RANCHO SANTA FE ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- RANCHO SANTA FE ASSOCIATION (EIN 95-1132930)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-06
- IRS object ID
- 201430379349300033
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-02-06T16:42:41-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930623286 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AKT LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951132930 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RANCHO SANTA FE ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | RANC | NameControl |
| Phone | 8587561174 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEVEN F COMSTOCK | Name |
| Title | CFO | Title |
| Phone | 8587561174 | Phone |
| Date Signed | 2014-01-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ELSA A ROMERO | Name |
| PTIN | P00485021 | PTIN |
| Phone | 7607461560 | Phone |
| Date Prepared | 2014-01-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | PETER B SMITH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 18146918 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.RSFASSOCIATION.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1928 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE THE COMMUNITY WITH SERVICES TO PROPERTY OWNERS AND THE PUBLIC. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 176 | TotalNbrEmployees |
| Total Nbr Volunteers | 80 | TotalNbrVolunteers |
| Total Gross UBI | -28503 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -149352 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 28596 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 37602 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 12871589 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 13492532 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 40018 | InvestmentIncomePriorYear |
| Investment Income Current Year | 404857 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1125405 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1309667 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 14065608 | TotalRevenuePriorYear |
| Total Revenue Current Year | 15244658 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7433104 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7727453 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5853540 | OtherExpensePriorYear |
| Other Expenses Current Year | 6229244 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13286644 | TotalExpensesPriorYear |
| Total Expenses Current Year | 13956697 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 778964 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1287961 | RevenuesLessExpensesCY |
| Total Assets BOY | 45351441 | TotalAssetsBOY |
| Total Assets EOY | 46701492 | TotalAssetsEOY |
| Total Liabilities BOY | 7071615 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7133705 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 38279826 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 39567787 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7955119 | Expense |
| Revenue | 7944970 | Revenue |
| Description | 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 600 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4293915 | Expense |
| Revenue | 6644009 | Revenue |
| Description | 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 ART JURY PROCESS INCLUDING THE ISSUANCE OF BUILDING AND GRADING PERMITS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 179679 | Expense |
| Revenue | 241723 | Revenue |
| Description | 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 THE PLAYER AS WELL AS A LOVE FOR THE GAME. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 12428713 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 77 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 176 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN F COMSTOCK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8587561174 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| ROXANA FOXX | ||||||||
| DIRECTOR | 4.00 | X | 0 | 0 | 0 | |||
| ANNE FEIGHNER | ||||||||
| DIRECTOR | 4.00 | X | 0 | 0 | 0 | |||
| LARRY SPITCAUFSKY | ||||||||
| 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 | |||
| ROCHELLE PUTNAM | ||||||||
| DIRECTOR | 4.00 | X | 0 | 0 | 0 | |||
| CRAIG MCALLISTER | ||||||||
| DIRECTOR | 4.00 | X | 0 | 0 | 0 | |||
| PETER SMITH | ||||||||
| MANAGER | 40.00 | 271181 | 0 | 18983 | X | |||
| STEVEN F COMSTOCK | ||||||||
| CFO | 40.00 | 137519 | 0 | 9626 | X | |||
| TIM BARRIER | ||||||||
| GOLF COURSE SUPERINTENDENT | 40.00 | 172841 | 0 | 12099 | X | |||
| ALFONSO CASTRO | ||||||||
| GOLF CLUB MANAGER | 40.00 | 137519 | 0 | 9626 | X | |||
| IVAN HOLLER | ||||||||
| ASSOCIATION ASSISTANT MANGER | 40.00 | 144218 | 0 | 10095 | X | |||
| SCOTT JOHNSON | ||||||||
| DIRECTOR OF GOLF | 40.00 | 141868 | 0 | 9931 | X | |||
| ROBERT GREEN | ||||||||
| BUILDING COMMISSIONER | 40.00 | 128289 | 0 | 8980 | X | |||
| MATT WELLHOUSER | ||||||||
| CHIEF OF PATROL | 40.00 | 101221 | 0 | 7085 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1234656 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 86425 | TotalOtherCompensation |
| Number Individuals GT100 K | 8 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| KAISER FOUNDATION | |||||
| FILE 5915 | LOS ANGELES | CA | 90074 | INSURANCE | 1078112 |
| SANTA FE IRRIGATION DISTRICT | |||||
| PO BOX 409 | RANCHO SANTA FE | CA | 92067 | WATER | 663014 |
| BARNEY & BARNEY LLC | |||||
| PO BOX 85638 | SAN DIEGO | CA | 92186 | INSURANCE | 552828 |
| PACIFIC WESTERN BANK | |||||
| PO BOX 131207 | CARLSBAD | CA | 92013 | BANKING SERVICES | 352356 |
| RANCHO ENVIRONMENTAL SERVICES INC | |||||
| PO BOX 3372 | VISTA | CA | 92085 | ENVIRONMENTAL | 261412 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 37602 | AllOtherContributions |
| Total Contributions | 37602 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| GOLF CLUB OPERATIONS | 713910 | 6505727 | 6429923 | 75804 |
| MEMBERSHIP ASSESSMENTS | 713910 | 5408946 | 5408946 | |
| GENERAL SERVICES | 713910 | 595456 | 595456 | |
| COMMUNITY SERVICES | 713910 | 592016 | 592016 | |
| TENNIS CLUB OPERATIONS | 713910 | 241723 | 216454 | 25269 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 148664 | TotalRevenueColumn |
| Related Or Exempt Function Income | 148664 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 13492532 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 62476 | TotalRevenueColumn |
| Exclusion | $62,476 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1750000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1407619 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 342381 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 342381 | TotalRevenueColumn |
