Civic Intelligence

Scottsdale Ranch Community Association

EIN 86-0420298 • 501(c)4 • Scottsdale, AZ

View Organization Page

Profile

To protect and maintain the overall aesthetics of the community and to provide recreational activities.

10585 North 100th StreetScottsdale, AZ 85258

www.scottsdaleranch.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.29x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.43x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

43rd percentile

4.6%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

91st percentile

$211,805

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

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

Asset Growth

60th percentile

7.2%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

46th percentile

6.2%

Faster revenue growth than 46% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$3,409,957

Up $228,503 (+7.2%) from 2023

Liabilities

Up

$999,675

Up $122,793 (+14%) from 2023

Net Assets

Up

$2,410,282

Up $105,710 (+4.6%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin43rd percentile

Revenue

Up

$2,298,192

Up $135,171 (+6.2%) from 2023

Expenses

Up

$2,192,482

Up $143,333 (+7.0%) from 2023

Net Income

Down

$105,710

Down $8,162 (-7.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,157,170Liabilities 2011: $867,149Net Assets 2011: $1,290,0212011Assets 2012: $2,199,698Liabilities 2012: $610,413Net Assets 2012: $1,589,2852012Assets 2013: $2,426,163Liabilities 2013: $838,161Net Assets 2013: $1,588,0022013Assets 2014: $2,525,152Liabilities 2014: $806,581Net Assets 2014: $1,718,5712014Assets 2015: $2,576,815Liabilities 2015: $794,998Net Assets 2015: $1,781,8172015Assets 2016: $2,539,239Liabilities 2016: $852,489Net Assets 2016: $1,686,7502016Assets 2017: $2,636,296Liabilities 2017: $970,891Net Assets 2017: $1,665,4052017Assets 2018: $2,803,891Liabilities 2018: $955,681Net Assets 2018: $1,848,2102018Assets 2019: $2,950,324Liabilities 2019: $1,042,239Net Assets 2019: $1,908,0852019Assets 2020: $3,049,997Liabilities 2020: $799,135Net Assets 2020: $2,250,8622020Assets 2021: $3,033,159Liabilities 2021: $776,344Net Assets 2021: $2,256,8152021Assets 2022: $3,058,225Liabilities 2022: $867,525Net Assets 2022: $2,190,7002022Assets 2023: $3,181,454Liabilities 2023: $876,882Net Assets 2023: $2,304,5722023Assets 2024: $3,409,957Liabilities 2024: $999,675Net Assets 2024: $2,410,2822024

Highlighted filing

2024

Assets$3,409,957
Liabilities$999,675
Net Assets$2,410,282
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,686,084Expenses 2011: $1,732,625Net Income 2011: -$46,5412011Revenue 2012: $1,713,491Expenses 2012: $1,414,227Net Income 2012: $299,2642012Revenue 2013: $1,723,743Expenses 2013: $1,725,026Net Income 2013: -$1,2832013Revenue 2014: $1,647,127Expenses 2014: $1,530,628Net Income 2014: $116,4992014Revenue 2015: $1,669,462Expenses 2015: $1,606,216Net Income 2015: $63,2462015Revenue 2016: $1,703,753Expenses 2016: $1,798,820Net Income 2016: -$95,0672016Revenue 2017: $1,710,858Expenses 2017: $1,732,203Net Income 2017: -$21,3452017Revenue 2018: $2,106,339Expenses 2018: $2,048,538Net Income 2018: $57,8012018Revenue 2019: $1,919,319Expenses 2019: $1,859,444Net Income 2019: $59,8752019Revenue 2020: $1,946,662Expenses 2020: $1,692,684Net Income 2020: $253,9782020Revenue 2021: $2,065,049Expenses 2021: $2,059,096Net Income 2021: $5,9532021Revenue 2022: $1,925,766Expenses 2022: $1,991,881Net Income 2022: -$66,1152022Revenue 2023: $2,163,021Expenses 2023: $2,049,149Net Income 2023: $113,8722023Revenue 2024: $2,298,192Expenses 2024: $2,192,482Net Income 2024: $105,7102024

Highlighted filing

2024

Revenue$2,298,192
Expenses$2,192,482
Net Income$105,710
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,409,957
Liabilities
$999,675
Net assets
$2,410,282
Revenue
$2,298,192
Expenses
$2,192,482
Net income
$105,710
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$1.00$2.41$2.30$2.19$0.11
2023Detailed filing. Detailed filing data is available for this year.$3.18$0.88$2.30$2.16$2.05$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.06$0.87$2.19$1.93$1.99$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.03$0.78$2.26$2.07$2.06$0.01
2020Detailed filing. Detailed filing data is available for this year.$3.05$0.80$2.25$1.95$1.69$0.25
2019Detailed filing. Detailed filing data is available for this year.$2.95$1.04$1.91$1.92$1.86$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.80$0.96$1.85$2.11$2.05$0.06
2017Detailed filing. Detailed filing data is available for this year.$2.64$0.97$1.67$1.71$1.73$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.54$0.85$1.69$1.70$1.80$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.58$0.79$1.78$1.67$1.61$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.81$1.72$1.65$1.53$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.43$0.84$1.59$1.72$1.73$0.00
2012Summary only. Only limited summary data is available for this year.$2.20$0.61$1.59$1.71$1.41$0.30
2011Summary only. Only limited summary data is available for this year.$2.16$0.87$1.29$1.69$1.73$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$2,298,192
Mission and Program Overview

Mission

To protect and maintain the overall aesthetics of the community and to provide recreational activities.

