Civic Intelligence

Brookfield Ontario Ranch

EIN 47-4690503 • 501(c)4 • Foothill Ranch, CA

Profile

To provide for the general maintenance and management of the common area facilities throughout the community and to promote the common good and general welfare of the brookfield ontario ranch master planned community.

27051 Towne Centre Drive 200Foothill Ranch, CA 92610

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.39x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.47x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

58th percentile

13%

Higher net margin than 58% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

44th percentile

2.6%

Faster asset growth than 44% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

52nd percentile

8.3%

Faster revenue growth than 52% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$5,081,475

Up $713,887 (+16%) from 2023

Liabilities

Down

$1,489,094

Down $196,077 (-12%) from 2023

Net Assets

Up

$3,592,381

Up $909,964 (+34%) from 2023

Revenue

Up

$3,871,560

Up $256,300 (+7.1%) from 2023

Expenses

Down

$2,961,596

Down $166,495 (-5.3%) from 2023

Net Income

Up

$909,964

Up $422,795 (+87%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $46,977Liabilities 2016: $43,262Net Assets 2016: $3,7152016Assets 2017: $101,960Liabilities 2017: $81,381Net Assets 2017: $20,5792017Assets 2018: $2,859,899Liabilities 2018: $2,620,155Net Assets 2018: $239,7442018Assets 2019: $3,759,796Liabilities 2019: $2,481,976Net Assets 2019: $1,277,8202019Assets 2020: $4,361,121Liabilities 2020: $2,465,572Net Assets 2020: $1,895,5492020Assets 2021: $4,317,012Liabilities 2021: $2,249,337Net Assets 2021: $2,067,6752021Assets 2022: $4,257,005Liabilities 2022: $2,061,757Net Assets 2022: $2,195,2482022Assets 2023: $4,367,588Liabilities 2023: $1,685,171Net Assets 2023: $2,682,4172023Assets 2024: $5,081,475Liabilities 2024: $1,489,094Net Assets 2024: $3,592,3812024

Highlighted filing

2024

Assets$5,081,475
Liabilities$1,489,094
Net Assets$3,592,381

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $277,101Expenses 2016: $273,386Net Income 2016: $3,7152016Revenue 2017: $411,729Expenses 2017: $515,871Net Income 2017: -$104,1422017Revenue 2018: $1,399,058Expenses 2018: $1,179,893Net Income 2018: $219,1652018Revenue 2019: $2,023,944Expenses 2019: $1,229,513Net Income 2019: $794,4312019Revenue 2020: $2,437,669Expenses 2020: $1,819,940Net Income 2020: $617,7292020Revenue 2021: $2,966,763Expenses 2021: $2,712,939Net Income 2021: $253,8242021Revenue 2022: $3,338,488Expenses 2022: $3,210,915Net Income 2022: $127,5732022Revenue 2023: $3,615,260Expenses 2023: $3,128,091Net Income 2023: $487,1692023Revenue 2024: $3,871,560Expenses 2024: $2,961,596Net Income 2024: $909,9642024

Highlighted filing

2024

Revenue$3,871,560
Expenses$2,961,596
Net Income$909,964

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 24, 2025
Return Version
2024v5.1
Gross Receipts
$3,871,560
Mission and Program Overview

Mission

To promote the common good and general welfare of the brookfield ontario ranch community through the management of a common interest development; and to manage, maintain and operate the master common areas of the brookfield ontario ranch residential district which will benefit and link the entire brookfield ontario ranch community.

To provide for the general maintenance and management of the common area facilities throughout the community and to promote the common good and general welfare of the brookfield ontario ranch master planned community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,179,497$2,115,397▼ $64,100
Savings and Temporary Cash Investments$662,576$1,201,275▲ $538,699
Investments in Publicly Traded Securities$1,131,415$1,168,103▲ $36,688
Cash and Non-Interest-Bearing Accounts$283,856$339,837▲ $55,981
Accounts Receivable$91,884$192,123▲ $100,239
Prepaid Expenses and Deferred Charges$1,195$983▼ $212
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,367,588$5,081,475▲ $713,887
Other Assets Total$17,165$63,757▲ $46,592
Liabilities
Unsecured Notes Loans Payable$1,382,449$1,129,610▼ $252,839
Deferred Revenue$135,074$148,418▲ $13,344
Accounts Payable and Accrued Expenses$145,619$139,367▼ $6,252
Other Liabilities$22,029$71,699▲ $49,670
Total Liabilities$1,685,171$1,489,094▼ $196,077
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,387,857$2,383,063▲ $995,206
Net Assets Without Donor Restrictions$1,294,560$1,209,318▼ $85,242
Total Net Assets Fund Balance$2,682,417$3,592,381▲ $909,964
Total Liabilities and Net Assets / Fund Balance$4,367,588$5,081,475▲ $713,887

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,115,397$384,603$2,500,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Meagan KnechtPresident
Lee JonesVice President
Bart HayashiDirector
Paul PerscellSecretary
Colin KochTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,813,041
Investment Income
$58,519
Other Revenue
$0
Change in Net Assets
$909,964

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,871,560
Total Revenue per Audited Statements
$3,871,560
Total Revenue per Form 990
$3,871,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,433,076
Salaries, Compensation, and Employee Benefits$528,520
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$528,520--$528,520
Fees for Services Management-$183,413-$183,413
Other Expenses$127,733$322,040-$127,733
All Other Expenses$75,728$5,538-$81,266
Interest$65,358--$65,358
Depreciation Depletion$64,100--$64,100
Insurance-$50,711-$50,711
Fees for Services Accounting-$5,150-$5,150
Total Functional Expenses$2,394,744$566,852$0$2,961,596

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,961,596
Total Expenses per Audited Statements$2,961,596
Total Expenses per Form 990$2,961,596
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interfund Borrowings$58,598
Other Current Liabilities$7,775
State Taxes Payable$5,326
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
Yes
Conflict-of-interest policy
Yes
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

The daily affairs and monthly financial reporting are handled by the management company which has an onsite lifestyle director and offsite general manager and assistant; all of which are employed by the management company. Such financial reporting is reviewed by the board of directors at their monthly meetings.

