RANCHO SANTA FE ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- RANCHO SANTA FE ASSOCIATION (EIN 95-1132930)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-06
- IRS object ID
- 201530379349301228
- Schema version
- 2013v4.0
- 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 | 2015-02-06T16:40:27-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930623286 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AKT LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 312 S JUNIPER STREET SUITE 100 | AddressLine1 |
| City | ESCONDIDO | City |
| State | CA | State |
| ZIP Code | 92025 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | RANCHO SANTA FE | City |
| State | CA | State |
| ZIP Code | 92067 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN F COMSTOCK | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8587561174 | PhoneNum |
| Signature | 2015-01-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELSA A ROMERO | PreparerPersonNm |
| PTIN | P00485021 | PTIN |
| Phone | 7607461560 | PhoneNum |
| Preparation | 2015-01-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | IVAN HOLLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX A | AddressLine1 |
| City | RANCHO SANTA FE | City |
| State | CA | State |
| ZIP Code | 92067 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,066,326 | 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 THE COMMUNITY WITH SERVICES TO PROPERTY OWNERS AND THE PUBLIC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 184 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | -$123,645 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$123,645 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $37,602 | PYContributionsGrantsAmt |
| CY Contributions Grants | $35,529 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,492,532 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,984,381 | CYProgramServiceRevenueAmt |
| PY Investment Income | $404,857 | PYInvestmentIncomeAmt |
| CY Investment Income | $24,755 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,309,667 | PYOtherRevenueAmt |
| CY Other Revenue | $1,291,749 | CYOtherRevenueAmt |
| PY Total Revenue | $15,244,658 | PYTotalRevenueAmt |
| CY Total Revenue | $15,336,414 | 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 | $7,727,453 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,438,820 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,229,244 | PYOtherExpensesAmt |
| CY Other Expenses | $5,291,090 | CYOtherExpensesAmt |
| PY Total Expenses | $13,956,697 | PYTotalExpensesAmt |
| CY Total Expenses | $13,729,910 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,287,961 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,606,504 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $46,701,492 | TotalAssetsBOYAmt |
| Total Assets EOY | $47,957,620 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,133,705 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,783,329 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $39,567,787 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $41,174,291 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROTECT, PRESERVE, MAINTAIN & ENHANCE THE COMMUNITY, ITS NATURAL RESOURCES, BEAUTY, QUALITY OF LIFE & COMMUNITY CHARACTER.THE ASSOCIATION PROVIDES FOR MAINTENANCE OF FACILITIES, SERVICES FOR THE GENERAL HEALTH, SAFETY & WELFARE OF ASSOCIATION 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 | $7,647,959 | ExpenseAmt |
| Revenue | $8,216,161 | RevenueAmt |
| Desc | THE GOLF CLUB IS THE ASSOCIATION'S MOST SUBSTANTIAL RECREATIONAL ASSET. MEMBERSHIP IN THE CLUB IS AVAILABLE ONLY TO MEMBERS OF THE RANCHO SANTA FE ASSOCIATION, BY VIRTUE OF OWNERSHIP OF COVENANT PROPERTY. THE CLUB CURRENTLY HAS OVER 500 MEMBERS. A VARIETY OF MEMBERSHIP TYPES, INCLUDING PRIVILEGES FOR A LIMITED NUMBER OF ROUNDS PER YEAR, ARE AVAILABLE AND CAN BE EXPLORED WITH THE ASSOCIATION'S MEMBER SERVICES STAFF.THE ORIGINAL COURSE, DESIGNED BY MAX BEHR, OPENED IN 1927 AND WAS THE ORIGINAL SITE OF THE BING CROSBY PRO-AM TOURNAMENT. THE COURSE UNDERWENT AN EXTENSIVE RENOVATION AND REPLANTING IN 2002. THIS WORLD-CLASS COURSE IS AN EIGHTEEN HOLE, 7,073 YARD PAR 72 COURSE RECENTLY REDESIGNED BY DAVID FLEMING. A FULL SERVICE PRO SHOP FEATURES BAG STORAGE, CLUB REPAIR, MERCHANDISE SALES AND CART RENTALS. THE 13,000 SQUARE FOOT GOLF CLUBHOUSE WAS EXTENSIVELY REMODELED IN 2008. ITS DINING ROOM AND LOUNGE ARE AVAILABLE FOR USE BY ALL RANCHO SANTA FE ASSOCIATION MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,478,073 | ExpenseAmt |
