Civic Intelligence

San Diego First Assembly Retirement Center

990 • Fiscal year 2020 • EIN 95-3409647

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 29, 2021

8404 Phyllis PlaceSan Diego, CA 92123

(858) 560-1870

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.06x

Higher debt load relative to assets than 59% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.11x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Net Margin

28th percentile

-3.1%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2020 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2020

Asset Growth

28th percentile

-2.3%

Faster asset growth than 28% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

0.6%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$984,130

Down $23,656 (-2.3%) from 2019

Net Assets

Down

$922,354

Down $17,538 (-1.9%) from 2019

Liabilities

Down

$61,776

Down $6,118 (-9.0%) from 2019

Revenue

Up

$571,106

Up $3,656 (+0.6%) from 2019

Expenses

Up

$588,644

Up $38,126 (+6.9%) from 2019

Net Income

Down

-$17,538

Down $34,470 (-204%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,123,305Liabilities 2011: $537,669Net Assets 2011: $585,6362011Assets 2012: $1,137,480Liabilities 2012: $475,353Net Assets 2012: $662,1272012Assets 2013: $1,139,087Liabilities 2013: $417,922Net Assets 2013: $721,1652013Assets 2014: $1,044,068Liabilities 2014: $350,861Net Assets 2014: $693,2072014Assets 2015: $1,061,297Liabilities 2015: $286,624Net Assets 2015: $774,6732015Assets 2016: $1,021,013Liabilities 2016: $217,203Net Assets 2016: $803,8102016Assets 2017: $987,557Liabilities 2017: $146,200Net Assets 2017: $841,3572017Assets 2018: $1,002,804Liabilities 2018: $79,844Net Assets 2018: $922,9602018Assets 2019: $1,007,786Liabilities 2019: $67,894Net Assets 2019: $939,8922019Assets 2020: $984,130Liabilities 2020: $61,776Net Assets 2020: $922,3542020Assets 2021: $1,019,691Liabilities 2021: $51,464Net Assets 2021: $968,2272021Assets 2022: $1,014,943Liabilities 2022: $42,204Net Assets 2022: $972,7392022Assets 2023: $341,066Liabilities 2023: $2,965Net Assets 2023: $338,1012023Assets 2024: $14,444Liabilities 2024: $2,793Net Assets 2024: $11,6512024

Highlighted filing

2020

Assets$984,130
Liabilities$61,776
Net Assets$922,354

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $462,922Expenses 2011: $452,602Net Income 2011: $10,3202011Revenue 2012: $486,063Expenses 2012: $409,572Net Income 2012: $76,4912012Revenue 2013: $489,171Expenses 2013: $430,133Net Income 2013: $59,0382013Revenue 2014: $494,453Expenses 2014: $522,411Net Income 2014: -$27,9582014Revenue 2015: $493,741Expenses 2015: $412,275Net Income 2015: $81,4662015Revenue 2016: $497,071Expenses 2016: $467,934Net Income 2016: $29,1372016Revenue 2017: $515,927Expenses 2017: $478,380Net Income 2017: $37,5472017Revenue 2018: $546,508Expenses 2018: $464,905Net Income 2018: $81,6032018Revenue 2019: $567,450Expenses 2019: $550,518Net Income 2019: $16,9322019Revenue 2020: $571,106Expenses 2020: $588,644Net Income 2020: -$17,5382020Revenue 2021: $581,787Expenses 2021: $535,914Net Income 2021: $45,8732021Revenue 2022: $635,003Expenses 2022: $630,491Net Income 2022: $4,5122022Revenue 2023: $8,091,509Expenses 2023: $8,726,147Net Income 2023: -$634,6382023Revenue 2024: $4,807Expenses 2024: $331,257Net Income 2024: -$326,4502024

Highlighted filing

2020

Revenue$571,106
Expenses$588,644
Net Income-$17,538
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 29, 2021
Return Version
2020v4.1
Gross Receipts
$571,106
Mission and Program Overview

Mission

Provide housing and related facilities and services for elderly families and persons, on a non-profit basis.

Provide housing & related facilities & services for elderly families and persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$770,938$732,147▼ $38,791
Cash and Non-Interest-Bearing Accounts$235,335$249,771▲ $14,436
Total Assets$1,007,786$984,130▼ $23,656
Other Assets Total$1,513$2,212▲ $699
Liabilities
Other Liabilities$33,460$33,525▲ $65
Accounts Payable and Accrued Expenses$34,434$28,251▼ $6,183
Total Liabilities$67,894$61,776▼ $6,118
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$939,892$922,354▼ $17,538
Total Net Assets Fund Balance$939,892$922,354▼ $17,538
Total Liabilities and Net Assets / Fund Balance$1,007,786$984,130▼ $23,656

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$213,836$1,525,443$1,739,279
Other Land Buildings$254,961$279,295$534,256
Land$263,350-$263,350
Compensation and Service Providers

Board Members and Trustees

NameTitle
Troy SingleterryChairman
Audrey ColemanBoard Member
Bob Noe JrBoard Member
Chris ShawBoard Member
Denise LassanskeBoard Member
Josiah ShibleyBoard Member
Robert ClarkBoard Member
Robyn LitwinBoard Member
Tony YoungBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$567,953
Investment Income
$0
Other Revenue
$3,153
Change in Net Assets
$-17,538

