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Rancho Viejo Master Association

Not tax-deductible

San Diego, CA501(c)(4)Since 1999Community Development EIN 33-0868573Revenue $489K in FY2025

On file with the IRS9665 Chesapeake Drive, 92123-1367 · San Diego, CATax-exempt since Mar 2012

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Enhancement of community values.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
86¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
3 of 6
filings with a surplus
Average surplus $9K 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
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$153K
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
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
$489K
+4% vs prior year
Spent
$473K
To programs
86%
Net assets
$171K
By yearFY2020–FY2025
Revenue
$489K
FY2025▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$508K
FY2021$431K
FY2022$488K
FY2023$493K
FY2024$469K
FY2025$489K
Expenses
$473K
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$515K
FY2021$438K
FY2022$446K
FY2023$465K
FY2024$484K
FY2025$473K
Net assets
$171K
FY2025▼ -0.7%
Tap a bar for its year
Net assets by fiscal year
FY2020$111K
FY2021$103K
FY2022$160K
FY2023$187K
FY2024$172K
FY2025$171K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2012.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $407K Management & general 14% · $66K

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
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael McKinney
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
David Kohler
Secretary
$0Pt VII · Sec A
See Rancho Viejo Master Association 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 15aNo

Programs and updates

Strengthens community values through education and engagement programs.

Questions for Rancho Viejo Master Association

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Provided by the organization

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1 program · $407K · in their own filed words · FY2025
01

The association is a planned community consisting of 488 residential homes. It provides for the maintenance and preservation of the community's common areas and standards for the health, welfare, benefit and safety of its residents through volunteer committees and forums.

$407Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$489K
Ln 12
Fees for servicesLn 2g$487K
Investment incomeLn 3$1K
Money outPt IX
$473K
Ln 25
Programscol B$407K
Managementcol C$66K
Owns and owesPt X
$171K
net assets · Ln 32
Cash and savingsLn 1–2$275K
Total assetsLn 16$324K
LiabilitiesLn 26$153K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$487K
Investment incomeLn 3$1K
Total revenueLn 12$489K
Assets in detailPt X, end of year
CashLn 1$275K
Cash and savings togetherLn 1–2$275K
Total assetsLn 16$324K
LiabilitiesLn 26$153K
Net assetsLn 32$171K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderDecember
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 FY25End FY25
Cash and savingsLn 1–2$255K$275K
Total assetsLn 16$303K$324K
LiabilitiesLn 26$131K$153K
Net assetsLn 32$172K$171K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$56K$56K
Legal feesLn 11b$3K$3K
Other fees for servicesLn 11g$9K$9K
Office expensesLn 13$10K$10K
InsuranceLn 23$48K$48K
Other expenses (24a–d)Ln 24$346K$346K
Total functional expensesLn 25$473K$407K$66K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $489K$473K$15K$171K 990 PDF
FY2024 $469K$484K−$15K$172K 990 PDF
FY2023 $493K$465K$27K$187K 990 PDF
FY2022 $488K$446K$42K$160K 990 PDF
FY2021 $431K$438K−$8K$103K 990 PDF
FY2020 $508K$515K−$7K$111K 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 FY2025 990 (6 parts)
Part I · Summary $488,537 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $468,076$487,138
I-10 Investment incomePrior year $919$1,399
I-11 Other revenue$0
I-12 Total revenuePrior year $468,995$488,537
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 $484,327$473,264
I-18 Total expensesPrior year $484,327$473,264
I-19 Revenue less expensesPrior year −$15,332$15,273
Part VI · Governance 5 of 5 board members independent, 4 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-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 $488,537 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $487,138$487,138
VIII-3 Investment incomeExcluded from tax $1,399$1,399
VIII-12 Total revenueRelated to mission $487,138 · Excluded from tax $1,399$488,537
Part IX · Statement of functional expenses $473,264 across 6 lines filed
IX-11a Management feesManagement $56,253$56,253
IX-11b Legal feesPrograms $3,331$3,331
IX-11g Other fees for servicesPrograms $8,731$8,731
IX-13 Office expensesManagement $10,181$10,181
IX-23 InsurancePrograms $48,376$48,376
IX-24 Other expenses (24a–d)Programs $346,392$346,392
IX-25 Total functional expensesPrograms $406,830 · Management $66,434 · Fundraising $0$473,264
Part X · Balance sheet $323,620 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $255,017$274,574
X-4 Accounts receivableStart of year $12,337$10,792
X-9 Prepaid expenses and deferred chargesStart of year $35,584$38,254
X-16 Total assetsStart of year $302,938$323,620
X-17 Accounts payable and accrued expensesStart of year $4,191$20,004
X-19 Deferred revenueStart of year $16,362$14,757
X-25 Other liabilitiesStart of year $110,476$118,216
X-26 Total liabilitiesStart of year $131,029$152,977
X-27 Net assets without donor restrictionsStart of year $171,909$170,643
X-32 Total net assets or fund balancesStart of year $171,909$170,643
X-33 Total liabilities and net assetsStart of year $302,938$323,620
Part XI · Reconciliation of net assets $170,643 net assets at year end
XI-1 Total revenue$488,537
XI-2 Total expenses$473,264
XI-3 Revenue less expenses$15,273
XI-4 Net assets at start of year$171,909
XI-9 Other changes in net assets−$16,539
XI-10 Net assets at end of year$170,643

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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