Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Rancho Carrillo Master Association
990 • Fiscal year 2021 • EIN 33-0807650
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.83x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% 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
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Balance Sheet
Assets
Up$3,260,808
Up $151,494 (+4.9%) from 2020
Net Assets
Up$554,636
Up $21,187 (+4.0%) from 2020
Liabilities
Up$2,706,172
Up $130,307 (+5.1%) from 2020
Revenue And Expenses
Revenue
Up$2,177,660
Up $237,790 (+12%) from 2020
Expenses
Up$2,156,473
Up $138,415 (+6.9%) from 2020
Net Income
Up$21,187
Up $99,375 (+127%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Apr 5, 2022
- Return Version
- 2021v4.0
- Gross Receipts
- $2,177,660
Mission and Program Overview
Mission
The association achieves the goals of maintaining and preserving the community's common areas including parks via volunteer committees, forums and an outside management company.
The association provides for the maintenance and preservation of the community's common areas and parks via volunteer committees, forums and an outside management company.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,400,000 | $2,513,129 | ▲ $113,129 |
| Cash and Non-Interest-Bearing Accounts | $684,446 | $717,333 | ▲ $32,887 |
| Accounts Receivable | $15,060 | $9,804 | ▼ $5,256 |
| Prepaid Expenses and Deferred Charges | $5,266 | $5,458 | ▲ $192 |
| Total Assets | $3,109,314 | $3,260,808 | ▲ $151,494 |
| Other Assets Total | $4,542 | $15,084 | ▲ $10,542 |
| Liabilities | |||
| Other Liabilities | $2,419,203 | $2,518,402 | ▲ $99,199 |
| Accounts Payable and Accrued Expenses | $119,446 | $134,591 | ▲ $15,145 |
| Deferred Revenue | $37,216 | $53,179 | ▲ $15,963 |
| Total Liabilities | $2,575,865 | $2,706,172 | ▲ $130,307 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $533,449 | $554,636 | ▲ $21,187 |
| Total Net Assets Fund Balance | $533,449 | $554,636 | ▲ $21,187 |
| Total Liabilities and Net Assets / Fund Balance | $3,109,314 | $3,260,808 | ▲ $151,494 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Mike Naylor | President |
| Todd Schonenberg | Director |
| Joe Gieda | Secretary |
| Randy Adams | Treasurer/cf |
| Greg Hein | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| O'connell Landscape | Landscaping | 23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688 | $779,678 |
| Walters Management | Property Mgmt. | 9665 CHESAPEAKE DR SUITE 300, San Diego, CA 92123 | $110,304 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,161,726
- Investment Income
- $15,934
- Other Revenue
- $0
- Change in Net Assets
- $21,187
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,177,660
- Total Revenue per Audited Statements
- $2,177,660
- Total Revenue per Form 990
- $2,177,660
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,016,514 |
| Salaries, Compensation, and Employee Benefits | $139,959 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $189,161 | - | - | $189,161 |
| Other Salaries and Wages | $139,959 | - | - | $139,959 |
| Other Expenses | $132,798 | - | - | $132,798 |
| Fees for Services Management | - | $110,304 | - | $110,304 |
| Office Expenses | - | $81,082 | - | $81,082 |
| Insurance | $43,176 | - | - | $43,176 |
| Fees for Services Other | $10,840 | - | - | $10,840 |
| Fees for Services Legal | $7,615 | - | - | $7,615 |
| Total Functional Expenses | $1,965,087 | $191,386 | $0 | $2,156,473 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,156,473 |
| Total Expenses per Audited Statements | $2,156,473 |
| Total Expenses per Form 990 | $2,156,473 |
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
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Contract Liabilities | $2,517,122 |
| Deposits | $1,280 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- 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 corporation. The board of directors appoints and supervises those who are responsible for the daily activities. The board of directors governs the organization in its pursuit of the corporation's charitable mission, and board members also carry legal and ethical responsibilities because they hold the nonprofit's assets in trust for the public. Furthermore, 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
“A member of the association would generally be a subscriber to the corporation's memorandum of association (articles of incorporation) with the member's name entered in the corporation's register of members when the firm is registered (or incorporated). Owners automatically become members of the association.”
Form 990, Page 6, Part VI, Line 7A
“The corporation is structured to have members who have the right to elect directors of the corporation. During each year, the corporation holds an annual elections meeting where the association members elect the board members for the next year. The specific method of the board's election process is formally set in the corporation's organizational documents.”
