RANCHO SANTA MARGARITA LANDSCAPE & RECRDATION CORPORATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- RANCHO SANTA MARGARITA LANDSCAPE & RECRDATION CORPORATION (EIN 33-0198792)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-25
- IRS object ID
- 201811459349300901
- Schema version
- 2017v2.3
- 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 | 2018-05-25T19:00:20-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 471076451 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INVISIBLE ACCOUNTING SOLUTIONS AAC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23072 LAKE CENTER DR STE 210 | AddressLine1Txt |
| City | LAKE FOREST | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92630 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | 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 | C/O FSR / 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 | JEFF HALBREICH | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9494486000 | PhoneNum |
| Signature | 2018-05-22 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ARDAVAN KEYHAN CPA | PreparerPersonNm |
| PTIN | P00233585 | PTIN |
| Phone | 9496541400 | PhoneNum |
| Preparation | 2018-05-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | S A M L A R C | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT DICKSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22342A AVENIDA EMPRESA SUITE 102A | AddressLine1Txt |
| City | RANCHO SANTA MARGARITA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92688 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,339,642 | 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 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 THROUGHTOUT THE YEAR. | 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 | $9,344,483 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,229,691 | CYProgramServiceRevenueAmt |
| PY Investment Income | $105,619 | PYInvestmentIncomeAmt |
| CY Investment Income | $109,951 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $9,450,102 | PYTotalRevenueAmt |
| CY Total Revenue | $9,339,642 | 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 | $9,421,976 | PYOtherExpensesAmt |
| CY Other Expenses | $9,595,111 | CYOtherExpensesAmt |
| PY Total Expenses | $9,421,976 | PYTotalExpensesAmt |
| CY Total Expenses | $9,595,111 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $28,126 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$255,469 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,643,195 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,550,192 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $559,193 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $721,659 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,084,002 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,828,533 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 THROUGHTOUT THE YEAR. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,332,857 | ExpenseAmt |
| Revenue | $9,229,691 | 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 THROUGHTOUT THE YEAR. | Desc |
| Total Program Service Expenses | $8,332,857 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | false | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 26 | 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 |
| 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 | false | MembersOrStockholdersInd |
| Election Of Board Members | false | 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 | false | 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 |
| 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 | 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| JEFF HALBREICH | |||||
| CFO | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT LOUVAR | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| ROBERT DICKSON | |||||
| PRESIDENT | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARTY GROH | |||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | |
| CHARLES VILLAFANA | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| DENNIS REID | |||||
| VICE PRESIDE | Yes (X) | $0 | $0 | $0 | |
| PAUL PERSIANI | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| 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 | |||||
| 15241 LAGUNA CANYON ROAD | IRVINE | CA | 92618 | MANAGEMENT | $2,316,633 |
| OCONNELL LANDSCAPE | |||||
| 23091 ARROYO VISTA | RANCHO SANTA MARGARITA | CA | 92688 | LANDSCAPING | $1,176,255 |
| MISSION LANDCAPE | |||||
| 3002 DOW AVENUE SUITE 202 | TUSTIN | CA | 92780 | LANDSCAPING | $1,033,225 |
| WHITE RAVEN JANITORIAL | |||||
| 28001 PASEO DEL MARINO | SAN JUAN CAPISTRANO | CA | 92675 | JANITORIAL | $535,564 |
| G4S SECURE SOLUTIONS | |||||
| 2300 EAST KATELLA AVENUE SUITE 150 | ANAHEIM | CA | 92806 | PATROL SERVICE | $263,332 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEMBERSHIP DUES/ASSESSMENTS | $9,038,448 | $9,038,448 |
| CLUBHOUSE AND SPORTS FIELDS | $87,612 | $87,612 |
| LATE AND DELINQUENCY FEES | $54,197 | $54,197 |
| COMMUNITY SERVICES | $44,885 | $44,885 |
| OTHER | $22,281 | $22,281 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$17,732 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$17,732 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,229,691 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $109,951 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $109,951 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,339,642 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,339,642 | RelatedOrExemptFuncIncomeAmt |
