Civic Intelligence

Sun City Lincoln Hills Community

EIN 68-0429198 • 501(c)4 • Lincoln, CA

Profile

The organization is comprised of 6,783 homes along with the related common area improvements such as a clubhouse, restaurant and fitness center. It is responsible to maintain, repair and replace the common area property.

965 Orchard Creek LaneLincoln, CA 95648

www.suncity-lincolnhills.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.06x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.14x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Net Margin

29th percentile

0.2%

Higher net margin than 29% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$176,134

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Asset Growth

33rd percentile

0.6%

Faster asset growth than 33% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

8.8%

Faster revenue growth than 48% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$44,331,073

Up $279,794 (+0.6%) from 2023

Liabilities

Up

$2,831,280

Up $239,719 (+9.2%) from 2023

Net Assets

Up

$41,499,793

Up $40,075 (+0.1%) from 2023

Revenue

Up

$20,259,855

Up $1,641,177 (+8.8%) from 2023

Expenses

Up

$20,219,780

Up $1,838,409 (+10%) from 2023

Net Income

Down

$40,075

Down $197,232 (-83%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2015: $42,271,706Liabilities 2015: $3,484,403Net Assets 2015: $38,787,3032015Assets 2016: $12,025,525Liabilities 2016: $1,738,948Net Assets 2016: $10,286,5772016Assets 2017: $39,492,115Liabilities 2017: $2,014,496Net Assets 2017: $37,477,6192017Assets 2018: $39,883,743Liabilities 2018: $2,160,164Net Assets 2018: $37,723,5792018Assets 2019: $41,160,139Liabilities 2019: $2,327,008Net Assets 2019: $38,833,1312019Assets 2020: $43,180,105Liabilities 2020: $2,176,300Net Assets 2020: $41,003,8052020Assets 2021: $44,085,364Liabilities 2021: $2,342,925Net Assets 2021: $41,742,4392021Assets 2022: $43,208,874Liabilities 2022: $1,986,463Net Assets 2022: $41,222,4112022Assets 2023: $44,051,279Liabilities 2023: $2,591,561Net Assets 2023: $41,459,7182023Assets 2024: $44,331,073Liabilities 2024: $2,831,280Net Assets 2024: $41,499,7932024

Highlighted filing

2024

Assets$44,331,073
Liabilities$2,831,280
Net Assets$41,499,793

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2015: $15,410,605Expenses 2015: $16,848,003Net Income 2015: -$1,437,3982015Revenue 2016: $16,236,162Expenses 2016: $15,827,122Net Income 2016: $409,0402016Revenue 2017: $16,080,548Expenses 2017: $16,479,590Net Income 2017: -$399,0422017Revenue 2018: $16,707,408Expenses 2018: $16,461,448Net Income 2018: $245,9602018Revenue 2019: $17,753,259Expenses 2019: $16,643,707Net Income 2019: $1,109,5522019Revenue 2020: $14,573,054Expenses 2020: $12,402,380Net Income 2020: $2,170,6742020Revenue 2021: $14,902,211Expenses 2021: $14,163,577Net Income 2021: $738,6342021Revenue 2022: $16,483,854Expenses 2022: $17,003,882Net Income 2022: -$520,0282022Revenue 2023: $18,618,678Expenses 2023: $18,381,371Net Income 2023: $237,3072023Revenue 2024: $20,259,855Expenses 2024: $20,219,780Net Income 2024: $40,0752024

Highlighted filing

2024

Revenue$20,259,855
Expenses$20,219,780
Net Income$40,075

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$27,349,801
Mission and Program Overview

