2023-11-01T11:40:20-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-01-01 860832131 SUN CITY GRAND COMMUNITY ASSOCIATION INC SUNC 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 BOB AIKEN BOARD TREASURER 6235467453 2023-10-26 1 BOB AIKEN XXX-XX-XXXX 0 MELISSA HANGSLEBEN P02087031 6022662248 2023-10-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BOB AIKEN 19726 N REMINGTON DRIVE SURPRISE AZ 85374 32170095 0 X WWW.SUNCITYGRAND.COM X 1996 AZ SUN CITY GRAND COMMUNITY ASSOCIATION, INC. HAS BEEN FORMED FOR THE PURPOSE OF OWNING, OPERATING, MAINTAINING, AND PRESERVING FACILITIES WHICH ENHANCE THE RECREATIONAL, SOCIAL, AND LEISURE INTERESTS OF THE ASSOCIATION AND THE SURROUNDING COMMUNITY. 7 7 273 405 494212 129977 0 0 26304991 30363555 385769 420291 222934 -167701 26913694 30616145 0 0 0 0 9899191 10931982 0 0 0 16665168 16568856 26564359 27500838 349335 3115307 71979980 76841159 39435046 41063019 32544934 35778140 TO ENHANCE, PRESERVE AND PROTECT THE QUALITY OF LIFE, AESTHETICS, AND ACTIVITIES OF THE COMMUNITY AND ITS HOMEOWNERS BY PROVIDING AND MAINTAINING POSITIVE, CREATIVE, COMPASSIONATE CUSTOMER SERVICE THROUGH TEAMWORK, COMMUNICATION, AND A PROGRESSIVE VISION. 0 0 22545954 0 29523062 SUN CITY GRAND (SCG) IS A UNIQUE COMMUNITY WITH RESORT-LIKE AMENITIES AND VAST FELLOWSHIP. SCG OFFERS SOCIALIZATION, RECREATION, AND EDUCATIONAL ACTIVITIES INCLUDING AWARD-WINNING CHAMPIONSHIP GOLF COURSES. SCG PROTECTS AND MAINTAINS THE QUALITY OF LIFE IN THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION. 22545954 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 172 0 1 273 1 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 0 0 1 1 0 0 X DAVID REBER 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 JEFFREY HOCHMAN DIRECTOR OF GOLF OPERATIONS 40.00 X 206564 0 45277 ROD RANKIN GENERAL MANAGER 40.00 X 250000 0 0 DAVID REBER FINANCE MANAGER 40.00 X 147950 0 45917 DAVID BERGSTROM SUPERINTENDENT 40.00 X 144094 0 24785 SCOTT PHLLIPS FACILITIES DIRECTOR 40.00 X 117245 0 27000 JIM STAGL SUPERINTENDENT 40.00 X 103535 0 14218 EARLE GREENBERG PRESIDENT (LEFT 3/31/2022) 1.00 X X 0 0 0 BOB AIKEN PRESIDENT 1.00 X X 0 0 0 STEPHANIE SLOGGET O'DELL VICE PRESIDENT (LEFT 3/31/2022) 1.00 X X 0 0 0 RENEE MITCHELL VICE PRESIDENT 1.00 X X 0 0 0 ALAN MEYER TREASURER 1.00 X X 0 0 0 STEVE BOWEN SECRETARY (LEFT 3/31/2022) 1.00 X X 0 0 0 CAROL WHITE SECRETARY 1.00 X X 0 0 0 BOB TOWE DIRECTOR 1.00 X 0 0 0 TONY SPATA DIRECTOR 1.00 X 0 0 0 CHRISTINE GIBSON DIRECTOR 1.00 X 0 0 0 969388 0 157197 6 0 1 0 GOTHIC LANDSCAPE MAINTENANCE 4235 E WINSLOW AVE PHOENIX AZ 85040 LANDSCAPE MAINTENANCE 2505396 PRINCETON CONSTRUCTION LLC 4112 E INDIAN SCHOOL RD PHOENIX AZ 85018 CONSTRUCTION SERVICES 2100810 UNIDINE CORPORATION 1000 WASHINGTON STREET SUITE 510 BOSTON MA 02118 CATERING SERVICES 832012 WADSWORTH GOLF CONSTRUCTION 600 N 195TH AVE BUCKEY AZ 85326 GOLF CONSTRUCTION SERVICES 769933 HUNTINGTON NATIONAL BANK 4466 N HIGH STREET COLUMBUS OH 43214 FINANCIAL SERVICES 692869 29 MEMBERSHIP ASSESSMENTS 713990 18480804 18480804 GOLF RELATED REVENUES 713910 8927405 8593758 333647 CHARTERED CLUB REVENUES 713990 1206829 1206829 RECREATION CENTER OPERATIONS 713990 1101990 980267 121723 OTHER REVENUES & FEES 713990 646527 624998 21529 30363555 420291 420291 559197 377912 181285 181285 2705 178580 827052 1176038 -348986 -363594 14608 30616145 29523062 494212 598871 X 443867 125000 318867 8443350 6998438 1444912 158571 149756 8815 1054808 866496 188312 831386 670929 160457 62976 19919 43057 239678 75810 163868 34440 34440 759603 240263 519340 1249874 863788 386086 188074 129978 58096 2298765 2138701 160064 2241855 1989762 252093 835090 751581 83509 UBI TAX 74577 74577 LANDSCAPING 2575530 2575530 REPAIRS AND MAINTENANCE 1529013 1529013 CHARTERED CLUB EXPENSES 1150745 1150745 3328636 2270245 1058391 27500838 22545954 4954884 0 2578123 2601586 4833538 5100180 117776 220204 249833 361546 649839 279474 98886817 68048462 26602758 30838355 36888113 36868075 60000 571739 71979980 76841159 2455473 2027041 7922778 8588900 29056795 30447078 39435046 41063019 X 0 0 26602758 30838355 5942176 4939785 32544934 35778140 71979980 76841159 3115307 117899 0 X X 0 1 X 1 0 1 1 0 7804876 7804876 73266311 59826045 13440266 13291927 8222417 5069510 4523703 4523703 30838355 OTHER LIABILITIES 262225 