Civic Intelligence

Pecan Community Association

EIN 33-0855459 • 501(c)3 • El Cajon, CA

Profile

The association owns and operates a mobile home park for 128 low income families

14215 Pecan Park LaneEl Cajon, CA 92021
Siviq Scores

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

Liabilities / Assets

91st percentile

0.87x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

5.32x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

41st percentile

1.3%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$7,047,763

Up $88,123 (+1.3%) from 2023

Liabilities

Down

$6,149,093

Down $185,351 (-2.9%) from 2023

Net Assets

Up

$898,670

Up $273,474 (+44%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin75th percentile

Revenue

Up

$1,155,308

Up $142,795 (+14%) from 2023

Expenses

Up

$896,545

Up $28,596 (+3.3%) from 2023

Net Income

Up

$258,763

Up $114,199 (+79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $6,334,833Liabilities 2010: $6,955,550Net Assets 2010: -$620,7172010Assets 2011: $6,201,126Liabilities 2011: $6,890,053Net Assets 2011: -$688,9272011Assets 2012: $6,194,470Liabilities 2012: $6,822,572Net Assets 2012: -$628,1022012Assets 2013: $6,068,550Liabilities 2013: $6,724,603Net Assets 2013: -$656,0532013Assets 2014: $6,018,264Liabilities 2014: $6,637,257Net Assets 2014: -$618,9932014Assets 2016: $6,084,177Liabilities 2016: $6,661,932Net Assets 2016: -$577,7552016Assets 2017: $6,082,655Liabilities 2017: $6,496,158Net Assets 2017: -$413,5032017Assets 2018: $6,087,539Liabilities 2018: $6,326,777Net Assets 2018: -$239,2382018Assets 2019: $6,131,457Liabilities 2019: $6,151,720Net Assets 2019: -$20,2632019Assets 2020: $6,177,977Liabilities 2020: $5,964,915Net Assets 2020: $213,0622020Assets 2021: $5,999,997Liabilities 2021: $5,195,458Net Assets 2021: $804,5392021Assets 2022: $7,037,227Liabilities 2022: $6,555,862Net Assets 2022: $481,3652022Assets 2023: $6,959,640Liabilities 2023: $6,334,444Net Assets 2023: $625,1962023Assets 2024: $7,047,763Liabilities 2024: $6,149,093Net Assets 2024: $898,6702024

Highlighted filing

2024

Assets$7,047,763
Liabilities$6,149,093
Net Assets$898,670
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $833,1232010Expenses 2011: $786,9662011Expenses 2012: $745,6282012Revenue 2013: $814,695Expenses 2013: $810,179Net Income 2013: $4,5162013Revenue 2014: $821,035Expenses 2014: $786,236Net Income 2014: $34,7992014Revenue 2016: $859,404Expenses 2016: $682,201Net Income 2016: $177,2032016Revenue 2017: $891,436Expenses 2017: $704,661Net Income 2017: $186,7752017Revenue 2018: $972,753Expenses 2018: $878,980Net Income 2018: $93,7732018Revenue 2019: $1,017,538Expenses 2019: $817,318Net Income 2019: $200,2202019Revenue 2020: $972,849Expenses 2020: $716,761Net Income 2020: $256,0882020Revenue 2021: $932,291Expenses 2021: $703,693Net Income 2021: $228,5982021Revenue 2022: $1,078,999Expenses 2022: $1,413,956Net Income 2022: -$334,9572022Revenue 2023: $1,012,513Expenses 2023: $867,949Net Income 2023: $144,5642023Revenue 2024: $1,155,308Expenses 2024: $896,545Net Income 2024: $258,7632024

Highlighted filing

2024

Revenue$1,155,308
Expenses$896,545
Net Income$258,763
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,047,763
Liabilities
$6,149,093
Net assets
$898,670
Revenue
$1,155,308
Expenses
$896,545
Net income
$258,763
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.05$6.15$0.90$1.16$0.90$0.26
2023Detailed filing. Detailed filing data is available for this year.$6.96$6.33$0.63$1.01$0.87$0.14
2022Detailed filing. Detailed filing data is available for this year.$7.04$6.56$0.48$1.08$1.41$0.33
2021Detailed filing. Detailed filing data is available for this year.$6.00$5.20$0.80$0.93$0.70$0.23
2020Detailed filing. Detailed filing data is available for this year.$6.18$5.96$0.21$0.97$0.72$0.26
2019Detailed filing. Detailed filing data is available for this year.$6.13$6.15$0.02$1.02$0.82$0.20
2018Detailed filing. Detailed filing data is available for this year.$6.09$6.33$0.24$0.97$0.88$0.09
2017Detailed filing. Detailed filing data is available for this year.$6.08$6.50$0.41$0.89$0.70$0.19
2016Detailed filing. Detailed filing data is available for this year.$6.08$6.66$0.58$0.86$0.68$0.18
2014Detailed filing. Detailed filing data is available for this year.$6.02$6.64$0.62$0.82$0.79$0.03
2013Detailed filing. Detailed filing data is available for this year.$6.07$6.72$0.66$0.81$0.81$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.19$6.82$0.63$0.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.20$6.89$0.69$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$6.96$0.62$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 18, 2025
Return Version
2024v5.0
Gross Receipts
$1,155,308
Mission and Program Overview

