Rancho Santa Fe Association in Rcho Santa Fe, California (CA)

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Rancho Santa Fe Association
Employer Identification Number (EIN)951132930
Name of OrganizationRancho Santa Fe Association
AddressPO BOX A, Rcho Santa Fe, CA 92067-0359
ActivitiesOther inner city or community benefit activities
SubsectionCivic League
Ruling Date04/1985
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$45,351,441
Amount of Income$15,092,184
Form 990 Revenue Amount$14,065,608
National Taxonomy of Exempt Entities (NTEE)Housing, Shelter: Housing Owners, Renters Organizations


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Amount of income in 2012: $15,092,184
This organization: 

 $15,092,184
Other organizations performing similar types of work: 

 $651,424

Assets in 2012: $45,351,441
Rancho Santa Fe Association: 

 $45,351,441
Other organizations performing similar types of work: 

 $1,287,079

Expenses in 2007: $13,883,506
Rancho Santa Fe Association: 

 $13,883,506
Other organizations performing similar types of work: 

 $547,738

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 84.8%
Rancho Santa Fe Association: 

 84.8%
Other organizations performing similar types of work: 

 70.0%

Number of employees in 2007: 125
This organization: 

 125
Other organizations performing similar types of work: 

 18

Employees paid over $50,000 in 2007: 2.4%
Rancho Santa Fe Association: 

 2.4%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 0.3%
This organization: 

