Civic Intelligence

Torrey Hills Master Association

990 • Fiscal year 2019 • EIN 33-0797159

Aug 01, 2018 to Jul 31, 2019 • Filed on Sep 07, 2019

Organization ProfileN/A
9665 Chesapeake DriveSan Diego, CA 92123-1364

(858) 495-0900

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

87th percentile

44%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

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.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

63rd percentile

7.3%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

2.1%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$2,080,439

Up $142,142 (+7.3%) from 2018

Net Assets

Up

$2,054,964

Up $143,194 (+7.5%) from 2018

Liabilities

Down

$25,475

Down $1,052 (-4.0%) from 2018

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin87th percentile

Revenue

Up

$323,298

Up $6,615 (+2.1%) from 2018

Expenses

Up

$180,104

Up $18,259 (+11%) from 2018

Net Income

Down

$143,194

Down $11,644 (-7.5%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$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

2019

Assets$2,080,439
Liabilities$25,475
Net Assets$2,054,964
Open 2019 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$323,298
Expenses$180,104
Net Income$143,194
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Sep 7, 2019
Return Version
2018v3.1
Gross Receipts
$323,298
Mission and Program Overview

Mission

Management & maintenance of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,670,295$2,020,870▲ $350,575
Cash and Non-Interest-Bearing Accounts$241,934$36,829▼ $205,105
Prepaid Expenses and Deferred Charges$11,628$12,174▲ $546
Accounts Receivable$14,440$10,566▼ $3,874
Total Assets$1,938,297$2,080,439▲ $142,142
Liabilities
Deferred Revenue$18,423$18,212▼ $211
Accounts Payable and Accrued Expenses$8,104$7,263▼ $841
Total Liabilities$26,527$25,475▼ $1,052
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,340,102$1,435,239▲ $95,137
Unrestricted Net Assets$571,668$619,725▲ $48,057
Total Net Assets Fund Balance$1,911,770$2,054,964▲ $143,194
Total Liabilities and Net Assets / Fund Balance$1,938,297$2,080,439▲ $142,142
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Brad FaganPresident
Guy RavadVice-president
Debbie RegottazDirector
Sergio PoplawskySecretary
Jim CroninTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Walters ManagementManagement & Related9665 CHESAPEAKE DR 300, San Diego, CA 92123$101,980
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$308,184
Investment Income
$15,114
Other Revenue
$0
Change in Net Assets
$143,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,104
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$71,609$3,769$0$75,378
Other Expenses$36,230$0$0$36,230
Insurance$12,715$669$0$13,384
All Other Expenses$10,998$915$0$11,913
Fees for Services Legal$2,772$0$0$2,772
Fees for Services Accounting$682$228$0$910
Total Functional Expenses$174,523$5,581$0$180,104
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 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
2019-09-07
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

“Reserve study 425. 425. 0. 0.”

Form 990, Part IX, Line 24E

“Bad debt 8486. 8486. 0. 0.”

Form 990, Part IX, Line 24E

“Collection 2087. 2087. 0. 0.”

Form 990, Part IX, Line 24E

“Income taxes 915. 0. 915. 0.”

Raw XML Appendix348 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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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,080,439
Liabilities
$25,475
Net assets
$2,054,964
Revenue
$323,298
Expenses
$180,104
Net income
$143,194
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