2017-11-14T15:11:35-08:00 2016-12-31 Butler Hansen PC 1734 E Boston St Ste 101 Gilbert AZ 85295 990 2016-01-01 860826674 LAS SENDAS COMMUNITY ASSOCIATION LASS 4803578780 9000 E PIMA CENTER PKWY STE 300 SCOTTSDALE AZ 85258 JEFFREY BRUGOS Treasurer 2017-11-15 true Paul E Hansen P00471597 4804971250 2016 2021-01-29 14:40:06Z 6617342 false false 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 50 0 0 5103516 4421977 211364 251475 59717 880195 5374597 5553647 0 0 1090581 1035505 0 0 3558531 3876407 4649112 4911912 725485 641735 15524007 16616362 1459285 1786560 14064722 14829802 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. false false 3830200 5440627 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. 105010 113020 PROVIDE RECREATIONAL ACTIVITIES AND SOCIAL EVENTS FOR THE MEMBERS OF THE COMMUNITY. 3935210 false false false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false 48 0 false 0 false false false false false false false false false false false false false X 7 7 false true false false true true true true true false false true false false false false false false false false AZ X X FIRST SERVICE RESIDENTIAL 4803578780 9000 E PIMA CENTER PKWY STE 300 SCOTTSDALE AZ 85258 X JEFFREY BRUGOS Treasurer 7.00 0.00 X X 0 0 0 DAVID CAMP President 7.00 0.00 X X 0 0 0 KIMBERLY ROBINSON Director 7.00 0.00 X 0 0 0 DAVID HARRIS Vice President 7.00 0.00 X X 0 0 0 RICK KERN Director 7.00 0.00 X 0 0 0 GREG KINGERY Director 7.00 0.00 X 0 0 0 JOHN EGAN Director 7.00 0.00 X 0 0 0 0 false false false FIRSTSERVICE RESIDENTIAL 9000 E PIMA CENTER PKWY 300 SCOTTSDALE AZ 85258 MANAGEMENT 1239318 FOUR PEAKS LANDSCAPING PO BOX 7220 TEMPE AZ 85281 LANDSCAPING 856785 CENTRAPRO PAINTERS 2922 N 70TH ST 100 SCOTTSDALE AZ 85251 PAINTING 376960 PARKPRO 5002 E TAYLOR ST PHOENIX AZ 85008 CONTRACTOR 169258 4 0 ACTIVITY INCOME 113020 113020 ATHLETIC CLUB REVENUE 176768 176768 MEMBERSHIP REVENUE 3953826 3953826 SERVICE CHARGES, FEES 109699 109699 SPA REVENUE 68664 68664 4421977 267219 267219 0 0 0 1047951 1063695 -15744 -15744 -15744 0 0 0 CELL TOWER INCOME 33586 33586 MISC INCOME 730156 730156 REFUNDS 116453 116453 880195 5553647 5286428 267219 X 0 0 0 0 0 0 1035505 655992 379513 0 0 0 0 79301 79301 22532 22532 0 0 0 0 1600 1600 0 0 0 0 0 0 0 0 0 154198 154198 0 MAJOR REPAIRS & REPLACEMENT 1146407 1146407 LANDSCAPE/MAINTENANCE 890917 890917 UTILITIES 612597 612597 GATES 174187 174187 794668 455110 339558 4911912 3935210 976702 0 780067 1003004 2430655 2420574 0 36423 12749 0 0 0 0 0 6214156 2278562 4067909 3935594 0 0 0 0 8208953 9244441 15524007 16616362 257712 483361 682491 708180 519082 595019 1459285 1786560 X 14064722 14829802 14064722 14829802 15524007 16616362 X 641735 166116 -47937 5166 X false true X true false 1800000 1800000 3178762 1281111 1897651 300230 275101 25129 839610 630394 209216 95554 91956 3598 3935594 PRE-LEGAL RECEIVABLE PREPAID EXPENSES 15413 SPA INVENTORY 1904 TAX REFUND RECEIVABLE 66512 9244441 DEPOSITS 595019 595019 X 5553647 5553647 5553647 4911912 4911912 4911912 Part X : FIN48 Footnote THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION 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, 2016.THE ASSOCIATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANITICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATIONS 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, 2016.THE ASSOCIATION IS SUBJECT TO 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 2014, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2013. Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company THE ASSOCIATION HAS OBTAINED THE SERVICES OF A RESIDENTIAL PROPERTY MANAGEMENT COMPANY TO MANAGE THE AFFAIRS OF THE ASSOCIATION. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder EACH UNIT OWNER WITHIN THE COMMUNITY IS A MEMBER OF THE ORGANIZATION. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body ELECTED BOARD OF DIRECTORS THROUGH ANNUAL ELECTIONS IN ACCORDANCE WITH THE ORGANIZATIONS BY-LAWS. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders DECISIONS FOR THE COMMUNITY ARE SUBJECT TO BOARD APPROVAL. Form 990, Part VI, Line 11b: Form 990 Review Process THE GOVERNING BODY IS PROVIDED WITH A COPY OF THE FORM 990 BEFORE IT IS FILED FOR REVIEW. NO REVIEW WAS OR WILL BE CONDUCTED. