2024-04-30T14:37:41-07:00 2023-06-30 823331716 Porter & Lasiewicz CPAs 980 Enchanted Way Suite 104 Simi Valley CA 93065 990 2022-07-01 951132930 Rancho Santa Fe Association RANC 8587561174 PO Box A Rancho Santa Fe CA 92067 Dominique Albrecht Secretary 2024-04-30 true Dominique Albrecht 999009999 true Gary A Porter P00027872 8054336022 X 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Dominique Albrecht 30045797 false X www.rsfassociation.org X 1928 CA To provide facilities and services to property owners and the public, and to administer and enforce the Rancho Santa Fe protective covenant. (See Schedule O) 7 7 232 56 0 0 18473342 21431329 -135159 270925 7730755 5968973 26068938 27671227 0 0 11764577 14000650 0 0 8927572 13088176 20692149 27088826 5376789 582401 72139334 76339308 12261919 15879492 59877415 60459816 X To protect, preserve, maintain and 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 and welfare of the community members, and enforcement of the provisions of the Rancho Santa Fe protective covenant. false false 9788578 12874942 The Golf Club opened in 1929 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.As of the year ended June 30, 2023, construction is still ongoing for a project to enhance and update the golf course. 5660178 6174566 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 more than 60 miles of riding and hiking trails. 1090583 1573205 The Tennis Club has 10 tennis courts, eight pickleball courts, and a 3,100 sq/ft tennis clubhouse with pro-shop, merchandise sales, racquet repair, and the club's activity center. Social activities include league play, socials, weekly mixers, summer camps for seniors, junior tennis, after school programs, and tournaments. Private and group lessons are available for adult and junior players of all levels. 1367299 3130020 17906638 false false false true false true true false false true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false true true false false true 70 0 true 232 true false false false false false false false false X 7 7 false false false false true true true true true false false true true true true true true true true false CA X X Chris Lake 8587561174 PO Box A Rancho Santa Fe CA 92067 X Todd Huizinga Golf Club General Manager 40.00 0.00 343037 0 46254 Christy Whalen Association Manager 40.00 0.00 295143 0 51984 Thomas J Huesgen Jr Director of Agronomy 40.00 0.00 269500 0 36289 Seth Goldman CFO 40.00 0.00 219860 0 55191 Arnold Keene Assistant Manager 40.00 0.00 221666 0 33557 Michael Jack Director of Golf 40.00 0.00 207761 0 44290 Maryam Babaki Building Commissioner 40.00 0.00 160794 0 40165 Dominique Albrecht Assistant Manager 40.00 0.00 166903 0 33244 Joel Levanetz Building Commissioner 40.00 0.00 147053 0 40319 John Chanfreau Tennis General Manager 40.00 0.00 141216 0 41515 Aaron Burns Association Manager 40.00 0.00 145875 0 31437 Daniel Lines Infrastructure Manager 40.00 0.00 155188 0 20564 Shanon McCarthy Director of Admin & Membership, Gol 40.00 0.00 114500 0 56402 Derek Miller Association Manager 40.00 0.00 142318 0 9240 Michael Scaramella Patrol Chief 40.00 0.00 108939 0 12300 Mari Anna Poiset Tennis Instructor 40.00 0.00 108860 0 0 Dan Comstock President 10.00 0.00 X X 0 0 0 Courtney LeBeau Vice President 10.00 0.00 X X 0 0 0 Rick Sapp Treasurer 10.00 0.00 X X 0 0 0 Greg Gruzdowich Director 10.00 0.00 X 0 0 0 Lorraine Kent Director 10.00 0.00 X 0 0 0 Scott Thurman Director 10.00 0.00 X 0 0 0 Phil Trubey Director 10.00 0.00 X 0 0 0 2948613 552751 16 true true false Rancho Coastal 4349 Twain Avenue Ste B San Diego CA 92120 Tree Services 398437 Club Car LLC 15864 Collections Center Dr Chicago IL 60693 Club Cars 376724 The Maintenance Company PO Box 7020 San Diego CA 92167 Cleaning/Maint Services 193263 North County Dispatch JPA PO Box 1206 Rancho Santa Fe CA 92067 Security 163291 CONNETIC PO Box 634 Cardiff CA 92007 IT Support Services 152122 37 0 Fiber-Optic Fund 2347368 2347368 Golf Revenue 10322651 10322651 Membership Dues & Assessm 531390 6678351 6678351 Osuna Revenue 743957 743957 Tennis Revenue 1339002 1339002 21431329 270925 270925 0 0 0 0 0 0 4299973 2374570 1925403 1925403 CSD Revenue 843420 843420 Enrollment Revenue 2175065 2175065 Other Income 478779 478779 546306 546306 4043570 27671227 25745824 1925403 0 0 0 0 2833036 102150 2730886 0 7937591 5159434 2778157 589083 382904 206179 1579078 1026401 552677 1061862 690210 371652 0 632312 316156 316156 42064 21032 21032 0 0 0 12924 6462 6462 0 0 161683 161683 