| Revenue | $6,947,372 | RevenueAmt |
| Desc | GENERAL SERVICES - INCLUDING PARKS AND RECREATION, WHICH IS RESPONSIBLE FOR THE MAINTENANCE OF ASSOCIATION GROUNDS, ROADSIDES AND FACILITIES. SECURITY PATROL, WHICH PROVIDES PRIVATE SECURITY SERVICE TO THE MEMBERSHIP. MEMBER SERVICES, WHICH HANDLES ASSESSMENTS, ACCOUNTING AND CONTRACT MANAGEMENT. PLANNING, WHICH INCLUDES LAND USE PROCESSING, SPECIAL PROJECTS AND GENERAL PLANNING FUNCTIONS; AND BUILDING, WHICH ADMINISTERS THE COVENANT DESIGN REVIEW PROCESS INCLUDING THE ISSUANCE OF BUILDING AND GRADING PERMITS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $246,897 | ExpenseAmt |
| Revenue | $236,242 | RevenueAmt |
| Desc | THE TENNIS CLUB IS LOCATED JUST NORTH OF DOWNTOWN RANCHO SANTA FE AND ADJACENT TO THE GOLF CLUB ON VIA DE LA CUMBRE. THIS "LILY AWARD" WINNING CLUBHOUSE IS NESTLED IN A NATURAL SETTING THAT OVERLOOKS THE COURTS AS WELL AS THE GOLF COURSE. THE 3,100 SQUARE FOOT TENNIS CLUBHOUSE CONTAINS THE PRO SHOP, INCLUDING MERCHANDISE SALES AND RACQUET REPAIR, AND THE CLUB'S ACTIVITY CENTER. THE TENNIS CLUB BOASTS TWELVE CHAMPIONSHIP COURTS INCLUDING TWO SOFT COURTS. AN ENTHUSIASTIC GROUP OF TENNIS PLAYERS KEEP THE COURTS BUSY WITH LEAGUE PLAY, SOCIALS, WEEKLY MIXERS, SUMMER CAMPS FOR JUNIORS, AND TOURNAMENTS. PRIVATE AND GROUP LESSONS ARE AVAILABLE FOR ADULT AND JUNIOR PLAYERS OF ALL LEVELS. THEIR PHILOSOPHY IS TO MAKE LEARNING AS FUN AS POSSIBLE, AND TO BUILD CONFIDENCE IN THE PLAYER AS WELL AS A LOVE FOR THE GAME. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,372,929 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 66 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 184 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| 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 | STEVEN F COMSTOCK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8587561174 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX A | AddressLine1 |
| City | RANCHO SANTA FE | City |
| State | CA | State |
| ZIP Code | 92067 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| PHILIP WILKINSON | ||||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LARRY SPITCAUFSKY | ||||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ROCHELLE PUTNAM | ||||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JERRY YAHR | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| ANN BOON | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| EAMON CALLAHAN | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| CRAIG MCALLISTER | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER B SMITH | ||||||||
| ASSOCIATION MANAGER | 40.00 | Yes (X) | $265,380 | $0 | $33,327 | |||
| IVAN HOLLER | ||||||||
| ACTING MANAGER - SECRETARY | 40.00 | Yes (X) | $152,379 | $0 | $30,452 | |||
| STEVEN F COMSTOCK | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $140,617 | $0 | $23,951 | |||
| ALFONSO CASTRO | ||||||||
| GOLF CLUB MANAGER | 40.00 | $258,778 | $0 | $24,377 | Yes (X) | |||
| TIM BARRIER | ||||||||
| GOLF COURSE SUPERINTENDENT | 40.00 | $172,320 | $0 | $32,002 | Yes (X) | |||
| SCOTT JOHNSON | ||||||||
| HEAD GOLF PROFESSIONAL | 40.00 | $136,167 | $0 | $27,748 | Yes (X) | |||
| ROBERT GREEN | ||||||||
| BUILDING COMMISSIONER | 40.00 | $132,285 | $0 | $23,894 | Yes (X) | |||
| BRIAN FREERKSEN | ||||||||
| EXECUTIVE CHEF | 40.00 | $117,965 | $0 | $14,379 | Yes (X) | |||
| MATT WELLHOUSER | ||||||||
| CHIEF OF PATROL | 40.00 | $105,363 | $0 | $26,790 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,481,254 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $236,920 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PACIFIC WESTERN BANK | |||||
| PO BOX 131207 | CARLSBAD | CA | 92013 | BANKING SERVICES | $387,592 |
| MUSICK PEELER & GARRETT | |||||
| ONE WILSHIRE BLVD SUITE 2000 | LOS ANGELES | CA | 90017 | LEGAL | $361,062 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $35,529 | AllOtherContributionsAmt |
| Total Contributions | $35,529 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GOLF CLUB OPERATIONS | 713910 | $6,800,767 | $6,800,767 |
| MEMBERSHIP ASSESSMENTS | 713910 | $5,583,896 | $5,583,896 |
