2025-10-23T15:24:52-04:00 2024-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2024-01-01 330868573 RANCHO VIEJO MASTER ASSOCIATION RANC 8584950900 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 PATRICK MERRIMAN TREASURER 8584950900 2025-03-20 true false JEREMY NEWMAN P00861547 8445607300 2025-10-23 2024 2025-03-06 01:10:19Z COURTNEY ALBINI 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 468995 false X X 1999 CA ENHANCEMENT OF COMMUNITY VALUES. 5 5 0 0 0 492533 468076 156 919 0 492689 468995 0 0 0 0 0 465417 484327 465417 484327 27272 -15332 297663 302938 110422 131029 187241 171909 ENHANCEMENT OF COMMUNITY VALUES. false false 425168 468076 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. 425168 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 0 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 TODD TYLER DIRECTOR 2.00 X 0 0 0 COURTNEY ALBINI PRESIDENT 2.00 X 0 0 0 MICHAEL MCKINNEY VICE PRESIDE 2.00 X 0 0 0 PATRICK MERRIMAN TREASURER 2.00 X 0 0 0 DAVID KOHLER SECRETARY 2.00 X 0 0 0 false false false GREEN VALLEY LANDSCAPE GREEN VALLEY LANDSCAPE 1182 INDUSTRIAL AVENUE 1182 INDUSTRIAL AVENUE ESCONDIDO CA 92029 LANDSCAPING 204607 1 OWNER ASSESSMENTS 813990 439794 439794 VIOLATION INCOME 813990 19550 19550 COLLECTION INCOME 813990 6198 6198 OTHER MEMBER INCOME 813990 2534 2534 468076 919 919 468995 468076 919 51701 51701 15167 15167 6198 6198 7458 7458 43930 43930 LANDSCAPE AND IRRIGATION 202575 202575 UTILITIES 108991 108991 COMMON AREA MAINTENANCE 36974 36974 BAD DEBT EXPENSE 11333 11333 484327 425168 59159 0 262660 255017 5724 12337 29279 35584 297663 302938 3530 4191 13390 16362 93502 110476 110422 131029 X 187241 171909 187241 171909 297663 302938 -15332 X true X false true false CONTRACT LIABILITIES 110476 110476 468995 468995 468995 484327 484327 484327 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.