0 0 0 0 0 211725 211725 0 2121106 2121106 628159 408303 219856 Operating Expenses 4231956 2750771 1481185 Loan Repayment 2037451 2037451 Utilities 1357287 882237 475050 Supplies 1157087 1157087 494422 471526 22896 27088826 17906638 9182188 0 7575295 5935031 8290867 11948617 0 4232522 3674593 0 0 0 337360 409080 113469 193167 73795330 23182469 50909366 50612861 0 0 0 0 680455 3565959 72139334 76339308 996241 4165279 3058818 2806523 5847970 4796383 2358890 4111307 12261919 15879492 X 59877415 60459816 59877415 60459816 72139334 76339308 582401 X X false true X true false false true true false X 1 1 1 1 true false 43099 X X X false 15897044 15897044 17737983 9636602 8101381 102190 102190 7241269 3355618 3885651 32816844 10088059 22728785 50612861 Deposits 1526515 Funds 26877 Other Liabilities 1623477 Payroll & Related Liabilities 934438 4111307 27671227 27671227 27671227 27088826 27088826 27088826 Part II, Line 9: Organization Reporting of conservation easements. 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 more than 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 and related historic adobe structure. Part III, Line 4: Description of organization's collections and how it furthers its purpose. 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 X X X X true false false false false false false true false Aaron Burns Association Manager 135875 10000 24798 6639 177312 Arnold Keene Assistant Manager 64366 11300 146000 31870 1687 255223 Christy Whalen Association Manager 267943 27200 44228 7756 347127 Daniel Lines Infrastructure Manager 145888 9300 20564 175752 Derek Miller Association Manager 142318 9240 151558 Dominique Albrecht Assistant Manager 157103 9800 10474 22770 200147 Joel Levanetz Building Commissioner 140353 6700 14737 25582 187372 John Chanfreau Tennis General Manager 123716 17500 25287 16228 182731 Maryam Babaki Building Commissioner 145294 15500 36846 3319 200959 Michael Jack Director of Golf 188761 19000 28062 16228 252051 Seth Goldman CFO 200460 19400 35561 19630 275051 Shanon McCarthy Director of Admin & Membership, Gol 95500 19000 36772 19630 170902 Thomas J Huesgen Jr Director of Agronomy 244500 25000 36289 305789 Todd Huizinga Golf Club General Manager 325537 17500 20596 25658 389291 Part I, Line 7: Non-Fixed payments not listed above Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: The Tennis Club has 10 tennis courts, eight pickleball courts, and a 3,100 sq/ft tennis clubhouse with pro-shop, merchandise sales, racquet repair, and the club's activity center. Social activities include league play, socials, weekly mixers, summer camps for seniors, junior tennis, after school programs, and tournaments. Private and group lessons are available for adult and junior players of all levels. OTHER PROGRAM SERVICES 5: The RSF Connect Fiber-Optic project provides high-speed internet service to members. Program Service revenues of $2,374,748 includes approximately $1,468,050 in Member Assessments (before discounts taken) recorded in the Fiber-Optic Fund, plus Recovery Fees collected by the telecommunications company on a monthly basis and remitted to the Association. Program Service expenses were $902,782. Form 990, Part VI, Section A, Line 6 The corporation is a homeowner's association consisting of approximately 2,000 residential lots. Form 990, Part VI, Section A, Line 7a Each year, approximately 1/3 of the Directors are elected to three year terms by the members. Form 990, Part VI, Section A, Line 7b Certain decisions by the Board are subject to approval of the entire membership. Other decisions can be referred to a member vote by a petition of at least 100 members. 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 Covenant & Project Administrator and Association Manager for completeness and possible conflicts. Form 990, Part VI, Section B, Line 15a 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 and financial statements available to members on the Associations web site, and they are available upon request. No other documents available to the public. 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. Two Board members serve on this committee which is chaired by the Treasurer of the Board and the Association. Residents for a Secure Future 374 N Coast Highway 101 Ste Encinitas CA 92024 330990989 Political Action Committee CA N/A C corp 25374 108034 1.00000 true false false false false false false false false false false false false false false false false false false false