TEMEKU HILLS MASTER ASSOCIATION C/… - Form 990 Financial Data

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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

1997

Legal Domicile

Principal Officer

DIANE PHIFER

Phone

9494486000

Tax Period

2025-01-01 to 2025-12-31

TEMEKU HILLS MASTER ASSOCIATION C/O FIRSTSERVICE RESIDENTIAL, founded in 1997, is a community nonprofit in the Housing & Shelter sector that reported $1.8M in total revenue in fiscal year 2025. Revenue decreased 17% compared to the prior year.

Mission

SEE STATEMENT O

Program Service Accomplishments

Program 1

Expenses: $1,694,388

SEE STATEMENT O

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,735,765

Investment Income $21,021

Other Revenue $70,993

TOTAL REVENUE $1,827,779

Expense Breakdown

Grants Paid $0

Salaries & Benefits $672,276

Fundraising Expenses $0

Program Expenses $1,694,388

Other Expenses $1,292,508

TOTAL EXPENSES $1,964,784

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,827,779	$2,205,536	-0.2%
Expenses	$1,964,784	$2,178,767	-0.1%
Net Income	$-137,005	$26,769	-6.1%

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

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
DIANE PHIFER	DIRECTOR	2.00	Director	$0	$0	$0
JAMES LOY	PRESIDENT	2.00	Officer	$0	$0	$0
TERRY YOUNG	VICE PRESIDENT	2.00	Officer	$0	$0	$0
PATRICK ESPOSITO	TREASURER	2.00	Officer	$0	$0	$0
LINDA WALZ	SECRETARY	2.00	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	$1,827,779	$1,964,784	$1,492,741	$-137,005
2024	$2,205,536	$2,178,767	$1,509,351	$26,769
2023	$1,645,654	$1,848,864	$1,612,131	$-203,210
2022	$1,521,250	$1,684,221	$1,740,106	$-162,971
2021	$1,744,983	$1,823,409	$1,689,667	$-78,426
2020	$1,799,923	$1,646,115	$1,842,259	$153,808
2018	$1,723,245	$1,332,178	$2,089,610	$391,067

TEMEKU HILLS MASTER ASSOCIATION C/O FIRSTSERVICE RESIDENTIAL