Civic Intelligence

The Islands Community Association

EIN 86-0499117 • 501(c)4 • Scottsdale, AZ

Profile

Care and maintenance of the community.

9000 E Pima Center Parkway Ste 300Scottsdale, AZ 85258

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.15x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.20x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

66th percentile

20%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

67th percentile

18%

Faster revenue growth than 67% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$4,291,271

Up $772,934 (+22%) from 2023

Liabilities

Up

$632,464

Up $112,961 (+22%) from 2023

Net Assets

Up

$3,658,807

Up $659,973 (+22%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin66th percentile

Revenue

Up

$3,192,324

Up $475,819 (+18%) from 2023

Expenses

Up

$2,550,660

Up $343,047 (+16%) from 2023

Net Income

Up

$641,664

Up $132,772 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,390,999Liabilities 2011: $790,179Net Assets 2011: $1,600,8202011Assets 2012: $2,442,386Liabilities 2012: $668,986Net Assets 2012: $1,773,4002012Assets 2013: $2,759,966Liabilities 2013: $705,089Net Assets 2013: $2,054,8772013Assets 2014: $2,897,096Liabilities 2014: $413,452Net Assets 2014: $2,483,6442014Assets 2015: $3,266,304Liabilities 2015: $408,468Net Assets 2015: $2,857,8362015Assets 2016: $3,593,576Liabilities 2016: $428,902Net Assets 2016: $3,164,6742016Assets 2017: $3,093,142Liabilities 2017: $496,103Net Assets 2017: $2,597,0392017Assets 2018: $3,039,410Liabilities 2018: $440,505Net Assets 2018: $2,598,9052018Assets 2019: $3,263,216Liabilities 2019: $471,610Net Assets 2019: $2,791,6062019Assets 2020: $3,394,871Liabilities 2020: $544,272Net Assets 2020: $2,850,5992020Assets 2021: $3,106,067Liabilities 2021: $583,223Net Assets 2021: $2,522,8442021Assets 2022: $3,020,217Liabilities 2022: $581,853Net Assets 2022: $2,438,3642022Assets 2023: $3,518,337Liabilities 2023: $519,503Net Assets 2023: $2,998,8342023Assets 2024: $4,291,271Liabilities 2024: $632,464Net Assets 2024: $3,658,8072024

Highlighted filing

2024

Assets$4,291,271
Liabilities$632,464
Net Assets$3,658,807
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,595,507Expenses 2011: $1,539,662Net Income 2011: $55,8452011Revenue 2012: $1,677,750Expenses 2012: $1,504,505Net Income 2012: $173,2452012Revenue 2013: $1,798,031Expenses 2013: $1,516,554Net Income 2013: $281,4772013Revenue 2014: $1,989,106Expenses 2014: $1,560,339Net Income 2014: $428,7672014Revenue 2015: $1,893,108Expenses 2015: $1,518,916Net Income 2015: $374,1922015Revenue 2016: $1,832,874Expenses 2016: $1,525,536Net Income 2016: $307,3382016Revenue 2017: $1,927,155Expenses 2017: $2,507,198Net Income 2017: -$580,0432017Revenue 2018: $2,018,512Expenses 2018: $1,975,998Net Income 2018: $42,5142018Revenue 2019: $2,281,192Expenses 2019: $2,088,491Net Income 2019: $192,7012019Revenue 2020: $2,193,568Expenses 2020: $2,134,575Net Income 2020: $58,9932020Revenue 2021: $2,329,623Expenses 2021: $2,673,245Net Income 2021: -$343,6222021Revenue 2022: $2,459,987Expenses 2022: $2,463,232Net Income 2022: -$3,2452022Revenue 2023: $2,716,505Expenses 2023: $2,207,613Net Income 2023: $508,8922023Revenue 2024: $3,192,324Expenses 2024: $2,550,660Net Income 2024: $641,6642024

Highlighted filing

2024

Revenue$3,192,324
Expenses$2,550,660
Net Income$641,664
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,291,271
Liabilities
$632,464
Net assets
$3,658,807
Revenue
$3,192,324
Expenses
$2,550,660
Net income
$641,664
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.29$0.63$3.66$3.19$2.55$0.64
2023Detailed filing. Detailed filing data is available for this year.$3.52$0.52$3.00$2.72$2.21$0.51
2022Detailed filing. Detailed filing data is available for this year.$3.02$0.58$2.44$2.46$2.46$0.00
2021Detailed filing. Detailed filing data is available for this year.$3.11$0.58$2.52$2.33$2.67$0.34
2020Detailed filing. Detailed filing data is available for this year.$3.39$0.54$2.85$2.19$2.13$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.26$0.47$2.79$2.28$2.09$0.19
2018Detailed filing. Detailed filing data is available for this year.$3.04$0.44$2.60$2.02$1.98$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.50$2.60$1.93$2.51$0.58
2016Detailed filing. Detailed filing data is available for this year.$3.59$0.43$3.16$1.83$1.53$0.31
2015Detailed filing. Detailed filing data is available for this year.$3.27$0.41$2.86$1.89$1.52$0.37
2014Summary only. Only limited summary data is available for this year.$2.90$0.41$2.48$1.99$1.56$0.43
2013Summary only. Only limited summary data is available for this year.$2.76$0.71$2.05$1.80$1.52$0.28
2012Summary only. Only limited summary data is available for this year.$2.44$0.67$1.77$1.68$1.50$0.17
2011Summary only. Only limited summary data is available for this year.$2.39$0.79$1.60$1.60$1.54$0.06
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
$3,192,324
Mission and Program Overview

