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.
0.87x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% 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
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Up$3,792,391
Up $125,761 (+3.4%) from 2022
Net Assets
Up$483,695
Up $59,033 (+14%) from 2022
Liabilities
Up$3,308,696
Up $66,728 (+2.1%) from 2022
Revenue And Expenses
Revenue
Up$1,319,998
Up $217,881 (+20%) from 2022
Expenses
Up$1,260,965
Up $237,669 (+23%) from 2022
Net Income
Down$59,033
Down $19,788 (-25%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2022 to Apr 30, 2023
- Signed
- Oct 20, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $1,319,998
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 | $3,025,422 | $2,638,262 | ▼ $387,160 |
| Cash and Non-Interest-Bearing Accounts | $605,448 | $1,112,512 | ▲ $507,064 |
| Prepaid Expenses and Deferred Charges | $2,848 | $6,801 | ▲ $3,953 |
| Accounts Receivable | $22,971 | $4,490 | ▼ $18,481 |
| Total Assets | $3,666,630 | $3,792,391 | ▲ $125,761 |
| Other Assets Total | $9,941 | $30,326 | ▲ $20,385 |
| Liabilities | |||
| Other Liabilities | $3,126,321 | $3,172,115 | ▲ $45,794 |
| Deferred Revenue | $70,253 | $75,664 | ▲ $5,411 |
| Accounts Payable and Accrued Expenses | $45,394 | $60,917 | ▲ $15,523 |
| Total Liabilities | $3,241,968 | $3,308,696 | ▲ $66,728 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $416,349 | $475,382 | ▲ $59,033 |
| Net Assets With Donor Restrictions | $8,313 | $8,313 | → $0 |
| Total Net Assets Fund Balance | $424,662 | $483,695 | ▲ $59,033 |
| Total Liabilities and Net Assets / Fund Balance | $3,666,630 | $3,792,391 | ▲ $125,761 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Heidi Speare | President |
| Randell Young | Director |
| Rich Coppa | Director |
| Sky Scott | Director |
| Eric James | Secretary |
| Kelly Lockett | Treasurer |
| Rob Herbes | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Landcare Logic | Landscape | 4925 MARKET STREET, San Diego, CA 92102 | $791,297 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,268,062
- Investment Income
- $51,936
- Other Revenue
- $0
- Change in Net Assets
- $59,033
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,319,998
- Total Revenue per Audited Statements
- $1,319,998
- Total Revenue per Form 990
- $1,319,998
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,260,965 |
| 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 | - | $98,316 | - | $98,316 |
| Insurance | $19,099 | - | - | $19,099 |
| Office Expenses | $14,541 | - | - | $14,541 |
| Fees for Services Legal | $8,427 | - | - | $8,427 |
| All Other Expenses | $3,147 | $3,959 | - | $7,106 |
| Other Expenses | $4,480 | - | - | $4,480 |
| Total Functional Expenses | $1,158,690 | $102,275 | $0 | $1,260,965 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,260,965 |
| Total Expenses per Audited Statements | $1,260,965 |
| Total Expenses per Form 990 | $1,260,965 |
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 | $3,168,885 |
| Income Tax Payable | $3,230 |
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
- Kelly Lockett
- Title
- Treasurer
- Phone
- 9494486000
- Signed
- 2023-10-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Heidi Speare
- Formed
- 1984
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 7
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.”
Raw XML Appendix337 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/AccountsReceivableGrp/EOYAmt | 0 | 4490 |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3147 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7106 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALISO VIEJO |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92656 |
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| IRS990/BusinessRlnWithFamMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1112512 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 75664 |
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| 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/BOYAmt | 0 | 8313 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8313 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1158690 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 8427 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8427 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 98316 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 98316 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 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/OfficerInd | 3 | 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/OtherCompensationAmt | 6 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SKY SCOTT |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROB HERBES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KELLY LOCKETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERIC JAMES |
| 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 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1319998 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19099 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19099 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 51936 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 51936 |
| 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 | 424662 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 483695 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 416349 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 475382 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14541 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 30326 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | PEST CONTROL |
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| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14063 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4480 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3172115 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 16786 |
| 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. |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 32508 |
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| IRS990/PYTotalExpensesAmt | 0 | 1023296 |
| IRS990/PYTotalRevenueAmt | 0 | 1102117 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 59033 |
| 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 | 1268062 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3025422 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2638262 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1260965 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3168885 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3230 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INCOME TAX PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1319998 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1260965 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3172115 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1319998 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1319998 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1260965 |
| 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/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 |
| 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 | 3666630 |
| IRS990/TotalAssetsEOYAmt | 0 | 3792391 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3666630 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3792391 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 102275 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1158690 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1260965 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3241968 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3308696 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3241968 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3308696 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 424662 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 483695 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1158690 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1268062 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 51936 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1268062 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1319998 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3666630 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3792391 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 26840 ALISO VIEJO PARKWAY STE 100 |
| IRS990/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92656 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KELLY LOCKETT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9494486000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-10-20 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| 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 | 2023-10-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2023-10-31T10:26:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | KELLY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | LOCKETT |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-04-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,792,391
- Liabilities
- $3,308,696
- Net assets
- $483,695
- Revenue
- $1,319,998
- Expenses
- $1,260,965
- Net income
- $59,033