2023-04-16T21:41:25-07:00 2022-06-30 823331716 Porter & Lasiewicz CPAs 980 Enchanted Way Suite 104 Simi Valley CA 93065 990 2021-07-01 951132930 Rancho Santa Fe Association RANC 8587561174 PO Box A Rancho Santa Fe CA 92067 Christy Whalen Secretary 2023-04-16 true Christy Whalen 999009999 Gary A Porter P00027872 8054336022 X 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Christy Whalen 28228304 false X www.rsfassociation.org X 1928 CA 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 7 7 212 56 0 0 16581940 18473342 17346 -135159 6140426 7730755 22739712 26068938 0 0 10387141 11764577 0 0 8139861 8927572 18527002 20692149 4212710 5376789 67483034 72139334 12982408 12261919 54500626 59877415 X 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 false false 7651534 12289396 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. 4918080 7575381 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. 1152651 1629985 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. 1265247 2786707 14987512 false false false true false true true false false true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false true true false false true 71 0 true 212 true false false false false false false false false X 7 7 false false false false true true true true true false false true true true true true true true true false CA X X Seth Goldman 8587561174 PO Box A Rancho Santa Fe CA 92067 X Christy Whalen Association Manager 40.00 0.00 284200 0 70410 Tim Barrier Golf Course Superintendent 40.00 0.00 290321 0 31400 Seth Goldman CFO 40.00 0.00 209995 0 54673 Shanon McCarthy Director of Admin & Membership, Gol 40.00 0.00 197208 0 60836 Arnold Keene Assistant Manager 40.00 0.00 207691 0 48483 Michael Jack Director of Golf 40.00 0.00 206598 0 48643 Derek Miller Association Manager 40.00 0.00 180564 0 51095 Thomas Huesgen Jr Director of Agronomy 40.00 0.00 155769 0 44048 Aaron Burns Association Manager 40.00 0.00 139550 0 54589 Maryam Babaki Building Commissioner 40.00 0.00 167250 0 18398 Chris Sarten Food & Beverage Manager 40.00 0.00 120450 0 38629 John Chanfreau Tennis General Manager 40.00 0.00 144408 0 7827 Bill Weber President 10.00 0.00 X X 0 0 0 Bill Strong Vice President 10.00 0.00 X X 0 0 0 Dan Comstock Vice President 10.00 0.00 X X 0 0 0 Greg Gruzdowich Director 10.00 0.00 X 0 0 0 Rick Sapp Treasurer 10.00 0.00 X X 0 0 0 Laurel Lemari Director 10.00 0.00 X 0 0 0 Lorraine Kent Director 10.00 0.00 X 0 0 0 2304004 529031 12 false true false Landscapes Unlimited 1210 Aries Drive Lincoln NE 68512 Golf Course Renovation 5262515 Rancho Environmental PO Box 3372 Vista CA 92085 Tree Services 401514 David McLay Kidd 2755 NW Crossing Drive Suite 225 Bend OR 97701 Design Work on Golf Cours 296018 Gina Steele Consulting 38102 Las Brisas Del Mar San Juan Capistrano CA 92675 HR Consulting 177973 North County Dispatch PO Box 1206 Rancho Santa Fe CA 92067 Security 168900 40 0 Fiber-Optic Fund 2158836 2158836 Golf Revenue 8242087 8242087 Membership Dues & Assessm 531390 6076075 6076075 Osuna Revenue 670043 670043 Tennis Revenue 1326301 1326301 18473342 -135159 -135159 0 0 0 0 0 0 3946833 2159366 1787467 1787467 Building Fee 483614 483614 CSD Revenue 871460 871460 Enrollment Revenue 4167700 4167700 420514 420514 5943288 26068938 24281471 1787467 0 0 0 0 2750158 2219608 530550 0 6302392 3999878 2302514 451995 293797 158198 1296493 842720 453773 963539 626300 337239 0 149612 74806 74806 39502 19751 19751 0 0 0 0 0 0 136314 136314 0 0 0 0 0 172153 172153 0 1684358 1684358 534145 347194 186951 Operating Expenses 3234334 2102314 1132020 Utilities 1374598 893489 481109 Supplies 1307643 1307643 Property Taxes 277259 249533 27726 17654 17654 20692149 14987512 5704637 0 9544640 7575295 7440000 7300190 0 2614743 4232522 0 0 0 269721 337360 148803 113469 72339767 21430401 43730120 50909366 990677 0 0 0 3735007 680455 67483034 72139334 1875244 996241 1814579 3058818 7531169 5847970 1761416 2358890 12982408 12261919 X 54500626 59877415 54500626 59877415 67483034 72139334 5376789 X X false true X true false false true true false X 1 1 1 1 true false 43099 X X X false 15897045 15897045 17383110 9065435 8317675 102190 102190 6242970 3169586 3073384 32714452 9093190 23621262 50909366 Deposits 1328036 Funds 36414 Other Liabilities 35294 Payroll & Related Liabilities 959146 2358890 28210646 2141708 2141708 26068938 26068938 20698918 20698918 -6769 -6769 20692149 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 X X X X X X false false false false false false false true false Aaron Burns Association Manager 127050 12500 23724 30865 194139 Arnold Keene Assistant Manager 188291 19400 39348 9135 256174 Chris Sarten Food & Beverage Manager 111950 8500 14198 24431 159079 Christy Whalen Association Manager 260200 24000 39545 30865 354610 Derek Miller Association Manager 175880 4684 21960 29135 231659 John Chanfreau Tennis General Manager 132608 11800 7827 152235 Maryam Babaki Building Commissioner 152250 15000 18398 185648 Michael Jack Director of Golf 187598 19000 24221 24422 255241 Seth Goldman CFO 190595 19400 33025 21648 264668 Shanon McCarthy Director of Admin & Membership, Gol 114458 82750 39804 21032 258044 Thomas Huesgen Jr Director of Agronomy 155769 44048 199817 Tim Barrier Golf Course Superintendent 80321 210000 16065 15335 321721 Part I, Line 7: Non-Fixed payments not listed above 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. Residents for a Secure Future 374 N Coast Highway 101 Ste Encinitas CA 92024 330990989 Political Action Committee CA N/A C corp 30300 133766 1.00000 true false false false false false false false false false false false false false false false false false false false