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Foothill Ranch Maintenance Corporation FY2023 filing

Not tax-deductible

Irvine, CA501(c)(4)Since 1990EIN 33-0440447Revenue $2.9M in FY2023

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

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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.

91¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · 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
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
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.1M
82% of total assets
Concern: liabilities are 82% of assets; over 80%.
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
$2.9M
-29% vs prior year
Spent
$3.0M
To programs
91%
Net assets
$448K
By yearFY2020–FY2025
Revenue
$2.9M
FY2023▼ -29%
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
$3.0M
FY2023▼ -26%
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
$448K
FY2023▼ -25%
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 FY2023 Form 990 · 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 (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

91 cents of each dollar spent went to programs.

Program services 91% · $2.7M Management & general 9% · $274K

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

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Landon Wright
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Carla Defraine
Vice President
$0Pt VII · Sec A
Laura Leach
Member-At-Large
$0Pt VII · Sec A
See Foothill Ranch Maintenance Corporation executive salaries →

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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.

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Provided by the organization

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1 program · $2.7M · in their own filed words · FY2023
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…

$2.7Mprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.9M
Ln 12
Gifts and grantsLn 1h$2.8M
Investment incomeLn 3$43K
Fees for servicesLn 2g$40K
Money outPt IX
$3.0M
Ln 25
Programscol B$2.7M
Managementcol C$274K
Owns and owesPt X
$448K
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.1M
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$2.8M
Fees for servicesLn 2g$40K
Investment incomeLn 3$43K
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$1.7M
Cash and savings togetherLn 1–2$1.7M
Land, buildings, equipmentLn 10c$771K
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.1M
Net assetsLn 32$448K
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 FY23End FY23
Cash and savingsLn 1–2$1.4M$1.7M
Land, buildings, equipmentLn 10c$799K$771K
Total assetsLn 16$2.3M$2.6M
LiabilitiesLn 26$1.7M$2.1M
Net assetsLn 32$594K$448K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$109K$109K
Legal feesLn 11b$41K$41K
Accounting feesLn 11c$4K$4K
Depreciation, depletion and amortizationLn 22$29K$29K
InsuranceLn 23$104K$104K
Other expenses (24a–d)Ln 24$2.0M$2.0M
All other expensesLn 24e$679K$518K$161K
Total functional expensesLn 25$3.0M$2.7M$274K$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 Viewing $2.9M$3.0M−$146K$448K 990 PDF
FY2022 $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

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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 $2,865,642 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,017,482$2,782,735
I-9 Program service revenuePrior year $17,638$39,995
I-10 Investment incomePrior year $13,714$42,912
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $4,048,834$2,865,642
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 $4,063,701$3,011,244
I-18 Total expensesPrior year $4,063,701$3,011,244
I-19 Revenue less expensesPrior year −$14,867−$145,602
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 $2,865,642 across 5 lines filed
VIII-1b Membership dues$2,782,735
VIII-1h Total contributions, gifts and grants$2,782,735
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,645 · Unrelated business $15,350$39,995
VIII-3 Investment incomeRelated to mission $42,912$42,912
VIII-12 Total revenueRelated to mission $67,557 · Unrelated business $15,350 · Excluded from tax $0$2,865,642
Part IX · Statement of functional expenses $3,011,244 across 7 lines filed
IX-11a Management feesManagement $108,852$108,852
IX-11b Legal feesPrograms $40,999$40,999
IX-11c Accounting feesManagement $4,000$4,000
IX-22 Depreciation, depletion and amortizationPrograms $28,800$28,800
IX-23 InsurancePrograms $103,607$103,607
IX-24 Other expenses (24a–d)Programs $2,045,593$2,045,593
IX-24e All other expensesPrograms $518,305 · Management $161,088$679,393
IX-25 Total functional expensesPrograms $2,737,304 · Management $273,940 · Fundraising $0$3,011,244
Part X · Balance sheet $2,551,965 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $1,359,092$1,660,397
X-4 Accounts receivableStart of year $27,340$37,022
X-9 Prepaid expenses and deferred chargesStart of year $79,421$83,990
X-10c Land, buildings and equipment, netStart of year $799,356$770,556
X-16 Total assetsStart of year $2,265,209$2,551,965
X-17 Accounts payable and accrued expensesStart of year $128,709$172,803
X-19 Deferred revenueStart of year $1,535,981$1,922,213
X-25 Other liabilitiesStart of year $6,728$8,760
X-26 Total liabilitiesStart of year $1,671,418$2,103,776
X-32 Total net assets or fund balancesStart of year $593,791$448,189
X-33 Total liabilities and net assetsStart of year $2,265,209$2,551,965
Part XI · Reconciliation of net assets $448,189 net assets at year end
XI-1 Total revenue$2,865,642
XI-2 Total expenses$3,011,244
XI-3 Revenue less expenses−$145,602
XI-4 Net assets at start of year$593,791
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$448,189

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

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