RANCHO SANTA FE ASSOCIATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- RANCHO SANTA FE ASSOCIATION (EIN 95-1132930)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-03-02
- IRS object ID
- 201800619349300645
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-03-02T15:37:52-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 770291466 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HINRICHER DOUGLAS & PORTER LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3275 OLD CONEJO ROAD | AddressLine1Txt |
| City | THOUSAND OAKS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91320 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951132930 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RANCHO SANTA FE ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RANC | BusinessNameControlTxt |
| Phone | 8587561174 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX A | AddressLine1Txt |
| City | RANCHO SANTA FE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92067 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BOB HALL | PersonNm |
| Person Title | MANAGER & SECRETARY | PersonTitleTxt |
| Phone | 8587561174 | PhoneNum |
| Signature | 2018-03-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARY PORTER | PreparerPersonNm |
| PTIN | P00027872 | PTIN |
| Phone | 8054961883 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 98.119.12.226 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-03-02 | IPDt |
| IP Tm | 13:32:19 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | A81853D969F0202842CFA8BEBCF6ABDA0FD0796D | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | DDD00135239D8FAE7B772F7D41818F77C3FAD9F6 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTY WHALEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX A | AddressLine1Txt |
| City | RANCHO SANTA FE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,920,302 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.RSFASSOCIATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1928 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE FACILITIES AND SERVICES TO PROPERTY OWNERS AND THE PUBLIC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 167 | TotalEmployeeCnt |
| Total Volunteers | 56 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,560,507 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,752,948 | CYProgramServiceRevenueAmt |
| PY Investment Income | $40,394 | PYInvestmentIncomeAmt |
| CY Investment Income | $66,179 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,626,754 | PYOtherRevenueAmt |
| CY Other Revenue | $3,528,748 | CYOtherRevenueAmt |
| PY Total Revenue | $16,227,655 | PYTotalRevenueAmt |
| CY Total Revenue | $16,347,875 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,058,460 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,010,906 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,194,701 | PYOtherExpensesAmt |
| CY Other Expenses | $7,026,846 | CYOtherExpensesAmt |
| PY Total Expenses | $15,253,161 | PYTotalExpensesAmt |
| CY Total Expenses | $15,037,752 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $974,494 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,310,123 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $49,569,754 | TotalAssetsBOYAmt |
| Total Assets EOY | $50,164,716 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,685,431 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,970,270 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $42,884,323 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $44,194,446 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROTECT, PRESERVE, MAINTAIN & 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 & WELFARE OF THE COMMUNITY MEMBERS, AND ENFORCEMENT OF THE PROVISIONS OF THE RANCHO SANTA FE PROTECTIVE COVENANT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,398,942 | ExpenseAmt |
| Revenue | $8,933,157 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,754,790 | ExpenseAmt |
| Revenue | $6,516,226 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $502,350 | ExpenseAmt |
| Revenue | $563,716 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $247,728 | ExpenseAmt |
| Revenue | $334,776 | RevenueAmt |
