Civic Intelligence

Villa Saint Andrews Community Association

990 • Fiscal year 2014 • EIN 95-4583273

Oct 01, 2013 to Sep 30, 2014 • Filed on Jan 19, 2015

3460 S Broadway90007

(323) 231-1104

Siviq Scores

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

Liabilities / Assets

97th percentile

1.66x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

98th percentile

10.08x

Higher debt load relative to revenue than 98% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

14th percentile

-18%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

25th percentile

-4.8%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

-0.7%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$885,705

Down $44,590 (-4.8%) from 2013

Net Assets

Down

-$581,737

Down $26,902 (-4.8%) from 2013

Liabilities

Down

$1,467,442

Down $17,688 (-1.2%) from 2013

Revenue

Down

$145,539

Down $973 (-0.7%) from 2013

Expenses

Down

$172,441

Down $6,531 (-3.6%) from 2013

Net Income

Up

-$26,902

Up $5,558 (+17%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2011: $1,040,902Liabilities 2011: $1,509,116Net Assets 2011: -$468,2142011Assets 2012: $968,519Liabilities 2012: $1,490,894Net Assets 2012: -$522,3752012Assets 2013: $930,295Liabilities 2013: $1,485,130Net Assets 2013: -$554,8352013Assets 2014: $885,705Liabilities 2014: $1,467,442Net Assets 2014: -$581,7372014Assets 2015: $849,356Liabilities 2015: $1,471,340Net Assets 2015: -$621,9842015Assets 2016: $841,844Liabilities 2016: $1,475,183Net Assets 2016: -$633,3392016Assets 2017: $795,528Liabilities 2017: $1,473,521Net Assets 2017: -$677,9932017Assets 2018: $746,658Liabilities 2018: $1,486,969Net Assets 2018: -$740,3112018Assets 2019: $703,780Liabilities 2019: $1,482,988Net Assets 2019: -$779,2082019Assets 2020: $662,586Liabilities 2020: $1,496,814Net Assets 2020: -$834,2282020Assets 2021: $635,972Liabilities 2021: $1,505,394Net Assets 2021: -$869,4222021Assets 2022: $612,324Liabilities 2022: $1,548,927Net Assets 2022: -$936,6032022Assets 2023: $559,966Liabilities 2023: $1,563,323Net Assets 2023: -$1,003,3572023Assets 2024: $447,702Liabilities 2024: $1,523,185Net Assets 2024: -$1,075,4832024Assets 2025: $434,588Liabilities 2025: $1,537,527Net Assets 2025: -$1,102,9392025

Highlighted filing

2014

Assets$885,705
Liabilities$1,467,442
Net Assets-$581,737

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $146,420Expenses 2011: $180,186Net Income 2011: -$33,7662011Revenue 2012: $145,011Expenses 2012: $199,172Net Income 2012: -$54,1612012Revenue 2013: $146,512Expenses 2013: $178,972Net Income 2013: -$32,4602013Revenue 2014: $145,539Expenses 2014: $172,441Net Income 2014: -$26,9022014Revenue 2015: $135,288Expenses 2015: $175,535Net Income 2015: -$40,2472015Revenue 2016: $134,501Expenses 2016: $145,856Net Income 2016: -$11,3552016Revenue 2017: $134,576Expenses 2017: $179,230Net Income 2017: -$44,6542017Revenue 2018: $134,585Expenses 2018: $196,903Net Income 2018: -$62,3182018Revenue 2019: $134,922Expenses 2019: $173,819Net Income 2019: -$38,8972019Revenue 2020: $137,403Expenses 2020: $192,423Net Income 2020: -$55,0202020Revenue 2021: $138,377Expenses 2021: $173,571Net Income 2021: -$35,1942021Revenue 2022: $138,009Expenses 2022: $205,190Net Income 2022: -$67,1812022Revenue 2023: $145,302Expenses 2023: $211,132Net Income 2023: -$65,8302023Revenue 2024: $142,426Expenses 2024: $214,552Net Income 2024: -$72,1262024Revenue 2025: $222,096Expenses 2025: $249,552Net Income 2025: -$27,4562025

Highlighted filing

2014

Revenue$145,539
Expenses$172,441
Net Income-$26,902
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jan 19, 2015
Return Version
2013v4.0
Gross Receipts
$145,539
Mission and Program Overview

Mission

The Organization's purpose is to provide low cost housing to persons of low or moderate income.

