2020-03-10T18:07:56-07:00 2019-06-30 823331716 Porter & Lasiewicz CPAs 3355 Cochran Street Suite 101 Simi Valley CA 93063 990 2018-07-01 951132930 Rancho Santa Fe Association RANC 8587561174 PO Box A Rancho Santa Fe CA 92067 Christy Whalen Secretary 2020-03-10 true Gary A Porter P00027872 8054336022 X 2018 2020-09-23 17:36:50Z Christy Whalen 19809228 false false X www.rsfassociation.org X 1928 CA To provide facilities and services to property owners and the public. 7 7 199 56 0 0 13553225 13819142 173698 262420 3527689 3828121 17254612 17909683 8500 0 0 8174468 8297575 0 0 6656736 7407835 14839704 15705410 2414908 2204273 51662056 60694400 5052702 11880773 46609354 48813627 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 6019582 7405687 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. 4395373 7106127 General services - parks and recreation provides for the maintenance of Association grounds, which include roadsides, facilities, and horse riding trails. 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. 412012 536270 The Osuna Ranch is a 25-acre horse keeping facility that stables approximately 50 horses. The Association maintains a registered historic adobe structure for community recreation, preservation and education. 352416 1702654 11179383 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 false false false true true false false false 67 0 true 199 true false false false false false false 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 Allen Finkelson Vice President 10.00 0.00 X X 0 0 0 Janet Danola Treasurer 10.00 0.00 X X 0 0 0 Ken Markstein President 10.00 0.00 X X 0 0 0 Rick Sapp Director 10.00 0.00 X 0 0 0 Sharon Ruhnau Director 10.00 0.00 X 0 0 0 Steve Dunn Director 10.00 0.00 X 0 0 0 Mike Gallagher Director 10.00 0.00 X 0 0 0 Christy Whalen Association Manager 40.00 0.00 X 194811 0 47871 Tim Barrier Golf Course Superintendent 40.00 0.00 X 192796 0 57031 Andrew Scott Golf General Manager 40.00 0.00 X 223301 0 0 Joseph Rojas Chef 40.00 0.00 X 109146 0 25266 Thomas Farrar Building Commissioner 40.00 0.00 X 137675 0 25338 Shannon McCarthy Director of Member & Administration 40.00 0.00 X 102637 0 36457 Arnold Keene Assistant Manager 40.00 0.00 X 173214 0 42459 Seth Goldman Chief Financial Officer 40.00 0.00 X 107213 0 11567 Matthew Wellhouser Patrol Chief 40.00 0.00 X 117069 0 44577 1357862 290566 9 false true false Rancho Environmental Services PO Box 3372 Vista CA 92085 Tree Trimming 217629 North County Dispatch JPA PO Box 1206 Rancho Santa Fe CA 920671206 Communication Servic 333073 HP Communications Inc 13341 Temescal Canyon Rd Corona CA 92883 Fiber Optic 843004 StoneCo Building Group Inc 350 Tenth Avenue Suite 1000 San Diego CA 92101 Construction 147803 Transpac Consulting Group 3952D Clairemont Mesa Blvd Ste 397 San Diego CA 92117 IT Services 144662 11 0 Fiber-Optic Fund 1155751 1155751 Golf Revenue 6433791 6433791 Membership Dues & Assessm 531390 5262745 5262745 Osuna Revenue 530680 530680 Tennis Revenue 436175 436175 13819142 262420 262420 0 0 0 0 0 0 3058490 1899545 1158945 1158945 Building Fee 788905 788905 CSD Revenue 779500 779500 Enrollment Revenue 888935 888935 211836 211836 2669176 17909683 16750738 1158945 0 0 0 0 1648428 1197531 450897 0 4505060 2928289 1576771 314604 204493 110111 1053537 684799 368738 775946 504365 271581 0 372258 186129 186129 45901 22951 22950 0 0 0 0 0 0 50297 50297 0 0 0 0 0 27066 27066 0 1310619 1310619 385852 250804 135048 Operating Expenses 2827192 1837675 989517 Utilities 1155932 751356 404576 Supplies 737368 737368 Bad Debts 398262 398262 97088 87379 9709 15705410 11179383 4526027 0 8566839 9143282 11955836 6707370 0 1635526 1907788 0 0 0 260567 260193 98009 184389 51262379 22268184 29063807 28994195 0 0 0 0 81472 13497183 51662056 60694400 630879 2057297 949227 1169042 3169630 7086593 302966 1567841 5052702 11880773 X 46609354 48813627 46609354 48813627 51662056 60694400 2204273 X false true X true false false true true false X 1 1 1 1 true false 43099 X X X false 15897044 15897044 19191419 9702661 9488758 102190 102190 5988440 3429414 2559026 10083286 9033919 1049367 28994195 Construction in Progress 13497183 Other Assets 13497183 Deferred income 21524 Deposits 724602 Funds 46667 Other Liabilties 67252 Payroll & Related Liabilities 707796 1567841 19453530 1543847 1543847 17909683 17909683 15592144 15592144 113266 113266 15705410 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 Costs of sales categorized differently $1657110 Certain items classified differently $-113263 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Certain items classified differently $113266 X X X X X true false false false false false false true false false Andrew Scott Golf General Manager 161499 61802 223301 Arnold Keene Assistant Manager 157214 16000 36637 5822 215673 Christy Whalen Association Manager 178811 16000 19689 28182 242682 Matthew Wellhouser Patrol Chief 107069 10000 32349 12228 161646 Thomas Farrar Building Commissioner 102440 10000 25235 10789 14549 163013 Tim Barrier Golf Course Superintendent 182796 10000 38012 19019 249827 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 12 courts and a 3,100 sq/ft tennis clubhouse with pro-shop, merchandise sales, racquet repair, and the club's activity center.Clubhouse - 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 program construction project is well under way, and is expected to be operational, providing high-speed internet access to our members in the next fiscal year. 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 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 No documents available to the public. Residents for a Secure Future 374 N Coast Highway 101 Ste 2 Encinitas CA 92024 330990989 Political Action Committee CA N/A C corp 2061 352327 1.00000 true false false false false false false false false false false false false false false false false false false false