| Desc | 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 AND AFTER SCHOOL PROGRAMS, AND TOURNAMENTS. PRIVATE AND GROUP LESSONS ARE AVAILABLE FOR ADULT AND JUNIOR PLAYERS OF ALL LEVELS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $247,728 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $334,776 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $9,903,810 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 88 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 167 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATHEW DITONTO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8587561174 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX A | AddressLine1Txt |
| City | RANCHO SANTA FE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92067 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| ALLEN FINKELSON | |||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | ||||
| JANET DANOLA | |||||||||
| DIRECTOR/TREASURER | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| KEN MARKSTEIN | |||||||||
| VICE PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| RICHARD SAPP | |||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | ||||
| FRED WASSERMAN | |||||||||
| PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| KIM EGGLESTON | |||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | ||||
| MIKE LICOSATI | |||||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHRISTY WHALEN | |||||||||
| ASSISTANT MANAGER | 40.00 | $90,197 | $0 | $27,152 | Yes (X) | ||||
| BOB HALL | |||||||||
| ASSOCIATION MANAGER | 40.00 | $0 | $0 | $0 | Yes (X) | ||||
| ALFONSO CASTRO | |||||||||
| GOLF CLUB MANAGER | 40.00 | $257,275 | $0 | $36,331 | Yes (X) | ||||
| DEREK LANE | |||||||||
| DIRECTOR OF GOLF | 40.00 | $145,434 | $0 | $22,236 | Yes (X) | ||||
| TIM BARRIER | |||||||||
| GOLF COURSE SUPERINTENDENT | 40.00 | $186,673 | $0 | $40,454 | Yes (X) | ||||
| DON MAY | |||||||||
| DIRECTOR OF ACCOUNTING, COMPLIANCE & TECHNOLGOY | 40.00 | $148,016 | $0 | $30,258 | Yes (X) | ||||
| BILL OVERTON | |||||||||
| ASSOCIATION MANAGER (FORMER) | 40.00 | $157,493 | $0 | $13,579 | Yes (X) | ||||
| ROBERT GREEN | |||||||||
| BUILDING COMMISSIONER | 40.00 | $173,374 | $0 | $19,796 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,158,462 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $189,806 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RANCHO ENVIRONMENTAL | |||||
| P O BOX 3372 | VISTA | CA | 92085 | TREE TRIMMING | $374,761 |
| NORTH COUNTY DISPATCH JPA | |||||
| P O BOX 1206 | RANCHO SANTE FE | CA | 92067 | COMMUNICATION SERVICES | $174,266 |
| TRANSPAC CONSULTING GROUP INC | |||||
| 4651 CONRAD AVENUE | SAN DIEGO | CA | 92117 | IT & COMPUTER SERVICES | $130,124 |
| PEACE & SHEA LLP | |||||
| 2700 ADAMS AVENUE SUITE 204 | SAN DIEGO | CA | 92116 | LEGAL SERVICES | $120,000 |
| EPSTEN GRINNELL & HOWELL | |||||
| 10200 WILLOW CREEK ROAD SUITE 100 | SAN DIEGO | CA | 92131 | LEGAL SERVICES | $116,868 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GOLF REVENUE | 531390 | $5,861,403 | $5,861,403 |
| MEMBER ASSESSMENTS | 531390 | $4,928,149 | $4,928,149 |
| COVENANT ENHANCEMENT FUND | 531390 | $1,084,095 | $1,084,095 |
| OSUNA REVENUE | 531390 | $562,891 | $562,891 |
| TENNIS REVENUE | 531390 | $316,410 | $316,410 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,752,948 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,179 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $66,179 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,144,772 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,572,427 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,572,345 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,572,345 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ENROLLMENT REVENUE | 531390 | $926,596 | $926,596 |
| CSD REVENUE | 531390 | $709,700 | $709,700 |
| BUILDING FEE | 531390 | $227,939 | $227,939 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,168 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,168 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,956,403 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,347,875 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,347,875 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $529,591 | TotalAmt |
| Program Services | $529,591 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,319,418 | TotalAmt |