REPLACEMENT FUND RESERVES 24879424 CARE FUND RESERVES 4889915 LEASE LIABILITIES 415514 30447078 X 32170095 0 32170095 -1553950 -1553950 30616145 29054788 1553950 1553950 27500838 0 27500838 PART X, LINE 2: THE ASSOCIATION HAS RECEIVED FROM THE INTERNAL REVENUE SERVICE (IRS) AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE FOR EXEMPT FUNCTION INCOME EARNED DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021. A PROVISION IS MADE IN THE FINANCIAL STATEMENTS FOR INCOME TAX EXPENSE ON UNRELATED TRADE OR BUSINESS INCOME EARNED, WHEN REQUIRED. THE ASSOCIATION FILES IRS FORM 990-T AND AZ FORM 99T, WHICH HAVE A FLAT TAX RATE OF 21%, AND 4.9% RESPECTIVELY, THAT IS APPLIED TO NET TAXABLE INCOME. THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740. 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE -1,176,038. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE -377,912. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE 1,176,038. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE 377,912. X X 0 0 0 0 0 0 0 0 0 JEFFREY HOCHMAN DIRECTOR OF GOLF OPERATIONS 206564 0 0 0 0 0 20500 0 24777 0 251841 0 0 0 ROD RANKIN GENERAL MANAGER 250000 0 0 0 0 0 0 0 0 0 250000 0 0 0 DAVID REBER FINANCE MANAGER 147950 0 0 0 0 0 27000 0 18917 0 193867 0 0 0 DAVID BERGSTROM SUPERINTENDENT 144094 0 0 0 0 0 5609 0 19176 0 168879 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A COMMITTEES COMPRISED SOLELY OF MEMBERS OF THE BOARD MAY BE APPOINTED TO EXERCISE THE AUTHORITY OF THE BOARD. SUCH COMMITTEES SHALL BE APPOINTED UPON THE APPROVAL OF AT LEAST A MAJORITY OF THE DIRECTORS. NOTWITHSTANDING THE ABOVE, NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD IN REFERENCE TO (A) SUBMISSION TO THE MEMBERS OF ANY MATTER REQUIRING AN ACT OF THE MEMBERS; OR (B) FILLING VACANCIES ON THE BOARD OR ON ANY COMMITTEE OF THE BOARD. THE BOARD MAY, WITH OR WITHOUT CAUSE, DISSOLVE ANY SUCH COMMITTEE OR REMOVE ANY DIRECTOR FROM THE COMMITTEE AT ANY TIME. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS ONE CLASS OF MEMBERSHIP. THE OWNER OF EACH LOT SHALL BE A MEMBER OF THE ASSOCIATION. EACH LOT OWNER IN GOOD STANDING MAY CAST ONE VOTE ON ALL MATTERS REQUIRING MEMBER APPROVAL. FORM 990, PART VI, SECTION A, LINE 7A EACH BOARD MEMBER IS ELECTED BY A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS CONDUCTED BY THE BOARD OF DIRECTORS. THEY REVIEW COMPENSATION SURVEYS AND THE COMPENSATION DECISION IS DOCUMENTED IN THE EMPLOYEE'S WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABE UPON REQUEST. FORM 990, PART IX, LINE 24E EQUIPMENT RENT: PROGRAM SERVICE EXPENSES 637,709. MANAGEMENT AND GENERAL EXPENSES 285,036. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 922,745. OTHER OPERATING EXPENSES: PROGRAM SERVICE EXPENSES 580,016. MANAGEMENT AND GENERAL EXPENSES 302,910. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 882,926. FERTILIZER: PROGRAM SERVICE EXPENSES 271,831. MANAGEMENT AND GENERAL EXPENSES 121,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 393,331. SEED: PROGRAM SERVICE EXPENSES 246,283. MANAGEMENT AND GENERAL EXPENSES 110,081. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 356,364. FUEL: PROGRAM SERVICE EXPENSES 159,603. MANAGEMENT AND GENERAL EXPENSES 71,338. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 230,941. PESTICIDES: PROGRAM SERVICE EXPENSES 139,512. MANAGEMENT AND GENERAL EXPENSES 62,358. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 201,870. POOL SUPPLIES AND CHEMICALS: PROGRAM SERVICE EXPENSES 122,506. MANAGEMENT AND GENERAL EXPENSES 54,757. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,263. TRASH REMOVAL: PROGRAM SERVICE EXPENSES 112,785. MANAGEMENT AND GENERAL EXPENSES 50,411. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 163,196. FORM 990, PARTI XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART XI, LINE 8 DURING THE FISCAL YEAR ENDED DECEMBER 31, 2021, SUN CITY GRAND COMMUNITY ASSOCIATION, INC. CHANGED ACCOUNTING POLICIES RELATED TO INVESTMENTS BY MODIFYING DETERMINATION OF SUBSEQUENT MEASUREMENT OF DEBT SECURITY INVESTMENTS. ACCORDINGLY, THE ACCOUNTING CHANGE HAS BEEN RETROSPECTIVELY APPLIED TO PRIOR PERIODS PRESENTED AS IF THE POLICY HAD ALWAYS BEEN USED. AS A RESULT, SUN CITY GRAND COMMUNITY ASSOCIATION, INC. REPORTED A RESTATEMENT FOR THE CHANGE OF ACCOUNTING PRINCIPLE.