,904Net Assets 2017: $1,700,7162017Assets 2018: $2,089,610Liabilities 2018: $86,452Net Assets 2018: $2,003,1582018Assets 2020: $1,842,259Liabilities 2020: $949,629Net Assets 2020: $892,6302020Assets 2021: $1,689,667Liabilities 2021: $885,576Net Assets 2021: $804,0912021Assets 2022: $1,740,106Liabilities 2022: $1,059,610Net Assets 2022: $680,4962022Assets 2023: $1,612,131Liabilities 2023: $1,134,845Net Assets 2023: $477,2862023Assets 2024: $1,509,351Liabilities 2024: $1,005,220Net Assets 2024: $504,1312024

Highlighted filing

2018

Assets$2,089,610
Liabilities$86,452
Net Assets$2,003,158
Open 2018 Filing

Operations Trend

Revenue Growth35th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,640,868Expenses 2016: $1,576,468Net Income 2016: $64,4002016Revenue 2017: $1,739,699Expenses 2017: $1,610,002Net Income 2017: $129,6972017Revenue 2018: $1,723,245Expenses 2018: $1,332,178Net Income 2018: $391,0672018Revenue 2020: $1,799,923Expenses 2020: $1,646,115Net Income 2020: $153,8082020Revenue 2021: $1,744,983Expenses 2021: $1,823,409Net Income 2021: -$78,4262021Revenue 2022: $1,521,250Expenses 2022: $1,684,221Net Income 2022: -$162,9712022Revenue 2023: $1,645,654Expenses 2023: $1,848,864Net Income 2023: -$203,2102023Revenue 2024: $2,205,536Expenses 2024: $2,178,767Net Income 2024: $26,7692024

Highlighted filing

2018

Revenue$1,723,245
Expenses$1,332,178
Net Income$391,067
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 28, 2019
Return Version
2018v3.1
Gross Receipts
$1,723,245
Mission and Program Overview

Mission

Enhancement of community values

Enhancement of community values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,590,586$1,859,044▲ $268,458
Cash and Non-Interest-Bearing Accounts$120,170$178,741▲ $58,571
Accounts Receivable$23,238$17,644▼ $5,594
Prepaid Expenses and Deferred Charges$1,218$2,741▲ $1,523
Total Assets$1,765,620$2,089,610▲ $323,990
Other Assets Total$30,408$31,440▲ $1,032
Liabilities
Accounts Payable and Accrued Expenses$38,884$59,948▲ $21,064
Other Liabilities$26,020$26,504▲ $484
Total Liabilities$64,904$86,452▲ $21,548
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,195,175$1,346,773▲ $151,598
Unrestricted Net Assets$505,541$656,385▲ $150,844
Total Net Assets Fund Balance$1,700,716$2,003,158▲ $302,442
Total Liabilities and Net Assets / Fund Balance$1,765,620$2,089,610▲ $323,990
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Diane PhiferPresident
Willie BrownDirector
Raj GoyalSecretary
Jennifer BrennerTreasurer
Christine HambyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,694,498
Investment Income
$28,747
Other Revenue
$0
Change in Net Assets
$391,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,332,178
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
Fees for Services Management$411,013--$411,013
Fees for Services Other$278,930--$278,930
All Other Expenses$112,579--$112,579
Office Expenses$95,574--$95,574
Insurance$59,119--$59,119
Other Expenses$46,540--$46,540
Fees for Services Legal$26,344--$26,344
Occupancy$4,491--$4,491
Total Functional Expenses$1,332,178$0$0$1,332,178
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
Prepaid Assessments$25,881
Income Taxes Payable$623
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The daily affairs of the association are handled by an independent management company.”

Form 990, Page 6, Part VI, Line 6

“Owners of homes in the association automatically become members.”

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

“Elections are held at the annual meeting to elect officers for the next year.”

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

“Decisions meeting statutory or governing document limits require approval by owners/members.”

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

“Tax returns are reviewed and approved by board members.”

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

“Board members with direct/indirect interests recluse themselves.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Temeku Hills Master Association
EIN
33-0757073
Phone
8584950900
Address
9665 CHESAPEAKE DRIVE SUITE 300, SAN DIEGO, CA 92123

Signing Officer

Name
Diane Phifer
Title
President
Phone
8584950900
Signed
2019-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Phifer
Formed
1997
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Newman & Associates CPA Pc
Address
3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
7602744029
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Electricity 74,972 0 0 water & sewer 74,969 0 0 payroll service fee 42,270 0 0 gas 32,572 0 0 surveillance 20,157 0 0 events 16,383 0 0 group insurance 10,090 0 0 loss on investment in clu 4,617 0 0 gym equipment 2,875 0 0 banquet room 25 0 0 total 278,930 0 0”

Raw XML Appendix317 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 OF THE ASSOCIATION ARE HANDLED BY AN INDEPENDENT MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OWNERS OF HOMES IN THE ASSOCIATION AUTOMATICALLY BECOME MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTIONS ARE HELD AT THE ANNUAL MEETING TO ELECT OFFICERS FOR THE NEXT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE APPROVAL BY OWNERS/MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX RETURNS ARE REVIEWED AND APPROVED BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS WITH DIRECT/INDIRECT INTERESTS RECLUSE THEMSELVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ELECTRICITY 74,972 0 0 WATER & SEWER 74,969 0 0 PAYROLL SERVICE FEE 42,270 0 0 GAS 32,572 0 0 SURVEILLANCE 20,157 0 0 EVENTS 16,383 0 0 GROUP INSURANCE 10,090 0 0 LOSS ON INVESTMENT IN CLU 4,617 0 0 GYM EQUIPMENT 2,875 0 0 BANQUET ROOM 25 0 0 TOTAL 278,930 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE PHIFER
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ReturnHeader/BusinessOfficerGrp/PhoneNum08584950900
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ReturnHeader/Filer/PhoneNum08584950900
ReturnHeader/Filer/USAddress/AddressLine1Txt09665 CHESAPEAKE DRIVE SUITE 300
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
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ReturnHeader/FilingSecurityInformation/IPTm013:59:05
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03164 LIONSHEAD AVENUE SUITE B
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02019-05-13T13:59:05-05:00
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ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,089,610
Liabilities
$86,452
Net assets
$2,003,158
Revenue
$1,723,245
Expenses
$1,332,178
Net income
$391,067
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$1.01$0.50$2.21$2.18$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.61$1.13$0.48$1.65$1.85$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.74$1.06$0.68$1.52$1.68$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.89$0.80$1.74$1.82$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.84$0.95$0.89$1.80$1.65$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.09$0.09$2.00$1.72$1.33$0.39
2017Detailed filing. Detailed filing data is available for this year.$1.77$0.06$1.70$1.74$1.61$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.06$1.57$1.64$1.58$0.06