LAS SENDAS COMMUNITY ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: LAS SENDAS COMMUNITY ASSOCIATION (EIN 86-0826674)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-13
IRS object ID: 202443189349308529
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-13T14:43:16-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	860907754	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BUTLER HANSEN PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1734 EAST BOSTON STREET STE 101	AddressLine1Txt
City	GILBERT	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85295	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	860826674	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LAS SENDAS COMMUNITY ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LASS	BusinessNameControlTxt
Phone	4809217500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8360 E VIA DE VENTURA STE L-100	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PATRICIA DONOHUE	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	4809217500	PhoneNum
Signature	2024-11-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PAUL E HANSEN CPA	PreparerPersonNm
PTIN	P00471597	PTIN
Phone	4804971250	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8360 E VIA DE VENTURA STE L-100	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,322,788	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	THETRAILHEAD.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1995	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	A MEMBERSHIP ORGANIZATION THAT IS SELF-GOVERNED BY ELECTED OFFICERS AND BOARD OF DIRECTORS. TO OWN AND MAINTAIN COMMON AREAS AND TO ENFORCE COVENANTS TO PRESERVE THE APPEARANCE OF THE DEVELOPMENT THAT IS OPERATED FOR THE BENEFIT OF ALL THE RESIDENTS OF THE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$6,086,446	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,528,665	CYProgramServiceRevenueAmt
PY Investment Income	$273,455	PYInvestmentIncomeAmt
CY Investment Income	$153,901	CYInvestmentIncomeAmt
PY Other Revenue	$154,907	PYOtherRevenueAmt
CY Other Revenue	$126,027	CYOtherRevenueAmt
PY Total Revenue	$6,514,808	PYTotalRevenueAmt
CY Total Revenue	$6,808,593	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,143,599	PYOtherExpensesAmt
CY Other Expenses	$9,254,200	CYOtherExpensesAmt
PY Total Expenses	$6,143,599	PYTotalExpensesAmt
CY Total Expenses	$9,254,200	CYTotalExpensesAmt
PY Revenues Less Expenses	$371,209	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,445,607	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,767,769	TotalAssetsBOYAmt
Total Assets EOY	$16,632,154	TotalAssetsEOYAmt
Total Liabilities BOY	$1,729,678	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,245,445	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,038,091	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$13,386,709	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	A MEMBERSHIP ORGANIZATION THAT IS SELF-GOVERNED BY ELECTED OFFICERS AND A BOARD OF DIRECTORS. TO OWN AND MAINTAIN COMMON AREAS AND TO ENFORCE COVENANTS TO PRESERVE THE APPEARANCE OF THE DEVELOPMENT. THE ASSOCIATION IS OPERATED FOR THE BENEFIT OF ALL THE RESIDENTS OF THE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,917,140	ExpenseAmt
Revenue	$6,745,504	RevenueAmt
Desc	PROMOTING THE COMMON GOOD AND GENERAL WELFARE OF THE PUBLIC AND MEMBERS OF THE COMMUNITY THROUGH THE MAINTENANCE AND UPKEEP OF THE COMMON AREAS, INCLUDING RECREATION AREAS, AS WELL AS THE MANAGEMENT OF THE ASSOCIATION IN PROVIDING SERVICES TO THE COMMUNITY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$166,925	ExpenseAmt
Revenue	$63,089	RevenueAmt
Desc	PROVIDE RECREATIONAL ACTIVITIES AND SOCIAL EVENTS FOR THE MEMBERS OF THE COMMUNITY.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$9,084,065	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	52	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CAPITAL CONSULTANTS MGMT CORP-AZRA SIBIC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4809217500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8360 E VIA DE VENTURA STE L100	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ANTHONY REID
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
BILL HETTLING
DIRECTOR	2.00	Yes (X)		$0	$0	$0
KELLY INTAGLIATA
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
GEORGE GUTIERREZ
DIRECTOR	2.00	Yes (X)		$0	$0	$0
LINDA BARTON
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
PAT DONAHUE
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
ROBERT MANDARINO
DIRECTOR	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PRO QUAL LANDSCAPING
402 W ORION ST	TEMPE	AZ	85283	LANDSCAPING	$1,802,354
CAPITAL CONSULTANTS MANAGMENT CORP
8360 E VIA DE VENTURA L100	SCOTTSDALE	AZ	85258	MANAGEMENT	$1,288,208
PINNACLE PAVING
2126 W SHANGRI LA	PHOENIX	AZ	85029	STREET PAVING	$1,143,150
ALLSTAR PRO PAINTING LLC
PO BOX 1222	GILBERT	AZ	85299	PAINTING	$226,539
ALLIED UNIVERSAL SECURITY SERVICES
PO BOX 828854	PHILADELPHIA	PA	19182	SECURITY	$219,972

