San Diego Country Estates Association

Nonprofit profile at a glance

EIN
237292248
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Ramona, CA, USA
Phone
7607853788
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeowners & Tenants Associations

Official website

Reported finances

Revenue
$13,369,204
Expenses
$15,713,562
Assets
$10,912,214
Liabilities
$5,526,199

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Jodie Taylor (President)
  • Vanessa Jerrell (Vice President)

Highest reported compensation

  • Carl Weise (General Manager): $302,311 total reported compensation
  • Benjamin McBride: $131,923 total reported compensation
  • Joyce Whelehon: $121,586 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization comprises 3,451 member/units that is responsible to maintain, repair and replace the common area as well certain amenities such as a golf course, equestrian centers, restaurant and bar, and pools.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 66
  • Accountability: 30
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 83.9%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 10th percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 83.9% of spending went to programs
  • Governance: 0 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $13.2M in reported program spending
  • Leadership: top reported pay $302K · 12 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.