Civic Intelligence

Gary and Mary West Charitable Trust

EIN 87-3374164 • LA Jolla, CA

10350 N Torrey Pines RoadLA Jolla, CA 92037
Siviq Scores

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

Liabilities / Assets

24th percentile

0.04x

Higher debt load relative to assets than 24% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.11x

Higher debt load relative to revenue than 23% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Net Margin

91st percentile

52%

Higher net margin than 91% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Top Officer Pay

39th percentile

$84,947

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 26.8% of source-year revenue.

$250M-$1B nonprofits • Source year 2022

Asset Growth

91st percentile

23%

Faster asset growth than 91% of similar nonprofits.

$250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

679%

Faster revenue growth than 99% of similar nonprofits.

$250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$411,230,787

Up $77,817,487 (+23%) from 2023

Liabilities

Up

$15,059,043

Up $13,980,381 (+1296%) from 2023

Net Assets

Up

$396,171,744

Up $63,837,106 (+19%) from 2023

Operations
Liabilities / Revenue23rd percentileNet Margin91st percentile

Revenue

Up

$131,725,584

Up $114,815,852 (+679%) from 2023

Expenses

Up

$63,613,371

Up $30,016,773 (+89%) from 2023

Net Income

Up

$68,112,213

Up $84,799,079 (+508%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$600M$400M$200M$0Assets 2021: $1,000Liabilities 2021: $0Net Assets 2021: $1,0002021Assets 2022: $328,719,511Liabilities 2022: $1,855,627Net Assets 2022: $326,863,8842022Assets 2023: $333,413,300Liabilities 2023: $1,078,662Net Assets 2023: $332,334,6382023Assets 2024: $411,230,787Liabilities 2024: $15,059,043Net Assets 2024: $396,171,7442024

Highlighted filing

2024

Assets$411,230,787
Liabilities$15,059,043
Net Assets$396,171,744
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

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

$150M$100M$50M$0-$50MRevenue 2021: $1,000Expenses 2021: $0Net Income 2021: $1,0002021Revenue 2022: $316,867Expenses 2022: $2,301,036Net Income 2022: -$1,984,1692022Revenue 2023: $16,909,732Expenses 2023: $33,596,598Net Income 2023: -$16,686,8662023Revenue 2024: $131,725,584Expenses 2024: $63,613,371Net Income 2024: $68,112,2132024

Highlighted filing

2024

Revenue$131,725,584
Expenses$63,613,371
Net Income$68,112,213
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$411,230,787
Liabilities
$15,059,043
Net assets
$396,171,744
Revenue
$131,725,584
Expenses
$63,613,371
Net income
$68,112,213
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$411$15.1$396$132$63.6$68.1
2023Detailed filing. Detailed filing data is available for this year.$333$1.08$332$16.9$33.6$16.7
2022Detailed filing. Detailed filing data is available for this year.$329$1.86$327$0.32$2.30$1.98
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 6, 2025
Return Version
2024v5.2
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHELLEY M LYFORDCEO And ChairPT$348,010$25,979$373,989
SALLY HALLAKCFO & TreasurerPT$246,158-$246,158
TIMOTHY LASHPresidentPT$191,709$14,635$206,344
MARC HARPERTrustee-$0--
MARY E WESTTrustee-$0--
GARY L WESTTrustee-$0--
KIMBERLY G MCKINNONAdministrative Trustee-$0--
Filing and Contact Details

Filer

Filer Name
Gary and Mary West Charitable Trust
EIN
87-3374164
Phone
8583693160
Address
10350 N TORREY PINES ROAD, LA JOLLA, CA 92037

Signing Officer

Name
Kimberly Gill Mckinnon
Title
Administrative Trustee
Phone
8583693160
Signed
2025-10-06
Discuss with paid preparer
Yes

