RANCHO SANTA FE ASSOCIATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- RANCHO SANTA FE ASSOCIATION (EIN 95-1132930)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-04-16
- IRS object ID
- 202311079349300101
- Schema version
- 2021v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-04-16T21:41:25-07:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 823331716 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Porter & Lasiewicz CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 980 Enchanted Way Suite 104 | AddressLine1Txt |
| City | Simi Valley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951132930 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rancho Santa Fe Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RANC | BusinessNameControlTxt |
| Phone | 8587561174 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box A | AddressLine1Txt |
| City | Rancho Santa Fe | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92067 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christy Whalen | PersonNm |
| Person Title | Secretary | PersonTitleTxt |
| Signature | 2023-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Christy | PersonFirstNm |
| Person Last | Whalen | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Gary A Porter | PreparerPersonNm |
| PTIN | P00027872 | PTIN |
| Phone | 8054336022 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Christy Whalen | PrincipalOfficerNm |
| Gross Receipts | $28,228,304 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.rsfassociation.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1928 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | To provide facilities and services to property owners and the public, and to administer and enforce the Rancho Santa Fe protective covenant, see schedule O | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 212 | TotalEmployeeCnt |
| Total Volunteers | 56 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,581,940 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,473,342 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,346 | PYInvestmentIncomeAmt |
| CY Investment Income | -$135,159 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,140,426 | PYOtherRevenueAmt |
| CY Other Revenue | $7,730,755 | CYOtherRevenueAmt |
| PY Total Revenue | $22,739,712 | PYTotalRevenueAmt |
| CY Total Revenue | $26,068,938 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,387,141 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,764,577 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,139,861 | PYOtherExpensesAmt |
| CY Other Expenses | $8,927,572 | CYOtherExpensesAmt |
| PY Total Expenses | $18,527,002 | PYTotalExpensesAmt |
| CY Total Expenses | $20,692,149 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,212,710 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,376,789 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $67,483,034 | TotalAssetsBOYAmt |
| Total Assets EOY | $72,139,334 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,982,408 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,261,919 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $54,500,626 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $59,877,415 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To provide facilities and services to property owners and the public, and to administer and enforce the Rancho Santa Fe protective covenant, see schedule O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $7,651,534 | ExpenseAmt |
| Revenue | $12,289,396 | RevenueAmt |
| Desc | The Golf Club opened for play in 1929 and is the Association's most substantial recreational asset. The 7,073 yard par 72 course is available to the high school teams and tournaments, charity benefits, and promoting socialization and recreation to the community. The dining room and lounge is available to the community.As of the year ended June 30, 2022, construction is still ongoing for a project to enhance and update the golf course, including the installation of a new irrigation system. Through June 30, 2022, $7,847,966 had been expended on this project. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,918,080 | ExpenseAmt |
| Revenue | $7,575,381 | RevenueAmt |
| Desc | General services - parks and recreation provides for the maintenance of Association grounds, which include roadsides and facilities. Security patrol provides protection to the community. General services handles assessments, accounting, and contract management. The planning department provides land use processing, special projects, and general planning functions. Building administers the Covenant design review process including the issuance of building and grading permits per the Rancho Santa Fe Covenant.Maintenance of more than 60 miles of riding and hiking trails. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,152,651 | ExpenseAmt |
| Revenue | $1,629,985 | RevenueAmt |
| Desc | The Tennis Club has 10 tennis courts, eight pickleball courts, and a 3,100 sq/ft tennis clubhouse with pro-shop, merchandise sales, racquet repair, and the club's activity center. Social activities include league play, socials, weekly mixers, summer camps for seniors, junior tennis, after school programs, and tournaments. Private and group lessons are available for adult and junior players of all levels. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,265,247 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $2,786,707 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $14,987,512 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 71 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 212 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Seth Goldman | PersonNm |
