2022-02-14T07:58:26-08:00 2021-06-30 823331716 Porter & Lasiewicz CPAs 980 Enchanted Way Suite 104 Simi Valley CA 93065 990 2020-07-01 951132930 Rancho Santa Fe Association RANC 8587561174 PO Box A Rancho Santa Fe CA 92067 Christy Whalen Secretary 2022-02-14 true Christy Whalen 999009999 Gary A Porter P00027872 8054336022 X 0 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z Christy Whalen 24633346 false X www.rsfassociation.org X 1928 CA To provide facilities and services to property owners and the public. 7 7 200 56 0 0 14820424 16581940 204717 17346 4235027 6140426 19260168 22739712 0 0 9508630 10387141 0 0 8277249 8139861 17785879 18527002 1474289 4212710 66372033 67483034 16084117 12982408 50287916 54500626 X To protect, preserve, maintain and enhance the community, including all its natural resources, beauty, quality of life and community character. The Association provides for maintenance of facilities, services for the general health, safety and welfare of the community members, and enforcement of the provisions of the Rancho Santa Fe protective covenant. false false 6568042 9630857 The Golf Club opened in 1927 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.During the year ended June 30, 2021, construction began on a project to enhance and update the golf course, including the installation of a new irrigation system. Through June 30, 2021, $3,443,000 had been expended on this project. 4612065 7869896 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 60 miles of riding and hiking trails. 939524 1411682 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. 1214930 2505913 13334561 false false false true false true true false false true false false true 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 46 0 true 200 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 273159 0 60626 Bradley Shupe Golf General Manager 40.00 0.00 292752 0 25485 Tim Barrier Golf Course Superintendent 40.00 0.00 204928 0 53973 Seth Goldman CFO 40.00 0.00 205783 0 48584 Arnold Keene Assistant Manager 40.00 0.00 195543 0 45703 Derek Miller Director of Tennis 40.00 0.00 168018 0 45108 Michael Jack Director of Golf 40.00 0.00 181445 0 24225 Mike Gallagher President 10.00 0.00 X X 0 0 0 Sharon Ruhnau Vice President 10.00 0.00 X X 0 0 0 Bill Weber Treasurer 10.00 0.00 X X 0 0 0 Greg Gruzdowich Director 10.00 0.00 X 0 0 0 Rick Sapp Director 10.00 0.00 X 0 0 0 Laurel Lemari Director 10.00 0.00 X 0 0 0 Bill Strong Director 10.00 0.00 X 0 0 0 1521628 303704 7 false true false HP Communications Inc 13341 Temescal Canyon Rd Corona CA 92883 Fiber Optics Construction 823610 Race Communications 1325 Howard Ave 604 Burlingame CA 94010 Fiber Optics Utility 438845 Rancho Environmental Services Inc PO Box 3372 Vista CA 92085 Tree Removal & Trimming 393913 Gina Steele Consulting 28102 Las Brisas Del Mar San Juan Capistrano CA 92675 HR Consulting 165673 Epsten APC 10200 Williow Creek Rd Ste 100 San Diego CA 92131 Legal 139953 18 0 Fiber-Optic Fund 1896452 1896452 Golf Revenue 6988424 6988424 Membership Dues & Assessm 531390 5873273 5873273 Osuna Revenue 578304 578304 Tennis Revenue 1245487 1245487 16581940 17346 17346 0 0 0 0 0 0 3214998 1893634 1321364 1321364 CSD Revenue 835160 835160 Enrollment Revenue 1865401 1865401 PPP Loan Forgiveness 1542100 1542100 576401 576401 4819062 22739712 21418348 1321364 0 0 0 0 1825332 1410634 414698 0 6216474 4040708 2175766 372000 241800 130200 1100252 715164 385088 873083 567504 305579 0 275458 137729 137729 42452 21226 21226 0 0 0 0 0 0 105419 105419 0 0 0 0 0 341805 341805 0 1589699 1589699 441147 286746 154401 Operating Expenses 2832736 1841279 991457 Utilities 1287957 837172 450785 Supplies 952124 952124 Property Taxes 255119 229607 25512 15945 15945 18527002 13334561 5192441 0 6775431 9544640 11731970 7440000 0 2630272 2614743 0 0 0 253530 269721 184454 148803 68734082 25003962 44441381 43730120 0 0 0 0 354995 3735007 66372033 67483034 1168671 1875244 1297468 1814579 10981784 7531169 2636194 1761416 16084117 12982408 X 50287916 54500626 50287916 54500626 66372033 67483034 4212710 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 19452248 10818665 8633583 102190 102190 6450475 3877071 2573404 26832124 10206036 16626088 43730120 Construction in Progress 3735007 3735007 Deposits 858832 Funds 33192 Other Liabilities 62003 Payroll & Related Liabilities 807389 1761416 24617397 1877685 1877685 22739712 22739712 18523803 18523803 3199 3199 18527002 Part II, Line 9: Organization Reporting of conservation easements. The organization owns (fee simple) 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 60 miles of horse 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 $-3192 Costs of sales categorized differently $1880877 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Certain items classified differently $3199 X X X X X false false false false false false false true false Arnold Keene Assistant Manager 176043 19500 37093 8610 241246 Bradley Shupe Golf General Manager 272752 20000 8783 16702 318237 Christy Whalen Association Manager 249059 24100 31507 29119 333785 Derek Miller Director of Tennis 166635 1383 17165 27943 213126 Michael Jack Director of Golf 164845 16600 1349 22876 205670 Seth Goldman CFO 185183 20600 27771 20813 254367 Tim Barrier Golf Course Superintendent 197328 7600 38303 15670 258901 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 $1,886,667 includes approximately $1,237,000 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 $858,069. During the year, principal payments of $1,600,913 were made on the bank loan associated with the construction of this project. 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. During the year ended June 30, 2020, the Board of Directors approved changes to the election rules including reasons for disqualification of candidate, owners right to vote, and abilities for members to view the voting list, per Senate Bill 323. 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 executive secretary 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 web site, 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 and 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. Residents for a Secure Future 374 N Coast Highway 101 Ste Encinitas CA 92024 330990989 Political Action Committee CA N/A C corp 20430 131461 1.00000 true false false false false false false false false false false false false false false false false false false false