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4s Ranch Master Association FY2024 filing

Not tax-deductible

Carlsbad, CA501(c)(4)Since 1999HousingEIN 33-0920035Revenue $5.2M in FY2024

On file with the IRS4sconnect.com1921 Palomar Oaks Way, 92008-6523 · Carlsbad, CATax-exempt since Sep 2004

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To maintain the common area at the housing development

81¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · 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
5 of 6
filings with a surplus
Average surplus $440K a year · 9% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
26 mo
of spending, in cash
Looks good: 25.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$541K
5% of total assets
Looks good: liabilities are 5% 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
$5.2M
+8% vs prior year
Spent
$4.8M
To programs
81%
Net assets
$9.9M
By yearFY2020–FY2025
Revenue
$5.2M
FY2024▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.7M
FY2021$4.7M
FY2022$4.7M
FY2023$4.8M
FY2024$5.2M
FY2025$6.0M
Expenses
$4.8M
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.2M
FY2021$4.2M
FY2022$5.1M
FY2023$4.3M
FY2024$4.8M
FY2025$4.8M
Net assets
$9.9M
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.9M
FY2021$9.4M
FY2022$9.0M
FY2023$9.5M
FY2024$9.9M
FY2025$11.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Sep 2004.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $3.9M Management & general 19% · $890K

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
Albert Bates
President
$0Pt VII · Sec A
Charlotte Cofield
Vice Preside
$0Pt VII · Sec A
Mark Emch
Treasurer
$0Pt VII · Sec A
Lee Kaminetz
Secretary
$0Pt VII · Sec A
See 4s Ranch 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

Maintains the common areas at the housing development.

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Provided by the organization

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1 program · $3.9M · in their own filed words · FY2024
01

This is a homeowners association that provides for maintenance of the common area.

$3.9Mprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$5.2M
Ln 12
Fees for servicesLn 2g$4.8M
Investment incomeLn 3$399K
Money outPt IX
$4.8M
Ln 25
Programscol B$3.9M
Managementcol C$890K
Owns and owesPt X
$9.9M
net assets · Ln 32
Cash and savingsLn 1–2$10.3M
Total assetsLn 16$10.4M
LiabilitiesLn 26$541K
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$4.8M
Investment incomeLn 3$399K
Total revenueLn 12$5.2M
Assets in detailPt X, end of year
CashLn 1$959K
SavingsLn 2$9.3M
Cash and savings togetherLn 1–2$10.3M
Other assetsLn 15$85K
Total assetsLn 16$10.4M
LiabilitiesLn 26$541K
Net assetsLn 32$9.9M
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 FY24End FY24
Cash and savingsLn 1–2$9.7M$10.3M
Total assetsLn 16$9.9M$10.4M
LiabilitiesLn 26$393K$541K
Net assetsLn 32$9.5M$9.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$577K$577K
Legal feesLn 11b$39K$39K
Office expensesLn 13$213K$213K
InsuranceLn 23$61K$61K
Other expenses (24a–d)Ln 24$3.5M$3.5M
All other expensesLn 24e$373K$373K
Total functional expensesLn 25$4.8M$3.9M$890K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.0M$4.8M$1.2M$11.2M 990 PDF
FY2024 Viewing $5.2M$4.8M$404K$9.9M 990 PDF
FY2023 $4.8M$4.3M$502K$9.5M 990 PDF
FY2022 $4.7M$5.1M−$408K$9.0M 990 PDF
FY2021 $4.7M$4.2M$425K$9.4M 990 PDF
FY2020 $4.7M$4.2M$492K$8.9M 990 PDF

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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 FY2024 990 (6 parts)
Part I · Summary $5,213,567 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $4,600,068$4,814,499
I-10 Investment incomePrior year $240,863$399,068
I-11 Other revenue$0
I-12 Total revenuePrior year $4,840,931$5,213,567
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 $4,338,843$4,809,370
I-18 Total expensesPrior year $4,338,843$4,809,370
I-19 Revenue less expensesPrior year $502,088$404,197
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 $5,213,567 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,814,499$4,814,499
VIII-3 Investment incomeExcluded from tax $399,068$399,068
VIII-12 Total revenueRelated to mission $4,814,499 · Excluded from tax $399,068$5,213,567
Part IX · Statement of functional expenses $4,809,370 across 6 lines filed
IX-11a Management feesManagement $576,788$576,788
IX-11b Legal feesManagement $39,111$39,111
IX-13 Office expensesManagement $212,792$212,792
IX-23 InsuranceManagement $61,398$61,398
IX-24 Other expenses (24a–d)Programs $3,546,041$3,546,041
IX-24e All other expensesPrograms $373,240$373,240
IX-25 Total functional expensesPrograms $3,919,281 · Management $890,089 · Fundraising $0$4,809,370
Part X · Balance sheet $10,408,072 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,251,147$958,566
X-2 Savings and temporary cash investmentsStart of year $8,488,595$9,316,124
X-4 Accounts receivableStart of year $47,014$48,444
X-15 Other assetsStart of year $69,602$84,938
X-16 Total assetsStart of year $9,856,358$10,408,072
X-17 Accounts payable and accrued expensesStart of year $66,241$191,929
X-19 Deferred revenueStart of year $299,702$323,764
X-25 Other liabilitiesStart of year $27,295$25,062
X-26 Total liabilitiesStart of year $393,238$540,755
X-27 Net assets without donor restrictionsStart of year $916,783$831,915
X-28 Net assets with donor restrictionsStart of year $8,546,337$9,035,402
X-32 Total net assets or fund balancesStart of year $9,463,120$9,867,317
X-33 Total liabilities and net assetsStart of year $9,856,358$10,408,072
Part XI · Reconciliation of net assets $9,867,317 net assets at year end
XI-1 Total revenue$5,213,567
XI-2 Total expenses$4,809,370
XI-3 Revenue less expenses$404,197
XI-4 Net assets at start of year$9,463,120
XI-10 Net assets at end of year$9,867,317

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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