TEMEKU HILLS MASTER ASSOCIATION C/O WALTERS MANAGEMENT (EIN 330757073) - 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

1997

Legal Domicile

Principal Officer

DIANE PHIFER

Phone

9516988511

Tax Period

2024-01-01 to 2024-12-31

TEMEKU HILLS MASTER ASSOCIATION C/O WALTERS MANAGEMENT, founded in 1997, is a community nonprofit in the Housing & Shelter sector that reported $2.2M in total revenue in fiscal year 2024. Revenue surged 34% from the prior year, signaling strong growth momentum.

Mission

THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING ABOUT CIVIC BETTERMENT AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY, AND BY OWNING, OPERATING, AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY LOCATED IN TEMECULA, CALIF.AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF ALL RESIDENTS WITHIN THE COMMUNITY. THE DEVELOPMENT CONSISTS OF 1,340 RESIDENTIAL DWELLINGS. NO GRANTS ARE PROVIDED TO OTHERS. ALL FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS IN ACCORDANCE WITH THE ASSOCIATION'S GOVERNING DOCUMENTS.

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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 $2,123,309

Investment Income $37,407

Other Revenue $44,820

TOTAL REVENUE $2,205,536

Expense Breakdown

Grants Paid $0

Salaries & Benefits $686,760

Fundraising Expenses $0

Program Expenses $1,944,308

Other Expenses $1,492,007

TOTAL EXPENSES $2,178,767

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,205,536	$1,645,654	+0.3%
Expenses	$2,178,767	$1,848,864	+0.2%
Net Income	$26,769	$-203,210	-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

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
JAMES LOY	DIRECTOR	2.00	Director	$0	$0	$0
TERRY YOUNG	DIRECTOR	2.00	Director	$0	$0	$0
DIANE PHIFER	PRESIDENT	2.00	Officer	$0	$0	$0
STEPHANIE DAWSON	TREASURER	2.00	Officer	$0	$0	$0
ADAM NELSON	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
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 WALTERS MANAGEMENT