To protect and maintain overall aesthetics of the community & provide recreational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,363,479$1,941,199▼ $422,280
Cash and Non-Interest-Bearing Accounts$156,395$638,926▲ $482,531
Land, Buildings, and Equipment, Net$590,542$561,062▼ $29,480
Accounts Receivable$57,017$142,475▲ $85,458
Investments Other Securities-$100,000-
Prepaid Expenses and Deferred Charges$14,021$26,295▲ $12,274
Total Assets$3,181,454$3,409,957▲ $228,503
Liabilities
Deferred Revenue$743,404$890,380▲ $146,976
Accounts Payable and Accrued Expenses$133,478$109,295▼ $24,183
Total Liabilities$876,882$999,675▲ $122,793
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,304,572$2,410,282▲ $105,710
Total Net Assets Fund Balance$2,304,572$2,410,282▲ $105,710
Total Liabilities and Net Assets / Fund Balance$3,181,454$3,409,957▲ $228,503

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$356,308$917,241$1,273,549
Equipment$200,868$440,072$640,940
Other Land Buildings$3,886$97,457$101,343
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathe M BarnesExecutive DirectorFT$196,805$15,000$211,805

Board Members and Trustees

NameTitle
Matt MetzPresident
David SpechtVice President
Larry SchmalzDirector
Louba RapoportDirector
Ron AuerbachDirector
Nina MunsonSecretary
Mike BreslinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Service Direct Landscape LLCLandscape Services428 E THUNDERBIRD RD 144, Phoenix, AZ 85022$736,922
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,106,454
Investment Income
$108,173
Other Revenue
$83,565
Change in Net Assets
$105,710

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,298,192
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,298,192
Total Revenue per Form 990
$2,298,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,501,329
Salaries, Compensation, and Employee Benefits$691,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,795$254,907-$344,702
Current Officers, Directors, Trustees, and Key Employees$63,542$148,263-$211,805
Depreciation Depletion$64,007$20,625-$84,632
Other Employee Benefits$20,643$58,602-$79,245
Office Expenses$18,432$51,921-$70,353
All Other Expenses$57,398$3,628-$61,026
Insurance$41,825$14,733-$56,558
Other Expenses$52,536$60,263-$52,536
Fees for Services Legal-$40,684-$40,684
Payroll Taxes$10,321$29,299-$39,620
Fees for Services Accounting-$26,690-$26,690
Information Technology$15,495$6,941-$22,436
Pension Plan Contributions$4,111$11,670-$15,781
Total Functional Expenses$1,464,256$728,226$0$2,192,482

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,192,482
Total Expenses per Audited Statements$2,192,482
Total Expenses per Form 990$2,192,482
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

“Line 6 explanation - each unit owner within the community is a member of the organization.”

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

“Line 7a explanation - members elect board of directors through annual elections in accordance with the organization's by-laws.”

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

“Line 11b explanation - preliminary copy provided by preparer and thoroughly reviewed by the executive director and president for accuracy and completeness.”

Form 990, Part VI, Section B, Line 12C

“Procedures as set forth in the policy are followed.”

Form 990, Part VI, Section B, Line 15A

“The organization's board of directors reviews the compensation of the executive director on an annual basis and approves compensation. The board of directors uses industry data to compare compensation arrangements.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available to the public, by posting them on the organization's web site, and also based on personal request.”

Filing and Contact Details

Filer

Filer Name
Scottsdale Ranch Community Association
EIN
86-0420298
Phone
4808602022
Address
10585 NORTH 100TH STREET, SCOTTSDALE, AZ 85258

Signing Officer

Name
Mike Breslin
Title
Mike Breslin
Phone
4808602022
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Breslin
Formed
1980
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
20

Preparer

Firm
Butler Hansen Plc
Address
1734 E BOSTON ST SUITE 101, GILBERT, AZ 85295
Preparer
Gregg M Butler CPA
Phone
4804971250
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“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 position for the year ended december 31, 2024. The association believes that its income tax filing 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 u.s. Federal tax authorities for the years before 2022, or by arizona state tax authorities for the years before 2021.”

