Civic Intelligence

Serrano Highlands Master Assoc

EIN 95-3833670 • 501(c)4 • Lake Forest, CA

Profile

MAINTAIN COMMUNITY AREAS

25531 Commercentre DriveLake Forest, CA 92630
Siviq Scores

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

Liabilities / Assets

84th percentile

0.40x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.21x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

6th percentile

-28%

Faster asset growth than 6% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

15%

Faster revenue growth than 66% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$389,924

Down $150,017 (-28%) from 2024

Liabilities

Down

$156,487

Down $47,798 (-23%) from 2024

Net Assets

Down

$233,437

Down $102,219 (-30%) from 2024

Operations
Liabilities / Revenue72nd percentileNet Margin17th percentile

Revenue

Up

$734,960

Up $95,243 (+15%) from 2024

Expenses

Up

$849,839

Up $192,827 (+29%) from 2024

Net Income

Down

-$114,879

Down $97,584 (-564%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$600K$400K$200K$0Assets 2011: $483,793Liabilities 2011: $86,573Net Assets 2011: $397,2202011Assets 2012: $471,462Liabilities 2012: $91,094Net Assets 2012: $380,3682012Assets 2013: $482,851Liabilities 2013: $60,730Net Assets 2013: $422,1212013Assets 2014: $466,838Liabilities 2014: $60,449Net Assets 2014: $406,3892014Assets 2015: $436,519Liabilities 2015: $53,809Net Assets 2015: $382,7102015Assets 2016: $472,138Liabilities 2016: $57,843Net Assets 2016: $414,2952016Assets 2017: $492,813Liabilities 2017: $120,799Net Assets 2017: $372,0142017Assets 2018: $504,441Liabilities 2018: $69,492Net Assets 2018: $434,9492018Assets 2019: $475,139Liabilities 2019: $70,979Net Assets 2019: $404,1602019Assets 2021: $488,705Liabilities 2021: $76,536Net Assets 2021: $412,1692021Assets 2022: $486,733Liabilities 2022: $76,626Net Assets 2022: $410,1072022Assets 2023: $474,085Liabilities 2023: $112,048Net Assets 2023: $362,0372023Assets 2024: $539,941Liabilities 2024: $204,285Net Assets 2024: $335,6562024Assets 2025: $389,924Liabilities 2025: $156,487Net Assets 2025: $233,4372025

Highlighted filing

2025

Assets$389,924
Liabilities$156,487
Net Assets$233,437
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $496,697Expenses 2011: $478,847Net Income 2011: $17,8502011Revenue 2012: $497,362Expenses 2012: $514,214Net Income 2012: -$16,8522012Revenue 2013: $494,703Expenses 2013: $452,950Net Income 2013: $41,7532013Revenue 2014: $486,822Expenses 2014: $502,554Net Income 2014: -$15,7322014Revenue 2015: $488,435Expenses 2015: $512,114Net Income 2015: -$23,6792015Revenue 2016: $520,482Expenses 2016: $488,897Net Income 2016: $31,5852016Revenue 2017: $510,558Expenses 2017: $552,839Net Income 2017: -$42,2812017Revenue 2018: $508,526Expenses 2018: $445,591Net Income 2018: $62,9352018Revenue 2019: $509,088Expenses 2019: $539,877Net Income 2019: -$30,7892019Revenue 2021: $536,838Expenses 2021: $552,973Net Income 2021: -$16,1352021Revenue 2022: $571,480Expenses 2022: $567,162Net Income 2022: $4,3182022Revenue 2023: $591,181Expenses 2023: $630,077Net Income 2023: -$38,8962023Revenue 2024: $639,717Expenses 2024: $657,012Net Income 2024: -$17,2952024Revenue 2025: $734,960Expenses 2025: $849,839Net Income 2025: -$114,8792025

