VILLA PORTOFINO HOMEOWNERS ASSOCIATION (EIN 952836271) - 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

1971

Legal Domicile

Principal Officer

Kimberly Swanberg

Phone

8585716722

Tax Period

2024-07-01 to 2025-06-30

VILLA PORTOFINO HOMEOWNERS ASSOCIATION, founded in 1971, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2024. Expenses of $1.4M left a modest 5% surplus.

Mission

Management and maintenance of planned unit development consisting of 721 residential units.

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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 $1,475,972

Investment Income $45,409

Other Revenue $0

TOTAL REVENUE $1,521,381

Expense Breakdown

Grants Paid $0

Salaries & Benefits $120,943

Fundraising Expenses $0

Program Expenses $1,443,106

Other Expenses $1,322,163

TOTAL EXPENSES $1,443,106

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,521,381	$1,541,969	0.0%
Expenses	$1,443,106	$1,237,235	+0.2%
Net Income	$78,275	$304,734	-0.7%

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
Sean Broadhurst	President	002.00	Officer Director	$0	$0	$0
Kathy Casstello	Vice-President	002.00	Officer Director	$0	$0	$0
Rachel Crandall	Secretary	002.00	Officer Director	$0	$0	$0
Jason Stein	Treasurer	002.00	Officer Director	$0	$0	$0
Brad Lawhorn	Director	001.00	Director	$0	$0	$0
Ryan Gardland	Director	001.00	Director	$0	$0	$0
Robert Taylor	Director	001.00	Director	$0	$0	$0
Justin Nielsen	Director	001.00	Director	$0	$0	$0
Amy Berkowitz	Director	001.00	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
2025	$1,521,381	$1,443,106	$1,955,612	$78,275
2024	$1,541,969	$1,237,235	$1,819,617	$304,734
2023	$1,510,758	$1,222,743	$1,500,980	$288,015
2022	$1,411,032	$1,294,502	$1,188,392	$116,530
2021	$1,409,098	$1,487,330	$1,273,425	$-78,232
2020	$1,422,443	$1,137,810	$1,435,806	$284,633
2019	$1,397,919	$1,129,788	$1,230,832	$268,131

VILLA PORTOFINO HOMEOWNERS ASSOCIATION