Civic Intelligence

R Ranch in the Sequoias Owners Association

990 • Fiscal year 2015 • EIN 68-0178068

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 28, 2016

HC 1 Box 104Kernville, CA 93238

(760) 376-3713

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.05x

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

2015 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

19th percentile

0.04x

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

2015 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2015

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

77th percentile

$30,682

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2015 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2015

Asset Growth

91st percentile

19%

Faster asset growth than 91% of similar nonprofits.

2015 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

9th percentile

-15%

Faster revenue growth than 9% of similar nonprofits.

2015 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,641,224

Up $265,492 (+19%) from 2014

Net Assets

Up

$1,559,140

Up $277,758 (+22%) from 2014

Liabilities

Down

$82,084

Down $12,266 (-13%) from 2014

Revenue

Down

$2,048,283

Down $361,599 (-15%) from 2014

Expenses

Down

$1,770,525

Down $163,349 (-8.4%) from 2014

Net Income

Down

$277,758

Down $198,250 (-42%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2015

Assets$1,641,224
Liabilities$82,084
Net Assets$1,559,140

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$2,048,283
Expenses$1,770,525
Net Income$277,758
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 28, 2016
Return Version
2015v2.0
Gross Receipts
$2,242,894
Mission and Program Overview

Mission

Provide recreational facilities under section 501c 7

PROVIDE RECREATIONAL FACILITIES UNDER SECTION 501(c) 7.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$654,493$861,135▲ $206,642
Cash and Non-Interest-Bearing Accounts$358,727$436,283▲ $77,556
Land, Buildings, and Equipment, Net$286,207$251,705▼ $34,502
Inventories for Sale or Use$61,547$75,217▲ $13,670
Prepaid Expenses and Deferred Charges$12,658$14,784▲ $2,126
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,375,732$1,641,224▲ $265,492
Other Assets Total$2,100$2,100→ $0
Liabilities
Other Liabilities$18,586$43,638▲ $25,052
Accounts Payable and Accrued Expenses$75,764$38,446▼ $37,318
Total Liabilities$94,350$82,084▼ $12,266
Net Assets / Fund Balance
Unrestricted Net Assets$1,053,580$1,331,338▲ $277,758
Temporarily Rstr Net Assets$227,802$227,802→ $0
Total Net Assets Fund Balance$1,281,382$1,559,140▲ $277,758
Total Liabilities and Net Assets / Fund Balance$1,375,732$1,641,224▲ $265,492

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,867$699,068$766,935
Leasehold Improvements$49,709$264,098$313,807
Buildings$131,007$130,940$261,947
Other Land Buildings$3,122$183,897$187,019
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelley T KempRanch ManagerFT$30,682$30,682

Board Members and Trustees

NameTitle
David SchonhardtPresident
Richard StaceyPresident
Melanie WyattDirector
Beth HapkeSecretary
Cathy DeanTreasurer
Philip MarksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,551
Program Service Revenue
$1,824,757
Investment Income
$8,087
Other Revenue
$213,888
All Other Contributions
$1,551
Change in Net Assets
$277,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,086,305
Salaries, Compensation, and Employee Benefits$684,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,069$63,865-$576,934
Insurance$290,312$55,298-$345,610
Occupancy$238,979$45,520-$284,499
All Other Expenses$3,959$124,472-$128,431
Payroll Taxes-$66,526-$66,526
Fees for Services Legal-$47,957-$47,957
Other Expenses$34,948$37,920-$34,948
Depreciation Depletion---$34,502
Current Officers, Directors, Trustees, and Key Employees-$30,682-$30,682
Office Expenses-$14,520-$14,520
Other Employee Benefits-$9,758-$9,758
Information Technology-$5,682-$5,682
Fees for Services Accounting-$5,000-$5,000
Interest-$753-$753
Pension Plan Contributions-$320-$320
Advertising-$25-$25
Total Functional Expenses$1,227,715$508,308$0$1,770,525
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$16,991
Fundraising Direct Expenses$9,549
Fundraising Gross Income$8,754
Gaming Direct Expenses$1,738
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Social Events$8,754$8,754$9,549$-795
Total Events$8,754$8,754$9,549$-795
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Income$21,201
Housing Deposits$16,639
Sales Tax Payable$5,798
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

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

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

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

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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

Form 990, Part VI, Line 11B: Form 990 Review Process

Organization's process to review Form 990 Board of Directors receive an electronic copy of the Form 990 to review for questions and comments before the final Form 990 is completed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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
Phil Marks
Title
Treasurer
Signed
2016-06-28
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
42

Preparer

Firm
MBS Accountancy Corporation
Address
2300 Tulare St STE 230, Fresno, CA 93721
Preparer
Arthur L Moye III
Phone
5594217033
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IRS990/OtherExpensesGrp/TotalAmt161557
IRS990/OtherExpensesGrp/TotalAmt237920
IRS990/OtherExpensesGrp/TotalAmt334948
IRS990/OtherLiabilitiesGrp/BOYAmt018586
IRS990/OtherLiabilitiesGrp/EOYAmt043638
IRS990/OtherRevenueMiscGrp/Desc0Facilitation & Transfers
IRS990/OtherRevenueMiscGrp/Desc1Fines, Late Fees
IRS990/OtherRevenueMiscGrp/Desc2Miscellaneous Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt065348
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1100
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2104417
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt065348
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2104417
IRS990/OtherRevenueTotalAmt0169865
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt063865
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0513069
IRS990/OtherSalariesAndWagesGrp/TotalAmt0576934
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt066526
IRS990/PayrollTaxesGrp/TotalAmt066526
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0320
IRS990/PensionPlanContributionsGrp/TotalAmt0320
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012658
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014784
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01824757
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01824757
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04932
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01306501
IRS990/PYOtherRevenueAmt0714297
IRS990/PYProgramServiceRevenueAmt01690653
IRS990/PYRevenuesLessExpensesAmt0476008
IRS990/PYSalariesCompEmpBnftPaidAmt0627373
IRS990/PYTotalExpensesAmt01933874
IRS990/PYTotalRevenueAmt02409882
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0277758
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0654493
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0861135
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0131007
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0130940
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0261947
IRS990ScheduleD/EquipmentGrp/BookValueAmt067867
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0699068
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0766935
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt049709
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0264098
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0313807
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03122
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0183897
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0187019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021201
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25798
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Income
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Housing Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales Tax Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0251705
IRS990ScheduleD/TotalLiabilityAmt043638
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09549
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Various Social Events
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08754
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-795
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09549
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09549
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0950
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0788
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01738
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01738
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt011070
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt05921
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt016991
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt015253
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Classes of members or stockholders the organization is comprised of members of the home owners association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Election of members and their rights the members elect the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions subject to approval of members 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 questions and comments before the final Form 990 is completed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents disclosure explanation available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0227802
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0227802
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01375732
IRS990/TotalAssetsEOYAmt01641224
IRS990/TotalAssetsGrp/BOYAmt01375732
IRS990/TotalAssetsGrp/EOYAmt01641224
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01551
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0508308
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01227715
IRS990/TotalFunctionalExpensesGrp/TotalAmt01770525
IRS990/TotalGrossUBIAmt033274

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