| Exclusion | $342,381 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 2804308 | GrossSalesOfInventory |
| Cost Of Goods Sold | 1494641 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1309667 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1439243 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -129576 | UnrelatedBusinessRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15244658 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14830702 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -28503 | UnrelatedBusinessRevenue |
| Exclusion | $404,857 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 610150 | Total |
| Program Services | 172841 | ProgramServices |
| Management And General | 437309 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4954114 | Total |
| Program Services | 4615573 | ProgramServices |
| Management And General | 338541 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335239 | Total |
| Program Services | 282524 | ProgramServices |
| Management And General | 52715 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1324695 | Total |
| Program Services | 1207840 | ProgramServices |
| Management And General | 116855 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 503255 | Total |
| Program Services | 445632 | ProgramServices |
| Management And General | 57623 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 194102 | Total |
| Program Services | 4532 | ProgramServices |
| Management And General | 189570 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1080289 | Total |
| Program Services | 842193 | ProgramServices |
| Management And General | 238096 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20001 | Total |
| Program Services | 20001 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 175965 | Total |
| Program Services | 123843 | ProgramServices |
| Management And General | 52122 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 906837 | Total |
| Program Services | 872556 | ProgramServices |
| Management And General | 34281 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30507 | Total |
| Program Services | 27316 | ProgramServices |
| Management And General | 3191 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223014 | Total |
| Program Services | 223014 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1359299 | Total |
| Program Services | 1284263 | ProgramServices |
| Management And General | 75036 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 319951 | Total |
| Program Services | 253721 | ProgramServices |
| Management And General | 66230 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| SUPPLIES AND COGS | 898272 | 873430 | 24842 | 0 |
| EQUIPMENT RENTAL & MAIN | 299551 | 291662 | 7889 | 0 |
| OPEN SPACE OTHER EXPENS | 278116 | 278116 | 0 | |
| MISCELLANEOUS EXPENSES | 245538 | 164102 | 81436 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197802 | Total |
| Program Services | 445554 | ProgramServices |
| Management And General | -247752 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13956697 | Total |
| Program Services | 12428713 | ProgramServices |
| Management And General | 1527984 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9627228 | BOY |
| EOY | 12831213 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 663190 | BOY |
| EOY | 984531 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 260783 | BOY |
| EOY | 291369 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91252 | BOY |
| EOY | 117766 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 48529523 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 16052910 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34708988 | BOY |
| EOY | 32476613 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45351441 | BOY |
| EOY | 46701492 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1676950 | BOY |
| EOY | 1912468 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5394665 | BOY |
| EOY | 5221237 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7071615 | BOY |
| EOY | 7133705 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38279826 | BOY |
| EOY | 39567787 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38279826 | BOY |
| EOY | 39567787 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45351441 | BOY |
| EOY | 46701492 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1287961 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 15897044 | OtherCostOrOtherBasis |
| Book Value | 15897044 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16546780 | OtherCostOrOtherBasis |
| Depreciation | 5417246 | Depreciation |
| Book Value | 11129534 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 102190 | OtherCostOrOtherBasis |
| Depreciation | 35767 | Depreciation |
| Book Value | 66423 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6949773 | OtherCostOrOtherBasis |
| Depreciation | 4909876 | Depreciation |
| Book Value | 2039897 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9033736 | OtherCostOrOtherBasis |
| Depreciation | 5690021 | Depreciation |
| Book Value | 3343715 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 32476613 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 16739299 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 1494641 | OtherRevenues |
| Revenue Not Rptd F990 | 1494641 | RevenueNotRptdF990 |
| Revenue Subtotal | 15244658 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 15244658 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15451338 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1494641 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1494641 | ExpensesNotRptdF990 |
| Expenses Subtotal | 13956697 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 13956697 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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 1,494,641. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED WITH RELATED SALES 1,494,641. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PETER SMITH | ||||||||||||||
| MANAGER | 247339 | 0 | 12500 | 0 | 11342 | 0 | 0 | 0 | 18983 | 0 | 290164 | 0 | 0 | 0 |
| TIM BARRIER | ||||||||||||||
| GOLF COURSE SUPERINTENDENT | 172841 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12099 | 0 | 184940 | 0 | 0 | 0 |
| IVAN HOLLER | ||||||||||||||
| ASSOCIATION ASSISTANT MANGER | 144218 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10095 | 0 | 154313 | 0 | 0 | 0 |
| SCOTT JOHNSON | ||||||||||||||
| DIRECTOR OF GOLF | 141868 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9931 | 0 | 151799 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST SUBMITTED TO THE ASSOCIATION BOARD OF DIRECTORS VIA THE ASSOCIATION MANAGER (SECRETARY). |
| PART XII, LINE 2C | THERE HAVE NOT BEEN ANY CHANGES. |
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