| Phone | 8587561174 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box A | AddressLine1Txt |
| City | Rancho Santa Fe | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Christy Whalen | |||||||
| Association Manager | 40.00 | 0.00 | $284,200 | $0 | $70,410 | ||
| Tim Barrier | |||||||
| Golf Course Superintendent | 40.00 | 0.00 | $290,321 | $0 | $31,400 | ||
| Seth Goldman | |||||||
| CFO | 40.00 | 0.00 | $209,995 | $0 | $54,673 | ||
| Shanon McCarthy | |||||||
| Director of Admin & Membership, Gol | 40.00 | 0.00 | $197,208 | $0 | $60,836 | ||
| Arnold Keene | |||||||
| Assistant Manager | 40.00 | 0.00 | $207,691 | $0 | $48,483 | ||
| Michael Jack | |||||||
| Director of Golf | 40.00 | 0.00 | $206,598 | $0 | $48,643 | ||
| Derek Miller | |||||||
| Association Manager | 40.00 | 0.00 | $180,564 | $0 | $51,095 | ||
| Thomas Huesgen Jr | |||||||
| Director of Agronomy | 40.00 | 0.00 | $155,769 | $0 | $44,048 | ||
| Aaron Burns | |||||||
| Association Manager | 40.00 | 0.00 | $139,550 | $0 | $54,589 | ||
| Maryam Babaki | |||||||
| Building Commissioner | 40.00 | 0.00 | $167,250 | $0 | $18,398 | ||
| Chris Sarten | |||||||
| Food & Beverage Manager | 40.00 | 0.00 | $120,450 | $0 | $38,629 | ||
| John Chanfreau | |||||||
| Tennis General Manager | 40.00 | 0.00 | $144,408 | $0 | $7,827 | ||
| Bill Weber | |||||||
| President | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| Bill Strong | |||||||
| Vice President | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| Dan Comstock | |||||||
| Vice President | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| Greg Gruzdowich | |||||||
| Director | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Rick Sapp | |||||||
| Treasurer | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| Laurel Lemari | |||||||
| Director | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Lorraine Kent | |||||||
| Director | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,304,004 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $529,031 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Landscapes Unlimited | |||||
| 1210 Aries Drive | Lincoln | NE | 68512 | Golf Course Renovation | $5,262,515 |
| Rancho Environmental | |||||
| PO Box 3372 | Vista | CA | 92085 | Tree Services | $401,514 |
| David McLay Kidd | |||||
| 2755 NW Crossing Drive Suite 225 | Bend | OR | 97701 | Design Work on Golf Cours | $296,018 |
| Gina Steele Consulting | |||||
| 38102 Las Brisas Del Mar | San Juan Capistrano | CA | 92675 | HR Consulting | $177,973 |
| North County Dispatch | |||||
| PO Box 1206 | Rancho Santa Fe | CA | 92067 | Security | $168,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 40 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd |
|---|---|---|---|
| Fiber-Optic Fund | $2,158,836 | $2,158,836 | |
| Golf Revenue | $8,242,087 | $8,242,087 | |
| Membership Dues & Assessm | $6,076,075 | $6,076,075 | 531390 |
| Osuna Revenue | $670,043 | $670,043 | |
| Tennis Revenue | $1,326,301 | $1,326,301 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,473,342 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$135,159 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$135,159 | RelatedOrExemptFuncIncomeAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,946,833 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,159,366 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,787,467 | TotalRevenueColumnAmt |
| Exclusion | $1,787,467 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Building Fee | $483,614 | $483,614 |
| CSD Revenue | $871,460 | $871,460 |
| Enrollment Revenue | $4,167,700 | $4,167,700 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $420,514 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $420,514 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,943,288 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,068,938 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,281,471 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,787,467 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,750,158 | TotalAmt |
| Program Services | $2,219,608 | ProgramServicesAmt |
| Management And General | $530,550 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,302,392 | TotalAmt |
| Program Services | $3,999,878 | ProgramServicesAmt |
| Management And General | $2,302,514 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,995 | TotalAmt |
| Program Services | $293,797 | ProgramServicesAmt |
| Management And General | $158,198 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,296,493 | TotalAmt |
| Program Services | $842,720 | ProgramServicesAmt |
| Management And General | $453,773 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $963,539 | TotalAmt |
| Program Services | $626,300 | ProgramServicesAmt |
| Management And General | $337,239 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,612 | TotalAmt |
| Program Services | $74,806 | ProgramServicesAmt |
| Management And General | $74,806 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,502 | TotalAmt |
| Program Services | $19,751 | ProgramServicesAmt |
| Management And General | $19,751 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,314 | TotalAmt |
| Program Services | $136,314 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,153 | TotalAmt |
| Program Services | $172,153 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,684,358 | TotalAmt |
| Program Services | $1,684,358 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,145 | TotalAmt |
| Program Services | $347,194 | ProgramServicesAmt |
