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 |
| October 31, 2023 | 990 | $591,181 | $630,077 | -$38,896 | $474,085 | $112,048 | $362,037 |
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 |
990 for the year ended October 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANTO MASTROPIETRO | SECRETARY Officer | 3 | $0 |
| LEIF RANESTAD | TREASURER Officer | 3 | $0 |
| RALPH SUGG | VICE PRESIDE 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
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3833670 or by the name SERRANO HIGHLANDS 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
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 |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 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 | $734,960 | $849,839 | $389,924 | XML |
| 990 | October 2024 | $639,717 | $657,012 | $539,941 | XML |
| 990 | October 2023 | $591,181 | $630,077 | $474,085 | XML |
| 990 | October 2022 | $571,480 | $567,162 | $486,733 | IRS |
| 990 | October 2021 | – | – | – | 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 95-3833670).
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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