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Forster Ranch Master Association I

Not tax-deductible

Aliso Viejo, CA501(c)(4)Since 1984 EIN 33-0239012Revenue $2.6M in FY2026Latest return filed Aug 27, 2026

On file with the IRSAliso Viejo, CATax-exempt since Jul 1995

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To provide and preserve for the use and enjoyment of the community, civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all.

Form 990 Part I, line 1, FY2026. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 33-0239012) · Dispute this line
501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
94¢ of each $1 spent went to programs.
Run by 7 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
The latest return is for FY2026, this tax year.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $45K a year · 2% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
94% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
8.5 mo
of spending, in cash
8.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.9M
96% of total assets
Liabilities are 96% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$2.6M
-14% vs prior year
Spent
$2.7M
To programs
94%
Net assets
$77K
By yearFY2021–FY2026
Revenue
$2.6M
FY2026▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.6M
FY2022$1.1M
FY2023$1.3M
FY2024$1.4M
FY2025$3.0M
FY2026$2.6M
Expenses
$2.7M
FY2026▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.6M
FY2022$1.0M
FY2023$1.3M
FY2024$1.7M
FY2025$2.9M
FY2026$2.7M
Net assets
$77K
FY2026▼ -69%
Tap a bar for its year
Net assets by fiscal year
FY2021$336K
FY2022$425K
FY2023$484K
FY2024$181K
FY2025$251K
FY2026$77K

From the FY2026 Form 990 (year ending April 2026) · figures checked against the IRS filing · see the original

990 PDF Follow Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Jul 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $2.6M Management & general 6% · $159K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
Rob Herbes
Director
$0Pt VII · Sec A
Todd Hunter
Director
$0Pt VII · Sec A
Eric James
Director
$0Pt VII · Sec A
Kelly Lockett
President
$0Pt VII · Sec A
Heidi Speare
Vice Preside
$0Pt VII · Sec A
John Crippes
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Dawn Hunn
Treasurer
$0Pt VII · Sec A
See Forster Ranch Master Association I executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Preserves and maintains community properties for public use and enjoyment.

Questions for Forster Ranch Master Association I

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Your first name shows with your question. Forster Ranch Master Association I answers here, for everyone.

1 program · $2.6M · in their own filed words · FY2025
01

The Association provides for the preservation and maintenance of architecture, greenbelts, slopes, light fixtures, signage in the planned community in california. It regularly, through its maintenance and preservation activities, provides for civic betterments and social improvements wich promote the common good, health, safety and…

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 33-0239012) · Dispute this line
$2.6Mprogram expense

By the numbers

The FY2026 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.6M
Ln 12
Fees for servicesLn 2g$2.5M
Investment incomeLn 3$88K
Money outPt IX
$2.7M
Ln 25
Programscol B$2.6M
Managementcol C$159K
Owns and owesPt X
$77K
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.9M
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.5M
Investment incomeLn 3$88K
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$450K
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$1.9M
Prepaid expenses and deferred chargesLn 9$17K
Other assetsLn 15$33K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.9M
Net assetsLn 32$77K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$2.5M$1.9M
Total assetsLn 16$2.6M$2.0M
LiabilitiesLn 26$2.3M$1.9M
Net assetsLn 32$251K$77K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$152K$152K
Legal feesLn 11b$38K$38K
Office expensesLn 13$91K$91K
InsuranceLn 23$74K$74K
Other expenses (24a–d)Ln 24$2.4M$2.4M
All other expensesLn 24e$17K$10K$7K
Total functional expensesLn 25$2.7M$2.6M$159K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Aug 27, 2026 $2.6M$2.7M−$174K$77K 990 PDF
FY2025Filed with the IRS Dec 11, 2025 $3.0M$2.9M$53K$251K 990 PDF
FY2024Filed with the IRS Jan 23, 2025 $1.4M$1.7M−$285K$181K 990 PDF
FY2023Filed with the IRS Oct 31, 2023 $1.3M$1.3M$59K$484K 990 PDF
FY2022Filed with the IRS Dec 6, 2022 $1.1M$1.0M$79K$425K 990 PDF
FY2021Filed with the IRS Aug 31, 2021 $1.6M$1.6M−$3K$336K 990 PDF

Schedules filed Part IV

C · Political and lobbying D · Assets and endowments O · Explanations
See the full FY2026 990
Part I · Summary $2,563,324 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,865,966$2,475,774
I-10 Investment incomePrior year $128,468$87,550
I-11 Other revenue$0
I-12 Total revenuePrior year $2,994,434$2,563,324
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,941,264$2,737,547
I-18 Total expensesPrior year $2,941,264$2,737,547
I-19 Revenue less expensesPrior year $53,170−$174,223
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $2,563,324 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,475,774$2,475,774
VIII-3 Investment incomeExcluded from tax $87,550$87,550
VIII-12 Total revenueRelated to mission $2,475,774 · Excluded from tax $87,550$2,563,324
Part IX · Statement of functional expenses $2,737,547 across 6 lines filed
IX-11a Management feesManagement $152,202$152,202
IX-11b Legal feesPrograms $37,712$37,712
IX-13 Office expensesPrograms $91,254$91,254
IX-23 InsurancePrograms $73,621$73,621
IX-24 Other expenses (24a–d)Programs $2,365,433$2,365,433
IX-24e All other expensesPrograms $10,278 · Management $7,047$17,325
IX-25 Total functional expensesPrograms $2,578,298 · Management $159,249 · Fundraising $0$2,737,547
Part X · Balance sheet $1,990,259 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $413,142$450,327
X-2 Savings and temporary cash investmentsStart of year $2,071,108$1,489,913
X-9 Prepaid expenses and deferred chargesStart of year $40,170$16,626
X-15 Other assetsStart of year $33,549$33,393
X-16 Total assetsStart of year $2,577,034$1,990,259
X-17 Accounts payable and accrued expensesStart of year $99,041$33,469
X-19 Deferred revenueStart of year $69,278$68,990
X-25 Other liabilitiesStart of year $2,157,272$1,810,580
X-26 Total liabilitiesStart of year $2,325,591$1,913,039
X-27 Net assets without donor restrictionsStart of year $243,130$68,907
X-28 Net assets with donor restrictionsStart of year $8,313$8,313
X-32 Total net assets or fund balancesStart of year $251,443$77,220
X-33 Total liabilities and net assetsStart of year $2,577,034$1,990,259
Part XI · Reconciliation of net assets $77,220 net assets at year end
XI-1 Total revenue$2,563,324
XI-2 Total expenses$2,737,547
XI-3 Revenue less expenses−$174,223
XI-4 Net assets at start of year$251,443
XI-10 Net assets at end of year$77,220

Form 990 e-file FY2026 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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