| Management And General | $186,951 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Operating Expenses | $3,234,334 | $2,102,314 | $1,132,020 |
| Utilities | $1,374,598 | $893,489 | $481,109 |
| Supplies | $1,307,643 | $1,307,643 | |
| Property Taxes | $277,259 | $249,533 | $27,726 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,654 | TotalAmt |
| Program Services | $17,654 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,692,149 | TotalAmt |
| Program Services | $14,987,512 | ProgramServicesAmt |
| Management And General | $5,704,637 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,544,640 | BOYAmt |
| EOY | $7,575,295 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,440,000 | BOYAmt |
| EOY | $7,300,190 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,614,743 | BOYAmt |
| EOY | $4,232,522 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,721 | BOYAmt |
| EOY | $337,360 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148,803 | BOYAmt |
| EOY | $113,469 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $72,339,767 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,430,401 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,730,120 | BOYAmt |
| EOY | $50,909,366 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $990,677 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,735,007 | BOYAmt |
| EOY | $680,455 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,483,034 | BOYAmt |
| EOY | $72,139,334 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,875,244 | BOYAmt |
| EOY | $996,241 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,814,579 | BOYAmt |
| EOY | $3,058,818 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,531,169 | BOYAmt |
| EOY | $5,847,970 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,761,416 | BOYAmt |
| EOY | $2,358,890 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,982,408 | BOYAmt |
| EOY | $12,261,919 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,500,626 | BOYAmt |
| EOY | $59,877,415 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,500,626 | BOYAmt |
| EOY | $59,877,415 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,483,034 | BOYAmt |
| EOY | $72,139,334 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,376,789 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 1 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $43,099 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,897,045 | OtherCostOrOtherBasisAmt |
| Book Value | $15,897,045 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,383,110 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,065,435 | DepreciationAmt |
| Book Value | $8,317,675 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,190 | OtherCostOrOtherBasisAmt |
| Depreciation | $102,190 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,242,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,169,586 | DepreciationAmt |
| Book Value | $3,073,384 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,714,452 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,093,190 | DepreciationAmt |
| Book Value | $23,621,262 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $50,909,366 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Deposits | $1,328,036 |
| Funds | $36,414 |
| Other Liabilities | $35,294 |
| Payroll & Related Liabilities | $959,146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,358,890 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $28,210,646 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $2,141,708 | OtherRevenueAmt |
| Revenue Not Reported | $2,141,708 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,068,938 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $26,068,938 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,698,918 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $20,698,918 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$6,769 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$6,769 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,692,149 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 9: Organization Reporting of conservation easements. | The organization owns (fee simple) the Osuna Adobe, a historic adobe structure, which is held for community recreation, education, and preservation. Organization staff and a committee of engaged volunteers manage the property including restoration. The structure is a one story Spanish colonial adobe built circa 1831 and subject to a historic preservation easement on the list of the San Diego County Register of Historical Resources, because of its architectural, historical, and cultural significance, and is open for scholarly research. This building adjoins an equestrian center and more than 60 miles of riding and hiking trails that are maintained by the organization.The organization does not receive revenue related to this historic structure, and nominal expenses are included with the adjoining equestrian center which is presented in the audited financial statements supplemental schedules as a distinct operating center.The organization records and holds the land and building on the balance sheet at historical cost.Osuna Ranch Fund. Funds received from horse stall rentals and used to pay direct and allocated expenses as well as to accumulate replacement funds for the maintenance of the Osuna Ranch facilities and related historic adobe structure. |
| Part III, Line 4: Description of organization's collections and how it furthers its purpose. | The organization owns fifteen original oil paintings for public display. The artwork depicts the area's natural beauty and historic locations for preservation and cultural heritage. |
| Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | Certain items classified differently $6774 Costs of sales categorized differently $2134934 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| Aaron Burns | ||||||
| Association Manager | $127,050 | $12,500 | $23,724 | $30,865 | $194,139 | |
| Arnold Keene | ||||||
| Assistant Manager | $188,291 | $19,400 | $39,348 | $9,135 | $256,174 | |
| Chris Sarten | ||||||
| Food & Beverage Manager | $111,950 | $8,500 | $14,198 | $24,431 | $159,079 | |
| Christy Whalen | ||||||
| Association Manager | $260,200 | $24,000 | $39,545 | $30,865 | $354,610 | |
| Derek Miller | ||||||
| Association Manager | $175,880 | $4,684 | $21,960 | $29,135 | $231,659 | |
| John Chanfreau | ||||||
| Tennis General Manager | $132,608 | $11,800 | $7,827 | $152,235 | ||
| Maryam Babaki | ||||||
| Building Commissioner | $152,250 | $15,000 | $18,398 | $185,648 | ||
| Michael Jack | ||||||
| Director of Golf | $187,598 | $19,000 | $24,221 | $24,422 | $255,241 | |
| Seth Goldman | ||||||
| CFO | $190,595 | $19,400 | $33,025 | $21,648 | $264,668 | |
| Shanon McCarthy | ||||||
| Director of Admin & Membership, Gol | $114,458 | $82,750 | $39,804 | $21,032 | $258,044 | |
| Thomas Huesgen Jr | ||||||
| Director of Agronomy | $155,769 | $44,048 | $199,817 | |||
| Tim Barrier | ||||||
| Golf Course Superintendent | $80,321 | $16,065 | $15,335 | $321,721 | $210,000 | |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 7: Non-Fixed payments not listed above | FormAndLineReferenceDesc |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: The Tennis Club has 10 tennis courts, eight pickleball courts, and a 3,100 sq/ft tennis clubhouse with pro-shop, merchandise sales, racquet repair, and the club's activity center. Social activities include league play, socials, weekly mixers, summer camps for seniors, junior tennis, after school programs, and tournaments. Private and group lessons are available for adult and junior players of all levels. OTHER PROGRAM SERVICES 5: The RSF Connect Fiber-Optic project provides high-speed internet service to members. Program Service revenues of $2,122,563 includes approximately $1,339,000 in Member Assessments (before discounts taken) recorded in the Fiber-Optic Fund, plus Recovery Fees collected by the telecommunications company on a monthly basis and remitted to the Association. Program Service expenses were $886,576. During the year, principal payments of $1,365,473 were made on the bank loan associated with the construction of this project. A third-party telecommunications company operates the fiber network and delivers high-speed internet, television and telephone services to members. |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | The corporation is a homeowner's association consisting of approximately 2,000 residential lots. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | Each year, approximately 1/3 of the Directors are elected to three year terms by the members. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | Certain decisions by the Board are subject to approval of the entire membership. Other decisions can be referred to a member vote by a petition of at least 100 members. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | A draft of the tax return is prepared by staff and CPA firm, presented to the audit and finance committee for review, comment, revisions, and submitted to the Board of Directors digitally for review prior to filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Annually all directors, officers, and key employees are required to disclose and sign a conflict of interest policy statement. Forms are then reviewed by the Covenant & Project Administrator and Association Manager for completeness and possible conflicts. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The organization uses market survey and professional independent analysis to determine salaries, and a compensation committee (of the Board) oversees the process. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The Organization makes its governing documents and financial statements available to members on the Associations website, and they are available upon request. No other documents available to the public. |
| Form 990, Part XII, Line 2: Change of Oversight or Selection Process | The Association has established an audit/finance committee that assumes primary responsibility for both selection of the auditor and providing oversight of the audit process. This committee reviews the draft audit report and management letter and makes comments or suggestions directly to the auditor. The committee is appointed by the Board of Directors, and membership can change from year to year. The committee typically consists of individuals with experience in finance or accounting, and whom have expressed interest in serving in this capacity. The finance committee has authority to make recommendations, but not final decisions. The committee reports directly to the Board of Directors. Two Board members serve on this committee which is chaired by the Treasurer of the Board and the Association. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Residents for a Secure Future | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 374 N Coast Highway 101 Ste | AddressLine1Txt |
| City | Encinitas | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330990989 | EIN |
| Primary Activities | Political Action Committee | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C corp | EntityTypeTxt |
| Share Of Total Income | $30,300 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $133,766 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Comments