| COMMUNITY SERVICES | 713910 | $620,550 | $620,550 |
| GENERAL SERVICES | 713910 | $552,211 | $552,211 |
| TENNIS CLUB OPERATIONS | 713910 | $236,242 | $236,242 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $190,715 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $190,715 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,984,381 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,755 | TotalRevenueColumnAmt |
| Exclusion | $24,755 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,021,661 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,729,912 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,291,749 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,415,394 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$123,645 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,336,414 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,399,775 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$123,645 | UnrelatedBusinessRevenueAmt |
| Exclusion | $24,755 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $702,821 | TotalAmt |
| Program Services | $268,404 | ProgramServicesAmt |
| Management And General | $434,417 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,436,715 | TotalAmt |
| Program Services | $4,692,822 | ProgramServicesAmt |
| Management And General | $743,893 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $406,436 | TotalAmt |
| Program Services | $326,292 | ProgramServicesAmt |
| Management And General | $80,144 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,388,613 | TotalAmt |
| Program Services | $1,273,516 | ProgramServicesAmt |
| Management And General | $115,097 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $504,235 | TotalAmt |
| Program Services | $461,027 | ProgramServicesAmt |
| Management And General | $43,208 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,361 | TotalAmt |
| Program Services | $15,575 | ProgramServicesAmt |
| Management And General | $296,786 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,220,116 | TotalAmt |
| Program Services | $959,802 | ProgramServicesAmt |
| Management And General | $260,314 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,781 | TotalAmt |
| Program Services | $99,981 | ProgramServicesAmt |
| Management And General | $49,800 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,031,792 | TotalAmt |
| Program Services | $995,562 | ProgramServicesAmt |
| Management And General | $36,230 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,287 | TotalAmt |
| Program Services | $28,997 | ProgramServicesAmt |
| Management And General | $5,290 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,833 | TotalAmt |
| Program Services | $222,833 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $762,582 | TotalAmt |
| Program Services | $701,683 | ProgramServicesAmt |
| Management And General | $60,899 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $358,647 | TotalAmt |
| Program Services | $284,386 | ProgramServicesAmt |
| Management And General | $74,261 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EQUIPMENT RENTAL/MAINT. | $432,273 | $378,891 | $53,382 | $0 |
| SUPPLIES | $332,876 | $301,815 | $31,061 | $0 |
| OTHER EXPENSES | $183,865 | $170,070 | $13,795 | $0 |
| GOLF CLUB OTHER EXPENSE | $174,900 | $174,900 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,777 | TotalAmt |
| Program Services | $16,373 | ProgramServicesAmt |
| Management And General | $58,404 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,729,910 | TotalAmt |
| Program Services | $11,372,929 | ProgramServicesAmt |
| Management And General | $2,356,981 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,446 | BOYAmt |
| EOY | $3,446 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,827,767 | BOYAmt |
| EOY | $13,458,960 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $984,531 | BOYAmt |
| EOY | $1,345,829 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,369 | BOYAmt |
| EOY | $339,842 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,766 | BOYAmt |
| EOY | $203,966 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $49,604,871 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,999,294 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,476,613 | BOYAmt |
| EOY | $32,605,577 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,701,492 | BOYAmt |
