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Nonprofit · EIN 33-0167598

RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION

Also known as SEABREEZE MANAGEMENT COMPANY

Tax-exempt · ALISO VIEJO, CA 92656

Financials

$1M$1M2022$1.1M$1.1M2023$1.3M$1.3M2024
Revenue Expenses · by fiscal year end
Financials of RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$1,257,009$1,282,649-$25,640$969,660$700,347$269,313
September 30, 2024990$1,075,610$1,057,941$17,669$1,104,713$809,760$294,953
September 30, 2023990$1,031,852$1,014,870$16,982$1,008,398$731,114$277,284
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$1,218,787
Membership dues
$1,218,787
Program service revenue
$15,482
Investment income
$22,740
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$19,759
Accounting fees
$3,210
Program services (functional)
$1,103,768
Management and general (functional)
$178,881

Balance sheet and other

Total assets, start of year
$1,104,713
Total assets, end of year
$969,660
Total liabilities, end of year
$700,347
Net assets, end of year
$269,313
Gross receipts
$1,257,009
Employees
0
Volunteers
4
Year formed
1984
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended September 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
PAUL NADELPRESIDENT
Trustee or director, Officer
5$0
ART VALLEJOSECRETARY
Trustee or director, Officer
5$0
DEBBIE SILVERMANTREASURER
Trustee or director, Officer
5$0
ADAM LEIBOWITZVICE PRESIDENT
Trustee or director, Officer
5$0
990 for the year ended September 30, 2024: 5 people
NameTitleHours / weekCompensation
JEFF FELDERMANPRESIDENT
Trustee or director, Officer
5$0
DEBBIE SILVERMANSECRETARY
Trustee or director, Officer
5$0
ART VALLEJOMEMBER AT LARGE
Trustee or director
5$0
ADAM LEIBOWITZMEMBER AT LARGE
Trustee or director
5$0
PAUL NADELVICE PRESIDENT
Trustee or director, Officer
5$0
990 for the year ended September 30, 2023: 5 people
NameTitleHours / weekCompensation
JEFF FELDERMANPRESIDENT
Trustee or director, Officer
5$0
DEBBIE SILVERMANSECRETARY
Trustee or director, Officer
5$0
MARK VAWTERTREASURER
Trustee or director, Officer
5$0
ADAM LEIBOWITZMEMBER AT LARGE
Trustee or director
5$0
PAUL NADELVICE PRESIDENT
Trustee or director, Officer
5$0

Address and contacts

Address (IRS master file)
26840 ALISO VIEJO PKWY STE 100, ALISO VIEJO, CA 92656-2624
Principal officer (990 for 2024)
PAUL NADEL, 26840 ALISO VIEJO PKWY 100, ALISO VIEJO, CA 92656
Signed the 990
PAUL NADEL, PRESIDENT
Phone
(949) 855-1800
Return prepared by
INOUYE SHIVELY KLATT & MCCORVEY CPA'S

California records

California keeps its own records of charities and corporations. Search them by EIN 33-0167598 or by the name RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS.

990 for the year ended September 30, 2025

Program accomplishments

  • THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.
    Expenses $1,103,768 · revenue $38,222

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 15, 2027Not due yet
2024September 30, 2025February 16, 2026990 on file
2023September 30, 2024February 17, 2025990 on file

IRS record

EIN
33-0167598
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
1994
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$969,660
Income (IRS master file)
$1,257,009

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$1,257,009$1,282,649$969,660XML
990September 2024$1,075,610$1,057,941$1,104,713XML
990September 2023$1,031,852$1,014,870$1,008,398XML
990September 2022$1,441,844$1,586,929$856,407IRS
990September 2021–––IRS
990September 2020–––IRS
990September 2019–––IRS
990September 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0167598).

Questions about RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION

What is the EIN of RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION?
The employer identification number (EIN) of RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION is 33-0167598.
Is RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1994.
Are donations to RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2025.
Who is the principal officer of RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION?
The 990 for the year ended September 30, 2025 names PAUL NADEL.
Who are the officers and directors of RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION?
The 990 for the year ended September 30, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does RANCHO NIGUEL MASTER COMMUNITY ASSOCIATION have?
On its 990 for the year ended September 30, 2025 it reported revenue of $1,257,009, expenses of $1,282,649 and total assets of $969,660 at year end.

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