Civic Intelligence

The Highlands Community Association Inc

EIN 84-1967796 • 501(c)4 • Scottsdale, AZ

Profile

The highlands community association, inc. (the "association") is a texas non-profit corporation organized to provide quasi-governmental, city-like municipal services, such as, architectural zoning and monitoring; safety law enforcement patrol; common area maintenance, repair, and improvement; and park, lake, green space and trail maintenance and improvement for the benefit and betterment of the highlands community (the "community").

8360 East Via DE Ventura Ste L100Scottsdale, AZ 85258

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.14x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.08x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-4.9%

Higher net margin than 23% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-42%

Faster asset growth than 6% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

170%

Faster revenue growth than 93% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$272,285

Down $193,537 (-42%) from 2023

Liabilities

Down

$311,524

Down $2,270 (-0.7%) from 2023

Net Assets

Down

-$39,239

Down $191,267 (-126%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin23rd percentile

Revenue

Up

$3,895,371

Up $2,453,717 (+170%) from 2023

Expenses

Up

$4,086,638

Up $2,378,104 (+139%) from 2023

Net Income

Up

-$191,267

Up $75,613 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0-$200KAssets 2022: $654,681Liabilities 2022: $235,773Net Assets 2022: $418,9082022Assets 2023: $465,822Liabilities 2023: $313,794Net Assets 2023: $152,0282023Assets 2024: $272,285Liabilities 2024: $311,524Net Assets 2024: -$39,2392024

Highlighted filing

2024

Assets$272,285
Liabilities$311,524
Net Assets-$39,239
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2022: $795,063Expenses 2022: $413,450Net Income 2022: $381,6132022Revenue 2023: $1,441,654Expenses 2023: $1,708,534Net Income 2023: -$266,8802023Revenue 2024: $3,895,371Expenses 2024: $4,086,638Net Income 2024: -$191,2672024

Highlighted filing

2024

Revenue$3,895,371
Expenses$4,086,638
Net Income-$191,267
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$272,285
Liabilities
$311,524
Net assets
-$39,239
Revenue
$3,895,371
Expenses
$4,086,638
Net income
-$191,267
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.27$0.31$0.04$3.90$4.09$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.31$0.15$1.44$1.71$0.27
2022Detailed filing. Detailed filing data is available for this year.$0.65$0.24$0.42$0.80$0.41$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$3,895,371
Mission and Program Overview

Mission

The highlands community association, inc. (the "association") is a texas non-profit corporation organized to provide quasi-governmental, city-like municipal services, such as, architectural zoning and monitoring; safety law enforcement patrol; common area maintenance, repair, and improvement; and park, lake, green space and trail maintenance and improvement for the benefit and betterment of the highlands community (the "community").

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$395,620$209,506▼ $186,114
Accounts Receivable$67,195$57,799▼ $9,396
Prepaid Expenses and Deferred Charges$2,657$4,280▲ $1,623
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$152,028$-39,239▼ $191,267
Total Assets$465,822$272,285▼ $193,537
Other Assets Total$350$700▲ $350
Liabilities
Deferred Revenue$145,988$160,157▲ $14,169
Accounts Payable and Accrued Expenses$101,319$130,677▲ $29,358
Other Liabilities$66,487$20,690▼ $45,797
Total Liabilities$313,794$311,524▼ $2,270
Net Assets / Fund Balance
Total Net Assets Fund Balance$152,028$-39,239▼ $191,267
Total Liabilities and Net Assets / Fund Balance$465,822$272,285▼ $193,537
Compensation and Service Providers
Top Officer Pay63rd percentile

Board Members and Trustees

NameTitle
Michael CrahanPresident
Drew StewartVice President
Boston HenryDirector
Peter BarnhartDirector
Todd JohnsonDirector
Matt SalazarSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Silversand ServicesLandscaping2827 BARKER CYPRESS RD, Houston, TX 77084$1,713,551
Highland Pines Golf ClubSocial Memberships6700 HIGHLAND PINES DR, Porter, TX 77365$237,616
Wellcom TechnologiesCommunity Internet216 WEST 26TH STREET, Bryan, TX 77803$220,781
Capital Consultants ManagementManagement8360 E VIA DE VENTURA STE L100, Scottsdale, AZ 85258$214,781
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,894,057
Investment Income
$1,314
Other Revenue
$0
Change in Net Assets
$-191,267
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,086,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$322,628--$322,628
All Other Expenses$284,421--$284,421
Fees for Services Legal$72,602--$72,602
Fees for Services Management-$51,358-$51,358
Office Expenses-$24,625-$24,625
Insurance-$22,563-$22,563
Occupancy$21,695--$21,695
Conferences and Meetings-$4,066-$4,066
Information Technology$1,713--$1,713
Fees for Services Accounting-$385-$385
Total Functional Expenses$3,983,641$102,997$0$4,086,638
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Deposit$20,000
Other Liabilities$690
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