Audited Revenue Reconciliation

Revenue per Audited Statements
$571,106
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$571,106
Total Revenue per Form 990
$571,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$411,081
Salaries, Compensation, and Employee Benefits$177,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,560$62,808-$151,368
Depreciation Depletion$116,803--$116,803
Insurance$35,845--$35,845
Other Employee Benefits$12,977--$12,977
All Other Expenses$12,727--$12,727
Other Expenses$12,060$60,000-$12,060
Payroll Taxes$10,818--$10,818
Fees for Services Other$2,978--$2,978
Pension Plan Contributions$2,400--$2,400
Total Functional Expenses$465,836$122,808$0$588,644

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$588,644
Total Expenses per Audited Statements$588,644
Total Expenses per Form 990$588,644
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$33,525
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

No other committees governing board of directors.

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

It is reviewed by chairman.

Form 990, Part VI, Section C, Line 19

Annual report published and released at annual business meeting. All other documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
San Diego First Assembly Retirement
EIN
95-3409647
Phone
8585601870
Address
8404 PHYLLIS PLACE, SAN DIEGO, CA 92123

Signing Officer

Name
Troy Singleterry
Title
Chairman
Phone
8585601870
Signed
2021-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Troy Singleterry
Formed
1978
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
35

Preparer

Firm
Considine & Considine
Address
8989 RIO SAN DIEGO DRIVE SUITE 250, SAN DIEGO, CA 92108
Preparer
Richard Hotz
Phone
6192311977
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The center follows accounting standards which clarify the accounting for uncertainty in income taxes recognized in the financial statements and prescribes a recognition threshold and measurement attribute for the financial statements and recognition and measurement of a tax position taken or expected to be taken in a tax return. As of december 31, 2020, the center has not accrued interest or penalties related to uncertain tax positions. The center files tax returns in the u.s. Federal jurisdiction and the state of california.

Raw XML AppendixShowing 400 of 405 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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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04068
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03178
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02480
IRS990ScheduleA/OtherIncome509Grp/TotalAmt016569
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99380
IRS990ScheduleA/PublicSupportPY509Pct00.99360
IRS990ScheduleA/PublicSupportTotal509Amt02680719
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0567953
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0563760
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0542440
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0512043
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0494523
IRS990ScheduleA/Total509Grp/TotalAmt02680719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0571106
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0567450
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0546508
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0515387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0497071
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02697522
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0213836
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01525443
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01739279
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0588644
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0263350
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0263350
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0254961
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0279295
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0534256
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0571106
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER FOLLOWS ACCOUNTING STANDARDS WHICH CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS AND RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS OF DECEMBER 31, 2020, THE CENTER HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE CENTER FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0732147
IRS990ScheduleD/TotalExpensesPerForm990Amt0588644
IRS990ScheduleD/TotalLiabilityAmt033525
IRS990ScheduleD/TotalRevenuePerForm990Amt0571106
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0571106
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0588644
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO OTHER COMMITTEES GOVERNING BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IT IS REVIEWED BY CHAIRMAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REPORT PUBLISHED AND RELEASED AT ANNUAL BUSINESS MEETING. ALL OTHER DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01007786
IRS990/TotalAssetsEOYAmt0984130
IRS990/TotalAssetsGrp/BOYAmt01007786
IRS990/TotalAssetsGrp/EOYAmt0984130
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122808
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0465836
IRS990/TotalFunctionalExpensesGrp/TotalAmt0588644
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067894
IRS990/TotalLiabilitiesEOYAmt061776
IRS990/TotalLiabilitiesGrp/BOYAmt067894
IRS990/TotalLiabilitiesGrp/EOYAmt061776
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0939892
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0922354
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0465836
IRS990/TotalProgramServiceRevenueAmt0567953
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0571106
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0571106
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01007786
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0984130
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08404 PHYLLIS PLACE
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092123
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TROY SINGLETERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08585601870
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN DIEGO FIRST ASSEMBLY RETIREMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER DBA CITY VIEW COMMUNITY
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0953409647
ReturnHeader/Filer/PhoneNum08585601870
ReturnHeader/Filer/USAddress/AddressLine1Txt08404 PHYLLIS PLACE
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092123
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952694444
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONSIDINE & CONSIDINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08989 RIO SAN DIEGO DRIVE SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092108
ReturnHeader/PreparerPersonGrp/PhoneNum06192311977
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD HOTZ
ReturnHeader/ReturnTs02021-08-09T09:55:59-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.00$0.33$0.33
2023Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$8.09$8.73$0.63
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.04$0.97$0.64$0.63$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.97$0.58$0.54$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.06$0.92$0.57$0.59$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.07$0.94$0.57$0.55$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.00$0.08$0.92$0.55$0.46$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.15$0.84$0.52$0.48$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.22$0.80$0.50$0.47$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.29$0.77$0.49$0.41$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.35$0.69$0.49$0.52$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.14$0.42$0.72$0.49$0.43$0.06
2012Summary only. Only limited summary data is available for this year.$1.14$0.48$0.66$0.49$0.41$0.08
2011Summary only. Only limited summary data is available for this year.$1.12$0.54$0.59$0.46$0.45$0.01