Civic Intelligence

Rancho Niguel Master Community

EIN 33-0167598 • 501(c)4 • Aliso Viejo, CA

Profile

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.

26840 Aliso Viejo Pkwy 100Aliso Viejo, CA 92656

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.73x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.75x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

1.6%

Higher net margin than 38% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

65th percentile

9.6%

Faster asset growth than 65% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

4.2%

Faster revenue growth than 41% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,104,713

Up $96,315 (+9.6%) from 2023

Liabilities

Up

$809,760

Up $78,646 (+11%) from 2023

Net Assets

Up

$294,953

Up $17,669 (+6.4%) from 2023

Revenue

Up

$1,075,610

Up $43,758 (+4.2%) from 2023

Expenses

Up

$1,057,941

Up $43,071 (+4.2%) from 2023

Net Income

Up

$17,669

Up $687 (+4.0%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2016: $625,560Liabilities 2016: $175,643Net Assets 2016: $449,9172016Assets 2017: $846,005Liabilities 2017: $200,021Net Assets 2017: $645,9842017Assets 2018: $898,383Liabilities 2018: $125,761Net Assets 2018: $772,6222018Assets 2019: $1,068,092Liabilities 2019: $164,163Net Assets 2019: $903,9292019Assets 2020: $931,990Liabilities 2020: $525,536Net Assets 2020: $406,4542020Assets 2021: $1,037,023Liabilities 2021: $631,636Net Assets 2021: $405,3872021Assets 2022: $856,407Liabilities 2022: $596,105Net Assets 2022: $260,3022022Assets 2023: $1,008,398Liabilities 2023: $731,114Net Assets 2023: $277,2842023Assets 2024: $1,104,713Liabilities 2024: $809,760Net Assets 2024: $294,9532024

Highlighted filing

2024

Assets$1,104,713
Liabilities$809,760
Net Assets$294,953

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $1,025,702Expenses 2016: $870,361Net Income 2016: $155,3412016Revenue 2017: $1,039,109Expenses 2017: $843,042Net Income 2017: $196,0672017Revenue 2018: $1,034,240Expenses 2018: $907,602Net Income 2018: $126,6382018Revenue 2019: $1,047,740Expenses 2019: $916,433Net Income 2019: $131,3072019Revenue 2020: $1,242,939Expenses 2020: $1,214,928Net Income 2020: $28,0112020Revenue 2021: $959,839Expenses 2021: $960,906Net Income 2021: -$1,0672021Revenue 2022: $1,441,844Expenses 2022: $1,586,929Net Income 2022: -$145,0852022Revenue 2023: $1,031,852Expenses 2023: $1,014,870Net Income 2023: $16,9822023Revenue 2024: $1,075,610Expenses 2024: $1,057,941Net Income 2024: $17,6692024

Highlighted filing

2024

Revenue$1,075,610
Expenses$1,057,941
Net Income$17,669

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Oct 27, 2025
Return Version
2023v6.0
Gross Receipts
$1,075,610
Mission and Program Overview

Mission

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.

To provide and preserve for the use and enjoyment of the rancho niguel community civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$100,000$750,000▲ $650,000
Cash and Non-Interest-Bearing Accounts$889,554$335,717▼ $553,837
Cap Stk Tr Prin Current Funds$277,284$294,953▲ $17,669
Prepaid Expenses and Deferred Charges$10,497$11,802▲ $1,305
Accounts Receivable$8,347$7,194▼ $1,153
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,008,398$1,104,713▲ $96,315
Liabilities
Deferred Revenue$665,452$714,040▲ $48,588
Accounts Payable and Accrued Expenses$17,428$50,872▲ $33,444
Unsecured Notes Loans Payable$48,234$44,848▼ $3,386
Total Liabilities$731,114$809,760▲ $78,646
Net Assets / Fund Balance
Total Net Assets Fund Balance$277,284$294,953▲ $17,669
Total Liabilities and Net Assets / Fund Balance$1,008,398$1,104,713▲ $96,315
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff FeldermanPresident
Paul NadelVice President
Adam LeibowitzMember at Large
Art VallejoMember at Large
Debbie SilvermanSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus LandscapeLandscaping & Tree ServicePO BOX 74268, San Clemente, CA 92673$629,827
Seabreeze ManagementManagement Service26840 ALISO VIEJO PKWY STE 100, Aliso Viejo, CA 92656$220,447
Revenue and Support

