Otay Ranch One Community Association (EIN 330847057) - 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

1998

Legal Domicile

Principal Officer

John Lynch

Phone

8584950900

Tax Period

2025-01-01 to 2025-12-31

Otay Ranch One Community Association, founded in 1998, is a community nonprofit that reported $3.5M in total revenue in fiscal year 2025.

Mission

Manage & maintain common areas.

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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 $3,326,499

Investment Income $139,688

Other Revenue $0

TOTAL REVENUE $3,466,187

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $3,620,904

Other Expenses $3,667,153

TOTAL EXPENSES $3,667,153

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,466,187	$3,264,507	+0.1%
Expenses	$3,667,153	$3,041,508	+0.2%
Net Income	$-200,966	$222,999	-1.9%

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
John Lynch	President	1.00	Officer	$0	$0	$0
JB Thurmond Jr	Vice-President	1.00	Officer	$0	$0	$0
Steven Yagyagan	Secretary	1.00	Officer	$0	$0	$0
Mariam Escobar	At Large	1.00	Officer	$0	$0	$0
Robert Burnett	Treasurer	1.00	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	$3,466,187	$3,667,153	$4,199,492	$-200,966
2023	$3,104,687	$3,142,195	$4,053,763	$-37,508
2022	$2,581,809	$2,638,897	$4,241,381	$-57,088
2021	$2,462,723	$2,379,356	$4,122,170	$83,367
2020	$2,370,331	$2,530,533	$3,930,571	$-160,202
2019	$2,256,899	$2,266,492	$3,973,176	$-9,593
2018	$2,339,400	$2,172,222	$3,832,276	$167,178

Otay Ranch One Community Association