Highlighted filing

2025

Revenue$734,960
Expenses$849,839
Net Income-$114,879
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$389,924
Liabilities
$156,487
Net assets
$233,437
Revenue
$734,960
Expenses
$849,839
Net income
-$114,879
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.90$1.56$2.33$7.35$8.50$1.15
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$2.04$3.36$6.40$6.57$0.17
2023Detailed filing. Detailed filing data is available for this year.$4.74$1.12$3.62$5.91$6.30$0.39
2022Detailed filing. Detailed filing data is available for this year.$4.87$0.77$4.10$5.71$5.67$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.89$0.77$4.12$5.37$5.53$0.16
2019Summary only. Only limited summary data is available for this year.$4.75$0.71$4.04$5.09$5.40$0.31
2018Summary only. Only limited summary data is available for this year.$5.04$0.69$4.35$5.09$4.46$0.63
2017Summary only. Only limited summary data is available for this year.$4.93$1.21$3.72$5.11$5.53$0.42
2016Summary only. Only limited summary data is available for this year.$4.72$0.58$4.14$5.20$4.89$0.32
2015Summary only. Only limited summary data is available for this year.$4.37$0.54$3.83$4.88$5.12$0.24
2014Summary only. Only limited summary data is available for this year.$4.67$0.60$4.06$4.87$5.03$0.16
2013Summary only. Only limited summary data is available for this year.$4.83$0.61$4.22$4.95$4.53$0.42
2012Summary only. Only limited summary data is available for this year.$4.71$0.91$3.80$4.97$5.14$0.17
2011Summary only. Only limited summary data is available for this year.$4.84$0.87$3.97$4.97$4.79$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Feb 2, 2026
Return Version
2024v5.0
Gross Receipts
$734,960
Mission and Program Overview

Mission

MAINTAIN COMMUNITY AREAS

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$489,807$347,573▼ $142,234
Rtn Earn Endowment Incm Other Fnds$335,656$233,437▼ $102,219
Cash and Non-Interest-Bearing Accounts$29,664$18,919▼ $10,745
Prepaid Expenses and Deferred Charges$10,947$11,130▲ $183
Accounts Receivable$6,372$10,023▲ $3,651
Total Assets$539,941$389,924▼ $150,017
Other Assets Total$3,151$2,279▼ $872
Liabilities
Accounts Payable and Accrued Expenses$42,533$85,873▲ $43,340
Deferred Revenue$65,526$48,080▼ $17,446
Other Liabilities$96,226$22,534▼ $73,692
Total Liabilities$204,285$156,487▼ $47,798
Net Assets / Fund Balance
Total Net Assets Fund Balance$335,656$233,437▼ $102,219
Total Liabilities and Net Assets / Fund Balance$539,941$389,924▼ $150,017
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jack ZickafoosePresident
Larry KallestadMember-at-la
Rich HobsonMember-at-la
Santo MastropietroSecretary
Leif RanestadTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Morrison Landscape INCLandscape1225 E WAKEHAM AVENUE, Santa Ana, CA 92705$484,994
The Management Trust-irvineManagement5 PETER CANYON ROAD STE 200, Irvine, CA 92606$136,523
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$626,599
Investment Income
$19,579
Other Revenue
$88,782
Change in Net Assets
$-114,879

Audited Revenue Reconciliation

Revenue per Audited Statements
$734,960
Total Revenue per Audited Statements
$734,960
Total Revenue per Form 990
$734,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$849,839
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
Office Expenses-$76,608-$76,608
Other Expenses$73,035--$73,035
Fees for Services Management-$63,705-$63,705
All Other Expenses$17,426$1,658-$19,084
Insurance-$6,836-$6,836
Fees for Services Legal-$5,697-$5,697
Fees for Services Accounting-$2,115-$2,115
Total Functional Expenses$693,220$156,619$0$849,839

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$849,839
Total Expenses per Audited Statements$849,839
Total Expenses per Form 990$849,839
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Settlement Liability$22,534
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Yes - crummack huseby property management, inc.: 25531 commercentre drive, lake forest, ca 92630”

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“YES”

Form 990, Page 6, Part VI, Line 11B

“An independent cpa prepares the tax returns based upon financial statements that were approved by the board.”

