2024-11-13T14:43:16-06:00 2023-12-31 860907754 BUTLER HANSEN PLC 1734 EAST BOSTON STREET STE 101 GILBERT AZ 85295 990 2023-01-01 860826674 LAS SENDAS COMMUNITY ASSOCIATION LASS 4809217500 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 PATRICIA DONOHUE TREASURER 4809217500 2024-11-12 1 0 PAUL E HANSEN CPA P00471597 4804971250 2023 2024-10-15 13:58:12Z 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 8322788 0 X THETRAILHEAD.ORG X 1995 AZ 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. 7 7 0 40 0 0 0 0 6086446 6528665 273455 153901 154907 126027 6514808 6808593 0 0 0 0 0 0 0 0 0 6143599 9254200 6143599 9254200 371209 -2445607 16767769 16632154 1729678 3245445 15038091 13386709 X 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. 0 0 8917140 6745504 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. 166925 63089 PROVIDE RECREATIONAL ACTIVITIES AND SOCIAL EVENTS FOR THE MEMBERS OF THE COMMUNITY. 9084065 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 52 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X CAPITAL CONSULTANTS MGMT CORP-AZRA SIBIC 4809217500 8360 E VIA DE VENTURA STE L100 SCOTTSDALE AZ 85258 X ANTHONY REID PRESIDENT 2.00 X X 0 0 0 BILL HETTLING DIRECTOR 2.00 X 0 0 0 KELLY INTAGLIATA VICE PRESIDENT 2.00 X X 0 0 0 GEORGE GUTIERREZ DIRECTOR 2.00 X 0 0 0 LINDA BARTON SECRETARY 2.00 X X 0 0 0 PAT DONAHUE TREASURER 2.00 X X 0 0 0 ROBERT MANDARINO DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 PRO QUAL LANDSCAPING 402 W ORION ST TEMPE AZ 85283 LANDSCAPING 1802354 CAPITAL CONSULTANTS MANAGMENT CORP 8360 E VIA DE VENTURA L100 SCOTTSDALE AZ 85258 MANAGEMENT 1288208 PINNACLE PAVING 2126 W SHANGRI LA PHOENIX AZ 85029 STREET PAVING 1143150 ALLSTAR PRO PAINTING LLC PO BOX 1222 GILBERT AZ 85299 PAINTING 226539 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 19182 SECURITY 219972 6 MEMBERSHIP REVENUE 531390 5612202 5612202 ATHLETIC CLUB REVENUE 531390 519778 519778 SERVICE CHARGES, TRANSFER FEES & 531390 327416 327416 ACTIVITY INCOME 531390 69269 69269 6528665 323673 323673 1344423 1514195 -169772 -169772 -169772 CELL TOWER INCOME 531390 64464 64464 MISC INCOME 531390 61563 61563 126027 6808593 6808593 0 0 1165784 1165784 85939 85939 1950 1950 49587 49587 612557 612557 7713 7713 123744 123744 78713 69563 9150 REPLACEMENT EXPENSES 3788428 3788428 LANDSCAPING 1151919 1151919 CAPITAL IMPROVEMENT EXP 857047 857047 CONTRACT SERVICES 424500 424500 906319 882810 23509 9254200 9084065 170135 0 1988316 3899633 1903531 729200 46667 83736 26577 12376 5558420 2163851 3523585 3394569 9274093 8510340 5000 2300 16767769 16632154 145730 1569409 755351 881672 828597 794364 1729678 3245445 X 3787691 3625841 11250400 9760868 15038091 13386709 16767769 16632154 -2445607 794225 0 X 0 1 X 0 0 1800000 1800000 3178762 1831124 1347638 34342 34342 0 545316 298385 246931 3394569 OTHER INVESTMENTS 8510340 C 8510340 REFUNDABLE DEPOSITS 740000 OTHER LIABILITIES 45982 COLLECTION FEES PAYABLE 8382 794364 X 7602818 794225 794225 6808593 0 6808593 9254200 0 9254200 0 9254200 PART X, LINE 2: 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. 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.