Civic Intelligence

Rancho Colorados Club

EIN 94-1525382 • 501(c)7 • Lafayette, CA

Profile

Swimming and tennis activities are available to members of all ages, including adults and children.

PO Box 246Lafayette, CA 94549

ranchocolorados.wildapricot.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.80x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

1.95x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

46th percentile

4.3%

Higher net margin than 46% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

29th percentile

-1.9%

Faster asset growth than 29% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

3.0%

Faster revenue growth than 41% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,358,316

Down $46,815 (-1.9%) from 2024

Liabilities

Down

$1,898,010

Down $88,955 (-4.5%) from 2024

Net Assets

Up

$460,306

Up $42,140 (+10%) from 2024

Revenue

Up

$975,642

Up $28,688 (+3.0%) from 2024

Expenses

Up

$933,502

Up $102,069 (+12%) from 2024

Net Income

Down

$42,140

Down $73,381 (-64%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,640,804Liabilities 2011: $2,394,122Net Assets 2011: $246,6822011Assets 2012: $2,564,031Liabilities 2012: $2,367,575Net Assets 2012: $196,4562012Assets 2013: $2,485,723Liabilities 2013: $2,337,562Net Assets 2013: $148,1612013Assets 2014: $2,446,143Liabilities 2014: $2,502,857Net Assets 2014: -$56,7142014Assets 2015: $2,409,946Liabilities 2015: $2,421,588Net Assets 2015: -$11,6422015Assets 2016: $2,413,644Liabilities 2016: $2,362,044Net Assets 2016: $51,6002016Assets 2017: $2,610,747Liabilities 2017: $2,372,834Net Assets 2017: $237,9132017Assets 2018: $2,565,815Liabilities 2018: $2,379,472Net Assets 2018: $186,3432018Assets 2019: $2,579,468Liabilities 2019: $2,288,243Net Assets 2019: $291,2252019Assets 2020: $2,574,782Liabilities 2020: $2,257,723Net Assets 2020: $317,0592020Assets 2021: $2,429,161Liabilities 2021: $2,234,313Net Assets 2021: $194,8482021Assets 2022: $2,366,621Liabilities 2022: $2,157,999Net Assets 2022: $208,6222022Assets 2023: $2,371,613Liabilities 2023: $2,068,968Net Assets 2023: $302,6452023Assets 2024: $2,405,131Liabilities 2024: $1,986,965Net Assets 2024: $418,1662024Assets 2025: $2,358,316Liabilities 2025: $1,898,010Net Assets 2025: $460,3062025

Highlighted filing

2025

Assets$2,358,316
Liabilities$1,898,010
Net Assets$460,306

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $585,821Expenses 2011: $625,160Net Income 2011: -$39,3392011Expenses 2012: $641,0142012Expenses 2013: $629,4402013Revenue 2014: $696,274Expenses 2014: $669,628Net Income 2014: $26,6462014Revenue 2015: $677,218Expenses 2015: $624,789Net Income 2015: $52,4292015Revenue 2016: $709,407Expenses 2016: $646,165Net Income 2016: $63,2422016Revenue 2017: $852,002Expenses 2017: $672,689Net Income 2017: $179,3132017Revenue 2018: $653,945Expenses 2018: $705,515Net Income 2018: -$51,5702018Revenue 2019: $827,555Expenses 2019: $722,673Net Income 2019: $104,8822019Revenue 2020: $622,146Expenses 2020: $596,312Net Income 2020: $25,8342020Revenue 2021: $11,355Expenses 2021: $133,566Net Income 2021: -$122,2112021Revenue 2022: $770,911Expenses 2022: $757,137Net Income 2022: $13,7742022Revenue 2023: $869,133Expenses 2023: $775,110Net Income 2023: $94,0232023Revenue 2024: $946,954Expenses 2024: $831,433Net Income 2024: $115,5212024Revenue 2025: $975,642Expenses 2025: $933,502Net Income 2025: $42,1402025

Highlighted filing

2025

Revenue$975,642
Expenses$933,502
Net Income$42,140

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.36$1.90$0.46$0.98$0.93$0.04
2024Detailed filing. Detailed filing data is available for this year.$2.41$1.99$0.42$0.95$0.83$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.37$2.07$0.30$0.87$0.78$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.37$2.16$0.21$0.77$0.76$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.43$2.23$0.19$0.01$0.13$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.57$2.26$0.32$0.62$0.60$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.58$2.29$0.29$0.83$0.72$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.57$2.38$0.19$0.65$0.71$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.61$2.37$0.24$0.85$0.67$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.41$2.36$0.05$0.71$0.65$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.41$2.42$0.01$0.68$0.62$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.45$2.50$0.06$0.70$0.67$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$2.34$0.15$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$2.37$0.20$0.64
2011Summary only. Only limited summary data is available for this year.$2.64$2.39$0.25$0.59$0.63$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Jun 11, 2025
Return Version
2024v5.1
Gross Receipts
$975,642
Mission and Program Overview

Mission

Swimming and tennis activities are available to members of all ages, including adults and children.

