2026-09-18T05:49:56-07:00 2026-01-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2025-02-01 941525382 Rancho Colorados Club RANC 9252996993 PO Box 246 Lafayette CA 94549 Albert Liu Treasurer 9252996993 2026-09-18 true Douglas W Regalia P00186389 9253140390 2025 Paul Dickinson 1039534 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. 16 16 75 50 0 10000 974982 1029238 660 296 0 975642 1039534 2065 0 222694 240108 0 0 710808 754805 933502 996978 42140 42556 2358316 2320842 1898010 1817980 460306 502862 Swimming and tennis activities are available to members of all ages, including adults and children. false false 945411 1029238 During the fiscal year ended January 31, 2026, The Ranchos Colorados Club successfully provided swimming, tennis, and social activities to its members and maintained its existing infrastructure through ongoing maintenance programs. Nestled into the scenic, oak studded hills of Burton Valley, the Rancho Colorados Swim and Tennis Club is one of Lafayette's best kept secrets! Established in 1960, the club welcomes everyone from casual swimmers and tennis players to serious competitors. At the heart of the club is a sparkling pool surrounded by lush landscaping, spacious decks, a built-in BBQ area with gas grills, an indoor and outdoor kitchen, and refrigerator. Additional amenities include a large patio with tables, updated restrooms and changing areas, outdoor showers, ping-pong tables, a half court basketball hoop, and ample parking. 945411 false true 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 4 0 true 75 true false false false false false false false false X 16 16 false false false false true true false true true false false true true true true true true true true false CA X X Albert Liu 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 Director 4.00 0.00 X 0 0 0 Kristianne Martinez-Fonts Director 4.00 0.00 X 0 0 0 Kristen Winterbotham Director 4.00 0.00 X 0 0 0 Matt Sharp Director 4.00 0.00 X 0 0 0 Laurel Kellam Director 4.00 0.00 X 0 0 0 Danica Skibola Director 4.00 0.00 X 0 0 0 Bekah Cohon Director 4.00 0.00 X 0 0 0 Gayle Burleigh Director 4.00 0.00 X 0 0 0 Jessica Desai Director 4.00 0.00 X 0 0 0 Amanda Grillo Director 4.00 0.00 X 0 0 0 Dino Sammakieh Director 4.00 0.00 X 0 0 0 Ines Vaniman Director 4.00 0.00 X 0 0 0 Al Martinez Director 4.00 0.00 X 0 0 0 Allyn Boone Director 4.00 0.00 X 0 0 0 0 false false false 0 10000 10000 Assessment Fees 713940 128250 128250 Camp Rancho 713940 53996 53996 Club dues 713940 579370 579370 Initiation fees 713940 94000 94000 Swim Team Fees 713940 164165 164165 9457 9457 1029238 296 296 0 0 0 0 0 0 0 0 1039534 1029238 296 2065 2065 0 0 0 0 0 220395 220395 0 0 19713 19713 0 0 31258 31258 0 0 0 2853 2853 0 16940 5885 11055 9017 9017 0 0 0 0 0 118851 118851 0 135758 135758 22595 22595 Repairs and maintenance, pool 181678 181678 Utilities 101656 101656 Social 45217 45217 Tennis 27600 27600 61382 54981 6401 996978 945411 51567 0 29728 19356 198721 219698 0 0 0 0 0 0 0 4049778 1967990 2129867 2081788 0 0 0 0 0 2358316 2320842 1839082 1761327 58928 56653 1898010 1817980 X 460306 502862 460306 502862 2358316 2320842 42556 X X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50763 50763 3967788 1954478 2013310 31227 13512 17715 2081788 payroll Tax Liabilities -2847 Refundable member assessments 59500 56653 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)(7) of the Internal Revenue Code and Section 23701g 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.