Providing low income housing to elderly persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$805,053$742,642▼ $62,411
Savings and Temporary Cash Investments$109,733$111,501▲ $1,768
Cash and Non-Interest-Bearing Accounts$7,003$22,994▲ $15,991
Accounts Receivable$5,724$5,553▼ $171
Prepaid Expenses and Deferred Charges$2,782$3,015▲ $233
Total Assets$930,295$885,705▼ $44,590
Liabilities
Grants Payable$914,088$914,088→ $0
Mortgage Notes Payable Secured by Investment Property$551,360$534,493▼ $16,867
Accounts Payable and Accrued Expenses$15,483$14,659▼ $824
Other Liabilities$4,179$4,189▲ $10
Deferred Revenue$20$13▼ $7
Total Liabilities$1,485,130$1,467,442▼ $17,688
Net Assets / Fund Balance
Unrestricted Net Assets$-554,835$-581,737▼ $26,902
Total Net Assets Fund Balance$-554,835$-581,737▼ $26,902
Total Liabilities and Net Assets / Fund Balance$930,295$885,705▼ $44,590

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$644,974$852,763$1,497,737
Land$75,769-$75,769
Other Land Buildings$21,899$38,277$60,176
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ana PoncePresident
Loretta GillettVice President
Kelly BoyerDirector
Naomi JohnsonDirector
Quaford ColemanDirector
Richard WashingtonSecretary
Edward Johnson EsqTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$145,475
Investment Income
$64
Other Revenue
$0
Change in Net Assets
$-26,902

Audited Revenue Reconciliation

Revenue per Audited Statements
$145,539
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$145,539
Total Revenue per Form 990
$145,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,869
Salaries, Compensation, and Employee Benefits$9,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$64,091--$64,091
Fees for Services Management-$12,096-$12,096
All Other Expenses$8,969$2,110-$11,079
Insurance$7,212$2,816-$10,028
Other Salaries and Wages$8,238--$8,238
Fees for Services Accounting-$7,400-$7,400
Interest$5,518--$5,518
Office Expenses$4,147--$4,147
Other Expenses$2,976--$2,976
Payroll Taxes$699--$699
Other Employee Benefits$635--$635
Total Functional Expenses$148,019$24,422$0$172,441

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$172,544
Expenses per Audited Statements$172,441
Total Expenses per Form 990$172,441
Expenses Not Reported on Form 990$103
Expenses Not Reported on Financial Statements$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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$4,189
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization retains a management company that specializes in hud subsidized low income housing properties to manage all operating activities of the organization apartment complex. The organization has no other assets or activities other than its low income housing property.

Form 990, Part VI, Section B, Line 11

The draft copy of the tax returns was provided to the president for review and approval.

Form 990, Part VI, Section C, Line 19

Upon receipt of written request

Filing and Contact Details

Filer

EIN
95-4583273
Phone
3232311104

Signing Officer

Name
Ana Ponce
Title
President
Phone
3232311104
Signed
2015-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ana Ponce
Formed
1996
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Preparer
Robert M Namba
Phone
3239511300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No change from prior years.

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Book depreciation in excess of tax depreciation 103.

