Civic Intelligence

Circle Oaks Homes Association

EIN 94-1657456 • 501(c)4 • San Francisco, CA

Profile

The Organization's purpose is to maintain, repair and replace the common area of a 339 unit residential development.

345 California Street 600San Francisco, CA 94104

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.27x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.09x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

57th percentile

5.5%

Higher net margin than 57% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2020

Asset Growth

95th percentile

74%

Faster asset growth than 95% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

46%

Faster revenue growth than 88% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$94,537

Up $40,129 (+74%) from 2022

Liabilities

Down

$25,430

Down $28,285 (-53%) from 2022

Net Assets

Up

$69,107

Up $68,414 (+9872%) from 2022

Operations
Liabilities / Revenue78th percentileNet Margin57th percentile

Revenue

Up

$279,458

Up $87,838 (+46%) from 2022

Expenses

Up

$264,005

Up $82,684 (+46%) from 2022

Net Income

Up

$15,453

Up $5,154 (+50%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$150K$100K$50K$0Assets 2011: $112,827Liabilities 2011: $28,9842011Assets 2012: $104,880Liabilities 2012: $29,6262012Assets 2013: $110,939Liabilities 2013: $30,6392013Assets 2014: $97,467Liabilities 2014: $39,4242014Assets 2015: $94,229Liabilities 2015: $32,844Net Assets 2015: $61,3852015Assets 2018: $87,208Liabilities 2018: $38,475Net Assets 2018: $48,7332018Assets 2019: $130,150Liabilities 2019: $73,311Net Assets 2019: $56,8392019Assets 2020: $144,279Liabilities 2020: $78,674Net Assets 2020: $65,6052020Assets 2021: $81,672Liabilities 2021: $51,652Net Assets 2021: $30,0202021Assets 2022: $54,408Liabilities 2022: $53,715Net Assets 2022: $6932022Assets 2023: $94,537Liabilities 2023: $25,430Net Assets 2023: $69,1072023

Highlighted filing

2023

Assets$94,537
Liabilities$25,430
Net Assets$69,107
Open 2023 Filing

Operations Trend

Revenue Growth88th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $109,147Expenses 2011: $77,407Net Income 2011: $31,7402011Revenue 2012: $93,321Expenses 2012: $101,910Net Income 2012: -$8,5892012Revenue 2013: $91,948Expenses 2013: $86,902Net Income 2013: $5,0462013Revenue 2014: $97,879Expenses 2014: $120,136Net Income 2014: -$22,2572014Revenue 2015: $116,797Expenses 2015: $113,455Net Income 2015: $3,3422015Revenue 2018: $130,942Expenses 2018: $133,207Net Income 2018: -$2,2652018Revenue 2019: $149,146Expenses 2019: $117,038Net Income 2019: $32,1082019Revenue 2020: $162,254Expenses 2020: $153,421Net Income 2020: $8,8332020Revenue 2021: $156,668Expenses 2021: $202,224Net Income 2021: -$45,5562021Revenue 2022: $191,620Expenses 2022: $181,321Net Income 2022: $10,2992022Revenue 2023: $279,458Expenses 2023: $264,005Net Income 2023: $15,4532023

Highlighted filing

2023

Revenue$279,458
Expenses$264,005
Net Income$15,453
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$94,537
Liabilities
$25,430
Net assets
$69,107
Revenue
$279,458
Expenses
$264,005
Net income
$15,453
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.25$0.69$2.79$2.64$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.54$0.01$1.92$1.81$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.52$0.30$1.57$2.02$0.46
2020Detailed filing. Detailed filing data is available for this year.$1.44$0.79$0.66$1.62$1.53$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.73$0.57$1.49$1.17$0.32
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.38$0.49$1.31$1.33$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.33$0.61$1.17$1.13$0.03
2014Summary only. Only limited summary data is available for this year.$0.97$0.39$0.98$1.20$0.22
2013Summary only. Only limited summary data is available for this year.$1.11$0.31$0.92$0.87$0.05
2012Summary only. Only limited summary data is available for this year.$1.05$0.30$0.93$1.02$0.09
2011Summary only. Only limited summary data is available for this year.$1.13$0.29$1.09$0.77$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 14, 2024
Return Version
2023v5.1
Gross Receipts
$279,458
Mission and Program Overview

Mission

The Organization's purpose is to maintain, repair and replace the common area of a 339 unit residential development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$49,044$76,655▲ $27,611
Accounts Receivable$548$13,106▲ $12,558
Prepaid Expenses and Deferred Charges$4,816$4,776▼ $40
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$54,408$94,537▲ $40,129
Other Assets Total-$0-
Liabilities
Deferred Revenue$19,062$11,493▼ $7,569
Accounts Payable and Accrued Expenses$7,218$11,350▲ $4,132
Other Liabilities$27,435$2,587▼ $24,848
Total Liabilities$53,715$25,430▼ $28,285
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$693$69,107▲ $68,414
Total Net Assets Fund Balance$693$69,107▲ $68,414
Total Liabilities and Net Assets / Fund Balance$54,408$94,537▲ $40,129
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
Nancy HeliotesPresident
Brian WitbrachtVice President
Alisa SangerDirector
David NyeSecretary
Cristina EvansTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$276,619
Program Service Revenue
$2,813
Investment Income
$26
Other Revenue
$0
Change in Net Assets
$15,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,005
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
Fees for Services Management-$28,784-$28,784
Insurance-$6,554-$6,554
Other Expenses$61,466$4,687-$4,687
All Other Expenses$3,100$499-$3,599
Office Expenses-$3,360-$3,360
Total Functional Expenses$220,121$43,884$0$264,005
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
contra-replacement reserve$2,455
Other liabilities$132
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, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Circle Oaks Homes Association
EIN
94-1657456
Phone
4153214217
Address
345 California Street 600, San Francisco, CA 94104

Signing Officer

Name
Nancy Heliotes
Title
President
Signed
2024-07-14
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Levy Erlanger & Company LLP
Address
100 Montgomery St Ste 715, San Francisco, CA 94104
Preparer
William S Erlanger
Phone
4159819350
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“transfer from replacement fundq = $52961”

Raw XML Appendix336 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/TotalFunctionalExpensesGrp/TotalAmt0264005
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt025430
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt069107
IRS990/TotalProgramServiceExpensesAmt0220121
IRS990/TotalProgramServiceRevenueAmt02813
IRS990/TotalRevenueGrp/ExclusionAmt026
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02813
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0279458
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt054408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt094537
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0345 California Street 600
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094104
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Nancy Heliotes
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Circle Oaks Homes Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0co Hill & Company
ReturnHeader/Filer/BusinessNameControlTxt0CIRC
ReturnHeader/Filer/EIN0941657456
ReturnHeader/Filer/PhoneNum04153214217
ReturnHeader/Filer/USAddress/AddressLine1Txt0345 California Street 600
ReturnHeader/Filer/USAddress/CityNm0San Francisco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943305207
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Levy Erlanger & Company LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 Montgomery St Ste 715
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104
ReturnHeader/PreparerPersonGrp/PhoneNum04159819350
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William S Erlanger
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-07-14T08:12:21-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Nancy
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Heliotes
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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