Mission

Care and maintenance of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,998,834$3,658,807▲ $659,973
Investments Other Securities$640,062$1,858,388▲ $1,218,326
Cash and Non-Interest-Bearing Accounts$950,636$1,069,203▲ $118,567
Savings and Temporary Cash Investments$1,221,480$710,460▼ $511,020
Land, Buildings, and Equipment, Net$582,206$541,874▼ $40,332
Accounts Receivable$101,365$69,269▼ $32,096
Prepaid Expenses and Deferred Charges$22,514$25,694▲ $3,180
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,518,337$4,291,271▲ $772,934
Other Assets Total$74$16,383▲ $16,309
Liabilities
Other Liabilities$465,295$542,569▲ $77,274
Accounts Payable and Accrued Expenses$54,208$89,895▲ $35,687
Total Liabilities$519,503$632,464▲ $112,961
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,998,834$3,658,807▲ $659,973
Total Liabilities and Net Assets / Fund Balance$3,518,337$4,291,271▲ $772,934

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$307,741$426,017$733,758
Buildings$234,133$400,808$634,941
Other Securities$1,340,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Matt LetterPresident
James BrindleVice President
Jeff ReisingerDirector
Jordan HeislerDirector
Ken KelleyDirector
Sandy ShraderDirector
Charlotte AdcockSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Brightview LandscapeLandscape ServicePO BOX 31001-2463, Pasadena, CA 91110-2463$1,084,773
Firstservice ResidentialManagement Service154241 LAGUNA RD, Irvice, CA 92618$380,078
Arizona Lake And PondAquatics Maintenance27212 N 64TH LANE, Phoenix, AZ 85083$114,887
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,053,312
Investment Income
$139,012
Other Revenue
$0
Change in Net Assets
$641,664

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,192,324
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,309
Total Revenue per Audited Statements
$3,210,633
Total Revenue per Form 990
$3,192,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,550,660
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
Occupancy$474,400--$474,400
Fees for Services Management$231,787$57,642-$289,429
Other Expenses$176,009$86,907-$86,907
Insurance$41,082--$41,082
Office Expenses-$40,464-$40,464
Depreciation Depletion$40,332--$40,332
All Other Expenses$34,659--$34,659
Fees for Services Legal$14,603--$14,603
Fees for Services Accounting-$10,250-$10,250
Conferences and Meetings-$3,878-$3,878
Total Functional Expenses$2,351,519$199,141$0$2,550,660

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,550,660
Total Expenses per Audited Statements$2,550,660
Total Expenses per Form 990$2,550,660
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Assessments$538,619
Other Liabilities$3,950
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
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 6

“Membership in the corporation is limited to owners.”

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

“Members have the power to elect the board of directors.”

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

“Governing documents, etc. Are made available to members upon request.”

Filing and Contact Details

Filer

Filer Name
The Islands Community Association
EIN
86-0499117
Phone
4805514300
Address
9000 E PIMA CENTER PARKWAY STE 300, SCOTTSDALE, AZ 85258

Signing Officer

Name
Matt Letter
Title
President
Phone
4805514300
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Letter
Formed
1984
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
30

Preparer

Firm
Butler Hansen Pc
Address
1734 E BOSTON ST STE 101, GILBERT, AZ 85295
Preparer
Paul E Hansen 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 is has no uncertain tax position for the year ending 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 years before 2022, or by arizona state tax authorities for years before 2021.”

