Civic Intelligence

Valle Vista Property Owners' Association

EIN 86-0399417 • Kingman, AZ

Profile

To provide and maintain social & recreational facilities for valle vista property owners (consisting of 4,358 individual lots).

9686 Concho DriveKingman, AZ 86401

www. myvallevista.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.15x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.20x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

17th percentile

-7.5%

Higher net margin than 17% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$1,085

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

6th percentile

-18%

Faster asset growth than 6% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

3.0%

Faster revenue growth than 41% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,577,992

Down $341,602 (-18%) from 2024

Liabilities

Down

$230,042

Down $50,932 (-18%) from 2024

Net Assets

Down

$1,347,950

Down $290,670 (-18%) from 2024

Revenue

Up

$1,169,573

Up $34,382 (+3.0%) from 2024

Expenses

Up

$1,257,649

Up $79,094 (+6.7%) from 2024

Net Income

Down

-$88,076

Down $44,712 (-103%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2022: $1,548,340Liabilities 2022: $227,708Net Assets 2022: $1,320,6322022Assets 2023: $1,597,680Liabilities 2023: $50,616Net Assets 2023: $1,547,0642023Assets 2024: $1,919,594Liabilities 2024: $280,974Net Assets 2024: $1,638,6202024Assets 2025: $1,577,992Liabilities 2025: $230,042Net Assets 2025: $1,347,9502025

Highlighted filing

2025

Assets$1,577,992
Liabilities$230,042
Net Assets$1,347,950

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2022: $1,169,253Expenses 2022: $982,704Net Income 2022: $186,5492022Revenue 2023: $1,240,018Expenses 2023: $1,016,635Net Income 2023: $223,3832023Revenue 2024: $1,135,191Expenses 2024: $1,178,555Net Income 2024: -$43,3642024Revenue 2025: $1,169,573Expenses 2025: $1,257,649Net Income 2025: -$88,0762025

Highlighted filing

2025

Revenue$1,169,573
Expenses$1,257,649
Net Income-$88,076

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 12, 2026
Return Version
2024v5.5
Gross Receipts
$1,313,712
Mission and Program Overview

Mission

To provide and maintain social & recreational facilities for valle vista property owners (consisting of 4,358 individual lots).

To provide and maintain social & recreational facilities for valle vista property owners

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$594,157$512,692▼ $81,465
Accounts Receivable$444,066--
Land, Buildings, and Equipment, Net$595,486$416,701▼ $178,785
Cash and Non-Interest-Bearing Accounts$100,306$336,666▲ $236,360
Intangible Assets$150,100$150,100→ $0
Inventories for Sale or Use$18,578$21,153▲ $2,575
Prepaid Expenses and Deferred Charges$16,901$9,599▼ $7,302
Total Assets$1,919,594$1,577,992▼ $341,602
Other Assets Total$0$131,081▲ $131,081
Liabilities
Other Liabilities$154,148$122,860▼ $31,288
Accounts Payable and Accrued Expenses$67,278$54,883▼ $12,395
Deferred Revenue$59,548$52,299▼ $7,249
Total Liabilities$280,974$230,042▼ $50,932
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,638,620$1,347,950▼ $290,670
Total Net Assets Fund Balance$1,638,620$1,347,950▼ $290,670
Total Liabilities and Net Assets / Fund Balance$1,919,594$1,577,992▼ $341,602

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,415$788,960$816,375
Other Land Buildings$26,485$642,463$668,948
Leasehold Improvements$130,361$422,884$553,245
Buildings$36,900$290,866$327,766
Land$195,540-$195,540
Other Assets Org$131,081--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John WestholderSecretary/musicianPT$1,085$1,085

Board Members and Trustees

NameTitle
Sharon GrossiPresident
Michelle PonikiskiVice President
Tom NobleDirector
Barry Van StockumDirector (thru 1/2025)
Dotty McnultySecretary (thru 9/2024)
Gary WilsonTreasurer
Brenda DankoTreasurer (thru 1/2025)
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$988,140
Investment Income
$12,484
Other Revenue
$158,949
All Other Contributions
$10,000
Change in Net Assets
$-88,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$802,211
Salaries, Compensation, and Employee Benefits$455,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$418,015
Occupancy---$319,836
Depreciation Depletion---$92,389
Office Expenses---$84,900
Fees for Services Accounting---$51,600
Payroll Taxes---$37,423
Insurance---$37,091
Fees for Services Other---$27,419
Conferences and Meetings---$13,200
Information Technology---$10,299
Fees for Services Legal---$7,807
Other Expenses---$3,975
Advertising---$3,657
Interest---$1,159
Travel---$40
Total Functional Expenses$0$0$0$1,257,649
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Tina ImbrianiRelated to Board Secretary John WestholderEmploymentNo$15,327
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases$122,860
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members shall refer to every person or entity that holds membership in the association. Membership eligibility for the organization, except for membership of the incorporators and the first board of directors, shall be limited to record owners of equitable title of property according to the plat of record in the office of the county recorder of mohave county, state of arizona. One membership in the corporation shall be issued to the record owner of the equitable title of each lot. In the event any such lot is owned by two or more persons, whether as community property, by joint tenancy in common, or otherwise, the membership as to such lot shall be issued in the name of all the owners, and they shall designate one person who shall hold the membership and have the power to vote said membership. No membership shall be issued to any other person or persons except as they may be issued in the substitution for outstanding memberships assigned to the new record owners for equitable title. Membership in the association can be suspended that confirms to arizona law.