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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/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0388
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0726
IRS990ScheduleA/InvestmentIncomeCYPct00.00100
IRS990ScheduleA/InvestmentIncomePYPct00.00280
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportPY509Pct00.99720
IRS990ScheduleA/PublicSupportTotal509Amt0729907
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0145475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0146470
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0144945
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0146254
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0146763
IRS990ScheduleA/Total509Grp/TotalAmt0729907
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0145539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0146512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0145011
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0146420
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0147151
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0730633
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0644974
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0852763
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01497737
IRS990ScheduleD/ExpensesNotReportedAmt0103
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0172441
IRS990ScheduleD/LandGrp/BookValueAmt075769
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075769
IRS990ScheduleD/OtherExpensesIncludedAmt0103
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021899
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038277
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04189
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0145539
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK DEPRECIATION IN EXCESS OF TAX DEPRECIATION 103.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0742642
IRS990ScheduleD/TotalExpensesPerForm990Amt0172441
IRS990ScheduleD/TotalLiabilityAmt04189
IRS990ScheduleD/TotalRevenuePerForm990Amt0145539
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0145539
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0172544
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RETAINS A MANAGEMENT COMPANY THAT SPECIALIZES IN HUD SUBSIDIZED LOW INCOME HOUSING PROPERTIES TO MANAGE ALL OPERATING ACTIVITIES OF THE ORGANIZATION APARTMENT COMPLEX. THE ORGANIZATION HAS NO OTHER ASSETS OR ACTIVITIES OTHER THAN ITS LOW INCOME HOUSING PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT COPY OF THE TAX RETURNS WAS PROVIDED TO THE PRESIDENT FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON RECEIPT OF WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGE FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0930295
IRS990/TotalAssetsEOYAmt0885705
IRS990/TotalAssetsGrp/BOYAmt0930295
IRS990/TotalAssetsGrp/EOYAmt0885705
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024422
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148019
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172441
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01485130
IRS990/TotalLiabilitiesEOYAmt01467442
IRS990/TotalLiabilitiesGrp/BOYAmt01485130
IRS990/TotalLiabilitiesGrp/EOYAmt01467442
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-554835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-581737
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0148019
IRS990/TotalProgramServiceRevenueAmt0145475
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0145539
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0145539
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0930295
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0885705
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-554835
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-581737
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine103460 S BROADWAY
IRS990/USAddress/City0LOS ANGELES
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode090007
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANA PONCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03232311104
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-19
ReturnHeader/Filer/BusinessName/BusinessNameLine10VILLA ST ANDREWS COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VILL
ReturnHeader/Filer/EIN0954583273
ReturnHeader/Filer/PhoneNum03232311104
ReturnHeader/Filer/USAddress/AddressLine103460 S BROADWAY
ReturnHeader/Filer/USAddress/City0LOS ANGELES
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode090007
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954875125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ROBERT M NAMBA ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine106363 WILSHIRE BOULEVARD SUITE 125
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode090048
ReturnHeader/PreparerPersonGrp/PhoneNum03239511300
ReturnHeader/PreparerPersonGrp/PreparationDt02015-01-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT M NAMBA
ReturnHeader/ReturnTs02015-01-19T12:44:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.43$1.54$1.10$0.22$0.25$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$1.52$1.08$0.14$0.21$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$1.56$1.00$0.15$0.21$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$1.55$0.94$0.14$0.21$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$1.51$0.87$0.14$0.17$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$1.50$0.83$0.14$0.19$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$1.48$0.78$0.13$0.17$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$1.49$0.74$0.13$0.20$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$1.47$0.68$0.13$0.18$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.84$1.48$0.63$0.13$0.15$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.85$1.47$0.62$0.14$0.18$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.89$1.47$0.58$0.15$0.17$0.03
2013Summary only. Only limited summary data is available for this year.$0.93$1.49$0.55$0.15$0.18$0.03
2012Summary only. Only limited summary data is available for this year.$0.97$1.49$0.52$0.15$0.20$0.05
2011Summary only. Only limited summary data is available for this year.$1.04$1.51$0.47$0.15$0.18$0.03