 0.3%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$11,278,447$12,612,012$11,069,149$13,119,845$13,374,382$13,406,040$12,801,778$13,804,397
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$0$45,478
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0$45,478
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$5,942,530$6,155,164$7,012,372$7,455,037$6,963,920$7,154,595$5,782,272$6,418,320
Membership dues and assessments$4,384,986$6,063,582$3,820,266$5,044,425$6,104,485$5,829,505$5,889,928$6,180,603
Interest on savings and temporary cash investments$940,498$406,246$233,016$620,865$305,977$44,603$295,722$172,759
Dividends and interest from securities$0$0$0$0$0$377,337$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$10,433$-12,980$3,495$-482$0$0$0$-1,265
Gross amount from sales of assets other than inventory$12,993$0$10,899$4,305$0$0$0$3,479,739
Less: cost or other basis and sales expenses$2,560$12,980$7,404$4,787$0$0$0$3,481,004
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$833,856$988,502
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$1,644,403$1,975,529
Less: cost of goods sold$0$0$0$0$0$0$810,547$987,027
Other revenue$0$0$0$0$0$0$0$0
Total expenses$9,185,075$10,079,059$10,179,786$11,144,829$11,648,671$11,608,777$12,408,772$13,883,506
Program services$7,868,041$8,713,535$9,370,039$9,828,808$10,483,803$10,185,721$10,584,956$11,778,242
Management and general$1,317,034$1,365,524$809,747$1,316,021$1,164,868$1,423,056$1,823,816$2,105,264
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$23,103,781$25,636,734$26,526,097$28,501,113$30,226,824$32,024,087$32,416,763$32,605,919
Excess or (deficit) for the year$2,093,372$2,532,953$889,363$1,975,016$1,725,711$1,797,263$393,006$-79,109
Net assets or fund balances at beginning of year$21,010,409$23,103,781$25,636,734$26,526,097$28,501,113$30,226,824$32,024,087$32,416,763
Other changes in net assets or fund balances$0$0$0$0$0$0$-330$268,265
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$13,883,506$11,778,242$2,105,264$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$586,743$211,968$374,775$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$4,914,033$4,545,117$368,916$0
Pension plan contributions not included above$291,133$272,767$18,366$0
Employee benefits not included above$906,613$833,115$73,498$0
Payroll taxes$464,578$415,137$49,441$0
Professional fundraising fees$0$0$0$0
Accounting fees$27,460$0$27,460$0
Legal fees$249,847$23,831$226,016$0
Supplies$708,983$685,043$23,940$0
Telephone$51,394$40,757$10,637$0
Postage and shipping$29,283$11,331$17,952$0
Occupancy$582,541$568,552$13,989$0
Equipment rental and maintenance$674,308$646,147$28,161$0
Printing and publications$131,791$96,661$35,130$0
Travel$0$0$0$0
Conferences, conventions, and meetings$188,448$130,706$57,742$0
Interest$0$0$0$0
Depreciation, depletion, etc.$1,690,108$1,598,264$91,844$0
Other expenses not covered above$2,386,243$1,698,846$687,397$0
Balance Sheets
20002001200220032004200520062007
Total assets$23,947,128$27,048,359$27,473,735$29,437,314$31,367,280$38,490,236$38,530,958$45,175,729
Cash - non-interest-bearing$1,326,874$1,556,903$1,121,352$1,505,393$1,640,975$487,797$1,843,169$0
Savings and temporary cash investments$7,233,997$9,999,205$8,499,506$10,138,221$12,470,324$8,536,743$3,479,739$5,977,513
Accounts receivable less allowance for doubtful accounts$413,555$287,109$410,754$394,621$491,697$462,701$520,538$751,262
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$157,136$171,777$179,694$186,749$137,555$230,523$181,339$211,582
Prepaid expenses and deferred charges$79,950$44,685$58,799$63,412$44,418$50,999$47,930$7,479
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$38,227,893
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$14,730,214$14,978,798$17,203,630$16,997,882$16,519,789$28,721,473$32,458,243$0
Other assets, including program-related investments$5,402$9,882$0$151,036$62,522$0$0$0
Total liabilities$843,347$1,411,625$947,638$936,201$1,140,456$6,466,149$6,114,195$12,569,810
Accounts payable and accrued expenses$843,347$1,411,625$947,638$936,201$1,140,456$1,466,149$2,014,195$1,304,998
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$5,000,000$4,100,000$11,264,812
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$23,947,128$27,048,359$27,473,735$29,437,314$31,367,280$38,490,236$38,530,958$45,175,729
Total net assets or fund balances$23,103,781$25,636,734$26,526,097$28,501,113$30,226,824$32,024,087$32,416,763$32,605,919
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$11,278,447$12,612,012$11,069,149$13,119,845$13,374,382$13,406,040$12,801,778$13,804,397
Total revenue, gains, and other support per audited financial statements$11,268,014$12,624,992$11,065,654$13,120,327$13,374,382$13,406,040$13,612,325$14,792,689
Other expenses$0$0$0$0$0$0$810,547$988,292
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$810,547$988,292
Other revenue$10,433$-12,980$3,495$-482$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$10,433$-12,980$3,495$-482$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$9,185,075$10,079,059$10,179,786$11,144,829$28,501,113$11,608,777$12,409,102$13,883,506
Total expenses and losses per audited financial statements$9,174,642$10,092,039$10,176,291$11,145,311$28,501,113$11,608,777$13,219,649$14,871,798
Other revenue$0$0$0$0$0$0$810,547$988,292
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$810,547$988,292
Other expenses$10,433$-12,980$3,495$-482$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$10,433$-12,980$3,495$-482$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$220,320$16,117$9,918
40$205,232$15,621$8,320
40$103,509$7,706$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings7
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?Yes
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006125
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$200,937$171,494$13,386,488
Program service revenue
Program service revenue 1000000$000$0$4,783,733
Program service revenue 2000000$000$0$654,100
Program service revenue 3000000$000$0$464,978
Program service revenue 4000000$000$0$271,604
Program service revenue 5000000$000$0$243,905
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$6,180,603
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$172,759$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-1,265$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryGolf courses and country clubs$200,93700$0$787,565
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$14,250,712
Contributions, Gifts, Grants and Other Similar Amounts$117,825
Program Service Revenue$13,174,889
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$42,415
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-101,725
Gross rents (Real / Personal)$6,590 / $0
Less: rental expenses (Real / Personal)$108,315 / $0
Rental income or (loss) (Real / Personal)$-101,725 / $0
Net loss from sales of assets other than inventory$-172,454
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $675,000
Less: cost or other basis and sales expenses (Securities / Other)$0 / $847,454
Gain or (loss) (Securities / Other)$0 / $-172,454
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$1,189,762
Gross sales of inventory, less returns and allowances$2,264,973
Less: cost of goods sold$1,075,211
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$12,791,020
Compensation of current officers, directors, trustees, and key employees$674,191
Other salaries and wages$4,664,743
Payroll taxes$463,531
Professional fundraising services$0
Other$6,988,555
Balance Sheet (for 2011)
Total assets$46,800,734
Total liabilities$9,299,872
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$7,364,815
Unsecured notes and loans payable to unrelated third parties$0
Other$1,935,057
Total net assets or fund balances$37,500,862
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
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27Donner Lake Property Owners AssociationPO BOX 8837, Truckee, CA 96162-8837CA1960-04$192,013
28Evergreen Commons Association4427 Park Green Ct, Sacramento, CA 95821CA1974-04$59,987
294s Ranch Master Association5950 La Place Ct Ste 200, Carlsbad, CA 92008-8852CA2004-09$4,328,667
30Orangecrest Country Community Association2603 Main St Ste 500, Irvine, CA 92614-4261CA2006-08$1,062,669
Number of organizations performing similar types of work
Arkansas2
Arizona3
California18
Colorado2
Florida4
Georgia2
Hawaii1
Iowa1
Illinois3
Indiana2
Kansas3
Kentucky1
Massachusetts3
Maryland3
Maine1
Michigan1
Minnesota1
Missouri1
North Carolina1
New Hampshire1
New Jersey5
New York2
Oklahoma1
Oregon1
Pennsylvania6
Rhode Island1
South Carolina2
Texas12
Utah1
Virginia6
Washington2
Wisconsin1
West Virginia2
Wyoming1
Total97

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