2018-03-02T15:37:52-06:00 2017-06-30 770291466 HINRICHER DOUGLAS & PORTER LLP 3275 OLD CONEJO ROAD THOUSAND OAKS CA 91320 990 2016-07-01 951132930 RANCHO SANTA FE ASSOCIATION RANC 8587561174 PO BOX A RANCHO SANTA FE CA 92067 BOB HALL MANAGER & SECRETARY 8587561174 2018-03-02 1 GARY PORTER P00027872 8054961883 98.119.12.226 2018-03-02 13:32:19 PS P A81853D969F0202842CFA8BEBCF6ABDA0FD0796D DDD00135239D8FAE7B772F7D41818F77C3FAD9F6 2016 2021-01-29 14:40:06Z CHRISTY WHALEN PO BOX A RANCHO SANTA FE CA 92067 17920302 0 X WWW.RSFASSOCIATION.ORG X 1928 CA TO PROVIDE FACILITIES AND SERVICES TO PROPERTY OWNERS AND THE PUBLIC. 7 7 167 56 0 0 0 0 12560507 12752948 40394 66179 3626754 3528748 16227655 16347875 0 0 0 0 8058460 8010906 0 0 0 7194701 7026846 15253161 15037752 974494 1310123 49569754 50164716 6685431 5970270 42884323 44194446 X 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. 0 0 7398942 8933157 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. 1754790 6516226 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. 502350 563716 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. 247728 334776 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. 247728 334776 9903810 0 0 0 1 0 1 1 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 88 0 1 167 1 0 0 0 0 0 0 0 0 X 7 7 0 0 1 0 1 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X X MATHEW DITONTO 8587561174 PO BOX A RANCHO SANTA FE CA 92067 ALLEN FINKELSON DIRECTOR 10.00 X 0 0 0 JANET DANOLA DIRECTOR/TREASURER 10.00 X X 0 0 0 KEN MARKSTEIN VICE PRESIDENT 10.00 X X 0 0 0 RICHARD SAPP DIRECTOR 10.00 X 0 0 0 FRED WASSERMAN PRESIDENT 10.00 X X 0 0 0 KIM EGGLESTON DIRECTOR 10.00 X 0 0 0 MIKE LICOSATI DIRECTOR 10.00 X 0 0 0 CHRISTY WHALEN ASSISTANT MANAGER 40.00 X 90197 0 27152 BOB HALL ASSOCIATION MANAGER 40.00 X 0 0 0 ALFONSO CASTRO GOLF CLUB MANAGER 40.00 X 257275 0 36331 DEREK LANE DIRECTOR OF GOLF 40.00 X 145434 0 22236 TIM BARRIER GOLF COURSE SUPERINTENDENT 40.00 X 186673 0 40454 DON MAY DIRECTOR OF ACCOUNTING, COMPLIANCE & TECHNOLGOY 40.00 X 148016 0 30258 BILL OVERTON ASSOCIATION MANAGER (FORMER) 40.00 X 157493 0 13579 ROBERT GREEN BUILDING COMMISSIONER 40.00 X 173374 0 19796 1158462 0 189806 6 1 1 0 RANCHO ENVIRONMENTAL P O BOX 3372 VISTA CA 92085 TREE TRIMMING 374761 NORTH COUNTY DISPATCH JPA P O BOX 1206 RANCHO SANTE FE CA 92067 COMMUNICATION SERVICES 174266 TRANSPAC CONSULTING GROUP INC 4651 CONRAD AVENUE SAN DIEGO CA 92117 IT & COMPUTER SERVICES 130124 PEACE & SHEA LLP 2700 ADAMS AVENUE SUITE 204 SAN DIEGO CA 92116 LEGAL SERVICES 120000 EPSTEN GRINNELL & HOWELL 10200 WILLOW CREEK ROAD SUITE 100 SAN DIEGO CA 92131 LEGAL SERVICES 116868 6 GOLF REVENUE 531390 5861403 5861403 MEMBER ASSESSMENTS 531390 4928149 4928149 COVENANT ENHANCEMENT FUND 531390 1084095 1084095 OSUNA REVENUE 531390 562891 562891 TENNIS REVENUE 531390 316410 316410 12752948 66179 66179 3144772 1572427 1572345 1572345 ENROLLMENT REVENUE 531390 926596 926596 CSD REVENUE 531390 709700 709700 BUILDING FEE 531390 227939 227939 92168 92168 1956403 16347875 16347875 0 0 529591 529591 5319418 2880483 2438935 1360677 854745 505932 801220 530475 270745 386441 80670 305771 37617 37617 264732 73589 191143 86640 86640 104411 104411 138810 138810 1507231 1507231 320845 230793 90052 OPERATING EXPENSES 3008909 1815383 1193526 UTILITIES 1013472 833079 180393 PROPERTY TAXES 97843 86866 10977 SUPPLIES 55501 55501 4394 286594 -282200 15037752 9903810 5133942 0 5352186 6081242 11358128 12243085 1297789 1240427 304867 312777 265013 89907 49737070 19801867 30697835 29935203 293936 262075 49569754 50164716 812437 577786 786072 797025 4009386 3603787 1077536 991672 6685431 5970270 X 42884323 44194446 42884323 44194446 49569754 50164716 1310123 0 X X 0 1 X 1 0 1 1 0 X 1 1.00 1 1 0 1 1 280.00 0 1 0 43099 0 0 X X X 0 15897044 15897044 18175426 8343962 9831464 102190 102190 0 6207465 4388434 1819031 9354945 6967281 2387664 29935203 OTHER LIABILITIES 296366 ACCRUED PAYROLL AND RELATED ITEMS 695306 991672 16347875 0 16347875 0 16347875 15037752 0 15037752 0 15037752 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. X 1 1 X X X X X 1 0 0 0 0 0 0 1 0 CHRISTY WHALEN ASSISTANT MANAGER 82898 0 7299 0 0 0 3227 0 23925 0 117349 0 0 0 ALFONSO CASTRO GOLF CLUB MANAGER 237275 0 20000 0 0 0 18095 0 18236 0 293606 0 0 0 DEREK LANE DIRECTOR OF GOLF 127434 0 18000 0 0 0 10230 0 12006 0 167670 0 0 0 TIM BARRIER GOLF COURSE SUPERINTENDENT 176673 0 10000 0 0 0 12996 0 27458 0 227127 0 0 0 DON MAY DIRECTOR OF ACCOUNTING, COMPLIANCE & 136150 0 10000 0 1866 0 6240 0 24018 0 178274 0 0 0 BILL OVERTON ASSOCIATION MANAGER (FORMER) 70749 0 14000 0 72744 0 1388 0 12191 0 171072 0 0 0 ROBERT GREEN BUILDING COMMISSIONER 115474 0 3900 0 54000 0 6204 0 13592 0 193170 0 0 0 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 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. RESIDENT FOR A SECURE FUTURE 330 ENCINITAS BLVD STE 101 ENCINITAS CA 92024 330990989 POLITICAL ACTION COMMITTEE CA C 782 409154 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0