Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.88x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Up$3,666,630
Up $372,447 (+11%) from 2021
Net Assets
Up$424,662
Up $88,443 (+26%) from 2021
Liabilities
Up$3,241,968
Up $284,004 (+9.6%) from 2021
Revenue And Expenses
Revenue
Down$1,102,117
Down $479,185 (-30%) from 2021
Expenses
Down$1,023,296
Down $560,653 (-35%) from 2021
Net Income
Up$78,821
Up $81,468 (+3078%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2021 to Apr 30, 2022
- Signed
- Nov 29, 2022
- Return Version
- 2021v4.0
- Gross Receipts
- $1,102,117
Mission and Program Overview
Mission
To provide and preserve for the use and enjoyment of the community, 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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,836,163 | $3,025,422 | ▲ $189,259 |
| Cash and Non-Interest-Bearing Accounts | $430,451 | $605,448 | ▲ $174,997 |
| Accounts Receivable | $7,189 | $22,971 | ▲ $15,782 |
| Prepaid Expenses and Deferred Charges | $3,885 | $2,848 | ▼ $1,037 |
| Total Assets | $3,294,183 | $3,666,630 | ▲ $372,447 |
| Other Assets Total | $16,495 | $9,941 | ▼ $6,554 |
| Liabilities | |||
| Other Liabilities | $2,858,469 | $3,126,321 | ▲ $267,852 |
| Deferred Revenue | $67,528 | $70,253 | ▲ $2,725 |
| Accounts Payable and Accrued Expenses | $31,967 | $45,394 | ▲ $13,427 |
| Total Liabilities | $2,957,964 | $3,241,968 | ▲ $284,004 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $336,219 | $416,349 | ▲ $80,130 |
| Net Assets With Donor Restrictions | - | $8,313 | - |
| Total Net Assets Fund Balance | $336,219 | $424,662 | ▲ $88,443 |
| Total Liabilities and Net Assets / Fund Balance | $3,294,183 | $3,666,630 | ▲ $372,447 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Christopher Coyle | President |
| Heidi Speare | Member at La |
| Marsha Daerr | Member at La |
| Sky Scott | Member at La |
| Philippa Irwin | Secretary |
| Randell Young | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Landcare Logic | Landscape | 4925 MARKET STREET, San Diego, CA 92102 | $472,246 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,069,609
- Investment Income
- $32,508
- Other Revenue
- $0
- Change in Net Assets
- $78,821
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,102,117
- Total Revenue per Audited Statements
- $1,102,117
- Total Revenue per Form 990
- $1,102,117
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,023,296 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $99,186 | - | $99,186 |
| Office Expenses | $26,511 | - | - | $26,511 |
| All Other Expenses | $15,623 | $2,238 | - | $17,861 |
| Insurance | $15,091 | - | - | $15,091 |
| Other Expenses | $14,123 | - | - | $14,123 |
| Fees for Services Legal | $5,482 | - | - | $5,482 |
| Total Functional Expenses | $921,872 | $101,424 | $0 | $1,023,296 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,023,296 |
| Total Expenses per Audited Statements | $1,023,296 |
| Total Expenses per Form 990 | $1,023,296 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Contract Liabilities | $3,126,321 |
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
- No
- Other officer compensation reviewed
- No
- 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, Page 6, Part VI, Line 3
“Daily operations are managed by an independent professional management company. The management company acts as an agent for the association. Board of directors appoints and supervises those responsible for the daily activities. The board governs the organization in pursuit of its charitable mission, and board members carry legal and ethical responsibilities because they hold the nonprofit's assets in trust for the public. Board members have a legal duty of loyalty to the corporation and must abstain from voting on matters in which they have a conflict of interest.”
Form 990, Page 6, Part VI, Line 6
“Per the governing documents, owners/residents become members upon ownership of a home in the community. There are 1,196 members.”
Form 990, Page 6, Part VI, Line 7A
“Members have voting rights accorded to them by virtue of ownering 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's business affairs as well as services provided by the management company.”
Form 990, Page 6, Part VI, Line 7B
“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only approval by the board of directors. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Page 6, Part VI, Line 11B
“Federal and state tax returns are reviewed and approved by the board of directors prior to filing.”
Form 990, Page 6, Part VI, Line 19
“UPON REQUEST.”
Filing and Contact Details
Filer
- Filer Name
- Forster Ranch Master Association I
- EIN
- 33-0239012
- Phone
- 9496729080
- Address
- 26840 ALISO VIEJO PARKWAY STE 100, ALISO VIEJO, CA 92656
Signing Officer
- Name
- Sky Scott
- Title
- Member at Large
- Phone
- 9494486000
- Signed
- 2022-11-29
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Christopher Coyle
- Formed
- 1984
- Legal Domicile
- CA
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 0
- Volunteers
- 6
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 2701 LOKER AVE W STE 230, CARLSBAD, CA 92010
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“To provide and preserve for the use and enjoyment of the community, 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.”