| 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 | $952,014 | TotalAmt |
| Management And General | $952,014 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,164 | TotalAmt |
| Management And General | $94,164 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,700 | TotalAmt |
| Management And General | $10,700 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,868 | TotalAmt |
| Program Services | $261,868 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,857 | TotalAmt |
| Management And General | $114,857 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,635 | TotalAmt |
| Program Services | $308,635 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STREETSCAPE, TRAILS, OPEN | $1,938,752 | $1,938,752 |
| COMMUNITY PARKS | $1,356,462 | $1,356,462 |
| ON-SITE OPERATIONS | $1,303,680 | $1,303,680 |
| MAJOR REPAIRS/REPLACEMENT | $996,527 | $996,527 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,257,452 | TotalAmt |
| Program Services | $2,166,933 | ProgramServicesAmt |
| Management And General | $90,519 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,595,111 | TotalAmt |
| Program Services | $8,332,857 | ProgramServicesAmt |
| Management And General | $1,262,254 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,070,934 | BOYAmt |
| EOY | $1,531,166 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,425,000 | BOYAmt |
| EOY | $7,902,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,721 | BOYAmt |
| EOY | $90,914 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,277 | BOYAmt |
| EOY | $7,126 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,263 | BOYAmt |
| EOY | $18,986 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,643,195 | BOYAmt |
| EOY | $9,550,192 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,305 | BOYAmt |
| EOY | $486,459 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,888 | BOYAmt |
| EOY | $235,200 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $559,193 | BOYAmt |
| EOY | $721,659 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,318,858 | BOYAmt |
| EOY | $1,928,894 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,765,144 | BOYAmt |
| EOY | $6,899,639 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,084,002 | BOYAmt |
| EOY | $8,828,533 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,643,195 | BOYAmt |
| EOY | $9,550,192 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$255,469 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $9,362,474 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $22,832 | OtherRevenueAmt |
| Revenue Not Reported | $22,832 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,339,642 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,339,642 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,617,943 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $22,832 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $22,832 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,595,111 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $9,595,111 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | UNCOLLECTIBLE DUES & FEES 22,832 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | UNCOLLECTIBLE DUES & FEES 22,832 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | 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 THROUGHTOUT THE YEAR. |
| 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 11B | FORM 990 IS COMPLETED BY A CPA CONTRACTED BY THE SAMLARC BOARD OF DIRECTORS. UPON COMPLETION OF THE DOCUMENT BY 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 APPROVAL OF FORM 990 THE DOCUMENT IS SIGNED BY THE CFO AND THEN PROCESSED BY MANAGEMENT COMPANY'S ACCOUNTS PAYABLE DEPARTMENT. THE FORM IS THEN SENT TO THE IRS VIA CERTIFIED MAIL. |
| 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 | MEMBERS RECEIVE GOVERNING DOCUMENTS OF THE CORPORATION WHEN THEY PURCHASE A HOME IN THE COMMUNITY. THIS INCLUDES THE CC&R'S, BYLAWS & ARTICLES, RULES AND REGULATIONS ALSO KNOWN AS THE ASSOCIATION POLICIES, THE MOST CURRENT BUDGET AND FINANCIAL STATEMENT WHICH INCLUDES THE AUDIT. ADDITIONALLY, ANY REVISION TO EXISTING POLICIES REQUIRE A THIRTY DAY REVIEW BY THE MEMBERSHIP ALLOWING TIME FOR THE MEMBERSHIP TO PROVIDE INPUT. THE BOARD OF DIRECTORS REVIEWS ALL COMMENTS RECEIVED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING FOLLOWING THE COMPLETION OF THE THIRTY DAY REVIEW PERIOD REQUIRED BY CALIFORNIA CIVIL CODE. THE BOARD OF DIRECTORS THEN FORMALLY ADOPTS THE REVISIONS TO THE POLICIES AT THE NEXT REGULARLY SCHEDULED BOARD MEETING.UPON APPROVAL OF THESE REVISIONS THE UPDATED POLICIES ARE THEN SENT TO ALL HOMEOWNERS. UPDATED FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE MEMBERSHIP ANNUALLY VIA THE U.S. MAIL. |
| FORM 990, PART IX, LINE 24E | BEACH CLUB AND LAGOON 452,227 0 0 CAPITAL EXPENDITURES 395,702 0 0 LAKE AND LAKESHORE 346,340 0 0 PATROL SERVICE 296,206 0 0 COMMUNITY POOLS 285,023 0 0 CUSTODIAL 242,829 0 0 COMMUNITY EVENTS 139,461 0 0 OTHER ADMINISTRATIVE 0 90,519 0 INCOME TAXES 9,145 0 0 TOTAL 2,166,933 90,519 0 |
| FORM 990, PART XI, LINE 9 | UNCOLLECTIBLE DUES & FEES 22,832 UNCOLLECTIBLE DUES & FEES -22,832 |