Raw XML Appendix392 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt054208
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt089895
IRS990/AccountsReceivableGrp/BOYAmt0101365
IRS990/AccountsReceivableGrp/EOYAmt069269
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CARE AND MAINTENANCE OF THE COMMUNITY.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt034659
IRS990/AllOtherExpensesGrp/TotalAmt034659
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRSTSERVICE RESIDENTIAL
IRS990/BooksInCareOfDetail/PhoneNum04805514300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09000 E PIMA CENTER PKWY STE 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0SCOTTSDALE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085258
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0950636
IRS990/CashNonInterestBearingGrp/EOYAmt01069203
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03878
IRS990/ConferencesMeetingsGrp/TotalAmt03878
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01084773
IRS990/ContractorCompensationGrp/CompensationAmt1380078
IRS990/ContractorCompensationGrp/CompensationAmt2114887
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 31001-2463
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IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPE SERVICE
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IRS990/ContractorCompensationGrp/ServicesDesc2AQUATICS MAINTENANCE
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0139012
IRS990/CYOtherExpensesAmt02550660
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03053312
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IRS990/CYTotalExpensesAmt02550660
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03192324
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
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IRS990/Desc0TO PROTECT AND MAINTAIN THE QUALITY OF LIFE IN THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02316860
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/FeesForServicesLegalGrp/TotalAmt014603
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF REISINGER
IRS990/Form990PartVIISectionAGrp/PersonNm2JORDAN HEISLER
IRS990/Form990PartVIISectionAGrp/PersonNm3SANDY SHRADER
IRS990/Form990PartVIISectionAGrp/PersonNm4MATT LETTER
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES BRINDLE
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLOTTE ADCOCK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY/TREASURER
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/TotalAmt041082
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IRS990/InvestmentInJointVentureInd00
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IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CARE AND MAINTENANCE OF THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02998834
IRS990/NetAssetsOrFundBalancesEOYAmt03658807
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt018309
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0474400
IRS990/OccupancyGrp/TotalAmt0474400
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt040464
IRS990/OfficeExpensesGrp/TotalAmt040464
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt074
IRS990/OtherAssetsTotalGrp/EOYAmt016383
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LANDSCAPING SERVICE
IRS990/OtherExpensesGrp/Desc1MAJOR REPAIRS & REPLACE
IRS990/OtherExpensesGrp/Desc2COMMON AREA/LAKES/WATER
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE & GENERA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt086907
IRS990/OtherExpensesGrp/ProgramServicesAmt0923391
IRS990/OtherExpensesGrp/ProgramServicesAmt1415256
IRS990/OtherExpensesGrp/ProgramServicesAmt2176009
IRS990/OtherExpensesGrp/TotalAmt0923391
IRS990/OtherExpensesGrp/TotalAmt1415256
IRS990/OtherExpensesGrp/TotalAmt2176009
IRS990/OtherExpensesGrp/TotalAmt386907
IRS990/OtherLiabilitiesGrp/BOYAmt0465295
IRS990/OtherLiabilitiesGrp/EOYAmt0542569
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022514
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025694
IRS990/PrincipalOfficerNm0MATT LETTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0PROTECT/MAINTAIN PROPE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03053312
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03053312
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE RECREATIONAL ACTIVITIES AND SOCIAL EVENTS FOR THE MEMBERS OF THE COMMUNITY
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt034659
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05520
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt097271
IRS990/PYOtherExpensesAmt02207613
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02619234
IRS990/PYRevenuesLessExpensesAmt0508892
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02207613
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02716505
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0641664
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03047792
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02998834
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03658807
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01221480
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0710460
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0234133
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0400808
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0634941
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02550660
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt018309
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0307741
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0426017
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0733758
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0538619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID ASSESSMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0518388
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11340000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0SHORT TERM INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1LONG TERM INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt018309
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03192324
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 IS HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING 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 YEARS BEFORE 2022, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0541874
IRS990ScheduleD/TotalBookValueSecuritiesAmt01858388
IRS990ScheduleD/TotalExpensesPerForm990Amt02550660
IRS990ScheduleD/TotalLiabilityAmt0542569
IRS990ScheduleD/TotalRevenuePerForm990Amt03192324
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03210633
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02550660
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/ExplanationTxt1MEMBERSHIP IN THE CORPORATION IS LIMITED TO OWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HOMEOWNERS ELECT OFFICERS AND BOARD MEMBERS FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS HAVE THE POWER TO ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, ETC. ARE 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 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
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/TotalAssetsBOYAmt03518337
IRS990/TotalAssetsEOYAmt04291271
IRS990/TotalAssetsGrp/BOYAmt03518337
IRS990/TotalAssetsGrp/EOYAmt04291271
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0199141
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02351519
IRS990/TotalFunctionalExpensesGrp/TotalAmt02550660
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0519503
IRS990/TotalLiabilitiesEOYAmt0632464
IRS990/TotalLiabilitiesGrp/BOYAmt0519503
IRS990/TotalLiabilitiesGrp/EOYAmt0632464
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02998834
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03658807
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02351519
IRS990/TotalProgramServiceRevenueAmt03053312
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0139012
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03053312
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03192324
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03518337
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04291271
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09000 E PIMA CENTER PARKWAY STE 300
IRS990/USAddress/CityNm0SCOTTSDALE
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085258
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATT LETTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04805514300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ISLANDS COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ISLA
ReturnHeader/Filer/EIN0860499117
ReturnHeader/Filer/PhoneNum04805514300
ReturnHeader/Filer/USAddress/AddressLine1Txt09000 E PIMA CENTER PARKWAY STE 300
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/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL E HANSEN CPA
ReturnHeader/ReturnTs02025-11-07T11:51:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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