2025-06-11T10:42:31-07:00 2025-01-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-02-01 941525382 Rancho Colorados Club RANC 9252996993 PO Box 246 Lafayette CA 94549 Jemima Haines Treasurer 9252996993 2025-06-11 true true Douglas W Regalia P00186389 9253140390 2024 2025-03-06 01:10:19Z Gavin Daniels PO Box 246 Lafayette CA 94549 975642 false X https://ranchocolorados.wildapricot.org/ X 1960 CA Rancho Colorados Swim and Tennis Club is located at 3016 Rohrer Drive in Lafayette and was founded in 1960 and offers a special place for members of all ages to enjoy swimming, tennis, and socializing. 14 14 64 50 0 0 946202 974982 752 660 0 946954 975642 0 0 193686 222694 0 0 637747 710808 831433 933502 115521 42140 2405131 2358316 1986965 1898010 418166 460306 Swimming and tennis activities are available to members of all ages, including adults and children. false false 870490 974982 During the fiscal year ended January 31, 2025, The Ranchos Colorados Club successfully provided swimming, tennis and social activities to its members and maintained its existing infrastructure through ongoing maintenance programs. 870490 false false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 64 true false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false CA X X X Jemima Haines 9252996993 PO Box 246 Lafayette CA 94549 X Gavin Daniels President 4.00 0.00 X X 0 0 0 Jemima Haines Treasurer 4.00 0.00 X X 0 0 0 Gavin Neil Facility Direct 4.00 0.00 X 0 0 0 Kristianne Martinez-Fonts Social Director 4.00 0.00 X 0 0 0 Kristen Winterbotham Social Director 4.00 0.00 X 0 0 0 Matt Sharp Communications 4.00 0.00 X 0 0 0 Laurel Kellam Membership Dir 4.00 0.00 X 0 0 0 Gayle Burleigh Tennis Director 4.00 0.00 X 0 0 0 Lauren Sonneman Camp Rancho Dir 4.00 0.00 X 0 0 0 Dino Sammakieh Swim Co-Directr 4.00 0.00 X 0 0 0 Ines Vaniman Swim Co-Directr 4.00 0.00 X 0 0 0 0 false false false 0 0 Camp Rancho 713940 59930 59930 Club dues 713940 605822 605822 Initiation fees 713940 144500 144500 Other earned fees 713940 1555 1555 Swim Team Fees 713940 163175 163175 974982 660 660 0 0 0 0 0 0 0 0 975642 974982 660 0 0 0 0 0 0 204474 204474 0 0 18220 18220 0 2600 2600 32740 32740 0 0 0 4536 4536 1099 1099 20912 20912 6519 6519 0 101819 101819 0 0 0 0 0 98765 98765 28276 28276 Repairs and maintenance, pool 162500 162500 Utilities 90441 90441 Social 49323 49323 Swim team & meet expenses 34631 34631 76647 74423 2224 933502 870490 63012 0 82354 29728 289819 198721 0 0 0 0 0 0 0 3962099 1832232 2032958 2129867 0 0 0 0 0 2405131 2358316 1917132 1839082 69833 58928 1986965 1898010 X 418166 460306 418166 460306 2405131 2358316 42140 X X true X false true false 50763 50763 3897036 1821166 2075870 14300 11066 3234 2129867 payroll Tax Liabilities -572 Refundable member assessments 59500 58928 X Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Club is required to report information regarding its exposure to various tax positions taken by the Club and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Club has adequately addressed all tax positions and that there are no unrecorded tax liabilities.The Club has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 27301d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the Club continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Club may periodically receive unrelated business income (such as sublease rental income) requiring the Club to file separate tax returns under federal and state statutes. Under such conditions, the Club calculates and accrues the applicable taxes. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management(GENERALLY THE TREASURER AND THE PRESIDENT). After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all individuals periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b COMPENSATION OF OTHER PERSONNEL (GENERALLY LIFEGUARDS AND SEASONAL EMPLOYEES) IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT AND THE BOARD. RATES OF PAY GENERALLY FOLLOW MARKET CONDITIONS, FULLY COMPLYING WITH ALL APPLICABLE FEDERAL AND STATE PAYROLL LAWS (SUCH AS MINIMUM WAGE RULES). Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Lafayette, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.