Nonprofit · EIN 95-3833670
SERRANO HIGHLANDS MASTER ASSOCIATION
Tax-exempt · LAKE FOREST, CA 92630
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $734,960 | $849,839 | -$114,879 | $389,924 | $156,487 | $233,437 |
| October 31, 2024 | 990 | $639,717 | $657,012 | -$17,295 | $539,941 | $204,285 | $335,656 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $626,599
- Investment income
- $19,579
- Other revenue
- $88,782
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $5,697
- Accounting fees
- $2,115
- Program services (functional)
- $693,220
- Management and general (functional)
- $156,619
Balance sheet and other
- Total assets, start of year
- $539,941
- Total assets, end of year
- $389,924
- Total liabilities, end of year
- $156,487
- Net assets, end of year
- $233,437
- Gross receipts
- $734,960
- Employees
- 0
- Year formed
- 1982
- 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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICH HOBSON | MEMBER-AT-LA Trustee or director | 3 | $0 |
| LARRY KALLESTAD | MEMBER-AT-LA Trustee or director | 3 | $0 |
| SANTO MASTROPIETRO | SECRETARY Officer | 3 | $0 |
| LEIF RANESTAD | TREASURER Officer | 3 | $0 |
| JACK ZICKAFOOSE | PRESIDENT Officer | 3 | $0 |
990 for the year ended October 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANTO MASTROPIETRO | SECRETARY Officer | 3 | $0 |
| LEIF RANESTAD | TREASURER Officer | 3 | $0 |
| JACK ZICKAFOOSE | PRESIDENT Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 25531 COMMERCENTRE DRIVE, LAKE FOREST, CA 92630-8873
- In care of
- % TRANSPACIFIC MGMT SERVICE
- Principal officer (990 for 2024)
- LEIF RANESTAD, 25531 COMMERCENTRE DRIVE, LAKE FOREST, CA 92630
- Signed the 990
- LEIF RANESTAD, TREASURER
- Phone
- (949) 367-9430
- Return prepared by
- VANDERPOL AND COMPANY
Mission
MAINTAIN COMMUNITY AREAS
Program accomplishments
- SERRANO HIGHLANDS MASTER ASSOCIATION MAINTAINS GREENBELTS, SLOPES, AND PARK AREAS FOR OVER 919 COMMUNITY MEMBERS FOR USE YEAR ROUND.Expenses $693,220 · revenue $626,599
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
| 2022 | October 31, 2023 | March 15, 2024 | 990 on file |
IRS record
- EIN
- 95-3833670
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L50)
- Assets (IRS master file)
- $389,924
- Income (IRS master file)
- $734,960
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | – | – | – | IRS |
| 990 | October 2024 | – | – | – | IRS |
| 990 | October 2023 | $591,181 | $630,077 | $474,085 | IRS |
| 990 | October 2022 | $571,480 | $567,162 | $486,733 | IRS |
| 990 | October 2021 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SERRANO HIGHLANDS MASTER ASSOCIATION
- What is the EIN of SERRANO HIGHLANDS MASTER ASSOCIATION?
- The employer identification number (EIN) of SERRANO HIGHLANDS MASTER ASSOCIATION is 95-3833670.
- Is SERRANO HIGHLANDS MASTER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2003.
- Are donations to SERRANO HIGHLANDS MASTER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SERRANO HIGHLANDS 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 SERRANO HIGHLANDS MASTER ASSOCIATION due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SERRANO HIGHLANDS MASTER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of SERRANO HIGHLANDS MASTER ASSOCIATION?
- The 990 for the year ended October 31, 2025 names LEIF RANESTAD.
- Who are the officers and directors of SERRANO HIGHLANDS MASTER ASSOCIATION?
- The 990 for the year ended October 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SERRANO HIGHLANDS MASTER ASSOCIATION have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $734,960, expenses of $849,839 and total assets of $389,924 at year end.
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