Civic Intelligence

Torrey Pines Association

EIN 95-2541114 • 501(c)3 • Del Mar, CA

Profile

The Torrey Pines Association was founded in 1950 to encourage public interest in, and support for, the preservation of the rare Torrey Pine trees and their scenic refuge. This is accomplished by raising funds for special projects and by publishing informative materials.

PO Box 3003Del Mar, CA 92014

www.torreypines.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

8th percentile

-39%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

40th percentile

0.6%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-63%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,836,658

Up $116,749 (+6.8%) from 2023

Liabilities

Up

$37,710

Up $13,422 (+55%) from 2023

Net Assets

Up

$1,798,948

Up $103,327 (+6.1%) from 2023

Revenue

Up

$257,861

Up $94,593 (+58%) from 2023

Expenses

Down

$210,362

Down $16,411 (-7.2%) from 2023

Net Income

Up

$47,499

Up $111,004 (+175%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $416,229Liabilities 2010: $0Net Assets 2010: $416,2292010Assets 2011: $910,320Liabilities 2011: $0Net Assets 2011: $910,3202011Assets 2012: $1,048,438Liabilities 2012: $1,715Net Assets 2012: $1,046,7232012Assets 2013: $1,130,160Liabilities 2013: $84Net Assets 2013: $1,130,0762013Assets 2014: $1,111,171Liabilities 2014: $664Net Assets 2014: $1,110,5072014Assets 2015: $1,132,541Liabilities 2015: $10,508Net Assets 2015: $1,122,0332015Assets 2016: $1,112,337Liabilities 2016: $12,745Net Assets 2016: $1,099,5922016Assets 2017: $1,180,743Liabilities 2017: $8,397Net Assets 2017: $1,172,3462017Assets 2018: $1,071,921Liabilities 2018: $5,156Net Assets 2018: $1,066,7652018Assets 2019: $1,202,846Liabilities 2019: $4,217Net Assets 2019: $1,198,6292019Assets 2020: $1,380,091Liabilities 2020: $4,447Net Assets 2020: $1,375,6442020Assets 2021: $1,545,126Liabilities 2021: $7,834Net Assets 2021: $1,537,2922021Assets 2022: $1,710,297Liabilities 2022: $7,142Net Assets 2022: $1,703,1552022Assets 2023: $1,719,909Liabilities 2023: $24,288Net Assets 2023: $1,695,6212023Assets 2024: $1,836,658Liabilities 2024: $37,710Net Assets 2024: $1,798,9482024

Highlighted filing

2024

Assets$1,836,658
Liabilities$37,710
Net Assets$1,798,948

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $111,8822010Revenue 2011: $174,762Expenses 2011: $67,973Net Income 2011: $106,7892011Revenue 2012: $265,748Expenses 2012: $152,296Net Income 2012: $113,4522012Revenue 2013: $157,458Expenses 2013: $74,105Net Income 2013: $83,3532013Revenue 2014: $103,891Expenses 2014: $123,460Net Income 2014: -$19,5692014Revenue 2015: $124,550Expenses 2015: $137,924Net Income 2015: -$13,3742015Revenue 2016: $141,587Expenses 2016: $179,708Net Income 2016: -$38,1212016Revenue 2017: $119,352Expenses 2017: $103,909Net Income 2017: $15,4432017Revenue 2018: $131,853Expenses 2018: $170,786Net Income 2018: -$38,9332018Revenue 2019: $146,588Expenses 2019: $85,828Net Income 2019: $60,7602019Revenue 2020: $196,469Expenses 2020: $80,551Net Income 2020: $115,9182020Revenue 2021: $154,810Expenses 2021: $102,711Net Income 2021: $52,0992021Revenue 2022: $444,387Expenses 2022: $159,963Net Income 2022: $284,4242022Revenue 2023: $163,268Expenses 2023: $226,773Net Income 2023: -$63,5052023Revenue 2024: $257,861Expenses 2024: $210,362Net Income 2024: $47,4992024

Highlighted filing

2024

Revenue$257,861
Expenses$210,362
Net Income$47,499

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.84$0.04$1.80$0.26$0.21$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.72$0.02$1.70$0.16$0.23$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.01$1.70$0.44$0.16$0.28
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.54$0.15$0.10$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.20$0.08$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.15$0.09$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.07$0.13$0.17$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.17$0.12$0.10$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.14$0.18$0.04
2015Summary only. Only limited summary data is available for this year.$1.13$0.01$1.12$0.12$0.14$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.10$0.12$0.02
2013Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$0.16$0.07$0.08
2012Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$0.27$0.15$0.11
2011Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.17$0.07$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$269,197
Mission and Program Overview