Rancho Colorados Swim and Tennis Club is located at 3016 Rohrer Drive in Lafayette and was founded in 1960 and offers a special place for members of all ages to enjoy swimming, tennis, and socializing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,032,958$2,129,867▲ $96,909
Rtn Earn Endowment Incm Other Fnds$418,166$460,306▲ $42,140
Savings and Temporary Cash Investments$289,819$198,721▼ $91,098
Cash and Non-Interest-Bearing Accounts$82,354$29,728▼ $52,626
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,405,131$2,358,316▼ $46,815
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,917,132$1,839,082▼ $78,050
Other Liabilities$69,833$58,928▼ $10,905
Total Liabilities$1,986,965$1,898,010▼ $88,955
Net Assets / Fund Balance
Total Net Assets Fund Balance$418,166$460,306▲ $42,140
Total Liabilities and Net Assets / Fund Balance$2,405,131$2,358,316▼ $46,815

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,075,870$1,821,166$3,897,036
Land$50,763-$50,763
Other Land Buildings$3,234$11,066$14,300
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gavin DanielsPresident
Lauren SonnemanCamp Rancho Director
Laurel KellamMembership Director
Kristen WinterbothamSocial Director
Kristianne Martinez-FontsSocial Director
Gayle BurleighTennis Director
Matt SharpCommunications
Gavin NeilFacility Direct
Dino SammakiehSwim Co-Directr
Ines VanimanSwim Co-Directr
Jemima HainesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$974,982
Investment Income
$660
Other Revenue
$0
Change in Net Assets
$42,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$710,808
Salaries, Compensation, and Employee Benefits$222,694
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,474--$204,474
Occupancy$101,819--$101,819
Depreciation Depletion$98,765--$98,765
All Other Expenses$74,423$2,224-$76,647
Other Expenses$34,631--$34,631
Fees for Services Accounting-$32,740-$32,740
Insurance$28,276--$28,276
Office Expenses-$20,912-$20,912
Payroll Taxes$18,220--$18,220
Information Technology$6,519--$6,519
Fees for Services Other-$4,536-$4,536
Fees for Services Legal-$2,600-$2,600
Advertising$1,099--$1,099
Total Functional Expenses$870,490$63,012$0$933,502
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
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
Refundable member assessments$59,500
payroll Tax Liabilities$-572
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management(GENERALLY THE TREASURER AND THE PRESIDENT). After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Section B, Line 15A

Members of the board of directors review the compensation of all individuals periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.

Form 990, Part VI, Section B, Line 15B

Compensation of other personnel (generally lifeguards and seasonal employees) is reviewed periodically by members of management and the board. Rates of pay generally follow market conditions, fully complying with all applicable federal and state payroll laws (such as minimum wage rules).

Form 990, Part VI, Section C, Line 18

Tax returns are available for download from several websites and by request from the organization's office in Lafayette, California.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
Rancho Colorados Club
EIN
94-1525382
Phone
9252996993
Address
PO Box 246, Lafayette, CA 94549

Signing Officer

Name
Jemima Haines
Title
Treasurer
Phone
9252996993
Signed
2025-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gavin Daniels
Formed
1960
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
64
Volunteers
50

Preparer

Firm
Regalia Berger & Berger Cpas
Address
103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Club is required to report information regarding its exposure to various tax positions taken by the Club and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Club has adequately addressed all tax positions and that there are no unrecorded tax liabilities.The Club has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 27301d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the Club continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Club may periodically receive unrelated business income (such as sublease rental income) requiring the Club to file separate tax returns under federal and state statutes. Under such conditions, the Club calculates and accrues the applicable taxes.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Jemima Haines
IRS990/Form990PartVIISectionAGrp/PersonNm2Gavin Neil
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IRS990/Form990PartVIISectionAGrp/PersonNm6Laurel Kellam
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Facility Direct
IRS990/Form990PartVIISectionAGrp/TitleTxt3Social Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Social Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Communications
IRS990/Form990PartVIISectionAGrp/TitleTxt6Membership Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt7Tennis Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Camp Rancho Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt9Swim Co-Directr
IRS990/Form990PartVIISectionAGrp/TitleTxt10Swim Co-Directr
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IRS990/MissionDesc0Swimming and tennis activities are available to members of all ages, including adults and children.
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IRS990/OtherExpensesGrp/Desc0Repairs and maintenance, pool
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Social
IRS990/OtherExpensesGrp/Desc3Swim team & meet expenses
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IRS990/PrincipalOfficerNm0Gavin Daniels
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IRS990/ProgramServiceRevenueGrp/Desc0Camp Rancho
IRS990/ProgramServiceRevenueGrp/Desc1Club dues
IRS990/ProgramServiceRevenueGrp/Desc2Initiation fees
IRS990/ProgramServiceRevenueGrp/Desc3Other earned fees
IRS990/ProgramServiceRevenueGrp/Desc4Swim Team Fees
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011066
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-572
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt159500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0payroll Tax Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Refundable member assessments
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Club is required to report information regarding its exposure to various tax positions taken by the Club and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Club has adequately addressed all tax positions and that there are no unrecorded tax liabilities.The Club has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 27301d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the Club continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Club may periodically receive unrelated business income (such as sublease rental income) requiring the Club to file separate tax returns under federal and state statutes. Under such conditions, the Club calculates and accrues the applicable taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management(GENERALLY THE TREASURER AND THE PRESIDENT). After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the board of directors review the compensation of all individuals periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF OTHER PERSONNEL (GENERALLY LIFEGUARDS AND SEASONAL EMPLOYEES) IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT AND THE BOARD. RATES OF PAY GENERALLY FOLLOW MARKET CONDITIONS, FULLY COMPLYING WITH ALL APPLICABLE FEDERAL AND STATE PAYROLL LAWS (SUCH AS MINIMUM WAGE RULES).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Tax returns are available for download from several websites and by request from the organization's office in Lafayette, California.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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