Civic Intelligence

R-Ranch Property Owners Association

EIN 23-7270611 • 501(c)7 • Hornbrook, CA

Profile

R-Ranch Property Owners Association cosists of a maximum of 2,500 memberships, sharing a 5,200 acre private recreational property, located near Hornbrook, California.

PO Box 71Hornbrook, CA 96044

www.r-ranchca.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.12x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.25x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

12th percentile

-9.3%

Higher net margin than 12% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$54,895

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

$5M-$10M nonprofits • Source year 2024

Asset Growth

13th percentile

-4.5%

Faster asset growth than 13% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

64th percentile

9.2%

Faster revenue growth than 64% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Down

$5,376,395

Down $247,448 (-4.4%) from 2023

Liabilities

Down

$642,161

Down $34,235 (-5.1%) from 2023

Net Assets

Down

$4,734,234

Down $213,213 (-4.3%) from 2023

Revenue

Down

$2,519,555

Down $2,901 (-0.1%) from 2023

Expenses

Up

$2,754,232

Up $171,024 (+6.6%) from 2023

Net Income

Down

-$234,677

Down $173,925 (-286%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $1,193,116Liabilities 2012: $483,377Net Assets 2012: $709,7392012Assets 2013: $1,271,718Liabilities 2013: $673,086Net Assets 2013: $598,6322013Assets 2014: $1,534,582Liabilities 2014: $483,494Net Assets 2014: $1,051,0882014Assets 2015: $1,759,316Liabilities 2015: $464,868Net Assets 2015: $1,294,4482015Assets 2016: $1,818,796Liabilities 2016: $475,871Net Assets 2016: $1,342,9252016Assets 2017: $1,728,729Liabilities 2017: $441,881Net Assets 2017: $1,286,8482017Assets 2018: $4,134,916Liabilities 2018: $421,264Net Assets 2018: $3,713,6522018Assets 2019: $4,054,378Liabilities 2019: $382,181Net Assets 2019: $3,672,1972019Assets 2020: $4,499,481Liabilities 2020: $619,661Net Assets 2020: $3,879,8202020Assets 2021: $4,601,368Liabilities 2021: $935,746Net Assets 2021: $3,665,6222021Assets 2022: $5,898,994Liabilities 2022: $881,006Net Assets 2022: $5,017,9882022Assets 2023: $5,623,843Liabilities 2023: $676,396Net Assets 2023: $4,947,4472023Assets 2024: $5,376,395Liabilities 2024: $642,161Net Assets 2024: $4,734,2342024

Highlighted filing

2024

Assets$5,376,395
Liabilities$642,161
Net Assets$4,734,234

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,675,8842012Revenue 2013: $1,660,260Expenses 2013: $1,766,749Net Income 2013: -$106,4892013Revenue 2014: $1,837,705Expenses 2014: $1,397,112Net Income 2014: $440,5932014Revenue 2015: $1,894,281Expenses 2015: $1,644,238Net Income 2015: $250,0432015Revenue 2016: $1,837,415Expenses 2016: $1,795,292Net Income 2016: $42,1232016Revenue 2017: $1,805,522Expenses 2017: $1,871,438Net Income 2017: -$65,9162017Revenue 2018: $4,208,888Expenses 2018: $1,777,181Net Income 2018: $2,431,7072018Revenue 2019: $2,266,004Expenses 2019: $2,244,697Net Income 2019: $21,3072019Revenue 2020: $2,700,144Expenses 2020: $2,484,662Net Income 2020: $215,4822020Revenue 2021: $1,782,805Expenses 2021: $1,997,003Net Income 2021: -$214,1982021Revenue 2022: $2,111,892Expenses 2022: $2,320,799Net Income 2022: -$208,9072022Revenue 2023: $2,522,456Expenses 2023: $2,583,208Net Income 2023: -$60,7522023Revenue 2024: $2,519,555Expenses 2024: $2,754,232Net Income 2024: -$234,6772024

Highlighted filing

2024

Revenue$2,519,555
Expenses$2,754,232
Net Income-$234,677

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$2,529,071
Mission and Program Overview

Mission

R-ranch property owners' association consists of 2,500 memberships, which share a 5,119-acre private recreational property, located near hornbrook, ca.

