2020-12-10T12:06:05-08:00 2020-06-30 823331716 Porter & Lasiewicz CPAs 3355 Cochran Street Suite 101 Simi Valley CA 93063 990 2019-07-01 951132930 Rancho Santa Fe Association RANC 8587561174 PO Box A Rancho Santa Fe CA 92067 Christy Whalen Secretary 2020-12-10 true Cheryl Lasiewicz P01550901 8054336022 X 2019 2022-01-07 14:23:13Z Christy Whalen 21037142 false X www.rsfassociation.org X 1928 CA To provide facilities and services to property owners and the public. 7 7 195 56 0 0 13819142 14820424 262420 204717 3828121 4235027 17909683 19260168 0 0 8297575 9508630 0 0 7407835 8277249 15705410 17785879 2204273 1474289 60694400 66372033 11880773 16084117 48813627 50287916 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 6625463 8184734 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. 4709120 7000693 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. 540609 648411 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. 925909 1963742 12801101 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 62 0 true 195 true false false false false false false false false X 7 7 false false true 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 Bradley Shupe Golf General Manager 40.00 0.00 275531 0 14230 Christy Whalen Association Manager 40.00 0.00 238002 0 50336 Tim Barrier Golf Course Superintendent 40.00 0.00 198210 0 56570 Arnold Keene Assistant Manager 40.00 0.00 183365 0 43529 Seth Goldman CFO 40.00 0.00 190340 0 26616 Matthew Wellhouser Patrol Chief 40.00 0.00 120277 0 42364 Ashley Huizing Head Golf Professional 40.00 0.00 105627 0 10877 Bill Weber Treasurer 10.00 0.00 X X 0 0 0 Bill Strong Director 10.00 0.00 X 0 0 0 Laurel Lemari Director 10.00 0.00 X 0 0 0 Rick Sapp President 10.00 0.00 X 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 Vice President 10.00 0.00 X X 0 0 0 1311352 244522 7 false true false Rancho Environmental Services PO Box 3372 Vista CA 92085 Tree Removal & Trimming 273179 Race Communications 1325 Howard Ave 604 Burlingame CA 94010 Fiber Optic 249122 HP Communications Inc 13341 Temescal Canyon Rd Corona CA 92883 Fiber Optic 9837372 Youngs Market PO Box 30145 Los Angeles CA 90030 Wine & Liquor 203691 CHPT Construction PO Box 3027 Rancho Santa Fe CA 92067 Construction for Fiber 236996 19 0 Fiber-Optic Fund 1401825 1401825 Golf Revenue 6663476 6663476 Membership Dues & Assessm 531390 5604353 5604353 Osuna Revenue 554564 554564 Tennis Revenue 596206 596206 14820424 204717 204717 0 0 0 0 0 0 3239562 1776974 1462588 1462588 Building Fee 382911 382911 CSD Revenue 814500 814500 Enrollment Revenue 1210181 1210181 364847 364847 2772439 19260168 17797580 1462588 0 0 0 0 1555874 1108459 447415 0 5715973 3715382 2000591 301978 196286 105692 1060248 689161 371087 874557 568462 306095 0 452522 226261 226261 43231 21615 21616 0 0 0 0 0 0 78732 78732 0 0 0 0 0 406399 406399 0 1603761 1603761 428038 278225 149813 Operating Expenses 2674556 1738461 936095 Utilities 1169404 760113 409291 Supplies 857412 857412 Bad Debts 232725 232725 330469 319647 10822 17785879 12801101 4984778 0 9143282 6775431 6707370 11731970 0 1907788 2630272 0 0 0 260193 253530 184389 184454 67933965 23492584 28994195 44441381 0 0 0 0 13497183 354995 60694400 66372033 2057297 1168671 1169042 1297468 7086593 10981784 1567841 2636194 11880773 16084117 X 48813627 50287916 48813627 50287916 60694400 66372033 1474289 X X false true X true false false true true false X 1 1 1 1 true false 43099 X X X false 15897044 15897044 19374157 10261175 9112982 102190 102190 6147658 3510947 2636711 26412916 9618272 16794644 44441381 Deferred income 565332 Deposits 909214 Funds 26997 Other Liabilties 50105 Payroll & Related Liabilities 1084546 2636194 20633702 1373534 1373534 19260168 19260168 17399574 17399574 386305 386305 17785879 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 $-386308 Costs of sales categorized differently $1759842 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Certain items classified differently $386305 X X X X X true false false false false false false true false Arnold Keene Assistant Manager 166865 16500 37590 5939 226894 Bradley Shupe Golf General Manager 258531 17000 14230 289761 Christy Whalen Association Manager 218002 20000 26461 23875 288338 Matthew Wellhouser Patrol Chief 110277 10000 32772 9592 162641 Seth Goldman CFO 172840 17500 9892 16724 216956 Tim Barrier Golf Course Superintendent 188210 10000 38751 17819 254780 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. OTHER PROGRAM SERVICES 5: The RSF Connect Fiber-Optic project provides high-speed internet service to members. Program Service revenues of $1,403,024 includes approximately $1,231,000 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 $539,361. Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents The Association's Bylaws were amended in July 2019. Changes were made to sections 6d and 6f. 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. 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 11471 162003 1.00000 true false false false false false false false false false false false false false false false false false false false