Foothill Ranch Maintenance Corporation FY2022 filing

Not tax-deductible

Irvine, CA501(c)(4)Since 1990EIN 33-0440447Revenue $4.0M in FY2022

On file with the IRS15241 Laguna Canyon Rd, 92618-3146 · Irvine, CATax-exempt since Jan 1997

Tell your story. Claim this org

The specific and primary purposes of the association are to bring 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 residents.

93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $16K a year · under 1% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.7M
74% of total assets
Worth a look: liabilities are 74% of assets; over 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.0M
-9% vs prior year
Spent
$4.1M
To programs
93%
Net assets
$594K
By yearFY2020–FY2025
Revenue
$4.0M
FY2022▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$4.4M
FY2022$4.0M
FY2023$2.9M
FY2024$3.0M
FY2025$3.3M
Expenses
$4.1M
FY2022▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.9M
FY2021$4.4M
FY2022$4.1M
FY2023$3.0M
FY2024$3.0M
FY2025$3.3M
Net assets
$594K
FY2022▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$530K
FY2021$609K
FY2022$594K
FY2023$448K
FY2024$448K
FY2025$445K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1997.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $3.8M Management & general 7% · $303K

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

Something off? Claim to fix it

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A
See Foothill Ranch Maintenance Corporation executive salaries →

On this list? Claim this org

Something off? Claim to fix it

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 15aYes

Programs and updates

Enhances community spaces and social improvements for beauty and enjoyment.

Questions for Foothill Ranch Maintenance Corporation

Tap to ask. Foothill Ranch Maintenance Corporation sees how many people are interested.

Your first name shows with your question. Foothill Ranch Maintenance Corporation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $3.8M · 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 orange county, california. It regularly, through its maintenance and preservation activities, provides for civic betterments and social improvements which promote the common good, health…

$3.8Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.0M
Ln 12
Gifts and grantsLn 1h$4.0M
Fees for servicesLn 2g$18K
Investment incomeLn 3$14K
Money outPt IX
$4.1M
Ln 25
Programscol B$3.8M
Managementcol C$303K
Owns and owesPt X
$594K
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$2.3M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.0M
Fees for servicesLn 2g$18K
Investment incomeLn 3$14K
Total revenueLn 12$4.0M
Assets in detailPt X, end of year
CashLn 1$1.4M
SavingsLn 2$0
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$799K
Total assetsLn 16$2.3M
LiabilitiesLn 26$1.7M
Net assetsLn 32$594K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$2.2M$1.4M
Land, buildings, equipmentLn 10c$829K$799K
Total assetsLn 16$3.1M$2.3M
LiabilitiesLn 26$2.5M$1.7M
Net assetsLn 32$609K$594K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$109K$109K
Legal feesLn 11b$16K$16K
Accounting feesLn 11c$3K$3K
Depreciation, depletion and amortizationLn 22$29K$29K
InsuranceLn 23$57K$57K
Other expenses (24a–d)Ln 24$3.4M$3.2M$191K
All other expensesLn 24e$483K$483K
Total functional expensesLn 25$4.1M$3.8M$303K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.3M$3.3M−$3K$445K 990 PDF
FY2024 $3.0M$3.0M−$398$448K 990 PDF
FY2023 $2.9M$3.0M−$146K$448K 990 PDF
FY2022 Viewing $4.0M$4.1M−$15K$594K 990 PDF
FY2021 $4.4M$4.4M$78K$609K 990 PDF
FY2020 $2.9M$2.9M−$10K$530K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $4,048,834 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,374,556$4,017,482
I-9 Program service revenuePrior year $60,244$17,638
I-10 Investment incomePrior year $5,300$13,714
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $4,440,100$4,048,834
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,361,755$4,063,701
I-18 Total expensesPrior year $4,361,755$4,063,701
I-19 Revenue less expensesPrior year $78,345−$14,867
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,048,834 across 5 lines filed
VIII-1b Membership dues$4,017,482
VIII-1h Total contributions, gifts and grants$4,017,482
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,638$17,638
VIII-3 Investment incomeRelated to mission $13,714$13,714
VIII-12 Total revenueRelated to mission $31,352 · Unrelated business $0 · Excluded from tax $0$4,048,834
Part IX · Statement of functional expenses $4,063,701 across 7 lines filed
IX-11a Management feesManagement $108,852$108,852
IX-11b Legal feesPrograms $16,267$16,267
IX-11c Accounting feesManagement $2,550$2,550
IX-22 Depreciation, depletion and amortizationPrograms $29,281$29,281
IX-23 InsurancePrograms $56,778$56,778
IX-24 Other expenses (24a–d)Programs $3,175,444 · Management $191,459$3,366,903
IX-24e All other expensesPrograms $483,070$483,070
IX-25 Total functional expensesPrograms $3,760,840 · Management $302,861 · Fundraising $0$4,063,701
Part X · Balance sheet $2,265,209 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $1,964,419$1,359,092
X-2 Savings and temporary cash investmentsStart of year $250,000$0
X-4 Accounts receivableStart of year $16,650$27,340
X-9 Prepaid expenses and deferred chargesStart of year $17,455$79,421
X-10c Land, buildings and equipment, netStart of year $828,637$799,356
X-16 Total assetsStart of year $3,077,161$2,265,209
X-17 Accounts payable and accrued expensesStart of year $60,693$128,709
X-19 Deferred revenueStart of year $2,407,810$1,535,981
X-25 Other liabilitiesStart of year $0$6,728
X-26 Total liabilitiesStart of year $2,468,503$1,671,418
X-32 Total net assets or fund balancesStart of year $608,658$593,791
X-33 Total liabilities and net assetsStart of year $3,077,161$2,265,209
Part XI · Reconciliation of net assets $593,791 net assets at year end
XI-1 Total revenue$4,048,834
XI-2 Total expenses$4,063,701
XI-3 Revenue less expenses−$14,867
XI-4 Net assets at start of year$608,658
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$593,791

Form 990 e-file (XML) FY2022 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.