Civic Intelligence

Rancho Del Rio Master Association

EIN 33-0389152 • 501(c)4 • Irvine, 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.

240 Commerce Ste 200Irvine, CA 92602

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.26x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.27x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

42nd percentile

3.8%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-44%

Faster asset growth than 4% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

76th percentile

28%

Faster revenue growth than 76% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$226,563

Down $358,078 (-61%) from 2023

Liabilities

Down

$286,296

Down $397,506 (-58%) from 2023

Net Assets

Up

-$59,733

Up $39,428 (+40%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin42nd percentile

Revenue

Up

$1,048,193

Up $154,851 (+17%) from 2023

Expenses

Up

$1,008,765

Up $132,223 (+15%) from 2023

Net Income

Up

$39,428

Up $22,628 (+135%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$1.0M$500K$0-$500KAssets 2015: $799,258Liabilities 2015: $41,283Net Assets 2015: $757,9752015Assets 2016: $841,159Liabilities 2016: $38,352Net Assets 2016: $802,8072016Assets 2017: $926,602Liabilities 2017: $44,067Net Assets 2017: $882,5352017Assets 2018: $801,040Liabilities 2018: $48,566Net Assets 2018: $752,4742018Assets 2019: $839,192Liabilities 2019: $832,394Net Assets 2019: $6,7982019Assets 2020: $829,253Liabilities 2020: $811,330Net Assets 2020: $17,9232020Assets 2021: $842,439Liabilities 2021: $875,741Net Assets 2021: -$33,3022021Assets 2022: $732,021Liabilities 2022: $847,982Net Assets 2022: -$115,9612022Assets 2023: $584,641Liabilities 2023: $683,802Net Assets 2023: -$99,1612023Assets 2024: $226,563Liabilities 2024: $286,296Net Assets 2024: -$59,7332024

Highlighted filing

2024

Assets$226,563
Liabilities$286,296
Net Assets-$59,733
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $439,757Expenses 2015: $393,494Net Income 2015: $46,2632015Revenue 2016: $462,610Expenses 2016: $417,778Net Income 2016: $44,8322016Revenue 2017: $417,968Expenses 2017: $338,240Net Income 2017: $79,7282017Revenue 2018: $420,101Expenses 2018: $550,162Net Income 2018: -$130,0612018Revenue 2019: $445,946Expenses 2019: $423,382Net Income 2019: $22,5642019Revenue 2020: $480,504Expenses 2020: $469,379Net Income 2020: $11,1252020Revenue 2021: $462,774Expenses 2021: $507,041Net Income 2021: -$44,2672021Revenue 2022: $644,308Expenses 2022: $726,967Net Income 2022: -$82,6592022Revenue 2023: $893,342Expenses 2023: $876,542Net Income 2023: $16,8002023Revenue 2024: $1,048,193Expenses 2024: $1,008,765Net Income 2024: $39,4282024

Highlighted filing

2024

Revenue$1,048,193
Expenses$1,008,765
Net Income$39,428
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$226,563
Liabilities
$286,296
Net assets
-$59,733
Revenue
$1,048,193
Expenses
$1,008,765
Net income
$39,428
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.29$0.06$1.05$1.01$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.68$0.10$0.89$0.88$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.73$0.85$0.12$0.64$0.73$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.84$0.88$0.03$0.46$0.51$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.81$0.02$0.48$0.47$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.83$0.01$0.45$0.42$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.75$0.42$0.55$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.04$0.88$0.42$0.34$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.84$0.04$0.80$0.46$0.42$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.04$0.76$0.44$0.39$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,048,193
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 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$91,325$158,663▲ $67,338
Savings and Temporary Cash Investments$473,000$60,000▼ $413,000
Prepaid Expenses and Deferred Charges$904$4,767▲ $3,863
Accounts Receivable$19,412$3,133▼ $16,279
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$25,244$-20,873▼ $46,117
Cap Stk Tr Prin Current Funds$-124,405$-38,860▲ $85,545
Total Assets$584,641$226,563▼ $358,078
Liabilities
Deferred Revenue$571,141$216,491▼ $354,650
Accounts Payable and Accrued Expenses$111,094$69,805▼ $41,289
Other Liabilities$1,567$0▼ $1,567
Total Liabilities$683,802$286,296▼ $397,506
Net Assets / Fund Balance
Total Net Assets Fund Balance$-99,161$-59,733▲ $39,428
Total Liabilities and Net Assets / Fund Balance$584,641$226,563▼ $358,078
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Sylvester ArcaroPresident
William BrooksVice President
Lewis SchusterMember at Large
Dana AndersonSecretary
Eduardo MolinaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bemus Landscape INCLandscapingPO BOX 846774, Los Angeles, CA 90084$618,310
Revenue and Support

Revenue Composition

Contributions and Grants
$1,016,919
Program Service Revenue
$6,316
Investment Income
$9,009
Other Revenue
$15,949
Change in Net Assets
$39,428

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,048,193
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,048,193
Total Revenue per Form 990
$1,048,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,008,765
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-$56,913-$56,913
All Other Expenses$18,200$11,592-$29,792
Other Expenses$16,391--$16,391
Insurance$14,569--$14,569
Fees for Services Accounting-$7,246-$7,246
Fees for Services Legal$1,301--$1,301
Total Functional Expenses$933,014$75,751$0$1,008,765