Form 990, Page 6, Part VI, Line 19

“They are available upon request.”

Filing and Contact Details

Filer

Filer Name
Serrano Highlands Master Assoc
EIN
95-3833670
Phone
9493679430
Address
25531 COMMERCENTRE DRIVE, LAKE FOREST, CA 92630

Signing Officer

Name
Leif Ranestad
Title
Treasurer
Phone
9493679430
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leif Ranestad
Formed
1982
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Vanderpol and Company
Address
151 KALMUS DR STE M3A, COSTA MESA, CA 92626-7934
Preparer
Catherine Vanderpol CPA
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Exempt membership adj. 12,660”

Raw XML Appendix323 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt042533
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt085873
IRS990/AccountsReceivableGrp/BOYAmt06372
IRS990/AccountsReceivableGrp/EOYAmt010023
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MAINTAIN COMMUNITY AREAS
IRS990/AddressChangeInd0X
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01658
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017426
IRS990/AllOtherExpensesGrp/TotalAmt019084
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CRUMMACK HUSEBY PROPERTY MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum09493679430
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt025531 COMMERCENTRE DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE FOREST
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092630
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt029664
IRS990/CashNonInterestBearingGrp/EOYAmt018919
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0484994
IRS990/ContractorCompensationGrp/CompensationAmt1136523
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01225 E WAKEHAM AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt15 PETER CANYON ROAD STE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SANTA ANA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1IRVINE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092705
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd192606
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0MORRISON LANDSCAPE INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1THE MANAGEMENT TRUST-IRVINE
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPE
IRS990/ContractorCompensationGrp/ServicesDesc1MANAGEMENT
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt019579
IRS990/CYOtherExpensesAmt0849839
IRS990/CYOtherRevenueAmt088782
IRS990/CYProgramServiceRevenueAmt0626599
IRS990/CYRevenuesLessExpensesAmt0-114879
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0849839
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0734960
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt065526
IRS990/DeferredRevenueGrp/EOYAmt048080
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0SERRANO HIGHLANDS MASTER ASSOCIATION MAINTAINS GREENBELTS, SLOPES, AND PARK AREAS FOR OVER 919 COMMUNITY MEMBERS FOR USE YEAR ROUND.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0693220
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02115
IRS990/FeesForServicesAccountingGrp/TotalAmt02115
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt05697
IRS990/FeesForServicesLegalGrp/TotalAmt05697
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt063705
IRS990/FeesForServicesManagementGrp/TotalAmt063705
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0RICH HOBSON
IRS990/Form990PartVIISectionAGrp/PersonNm1LARRY KALLESTAD
IRS990/Form990PartVIISectionAGrp/PersonNm2SANTO MASTROPIETRO
IRS990/Form990PartVIISectionAGrp/PersonNm3LEIF RANESTAD
IRS990/Form990PartVIISectionAGrp/PersonNm4JACK ZICKAFOOSE
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/TitleTxt0MEMBER-AT-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER-AT-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0734960
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06836
IRS990/InsuranceGrp/TotalAmt06836
IRS990/InvestmentIncomeGrp/ExclusionAmt019579
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt019579
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MAINTAIN COMMUNITY AREAS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0335656
IRS990/NetAssetsOrFundBalancesEOYAmt0233437
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt076608
IRS990/OfficeExpensesGrp/TotalAmt076608
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03151
IRS990/OtherAssetsTotalGrp/EOYAmt02279
IRS990/OtherChangesInNetAssetsAmt012660
IRS990/OtherExpensesGrp/Desc0LANDSCAPE MAINT & SUPPLIE
IRS990/OtherExpensesGrp/Desc1IRRIGATION REPAIRS
IRS990/OtherExpensesGrp/Desc2TREE MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0345678
IRS990/OtherExpensesGrp/ProgramServicesAmt1149544
IRS990/OtherExpensesGrp/ProgramServicesAmt2107537
IRS990/OtherExpensesGrp/ProgramServicesAmt373035
