2019-02-11T12:53:17-08:00 2018-06-30 823331716 Porter & Lasiewicz CPAs 3355 Cochran Street Suite 101 Simi Valley CA 93063 990 2017-07-01 951132930 Rancho Santa Fe Association RANC 8587561174 PO Box A Rancho Santa Fe CA 92067 Christy Whalen Secretary 2019-02-11 true Gary A Porter P00027872 8054336022 X 2017 2019-02-21 02:37:17Z Christy Whalen 19175310 false false X www.rsfassociation.org X 1928 CA To provide facilities and services to property owners and the public. 7 7 173 56 0 0 12752948 13553225 66179 173698 3528748 3527689 16347875 17254612 8500 0 8010906 8174468 0 0 7026846 6656736 15037752 14839704 1310123 2414908 50164716 52276862 5970270 5667508 44194446 46609354 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 5154741 6855240 General services - parks and recreation provides for the maintenance of Association grounds, which include roadsides, facilities, and maintenance of 60 miles of riding and hiking trails. Security patrol provides protection to the community. General services handles assessments, accounting, and contract management. The Building and Planning department provides land use processing, special projects, general planning functions, and administers the covenant design review process including the issuance of building and grading permits per the Rancho Santa Fe covenant. 3756720 6941440 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. 344900 582073 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. 310120 1425567 9566481 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 false false false true true false false false 73 0 true 173 true false false false false false false false false false false false false X 7 7 false false false false true false false true true false false true true true true true true true true false X X Seth Goldman 8587561174 PO Box A Rancho Santa Fe CA 92067 X Allen Finkelson Director 10.00 0.00 X 0 0 0 Janet Danola Treasurer 10.00 0.00 X X 0 0 0 Ken Markstein Vice President 10.00 0.00 X X 0 0 0 Richard Sapp Director 10.00 0.00 X 0 0 0 Fred Wasserman President 10.00 0.00 X 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 Associaiton Manager(Former Interim) 40.00 0.00 X 134161 0 37534 Tim Barrier Golf Course Superintendent 40.00 0.00 X 189222 0 50384 Andrew Scott Golf General Manager 40.00 0.00 X 77177 0 4030 Juan Blanchard Food and Beverage Director 40.00 0.00 X 131026 0 30799 Thomas Farrar Building Commissioner 40.00 0.00 X 126725 0 28028 Matthew Ditonto Controller 40.00 0.00 X 123599 0 33882 Arnold Keene Assistant Manager 40.00 0.00 X 122209 0 38520 Bob Hall Association Manager 0.00 0.00 X 205000 0 15929 1109119 239106 7 true true false Rancho Environmental PO Box 3372 Vista CA 92085 Tree Trimming 328223 North County Dispatch JPA PO Box 1206 Rancho Santa Fe CA 920671206 Communication Servic 205979 Transpac Consulting 4651 Conrad Ave San Diego CA 92117 IT&Computer Services 151027 EpsteinGrinnell&Howell 10200 Willow Creek Road Suite 100 San Diego CA 92131 Legal Services 193375 The Maintenance Co PO Box 7020 San Diego CA 92167 Janitorial Services 109387 5 0 Fiber-Optic Fund 851376 851376 Golf Revenue 6127837 6127837 Membership Dues & Assessm 531390 5156032 5156032 Osuna Revenue 582073 582073 Tennis Revenue 555411 555411 280496 280496 13553225 173698 173698 0 0 0 0 0 0 3370990 1920698 1450292 1450292 Building Fee 302524 302524 CSD Revenue 729500 729500 Enrollment Revenue 787198 787198 258175 258175 2077397 17254612 15804320 1450292 8500 8500 0 0 0 679062 679062 0 4897272 3183227 1714045 325909 211841 114068 1432358 1432358 839867 545914 293953 0 249137 124569 124568 37300 18650 18650 0 0 0 353769 176884 176885 0 0 33736 33736 0 0 0 0 0 123190 123190 0 1487162 1487162 329716 214315 115401 Operating Expenses 2473985 1605115 868870 Utilities 1156620 751803 404817 Supplies 316043 316043 Property Tax 96078 86470 9608 0 14839704 9566481 5273223 0 6081242 8566839 12243085 11955836 0 1240427 1635526 0 0 0 312777 260567 89907 98009 49893695 20829888 29935203 29063807 0 0 0 0 262075 696278 50164716 52276862 577786 630879 797025 949227 3603787 3169630 991672 917772 5970270 5667508 X 44194446 46609354 44194446 46609354 50164716 52276862 2414908 X X false true X true false false true true false X 1 1 1 1 true 28 false 43099 X X X false 15897044 15897044 18190365 8766070 9424295 102190 102190 5682841 3342301 2340540 10021255 8619327 1401928 29063807 Deferred income 15379 Deposits 155045 Funds 31706 Other Liabilties 18898 Payroll & Related Liabilities 696744 917772 17254612 17254612 17254612 14839704 14839704 14839704 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 adobe structure is listed in the National Register of Historic Places as one of the oldest historic adobes in California.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. X X X X X true false false true false false false true false false Arnold Keene Assistant Manager 112209 10000 30798 7722 160729 Bob Hall Association Manager 205000 15929 220929 Christy Whalen Associaiton Manager(Former Interim) 124161 10000 12520 25014 171695 Juan Blanchard Food and Beverage Director 103026 28000 11723 19076 161825 Matthew Ditonto Controller 103599 20000 10760 23122 157481 Thomas Farrar Building Commissioner 116725 10000 8594 19434 154753 Tim Barrier Golf Course Superintendent 179222 10000 30903 19481 239606 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 programs, 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 Association has begun allocating funds and accumulating costs for the RSF Connect Fiber-Optic project which will provide high-speed internet service to the members when completed. 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, each of which is a member of the homeowner's association. 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/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/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 Audit/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 3330 Encinitas Blvd Ste 101 Encinitas CA 92024 330990989 Political Action Committee CA N/A C corp 827 398362 1.00000 true false false false false false false false false false false false false false false false false false false false