| Program Services | $2,880,483 | ProgramServicesAmt |
| Management And General | $2,438,935 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,360,677 | TotalAmt |
| Program Services | $854,745 | ProgramServicesAmt |
| Management And General | $505,932 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $801,220 | TotalAmt |
| Program Services | $530,475 | ProgramServicesAmt |
| Management And General | $270,745 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $386,441 | TotalAmt |
| Program Services | $80,670 | ProgramServicesAmt |
| Management And General | $305,771 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,617 | TotalAmt |
| Management And General | $37,617 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,732 | TotalAmt |
| Program Services | $73,589 | ProgramServicesAmt |
| Management And General | $191,143 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,640 | TotalAmt |
| Management And General | $86,640 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,411 | TotalAmt |
| Management And General | $104,411 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,810 | TotalAmt |
| Program Services | $138,810 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,507,231 | TotalAmt |
| Program Services | $1,507,231 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,845 | TotalAmt |
| Program Services | $230,793 | ProgramServicesAmt |
| Management And General | $90,052 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OPERATING EXPENSES | $3,008,909 | $1,815,383 | $1,193,526 |
| UTILITIES | $1,013,472 | $833,079 | $180,393 |
| PROPERTY TAXES | $97,843 | $86,866 | $10,977 |
| SUPPLIES | $55,501 | $55,501 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,394 | TotalAmt |
| Program Services | $286,594 | ProgramServicesAmt |
| Management And General | -$282,200 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,037,752 | TotalAmt |
| Program Services | $9,903,810 | ProgramServicesAmt |
| Management And General | $5,133,942 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,352,186 | BOYAmt |
| EOY | $6,081,242 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,358,128 | BOYAmt |
| EOY | $12,243,085 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,297,789 | BOYAmt |
| EOY | $1,240,427 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $304,867 | BOYAmt |
| EOY | $312,777 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $265,013 | BOYAmt |
| EOY | $89,907 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $49,737,070 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,801,867 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,697,835 | BOYAmt |
| EOY | $29,935,203 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,936 | BOYAmt |
| EOY | $262,075 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,569,754 | BOYAmt |
| EOY | $50,164,716 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $812,437 | BOYAmt |
| EOY | $577,786 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $786,072 | BOYAmt |
| EOY | $797,025 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,009,386 | BOYAmt |
| EOY | $3,603,787 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,077,536 | BOYAmt |
| EOY | $991,672 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,685,431 | BOYAmt |
| EOY | $5,970,270 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,884,323 | BOYAmt |
| EOY | $44,194,446 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,884,323 | BOYAmt |
| EOY | $44,194,446 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,569,754 | BOYAmt |
| EOY | $50,164,716 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,310,123 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 1.00 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 280.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $43,099 | AssetsIncludedAmt |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,897,044 | OtherCostOrOtherBasisAmt |
| Book Value | $15,897,044 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,175,426 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,343,962 | DepreciationAmt |
| Book Value | $9,831,464 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,190 | OtherCostOrOtherBasisAmt |
