Civic Intelligence

San Dieguito Art Guild

EIN 95-3169585 • 501(c)3 • Encinitas, CA

Profile

The san dieguito art guild is an organization dedicated to furthering artistic understanding and fostering artistic growth of members and the community at large by promoting interest, education, knowledge and skills in the visual arts.

Refreshing map…

937 S Coast Highway 101 Ste 103CEncinitas, CA 92024

www.offtrackgallery.com

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$200,991

Up $41,916 (+26%) from 2024

Liabilities

Up

$6,325

Up $836 (+15%) from 2024

Net Assets

Up

$194,666

Up $41,080 (+27%) from 2024

Revenue

Up

$270,741

Up $57,196 (+27%) from 2024

Expenses

Up

$222,777

Up $2,710 (+1.2%) from 2024

Net Income

Up

$47,964

Up $54,486 (+835%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $76,559Liabilities 2011: $2,254Net Assets 2011: $74,3052011Assets 2012: $96,633Liabilities 2012: $2,996Net Assets 2012: $93,6372012Assets 2013: $121,464Liabilities 2013: $4,279Net Assets 2013: $117,1852013Assets 2014: $134,892Liabilities 2014: $15,944Net Assets 2014: $118,9482014Assets 2015: $140,662Liabilities 2015: $14,784Net Assets 2015: $125,8782015Assets 2016: $135,688Liabilities 2016: $10,446Net Assets 2016: $125,2422016Assets 2017: $139,087Liabilities 2017: $7,942Net Assets 2017: $131,1452017Assets 2018: $157,163Liabilities 2018: $9,689Net Assets 2018: $147,4742018Assets 2019: $159,214Liabilities 2019: $18,505Net Assets 2019: $140,7092019Assets 2020: $179,066Liabilities 2020: $53,130Net Assets 2020: $125,9362020Assets 2021: $155,897Liabilities 2021: $20,637Net Assets 2021: $135,2602021Assets 2022: $182,618Liabilities 2022: $17,131Net Assets 2022: $165,4872022Assets 2023: $177,129Liabilities 2023: $6,007Net Assets 2023: $171,1222023Assets 2024: $159,075Liabilities 2024: $5,489Net Assets 2024: $153,5862024Assets 2025: $200,991Liabilities 2025: $6,325Net Assets 2025: $194,6662025

Highlighted filing

2025

Assets$200,991
Liabilities$6,325
Net Assets$194,666

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $189,093Expenses 2011: $181,065Net Income 2011: $8,0282011Expenses 2012: $192,5182012Expenses 2013: $181,6382013Revenue 2014: $198,817Expenses 2014: $197,054Net Income 2014: $1,7632014Revenue 2015: $212,095Expenses 2015: $205,165Net Income 2015: $6,9302015Revenue 2016: $211,885Expenses 2016: $212,521Net Income 2016: -$6362016Revenue 2017: $206,510Expenses 2017: $200,607Net Income 2017: $5,9032017Revenue 2018: $211,269Expenses 2018: $194,940Net Income 2018: $16,3292018Revenue 2019: $199,912Expenses 2019: $206,677Net Income 2019: -$6,7652019Revenue 2020: $136,176Expenses 2020: $150,949Net Income 2020: -$14,7732020Revenue 2021: $196,885Expenses 2021: $187,561Net Income 2021: $9,3242021Revenue 2022: $240,138Expenses 2022: $209,660Net Income 2022: $30,4782022Revenue 2023: $212,075Expenses 2023: $207,153Net Income 2023: $4,9222023Revenue 2024: $213,545Expenses 2024: $220,067Net Income 2024: -$6,5222024Revenue 2025: $270,741Expenses 2025: $222,777Net Income 2025: $47,9642025

Highlighted filing

2025

Revenue$270,741
Expenses$222,777
Net Income$47,964

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.06$1.95$2.71$2.23$0.48
2024Summary only. Only limited summary data is available for this year.$1.59$0.05$1.54$2.14$2.20$0.07
2023Summary only. Only limited summary data is available for this year.$1.77$0.06$1.71$2.12$2.07$0.05
2022Summary only. Only limited summary data is available for this year.$1.83$0.17$1.65$2.40$2.10$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.21$1.35$1.97$1.88$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.53$1.26$1.36$1.51$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.19$1.41$2.00$2.07$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.10$1.47$2.11$1.95$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.08$1.31$2.07$2.01$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.10$1.25$2.12$2.13$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.15$1.26$2.12$2.05$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.16$1.19$1.99$1.97$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.04$1.17$1.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.03$0.94$1.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.02$0.74$1.89$1.81$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$270,741
Mission and Program Overview

Mission

The san dieguito art guild is an organization dedicated to furthering artistic understanding and fostering artistic growth of members and the community at large by promoting interest, education, knowledge and skills in the visual arts.

