San Diego Country Estates Association (EIN 237292248) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

Jeff Wells

Phone

7607853788

Tax Period

2024-01-01 to 2024-12-31

San Diego Country Estates Association, founded in 1972, is a mid-sized nonprofit in the Housing & Shelter sector that reported $13.1M in total revenue in fiscal year 2024. Expenses of $14.8M exceeded revenue, resulting in a 13% operating deficit.

Mission

The organization comprises 3,451 member/units that is responsible to maintain, repair and replace the common area as well certain amenities such as a golf course, equestrian centers, restaurant and bar, and pools.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,576,753

Program Service Revenue $7,297,913

Investment Income $165,847

Other Revenue $64,628

TOTAL REVENUE $13,105,141

Expense Breakdown

Grants Paid $0

Salaries & Benefits $431,961

Fundraising Expenses $0

Program Expenses $12,324,692

Other Expenses $14,374,916

TOTAL EXPENSES $14,806,877

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,105,141	$13,532,695	0.0%
Expenses	$14,806,877	$13,720,199	+0.1%
Net Income	$-1,701,736	$-187,504	+8.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

266

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Darren Shaw	General Manager	50.00		$285,885	$18,395	$304,280
Juli Elliot	Director of Financial Operations	50.00		$119,962	$7,719	$127,681
Jeff Wells	President	2.00	Officer Director	$0	$0	$0
Vanessa Jerrell	Vice President	2.00	Officer Director	$0	$0	$0
Kathleen Kankelberg	Secretary	2.00	Officer Director	$0	$0	$0
John Rajcic	Director	2.00	Director	$0	$0	$0
Jacqueline Sedler	Treasurer	2.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$13,105,141	$14,806,877	$10,413,357	$-1,701,736
2023	$13,532,695	$13,720,199	$11,187,182	$-187,504
2022	$12,164,847	$13,521,349	$10,265,376	$-1,356,502
2021	$9,994,673	$9,735,087	$11,725,934	$259,586

San Diego Country Estates Association