Right To Remain SILENT…
By Dave SS

April 25, 2025, 2:35 PM
Right To Remain SILENT…
At last Monday (04/21/25) night’s CRR Regular Board meeting, the Budget/Audit Committee (BAC) Chairperson, Christy McCulloch presented the FY 2026 BAC Report. As part of the report she explained how membership DUES are spent and according to McCulloch’s information, $308,743 or 19.5% is allocated to the Admin Office which covers in part, employee compensation.
Ranch resident Carol respectfully asked about employee compensation and why employee salaries are kept secret and not published for the homeowners who pay the salaries/wages.
Ranch Manager Judy Lapora replied sharply:
“IT’S NONE OF YOUR BUSINESS.”
The salary question lit up the room and confirms any discussion regarding membership DUES used for salaries is taboo. Some of Lapora’s supporters commented:, “It’s a personnel issue”, “It’s confidential”, “It’s not your business”, “It’s in the law”. McCulloch added: “I don’t know the legality of it, I’m just saying that’s the way we do it.”
Later, Lapora apologized to Carol. Lapora: “I would like to say, I apologize to Carol, for saying:
‘it’s none of your business’. I got a little-I felt attacked and I want to apologize.”
501(c)(4) ENTITY
One particular financial document not part of the BAC’s apparent purview and not mentioned during McCulloch’s presentation dealt with CRR’s 501(c)(4)status. However, part of the published material used for her PowerPoint presentation included the following: “Crooked River Ranch is a 501C4 entity, with taxable and non-taxable portions.”
“SALARIES & WAGES”
The IRS requires 501(c)(4)’s-CRR, to file annually a Form 990 as part of the IRS’s monitoring system. Interestingly, the IRS Form 990 has a section listing salaries and wages directly related to employees along with a wealth of other financial Ranch related information.
The IRS uses the 990 Form/Filing as a tracking system to ensure that the Ranch is in compliance, as well as, evaluates how the Ranch is doing financially. The 990 has been described as a “report card” for a nonprofit that allows the government to determine whether the organization is a reliable and honest entity.
Ranch Matters obtained the most recent filed Form 990 from Lapora reflecting the tax year 2022.
Listed under Section C, Disclosure, Judith E. Lapora’s name is the listed person in possession of CRR’s BOOKS and RECORDS and Ranch President Kari Vickery signed off as the Ranch Officer.
Part IX, Number 7 (A) of the 2022 Form 990 lists total salaries/wages and benefits for all of the Ranch employees as $1,518,450.00 for the 2022 tax reporting year.
Further, the Schedule O-Supplemental Information Form of the 990 states: “DRAFT COPIES OF THE FORM 990 ARE PROVIDED TO THE BOARD FOR THEIR REVIEW BEFORE THE RETURN IS FILED. Did Vickery or Lapora provide copies to the Directors?
The IRS 990 Report represents a significant part of the overall financial picture of CRR that includes a specific section listing salaries/wages.
Why did McCulloch, Lapora and the Board of Directors ignore it and remain silent?
Ranch Matters emailed Manager Lapora regarding McCulloch’s Budget Report and the missing 990 portion of her presentation.
This report will be published later. Stay tuned.
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RANCH MATTERS CRR, LLC
JOHN STEVENS & DAVE STANGLAND
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