Form 990, Part VI, Section A, Line 6

Anyone who buys a unit in the association automatically becomes a member of the association.

Form 990, Part VI, Section A, Line 7A

Members vote for the board of directors for the upcoming year at the annual meeting.

Form 990, Part VI, Section A, Line 7B

Decisions that require a vote of the membership because of statutory or the governing documents require approval by an established percentage of the community.

Form 990, Part VI, Section B, Line 11B

The board of directors reviews all tax filings before submitting them to federal and state agencies.

Form 990, Part VI, Section B, Line 15B

The board reviews and approves the staff salaries when the budgets are reviewed.

Form 990, Part VI, Section C, Line 19

They are available upon request.

Filing and Contact Details

Filer

Filer Name
Brookfield Ontario Ranch
EIN
47-4690503
Phone
9497687261
Address
27051 Towne Centre Drive 200, Foothill Ranch, CA 92610

Signing Officer

Name
Meagan Knecht
Title
President
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Meagan Knecht
Formed
2015
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
15

Preparer

Firm
Fox & Stephens CPAs Inc
Address
9302 Pittsburgh Ave Ste 200, Rancho Cucamonga, CA 91730
Preparer
Matthew P Holland CPA
Phone
9099806050
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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/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0909964
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03668208
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0662576
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01201275
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02115397
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0384603
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02500000
IRS990ScheduleD/ExpensesSubtotalAmt02961596
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17775
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25326
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Interfund Borrowings
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Current Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2State Taxes Payable
IRS990ScheduleD/RevenueSubtotalAmt03871560
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02115397
IRS990ScheduleD/TotalExpensesPerForm990Amt02961596
IRS990ScheduleD/TotalLiabilityAmt071699
IRS990ScheduleD/TotalRevenuePerForm990Amt03871560
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03871560
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02961596
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DAILY AFFAIRS AND MONTHLY FINANCIAL REPORTING ARE HANDLED BY THE MANAGEMENT COMPANY WHICH HAS AN ONSITE LIFESTYLE DIRECTOR AND OFFSITE GENERAL MANAGER AND ASSISTANT; ALL OF WHICH ARE EMPLOYED BY THE MANAGEMENT COMPANY. SUCH FINANCIAL REPORTING IS REVIEWED BY THE BOARD OF DIRECTORS AT THEIR MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANYONE WHO BUYS A UNIT IN THE ASSOCIATION AUTOMATICALLY BECOMES A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE FOR THE BOARD OF DIRECTORS FOR THE UPCOMING YEAR AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS THAT REQUIRE A VOTE OF THE MEMBERSHIP BECAUSE OF STATUTORY OR THE GOVERNING DOCUMENTS REQUIRE APPROVAL BY AN ESTABLISHED PERCENTAGE OF THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS ALL TAX FILINGS BEFORE SUBMITTING THEM TO FEDERAL AND STATE AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD REVIEWS AND APPROVES THE STAFF SALARIES WHEN THE BUDGETS ARE REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THEY ARE AVAILABLE UPON REQUEST.
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 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04367588
IRS990/TotalAssetsEOYAmt05081475
IRS990/TotalAssetsGrp/BOYAmt04367588
IRS990/TotalAssetsGrp/EOYAmt05081475
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt07
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0566852
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02394744
IRS990/TotalFunctionalExpensesGrp/TotalAmt02961596
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01685171
IRS990/TotalLiabilitiesEOYAmt01489094
IRS990/TotalLiabilitiesGrp/BOYAmt01685171
IRS990/TotalLiabilitiesGrp/EOYAmt01489094
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02682417
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03592381
IRS990/TotalProgramServiceExpensesAmt02394744
IRS990/TotalProgramServiceRevenueAmt03813041
IRS990/TotalRevenueGrp/ExclusionAmt058519
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03813041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03871560
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04367588
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05081475
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01382449
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01129610
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt027051 Towne Centre Drive 200
IRS990/USAddress/CityNm0Foothill Ranch
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092610
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Meagan Knecht
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Brookfield Ontario Ranch
ReturnHeader/Filer/BusinessNameControlTxt0BROO
ReturnHeader/Filer/EIN0474690503
ReturnHeader/Filer/PhoneNum09497687261
ReturnHeader/Filer/USAddress/AddressLine1Txt027051 Towne Centre Drive 200
ReturnHeader/Filer/USAddress/CityNm0Foothill Ranch
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092610
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330271663
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fox & Stephens CPAs Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09302 Pittsburgh Ave Ste 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rancho Cucamonga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091730
ReturnHeader/PreparerPersonGrp/PhoneNum09099806050
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew P Holland CPA
ReturnHeader/ReturnTs02025-04-24T12:07:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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