philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Forster Ranch Master Association I FY2023 filing

Not tax-deductible

Aliso Viejo, CA501(c)(4)Since 1984 EIN 33-0239012Revenue $1.3M in FY2023

On file with the IRS26840 Aliso Viejo Pkwy Ste 100, 92656-2624 · Aliso Viejo, CATax-exempt since Jul 1995

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
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
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
36 mo
of spending, in cash
Looks good: 35.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.3M
87% of total assets
Concern: liabilities are 87% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+20% vs prior year
Spent
$1.3M
To programs
92%
Net assets
$484K
By yearFY2021–FY2026
Revenue
$1.3M
FY2023▲ +20%
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
$1.3M
FY2023▲ +23%
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
$484K
FY2023▲ +14%
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 FY2023 Form 990 (year ending April 2023) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2026) →

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

92 cents of each dollar spent went to programs.

Program services 92% · $1.2M Management & general 8% · $102K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
Rich Coppa
Director
$0Pt VII · Sec A
Sky Scott
Director
$0Pt VII · Sec A
Heidi Speare
President
$0Pt VII · Sec A
Rob Herbes
Vice Preside
$0Pt VII · Sec A
Kelly Lockett
Treasurer
$0Pt VII · Sec A
Eric James
Secretary
$0Pt VII · Sec A
See Forster Ranch Master Association I executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Tap to ask. Forster Ranch Master Association I sees how many people are interested.

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

Provided by the organization

Know this org? Add your story

1 program · $1.2M · in their own filed words · FY2022
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…

$1.2Mprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$52K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.2M
Managementcol C$102K
Owns and owesPt X
$484K
net assets · Ln 32
Cash and savingsLn 1–2$3.8M
Total assetsLn 16$3.8M
LiabilitiesLn 26$3.3M
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$52K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$2.6M
Cash and savings togetherLn 1–2$3.8M
Other assetsLn 15$30K
Total assetsLn 16$3.8M
LiabilitiesLn 26$3.3M
Net assetsLn 32$484K
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 FY23End FY23
Cash and savingsLn 1–2$3.6M$3.8M
Total assetsLn 16$3.7M$3.8M
LiabilitiesLn 26$3.2M$3.3M
Net assetsLn 32$425K$484K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$98K$98K
Legal feesLn 11b$8K$8K
Office expensesLn 13$15K$15K
InsuranceLn 23$19K$19K
Other expenses (24a–d)Ln 24$1.1M$1.1M
All other expensesLn 24e$7K$3K$4K
Total functional expensesLn 25$1.3M$1.2M$102K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $2.6M$2.7M−$174K$77K 990 PDF
FY2025 $3.0M$2.9M$53K$251K 990 PDF
FY2024 $1.4M$1.7M−$285K$181K 990 PDF
FY2023 Viewing $1.3M$1.3M$59K$484K 990 PDF
FY2022 $1.1M$1.0M$79K$425K 990 PDF
FY2021 $1.6M$1.6M−$3K$336K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,319,998 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,069,609$1,268,062
I-10 Investment incomePrior year $32,508$51,936
I-11 Other revenue$0
I-12 Total revenuePrior year $1,102,117$1,319,998
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 $1,023,296$1,260,965
I-18 Total expensesPrior year $1,023,296$1,260,965
I-19 Revenue less expensesPrior year $78,821$59,033
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 $1,319,998 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,268,062$1,268,062
VIII-3 Investment incomeExcluded from tax $51,936$51,936
VIII-12 Total revenueRelated to mission $1,268,062 · Excluded from tax $51,936$1,319,998
Part IX · Statement of functional expenses $1,260,965 across 6 lines filed
IX-11a Management feesManagement $98,316$98,316
IX-11b Legal feesPrograms $8,427$8,427
IX-13 Office expensesPrograms $14,541$14,541
IX-23 InsurancePrograms $19,099$19,099
IX-24 Other expenses (24a–d)Programs $1,113,476$1,113,476
IX-24e All other expensesPrograms $3,147 · Management $3,959$7,106
IX-25 Total functional expensesPrograms $1,158,690 · Management $102,275 · Fundraising $0$1,260,965
Part X · Balance sheet $3,792,391 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $605,448$1,112,512
X-2 Savings and temporary cash investmentsStart of year $3,025,422$2,638,262
X-4 Accounts receivableStart of year $22,971$4,490
X-9 Prepaid expenses and deferred chargesStart of year $2,848$6,801
X-15 Other assetsStart of year $9,941$30,326
X-16 Total assetsStart of year $3,666,630$3,792,391
X-17 Accounts payable and accrued expensesStart of year $45,394$60,917
X-19 Deferred revenueStart of year $70,253$75,664
X-25 Other liabilitiesStart of year $3,126,321$3,172,115
X-26 Total liabilitiesStart of year $3,241,968$3,308,696
X-27 Net assets without donor restrictionsStart of year $416,349$475,382
X-28 Net assets with donor restrictionsStart of year $8,313$8,313
X-32 Total net assets or fund balancesStart of year $424,662$483,695
X-33 Total liabilities and net assetsStart of year $3,666,630$3,792,391
Part XI · Reconciliation of net assets $483,695 net assets at year end
XI-1 Total revenue$1,319,998
XI-2 Total expenses$1,260,965
XI-3 Revenue less expenses$59,033
XI-4 Net assets at start of year$424,662
XI-10 Net assets at end of year$483,695

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.