Civic Intelligence

Villa Portofino Homeowners Association

EIN 95-2836271 • 501(c)7 • San Diego, CA

Profile

Management and maintenance of planned unit development consisting of 721 residential units.

10690 Escobar DriveSan Diego, CA 92124
Siviq Scores

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

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.11x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

48th percentile

5.1%

Higher net margin than 48% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

71st percentile

7.5%

Faster asset growth than 71% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-1.3%

Faster revenue growth than 27% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$1,955,612

Up $135,995 (+7.5%) from 2024

Liabilities

Up

$159,885

Up $57,720 (+56%) from 2024

Net Assets

Up

$1,795,727

Up $78,275 (+4.6%) from 2024

Operations
Liabilities / Revenue40th percentileNet Margin48th percentile

Revenue

Down

$1,521,381

Down $20,588 (-1.3%) from 2024

Expenses

Up

$1,443,106

Up $205,871 (+17%) from 2024

Net Income

Down

$78,275

Down $226,459 (-74%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,098,937Liabilities 2012: $72,161Net Assets 2012: $1,026,7762012Assets 2013: $1,038,831Liabilities 2013: $81,551Net Assets 2013: $957,2802013Assets 2014: $1,090,824Liabilities 2014: $88,279Net Assets 2014: $1,002,5452014Assets 2015: $1,023,499Liabilities 2015: $164,387Net Assets 2015: $859,1122015Assets 2016: $1,041,543Liabilities 2016: $118,379Net Assets 2016: $923,1642016Assets 2017: $1,292,763Liabilities 2017: $591,079Net Assets 2017: $701,6842017Assets 2018: $1,058,663Liabilities 2018: $525,022Net Assets 2018: $533,6412018Assets 2019: $1,230,832Liabilities 2019: $429,060Net Assets 2019: $801,7722019Assets 2020: $1,435,806Liabilities 2020: $349,401Net Assets 2020: $1,086,4052020Assets 2021: $1,273,425Liabilities 2021: $265,252Net Assets 2021: $1,008,1732021Assets 2022: $1,188,392Liabilities 2022: $63,689Net Assets 2022: $1,124,7032022Assets 2023: $1,500,980Liabilities 2023: $88,262Net Assets 2023: $1,412,7182023Assets 2024: $1,819,617Liabilities 2024: $102,165Net Assets 2024: $1,717,4522024Assets 2025: $1,955,612Liabilities 2025: $159,885Net Assets 2025: $1,795,7272025

Highlighted filing

2025

Assets$1,955,612
Liabilities$159,885
Net Assets$1,795,727
Open 2025 Filing

Operations Trend

Revenue Growth27th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $1,034,122Expenses 2012: $1,146,567Net Income 2012: -$112,4452012Revenue 2013: $1,038,943Expenses 2013: $1,108,439Net Income 2013: -$69,4962013Revenue 2014: $1,070,278Expenses 2014: $1,025,013Net Income 2014: $45,2652014Revenue 2015: $1,310,473Expenses 2015: $1,453,906Net Income 2015: -$143,4332015Revenue 2016: $1,274,770Expenses 2016: $1,210,718Net Income 2016: $64,0522016Revenue 2017: $1,620,639Expenses 2017: $1,842,119Net Income 2017: -$221,4802017Revenue 2018: $1,326,244Expenses 2018: $1,494,287Net Income 2018: -$168,0432018Revenue 2019: $1,397,919Expenses 2019: $1,129,788Net Income 2019: $268,1312019Revenue 2020: $1,422,443Expenses 2020: $1,137,810Net Income 2020: $284,6332020Revenue 2021: $1,409,098Expenses 2021: $1,487,330Net Income 2021: -$78,2322021Revenue 2022: $1,411,032Expenses 2022: $1,294,502Net Income 2022: $116,5302022Revenue 2023: $1,510,758Expenses 2023: $1,222,743Net Income 2023: $288,0152023Revenue 2024: $1,541,969Expenses 2024: $1,237,235Net Income 2024: $304,7342024Revenue 2025: $1,521,381Expenses 2025: $1,443,106Net Income 2025: $78,2752025

Highlighted filing

2025

Revenue$1,521,381
Expenses$1,443,106
Net Income$78,275
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,955,612
Liabilities
$159,885
Net assets
$1,795,727
Revenue
$1,521,381
Expenses
$1,443,106
Net income
$78,275
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.96$0.16$1.80$1.52$1.44$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.10$1.72$1.54$1.24$0.30
2023Detailed filing. Detailed filing data is available for this year.$1.50$0.09$1.41$1.51$1.22$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.06$1.12$1.41$1.29$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.27$1.01$1.41$1.49$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.44$0.35$1.09$1.42$1.14$0.28
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.43$0.80$1.40$1.13$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.06$0.53$0.53$1.33$1.49$0.17
2017Summary only. Only limited summary data is available for this year.$1.29$0.59$0.70$1.62$1.84$0.22
2016Summary only. Only limited summary data is available for this year.$1.04$0.12$0.92$1.27$1.21$0.06
2015Summary only. Only limited summary data is available for this year.$1.02$0.16$0.86$1.31$1.45$0.14
2014Summary only. Only limited summary data is available for this year.$1.09$0.09$1.00$1.07$1.03$0.05
2013Summary only. Only limited summary data is available for this year.$1.04$0.08$0.96$1.04$1.11$0.07
2012Summary only. Only limited summary data is available for this year.$1.10$0.07$1.03$1.03$1.15$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,521,381
Mission and Program Overview

