NIGUEL SUMMIT COMMUNITY ASSOCIATION (EIN 330230336) - 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

1987

Legal Domicile

Principal Officer

JAMES KOZEL

Phone

9494486000

Tax Period

2024-03-01 to 2025-02-28

NIGUEL SUMMIT COMMUNITY ASSOCIATION, founded in 1987, is a community nonprofit that reported $3.4M in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year.

Mission

TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.

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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 $0

Program Service Revenue $3,288,644

Investment Income $132,210

Other Revenue $0

TOTAL REVENUE $3,420,854

Expense Breakdown

Grants Paid $0

Salaries & Benefits $162,284

Fundraising Expenses $0

Program Expenses $3,298,385

Other Expenses $3,285,716

TOTAL EXPENSES $3,448,000

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,420,854	$3,704,953	-0.1%
Expenses	$3,448,000	$3,444,507	+0.0%
Net Income	$-27,146	$260,446	-1.1%

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

Employees

N/A

Volunteers

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
SHERRI MCDANIEL	DIRECTOR AT	5.00	Director	$0	$0	$0
JAMES KOZEL	PRESIDENT	5.00	Officer	$0	$0	$0
RODERIC HENDERSON	VICE PRESIDE	5.00	Officer	$0	$0	$0
CANDICE FULLENKAMP	TREASURER	5.00	Officer	$0	$0	$0
DON WARE	SECRETARY	5.00	Officer	$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
2025	$3,420,854	$3,448,000	$3,896,252	$-27,146
2024	$3,704,953	$3,444,507	$3,541,371	$260,446
2023	$2,681,099	$2,735,023	$3,623,693	$-53,924
2022	$2,271,394	$2,204,932	$2,838,314	$66,462
2021	$2,398,687	$2,272,081	$2,107,315	$126,606
2020	$2,157,147	$1,925,053	$1,868,904	$232,094
2019	$1,912,392	$1,966,421	$1,734,370	$-54,029

NIGUEL SUMMIT COMMUNITY ASSOCIATION