Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.56x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Down$252,687
Down $38,334 (-13%) from 2019
Net Assets
Down$110,610
Down $181 (-0.2%) from 2019
Liabilities
Down$142,077
Down $38,153 (-21%) from 2019
Revenue And Expenses
Revenue
Up$507,913
Up $24,377 (+5.0%) from 2019
Expenses
Up$515,244
Up $29,736 (+6.1%) from 2019
Net Income
Down-$7,331
Down $5,359 (-272%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Mar 3, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $507,913
Mission and Program Overview
Mission
Enhancement of community values.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $94,729 | $103,984 | ▲ $9,255 |
| Savings and Temporary Cash Investments | $181,994 | $102,051 | ▼ $79,943 |
| Accounts Receivable | $8,448 | $40,442 | ▲ $31,994 |
| Total Assets | $291,021 | $252,687 | ▼ $38,334 |
| Other Assets Total | $5,850 | $6,210 | ▲ $360 |
| Liabilities | |||
| Other Liabilities | $152,713 | $124,524 | ▼ $28,189 |
| Deferred Revenue | $10,291 | $9,614 | ▼ $677 |
| Accounts Payable and Accrued Expenses | $17,226 | $7,939 | ▼ $9,287 |
| Total Liabilities | $180,230 | $142,077 | ▼ $38,153 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $110,791 | $110,610 | ▼ $181 |
| Total Net Assets Fund Balance | $110,791 | $110,610 | ▼ $181 |
| Total Liabilities and Net Assets / Fund Balance | $291,021 | $252,687 | ▼ $38,334 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Edward Hackbarth | President |
| Chris Deschamps | Director |
| Courtney Albini | Secretary |
| Patrick Merriman | Treasurer |
| David Kohler | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Green Valley Landscape | Lansdcape | 1182 INDUSTRIAL AVENUE, Escondido, CA 92029 | $216,703 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $505,607
- Investment Income
- $2,306
- Other Revenue
- $0
- Change in Net Assets
- $-7,331
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $507,913
- Total Revenue per Audited Statements
- $507,913
- Total Revenue per Form 990
- $507,913
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $515,244 |
| 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 | - | $50,888 | - | $50,888 |
| Other Expenses | $24,744 | - | - | $24,744 |
| Fees for Services Other | $24,636 | - | - | $24,636 |
| All Other Expenses | $17,268 | - | - | $17,268 |
| Office Expenses | - | $15,532 | - | $15,532 |
| Fees for Services Legal | $13,054 | - | - | $13,054 |
| Insurance | $6,703 | - | - | $6,703 |
| Total Functional Expenses | $448,824 | $66,420 | $0 | $515,244 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $515,244 |
| Total Expenses per Audited Statements | $515,244 |
| Total Expenses per Form 990 | $515,244 |
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 | $124,524 |
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 Viejo Master Association
- EIN
- 33-0868573
- Phone
- 8584950900
- Address
- 9665 CHESAPEAKE DRIVE SUITE 300, SAN DIEGO, CA 92123
Signing Officer
- Name
- Patrick Merriman
- Title
- Treasurer
- Phone
- 8584950900
- Signed
- 2021-03-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Edward Hackbarth
- Formed
- 1999
- 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 Appendix314 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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7939 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 8448 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 40442 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ENHANCEMENT OF COMMUNITY VALUES. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 17268 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 17268 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | WALTERS MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8584950900 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92123 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 94729 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 103984 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | GREEN VALLEY LANDSCAPE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANSDCAPE |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 505607 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -7331 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 515244 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 507913 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 9614 |
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| IRS990/Desc | 0 | THE ASSOCIATION IS A PLANNED COMMUNITY CONSISTING OF 488 RESIDENTIAL HOMES. IT PROVIDES FOR THE MAINTENANCE AND PRESERVATION OF THE COMMUNITY'S COMMON AREAS AND STANDARDS FOR THE HEALTH, WELFARE, BENEFIT AND SAFETY OF ITS RESIDENTS THROUGH VOLUNTEER COMMITTEES AND FORUMS. |
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| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 448824 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 13054 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13054 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 50888 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 50888 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 24636 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 24636 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | 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 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | EDWARD HACKBARTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID KOHLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PATRICK MERRIMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | COURTNEY ALBINI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 507913 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6703 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6703 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2306 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2306 |
| 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 | ENHANCEMENT OF COMMUNITY VALUES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 110791 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 110610 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 110791 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 110610 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 15532 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15532 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5850 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6210 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | MUDSLIDE INVESTIGATION |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | COMMON AREA MAINTENANCE |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 62884 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 38345 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 24744 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 261190 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 62884 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 38345 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 24744 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 152713 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 124524 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | EDWARD HACKBARTH |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 7150 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OWNER ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BAD DEBT RECOVERY |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | COLLECTION INCOME |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 8831 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 480819 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1972 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 505607 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 102051 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 515244 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 124524 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 507913 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 515244 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 124524 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 507913 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 507913 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 515244 |
| 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 | 291021 |
| IRS990/TotalAssetsEOYAmt | 0 | 252687 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 291021 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 252687 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 66420 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 448824 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 515244 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 180230 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 142077 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 180230 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 142077 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 110791 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 110610 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 448824 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 505607 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2306 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 505607 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 507913 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 291021 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 252687 |
| 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/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PATRICK MERRIMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8584950900 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-03-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RANCHO VIEJO MASTER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RANC |
| ReturnHeader/Filer/EIN | 0 | 330868573 |
| 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 | 2021-06-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2021-06-07T16:08:49-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | PATRICK |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MERRIMAN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $252,687
- Liabilities
- $142,077
- Net assets
- $110,610
- Revenue
- $507,913
- Expenses
- $515,244
- Net income
- -$7,331