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP REVENUE	531390	$5,612,202	$5,612,202
ATHLETIC CLUB REVENUE	531390	$519,778	$519,778
SERVICE CHARGES, TRANSFER FEES &	531390	$327,416	$327,416
ACTIVITY INCOME	531390	$69,269	$69,269

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,528,665	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$323,673	TotalRevenueColumnAmt
Related Or Exempt Func Income	$323,673	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,344,423	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,514,195	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$169,772	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$169,772	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$169,772	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CELL TOWER INCOME	531390	$64,464	$64,464
MISC INCOME	531390	$61,563	$61,563

Field	Value	IRS element (for citing)
Other Revenue Total	$126,027	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,808,593	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,808,593	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,165,784	TotalAmt
Program Services	$1,165,784	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$85,939	TotalAmt
Management And General	$85,939	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,950	TotalAmt
Management And General	$1,950	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,587	TotalAmt
Management And General	$49,587	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$612,557	TotalAmt
Program Services	$612,557	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,713	TotalAmt
Program Services	$7,713	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$123,744	TotalAmt
Program Services	$123,744	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$78,713	TotalAmt
Program Services	$69,563	ProgramServicesAmt
Management And General	$9,150	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
REPLACEMENT EXPENSES	$3,788,428	$3,788,428
LANDSCAPING	$1,151,919	$1,151,919
CAPITAL IMPROVEMENT EXP	$857,047	$857,047
CONTRACT SERVICES	$424,500	$424,500

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$906,319	TotalAmt
Program Services	$882,810	ProgramServicesAmt
Management And General	$23,509	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,254,200	TotalAmt
Program Services	$9,084,065	ProgramServicesAmt
Management And General	$170,135	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,988,316	BOYAmt
EOY	$3,899,633	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,903,531	BOYAmt
EOY	$729,200	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$46,667	BOYAmt
EOY	$83,736	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$26,577	BOYAmt
EOY	$12,376	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,558,420	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,163,851	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,523,585	BOYAmt
EOY	$3,394,569	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$9,274,093	BOYAmt
EOY	$8,510,340	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$5,000	BOYAmt
EOY	$2,300	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,767,769	BOYAmt
EOY	$16,632,154	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$145,730	BOYAmt
EOY	$1,569,409	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$755,351	BOYAmt
EOY	$881,672	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$828,597	BOYAmt
EOY	$794,364	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,729,678	BOYAmt
EOY	$3,245,445	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,787,691	BOYAmt
EOY	$3,625,841	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,250,400	BOYAmt
EOY	$9,760,868	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,038,091	BOYAmt
EOY	$13,386,709	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,767,769	BOYAmt
EOY	$16,632,154	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,445,607	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$794,225	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,800,000	OtherCostOrOtherBasisAmt
Book Value	$1,800,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,178,762	OtherCostOrOtherBasisAmt
Depreciation	$1,831,124	DepreciationAmt
Book Value	$1,347,638	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,342	OtherCostOrOtherBasisAmt
Depreciation	$34,342	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$545,316	OtherCostOrOtherBasisAmt
Depreciation	$298,385	DepreciationAmt
Book Value	$246,931	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,394,569	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	OTHER INVESTMENTS	Desc
Book Value	$8,510,340	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$8,510,340	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
REFUNDABLE DEPOSITS	$740,000
OTHER LIABILITIES	$45,982
COLLECTION FEES PAYABLE	$8,382

Field	Value	IRS element (for citing)
Total Liability	$794,364	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,602,818	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$794,225	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$794,225	RevenueNotReportedAmt
Revenue Subtotal	$6,808,593	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,808,593	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,254,200	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$9,254,200	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,254,200	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE ASSOCIATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON IRS EXAMINATION. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2022. THE ASSOCIATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2022. THE ASSOCIATION IS SUBJECT IS ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2020, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2019.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ASSOCIATION HAS OBTAINED THE SERVICES OF A RESIDENTIAL PROPERTY MANAGEMENT COMPANY TO MANAGE THE AFFAIRS OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 6	THE OWNER OF EACH LOT SHALL BE A MEMBER OF THE ASSOCIATION AND SHALL BE ENTITLED TO VOTE IN ACCORDANCE WITH THE TERMS OF THE DECLARATION AND BY-LAWS.
FORM 990, PART VI, SECTION A, LINE 7A	ELECTED BOARD OF DIRECTORS THROUGH ANNUAL ELECTIONS IN ACCORDANCE WITH THE ORGANIZATIONS BY-LAWS.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS FOR THE COMMUNITY ARE SUBJECT TO BOARD APPROVAL.
FORM 990, PART VI, SECTION B, LINE 11B	THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES THE INFORMATION CONTAINED IN LINE 19 AVAILABLE TO THE PUBLIC AT THE OFFICES OF ITS MANAGING AGENT UPON REQUEST. IT IS MADE AVAILABLE TO MEMBERS UPON REQUEST.