RANCHO SANTA MARGARITA LANDSCAPE & RECRDATION CORPORATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- RANCHO SANTA MARGARITA LANDSCAPE & RECRDATION CORPORATION (EIN 33-0198792)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-10
- IRS object ID
- 202442849349301839
- Schema version
- 2023v5.0
- 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) |
|---|---|---|
| Return | 2024-10-10T22:24:57-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 464435702 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VANDERPOL AND COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 151 KALMUS DR STE M3A | AddressLine1Txt |
| City | COSTA MESA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926267934 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330198792 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RANCHO SANTA MARGARITA LANDSCAPE | BusinessNameLine1Txt |
| Business Name Line2 | AND RECREATION CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RANC | BusinessNameControlTxt |
| Phone | 9494486000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15241 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG WIECKERT | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2024-10-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHERINE VANDERPOL CPA | PreparerPersonNm |
| PTIN | P01424624 | PTIN |
| Phone | 7144371025 | PhoneNum |
| Preparation | 2024-10-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAMLARC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAUL PERSIANI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15241 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,433,321 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SAMLARC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE ASSOCIATION'S MISSION IS TO PROVIDE COMMUNITY SERVICES AND FACILITIES FOR THE GENERAL USE, BENEFIT AND WELFARE OF OVER 35,000 RESIDENTS IN THE COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,491,140 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,670,407 | CYProgramServiceRevenueAmt |
| PY Investment Income | $97,678 | PYInvestmentIncomeAmt |
| CY Investment Income | $405,034 | CYInvestmentIncomeAmt |
| CY Other Revenue | $357,880 | CYOtherRevenueAmt |
| PY Total Revenue | $12,588,818 | PYTotalRevenueAmt |
| CY Total Revenue | $13,433,321 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,069,597 | PYOtherExpensesAmt |
| CY Other Expenses | $12,359,666 | CYOtherExpensesAmt |
| PY Total Expenses | $12,069,597 | PYTotalExpensesAmt |
| CY Total Expenses | $12,359,666 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $519,221 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,073,655 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,575,504 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,422,832 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $953,439 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,110,728 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,622,065 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,312,104 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ASSOCIATION'S MISSION IS TO PROVIDE COMMUNITY SERVICES AND FACILITIES FOR THE GENERAL USE, BENEFIT AND WELFARE OF OVER 35,000 RESIDENTS IN THE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $10,586,036 | ExpenseAmt |
| Revenue | $12,670,407 | RevenueAmt |
| Desc | THE ASSOCIATION PROVIDES COMMUNITY SERVICES AND FACILITIES TO APPROXIMATELY 35,000 RESIDENTS OF RANCHO SANTA MARGARITA. ASSOCIATION FACILITIES INCLUDE, AMONG OTHER THINGS, A 13 ACRE LAKE WITH A BEACH CLUB AND SWIM LAGOON, 12 PARKS (SOME WITH POOLS, TENNIS COURTS, BASKETBALL COURTS, BASEBALL DIAMONDS, VOLLEYBALL COURTS AND PICNIC AREAS). THE ASSOCIATION MAINTAINS A VARIETY OF WALKWAYS, STREETSCAPES, AND TRAILS OPEN TO THE PUBLIC. THE ASSOCIATION HOSTS, AND PARTNERS WITH, COMMUNITY ORGANIZATIONS TO USE ITS FACILITIES FOR A WIDE VARIETY OF RECREATIONAL EVENTS AND ACTIVITIES INCLUDING CHILDREN'S EVENTS, SPORT TOURNAMENTS AND THEMED EVENTS ASSOCIATED WITH SEASONS AND HOLIDAYS THROUGHOUT THE YEAR. | Desc |
| Total Program Service Expenses | $10,586,036 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRSTSERVICE RESIDENTIAL LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9494486000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15241 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| NATE FARNSWORTH | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF HALBREICH | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| GREG SCHNIEDERS | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| DEBORAH CHRISTENSEN | ||||||
| SECRETARY | 3.00 | $0 | $0 | $0 | Yes (X) | |
| PAUL PERSIANI | ||||||
| PRESIDENT | 3.00 | $0 | $0 | $0 | Yes (X) | |
| JUDY VASQUEZ | ||||||
| VICE PRESIDE | 3.00 | $0 | $0 | $0 | Yes (X) | |
| GREG WIECKERT | ||||||
| CFO | 3.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FIRSTSERVICE RESIDENTIAL CALIF | |||||
| 15241 LAGUNA CANYON ROAD | IRVINE | CA | 92618 | MANAGEMENT | $3,149,298 |
| ANDRE LANDSCAPE SERVICE INC | |||||
| PO BOX 1333 | AZUSA | CA | 91702 | TREE MAINT. | $2,275,351 |
| BRIGHTVIEW LANDSCAPE SERVICES | |||||
| PO BOX 31001-2463 | PASADENA | CA | 91110 | LANDSCAPE | $1,288,498 |
| WHITE RAVEN ENTERPRISES | |||||
| 613 VIA UMBROSO | SAN CLEMENTE | CA | 92672 | JANITORIAL SRV | $552,647 |
| ALLIED UNIVERSAL SECURITY SERVICES | |||||
| PO BOX 277469 | ATLANTA | GA | 30384 | PATROL/SECURITY | $329,035 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBER ASSESSMENTS | Desc |