Form 990, Page 6, Part VI, Line 7B
“An organization's governing documents dictate the various resolutions that require membership approval. The bylaws specify when board meetings must be held and how many board members must be present to pass official business matters via vote. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 and other required state income tax returns are prepared by an independent certified public accountant as part of the review process. These income tax returns are then provided to the board of directors for review and signature authorization prior to their filing.”
Form 990, Page 6, Part VI, Line 19
“The corporation's articles of incorporation are available to the public on the state of california's secretary of state website. Other governing documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Rancho Carrillo Master Association
- EIN
- 33-0807650
- Phone
- 8584950900
- Address
- 9665 CHESAPEAKE DRIVE SUITE 300, SAN DIEGO, CA 92123
Signing Officer
- Name
- Mike Naylor
- Title
- President
- Signed
- 2022-04-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mike Naylor
- Formed
- 1998
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Raw XML Appendix321 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/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT, PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE CORPORATION. THE BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO ARE RESPONSIBLE FOR THE DAILY ACTIVITIES. THE BOARD OF DIRECTORS GOVERNS THE ORGANIZATION IN ITS PURSUIT OF THE CORPORATION'S CHARITABLE MISSION, AND BOARD MEMBERS ALSO CARRY LEGAL AND ETHICAL RESPONSIBILITIES BECAUSE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. FURTHERMORE, 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 | 1 | A MEMBER OF THE ASSOCIATION WOULD GENERALLY BE A SUBSCRIBER TO THE CORPORATION'S MEMORANDUM OF ASSOCIATION (ARTICLES OF INCORPORATION) WITH THE MEMBER'S NAME ENTERED IN THE CORPORATION'S REGISTER OF MEMBERS WHEN THE FIRM IS REGISTERED (OR INCORPORATED). OWNERS AUTOMATICALLY BECOME MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHO HAVE THE RIGHT TO ELECT DIRECTORS OF THE CORPORATION. DURING EACH YEAR, THE CORPORATION HOLDS AN ANNUAL ELECTIONS MEETING WHERE THE ASSOCIATION MEMBERS ELECT THE BOARD MEMBERS FOR THE NEXT YEAR. THE SPECIFIC METHOD OF THE BOARD'S ELECTION PROCESS IS FORMALLY SET IN THE CORPORATION'S ORGANIZATIONAL DOCUMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE THE VARIOUS RESOLUTIONS THAT REQUIRE MEMBERSHIP APPROVAL. THE BYLAWS SPECIFY WHEN BOARD MEETINGS MUST BE HELD AND HOW MANY BOARD MEMBERS MUST BE PRESENT TO PASS OFFICIAL BUSINESS MATTERS VIA VOTE. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 AND OTHER REQUIRED STATE INCOME TAX RETURNS ARE PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AS PART OF THE REVIEW PROCESS. THESE INCOME TAX RETURNS ARE THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE AUTHORIZATION PRIOR TO THEIR FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CORPORATION'S ARTICLES OF INCORPORATION ARE AVAILABLE TO THE PUBLIC ON THE STATE OF CALIFORNIA'S SECRETARY OF STATE WEBSITE. OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 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 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3109314 |
| IRS990/TotalAssetsEOYAmt | 0 | 3260808 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3109314 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3260808 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 191386 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1965087 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2156473 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2575865 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2706172 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2575865 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2706172 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 533449 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 554636 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1965087 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2161726 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 15934 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2161726 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2177660 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3109314 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3260808 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 9665 CHESAPEAKE DRIVE SUITE 300 |
| IRS990/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92123 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | RANCHOCARRILLOHOA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MIKE NAYLOR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-04-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RANCHO CARRILLO MASTER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RANC |
| ReturnHeader/Filer/EIN | 0 | 330807650 |
| ReturnHeader/Filer/PhoneNum | 0 | 8584950900 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9665 CHESAPEAKE DRIVE SUITE 300 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN DIEGO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92123 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3164 LIONSHEAD AVENUE SUITE B |
| 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 | 2022-05-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2022-05-11T12:09:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | MICHAEL G |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | NAYLOR |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,260,808
- Liabilities
- $2,706,172
- Net assets
- $554,636
- Revenue
- $2,177,660
- Expenses
- $2,156,473
- Net income
- $21,187