| Depreciation | $102,190 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,207,465 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,388,434 | DepreciationAmt |
| Book Value | $1,819,031 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,354,945 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,967,281 | DepreciationAmt |
| Book Value | $2,387,664 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,935,203 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OTHER LIABILITIES | $296,366 |
| ACCRUED PAYROLL AND RELATED ITEMS | $695,306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $991,672 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $16,347,875 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,347,875 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,347,875 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,037,752 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,037,752 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,037,752 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | 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. |
| PART III, LINE 4: | 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTY WHALEN | ||||||||||||||
| ASSISTANT MANAGER | $82,898 | $0 | $7,299 | $0 | $0 | $0 | $3,227 | $0 | $23,925 | $0 | $117,349 | $0 | $0 | $0 |
| ALFONSO CASTRO | ||||||||||||||
| GOLF CLUB MANAGER | $237,275 | $0 | $20,000 | $0 | $0 | $0 | $18,095 | $0 | $18,236 | $0 | $293,606 | $0 | $0 | $0 |
| DEREK LANE | ||||||||||||||
| DIRECTOR OF GOLF | $127,434 | $0 | $18,000 | $0 | $0 | $0 | $10,230 | $0 | $12,006 | $0 | $167,670 | $0 | $0 | $0 |
| TIM BARRIER | ||||||||||||||
| GOLF COURSE SUPERINTENDENT | $176,673 | $0 | $10,000 | $0 | $0 | $0 | $12,996 | $0 | $27,458 | $0 | $227,127 | $0 | $0 | $0 |
| DON MAY | ||||||||||||||
| DIRECTOR OF ACCOUNTING, COMPLIANCE & | $136,150 | $0 | $10,000 | $0 | $1,866 | $0 | $6,240 | $0 | $24,018 | $0 | $178,274 | $0 | $0 | $0 |
| BILL OVERTON | ||||||||||||||
| ASSOCIATION MANAGER (FORMER) | $70,749 | $0 | $14,000 | $0 | $72,744 | $0 | $1,388 | $0 | $12,191 | $0 | $171,072 | $0 | $0 | $0 |
| ROBERT GREEN | ||||||||||||||
| BUILDING COMMISSIONER | $115,474 | $0 | $3,900 | $0 | $54,000 | $0 | $6,204 | $0 | $13,592 | $0 | $193,170 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE OSUNA HORSE RANCH STABLES 50 HORSES AND HOUSING IS PROVIDED TO MANAGER TO PROTECT AND OVERSEE HORSES AFTERHOURS. |
| PART I, LINE 4A | BILL OVERTON, FORMER ASSOCIATION MANAGER RECEIVED SEVERANCE OF $72,744 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | DURING THE YEAR THE ORGANIZATION MADE SIGNIFICANT CHANGES TO ITS BYLAWS AND ITS ARTICLES OF INCORPORATION. THESE CHANGES WERE APPROVED BY THE BOARD OF DIRECTORS AND ADOPTED BY A VOTE OF THE MEMBERSHIP. MANY CHANGES WERE MADE IN ORDER TO BRING BOTH DOCUMENTS INTO CONFORMITY WITH THE CALIFORNIA STATE STATUTES, SPECIFICALLY THE DAVIS-STIRLING ACT, AND TO PROVIDE CONSISTENCY AMONGST THE GOVERNING DOCUMENTS. 1) SIGNIFICANT BYLAW CHANGES WERE MADE PERTAINING TO THE NUMBER, COMPOSITION,QUALIFICATIONS, AUTHORITY, OR DUTIES OF THE GOVERNING BODY'S VOTING MEMBERS: A) ADDITION OF QUALIFICATIONS FOR BOARD DIRECTOR INCLUDE 25% DIRECT OR INDIRECT OWNERSHIP INTEREST IN A BUILDING SITE, 18 YEARS OF AGE, AND CONTINUE TO BE A RESIDENT FOR THE DURATION OF THEIR TENURE. B) ELIMINATION OF NOMINATING COMMITTEE TO NOMINATE CANDIDATES FOR THE BOARD, AND REQUIRES QUALIFICATION TO INCLUDE FILING APPROPRIATE FORMS AND INDIVIDUAL IN GOOD STANDING. C) REQUIRES DIRECTOR BE ELECTED BY A MAIL-IN BALLOT AT WHICH A QUORUM OF BALLOTS IS RETURNED. D) CHANGES BOARD MEETINGS TO MONTHLY AND ALLOWS FLEXIBILITY AS TO TIME AND DATE, AND INCREASES REQUIRED NOTICE GIVEN TO DIRECTORS FOR A SPECIAL MEETING TO 48 HOURS. E) INTEGRATES LANGUAGE FROM THE DAVIS-STIRLING ACT REGARDING NOTICE TO MEMBERS OF BOARD MEETINGS AND EXECUTIVE SESSIONS TO 4 DAYS AND 2 DAYS, RESPECTIVELY. F) ADOPTS LANGUAGE FROM THE DAVIS-STIRLING ACT REGARDING THE ANNUAL DISTRIBUTION OF BUDGET, FINANCIAL REPORTS,AND POLICY STATEMENT. G) BOARD SHALL ESTABLISH AND DEFINE EACH COMMITTEE'S RESPONSIBILITIES AND PROCEDURES AND SUPERVISE. H) COMMITTEES OF THE BOARD SHALL HAVE NO MORE THAN THREE DIRECTORS AS MEMBERS, COMMITTEE MEMBERS MUST BE MEMBERS, AND AT LEAST 18 YEARS OF AGE. I) COMMITTEE'S SHALL