R-Ranch Property Owners Association cosists of a maximum of 2,500 memberships, sharing a 5,200 acre private recreational property, located near Hornbrook, California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,453,512$3,740,966▲ $287,454
Savings and Temporary Cash Investments$1,442,888$919,451▼ $523,437
Accounts Receivable$536,078$490,050▼ $46,028
Cash and Non-Interest-Bearing Accounts$153,989$159,554▲ $5,565
Inventories for Sale or Use-$358-
Total Assets$5,623,843$5,376,395▼ $247,448
Other Assets Total$37,376$66,016▲ $28,640
Liabilities
Deferred Revenue$539,742$508,448▼ $31,294
Mortgage Notes Payable Secured by Investment Property$7,421$66,337▲ $58,916
Accounts Payable and Accrued Expenses$99,066$43,650▼ $55,416
Other Liabilities$30,167$23,726▼ $6,441
Total Liabilities$676,396$642,161▼ $34,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,947,447$4,734,234▼ $213,213
Total Net Assets Fund Balance$4,947,447$4,734,234▼ $213,213
Total Liabilities and Net Assets / Fund Balance$5,623,843$5,376,395▼ $247,448

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$630,048$4,301,253$4,931,301
Buildings$1,864,707$220,063$2,084,770
Land$1,225,634-$1,225,634
Equipment$15,958$393,516$409,474
Other Land Buildings$4,619$28,004$32,623
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heath KauffmanGeneral ManagerFT$54,895$54,895
Emilie SimmonsSecretaryPT$14,477$14,477

Board Members and Trustees

NameTitle
Mark GrenbemerPresident
Mark Osborne1st Vice President
Pat Chase2nd Vice President
Curtis HancockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,213,155
Program Service Revenue
$165,909
Investment Income
$60,961
Other Revenue
$79,530
All Other Contributions
$3,327
Change in Net Assets
$-234,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,213,036
Salaries, Compensation, and Employee Benefits$541,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$447,712--$447,712
Other Salaries and Wages$421,486--$421,486
Occupancy$288,263--$288,263
Depreciation Depletion$96,124--$96,124
Office Expenses$94,258--$94,258
Comp Disqual Persons$69,372--$69,372
Payroll Taxes$48,877--$48,877
Fees for Services Legal$21,130--$21,130
Other Expenses$19,411--$19,411
All Other Expenses$14,025--$14,025
Fees for Services Accounting$9,820--$9,820
Advertising$6,531--$6,531
Fees for Services Other$4,735--$4,735
Travel$1,739--$1,739
Other Employee Benefits$1,461--$1,461
Interest$105--$105
Total Functional Expenses$2,754,232$0$0$2,754,232
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$13,396
Other Liabilities$10,330
Accrued Vacation-
Other Payroll Liabilities-
Refundable Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There is a maximum of 2,500 shares that can be issued, each with voting rights.

Form 990, Part VI, Section A, Line 7A

Each share is entitled to one vote to elect the board of directors.

Form 990, Part VI, Section B, Line 11B

A copy of the Form 990 is given to the principal officer for review prior to filing.

Form 990, Part VI, Section C, Line 19

The governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
R-Ranch Property Owners Association
EIN
23-7270611
In Care Of
% Emilie Simmons
Phone
5304753495
Address
PO Box 71, Hornbrook, CA 96044

Signing Officer

Name
Mark Grenbemer
Title
Treasurer
Phone
5304753495
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Grenbemer
Formed
1971
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
25
Volunteers
20

Preparer

Firm
Sonnenberg & Company CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

The prior year financial statements were audited by an independent Certified Public Account, which was completed subsequent to the preparation of its annual tax return. The prior period adjustment of 9,789 reflects changes made to the ending net assets based on that financial statement audit.

