GOLD CANYON RANCH COMMUNITY ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: GOLD CANYON RANCH COMMUNITY ASSOCIATION (EIN 86-0631081)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-07
IRS object ID: 202523119349302962
Schema version: 2024v5.2
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	2025-11-07T11:56:46-06:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	860631081	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GOLD CANYON RANCH COMMUNITY ASSOCIATION	BusinessNameLine1Txt
Business Name Line2	MOUNTAINBROOK VILLAGE AT GOLD CANYON	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	GOLD	BusinessNameControlTxt
Phone	4805514300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9000 E PIMA CENTER PARKWAY 300	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ED PULLEN	PersonNm
Person Title	CURRENT ASSOCIATION PRESIDENT	PersonTitleTxt
Phone	4805514300	PhoneNum
Signature	2025-11-03	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	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ED PULLEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9000 E PIMA CENTER PARKWAY 300	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,325,346	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MBVILLAGE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	TO PROTECT AND MAINTAIN THE OVERALL AESTHETICS OF THE COMMUNITY AND TO PROVIDE RECREATIONAL ACTIVITIES.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	150	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	$2,006,793	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,206,120	CYProgramServiceRevenueAmt
PY Investment Income	$89,077	PYInvestmentIncomeAmt
CY Investment Income	$119,226	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,095,870	PYTotalRevenueAmt
CY Total Revenue	$2,325,346	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	$1,691,701	PYOtherExpensesAmt
CY Other Expenses	$2,088,365	CYOtherExpensesAmt
PY Total Expenses	$1,691,701	PYTotalExpensesAmt
CY Total Expenses	$2,088,365	CYTotalExpensesAmt
PY Revenues Less Expenses	$404,169	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$236,981	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,691,588	TotalAssetsBOYAmt
Total Assets EOY	$6,966,441	TotalAssetsEOYAmt
Total Liabilities BOY	$515,836	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$553,708	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,175,752	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,412,733	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROTECT AND MAINTAIN THE OVERALL AESTHETICS OF THE COMMUNITY AND TO PROVIDE RECREATIONAL ACTIVITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,791,856	ExpenseAmt
Revenue	$2,206,120	RevenueAmt
Desc	PROTECT AND MAINTAIN THE AESTHETICS OF THE COMMUNITY BY CONDUCTING THE MAINTENANCE AND IMPROVEMENTS OF RECREATIONAL FACILITIES AND RIGHT OF WAY ALONG DEDICATED CITY STREETS AND BY PROVIDING GENERAL COMMUNITY SERVICES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$174,745	ExpenseAmt
Revenue	$174,731	RevenueAmt
Desc	PROVIDE RECREATIONAL ACTIVITIES FOR THE MEMBERS OF THE COMMUNITY.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,966,601	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	31	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	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	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	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	FIRSTSERVICE RESIDENTIAL-ROSE VERGARA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4805514300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9000 E PIMA CENTER STE 300	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 (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ED PULLEN
PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
GARY DEULING
VICE PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
TOM BEAVERS
DIRECTOR	3.00	Yes (X)		$0	$0	$0
LOWELL JACKSON
TREASURER	3.00	Yes (X)	Yes (X)	$0	$0	$0
JIM MAXWELL
DIRECTOR	3.00	Yes (X)		$0	$0	$0
TERESA WILLIAMS
SECRETARY	3.00	Yes (X)	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
FIRSTSERVICE RESIDENTIAL
15241 LAGUNA CANYON RD	IRVINE	CA	92618	MANAGEMENT SERVICES	$664,904
COY LANDSCAPING & MAINTENANCE
2915 EAST JONES AVENUE	PHOENIX	AZ	85040	LANDSCAPING SERVICES	$280,764
US BANK
PO BOX 790401	ST LOUIS	MO	63179	PCARD STATEMENTS	$152,971
AVI-SPL LLC
PO BOX 844612	BOSTON	MA	02284	AUDIO AND VIDEO TECHNICIANS	$132,668
EFFICIENT RENOVATIONS
3400 N ARIZONA AVE STE 114-115	CHANDLER	AZ	85225	RENOVATIONS	$109,428