Preparer

Firm
Deloitte Tax Llp
Address
695 TOWN CENTER DRIVE SUITE 1000, COSTA MESA, CA 92626
Preparer
Diana Mccutchen
Phone
7144367100
Raw XML AppendixShowing 400 of 3,810 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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ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/AnyDiversionByGranteeTxt0TO THE KNOWLEDGE OF THE GRANTOR, NO FUNDS HAVE BEEN DIVERTED.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/AnyDiversionByGranteeTxt1TO THE KNOWLEDGE OF THE GRANTOR, NO FUNDS HAVE BEEN DIVERTED.
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ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/BusinessName/BusinessNameLine1Txt0GARY AND MARY WEST HEALTH POLICY CENTER INC
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/BusinessName/BusinessNameLine1Txt1CIVICA RX
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/BusinessName/BusinessNameLine1Txt2CIVICA RX
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ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/PurposeOfGrantTxt0TO SUPPORT THE GARY AND MARY WEST HEALTH POLICY CENTER, INC. (THE "POLICY CENTER") IN CARRYING OUT ITS CHARITABLE PURPOSES RELATED TO LOWERING THE COST OF HEALTHCARE TO ENABLE SENIORS TO SUCCESSFULLY AGE IN PLACE WITH ACCESS TO HIGH-QUALITY, AFFORDABLE HEALTH AND SUPPORT SERVICES THAT PRESERVE AND PROTECT THEIR DIGNITY, QUALITY OF LIFE AND INDEPENDENCE. TOTAL ORIGINAL GRANT AMOUNT WAS $12,000,000, OF WHICH $11,334,173 WAS EXPENDED AND $665,827 WAS REFUNDED.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/PurposeOfGrantTxt1THE GARY AND MARY WEST FOUNDATION (EIN: 47-0793015) INITIATED THIS GRANT. UPON LIQUIDATION OF THE FOUNDATION, THE GRANT WAS TRANSFERRED TO THE GARY AND MARY WEST CHARITABLE TRUST; AS SUCH, THE CHARITABLE TRUST NOW PERFORMS EXPENDITURE RESPONSIBILITY ON THIS GRANT. MEMBERSHIP GRANT - TO PROMOTE HEALTHCARE FOR DISADVANTAGED PERSONS BY MAKING ESSENTIAL GENERIC DRUGS BROADLY AVAILABLE TO INDIVIDUALS SERVICED BY ITS MEMBER HOSPITALS AND HEALTH SYSTEMS, INCLUDING HIGH-NEEDS POPULATIONS IN THE FEDERAL GOVERNMENT'S 340B PROGRAM FOR DISCOUNTED DRUG PRICING FOR UNINSURED AND LOW INCOME INDIVIDUALS. THIS POPULATION INCLUDES UNINSURED PATIENTS, PATIENTS AT OR BELOW 150% OF POVERTY LEVELS, PATIENTS WITH HIGH HEALTH CARE SPENDING (E.G. TOP 10%), AND IMPOVERISHED OR OTHERWISE VULNERABLE OR DISADVANTAGED PATIENTS SUCH AS THE DISABLED, THE FRAIL ELDERLY, AND THOSE WITH MULTIPLE CHRONIC CONDITIONS.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/PurposeOfGrantTxt2THE GARY AND MARY WEST FOUNDATION (EIN: 47-0793015) INITIATED THIS GRANT. UPON LIQUIDATION OF THE FOUNDATION, THE GRANT WAS TRANSFERRED TO THE GARY AND MARY WEST CHARITABLE TRUST; AS SUCH, THE CHARITABLE TRUST NOW PERFORMS EXPENDITURE RESPONSIBILITY ON THIS GRANT. PROGRAM RELATED INVESTMENT, LINE OF CREDIT - TO PROMOTE HEALTHCARE FOR DISADVANTAGED PERSONS BY MAKING ESSENTIAL GENERIC DRUGS BROADLY AVAILABLE TO INDIVIDUALS SERVICED BY ITS MEMBER HOSPITALS AND HEALTH SYSTEMS, INCLUDING HIGH-NEEDS POPULATIONS IN THE FEDERAL GOVERNMENT'S 340B PROGRAM FOR DISCOUNTED DRUG PRICING FOR UNINSURED AND LOW INCOME INDIVIDUALS. THIS POPULATION INCLUDES UNINSURED PATIENTS, PATIENTS AT OR BELOW 150% OF POVERTY LEVELS, PATIENTS WITH HIGH HEALTH CARE SPENDING (E.G. TOP 10%), AND IMPOVERISHED OR OTHERWISE VULNERABLE OR DISADVANTAGED PATIENTS SUCH AS THE DISABLED, THE FRAIL ELDERLY, AND THOSE WITH MULTIPLE CHRONIC CONDITIONS.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/ResultsOfVerificationTxt0THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE; THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE, BEYOND THE RECEIPT AND REVIEW OF THE RECONCILIATION TO THE GRANTEE'S AUDITED FINANCIAL STATEMENTS.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/ResultsOfVerificationTxt1THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE; THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE, BEYOND THE RECEIPT AND REVIEW OF THE RECONCILIATION TO THE GRANTEE'S AUDITED FINANCIAL STATEMENTS.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/ResultsOfVerificationTxt2THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE; THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE, BEYOND THE RECEIPT AND REVIEW OF THE RECONCILIATION TO THE GRANTEE'S AUDITED FINANCIAL STATEMENTS.
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