Nonprofit · EIN 33-0868573
RANCHO VIEJO MASTER ASSOCIATION
Tax-exempt · SAN DIEGO, CA 92123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $488,537 | $473,264 | $15,273 | $323,620 | $152,977 | $170,643 |
| December 31, 2024 | 990 | $468,995 | $484,327 | -$15,332 | $302,938 | $131,029 | $171,909 |
| December 31, 2023 | 990 | $492,689 | $465,417 | $27,272 | $297,663 | $110,422 | $187,241 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $487,138
- Investment income
- $1,399
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $3,331
- Program services (functional)
- $406,830
- Management and general (functional)
- $66,434
Balance sheet and other
- Total assets, start of year
- $302,938
- Total assets, end of year
- $323,620
- Total liabilities, end of year
- $152,977
- Net assets, end of year
- $170,643
- Net assets without donor restrictions
- $170,643
- Gross receipts
- $488,537
- Employees
- 0
- Year formed
- 1999
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATTHEW FISHER | DIRECTOR Trustee or director | 2 | $0 |
| COURTNEY ALBINI | PRESIDENT Officer | 2 | $0 |
| MICHAEL MCKINNEY | VICE PRESIDE Officer | 2 | $0 |
| PATRICK MERRIMAN | TREASURER Officer | 2 | $0 |
| DAVID KOHLER | SECRETARY Officer | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TODD TYLER | DIRECTOR Trustee or director | 2 | $0 |
| COURTNEY ALBINI | PRESIDENT Officer | 2 | $0 |
| MICHAEL MCKINNEY | VICE PRESIDE Officer | 2 | $0 |
| PATRICK MERRIMAN | TREASURER Officer | 2 | $0 |
| DAVID KOHLER | SECRETARY Officer | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID KOHLER | DIRECTOR Trustee or director | 2 | $0 |
| TODD TYLER | PRESIDENT Officer | 2 | $0 |
| COURTNEY ALBINI | VICE PRESIDE Officer | 2 | $0 |
| PATRICK MERRIMAN | TREASURER Officer | 2 | $0 |
| MICHAEL MCKINNEY | SECRETARY Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 9665 CHESAPEAKE DRIVE, SAN DIEGO, CA 92123-1367
- In care of
- % WALTERS MANAGEMENT
- Principal officer (990 for 2025)
- COURTNEY ALBINI, 9665 CHESAPEAKE DRIVE SUITE 300, SAN DIEGO, CA 92123
- Signed the 990
- PATRICK MERRIMAN, TREASURER
- Phone
- (858) 495-0900
- Return prepared by
- NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0868573 or by the name RANCHO VIEJO MASTER ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
ENHANCEMENT OF COMMUNITY VALUES.
Program accomplishments
- 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.Expenses $406,830 · revenue $487,138
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0868573
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S22)
- Assets (IRS master file)
- $323,620
- Income (IRS master file)
- $488,537
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $488,537 | $473,264 | $323,620 | XML |
| 990 | December 2024 | $468,995 | $484,327 | $302,938 | XML |
| 990 | December 2023 | $492,689 | $465,417 | $297,663 | XML |
| 990 | December 2022 | $488,168 | $446,457 | $290,305 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 33-0868573).
Questions about RANCHO VIEJO MASTER ASSOCIATION
- What is the EIN of RANCHO VIEJO MASTER ASSOCIATION?
- The employer identification number (EIN) of RANCHO VIEJO MASTER ASSOCIATION is 33-0868573.
- Is RANCHO VIEJO MASTER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2012.
- Are donations to RANCHO VIEJO MASTER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does RANCHO VIEJO MASTER 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 VIEJO MASTER ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RANCHO VIEJO MASTER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of RANCHO VIEJO MASTER ASSOCIATION?
- The 990 for the year ended December 31, 2025 names COURTNEY ALBINI.
- Who are the officers and directors of RANCHO VIEJO MASTER ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does RANCHO VIEJO MASTER ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $488,537, expenses of $473,264 and total assets of $323,620 at year end.
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