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOMEOWNER ASSESSMENTS	531390	$2,019,960	$2,019,960
ACTIVITY INCOME	531390	$174,731	$174,731
MISCELLANEOUS INCOME	531390	$6,769	$6,769
FEE INCOME	531390	$4,660	$4,660

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,206,120	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$119,226	TotalRevenueColumnAmt
Exclusion	$119,226	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,325,346	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,206,120	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$119,226	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$604,721	TotalAmt
Program Services	$578,656	ProgramServicesAmt
Management And General	$26,065	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,783	TotalAmt
Management And General	$2,783	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,550	TotalAmt
Management And General	$8,550	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,035	TotalAmt
Management And General	$8,035	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$9,206	TotalAmt
Management And General	$9,206	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$187,857	TotalAmt
Program Services	$187,857	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$264,606	TotalAmt
Program Services	$264,606	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$31,247	TotalAmt
Program Services	$31,247	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
LANDSCAPING	$283,967	$283,967
MAJOR REPAIRS AND REPLA	$212,697	$212,697
CAMPUS AREA	$185,393	$185,393
SOCIAL EXPENSE	$174,745	$174,745

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$114,558	TotalAmt
Program Services	$47,433	ProgramServicesAmt
Management And General	$67,125	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,088,365	TotalAmt
Program Services	$1,966,601	ProgramServicesAmt
Management And General	$121,764	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$310,804	BOYAmt
EOY	$811,468	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,367,224	BOYAmt
EOY	$1,873,426	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$11,939	BOYAmt
EOY	$6,448	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$33,689	BOYAmt
EOY	$18,884	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,352,113	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,845,898	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,467,932	BOYAmt
EOY	$3,506,215	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$500,000	BOYAmt
EOY	$750,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,691,588	BOYAmt
EOY	$6,966,441	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$84,786	BOYAmt
EOY	$56,704	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$431,050	BOYAmt
EOY	$490,949	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$6,055	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$515,836	BOYAmt
EOY	$553,708	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$6,175,752	BOYAmt
EOY	$6,412,733	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,175,752	BOYAmt
EOY	$6,412,733	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,691,588	BOYAmt
EOY	$6,966,441	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$236,981	ReconcilationRevenueExpnssAmt
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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,308,686	OtherCostOrOtherBasisAmt
Depreciation	$1,198,480	DepreciationAmt
Book Value	$2,110,206	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,930,689	OtherCostOrOtherBasisAmt
Depreciation	$883,318	DepreciationAmt
Book Value	$1,047,371	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,112,738	OtherCostOrOtherBasisAmt
Depreciation	$764,100	DepreciationAmt
Book Value	$348,638	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,506,215	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	OTHER INVESTMENT	Desc
Book Value	$750,000	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$750,000	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	CONTINGENT PAYABLE	Desc
Amt	$6,055	Amt

Field	Value	IRS element (for citing)
Total Liability	$6,055	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,325,346	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,325,346	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,325,346	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,088,365	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,088,365	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,088,365	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 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 EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDING DECEMBER 31, 2024. THE ASSOCIATION BELIEVES THAT ITS INCOME TAX FILINGS 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, 2024. 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 US FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2022, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2021.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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	ELECTIONS FOR NEW MEMBERS OF THE GOVERNING BOARD ARE CONDUCTED ON AN ANNUAL BASIS IN ACCORDANCE WITH THE ASSOCIATION'S ORGANIZATIONAL DOC
FORM 990, PART VI, SECTION A, LINE 7B	SUBJECT TO THE PROVISIONS OF THE ARIZONA NONPROFIT CORPORATION ACT, THESE ARTICLES OF INCORPORATION MAY BE AMENDED WITH THE APPROVAL OF THE MAJORITY OF ITS MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	A COMPLETE COPY OF FORM 990 IS PROVIDED TO ANY MEMBER OF THE GOVERNING BODY UPON THEIR INDIVIDUAL REQUEST.
FORM 990, PART VI, SECTION B, LINE 12C	THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE THROUGH ITS ONSITE ADMINISTRATIVE OFFICES.
FORM 990, PART VI, SECTION C, LINE 19	THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE THROUGH ITS ONSITE ADMINISTRATIVE OFFICE. NO DOCUMENTS AVAILABLE TO THE PUBLIC.