Mission

The Torrey Pines Association was founded in 1950 to encourage public interest in, and support for, the preservation of the rare Torrey Pine trees and their scenic refuge. This is accomplished by raising funds for special projects and by publishing informative materials.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,695,621$1,798,948▲ $103,327
Savings and Temporary Cash Investments$925,269$967,336▲ $42,067
Prepaid Expenses and Deferred Charges$2,238$3,378▲ $1,140
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$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$1,719,909$1,836,658▲ $116,749
Other Assets Total$792,402$865,944▲ $73,542
Liabilities
Accounts Payable and Accrued Expenses$24,288$37,710▲ $13,422
Total Liabilities$24,288$37,710▲ $13,422
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,695,621$1,798,948▲ $103,327
Total Liabilities and Net Assets / Fund Balance$1,719,909$1,836,658▲ $116,749

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$865,944--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barbara McCardleMember. Chair
Rick GulleyPresident
Nigella HillgarthVice President
Andy FieldBoard Member
Blake Lown BeersBoard Member
Bob WohlBoard Member
Dave Van CleveBoard Member
Diane AilorBoard Member
Ed VodrazkaBoard Member
Gabriele WienhausenBoard Member
Roger ShowleyBoard Member
Joann SelleckSecretary
Doug DawsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$178,737
Program Service Revenue
$0
Investment Income
$75,361
Other Revenue
$3,763
All Other Contributions
$120,570
Change in Net Assets
$47,499
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,075
Grants and Similar Amounts Paid$66,287
Total Fundraising Expense$5,046
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$66,287--$66,287
All Other Expenses$7,250$12,614-$19,864
Fees for Services Accounting-$14,013-$14,013
Fees for Services Legal-$11,711-$11,711
Other Expenses$6,640$7,726$5,046$5,046
Office Expenses-$3,016-$3,016
Travel$2,184--$2,184
Insurance$731$1,424-$2,155
Total Functional Expenses$154,812$50,504$5,046$210,362
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Torrey Pines State ReserveSan Diego, CA--$66,287
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,555
Fundraising Direct Expenses$6,721
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 7A

The members of the Board of Counselors are elected at the General Meeting of themembership to three year terms.

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

All Board Members are association Members and the Board can appoint replacement Board Members to replace one who has left the Board during the year. The appointment must be confirmed in the next regular Board election.The Board votes on funding requests after submission by state parks or other organizations. Executive Committee can also approve expenditures up to $1500 w/o board approval, including emergency funding requests. Board votes on funding requests after submission by state parks or other organizations. Executive Committee can also approve expenditures up to $1500 w/o board approval, including emergency funding requests.

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

The Treasurer will provide a copy of the Form 990 to each Board Member at themeeting closest to the filing of the returns. At that meeting the Treasurer willreview the returns with the Board and explain issues raised by the Board pursuant tothat review. The Form 990 is also made available on the entity website to the general public.

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

The Conflict of Interest Policy requires each Board member to disclose annually any situations and or transactions that may constitute a conflict. These disclosures are reviewed by the Executive Committee or other unrelated Board members. Each Board member is also required to disclose any potential conflict that arises between the annual disclosures. If a Board member proposes a transaction or relationship that presents a conflict, the interested Board member is barred from participation in the discussion and approval of the transaction or relationship.

Form 990, Part VI, Section C, Line 19

When a member of the public inquires the Treasurer will contact the person andeither will provide a copy or allow the person to review the documents at a time andplace to be determined.

Filing and Contact Details

Filer

Filer Name
Torrey Pines Association
EIN
95-2541114
Phone
8585238721
Address
PO Box 3003, Del Mar, CA 92014

Signing Officer

Name
Rick Gulley
Title
President
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Gulley
Voting Board Members
13
Independent Board Members
0
Employees
0

Preparer

Firm
Blitz Lee & Company
Address
3838 Camino Del Rio N Ste 360, San Diego, CA 92108
Preparer
Alan M Blitz
Phone
6192835534
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Increase in Restricted Net Assets = $13954

Statement Note 1

Government GrantsCounty of San DiegoCommunity Enhancement Grant 1600 Pacific Highway, Suite 152San Diego, CA 92101$10,000.00 County of San DiegoStimulus Grant1600 Pacific Highway, Room 402San Diego, CA 92101$30,000.00

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

To preserve and maintain the Torrey Pines State Natural Reserve, and to educate the general public about the Torrey Pines State Natural Reserve.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0To preserve and maintain the Torrey Pines State Natural Reserve, and to educate the general public about the Torrey Pines State Natural Reserve.
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt012600 N Torrey Pines Rd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Diego

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