Further artistic understanding and foster artistic growth of members and the community at large

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$112,947$125,000▲ $12,053
Cash and Non-Interest-Bearing Accounts$37,642$67,266▲ $29,624
Prepaid Expenses and Deferred Charges$7,357$7,351▼ $6
Land, Buildings, and Equipment, Net$1,129$1,129→ $0
Accounts Receivable-$245-
Total Assets$159,075$200,991▲ $41,916
Liabilities
Other Liabilities$5,489$6,325▲ $836
Total Liabilities$5,489$6,325▲ $836
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$153,586$194,666▲ $41,080
Total Net Assets Fund Balance$153,586$194,666▲ $41,080
Total Liabilities and Net Assets / Fund Balance$159,075$200,991▲ $41,916

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$-11,045$11,045-
Equipment$4,372--
Leasehold Improvements$7,802--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karen FidelPresident
Deborah HenryDirector
Denise OdionDirector
Dolores RennerDirector
Grace SwansonDirector
Han ChristDirector
Lin HolzingerDirector
Marcyene EversDirector
Patricia EldonDirector
Susan De WulfDirector
Whitney MooreDirector
Ann NebolonSecretary
Jill BallardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,990
Program Service Revenue
$247,556
Investment Income
$4,195
Other Revenue
$0
All Other Contributions
$1,140
Change in Net Assets
$47,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,777
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 Other$87,367--$87,367
Occupancy$73,236--$73,236
Office Expenses$6,487$8,125-$14,612
Fees for Services Accounting-$9,586-$9,586
Advertising$4,302--$4,302
Insurance-$3,835-$3,835
Other Expenses$177$5,190-$177
Total Functional Expenses$196,041$26,736$0$222,777
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposit Wallfloor$3,311
Sales Tax Liability$1,617
Gift Certificates$1,267
Due to Artistssmall Sales-
Prepaid Monthly Show$-6
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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
No
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

The treasurer will have online banking authority including signing bank drafts through the term of the treasurer.

Members or stockholder classes and rights Part VI line 6

Membership in the san dieguito art guild shall be classified as adult, adult household, honorary, lifetime and patron.

Member election for additional members Part VI line 7A

Any classes of members have the right to elect members of the governing body.

Governing body meeting documentation Part VI line 8A

San dieguito art guild has monthly meetings that are contemporaneously documented.

Committee meeting documentation Part VI line 8B

San dieguito art guild holds monthly committee meetings that are contemporaneously documented.

Form 990 governing body review Part VI line 11

The form 990 is reviewed by the treasurer.

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy is distributed to the board members annually.in connection with an actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.

Other officer or key employee compensation Part VI line 15B

Officers and directors are not compensated for their services. Any compensation reported is from art sold in the gallery on consignment and is reported on form 1099.

Governing documents etc available to public Part VI line 19

San dieguito art guild governing documents, conflict of interest policies, financial statements and tax returns are available to the public uplon request.

Filing and Contact Details

Filer

Filer Name
San Dieguito Art Guild
EIN
95-3169585
In Care Of
% JILL BALLARD
Phone
8059692747
Address
937 S COAST HIGHWAY 101 STE 103C, ENCINITAS, CA 92024
Doing Business As
Off Track Gallery

Signing Officer

Name
Jill Ballard
Title
Treasurer
Phone
8059692747
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Mother Lode Bookkeeping Inc
Address
207 WEST D STREET, ENCINITAS, CA 92024
Preparer
Kelly Khouri Ea
Phone
7604369044
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Missed accumulated prior years depreciation 5016

List of other fees for services expenses Part IX line 11G

ARTIST PAYMENTS: $87,367

Raw XML AppendixShowing 400 of 468 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/Desc2ART SHOWS AND EXHIBITS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt160368
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt271026
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0210361
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0152498
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0691666
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt031897
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt099348
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0131245
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0193
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0219
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2REFUNDABLE DEPOSIT WALLFLOOR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4DUE TO ARTISTSSMALL SALES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER WILL HAVE ONLINE BANKING AUTHORITY INCLUDING SIGNING BANK DRAFTS THROUGH THE TERM OF THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IN THE SAN DIEGUITO ART GUILD SHALL BE CLASSIFIED AS ADULT, ADULT HOUSEHOLD, HONORARY, LIFETIME AND PATRON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CLASSES OF MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAN DIEGUITO ART GUILD HAS MONTHLY MEETINGS THAT ARE CONTEMPORANEOUSLY DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SAN DIEGUITO ART GUILD HOLDS MONTHLY COMMITTEE MEETINGS THAT ARE CONTEMPORANEOUSLY DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS REVIEWED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE BOARD MEMBERS ANNUALLY.IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICERS AND DIRECTORS ARE NOT COMPENSATED FOR THEIR SERVICES. ANY COMPENSATION REPORTED IS FROM ART SOLD IN THE GALLERY ON CONSIGNMENT AND IS REPORTED ON FORM 1099.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SAN DIEGUITO ART GUILD GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPLON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISSED ACCUMULATED PRIOR YEARS DEPRECIATION 5016
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ARTIST PAYMENTS: $87,367
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10List of other fees for services expenses Part IX line 11g
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