Civic Intelligence

R-Ranch in the Sequoias Owners Associat

EIN 68-0178068 • 501(c)7 • Kernville, CA

Profile

Provide recreational facilities under section 501(c)7.

Hc 1 Box 104Kernville, CA 93238

www/rranch.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.36x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.21x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

4.0%

Higher net margin than 47% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

0.3%

Faster asset growth than 40% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

23rd percentile

-2.4%

Faster revenue growth than 23% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,022,623

Up $10,361 (+0.5%) from 2022

Liabilities

Up

$726,213

Up $102,263 (+16%) from 2022

Net Assets

Down

$1,296,410

Down $91,902 (-6.6%) from 2022

Revenue

Down

$3,437,523

Down $168,470 (-4.7%) from 2022

Expenses

Down

$3,300,128

Down $59,849 (-1.8%) from 2022

Net Income

Down

$137,395

Down $108,621 (-44%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,066,543Liabilities 2012: $787,643Net Assets 2012: $278,9002012Assets 2013: $1,355,353Liabilities 2013: $549,979Net Assets 2013: $805,3742013Assets 2014: $1,375,732Liabilities 2014: $94,350Net Assets 2014: $1,281,3822014Assets 2015: $1,641,224Liabilities 2015: $82,084Net Assets 2015: $1,559,1402015Assets 2017: $2,713,856Liabilities 2017: $784,455Net Assets 2017: $1,929,4012017Assets 2018: $2,094,523Liabilities 2018: $383,082Net Assets 2018: $1,711,4412018Assets 2019: $2,715,802Liabilities 2019: $663,686Net Assets 2019: $2,052,1162019Assets 2020: $2,376,271Liabilities 2020: $574,691Net Assets 2020: $1,801,5802020Assets 2021: $1,896,579Liabilities 2021: $754,283Net Assets 2021: $1,142,2962021Assets 2022: $2,012,262Liabilities 2022: $623,950Net Assets 2022: $1,388,3122022Assets 2024: $2,022,623Liabilities 2024: $726,213Net Assets 2024: $1,296,4102024

Highlighted filing

2024

Assets$2,022,623
Liabilities$726,213
Net Assets$1,296,410

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2012: $3,186,1312012Revenue 2013: $2,414,946Expenses 2013: $1,888,472Net Income 2013: $526,4742013Revenue 2014: $2,409,882Expenses 2014: $1,933,874Net Income 2014: $476,0082014Revenue 2015: $2,048,283Expenses 2015: $1,770,525Net Income 2015: $277,7582015Revenue 2017: $2,554,898Expenses 2017: $2,304,125Net Income 2017: $250,7732017Revenue 2018: $3,042,526Expenses 2018: $3,260,486Net Income 2018: -$217,9602018Revenue 2019: $2,868,503Expenses 2019: $2,527,828Net Income 2019: $340,6752019Revenue 2020: $2,971,785Expenses 2020: $3,222,321Net Income 2020: -$250,5362020Revenue 2021: $3,052,524Expenses 2021: $3,711,808Net Income 2021: -$659,2842021Revenue 2022: $3,605,993Expenses 2022: $3,359,977Net Income 2022: $246,0162022Revenue 2024: $3,437,523Expenses 2024: $3,300,128Net Income 2024: $137,3952024

Highlighted filing

2024

Revenue$3,437,523
Expenses$3,300,128
Net Income$137,395

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$3,935,877
Mission and Program Overview

Mission

Provide recreational facilities under section 501c 7

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$547,483$483,295▼ $64,188
Accounts Receivable$365,018$428,038▲ $63,020
Cash and Non-Interest-Bearing Accounts$486,048$340,521▼ $145,527
Loans From Officers Directors$189,234$0▼ $189,234
Savings and Temporary Cash Investments$413,191$143,167▼ $270,024
Prepaid Expenses and Deferred Charges$24,124$94,863▲ $70,739
Inventories for Sale or Use$58,615$40,927▼ $17,688
Total Assets$1,896,579$2,012,262▲ $115,683
Other Assets Total$2,100$481,451▲ $479,351
Liabilities
Other Liabilities$513,397$602,927▲ $89,530
Accounts Payable and Accrued Expenses$51,652$21,023▼ $30,629
Total Liabilities$754,283$623,950▼ $130,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$460,698$1,345,509▲ $884,811
Net Assets With Donor Restrictions$681,598$42,803▼ $638,795
Total Net Assets Fund Balance$1,142,296$1,388,312▲ $246,016
Total Liabilities and Net Assets / Fund Balance$1,896,579$2,012,262▲ $115,683

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,369$663,512$711,881
Leasehold Improvements$255,173$431,936$687,109
Buildings$151,903$234,051$385,954
Other Land Buildings$27,850$264,022$291,872
Other Assets Org$481,451--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ginger NelsonPresident/CEO
Dianna ScottVice President
James DelgadoVice President
Alyssa ChamberlainDirector
Hilary WoodSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$670,685
Program Service Revenue
$2,749,051
Investment Income
$32,220
Other Revenue
$154,037
Change in Net Assets
$246,016

