2015-02-06T16:40:27-06:00 2014-06-30 930623286 AKT LLP 312 S JUNIPER STREET SUITE 100 ESCONDIDO CA 92025 990 2013-07-01 951132930 RANCHO SANTA FE ASSOCIATION RANC 8587561174 PO BOX A RANCHO SANTA FE CA 92067 STEVEN F COMSTOCK CFO 8587561174 2015-01-28 1 ELSA A ROMERO P00485021 7607461560 2015-01-28 2013 2016-03-07 17:11:31Z IVAN HOLLER PO BOX A RANCHO SANTA FE CA 92067 17066326 0 X WWW.RSFASSOCIATION.ORG X 1928 CA TO PROVIDE THE COMMUNITY WITH SERVICES TO PROPERTY OWNERS AND THE PUBLIC. 7 7 184 80 -123645 -123645 37602 35529 13492532 13984381 404857 24755 1309667 1291749 15244658 15336414 0 0 0 0 7727453 8438820 0 0 0 6229244 5291090 13956697 13729910 1287961 1606504 46701492 47957620 7133705 6783329 39567787 41174291 X 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. 0 0 7647959 8216161 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. 3478073 6947372 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. 246897 236242 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. 11372929 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 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 0 0 0 1 66 0 1 184 1 1 1 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X X STEVEN F COMSTOCK 8587561174 PO BOX A RANCHO SANTA FE CA 92067 PHILIP WILKINSON PRESIDENT 4.00 X X 0 0 0 LARRY SPITCAUFSKY TREASURER 4.00 X X 0 0 0 ROCHELLE PUTNAM VICE PRESIDENT 4.00 X X 0 0 0 JERRY YAHR DIRECTOR 4.00 X 0 0 0 ANN BOON DIRECTOR 4.00 X 0 0 0 EAMON CALLAHAN DIRECTOR 4.00 X 0 0 0 CRAIG MCALLISTER DIRECTOR 4.00 X 0 0 0 PETER B SMITH ASSOCIATION MANAGER 40.00 X 265380 0 33327 IVAN HOLLER ACTING MANAGER - SECRETARY 40.00 X 152379 0 30452 STEVEN F COMSTOCK CHIEF FINANCIAL OFFICER 40.00 X 140617 0 23951 ALFONSO CASTRO GOLF CLUB MANAGER 40.00 X 258778 0 24377 TIM BARRIER GOLF COURSE SUPERINTENDENT 40.00 X 172320 0 32002 SCOTT JOHNSON HEAD GOLF PROFESSIONAL 40.00 X 136167 0 27748 ROBERT GREEN BUILDING COMMISSIONER 40.00 X 132285 0 23894 BRIAN FREERKSEN EXECUTIVE CHEF 40.00 X 117965 0 14379 MATT WELLHOUSER CHIEF OF PATROL 40.00 X 105363 0 26790 1481254 0 236920 9 0 1 0 PACIFIC WESTERN BANK PO BOX 131207 CARLSBAD CA 92013 BANKING SERVICES 387592 MUSICK PEELER & GARRETT ONE WILSHIRE BLVD SUITE 2000 LOS ANGELES CA 90017 LEGAL 361062 2 35529 35529 GOLF CLUB OPERATIONS 713910 6800767 6800767 MEMBERSHIP ASSESSMENTS 713910 5583896 5583896 COMMUNITY SERVICES 713910 620550 620550 GENERAL SERVICES 713910 552211 552211 TENNIS CLUB OPERATIONS 713910 236242 236242 190715 190715 13984381 24755 24755 3021661 1729912 1291749 1415394 -123645 15336414 15399775 -123645 24755 702821 268404 434417 5436715 4692822 743893 406436 326292 80144 1388613 1273516 115097 504235 461027 43208 312361 15575 296786 1220116 959802 260314 149781 99981 49800 1031792 995562 36230 34287 28997 5290 222833 222833 762582 701683 60899 358647 284386 74261 EQUIPMENT RENTAL/MAINT. 432273 378891 53382 0 SUPPLIES 332876 301815 31061 0 OTHER EXPENSES 183865 170070 13795 0 GOLF CLUB OTHER EXPENSE 174900 174900 0 0 74777 16373 58404 13729910 11372929 2356981 0 3446 3446 12827767 13458960 984531 1345829 291369 339842 117766 203966 49604871 16999294 32476613 32605577 46701492 47957620 1912468 1777210 5221237 5006119 7133705 6783329 X 39567787 41174291 39567787 41174291 46701492 47957620 1606504 0 X 0 1 X 1 0 15897044 15897044 15614086 5179343 10434743 102190 56205 45985 5064424 4152347 912077 12927127 7611399 5315728 32605577 X 17066326 1729912 1729912 15336414 0 15336414 15459822 1729912 1729912 13729910 0 13729910 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. X 0 0 X X X X X 0 0 0 0 0 0 0 0 0 PETER B SMITH ASSOCIATION MANAGER 241625 0 12500 0 11255 0 18576 0 14751 0 298707 0 0 0 IVAN HOLLER ACTING MANAGER - SECRETARY 146379 0 6000 0 0 0 10667 0 19785 0 182831 0 0 0 STEVEN F COMSTOCK CHIEF FINANCIAL OFFICER 130117 0 10500 0 0 0 9843 0 14108 0 164568 0 0 0 ALFONSO CASTRO GOLF CLUB MANAGER 228778 0 30000 0 0 0 9626 0 14751 0 283155 0 0 0 TIM BARRIER GOLF COURSE SUPERINTENDENT 169320 0 3000 0 0 0 12062 0 19940 0 204322 0 0 0 SCOTT JOHNSON HEAD GOLF PROFESSIONAL 129667 0 6500 0 0 0 9532 0 18216 0 163915 0 0 0 ROBERT GREEN BUILDING COMMISSIONER 126285 0 6000 0 0 0 9260 0 14634 0 156179 0 0 0 PART I, LINE 1A THE ASSOCIATION MANAGER AND GOLF CLUB MANAGER HAVE A BUDGETED EXPENSE ACCOUNT, APPROVED BY THE ASSOCIATION BOARD OF DIRECTORS. 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.