2026-06-12T11:44:42-04:00 2025-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2025-01-01 330807650 RANCHO CARRILLO MASTER ASSOCIATION RANC 8584950900 9665 CHESAPEAKE DRIVE SAN DIEGO CA 92123 MIKE NAYLOR PRESIDENT 2026-06-10 true JEREMY NEWMAN P00861547 8445607300 2026-06-12 2025 2025-03-06 01:10:19Z MIKE NAYLOR 9665 CHESAPEAKE DRIVE SUITE 300 SAN DIEGO CA 92123 2223235 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 2129406 2064275 196431 158960 0 2325837 2223235 0 0 192667 191800 0 0 1918558 1893129 2111225 2084929 214612 138306 3860287 4416000 3480344 3897751 379943 518249 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 1899399 2064275 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. 1899399 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 O'CONNELL LANDSCAPE 23091 ARROYO VISTA 23091 ARROYO VISTA RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 938063 WALTERS MANAGEMENT WALTERS MANAGEMENT 9665 CHESAPEAKE DR SUITE 300 9665 CHESAPEAKE DR SUITE 300 SAN DIEGO CA 92123 PROPERTY MGMT. 173048 2 ASSESSMENT INCOME 813990 1970449 1970449 OTHER MEMBER INCOME 813990 93826 93826 2064275 158960 158960 2223235 2064275 158960 191800 191800 90348 90348 18400 18400 95182 95182 64871 64871 LANDSCAPE AND IRRIGATION 964948 964948 UTILITIES 356501 356501 COST CENTER EXPENSES 112204 112204 COMMUNITY/SOCIAL ACTIVITY 56905 56905 133770 133770 2084929 1899399 185530 0 254507 335130 3575244 4047169 15488 14261 6548 7442 8500 11998 3860287 4416000 128201 125783 56732 57038 3295411 3714930 3480344 3897751 X 379943 459723 58526 379943 518249 3860287 4416000 138306 X true X false true false CONTRACT LIABILITIES 3713945 DEPOSITS 985 3714930 2223235 2223235 2223235 2084929 2084929 2084929 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.