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,605,993
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$109,701
Total Revenue per Audited Statements
$3,715,694
Total Revenue per Form 990
$3,605,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,251,014
Salaries, Compensation, and Employee Benefits$1,108,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$903,800$92,014-$995,814
Insurance-$302,243-$302,243
All Other Expenses$152,708$71,950-$224,658
Fees for Services Legal-$168,555-$168,555
Payroll Taxes$99,073$11,809-$110,882
Information Technology-$91,971-$91,971
Other Expenses$282,671$85,694-$85,694
Fees for Services Other-$84,851-$84,851
Depreciation Depletion-$74,758-$74,758
Office Expenses-$13,278-$13,278
Other Employee Benefits-$2,267-$2,267
Advertising-$802-$802
Total Functional Expenses$2,046,203$1,313,774$0$3,359,977

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,469,678
Expenses per Audited Statements$3,359,977
Total Expenses per Form 990$3,359,977
Expenses Not Reported on Form 990$109,701
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$30,826
Gaming Direct Expenses$24,701
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$189,234$0▼ $189,234
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Income$574,630
Credit Card Payable$14,681
Payroll Liabilities$11,569
Sales Tax Payable$2,047
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Classes of members or stockholders the organization is comprised of member of the home owners association.

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

Election of memeber and their rights the members elect the governing board.

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

Decisions subject to approval of memebrs must have owner approval to purchase or sell real estate.

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

Organization's process to review form 990 board of directors receive an electronic copy of the form 990 to review for question before the final form 990 is completed.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation available upon request.

Filing and Contact Details

Filer

Filer Name
R-RANCH IN THE SEQUOIAS OWNERS' ASSOCIAT
EIN
68-0178068
Phone
7603763713
Address
HC 1 BOX 104, KERNVILLE, CA 93238

Signing Officer

Name
Ginger Nelson
Title
President
Phone
7603763713
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ginger Nelson
Formed
1988
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
50
Volunteers
0

Preparer

Firm
Daniells Phillips Vaughan & Bock
Address
300 NEW STINE ROAD, BAKERSFIELD, CA 93309
Preparer
Salvador Saavedra CPA
Phone
6618347411
Supplemental Narrative

Additional Explanations

Part XII Line 2C

There were no changes to the oversight process or selection process during the tax year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Gaming expenses 24,701. Cogs wages 85,000.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Gaming expenses 24,701. Cogs wages 85,000.

Raw XML AppendixShowing 400 of 417 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/BuildingsGrp/BookValueAmt0151903
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0234051
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0385954
IRS990ScheduleD/EquipmentGrp/BookValueAmt048369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0663512
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0711881
IRS990ScheduleD/ExpensesNotReportedAmt0109701
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03359977
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0255173
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0431936
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0687109
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0481451
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0EMPLOYEE RETENTION CREDIT
IRS990ScheduleD/OtherExpensesIncludedAmt0109701
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027850
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0264022
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0291872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014681
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1574630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt211569
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32047
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/OtherRevenueAmt0109701
IRS990ScheduleD/RevenueNotReportedAmt0109701
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03605993
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAMING EXPENSES 24,701. COGS WAGES 85,000.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GAMING EXPENSES 24,701. COGS WAGES 85,000.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0483295
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0481451
IRS990ScheduleD/TotalExpensesPerForm990Amt03359977
IRS990ScheduleD/TotalLiabilityAmt0602927
IRS990ScheduleD/TotalRevenuePerForm990Amt03605993
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03715694
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03469678
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt024701
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt07640
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt012547
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt010639
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt030826
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt06125
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt019793
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt024701
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02254
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02654
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/StatesWhereGamingConductedCd0CA
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERS OR STOCKHOLDERS THE ORGANIZATION IS COMPRISED OF MEMBER OF THE HOME OWNERS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMEBER AND THEIR RIGHTS THE MEMBERS ELECT THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS SUBJECT TO APPROVAL OF MEMEBRS MUST HAVE OWNER APPROVAL TO PURCHASE OR SELL REAL ESTATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION'S PROCESS TO REVIEW FORM 990 BOARD OF DIRECTORS RECEIVE AN ELECTRONIC COPY OF THE FORM 990 TO REVIEW FOR QUESTION BEFORE THE FINAL FORM 990 IS COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE WERE NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01896579
IRS990/TotalAssetsEOYAmt02012262
IRS990/TotalAssetsGrp/BOYAmt01896579
IRS990/TotalAssetsGrp/EOYAmt02012262
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0670685
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01313774
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02046203
IRS990/TotalFunctionalExpensesGrp/TotalAmt03359977
IRS990/TotalGrossUBIAmt0-66920
IRS990/TotalLiabilitiesBOYAmt0754283
IRS990/TotalLiabilitiesEOYAmt0623950
IRS990/TotalLiabilitiesGrp/BOYAmt0754283
IRS990/TotalLiabilitiesGrp/EOYAmt0623950
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01142296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01388312
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02046203
IRS990/TotalProgramServiceRevenueAmt02749051
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03002228
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03605993
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-66920
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01896579
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02012262
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0HC 1 BOX 104
IRS990/USAddress/CityNm0KERNVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093238
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0RRANCHINTHESEQUOIAS.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GINGER NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07603763713
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0R-RANCH IN THE SEQUOIAS OWNERS' ASSOCIAT
ReturnHeader/Filer/BusinessNameControlTxt0R-RA
ReturnHeader/Filer/EIN0680178068
ReturnHeader/Filer/PhoneNum07603763713
ReturnHeader/Filer/USAddress/AddressLine1Txt0HC 1 BOX 104
ReturnHeader/Filer/USAddress/CityNm0KERNVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

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