2017-05-12T13:53:15-05:00 2016-06-30 770291466 HINRICHER DOUGLAS & PORTER LLP 3275 OLD CONEJO ROAD THOUSAND OAKS CA 91320 990 2015-07-01 951132930 RANCHO SANTA FE ASSOCIATION RANC 8587561174 PO BOX A RANCHO SANTA FE CA 92067 BOB HALL SECRETARY 8587561174 2017-05-12 1 GARY PORTER P00027872 8054961883 2015 2021-01-29 14:40:06Z BOB HALL PO BOX A RANCHO SANTA FE CA 92067 17806760 0 X WWW.RSFASSOCIATION.ORG X 1928 CA TO PROVIDE FACILITIES AND SERVICES TO PROPERTY OWNERS AND THE PUBLIC. 7 7 179 56 0 0 0 0 14275093 12560507 26395 40394 2176247 3626754 16477735 16227655 0 0 0 0 8035832 8058460 0 0 0 6277300 7194701 14313132 15253161 2164603 974494 48891266 49569754 6981437 6685431 41909829 42884323 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 7566924 8900049 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. 2098161 7060430 GENERAL SERVICES - PARKS AND RECREATION PROVIDES FOR THE MAINTENANCE OF ASSOCIATION GROUNDS, ROADSIDES AND FACILITIES. SECURITY PATROL PROVIDES PROTECTION TO THE COMMUNITY. COMMUNITY 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. 261975 267176 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. THE OSUNA RANCH IS A 25-ACRE HORSE KEEPING FACILITY THAT STABLES APPROXIMATELY 50 HORSES AND DIRECT ACCESS TO 60 MILES OF RIDING AND HIKING TRAILS MAINTAINED BY PARKS AND RECREATION. THE ASSOCIATION MAINTAINS A REGISTERED HISTORIC ADOBE STRUCTURE FOR COMMUNITY RECREATION, PRESERVATION AND EDUCATION. 9927060 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 1 107 0 1 179 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X DON MAY 8587561174 PO BOX A RANCHO SANTA FE CA 92067 PHILIP WILKINSON DIRECTOR 4.00 X 0 0 0 KIM EGGLESTON TREASURER 4.00 X X 0 0 0 HEATHER SLOSAR VICE PRESIDENT 4.00 X X 0 0 69 JERRY YAHR DIRECTOR 4.00 X 0 0 0 ANN BOON PRESIDENT 4.00 X X 0 0 0 MIKE LICOSATI DIRECTOR 4.00 X 0 0 1286 FRED WASSERMAN DIRECTOR 4.00 X 0 0 0 BILL OVERTON ASSOCIATION MANAGER 40.00 X 221703 0 30020 ALFONSO CASTRO GOLF CLUB MANAGER 40.00 X 252814 0 47739 DEREK LANE PRO SHOP MANAGER 40.00 X 160511 0 11190 TIM BARRIER GOLF COURSE SUPERINTENDENT 40.00 X 176013 0 42641 PETER B SMITH FORMER ASSOCIATION MANAGER 40.00 X 128922 0 0 939963 0 132945 7 1 1 0 RANCHO ENVIROMENTAL P O BOX 3372 VISTA CA 92085 TREE TRIMMING 264869 TRANSPAC CONSULTING GROUP INC 4651 CONRAD AVENUE SAN DIEGO CA 92117 IT & COMPUTER SERVICES 192373 NORTH COUNTY DISPATCH JPA P O BOX 1206 RANCHO SANTE FE CA 92067 COMMUNICATION SERVICES 174266 CALIFORNIA HIGHWAY PATROL SVP 650 VOLUNTEERS VISTA CA 92085 POLICE SERVICES 149927 MASON ARCHITECTURE 4023 ZUNI STREET DENVER CO 80211 ARCHITECTURE 116860 7 GOLF REVENUE 531390 5858529 5858529 MEMBER ASSESSMENTS 531390 5320423 5320423 RESERVE ASSESSMENT 531390 620609 620609 OSUNA REVENUE 531390 515295 515295 TENNIS REVENUE 531390 245651 245651 12560507 40394 40394 3185403 1579105 1606298 1606298 ENROLLMENT REVENUE 531390 932596 932596 CSD REVENUE 531390 705100 705100 BUILDING FEE 531390 336621 336621 46139 46139 2020456 16227655 16227655 0 0 604030 604030 5370343 2686029 2684314 463754 202309 261445 1109542 772194 337348 510791 314893 195898 305469 10133 295336 33600 33600 482 482 63436 63436 192273 34546 157727 117525 117525 41866 41866 154072 154072 1527563 1527563 302065 196527 105538 OPERATING EXPENSES 2932800 1913553 1019247 UTILITIES 1041265 821799 219466 SUPPLIES 265533 265533 BAD DEBT EXPENSES 120264 80264 40000 96488 343615 -247127 15253161 9927060 5326101 0 250000 5352186 14843785 11358128 1703483 1297789 301655 304867 8839 265013 49225023 18527188 31445939 30697835 337565 293936 48891266 49569754 1252238 812437 1007917 786072 4397038 4009386 324244 1077536 6981437 6685431 X 41909829 42884323 41909829 42884323 48891266 49569754 974494 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 33327979 18527188 14800791 30697835 OTHER LIABILITIES 99099 ACCRUED PAYROLL AND RELATED ITEMS 978437 1077536 16227655 0 16227655 0 16227655 15253161 0 15253161 0 15253161 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 HISTORICALLY DESIGNATED 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. PART III, LINE 4: THE ORGANIZATION OWNS FOUR 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 BILL OVERTON ASSOCIATION MANAGER 207703 0 14000 0 0 0 0 0 30020 0 251723 0 0 0 ALFONSO CASTRO GOLF CLUB MANAGER 230314 0 22500 0 0 0 23092 0 24647 0 300553 0 0 0 DEREK LANE PRO SHOP MANAGER 142511 0 18000 0 0 0 1464 0 9726 0 171701 0 0 0 TIM BARRIER GOLF COURSE SUPERINTENDENT 166013 0 10000 0 0 0 18000 0 24641 0 218654 0 0 0 PETER B SMITH FORMER ASSOCIATION MANAGER 0 0 0 0 128922 0 0 0 0 0 128922 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 PETER B SMITH, FORMER ASSOCIATION MANAGER RECEIVED SEVERANCE OF $128,922 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 11 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. 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 A 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 FINANCE COMMITTEE IS APPOINTED BY THE BOARD OF DIRECTORS, AND MEMBERSHIP CAN CHANGE FROM YEAR TO YEAR. THE FINANCE 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 DECISION. THE FINANCE COMMITTEE REPORTS DIRECTLY TO THE BOARD OF DIRECTORS, THE GOVERNING BOARD OF THE ASSOCIATION. RESIDENT FOR A SECURE FUTURE 330 ENCINITAS BLVD STE 101 ENCINITAS CA 92024 330990989 POLITICAL ACTION COMMITTEE CA C 9006 434556 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0