| EOY | $47,957,620 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,912,468 | BOYAmt |
| EOY | $1,777,210 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,221,237 | BOYAmt |
| EOY | $5,006,119 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,133,705 | BOYAmt |
| EOY | $6,783,329 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,567,787 | BOYAmt |
| EOY | $41,174,291 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,567,787 | BOYAmt |
| EOY | $41,174,291 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,701,492 | BOYAmt |
| EOY | $47,957,620 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,606,504 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
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 | $15,614,086 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,179,343 | DepreciationAmt |
| Book Value | $10,434,743 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,190 | OtherCostOrOtherBasisAmt |
| Depreciation | $56,205 | DepreciationAmt |
| Book Value | $45,985 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,064,424 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,152,347 | DepreciationAmt |
| Book Value | $912,077 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,927,127 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,611,399 | DepreciationAmt |
| Book Value | $5,315,728 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,605,577 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $17,066,326 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,729,912 | OtherRevenueAmt |
| Revenue Not Reported | $1,729,912 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,336,414 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,336,414 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,459,822 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,729,912 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,729,912 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,729,910 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,729,910 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ASSOCIATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ASSOCIATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED WITH RELATED SALES 1,729,912. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED WITH RELATED SALES 1,729,912. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | 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 | 0 | 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 | 0 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PETER B SMITH | ||||||||||||||
| ASSOCIATION MANAGER | $241,625 | $0 | $12,500 | $0 | $11,255 | $0 | $18,576 | $0 | $14,751 | $0 | $298,707 | $0 | $0 | $0 |
| IVAN HOLLER | ||||||||||||||
| ACTING MANAGER - SECRETARY | $146,379 | $0 | $6,000 | $0 | $0 | $0 | $10,667 | $0 | $19,785 | $0 | $182,831 | $0 | $0 | $0 |
| STEVEN F COMSTOCK | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $130,117 | $0 | $10,500 | $0 | $0 | $0 | $9,843 | $0 | $14,108 | $0 | $164,568 | $0 | $0 | $0 |
| ALFONSO CASTRO | ||||||||||||||
| GOLF CLUB MANAGER | $228,778 | $0 | $30,000 | $0 | $0 | $0 | $9,626 | $0 | $14,751 | $0 | $283,155 | $0 | $0 | $0 |
| TIM BARRIER | ||||||||||||||
| GOLF COURSE SUPERINTENDENT | $169,320 | $0 | $3,000 | $0 | $0 | $0 | $12,062 | $0 | $19,940 | $0 | $204,322 | $0 | $0 | $0 |
| SCOTT JOHNSON | ||||||||||||||
| HEAD GOLF PROFESSIONAL | $129,667 | $0 | $6,500 | $0 | $0 | $0 | $9,532 | $0 | $18,216 | $0 | $163,915 | $0 | $0 | $0 |
| ROBERT GREEN | ||||||||||||||
| BUILDING COMMISSIONER | $126,285 | $0 | $6,000 | $0 | $0 | $0 | $9,260 | $0 | $14,634 | $0 | $156,179 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION MANAGER AND GOLF CLUB MANAGER HAVE A BUDGETED EXPENSE ACCOUNT, APPROVED BY THE ASSOCIATION BOARD OF DIRECTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 WILL BE DIGITALLY SCANNED AND ELECTRONICALLY TRANSMITTED TO THE ASSOCIATION BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE AND SIGN CONFLICT OF INTEREST POLICY ANNUALLY. FORMS ARE THEN REVIEWED BY THE EXECUTIVE SECRETARY AND MANAGER FOR ANY POSSIBLE CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION USES MARKET SURVEY 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 PUBLIC BY POSTING A LINK ON THE ORGANIZATION'S WEB SITE. |
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