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 7A

“Homeowners elect officers and board members for the association.”

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

“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.”

Filing and Contact Details

Filer

Filer Name
The Highlands Community Association Inc
EIN
84-1967796
Phone
4809217500
Address
8360 EAST VIA DE VENTURA STE L100, SCOTTSDALE, AZ 85258

Signing Officer

Name
Michael Crahan
Title
President
Phone
4809217500
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Crahan
Formed
2019
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Butler Hansen Pc
Address
1734 E BOSTON ST STE 101, GILBERT, AZ 85295
Preparer
Paul E Hansen CPA
Phone
4804971250
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3281998
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4146243
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION PROVIDES SECURITY SERVICES TO THE COMMUNITY. SUCH SERVICES INCLUDE THE PROVISION OF SECURITY CAMERAS AT THE ENTRANCES TO THE COMMUNITY. THESE CAMERAS PLAY A MAJOR ROLE IN ENHANCING THE SAFETY AND SECURITY OF THE COMMUNITY. IN THE FUTURE, THE ASSOCIATION PLANS TO CONTRACT WITH A SECURITY COMPANY THAT WILL PROVIDE A SAFETY PATROL FOR THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0164597
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION WILL MAINTAIN, FACILITATE AND/OR SPONSOR NUMEROUS PUBLIC-MINDED COMMUNITY ACTIVITIES, THE MOST NOTABLE OF WHICH ARE: 4TH OF JULY PARADE, MEMORIAL DAY WEEKEND PARTY, HOLIDAY DECORATING CONTEST, HALLOWEEN PARTY, ANNUAL EASTER EGG HUNT, ANNUAL NEIGHBORHOOD BLOCK PARTY FOR NATIONAL NIGHT OUT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0322628
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04103
IRS990/PYOtherExpensesAmt01708534
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01437551
IRS990/PYRevenuesLessExpensesAmt0-266880
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01708534
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01441654
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-191267
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03894057
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0152028
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-39239
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1690
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONSTRUCTION DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt020690
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS OBTAINED THE SERVICES OF A RESIDENTIAL PROPERTY MANAGEMENT COMPANY TO MANAGE THE AFFAIRS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HOMEOWNERS ELECT OFFICERS AND BOARD MEMBERS FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBJECT 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0465822
IRS990/TotalAssetsEOYAmt0272285
IRS990/TotalAssetsGrp/BOYAmt0465822
IRS990/TotalAssetsGrp/EOYAmt0272285
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102997
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03983641
IRS990/TotalFunctionalExpensesGrp/TotalAmt04086638
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0313794
IRS990/TotalLiabilitiesEOYAmt0311524
IRS990/TotalLiabilitiesGrp/BOYAmt0313794
IRS990/TotalLiabilitiesGrp/EOYAmt0311524
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0152028
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-39239
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03983641
IRS990/TotalProgramServiceRevenueAmt03894057
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01314
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03894057
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03895371
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0465822
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272285
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08360 EAST VIA DE VENTURA STE L100
IRS990/USAddress/CityNm0SCOTTSDALE
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085258
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL CRAHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04809217500
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE HIGHLANDS COMMUNITY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0841967796
ReturnHeader/Filer/PhoneNum04809217500
ReturnHeader/Filer/USAddress/AddressLine1Txt08360 EAST VIA DE VENTURA STE L100
ReturnHeader/Filer/USAddress/CityNm0SCOTTSDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085258
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0860907754
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUTLER HANSEN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01734 E BOSTON ST STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GILBERT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085295
ReturnHeader/PreparerPersonGrp/PhoneNum04804971250
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL E HANSEN CPA
ReturnHeader/ReturnTs02025-11-15T22:27:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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