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,008,765
Total Expenses per Audited Statements$1,008,765
Total Expenses per Form 990$1,008,765
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 Del Rio Master Association
EIN
33-0389152
Phone
9498332600
Address
240 COMMERCE STE 200, IRVINE, CA 92602

Signing Officer

Name
Sylvester Arcaro
Title
President
Phone
9498332600
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sylvester Arcaro
Formed
1989
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6

Preparer

Firm
INOUYE SHIVELY KLATT & MCCORVEY CPA'S
Address
23282 MILL CREEK DR STE 200, LAGUNA HILLS, CA 92653
Preparer
Randall R Azar Ea
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 Appendix347 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0111094
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt069805
IRS990/AccountsReceivableGrp/BOYAmt019412
IRS990/AccountsReceivableGrp/EOYAmt03133
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.
IRS990/AddressChangeInd0X
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011592
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018200
IRS990/AllOtherExpensesGrp/TotalAmt029792
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KEYSTONE PACIFIC PROPERTY MANAGEMENT LLC
IRS990/BooksInCareOfDetail/PhoneNum09498332600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0240 COMMERCE STE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092602
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0-124405
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0-38860
IRS990/CashNonInterestBearingGrp/BOYAmt091325
IRS990/CashNonInterestBearingGrp/EOYAmt0158663
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0618310
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 846774
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LOS ANGELES
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd090084
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BEMUS LANDSCAPE INC
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01016919
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt09009
IRS990/CYOtherExpensesAmt01008765
IRS990/CYOtherRevenueAmt015949
IRS990/CYProgramServiceRevenueAmt06316
IRS990/CYRevenuesLessExpensesAmt039428
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01008765
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01048193
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0571141
IRS990/DeferredRevenueGrp/EOYAmt0216491
IRS990/DelegationOfMgmtDutiesInd01
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.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0933014
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07246
IRS990/FeesForServicesAccountingGrp/TotalAmt07246
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01301
IRS990/FeesForServicesLegalGrp/TotalAmt01301
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt056913
IRS990/FeesForServicesManagementGrp/TotalAmt056913
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0SYLVESTER ARCARO
IRS990/Form990PartVIISectionAGrp/PersonNm1EDUARDO MOLINA
IRS990/Form990PartVIISectionAGrp/PersonNm2DANA ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm3WILLIAM BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm4LEWIS SCHUSTER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER AT LARGE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01048193
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt014569
IRS990/InsuranceGrp/TotalAmt014569
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt09009
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09009
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01016919
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-99161
IRS990/NetAssetsOrFundBalancesEOYAmt0-59733
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LANDSCAPE SERVICES
IRS990/OtherExpensesGrp/Desc1WATER
IRS990/OtherExpensesGrp/Desc2GENERAL MAINTENANCE AND
IRS990/OtherExpensesGrp/Desc3FENCING/WALLS/GATES
IRS990/OtherExpensesGrp/ProgramServicesAmt0762752
IRS990/OtherExpensesGrp/ProgramServicesAmt190947
IRS990/OtherExpensesGrp/ProgramServicesAmt228854
IRS990/OtherExpensesGrp/ProgramServicesAmt316391
IRS990/OtherExpensesGrp/TotalAmt0762752
IRS990/OtherExpensesGrp/TotalAmt190947
IRS990/OtherExpensesGrp/TotalAmt228854
IRS990/OtherExpensesGrp/TotalAmt316391
IRS990/OtherLiabilitiesGrp/BOYAmt01567
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/Desc0WATER CONSERVATION REB
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015949
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015949
IRS990/OtherRevenueTotalAmt015949
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0904
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04767
IRS990/PrincipalOfficerNm0SYLVESTER ARCARO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0OTHER PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06316
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06316
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0675418
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt022453
IRS990/PYOtherExpensesAmt0876542
IRS990/PYOtherRevenueAmt0191538
IRS990/PYProgramServiceRevenueAmt03933
IRS990/PYRevenuesLessExpensesAmt016800
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0876542
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0893342
IRS990/ReconcilationRevenueExpnssAmt039428
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt031274
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt025244
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-20873
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0473000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE C
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01008765
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01048193
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01008765
IRS990ScheduleD/TotalRevenuePerForm990Amt01048193
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01048193
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01008765
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/TotalAssetsBOYAmt0584641
IRS990/TotalAssetsEOYAmt0226563
IRS990/TotalAssetsGrp/BOYAmt0584641
IRS990/TotalAssetsGrp/EOYAmt0226563
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01016919
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075751
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0933014
IRS990/TotalFunctionalExpensesGrp/TotalAmt01008765
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0683802
IRS990/TotalLiabilitiesEOYAmt0286296
IRS990/TotalLiabilitiesGrp/BOYAmt0683802
IRS990/TotalLiabilitiesGrp/EOYAmt0286296
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-99161
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-59733
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0933014
IRS990/TotalProgramServiceRevenueAmt06316
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031274
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01048193
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0584641
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0226563
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0240 COMMERCE STE 200
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092602
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SYLVESTER ARCARO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09498332600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RANCHO DEL RIO MASTER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O KEYSTONE
ReturnHeader/Filer/BusinessNameControlTxt0RANC
ReturnHeader/Filer/EIN0330389152
ReturnHeader/Filer/PhoneNum09498332600
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 COMMERCE STE 200
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092602
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/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL R AZAR EA
ReturnHeader/ReturnTs02026-01-13T12:56:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.