Mission

The organization is comprised of 6,783 homes along with the related common area improvements such as a clubhouse, restaurant and fitness center. It is responsible to maintain, repair and replace the common area property.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$28,904,266$28,159,803▼ $744,463
Investments in Publicly Traded Securities$11,628,580$12,542,942▲ $914,362
Savings and Temporary Cash Investments$2,721,178$2,926,102▲ $204,924
Accounts Receivable$239,647$234,058▼ $5,589
Inventories for Sale or Use$161,204$161,876▲ $672
Prepaid Expenses and Deferred Charges$207,697$124,725▼ $82,972
Intangible Assets$103,000$103,000→ $0
Cash and Non-Interest-Bearing Accounts$9,595$7,217▼ $2,378
Total Assets$44,051,279$44,331,073▲ $279,794
Other Assets Total$76,112$71,350▼ $4,762
Liabilities
Deferred Revenue$1,718,137$1,855,293▲ $137,156
Accounts Payable and Accrued Expenses$601,471$709,924▲ $108,453
Other Liabilities$271,953$266,063▼ $5,890
Total Liabilities$2,591,561$2,831,280▲ $239,719
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,381,532$27,536,325▼ $845,207
Net Assets With Donor Restrictions$13,078,186$13,963,468▲ $885,282
Total Net Assets Fund Balance$41,459,718$41,499,793▲ $40,075
Total Liabilities and Net Assets / Fund Balance$44,051,279$44,331,073▲ $279,794

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,664,693$22,816,346$38,481,039
Leasehold Improvements$3,772,535$19,062,337$22,834,872
Other Land Buildings$3,700,876$6,894,173$10,595,049
Land$5,021,699-$5,021,699
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kyle Bodyfelt Thru 102024Executive DirectorFT$165,213$10,921$176,134
Erik RosalesDirector of FacilitiesFT$112,529$44,286$156,815
Jeff Caponera as of 112024Interim Executive DirectorFT$127,839$27,811$155,650
Deborah McilvainDirector of Lifestyle/wellfit/spaFT$133,894$21,559$155,453
James TrondsenDirector of Food & BevFT$134,772$12,669$147,441
Elizabeth Hosea-smallDirector of FinanceFT$112,352$21,701$134,053
Christina McclungDirector of Human ResourcesFT$113,016$882$113,898

Board Members and Trustees

NameTitle
Marie BarnesPresident
Jack HarrisVice President
Gary KawulaDirector
Lynne WhiteDirector
Marcia VanwagnerDirector
Denny ValentineSecretary
Robert CoppTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sierra Office Supplies And PrintingPrinting Services9950 HORN ROAD, Sacramento, CA 95827$258,919
Esses ProductionsEntertainment Producer361 EDGEWOOD DRIVE, Rio Vista, CA 94571$139,400
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$16,465,085
Investment Income
$412,839
Other Revenue
$3,381,931
Change in Net Assets
$40,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,259,855
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,037,795
Total Revenue per Audited Statements
$19,222,060
Total Revenue per Form 990
$20,259,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,356,624
Salaries, Compensation, and Employee Benefits$8,863,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,752,760$1,338,489-$7,091,249
All Other Expenses$1,197,928$1,202,606-$2,400,534
Depreciation Depletion-$2,119,813-$2,119,813
Other Expenses$789,504$39,448-$789,504
Payroll Taxes$512,569$113,224-$625,793
Other Employee Benefits$471,344$125,233-$596,577
Insurance$202,215$376,445-$578,660
Current Officers, Directors, Trustees, and Key Employees$376,631$89,207-$465,838
Office Expenses$114,438$159,023-$273,461
Fees for Services Other$3,400$269,931-$273,331
Fees for Services Legal-$236,227-$236,227
Information Technology-$138,720-$138,720
Pension Plan Contributions$66,129$17,570-$83,699
Fees for Services Accounting-$38,687-$38,687
Conferences and Meetings$10,374$25,859-$36,233
Occupancy-$23,835-$23,835
Advertising-$20,825-$20,825
Travel$9,335$11,364-$20,699
Total Functional Expenses$13,873,274$6,346,506$0$20,219,780

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$20,219,780
Expenses per Audited Statements$19,181,985
Total Expenses per Audited Statements$19,181,985
Expenses Not Reported on Financial Statements$1,037,795
Other Expense Adjustments$1,037,795
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits & Other Liabilities$266,063
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a homeowners association comprised of 6,783 units. When a unit that is part of the association is purchased, the owners automatically become members of the organization.

Form 990, Part VI, Section A, Line 7A

Annually the board positions that are open are elected by the membership.

Form 990, Part VI, Section A, Line 7B

An increase in the annual budget of more than 20% requires membership approval. Capital improvements of more than 5% of the budget requires membership approval.

Form 990, Part VI, Section B, Line 11B

The board of directors and director of finance will review the return prior to filing.

Form 990, Part VI, Section B, Line 12C

Directors and key personnel renew annually with regular monitoring and enforcement.