Revenue Composition

Contributions and Grants
$1,049,557
Program Service Revenue
$17,790
Investment Income
$8,263
Other Revenue
$0
Change in Net Assets
$17,669

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,075,610
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,075,610
Total Revenue per Form 990
$1,075,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,057,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$159,767-$159,767
Office Expenses$54,102--$54,102
Insurance$27,980--$27,980
All Other Expenses$10,482$5,130-$15,612
Fees for Services Legal$15,147--$15,147
Other Expenses$13,962--$13,962
Fees for Services Accounting-$2,960-$2,960
Total Functional Expenses$890,084$167,857$0$1,057,941

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,057,941
Total Expenses per Audited Statements$1,057,941
Total Expenses per Form 990$1,057,941
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.

Form 990, Part VI, Section A, Line 6

As per the governing documents - residents become members by virtue of owning a unit in the community.

Form 990, Part VI, Section A, Line 7A

Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.

Form 990, Part VI, Section A, Line 7B

The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.

Form 990, Part VI, Section B, Line 11B

Association's board of directors reviews and approves the tax returns.

Form 990, Part VI, Section B, Line 15

The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.

Form 990, Part VI, Section C, Line 18

All documents required to be disclosed by the association are available upon request at the offices of its management company.

Form 990, Part VI, Section C, Line 19

All documents required to be disclosed by the association are available upon request at the offices of its management company.

Filing and Contact Details

Filer

Filer Name
Rancho Niguel Master Community
EIN
33-0167598
Phone
9498551800
Address
26840 ALISO VIEJO PKWY 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Paul Nadel
Title
Vice President
Phone
9498551800
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Felderman
Formed
1984
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
INOUYE SHIVELY KLATT & MCCORVEY CPA'S
Address
23282 MILL CREEK DR STE 200, LAGUNA HILLS, CA 92653
Preparer
Jefferey a Klatt CPA
Phone
9495866640
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2C

The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.

Raw XML Appendix349 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE RANCHO NIGUEL COMMUNITY CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01008398
IRS990/TotalAssetsEOYAmt01104713
IRS990/TotalAssetsGrp/BOYAmt01008398
IRS990/TotalAssetsGrp/EOYAmt01104713
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01049557
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0167857
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0890084
IRS990/TotalFunctionalExpensesGrp/TotalAmt01057941
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0731114
IRS990/TotalLiabilitiesEOYAmt0809760
IRS990/TotalLiabilitiesGrp/BOYAmt0731114
IRS990/TotalLiabilitiesGrp/EOYAmt0809760
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0277284
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0294953
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0890084
IRS990/TotalProgramServiceRevenueAmt017790
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026053
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01075610
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01008398
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01104713
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt048234
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt044848
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY 100
IRS990/USAddress/CityNm0ALISO VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL NADEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09498551800
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RANCHO NIGUEL MASTER COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION - C/O SEABREEZE
ReturnHeader/Filer/BusinessNameControlTxt0RANC
ReturnHeader/Filer/EIN0330167598
ReturnHeader/Filer/PhoneNum09498551800
ReturnHeader/Filer/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY 100
ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330382278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INOUYE SHIVELY KLATT & MCCORVEY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023282 MILL CREEK DR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092653
ReturnHeader/PreparerPersonGrp/PhoneNum09495866640
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFEREY A KLATT CPA
ReturnHeader/ReturnTs02025-11-04T15:38:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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