2024-10-30T14:03:35-04:00 2023-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2701 LOKER AVE W STE 230 CARLSBAD CA 92010 990 2023-01-01 330807650 RANCHO CARRILLO MASTER ASSOCIATION RANC 8584950900 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 MIKE NAYLOR PRESIDENT 2024-07-16 true false JEREMY NEWMAN P00861547 8445607300 2024-10-30 2023 2024-10-15 13:58:12Z MIKE NAYLOR 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 2262996 false X RANCHOCARRILLOHOA.ORG X 1998 CA THE ASSOCIATION PROVIDES FOR THE MAINTENANCE AND PRESERVATION OF THE COMMUNITY'S COMMON AREAS AND PARKS VIA VOLUNTEER COMMITTEES, FORUMS AND AN OUTSIDE MANAGEMENT COMPANY. 5 5 0 5 0 0 2298741 2132226 37253 130770 0 2335994 2262996 0 0 167474 192336 0 0 2257118 2003088 2424592 2195424 -88598 67572 3158068 3460797 2679029 3206596 479039 254201 THE ASSOCIATION PROVIDES FOR THE MAINTENANCE AND PRESERVATION OF THE COMMUNITY'S COMMON AREAS AND PARKS VIA VOLUNTEER COMMITTEES, FORUMS AND AN OUTSIDE MANAGEMENT COMPANY. false false 1990314 2132226 THE ASSOCIATION PROVIDES FOR THE MAINTENANCE AND PRESERVATION OF THE COMMUNITY'S COMMON AREAS AND PARKS VIA VOLUNTEER COMMITTEES, FORUMS AND AN OUTSIDE MANAGEMENT COMPANY. 1990314 false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 9 0 0 false false false false false false false false X 5 5 false true false false true true true true true false false false false false false false false false CA X WALTERS MANAGEMENT 8584950900 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 X NAZIH FARAH DIRECTOR-AT- 2.00 X 0 0 0 MIKE NAYLOR PRESIDENT 2.00 X 0 0 0 GREG HEIN VICE PRESIDE 2.00 X 0 0 0 STEVE GOLD TREASURER 2.00 X 0 0 0 TODD SCHONENBERG SECRETARY 2.00 X 0 0 0 false false false O'CONNELL LANDSCAPE 23091 ARROYO VISTA RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 847565 WALTERS MANAGEMENT 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 PROPERTY MGMT. 128099 2 ASSESSMENT INCOME 813990 2040096 2040096 OTHER MEMBER INCOME 813990 92130 92130 2132226 130770 130770 2262996 2132226 130770 X 192336 192336 121611 121611 13006 13006 12575 12575 83499 83499 49788 49788 LANDSCAPE AND IRRIGATION 982219 982219 UTILITIES 332699 332699 COMMON AREA MAINTENANCE 91852 91852 POOL AND SPA 81481 81481 234358 234358 2195424 1990314 205110 0 390096 193125 2738133 3237544 13711 13844 7628 7784 8500 8500 3158068 3460797 125867 182357 54828 55157 2498334 2969082 2679029 3206596 X 479039 254201 479039 254201 3158068 3460797 X 67572 -292410 X false true X true false CONTRACT LIABILITIES 2959722 INCOME TAXES PAYABLE 8140 DEPOSITS 1220 2969082 2262996 2262996 2262996 2195424 2195424 2195424 FORM 990, PAGE 6, PART VI, LINE 3 DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT, PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE CORPORATION. THE BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO ARE RESPONSIBLE FOR THE DAILY ACTIVITIES. THE BOARD OF DIRECTORS GOVERNS THE ORGANIZATION IN ITS PURSUIT OF THE CORPORATION'S CHARITABLE MISSION, AND BOARD MEMBERS ALSO CARRY LEGAL AND ETHICAL RESPONSIBILITIES BECAUSE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. FURTHERMORE, BOARD MEMBERS HAVE A LEGAL DUTY OF LOYALTY TO THE CORPORATION AND MUST ABSTAIN FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 6 A MEMBER OF THE ASSOCIATION WOULD GENERALLY BE A SUBSCRIBER TO THE CORPORATION'S MEMORANDUM OF ASSOCIATION (ARTICLES OF INCORPORATION) WITH THE MEMBER'S NAME ENTERED IN THE CORPORATION'S REGISTER OF MEMBERS WHEN THE FIRM IS REGISTERED (OR INCORPORATED). OWNERS AUTOMATICALLY BECOME MEMBERS OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7A THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHO HAVE THE RIGHT TO ELECT DIRECTORS OF THE CORPORATION. DURING EACH YEAR, THE CORPORATION HOLDS AN ANNUAL ELECTIONS MEETING WHERE THE ASSOCIATION MEMBERS ELECT THE BOARD MEMBERS FOR THE NEXT YEAR. THE SPECIFIC METHOD OF THE BOARD'S ELECTION PROCESS IS FORMALLY SET IN THE CORPORATION'S ORGANIZATIONAL DOCUMENTS. FORM 990, PAGE 6, PART VI, LINE 7B AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE THE VARIOUS RESOLUTIONS THAT REQUIRE MEMBERSHIP APPROVAL. THE BYLAWS SPECIFY WHEN BOARD MEETINGS MUST BE HELD AND HOW MANY BOARD MEMBERS MUST BE PRESENT TO PASS OFFICIAL BUSINESS MATTERS VIA VOTE. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 AND OTHER REQUIRED STATE INCOME TAX RETURNS ARE PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AS PART OF THE REVIEW PROCESS. THESE INCOME TAX RETURNS ARE THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE AUTHORIZATION PRIOR TO THEIR FILING. FORM 990, PAGE 6, PART VI, LINE 19 THE CORPORATION'S ARTICLES OF INCORPORATION ARE AVAILABLE TO THE PUBLIC ON THE STATE OF CALIFORNIA'S SECRETARY OF STATE WEBSITE. OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E COST CENTER EXPENSES 81,166 0 0 COMMUNITY/SOCIAL ACTIVITY 58,045 0 0 PATROL AND SECURITY 33,790 0 0 PEST CONTROL 18,441 0 0 BAD DEBT 15,764 0 0 JANITORIAL 14,682 0 0 INCOME TAX EXPENSE 10,940 0 0 PROPERTY TAXES 1,530 0 0 TOTAL 234,358 0 0 FORM 990, PART XI, LINE 9 CONTRACT LIABILITIES TRANSFER -292,410