IRS990/OtherExpensesGrp/TotalAmt0345678
IRS990/OtherExpensesGrp/TotalAmt1149544
IRS990/OtherExpensesGrp/TotalAmt2107537
IRS990/OtherExpensesGrp/TotalAmt373035
IRS990/OtherLiabilitiesGrp/BOYAmt096226
IRS990/OtherLiabilitiesGrp/EOYAmt022534
IRS990/OtherRevenueMiscGrp/Desc0SETTLEMENT
IRS990/OtherRevenueMiscGrp/Desc1OTHER MEMBER INCOME
IRS990/OtherRevenueMiscGrp/Desc2CREDIT LOSS RECOVERY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt073692
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt111518
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt23572
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt073692
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111518
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23572
IRS990/OtherRevenueTotalAmt088782
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010947
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011130
IRS990/PrincipalOfficerNm0LEIF RANESTAD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0626599
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0626599
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019757
IRS990/PYOtherExpensesAmt0657012
IRS990/PYOtherRevenueAmt025061
IRS990/PYProgramServiceRevenueAmt0594899
IRS990/PYRevenuesLessExpensesAmt0-17295
IRS990/PYTotalExpensesAmt0657012
IRS990/PYTotalRevenueAmt0639717
IRS990/ReconcilationRevenueExpnssAmt0-114879
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0626599
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0335656
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0233437
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0489807
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0347573
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0849839
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022534
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED SETTLEMENT LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt0734960
IRS990ScheduleD/TotalExpensesPerForm990Amt0849839
IRS990ScheduleD/TotalLiabilityAmt022534
IRS990ScheduleD/TotalRevenuePerForm990Amt0734960
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0734960
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0849839
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES - CRUMMACK HUSEBY PROPERTY MANAGEMENT, INC.: 25531 COMMERCENTRE DRIVE, LAKE FOREST, CA 92630
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN INDEPENDENT CPA PREPARES THE TAX RETURNS BASED UPON FINANCIAL STATEMENTS THAT WERE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXEMPT MEMBERSHIP ADJ. 12,660
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0539941
IRS990/TotalAssetsEOYAmt0389924
IRS990/TotalAssetsGrp/BOYAmt0539941
IRS990/TotalAssetsGrp/EOYAmt0389924
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156619
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0693220
IRS990/TotalFunctionalExpensesGrp/TotalAmt0849839
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0204285
IRS990/TotalLiabilitiesEOYAmt0156487
IRS990/TotalLiabilitiesGrp/BOYAmt0204285
IRS990/TotalLiabilitiesGrp/EOYAmt0156487
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0335656
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0233437
IRS990/TotalProgramServiceExpensesAmt0693220
IRS990/TotalProgramServiceRevenueAmt0626599
IRS990/TotalRevenueGrp/ExclusionAmt019579
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0715381
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0734960
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0539941
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0389924
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025531 COMMERCENTRE DRIVE
IRS990/USAddress/CityNm0LAKE FOREST
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092630
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEIF RANESTAD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09493679430
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SERRANO HIGHLANDS MASTER ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0SERR
ReturnHeader/Filer/EIN0953833670
ReturnHeader/Filer/PhoneNum09493679430
ReturnHeader/Filer/USAddress/AddressLine1Txt025531 COMMERCENTRE DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAKE FOREST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092630
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464435702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANDERPOL AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 KALMUS DR STE M3A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COSTA MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926267934
ReturnHeader/PreparerPersonGrp/PhoneNum07144371025
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE VANDERPOL CPA
ReturnHeader/ReturnTs02026-02-02T16:57:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.