Form 990, Part VI, Section B, Line 15

The board determines the compensation of the executive director and has a contract with the executive director. The executive diector determines the compensation for key employees. This process was last undertaken in 2024.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are available upon request or on the association's website for members.

Filing and Contact Details

Filer

Filer Name
Sun City Lincoln Hills Community
EIN
68-0429198
Phone
9166254024
Address
965 ORCHARD CREEK LANE, LINCOLN, CA 95648

Signing Officer

Name
Laura Thiele
Title
Board Treasurer
Phone
9166254024
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Brutting
Formed
1999
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
333
Volunteers
120

Preparer

Firm
Gilbert Cpas
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Jennifer Z Iwata
Phone
9166466464
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Supplies: program service expenses 479,049. Management and general expenses 160,925. Fundraising expenses 0. Total expenses 639,974. Replacement fund expenses: program service expenses 17,828. Management and general expenses 491,059. Fundraising expenses 0. Total expenses 508,887. Bank fees: program service expenses 284,165. Management and general expenses 15,558. Fundraising expenses 0. Total expenses 299,723. Security: program service expenses 0. Management and general expenses 292,299. Fundraising expenses 0. Total expenses 292,299. Cost of newsletter: program service expenses 219,987. Management and general expenses 0. Fundraising expenses 0. Total expenses 219,987. Miscellaneous: program service expenses 31,029. Management and general expenses 129,213. Fundraising expenses 0. Total expenses 160,242. Employee/res relations: program service expenses 62,763. Management and general expenses 25,823. Fundraising expenses 0. Total expenses 88,586. Strategic planning: program service expenses 0. Management and general expenses 50,000. Fundraising expenses 0. Total expenses 50,000. Licenses & fees: program service expenses 37,790. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,790. Cost of directory: program service expenses 23,552. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,552. Taxes - state: program service expenses 0. Management and general expenses 18,777. Fundraising expenses 0. Total expenses 18,777. Uniforms: program service expenses 18,572. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,572. Taxes - personal property: program service expenses 0. Management and general expenses 14,765. Fundraising expenses 0. Total expenses 14,765. Recruiting: program service expenses 12,090. Management and general expenses 890. Fundraising expenses 0. Total expenses 12,980. Entertainment: program service expenses 8,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,300. Cost of business fair: program service expenses 0. Management and general expenses 3,297. Fundraising expenses 0. Total expenses 3,297. Equipment rental: program service expenses 1,348. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,348. Cost of room rentals: program service expenses 1,007. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,007. Cost of classes: program service expenses 448. Management and general expenses 0. Fundraising expenses 0. Total expenses 448.

Form 990, Part XII, Line 2C

The organization has a committee that assumes responsibility for oversight of the financial statement audit and the selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

With some exceptions, the association is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years prior to 2020.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of business fair -3,297. Cost of classes -448. Cost of events/trips -789,504. Cost of newsletter -219,987. Cost of room rentals -1,007. Cost of directory -23,552.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Cost of business fair 3,297. Cost of classes 448. Cost of events/trips 789,504. Cost of newsletter 219,987. Cost of room rentals 1,007. Cost of directory 23,552.

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IRS990/Form990PartVIISectionAGrp/PersonNm12ERIK ROSALES
IRS990/Form990PartVIISectionAGrp/PersonNm13CHRISTINA MCCLUNG
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13113016
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8INTERIM EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF LIFESTYLE/WELLFIT/SPA
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR OF FOOD & BEV
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF HUMAN RESOURCES
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IRS990/MissionDesc0THE ORGANIZATION IS COMPRISED OF 6,783 HOMES ALONG WITH THE RELATED COMMON AREA IMPROVEMENTS SUCH AS A CLUBHOUSE, RESTAURANT AND FITNESS CENTER. IT IS RESPONSIBLE TO MAINTAIN, REPAIR AND REPLACE THE COMMON AREA PROPERTY.
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IRS990/PrincipalOfficerNm0THOMAS BRUTTING
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1EVENTS/TRIPS
IRS990/ProgramServiceRevenueGrp/Desc2WELLNESS SPA
IRS990/ProgramServiceRevenueGrp/Desc3FITNESS CENTER
IRS990/ProgramServiceRevenueGrp/Desc4CLASSES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4245665
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IRS990/ReconcilationRevenueExpnssAmt040075
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03772535
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019062337

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