Mission

The association owns and operates a mobile home park for 128 low income families

Low income family housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,372,382$5,312,957▼ $59,425
Investments in Publicly Traded Securities$1,141,605$1,192,906▲ $51,301
Savings and Temporary Cash Investments$305,960$379,846▲ $73,886
Cash and Non-Interest-Bearing Accounts$122,801$159,246▲ $36,445
Accounts Receivable$16,892$2,808▼ $14,084
Total Assets$6,959,640$7,047,763▲ $88,123
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,710,296$5,501,129▼ $209,167
Other Liabilities$624,100$647,915▲ $23,815
Unsecured Notes Loans Payable$48$49▲ $1
Total Liabilities$6,334,444$6,149,093▼ $185,351
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$625,196$898,670▲ $273,474
Total Net Assets Fund Balance$625,196$898,670▲ $273,474
Total Liabilities and Net Assets / Fund Balance$6,959,640$7,047,763▲ $88,123

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,000,000-$5,000,000
Buildings$147,132$1,198,193$1,345,325
Leasehold Improvements$89,712$116,991$206,703
Other Land Buildings$76,113$7,766$83,879
Equipment-$3,629$3,629
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Lynn SpeckhardBod President
Mike DunnBod Secretary
Robert HoughBod Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,007,571
Investment Income
$35,808
Other Revenue
$111,929
Change in Net Assets
$258,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$896,545
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
Interest$238,673--$238,673
Other Expenses$199,139--$199,139
All Other Expenses$151,232--$151,232
Depreciation Depletion$68,046--$68,046
Fees for Services Legal$57,681--$57,681
Fees for Services Management-$50,830-$50,830
Insurance$40,349--$40,349
Fees for Services Accounting-$24,975-$24,975
Fees for Services Other$500$8,435-$8,935
Office Expenses$704--$704
Advertising$193--$193
Total Functional Expenses$812,305$84,240$0$896,545
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Trust Fund - Membership$647,915
Governance and Compliance

Governance Checklist

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

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Tenants must become members to be part of the association”

Member election for additional members Part VI line 7A

“Members have annual meeting to vote in/out directors”

Form 990 governing body review Part VI line 11

“Email release to board of directors”

Governing documents etc available to public Part VI line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Pecan Community Association
EIN
33-0855459
In Care Of
% LYNN SPECKHARD
Address
14215 PECAN PARK LANE, EL CAJON, CA 92021

Signing Officer

Name
Lynn Speckhard
Title
Bod President
Phone
6197563522
Signed
2025-03-18
Discuss with paid preparer
No

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Curl and Associates Inc
Address
1258 Broadway, El Cajon, CA 92021
Preparer
Mandy
Phone
6194445555
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Fees paid to have activities, carry on a business, purchase supplies and keep the fire extinguisher charged.”

List of other expenses Part IX line 24E

“Repairs and maintenance of park facility, pool, spa and grounds”

Part XI response or note to any line in Part XI

“Line 9 prior year tax return agreed to audit. Proposed audit changes for 12/31/20 were not posted to general ledger for 12/31/21; 2021 numbers were not audited. Pecan will be audited effective 03/31/22. Prior period audit changes will be posted effective that date.”

Raw XML Appendix371 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0962129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03739335
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt034670
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0531
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt046726
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98810
IRS990ScheduleA/PublicSupportPY509Pct00.99050
IRS990ScheduleA/PublicSupportTotal509Amt03868954
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01015839
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0930855
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0973380
IRS990ScheduleA/Total509Grp/TotalAmt03868954
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0983550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01026928
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0931291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0973911
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03915680
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0147132
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01198193
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01345325
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03629
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03629
IRS990ScheduleD/LandGrp/BookValueAmt05000000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt089712
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0116991
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0206703
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt076113
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07766
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt083879
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0647915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TRUST FUND - MEMBERSHIP
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IRS990ScheduleD/TotalLiabilityAmt0647915
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TENANTS MUST BECOME MEMBERS TO BE PART OF THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS HAVE ANNUAL MEETING TO VOTE IN/OUT DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMAIL RELEASE TO BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FEES PAID TO HAVE ACTIVITIES, CARRY ON A BUSINESS, PURCHASE SUPPLIES AND KEEP THE FIRE EXTINGUISHER CHARGED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REPAIRS AND MAINTENANCE OF PARK FACILITY, POOL, SPA AND GROUNDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 9 PRIOR YEAR TAX RETURN AGREED TO AUDIT. PROPOSED AUDIT CHANGES FOR 12/31/20 WERE NOT POSTED TO GENERAL LEDGER FOR 12/31/21; 2021 NUMBERS WERE NOT AUDITED. PECAN WILL BE AUDITED EFFECTIVE 03/31/22. PRIOR PERIOD AUDIT CHANGES WILL BE POSTED EFFECTIVE THAT DATE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part XI response or note to any line in Part XI
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06959640
IRS990/TotalAssetsEOYAmt07047763
IRS990/TotalAssetsGrp/BOYAmt06959640
IRS990/TotalAssetsGrp/EOYAmt07047763
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084240
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0812305
IRS990/TotalFunctionalExpensesGrp/TotalAmt0896545
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06334444
IRS990/TotalLiabilitiesEOYAmt06149093
IRS990/TotalLiabilitiesGrp/BOYAmt06334444
IRS990/TotalLiabilitiesGrp/EOYAmt06149093
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0625196
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0898670
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0812305
IRS990/TotalProgramServiceRevenueAmt01007571
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01155308
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01155308
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06959640
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07047763
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt048
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt049
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN SPECKHARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06197563522
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PECAN COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PECA
ReturnHeader/Filer/EIN0330855459
ReturnHeader/Filer/InCareOfNm0% LYNN SPECKHARD
ReturnHeader/Filer/USAddress/AddressLine1Txt014215 PECAN PARK LANE
ReturnHeader/Filer/USAddress/CityNm0EL CAJON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092021
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331703561
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Curl and Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01258 Broadway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0El Cajon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092021
ReturnHeader/PreparerPersonGrp/PhoneNum06194445555
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MANDY
ReturnHeader/ReturnTs02025-03-25T22:13:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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