Mission

Management and maintenance of planned unit development consisting of 721 residential units.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,717,452$1,795,727▲ $78,275
Savings and Temporary Cash Investments$757,327$1,506,119▲ $748,792
Cash and Non-Interest-Bearing Accounts$1,021,171$408,010▼ $613,161
Prepaid Expenses and Deferred Charges$13,873$25,062▲ $11,189
Accounts Receivable$27,246$16,421▼ $10,825
Total Assets$1,819,617$1,955,612▲ $135,995
Liabilities
Accounts Payable and Accrued Expenses$32,948$84,410▲ $51,462
Deferred Revenue$69,217$75,475▲ $6,258
Total Liabilities$102,165$159,885▲ $57,720
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,717,452$1,795,727▲ $78,275
Total Liabilities and Net Assets / Fund Balance$1,819,617$1,955,612▲ $135,995
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Sean BroadhurstPresident
Kathy CasstelloVice-President
Amy BerkowitzDirector
Brad LawhornDirector
Justin NielsenDirector
Robert TaylorDirector
Ryan GardlandDirector
Rachel CrandallSecretary
Jason SteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,475,972
Investment Income
$45,409
Other Revenue
$0
Change in Net Assets
$78,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,322,163
Salaries, Compensation, and Employee Benefits$120,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$551,530--$551,530
Other Salaries and Wages$109,013--$109,013
Office Expenses$39,968--$39,968
Fees for Services Accounting$35,070--$35,070
Insurance$14,484--$14,484
Fees for Services Legal$13,771--$13,771
Payroll Taxes$11,930--$11,930
Total Functional Expenses$1,443,106$0$0$1,443,106
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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
Yes

Governance Explanations

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

“The Board of Directors reviews the Form 990 prior to submission to the IRS.”

Form 990, Part VI, Section C, Line 19

“Our governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Villa Portofino Homeowners Association
EIN
95-2836271
Phone
8585716722
Address
10690 ESCOBAR DRIVE, SAN DIEGO, CA 92124

Signing Officer

Name
Kimberly Swanberg
Title
Manager
Phone
8585716722
Signed
2025-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Swanberg
Formed
1971
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
8

Preparer

Firm
Sonnenberg & Company CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
Raw XML Appendix348 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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15132
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01470840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15132
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt059532
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01123474
IRS990/PYProgramServiceRevenueAmt01482437
IRS990/PYRevenuesLessExpensesAmt0304734
IRS990/PYSalariesCompEmpBnftPaidAmt0113761
IRS990/PYTotalExpensesAmt01237235
IRS990/PYTotalRevenueAmt01541969
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt078275
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt014745972
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01717452
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01795727
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0757327
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01506119
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors reviews the Form 990 prior to submission to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Our governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01819617
IRS990/TotalAssetsEOYAmt01955612
IRS990/TotalAssetsGrp/BOYAmt01819617
IRS990/TotalAssetsGrp/EOYAmt01955612
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01443106
IRS990/TotalFunctionalExpensesGrp/TotalAmt01443106
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0102165
IRS990/TotalLiabilitiesEOYAmt0159885
IRS990/TotalLiabilitiesGrp/BOYAmt0102165
IRS990/TotalLiabilitiesGrp/EOYAmt0159885
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01717452
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01795727
IRS990/TotalProgramServiceExpensesAmt01443106
IRS990/TotalProgramServiceRevenueAmt01475972
IRS990/TotalRevenueGrp/ExclusionAmt045409
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01475972
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01521381
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01819617
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01955612
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010690 Escobar Drive
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092124
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kimberly Swanberg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum08585716722
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VILLA PORTOFINO HOMEOWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VILL
ReturnHeader/Filer/EIN0952836271
ReturnHeader/Filer/PhoneNum08585716722
ReturnHeader/Filer/USAddress/AddressLine1Txt010690 ESCOBAR DRIVE
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092124
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953749711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sonnenberg & Company CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05190 Governor Dr 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092122
ReturnHeader/PreparerPersonGrp/PhoneNum08584575252
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Leonard C Sonnenberg
ReturnHeader/ReturnTs02025-11-03T08:41:28-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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