Civic Intelligence

Pecan Community Association Inc.

990 • Fiscal year 2023 • EIN 33-0855459

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 21, 2024

Organization Profile
14215 Pecan Park LaneEl Cajon, CA 92021

(619) 444-5555

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.91x

Higher debt load relative to assets than 92% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

6.26x

Higher debt load relative to revenue than 96% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

28th percentile

-1.1%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-6.2%

Faster revenue growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$6,959,640

Down $77,587 (-1.1%) from 2022

Net Assets

Up

$625,196

Up $143,831 (+30%) from 2022

Liabilities

Down

$6,334,444

Down $221,418 (-3.4%) from 2022

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin69th percentile

Revenue

Down

$1,012,513

Down $66,486 (-6.2%) from 2022

Expenses

Down

$867,949

Down $546,007 (-39%) from 2022

Net Income

Up

$144,564

Up $479,521 (+143%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$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

2023

Assets$6,959,640
Liabilities$6,334,444
Net Assets$625,196
Open 2023 Filing

Operations Trend

Revenue Growth29th percentile

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

2023

Revenue$1,012,513
Expenses$867,949
Net Income$144,564
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 21, 2024
Return Version
2023v5.0
Gross Receipts
$1,012,513
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$5,438,698$5,372,382▼ $66,316
Investments in Publicly Traded Securities$1,073,732$1,141,605▲ $67,873
Savings and Temporary Cash Investments$343,899$305,960▼ $37,939
Cash and Non-Interest-Bearing Accounts$108,785$122,801▲ $14,016
Accounts Receivable$72,113$16,892▼ $55,221
Total Assets$7,037,227$6,959,640▼ $77,587
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,927,516$5,710,296▼ $217,220
Other Liabilities$622,672$624,100▲ $1,428
Deferred Revenue$5,674--
Unsecured Notes Loans Payable-$48-
Total Liabilities$6,555,862$6,334,444▼ $221,418
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$481,365$625,196▲ $143,831
Total Net Assets Fund Balance$481,365$625,196▲ $143,831
Total Liabilities and Net Assets / Fund Balance$7,037,227$6,959,640▼ $77,587

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,000,000-$5,000,000
Buildings$210,267$1,135,058$1,345,325
Leasehold Improvements$90,162$116,541$206,703
Other Land Buildings$71,953$3,306$75,259
Equipment-$3,629$3,629
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Lynn SpeckhardBod President
Terry FincherBod Secretary
Robert HoughBod Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$976,271
Investment Income
$34,670
Other Revenue
$1,572
Change in Net Assets
$144,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$867,949
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$230,008--$230,008
Other Expenses$212,591--$212,591
All Other Expenses$134,575--$134,575
Insurance$73,057--$73,057
Depreciation Depletion$66,316--$66,316
Fees for Services Legal$65,236--$65,236
Fees for Services Management-$37,137-$37,137
Fees for Services Accounting-$20,600-$20,600
Fees for Services Other$2,053$5,336-$7,389
Office Expenses$125--$125
Total Functional Expenses$804,876$63,073$0$867,949
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$624,100
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
Address
14215 PECAN PARK LANE, EL CAJON, CA 92021

Signing Officer

Name
Lynn Speckhard
Title
Bod President
Phone
6197563522
Signed
2024-03-21
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Michele Curl EA
Address
1258 BROADWAY, EL CAJON, CA 92021
Preparer
Michele Curl
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 wer 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.”

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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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IRS990ScheduleD/LandGrp/BookValueAmt05000000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt090162
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0116541
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0206703
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt071953
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03306
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt075259
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0624100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TRUST FUND - MEMBERSHIP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05372382
IRS990ScheduleD/TotalLiabilityAmt0624100
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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 WER 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt06959640
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063073
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0804876
IRS990/TotalFunctionalExpensesGrp/TotalAmt0867949
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06555862
IRS990/TotalLiabilitiesEOYAmt06334444
IRS990/TotalLiabilitiesGrp/BOYAmt06555862
IRS990/TotalLiabilitiesGrp/EOYAmt06334444
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0481365
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0625196
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0804876
IRS990/TotalProgramServiceRevenueAmt0976271
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01012513
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01012513
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07037227
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IRS990/UponRequestInd0X
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN SPECKHARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06197563522
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PECAN COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PECA
ReturnHeader/Filer/EIN0330855459
ReturnHeader/Filer/USAddress/AddressLine1Txt014215 PECAN PARK LANE
ReturnHeader/Filer/USAddress/CityNm0EL CAJON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092021
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872326549
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michele Curl EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01258 BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL CAJON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092021
ReturnHeader/PreparerPersonGrp/PhoneNum06194445555
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michele Curl
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-04-10T20:04:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LYNN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPECKHARD
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$6,959,640
Liabilities
$6,334,444
Net assets
$625,196
Revenue
$1,012,513
Expenses
$867,949
Net income
$144,564
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