Raw XML AppendixShowing 400 of 443 raw XML fields

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/LandBldgEquipBasisNetGrp/EOYAmt0561062
IRS990/LandBldgEquipCostOrOtherBssAmt02015832
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROTECT AND MAINTAIN THE OVERALL AESTHETICS OF THE COMMUNITY AND TO PROVIDE RECREATIONAL ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02304572
IRS990/NetAssetsOrFundBalancesEOYAmt02410282
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02304572
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02410282
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt051921
IRS990/OfficeExpensesGrp/ProgramServicesAmt018432
IRS990/OfficeExpensesGrp/TotalAmt070353
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt058602
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020643
IRS990/OtherEmployeeBenefitsGrp/TotalAmt079245
IRS990/OtherExpensesGrp/Desc0LANDSCAPE/MAINTENANCE
IRS990/OtherExpensesGrp/Desc1REPAIR EXPENSE
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE SUPPORT
IRS990/OtherExpensesGrp/Desc3BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt060263
IRS990/OtherExpensesGrp/ProgramServicesAmt0833527
IRS990/OtherExpensesGrp/ProgramServicesAmt1192624
IRS990/OtherExpensesGrp/ProgramServicesAmt252536
IRS990/OtherExpensesGrp/TotalAmt0833527
IRS990/OtherExpensesGrp/TotalAmt1192624
IRS990/OtherExpensesGrp/TotalAmt260263
IRS990/OtherExpensesGrp/TotalAmt352536
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0CELLULAR TOWER LEASE
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt069773
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt113792
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069773
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt113792
IRS990/OtherRevenueTotalAmt083565
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0254907
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt089795
IRS990/OtherSalariesAndWagesGrp/TotalAmt0344702
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029299
IRS990/PayrollTaxesGrp/ProgramServicesAmt010321
IRS990/PayrollTaxesGrp/TotalAmt039620
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011670
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04111
IRS990/PensionPlanContributionsGrp/TotalAmt015781
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014021
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026295
IRS990/PrincipalOfficerNm0MIKE BRESLIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531310
IRS990/ProgramServiceRevenueGrp/BusinessCd1531310
IRS990/ProgramServiceRevenueGrp/BusinessCd2531310
IRS990/ProgramServiceRevenueGrp/BusinessCd3531310
IRS990/ProgramServiceRevenueGrp/BusinessCd4531390
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1SERVICE CHARGES AND FE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MEMBER INCOME
IRS990/ProgramServiceRevenueGrp/Desc3CONTRACT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc4SOCIAL & REC ACTIVITIE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01823757
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt199379
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt291941
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt366310
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt425067
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01823757
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt199379
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt291941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt366310
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt425067
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE RECREATIONAL ACTIVITIES FOR THE MEMBERS OF THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt079065
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025067
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt074249
IRS990/PYOtherExpensesAmt01395894
IRS990/PYOtherRevenueAmt095400
IRS990/PYProgramServiceRevenueAmt01993372
IRS990/PYRevenuesLessExpensesAmt0113872
IRS990/PYSalariesCompEmpBnftPaidAmt0653255
IRS990/PYTotalExpensesAmt02049149
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02163021
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0105710
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02273125
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02363479
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01941199
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0356308
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0917241
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01273549
IRS990ScheduleD/EquipmentGrp/BookValueAmt0200868
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0440072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0640940
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02192482
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03886
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt097457
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0101343
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02298192
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 POSITION FOR THE YEAR ENDED DECEMBER 31, 2024. THE ASSOCIATION BELIEVES THAT ITS INCOME TAX FILING 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 U.S. FEDERAL TAX AUTHORITIES FOR THE YEARS BEFORE 2022, OR BY ARIZONA STATE TAX AUTHORITIES FOR THE YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0561062
IRS990ScheduleD/TotalExpensesPerForm990Amt02192482
IRS990ScheduleD/TotalRevenuePerForm990Amt02298192
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02298192
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02192482
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0196805
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KATHE M BARNES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIR.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0211805
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - EACH UNIT OWNER WITHIN THE COMMUNITY IS A MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - MEMBERS ELECT BOARD OF DIRECTORS THROUGH ANNUAL ELECTIONS IN ACCORDANCE WITH THE ORGANIZATION'S BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 11B EXPLANATION - PRELIMINARY COPY PROVIDED BY PREPARER AND THOROUGHLY REVIEWED BY THE EXECUTIVE DIRECTOR AND PRESIDENT FOR ACCURACY AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROCEDURES AS SET FORTH IN THE POLICY ARE FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND APPROVES COMPENSATION. THE BOARD OF DIRECTORS USES INDUSTRY DATA TO COMPARE COMPENSATION ARRANGEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC, BY POSTING THEM ON THE ORGANIZATION'S WEB SITE, AND ALSO BASED ON PERSONAL REQUEST.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TotalAssetsBOYAmt03181454
IRS990/TotalAssetsEOYAmt03409957
IRS990/TotalAssetsGrp/BOYAmt03181454
IRS990/TotalAssetsGrp/EOYAmt03409957
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0728226
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01464256
IRS990/TotalFunctionalExpensesGrp/TotalAmt02192482
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0876882
IRS990/TotalLiabilitiesEOYAmt0999675
IRS990/TotalLiabilitiesGrp/BOYAmt0876882
IRS990/TotalLiabilitiesGrp/EOYAmt0999675
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02304572
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02410282
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01464256
IRS990/TotalProgramServiceRevenueAmt02106454
IRS990/TotalReportableCompFromOrgAmt0211805
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02298192
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02298192
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03181454

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