HAVE NO AUTHORITY AND ARE LIMITED TO PROVIDING THE BOARD WITH ADVICE AND COUNSEL. J) ESTABLISH AN AUDIT AND FINANCE COMMITTEE AS A STANDING COMMITTEE, DESIGNATES MEMBERS, ADOPTION OF A CHARTER, AND MEETINGS CONDUCTED IN OPEN EXCEPT EXECUTIVE SESSION ITEMS. K) ESTABLISHES A COMPENSATION COMMITTEE AS A STANDING COMMITTEE, DESIGNATES MEMBERS, CHAIR, ADOPTION OF A CHARTER. L) BRING HEARING AND SUSPENSION PROCESS PROVISIONS CONSISTENT WITH MANDATED CALIFORNIA LAW WHICH HAS BEEN FOLLOWED IN RECENT YEARS. M) CHANGES THE NUMBER OF DAYS THE BOARD MAY SET FOR THE RETURN OF WRITTEN BALLOTS. N) CHANGES FROM PERCENTAGE TO FIXED NUMBER OF VOTE RESPONSES NECESSARY FOR A QUORUM, AND THE APPROVAL PERCENTAGE TO PASS A MEASURE. O) BRING THE RULE ADOPTION PROVISIONS CONSISTENT WITH THE PRACTICES OF THE BOARD IN THE PAST AND THE DAVIS-STIRLING ACT RELATING TO RULES RELATED TO: USE OF THE COMMON AREA OR OF AN EXCLUSIVE USE COMMON AREA; USE OF A SEPARATE INTEREST, INCLUDING ANY AESTHETIC OR ARCHITECTURAL STANDARDS THAT GOVERN ALTERATION OF A SEPARATE INTEREST; MEMBER DISCIPLINE, INCLUDING ANY SCHEDULE OF MONETARY PENALTIES FOR VIOLATION OF THE GOVERNING DOCUMENTS AND ANY PROCEDURE FOR THE IMPOSITION OF PENALTIES; ANY STANDARDS FOR DELINQUENT ASSESSMENT PAYMENT PLANS; ANY PROCEDURES ADOPTED BY THE ASSOCIATION FOR RESOLUTION OF DISPUTES; ANY PROCEDURES FOR REVIEWING AND APPROVING OR DISAPPROVING A PROPOSED PHYSICAL CHANGE TO A MEMBER'S SEPARATE INTEREST OR TO THE COMMON AREA; AND PROCEDURES FOR ELECTIONS. P) GAVE THE BOARD AND INVESTMENT COMMITTEE FLEXIBILITY TO INVEST IN INSTRUMENTS OTHER THAN BANK DEPOSITS THAT ALLOW SAFETY AND MATCHING MATURITIES. 2) SIGNIFICANT BYLAW CHANGES WERE MADE PERTAINING TO THE QUORUM, VOTING RIGHTS, AND VOTING APPROVAL REQUIREMENTS OF THE ORGANIZATION'S MEMBERSHIP: A) DEFINITION OF A MEMBER TO BE THE SAME AS THE ARTICLES OF INCORPORATION, ELIMINATION OF MEMBERSHIP VOTING QUALIFICATIONS (IN BYLAWS) ALSO COVERED IN ARTICLES OF INCORPORATION, AND ELIMINATION OF VOTER REGISTRATION. B) REGARDING SPECIAL MEETINGS OF THE MEMBERS, THE NUMBER OF MEMBER SIGNATURES NEEDED TO CALL FOR A SPECIAL MEETING CHANGED TO CONFORM TO DAVIS-STIRLING ACT, ELIMINATION OF A CUMBERSOME TWO-STEP PROCESS THAT REQUIRED A SPECIAL MEETING IN PERSON IN ORDER TO CALL A SPECIAL MEETING. C) CHANGES TO THE NUMBER OF MEMBERS REQUIRED FOR A QUORUM AT A SPECIAL MEETING, AND THE NUMBER OF DAYS THE BOARD SETS FOR RETURN OF WRITTEN BALLOTS TO AT LEAST 30 DAYS, BUT NO GREATER THAN 45 DAYS. 3) SIGNIFICANT BYLAW CHANGES WERE MADE PERTAINING TO THE AUTHORITY, OR DUTIES OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES: A) ESTABLISHES THE ASSOCIATION MANAGER AS THE CHIEF ADMINISTRATOR HAVING THE SOLE POWER TO APPOINT OR REMOVE ANY EMPLOYEE. B) BOARD OF DIRECTORS AND ITS MEMBERS DEAL WITH ASSOCIATION PERSONNEL SOLELY THROUGH THE MANAGER, AND NEITHER THE BOARD NOR ANY MEMBER GIVE ORDERS TO SUBORDINATES OF THE MANAGER, OR REQUEST OR DIRECT THE MANAGER TO APPOINT OR REMOVE ANY PERSON. C) PROHIBIT THE MANAGER'S AUTHORITY TO HIRE A FAMILY MEMBER OF A RESIDENT WITHOUT APPROVAL OF THE BOARD. D) INORPORATES LANGUAGE FROM DAVIS-STIRLING ACT REQUIRING MANAGER TO DISTRIBUTE ANNUAL POLICY STATEMENT. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION IS A HOMEOWNER'S ASSOCIATION CONSISTING OF APPROXIMATELY 2,000 RESIDENTAL LOTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | 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, SECTION B, LINE 12C | 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, SECTION B, LINE 15 | 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, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE MEMBERS USING THE ORGANIZATION'S WEB SITE. |
| FORM 990, PART XII, LINE 2C: | 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. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESIDENT FOR A SECURE FUTURE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 ENCINITAS BLVD STE 101 | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330990989 | EIN |
| Primary Activities | POLITICAL ACTION COMMITTEE | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $782 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $409,154 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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