Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Rancho Carrillo Master Association
990 • Fiscal year 2023 • EIN 33-0807650
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.93x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% 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
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Balance Sheet
Assets
Up$3,460,797
Up $302,729 (+9.6%) from 2022
Net Assets
Down$254,201
Down $224,838 (-47%) from 2022
Liabilities
Up$3,206,596
Up $527,567 (+20%) from 2022
Revenue And Expenses
Revenue
Down$2,262,996
Down $72,998 (-3.1%) from 2022
Expenses
Down$2,195,424
Down $229,168 (-9.5%) from 2022
Net Income
Up$67,572
Up $156,170 (+176%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Jul 16, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $2,262,996
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 | $2,738,133 | $3,237,544 | ▲ $499,411 |
| Cash and Non-Interest-Bearing Accounts | $390,096 | $193,125 | ▼ $196,971 |
| Accounts Receivable | $13,711 | $13,844 | ▲ $133 |
| Prepaid Expenses and Deferred Charges | $7,628 | $7,784 | ▲ $156 |
| Total Assets | $3,158,068 | $3,460,797 | ▲ $302,729 |
| Other Assets Total | $8,500 | $8,500 | → $0 |
| Liabilities | |||
| Other Liabilities | $2,498,334 | $2,969,082 | ▲ $470,748 |
| Accounts Payable and Accrued Expenses | $125,867 | $182,357 | ▲ $56,490 |
| Deferred Revenue | $54,828 | $55,157 | ▲ $329 |
| Total Liabilities | $2,679,029 | $3,206,596 | ▲ $527,567 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $479,039 | $254,201 | ▼ $224,838 |
| Total Net Assets Fund Balance | $479,039 | $254,201 | ▼ $224,838 |
| Total Liabilities and Net Assets / Fund Balance | $3,158,068 | $3,460,797 | ▲ $302,729 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Mike Naylor | President |
| Nazih Farah | Director-at- |
| Todd Schonenberg | Secretary |
| Steve Gold | Treasurer |
| Greg Hein | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| O'connell Landscape | Landscaping | 23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688 | $847,565 |
| Walters Management | Property Mgmt. | 9665 CHESAPEAKE DR SUITE 300, San Diego, CA 92123 | $128,099 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,132,226
- Investment Income
- $130,770
- Other Revenue
- $0
- Change in Net Assets
- $67,572
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,262,996
- Total Revenue per Audited Statements
- $2,262,996
- Total Revenue per Form 990
- $2,262,996
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,003,088 |
| Salaries, Compensation, and Employee Benefits | $192,336 |
| 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 | $234,358 | - | - | $234,358 |
| Other Salaries and Wages | $192,336 | - | - | $192,336 |
| Fees for Services Management | - | $121,611 | - | $121,611 |
| Office Expenses | - | $83,499 | - | $83,499 |
| Other Expenses | $81,481 | - | - | $81,481 |
| Insurance | $49,788 | - | - | $49,788 |
| Fees for Services Legal | $13,006 | - | - | $13,006 |
| Fees for Services Other | $12,575 | - | - | $12,575 |
| Total Functional Expenses | $1,990,314 | $205,110 | $0 | $2,195,424 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,195,424 |
| Total Expenses per Audited Statements | $2,195,424 |
| Total Expenses per Form 990 | $2,195,424 |
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 | $2,959,722 |
| Income Taxes Payable | $8,140 |
| Deposits | $1,220 |
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 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
- 2024-07-16
- 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
- 2701 LOKER AVE W STE 230, CARLSBAD, CA 92010
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Cost center expenses 81,166 0 0 community/social activity 58,045 0 0 patrol and security 33,790 0 0 pest control 18,441 0 0 bad debt 15,764 0 0 janitorial 14,682 0 0 income tax expense 10,940 0 0 property taxes 1,530 0 0 total 234,358 0 0”
Form 990, Part XI, Line 9
“Contract liabilities transfer -292,410”
Raw XML Appendix329 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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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 8140 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1220 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INCOME TAXES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2262996 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2195424 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2969082 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2262996 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2262996 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2195424 |
| 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/ExplanationTxt | 6 | COST CENTER EXPENSES 81,166 0 0 COMMUNITY/SOCIAL ACTIVITY 58,045 0 0 PATROL AND SECURITY 33,790 0 0 PEST CONTROL 18,441 0 0 BAD DEBT 15,764 0 0 JANITORIAL 14,682 0 0 INCOME TAX EXPENSE 10,940 0 0 PROPERTY TAXES 1,530 0 0 TOTAL 234,358 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONTRACT LIABILITIES TRANSFER -292,410 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | 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 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3158068 |
| IRS990/TotalAssetsEOYAmt | 0 | 3460797 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3158068 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3460797 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 205110 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1990314 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2195424 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2679029 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3206596 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2679029 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3206596 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 479039 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 254201 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1990314 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2132226 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 130770 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2132226 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2262996 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3158068 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3460797 |
| 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 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MIKE NAYLOR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-07-16 |
| 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/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 | 2024-10-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2024-10-30T14:03:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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
- $3,460,797
- Liabilities
- $3,206,596
- Net assets
- $254,201
- Revenue
- $2,262,996
- Expenses
- $2,195,424
- Net income
- $67,572