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection THE ORGANIZATION MAKES THE INFORMATION CONTAINED IN LINE 19 AVAILABLE TO THE PUBLIC AT THE OFFICERS OF ITS MANAGING AGENT UPON REQUEST. MADE AVAILABLE TO MEMBERS UPON REQUEST. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public. Form 990, Part IX, Line 24e: Other Expenses AMORTIZATION OF INV PREMIUM: Column (A) - Total = $91040; Column (B) - Program Services = $0; Column (C) - Management & General = $91040; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses ARCHITECTURAL REVIEW: Column (A) - Total = $20080; Column (B) - Program Services = $0; Column (C) - Management & General = $20080; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses AUDIT/TAX FEES: Column (A) - Total = $25397; Column (B) - Program Services = $0; Column (C) - Management & General = $25397; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses BAD DEBT EXPENSE: Column (A) - Total = $30000; Column (B) - Program Services = $0; Column (C) - Management & General = $30000; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses BANK CHARGES: Column (A) - Total = $11093; Column (B) - Program Services = $0; Column (C) - Management & General = $11093; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses CAPITAL IMPROVEMENTS: Column (A) - Total = $24445; Column (B) - Program Services = $24445; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses COMMON AREA: Column (A) - Total = $133135; Column (B) - Program Services = $133135; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses COMPUTER SUPPORT: Column (A) - Total = $1708; Column (B) - Program Services = $0; Column (C) - Management & General = $1708; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EDUCATION: Column (A) - Total = $7838; Column (B) - Program Services = $0; Column (C) - Management & General = $7838; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses INSURANCE: Column (A) - Total = $46007; Column (B) - Program Services = $0; Column (C) - Management & General = $46007; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses KEYS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LEGAL FEES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LICENSES/FEES: Column (A) - Total = $8315; Column (B) - Program Services = $0; Column (C) - Management & General = $8315; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LONG RANGE OBJECTIVES: Column (A) - Total = $45724; Column (B) - Program Services = $45724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MEETING EXPENSE: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $10765; Column (B) - Program Services = $0; Column (C) - Management & General = $10765; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses NEWSLETTER: Column (A) - Total = $13624; Column (B) - Program Services = $0; Column (C) - Management & General = $13624; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses OTHER ADMIN EXPENSES: Column (A) - Total = $30298; Column (B) - Program Services = $0; Column (C) - Management & General = $30298; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses POOL/SPA/CLUBHOUSE MAINTENANCE: Column (A) - Total = $133769; Column (B) - Program Services = $133769; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $11631; Column (B) - Program Services = $0; Column (C) - Management & General = $11631; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $12231; Column (B) - Program Services = $0; Column (C) - Management & General = $12231; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses REBILL FEE EXPENSE: Column (A) - Total = $13900; Column (B) - Program Services = $0; Column (C) - Management & General = $13900; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses RECREATION: Column (A) - Total = $105010; Column (B) - Program Services = $105010; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SUPPLIES: Column (A) - Total = $13027; Column (B) - Program Services = $13027; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TAXES: Column (A) - Total = $218; Column (B) - Program Services = $0; Column (C) - Management & General = $218; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $5413; Column (B) - Program Services = $0; Column (C) - Management & General = $5413; Column (D) - Fundraising = $0 Other Changes In Net Assets Or Fund Balances - Other Increases RECLASSIFICATION ADJUSTMENT = $5166