Form 990, Part XII, Line 2A

As of the date of the filing of this tax return, the Ranch is in the process of undergoing a financial statement review by an independent Certified Public Accountant for the year ended December 31, 2023.

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IRS990/ProgramServiceRevenueGrp/Desc0Utilities Income
IRS990/ProgramServiceRevenueGrp/Desc1Storage Fees
IRS990/ProgramServiceRevenueGrp/Desc2Stables Revenue
IRS990/ProgramServiceRevenueGrp/Desc3Cabin and River House
IRS990/ProgramServiceRevenueGrp/Desc4Campgrouond Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt051849
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229131
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt320445
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45923
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt051849
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229131
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt320445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45923
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02097765
IRS990/PYInvestmentIncomeAmt077238
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01938294
IRS990/PYOtherRevenueAmt0140312
IRS990/PYProgramServiceRevenueAmt0207141
IRS990/PYRevenuesLessExpensesAmt0-60752
IRS990/PYSalariesCompEmpBnftPaidAmt0644914
IRS990/PYTotalExpensesAmt02583208
IRS990/PYTotalRevenueAmt02522456
IRS990/ReconcilationRevenueExpnssAmt0-234677
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04086
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01442888
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0919451
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01864707
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0220063
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02084770
IRS990ScheduleD/EquipmentGrp/BookValueAmt015958
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0393516
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0409474
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt01225634
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01225634
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0630048
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04301253
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04931301
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04619
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028004
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013396
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110330
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued Vacation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Other Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Refundable Deposits
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03740966
IRS990ScheduleD/TotalLiabilityAmt023726
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt054895
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Heath Kauffman
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt054895
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is a maximum of 2,500 shares that can be issued, each with voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each share is entitled to one vote to elect the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of the Form 990 is given to the principal officer for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents, policies, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The prior year financial statements were audited by an independent Certified Public Account, which was completed subsequent to the preparation of its annual tax return. The prior period adjustment of 9,789 reflects changes made to the ending net assets based on that financial statement audit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5As of the date of the filing of this tax return, the Ranch is in the process of undergoing a financial statement review by an independent Certified Public Accountant for the year ended December 31, 2023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05623843
IRS990/TotalAssetsEOYAmt05376395
IRS990/TotalAssetsGrp/BOYAmt05623843
IRS990/TotalAssetsGrp/EOYAmt05376395
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt02213155
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02754232
IRS990/TotalFunctionalExpensesGrp/TotalAmt02754232
IRS990/TotalGrossUBIAmt070366
IRS990/TotalLiabilitiesBOYAmt0676396
IRS990/TotalLiabilitiesEOYAmt0642161
IRS990/TotalLiabilitiesGrp/BOYAmt0676396
IRS990/TotalLiabilitiesGrp/EOYAmt0642161
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04947447
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04734234
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013041
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013041
IRS990/TotalProgramServiceExpensesAmt02734234
IRS990/TotalProgramServiceRevenueAmt0165909
IRS990/TotalReportableCompFromOrgAmt069372
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0236034
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02519555
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt070366
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05623843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05376395
IRS990/TravelGrp/ProgramServicesAmt01739
IRS990/TravelGrp/TotalAmt01739
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 71
IRS990/USAddress/CityNm0Hornbrook
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096044
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.r-ranchca.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Grenbemer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05304753495
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0R-Ranch Property Owners Association
ReturnHeader/Filer/BusinessNameControlTxt0R-RA
ReturnHeader/Filer/EIN0237270611
ReturnHeader/Filer/InCareOfNm0% Emilie Simmons
ReturnHeader/Filer/PhoneNum05304753495
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 71
ReturnHeader/Filer/USAddress/CityNm0Hornbrook
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096044
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953749711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sonnenberg & Company CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05190 Governor Dr 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092122

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