Form 990, Page 2, Part III, Line 4D
“The association provides for the preservation and maintenance of architecture, greenbelts, slopes, light fixtures, signage in the planned community in california. It regularly, through its maintenance and preservation activities, provides for civic betterments and social improvements wich promote the common good, health, safety and general welfare of the local community and the public at large.”
Form 990, Part XI, Line 9
“INTERFUND TRANSFER 9,622”
Raw XML Appendix330 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 31967 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 45394 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7189 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 22971 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, 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. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2238 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 15623 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 17861 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SEABREEZE MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9496729080 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 26840 ALISO PARKWAY |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | SUITE 100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92656 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 430451 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 605448 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 472246 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 4925 MARKET STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92102 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | LANDCARE LOGIC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPE |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 32508 |
| IRS990/CYOtherExpensesAmt | 0 | 1023296 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1069609 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 78821 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1023296 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1102117 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 67528 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 70253 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8313 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 921872 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 5482 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5482 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 99186 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 99186 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARSHA DAERR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HEIDI SPEARE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SKY SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRISTOPHER COYLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RANDELL YOUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PHILIPPA IRWIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER AT LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MEMBER AT LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER AT LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1102117 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 15091 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15091 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 32508 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 32508 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 336219 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 424662 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 336219 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 416349 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 26511 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26511 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 16495 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9941 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 9622 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | TREE TRIMMING |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 464212 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 294290 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 86540 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 14123 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 464212 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 294290 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 86540 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14123 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2858469 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3126321 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3885 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2848 |
| IRS990/PrincipalOfficerNm | 0 | CHRISTOPHER COYLE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OWNERS ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1016366 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 53243 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1016366 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 53243 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 44906 |
| IRS990/PYOtherExpensesAmt | 0 | 1583949 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1536396 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2647 |
| IRS990/PYTotalExpensesAmt | 0 | 1583949 |
| IRS990/PYTotalRevenueAmt | 0 | 1581302 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 78821 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1069609 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2836163 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3025422 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1023296 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3126321 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1102117 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1023296 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3126321 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1102117 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1102117 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1023296 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE RESPONSIBLE FOR THE DAILY ACTIVITIES. THE BOARD GOVERNS THE ORGANIZATION IN PURSUIT OF ITS CHARITABLE MISSION, AND BOARD MEMBERS CARRY LEGAL AND ETHICAL RESPONSIBILITIES BECAUSE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. BOARD MEMBERS HAVE A LEGAL DUTY OF LOYALTY TO THE CORPORATION AND MUST ABSTAIN FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PER THE GOVERNING DOCUMENTS, OWNERS/RESIDENTS BECOME MEMBERS UPON OWNERSHIP OF A HOME IN THE COMMUNITY. THERE ARE 1,196 MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEM BY VIRTUE OF OWNERING 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'S BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY APPROVAL BY THE BOARD OF DIRECTORS. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FEDERAL AND STATE TAX RETURNS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | INTERFUND TRANSFER 9,622 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3294183 |
| IRS990/TotalAssetsEOYAmt | 0 | 3666630 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3294183 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3666630 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 101424 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 921872 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1023296 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2957964 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3241968 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2957964 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3241968 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 336219 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 424662 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 921872 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1069609 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 32508 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1069609 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1102117 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3294183 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3666630 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 26840 ALISO VIEJO PARKWAY SUITE 10 |
| IRS990/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92656 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SKY SCOTT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MEMBER AT LARGE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9494486000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-11-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FORSTER RANCH MASTER ASSOCIATION I |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FORS |
| ReturnHeader/Filer/EIN | 0 | 330239012 |
| ReturnHeader/Filer/PhoneNum | 0 | 9496729080 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 26840 ALISO VIEJO PARKWAY STE 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ALISO VIEJO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92656 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2701 LOKER AVE W STE 230 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-12-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2022-12-06T10:55:39-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SKY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SCOTT |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-04-30 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,666,630
- Liabilities
- $3,241,968
- Net assets
- $424,662
- Revenue
- $1,102,117
- Expenses
- $1,023,296
- Net income
- $78,821
Peer Organizations
Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)4 • $1M-$5M nonprofits
Cayce, SC
View OrganizationKw Savings Co
501(c)4
Revenue$129,559
Assets$3,668,894
Revenue vs current organization
88% lowerAssets vs current organization
About the sameGreensboro, NC
View OrganizationNorth Carolina Tennis Association Incorporated
501(c)4
Revenue$3,644,332
Assets$3,626,065
Revenue vs current organization
231% higherAssets vs current organization
About the sameSurf City, NC
View OrganizationRanlo Volunteer Fire and Rescue Inc.
501(c)4 • NTEE M24
Revenue$666,905
Assets$3,661,955
Revenue vs current organization
39% lowerAssets vs current organization
About the sameFranklin, TX
View OrganizationRobertson County E M S Inc
501(c)4
Revenue$3,673,079
Assets$2,356,964
Revenue vs current organization
233% higherAssets vs current organization
36% lower