| Total Revenue Column | $12,670,407 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,670,407 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,670,407 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $405,034 | TotalRevenueColumnAmt |
| Exclusion | $405,034 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| OTHER MEMBER FEES | $172,534 | $172,534 |
| SPORTS FIELD USE | $100,272 | $100,272 |
| BAD DEBT RECOVERY | $85,074 | $85,074 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $357,880 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,433,321 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,028,287 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $405,034 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $723,072 | TotalAmt |
| Management And General | $723,072 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,550 | TotalAmt |
| Management And General | $53,550 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,950 | TotalAmt |
| Management And General | $12,950 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,952 | TotalAmt |
| Management And General | $560,952 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,734 | TotalAmt |
| Management And General | $372,734 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| LANDSCAPE/TRAILS | $3,464,070 | $3,464,070 |
| COMMUNITY PARKS | $2,715,682 | $2,715,682 |
| ON-SITE STAFF | $2,135,610 | $2,135,610 |
| BEACH CLUB LAGOON | $689,675 | $689,675 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,631,371 | TotalAmt |
| Program Services | $1,580,999 | ProgramServicesAmt |
| Management And General | $50,372 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,359,666 | TotalAmt |
| Program Services | $10,586,036 | ProgramServicesAmt |
| Management And General | $1,773,630 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,596 | BOYAmt |
| EOY | $496,230 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,476,000 | BOYAmt |
| EOY | $11,553,468 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,137 | BOYAmt |
| EOY | $126,557 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,231 | BOYAmt |
| EOY | $104,574 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,540 | BOYAmt |
| EOY | $142,003 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,575,504 | BOYAmt |
| EOY | $12,422,832 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $647,209 | BOYAmt |
| EOY | $780,939 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,230 | BOYAmt |
| EOY | $312,920 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,869 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $953,439 | BOYAmt |
| EOY | $1,110,728 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,084,310 | BOYAmt |
| EOY | $1,911,911 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,537,755 | BOYAmt |
| EOY | $9,400,193 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,622,065 | BOYAmt |
| EOY | $11,312,104 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,575,504 | BOYAmt |
| EOY | $12,422,832 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,073,655 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $616,384 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| STATE TAX PAYABLE | $13,804 |
| REFUNDABLE DEPOSITS | $2,000 |
| OTHER LIABILITIES | $1,065 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,869 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $13,433,321 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $13,433,321 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $13,433,321 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,359,666 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $12,359,666 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $12,359,666 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 3 | MANAGEMENT PROVIDES GUIDANCE AND ASSISTANCE TO THE BOARD OF DIRECTORS AND ITS COMMITTEES IN PERFORMANCE OF THE BOARD'S DUTIES AND OBLIGATIONS. MANAGEMENT'S ROLE IS TO IMPLEMENT THE DECISIONS AND POLICIES SET BY THE BOARD OF DIRECTORS. MANAGEMENT DUTIES INCLUDE, BUT NOT LIMITED TO ADMINISTRATIVE (PROPERTY MAINTENANCE AND REPAIRS) AND FINANCIAL (BILLING, COLLECTION, ACCOUNTS PAYABLE, BUDGETING, REPORTING, ETC.) |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS |
| FORM 990, PAGE 6, PART VI, LINE 7A | YES |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS COMPLETED BY A CPA CONTRACTED BY THE SAMLARC BOARD OF DIRECTORS. UPON COMPLETION OF THE DOCUMENT BY THE CPA, IT IS REVIEWED BY THE CHIEF FINANCIAL OFFICER OF THE SAMLARC BOARD OF DIRECTORS. THE CFO REVIEWS THE FORM 990 FOR ACCURACY BY COMPARING TO THE AUDITED FINANCIAL STATEMENTS AND OTHER SOURCES. UPON ARRIVAL OF FORM 990 THE DOCUMENT IS SIGNED BY THE CFO AND THEN PROCESSED BY MANAGEMENT COMPANY'S ACCOUNTS PAYABLE DEPARTMENT. THE FORM IS THEN ELECTRONICALLY FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF DIRECTORS ATTENDS AN ANNUAL ORIENTATION MEETING DURING WHICH THE BOARD MEMBERS ARE GIVEN A BRIEF PRESENTATION FROM THE ORGANIZATION'S ATTORNEY ON THEIR DUTIES AND RESPONSIBILITIES. DURING THIS MEETING THE ATTORNEY REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE BOARD MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | COMMUNITY POOLS 421,229 0 0 LAKE/LAKESHORE 358,566 0 0 COMMUNITY PROGRAMS 275,617 0 0 PAINTING/WOOD REPAIRS 138,273 0 0 ASPHALT/CONCRETE WORK 85,777 0 0 SPORTS FIELDS/COURTS 85,428 0 0 LIGHTING/ELECTRICAL 76,350 0 0 FENCES/WALLS 72,534 0 0 UTILITY DOORS 47,467 0 0 STATE INCOME TAX 0 35,104 0 TREE MAINTENANCE 19,758 0 0 OTHER PROFESSIONAL FEES 0 15,268 0 TOTAL 1,580,999 50,372 0 |
| FORM 990, PART XI, LINE 9 | EXEMPT MEMBERSHIP ADJ. 616,384 |