RANCHO VIEJO MASTER ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

COURTNEY ALBINI

Phone

8584950900

Tax Period

2025-01-01 to 2025-12-31

RANCHO VIEJO MASTER ASSOCIATION, founded in 1999, is a small nonprofit in the Community Improvement sector that reported $489K in total revenue in fiscal year 2025. Expenses of $473K left a modest 3% surplus.

Mission

ENHANCEMENT OF COMMUNITY VALUES.

Program Service Accomplishments

Program 1

Expenses: $406,830 Revenue: $487,138

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...

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $487,138

Investment Income $1,399

Other Revenue $0

TOTAL REVENUE $488,537

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $406,830

Other Expenses $473,264

TOTAL EXPENSES $473,264

Year-over-Year Comparison

	2025	2024	Change
Revenue	$488,537	$468,995	+0.0%
Expenses	$473,264	$484,327	0.0%
Net Income	$15,273	$-15,332	-2.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW FISHER	DIRECTOR	2.00	Director	$0	$0	$0
COURTNEY ALBINI	PRESIDENT	2.00	Officer	$0	$0	$0
MICHAEL MCKINNEY	VICE PRESIDE	2.00	Officer	$0	$0	$0
PATRICK MERRIMAN	TREASURER	2.00	Officer	$0	$0	$0
DAVID KOHLER	SECRETARY	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$488,537	$473,264	$323,620	$15,273
2024	No data	No data	No data	No data
2023	$492,689	$465,417	$297,663	$27,272
2022	$488,168	$446,457	$290,305	$41,711
2021	$430,698	$438,342	$277,423	$-7,644
2020	$507,913	$515,244	$252,687	$-7,331
2019	$483,536	$485,508	$291,021	$-1,972
2018	$448,303	$494,852	$328,792	$-46,549