Civic Intelligence

Rancho Niguel Master Community

990 • Fiscal year 2022 • EIN 33-0167598

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 17, 2023

Organization ProfileN/A
26840 Aliso Viejo Pkwy 100Aliso Viejo, CA 92656

(949) 855-1800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.70x

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

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.41x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

83rd percentile

50%

Faster revenue growth than 83% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$856,407

Down $180,616 (-17%) from 2021

Net Assets

Down

$260,302

Down $145,085 (-36%) from 2021

Liabilities

Down

$596,105

Down $35,531 (-5.6%) from 2021

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin20th percentile

Revenue

Up

$1,441,844

Up $482,005 (+50%) from 2021

Expenses

Up

$1,586,929

Up $626,023 (+65%) from 2021

Net Income

Down

-$145,085

Down $144,018 (-13497%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$856,407
Liabilities$596,105
Net Assets$260,302
Open 2022 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,441,844
Expenses$1,586,929
Net Income-$145,085
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 17, 2023
Return Version
2021v4.2
Gross Receipts
$1,441,844
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
Cash and Non-Interest-Bearing Accounts$1,003,623$637,441▼ $366,182
Cap Stk Tr Prin Current Funds$405,387$260,302▼ $145,085
Savings and Temporary Cash Investments-$200,000-
Accounts Receivable$24,610$9,888▼ $14,722
Prepaid Expenses and Deferred Charges$8,790$9,078▲ $288
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,037,023$856,407▼ $180,616
Liabilities
Deferred Revenue$553,145$449,421▼ $103,724
Accounts Payable and Accrued Expenses$21,636$94,919▲ $73,283
Unsecured Notes Loans Payable$56,855$51,765▼ $5,090
Total Liabilities$631,636$596,105▼ $35,531
Net Assets / Fund Balance
Total Net Assets Fund Balance$405,387$260,302▼ $145,085
Total Liabilities and Net Assets / Fund Balance$1,037,023$856,407▼ $180,616
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Jeff FeldermanPresident
Adam LeibowitzMember at Large
Fred OrnelasMember at Large
Debbie SilvermanSecretary
Mark VawterTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus LandscapeLandscaping & Tree ServicePO BOX 74268, San Clemente, CA 92673$1,116,974
Seabreeze ManagementManagement Service26840 ALISO VIEJO PKWY STE 100, Aliso Viejo, CA 92656$192,876
Moulton Niguel WaterWater UtilityPO BOX 30204, Laguna Niguel, CA 92601$109,209
Revenue and Support

Revenue Composition

Contributions and Grants
$1,192,479
Program Service Revenue
$16,454
Investment Income
$2,373
Other Revenue
$230,538
Change in Net Assets
$-145,085

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,441,844
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,441,844
Total Revenue per Form 990
$1,441,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,586,929
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-$156,634-$156,634
Office Expenses$47,191--$47,191
Fees for Services Legal$26,274--$26,274
Insurance$21,880--$21,880
Other Expenses$15,594--$15,594
All Other Expenses$9,742$4,578-$14,320
Fees for Services Accounting-$2,790-$2,790
Total Functional Expenses$1,422,927$164,002$0$1,586,929

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,586,929
Total Expenses per Audited Statements$1,586,929
Total Expenses per Form 990$1,586,929
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
Backup withholding compliance
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
Jeff Felderman
Title
President
Phone
9498551800
Signed
2023-08-17
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 Appendix365 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/ActivitiesConductedPrtshpInd00
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/Desc0THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.
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IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE C
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01586929
IRS990ScheduleD/TotalRevenuePerForm990Amt01441844
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01586929
IRS990/ScheduleJRequiredInd00
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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
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IRS990/SignificantChangeInd00
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IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalProgramServiceRevenueAmt016454
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0249365
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF FELDERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09498551800
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RANCHO NIGUEL MASTER COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION - C/O SEABREEZE
ReturnHeader/Filer/BusinessNameControlTxt0RANC
ReturnHeader/Filer/EIN0330167598
ReturnHeader/Filer/PhoneNum09498551800
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ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
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/PreparationDt02023-08-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFEREY A KLATT CPA
ReturnHeader/ReturnTs02023-09-06T11:01:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FELDERMAN
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$856,407
Liabilities
$596,105
Net assets
$260,302
Revenue
$1,441,844
Expenses
$1,586,929
Net income
-$145,085
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.81$0.29$1.08$1.06$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.73$0.28$1.03$1.01$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.60$0.26$1.44$1.59$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.63$0.41$0.96$0.96$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.53$0.41$1.24$1.21$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.16$0.90$1.05$0.92$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.13$0.77$1.03$0.91$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.20$0.65$1.04$0.84$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.18$0.45$1.03$0.87$0.16