Form 990, Part VI, Section A, Line 7A

Members elect the board of directors by general election.

Form 990, Part VI, Section B, Line 11B

The form 990 is furnished to the full board prior to filing with the irs.

Form 990, Part VI, Section B, Line 15

John westholder is secretary of the board, but did not receive compensation as part of his service on the board of directors. John is also a musician and entertainer for valle vista property owners' association. The compensation paid to john is attributed to his work as a musician.

Form 990, Part VI, Section C, Line 19

Documents are maintained in the hq office for review.

Filing and Contact Details

Filer

Filer Name
VALLE VISTA PROPERTY OWNERS' ASSOCIATION
EIN
86-0399417
Phone
9287573213
Address
9686 CONCHO DRIVE, KINGMAN, AZ 86401

Signing Officer

Name
Brenda Danko
Title
Treasurer
Phone
9287573213
Signed
2026-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Grossi
Formed
1972
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
39
Volunteers
30

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Katy Brown
Phone
9257902600
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IRS990/RentalIncomeOrLossGrp/RealAmt013600
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0594157
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0512692
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt036900
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0290866
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0327766
IRS990ScheduleD/EquipmentGrp/BookValueAmt027415
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0788960
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0816375
IRS990ScheduleD/LandGrp/BookValueAmt0195540
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0195540
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0130361
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0422884
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0553245
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0131081
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS - FINANCE LEASES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026485
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0642463
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0668948
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0122860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0416701
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0131081
IRS990ScheduleD/TotalLiabilityAmt0122860
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TINA IMBRIANI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0RELATED TO BOARD SECRETARY JOHN WESTHOLDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt015327
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS SHALL REFER TO EVERY PERSON OR ENTITY THAT HOLDS MEMBERSHIP IN THE ASSOCIATION. MEMBERSHIP ELIGIBILITY FOR THE ORGANIZATION, EXCEPT FOR MEMBERSHIP OF THE INCORPORATORS AND THE FIRST BOARD OF DIRECTORS, SHALL BE LIMITED TO RECORD OWNERS OF EQUITABLE TITLE OF PROPERTY ACCORDING TO THE PLAT OF RECORD IN THE OFFICE OF THE COUNTY RECORDER OF MOHAVE COUNTY, STATE OF ARIZONA. ONE MEMBERSHIP IN THE CORPORATION SHALL BE ISSUED TO THE RECORD OWNER OF THE EQUITABLE TITLE OF EACH LOT. IN THE EVENT ANY SUCH LOT IS OWNED BY TWO OR MORE PERSONS, WHETHER AS COMMUNITY PROPERTY, BY JOINT TENANCY IN COMMON, OR OTHERWISE, THE MEMBERSHIP AS TO SUCH LOT SHALL BE ISSUED IN THE NAME OF ALL THE OWNERS, AND THEY SHALL DESIGNATE ONE PERSON WHO SHALL HOLD THE MEMBERSHIP AND HAVE THE POWER TO VOTE SAID MEMBERSHIP. NO MEMBERSHIP SHALL BE ISSUED TO ANY OTHER PERSON OR PERSONS EXCEPT AS THEY MAY BE ISSUED IN THE SUBSTITUTION FOR OUTSTANDING MEMBERSHIPS ASSIGNED TO THE NEW RECORD OWNERS FOR EQUITABLE TITLE. MEMBERSHIP IN THE ASSOCIATION CAN BE SUSPENDED THAT CONFIRMS TO ARIZONA LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD OF DIRECTORS BY GENERAL ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS FURNISHED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JOHN WESTHOLDER IS SECRETARY OF THE BOARD, BUT DID NOT RECEIVE COMPENSATION AS PART OF HIS SERVICE ON THE BOARD OF DIRECTORS. JOHN IS ALSO A MUSICIAN AND ENTERTAINER FOR VALLE VISTA PROPERTY OWNERS' ASSOCIATION. THE COMPENSATION PAID TO JOHN IS ATTRIBUTED TO HIS WORK AS A MUSICIAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MAINTAINED IN THE HQ OFFICE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01919594
IRS990/TotalAssetsEOYAmt01577992
IRS990/TotalAssetsGrp/BOYAmt01919594
IRS990/TotalAssetsGrp/EOYAmt01577992
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010000
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/TotalAmt01257649
IRS990/TotalGrossUBIAmt0161534
IRS990/TotalLiabilitiesBOYAmt0280974
IRS990/TotalLiabilitiesEOYAmt0230042
IRS990/TotalLiabilitiesGrp/BOYAmt0280974
IRS990/TotalLiabilitiesGrp/EOYAmt0230042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01638620
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01347950
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0988140
IRS990/TotalReportableCompFromOrgAmt01085
IRS990/TotalRevenueGrp/ExclusionAmt020626
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0977413
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01169573
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0161534
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01919594
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01577992
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt040
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09686 CONCHO DRIVE
IRS990/USAddress/CityNm0KINGMAN
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd086401
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW. MYVALLEVISTA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA DANKO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09287573213
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLE VISTA PROPERTY OWNERS' ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0860399417
ReturnHeader/Filer/PhoneNum09287573213
ReturnHeader/Filer/USAddress/AddressLine1Txt09686 CONCHO DRIVE
ReturnHeader/Filer/USAddress/CityNm0KINGMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd086401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0946214841
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARMANINO ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02700 CAMINO RAMON STE 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN RAMON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945835004
ReturnHeader/PreparerPersonGrp/PhoneNum09257902600
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATY BROWN
ReturnHeader/ReturnTs02026-03-13T13:22:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01

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