Civic Intelligence

Torrey Hills Master Association

EIN 33-0797159 • 501(c)4 • San Diego, CA

Profile

Management & maintenance of common areas.

9665 Chesapeake DriveSan Diego, CA 92123-1364

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.66x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

6.25x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

78th percentile

32%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

62nd percentile

7.9%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

7th percentile

-37%

Faster revenue growth than 7% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$2,495,352

Up $182,807 (+7.9%) from 2022

Liabilities

Up

$1,639,589

Up $98,455 (+6.4%) from 2022

Net Assets

Up

$855,763

Up $84,352 (+11%) from 2022

Operations
Liabilities / Revenue98th percentileNet Margin78th percentile

Revenue

Down

$262,304

Down $151,272 (-37%) from 2022

Expenses

Down

$177,952

Down $190,286 (-52%) from 2022

Net Income

Up

$84,352

Up $39,014 (+86%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2018: $1,938,297Liabilities 2018: $26,527Net Assets 2018: $1,911,7702018Assets 2019: $2,080,439Liabilities 2019: $25,475Net Assets 2019: $2,054,9642019Assets 2020: $2,254,445Liabilities 2020: $1,565,335Net Assets 2020: $689,1102020Assets 2021: $2,369,367Liabilities 2021: $1,643,294Net Assets 2021: $726,0732021Assets 2022: $2,312,545Liabilities 2022: $1,541,134Net Assets 2022: $771,4112022Assets 2023: $2,495,352Liabilities 2023: $1,639,589Net Assets 2023: $855,7632023

Highlighted filing

2023

Assets$2,495,352
Liabilities$1,639,589
Net Assets$855,763
Open 2023 Filing

Operations Trend

Revenue Growth7th percentile

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

$600K$400K$200K$0Revenue 2018: $316,683Expenses 2018: $161,845Net Income 2018: $154,8382018Revenue 2019: $323,298Expenses 2019: $180,104Net Income 2019: $143,1942019Revenue 2020: $257,818Expenses 2020: $188,433Net Income 2020: $69,3852020Revenue 2021: $226,853Expenses 2021: $189,890Net Income 2021: $36,9632021Revenue 2022: $413,576Expenses 2022: $368,238Net Income 2022: $45,3382022Revenue 2023: $262,304Expenses 2023: $177,952Net Income 2023: $84,3522023

Highlighted filing

2023

Revenue$262,304
Expenses$177,952
Net Income$84,352
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$2,495,352
Liabilities
$1,639,589
Net assets
$855,763
Revenue
$262,304
Expenses
$177,952
Net income
$84,352
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.50$1.64$0.86$0.26$0.18$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.31$1.54$0.77$0.41$0.37$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.37$1.64$0.73$0.23$0.19$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.25$1.57$0.69$0.26$0.19$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.03$2.05$0.32$0.18$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.94$0.03$1.91$0.32$0.16$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Oct 11, 2023
Return Version
2022v5.0
Gross Receipts
$262,304
Mission and Program Overview

Mission

Management & maintenance of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,151,775$2,294,057▲ $142,282
Rtn Earn Endowment Incm Other Fnds$771,411$855,763▲ $84,352
Cash and Non-Interest-Bearing Accounts$152,419$194,352▲ $41,933
Accounts Receivable$7,441$6,943▼ $498
Prepaid Expenses and Deferred Charges$910--
Total Assets$2,312,545$2,495,352▲ $182,807
Liabilities
Deferred Revenue$1,533,878$1,624,937▲ $91,059
Accounts Payable and Accrued Expenses$7,256$14,652▲ $7,396
Total Liabilities$1,541,134$1,639,589▲ $98,455
Net Assets / Fund Balance
Total Net Assets Fund Balance$771,411$855,763▲ $84,352
Total Liabilities and Net Assets / Fund Balance$2,312,545$2,495,352▲ $182,807
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Brad FaganPresident
Victor MarshallVice-president
Heather SaierDirector
Sergio PoplawskySecretary
Jim CroninTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Walters ManagementManagment9665 CHESAPEAKE DRIVE 300, San Diego, CA 92123$114,672
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$212,710
Investment Income
$49,594
Other Revenue
$0
Change in Net Assets
$84,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,952
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$71,615$3,769$0$75,384
All Other Expenses$58,414$3,974$0$62,388
Insurance$13,818$727$0$14,545
Fees for Services Legal$9,930$0$0$9,930
Other Expenses$6,379$0$0$6,379
Fees for Services Accounting$735$245$0$980
Total Functional Expenses$169,237$8,715$0$177,952
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
Yes
Subject to proxy tax
Yes
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
Filing and Contact Details

Filer

Filer Name
Torrey Hills Master Association
EIN
33-0797159
Phone
8584950900
Address
9665 CHESAPEAKE DRIVE, SAN DIEGO, CA 92123-1364

Signing Officer

Name
Jim Cronin
Title
Treasurer
Phone
8584950900
Signed
2023-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Fagan
Formed
1998
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Jose Mejares CPA
Address
2897 Via Posada, La Jolla, CA 92037
Preparer
Jose M Mejares CPA
Phone
8586229262
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

“Daily affairs handled by an outside management company.”

Pt VI, Line 6

“Anyone who buys a unit automatically becomes an owner.”

Pt VI, Line 7A

“At annual meeting owners elect officers for the next year.”

Pt VI, Line 7B

“Decisions meeting statutory or governing doc. limits require owners approval.”

Pt VI, Line 8A

“Minutes are reviewed & approved by elected board members.”

Pt VI, Line 11B

“Tax returns are reviewed by the board before mailing.”

Pt VI, Line 12C

“An officer having a direct/indirect interest in any decision recuses themself.”

Pt XII, Line 2C

“Audited/reviewed statements are reviewed by the board prior to mailing.”

Form 990, Part IX, Line 24E

“Brush control 18045. 18045. 0. 0.”

Form 990, Part IX, Line 24E

“Administrative 35634. 35634. 0. 0.”

Form 990, Part IX, Line 24E

“BANK FEES 20. 0. 20. 0.”

Form 990, Part IX, Line 24E

“Reserve study 475. 475. 0. 0.”

Form 990, Part IX, Line 24E

“Fine write-off 2360. 2360. 0. 0.”

Form 990, Part IX, Line 24E

“Collection 1900. 1900. 0. 0.”

Form 990, Part IX, Line 24E

“Income taxes 3954. 0. 3954. 0.”

Raw XML Appendix340 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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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM CRONIN
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ReturnHeader/BusinessOfficerGrp/PhoneNum08584950900
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TORREY HILLS MASTER ASSOCIATION
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ReturnHeader/Filer/PhoneNum08584950900
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330553160
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0La Jolla
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ReturnHeader/PreparerPersonGrp/PhoneNum08586229262
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jose M Mejares CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-16T10:51:55-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CRONIN
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

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