Civic Intelligence

Torrey Hills Master Association

990 • Fiscal year 2020 • EIN 33-0797159

Aug 01, 2019 to Jul 31, 2020 • Filed on Oct 03, 2020

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

90th percentile

0.69x

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

97th percentile

6.07x

Higher debt load relative to revenue than 97% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

73rd percentile

27%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

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.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

64th percentile

8.4%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

20th percentile

-20%

Faster revenue growth than 20% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$2,254,445

Up $174,006 (+8.4%) from 2019

Net Assets

Down

$689,110

Down $1,365,854 (-66%) from 2019

Liabilities

Up

$1,565,335

Up $1,539,860 (+6045%) from 2019

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin73rd percentile

Revenue

Down

$257,818

Down $65,480 (-20%) from 2019

Expenses

Up

$188,433

Up $8,329 (+4.6%) from 2019

Net Income

Down

$69,385

Down $73,809 (-52%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth64th 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

2020

Assets$2,254,445
Liabilities$1,565,335
Net Assets$689,110
Open 2020 Filing

Operations Trend

Revenue Growth20th 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

2020

Revenue$257,818
Expenses$188,433
Net Income$69,385
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Oct 3, 2020
Return Version
2019v5.1
Gross Receipts
$257,818
Mission and Program Overview

Mission

Management & maintenance of common areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,020,870$2,240,916▲ $220,046
Cash and Non-Interest-Bearing Accounts$36,829$0▼ $36,829
Accounts Receivable$10,566$13,529▲ $2,963
Prepaid Expenses and Deferred Charges$12,174--
Total Assets$2,080,439$2,254,445▲ $174,006
Liabilities
Deferred Revenue$18,212$1,545,723▲ $1,527,511
Accounts Payable and Accrued Expenses$7,263$19,612▲ $12,349
Total Liabilities$25,475$1,565,335▲ $1,539,860
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$619,725$650,550▲ $30,825
Net Assets With Donor Restrictions$1,435,239$38,560▼ $1,396,679
Total Net Assets Fund Balance$2,054,964$689,110▼ $1,365,854
Total Liabilities and Net Assets / Fund Balance$2,080,439$2,254,445▲ $174,006
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Brad FaganPresident
Guy RavadVice-president
Victor MarshallDirector
Sergio PoplawskySecretary
Jim CroninTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Walters ManagementManagement & Related9665 CHESAPEAKE DR 300, San Diego, CA 92123$101,134
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$214,733
Investment Income
$43,085
Other Revenue
$0
Change in Net Assets
$69,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,433
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
Other Expenses$30,332$0$0$30,332
Insurance$15,758$829$0$16,587
Fees for Services Legal$8,541$0$0$8,541
All Other Expenses$3,989$3,373$0$7,362
Fees for Services Accounting$686$229$0$915
Total Functional Expenses$180,233$8,200$0$188,433
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
2020-10-03
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.”

Pt XI

“New FASB ASC 606, reclass beginning reserve fund balance to”

Pt XI

“contract liabilities.”

Raw XML Appendix343 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/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM CRONIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08584950900
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TORREY HILLS MASTER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0TORR
ReturnHeader/Filer/EIN0330797159
ReturnHeader/Filer/PhoneNum08584950900
ReturnHeader/Filer/USAddress/AddressLine1Txt09665 CHESAPEAKE DRIVE
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0921231364
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F6C2EE643B29A7725C090C50CB83AB172EB3AA29
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F6C2EE643B29A7725C090C50CB83AB172EB3AA29
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.176.193.145
ReturnHeader/FilingSecurityInformation/IPDt02020-12-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm009:08:47
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jose Mejares CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02897 Via Posada
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0La Jolla
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092037
ReturnHeader/PreparerPersonGrp/PhoneNum08586229262
ReturnHeader/PreparerPersonGrp/PreparationDt02020-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jose M Mejares CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-12-01T09:08:54-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,254,445
Liabilities
$1,565,335
Net assets
$689,110
Revenue
$257,818
Expenses
$188,433
Net income
$69,385
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