Civic Intelligence

Rolling Hills Ranch Community Assoc

990 • Fiscal year 2019 • EIN 33-0822905

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 21, 2020

5950 LA Place Court Ste 200San Diego, CA 92008

(760) 634-4700

Siviq Scores

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

Liabilities / Assets

56th percentile

0.09x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.07x

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

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

Net Margin

16th percentile

-13%

Higher net margin than 16% 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

8th percentile

-14%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

40th percentile

0.1%

Faster revenue growth than 40% of similar nonprofits.

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

Assets

Down

$2,166,598

Down $361,901 (-14%) from 2018

Net Assets

Down

$1,977,580

Down $352,968 (-15%) from 2018

Liabilities

Down

$189,018

Down $8,933 (-4.5%) from 2018

Revenue

Up

$2,686,746

Up $2,435 (+0.1%) from 2018

Expenses

Up

$3,039,714

Up $273,349 (+9.9%) from 2018

Net Income

Down

-$352,968

Down $270,914 (-330%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2016: $2,300,197Liabilities 2016: $171,387Net Assets 2016: $2,128,8102016Assets 2017: $2,541,120Liabilities 2017: $128,518Net Assets 2017: $2,412,6022017Assets 2018: $2,528,499Liabilities 2018: $197,951Net Assets 2018: $2,330,5482018Assets 2019: $2,166,598Liabilities 2019: $189,018Net Assets 2019: $1,977,5802019Assets 2020: $2,226,925Liabilities 2020: $2,173,160Net Assets 2020: $53,7652020Assets 2021: $2,021,185Liabilities 2021: $216,973Net Assets 2021: $1,804,2122021Assets 2022: $2,528,943Liabilities 2022: $395,786Net Assets 2022: $2,133,1572022Assets 2023: $2,625,134Liabilities 2023: $191,815Net Assets 2023: $2,433,3192023Assets 2024: $2,812,122Liabilities 2024: $306,880Net Assets 2024: $2,505,2422024

Highlighted filing

2019

Assets$2,166,598
Liabilities$189,018
Net Assets$1,977,580

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $2,477,821Expenses 2016: $2,194,225Net Income 2016: $283,5962016Revenue 2017: $2,539,898Expenses 2017: $2,256,106Net Income 2017: $283,7922017Revenue 2018: $2,684,311Expenses 2018: $2,766,365Net Income 2018: -$82,0542018Revenue 2019: $2,686,746Expenses 2019: $3,039,714Net Income 2019: -$352,9682019Revenue 2020: $2,776,420Expenses 2020: $2,864,938Net Income 2020: -$88,5182020Revenue 2021: $2,849,877Expenses 2021: $3,035,111Net Income 2021: -$185,2342021Revenue 2022: $2,796,160Expenses 2022: $2,467,215Net Income 2022: $328,9452022Revenue 2023: $2,994,616Expenses 2023: $2,633,156Net Income 2023: $361,4602023Revenue 2024: $3,642,724Expenses 2024: $3,472,203Net Income 2024: $170,5212024

Highlighted filing

2019

Revenue$2,686,746
Expenses$3,039,714
Net Income-$352,968
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 21, 2020
Return Version
2019v5.0
Gross Receipts
$2,686,746
Mission and Program Overview

Mission

Enhancement of community values

Enhancement of community values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,047,625$1,732,997▼ $314,628
Cash and Non-Interest-Bearing Accounts$290,368$263,719▼ $26,649
Accounts Receivable$168,778$146,030▼ $22,748
Total Assets$2,528,499$2,166,598▼ $361,901
Other Assets Total$21,728$23,852▲ $2,124
Liabilities
Deferred Revenue$86,357$102,171▲ $15,814
Accounts Payable and Accrued Expenses$111,110$86,563▼ $24,547
Other Liabilities$484$284▼ $200
Total Liabilities$197,951$189,018▼ $8,933
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,330,548$1,977,580▼ $352,968
Total Net Assets Fund Balance$2,330,548$1,977,580▼ $352,968
Total Liabilities and Net Assets / Fund Balance$2,528,499$2,166,598▼ $361,901
Compensation and Service Providers

Board Members and Trustees

NameTitle
Martin CalvoPresident
Doug WeiheVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,648,174
Program Service Revenue
$0
Investment Income
$38,572
Other Revenue
$0
All Other Contributions
$2,648,174
Change in Net Assets
$-352,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,039,714
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
Depreciation Depletion$3,035,074$4,640-$3,039,714
Total Functional Expenses$3,035,074$4,640$0$3,039,714
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
Income Tax Payable$284
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Rolling Hills Ranch Community
EIN
33-0822905
Address
5950 LA PLACE COURT STE 200, SAN DIEGO, CA 92008

Signing Officer

Name
Martin Calvo
Title
President
Signed
2020-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martin Calvo
Formed
1988
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Gregory V Villard CPA
Address
7844 LA MESA BLVD, LA MESA, CA 91942
Preparer
Gregory V Villard
Phone
6195895472
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Enhancement of community values

Raw XML Appendix230 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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IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02686746
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt038572
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt038572
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02047625
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IRS990/ScheduleBRequiredInd0false
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IRS990/ScheduleJRequiredInd0false
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-21
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ReturnHeader/Filer/BusinessNameControlTxt0ROLL
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ReturnHeader/ReturnTs02020-03-23T14:50:21-05:00
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ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings