Civic Intelligence

Estrella Joint Committee Inc

EIN 86-0937965 • 501(c)4 • Scottsdale, AZ

Profile

Operations and maintenance of the joint common property and common areas, providing community and maintenance of the joint common property and common areas, providing community services, and allocating expenses equitably among the various land uses.

8360 E Via DE Ventura Ste L-100Scottsdale, AZ 85258

n/A

Siviq Scores

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

Liabilities / Assets

50th percentile

0.11x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.07x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

46th percentile

6.0%

Higher net margin than 46% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

$10M-$25M nonprofits • Source year 2022

Asset Growth

82nd percentile

17%

Faster asset growth than 82% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

12%

Faster revenue growth than 60% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,143,331

Up $1,063,197 (+17%) from 2023

Liabilities

Up

$757,062

Up $405,246 (+115%) from 2023

Net Assets

Up

$6,386,269

Up $657,951 (+11%) from 2023

Revenue

Up

$11,018,332

Up $1,197,951 (+12%) from 2023

Expenses

Up

$10,360,381

Up $892,937 (+9.4%) from 2023

Net Income

Up

$657,951

Up $305,014 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,758,505Liabilities 2010: $159,982Net Assets 2010: $1,598,5232010Assets 2011: $2,338,364Liabilities 2011: $343,421Net Assets 2011: $1,994,9432011Assets 2012: $3,248,260Liabilities 2012: $146,431Net Assets 2012: $3,101,8292012Assets 2013: $4,488,175Liabilities 2013: $191,241Net Assets 2013: $4,296,9342013Assets 2014: $4,560,504Liabilities 2014: $207,335Net Assets 2014: $4,353,1692014Assets 2015: $3,331,374Liabilities 2015: $295,604Net Assets 2015: $3,035,7702015Assets 2016: $3,874,444Liabilities 2016: $376,567Net Assets 2016: $3,497,8772016Assets 2017: $3,578,144Liabilities 2017: $312,457Net Assets 2017: $3,265,6872017Assets 2018: $4,609,645Liabilities 2018: $316,299Net Assets 2018: $4,293,3462018Assets 2019: $4,398,084Liabilities 2019: $247,873Net Assets 2019: $4,150,2112019Assets 2020: $4,636,114Liabilities 2020: $382,079Net Assets 2020: $4,254,0352020Assets 2021: $5,462,539Liabilities 2021: $527,507Net Assets 2021: $4,935,0322021Assets 2022: $5,485,429Liabilities 2022: $110,048Net Assets 2022: $5,375,3812022Assets 2023: $6,080,134Liabilities 2023: $351,816Net Assets 2023: $5,728,3182023Assets 2024: $7,143,331Liabilities 2024: $757,062Net Assets 2024: $6,386,2692024

Highlighted filing

2024

Assets$7,143,331
Liabilities$757,062
Net Assets$6,386,269

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,985,3762010Revenue 2011: $4,703,439Expenses 2011: $4,307,019Net Income 2011: $396,4202011Revenue 2012: $4,994,592Expenses 2012: $3,887,706Net Income 2012: $1,106,8862012Revenue 2013: $4,332,789Expenses 2013: $4,389,248Net Income 2013: -$56,4592013Revenue 2014: $4,878,141Expenses 2014: $4,821,906Net Income 2014: $56,2352014Revenue 2015: $5,071,262Expenses 2015: $6,388,661Net Income 2015: -$1,317,3992015Revenue 2016: $5,704,433Expenses 2016: $5,242,326Net Income 2016: $462,1072016Revenue 2017: $6,828,109Expenses 2017: $7,060,299Net Income 2017: -$232,1902017Revenue 2018: $7,895,685Expenses 2018: $6,868,026Net Income 2018: $1,027,6592018Revenue 2019: $8,452,360Expenses 2019: $8,595,495Net Income 2019: -$143,1352019Revenue 2020: $7,969,374Expenses 2020: $7,865,550Net Income 2020: $103,8242020Revenue 2021: $8,224,629Expenses 2021: $7,543,632Net Income 2021: $680,9972021Revenue 2022: $8,669,764Expenses 2022: $8,229,415Net Income 2022: $440,3492022Revenue 2023: $9,820,381Expenses 2023: $9,467,444Net Income 2023: $352,9372023Revenue 2024: $11,018,332Expenses 2024: $10,360,381Net Income 2024: $657,9512024

Highlighted filing

2024

Revenue$11,018,332
Expenses$10,360,381
Net Income$657,951

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.14$0.76$6.39$11.0$10.4$0.66
2023Detailed filing. Detailed filing data is available for this year.$6.08$0.35$5.73$9.82$9.47$0.35
2022Detailed filing. Detailed filing data is available for this year.$5.49$0.11$5.38$8.67$8.23$0.44
2021Detailed filing. Detailed filing data is available for this year.$5.46$0.53$4.94$8.22$7.54$0.68
2020Detailed filing. Detailed filing data is available for this year.$4.64$0.38$4.25$7.97$7.87$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.40$0.25$4.15$8.45$8.60$0.14
2018Detailed filing. Detailed filing data is available for this year.$4.61$0.32$4.29$7.90$6.87$1.03
2017Detailed filing. Detailed filing data is available for this year.$3.58$0.31$3.27$6.83$7.06$0.23
2016Detailed filing. Detailed filing data is available for this year.$3.87$0.38$3.50$5.70$5.24$0.46
2015Detailed filing. Detailed filing data is available for this year.$3.33$0.30$3.04$5.07$6.39$1.32
2014Detailed filing. Detailed filing data is available for this year.$4.56$0.21$4.35$4.88$4.82$0.06
2013Summary only. Only limited summary data is available for this year.$4.49$0.19$4.30$4.33$4.39$0.06
2012Summary only. Only limited summary data is available for this year.$3.25$0.15$3.10$4.99$3.89$1.11
2011Summary only. Only limited summary data is available for this year.$2.34$0.34$1.99$4.70$4.31$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.16$1.60$3.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$11,018,332
Mission and Program Overview

Mission

Operations and maintenance of the joint common property and common areas, providing community and maintenance of the joint common property and common areas, providing community services, and allocating expenses equitably among the various land uses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,453,098$3,170,965▲ $1,717,867
Savings and Temporary Cash Investments$1,558,000$2,505,180▲ $947,180
Cash and Non-Interest-Bearing Accounts$2,726,293$1,191,371▼ $1,534,922
Land, Buildings, and Equipment, Net$251,582$177,906▼ $73,676
Prepaid Expenses and Deferred Charges$48,445$58,557▲ $10,112
Accounts Receivable$8,175$24,150▲ $15,975
Total Assets$6,080,134$7,143,331▲ $1,063,197
Other Assets Total$34,541$15,202▼ $19,339
Liabilities
Accounts Payable and Accrued Expenses$143,196$631,312▲ $488,116
Other Liabilities$208,620$125,750▼ $82,870
Total Liabilities$351,816$757,062▲ $405,246
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,031,069$4,533,678▲ $502,609
Net Assets Without Donor Restrictions$1,697,249$1,852,591▲ $155,342
Total Net Assets Fund Balance$5,728,318$6,386,269▲ $657,951
Total Liabilities and Net Assets / Fund Balance$6,080,134$7,143,331▲ $1,063,197

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$177,906$322,301$500,207
Other Securities$3,170,965--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff ZimmermanPresident
Barbara ErtlVice President
Aaron PedersonDirector
David WestbergDirector
Bob NobisSecretary/treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Capital Consultants MgmtManagement8360 EAST VIA DE VENTURA, Scottsdale, AZ 85248$3,888,832
Bright View LandscapeLandscapingPO BOX 31001-2463, Pasadena, CA 91110$2,732,083
Metro Builders LLCContractor2375 E CAMELBACK RD STE 600M, Phoenix, AZ 85016$314,030
Meh Pool Services INCPool Service6050 N BLACK CANYON HWY, Phoenix, AZ 85017$188,454
Americas FactorsContractor10430-28 PIONEER BLVD, Santa Fe Springs, CA 90670$112,099
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,692,914
Investment Income
$224,858
Other Revenue
$100,560
Change in Net Assets
$657,951

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,018,332
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,018,332
Total Revenue per Form 990
$11,018,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,360,381
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
Fees for Services Management$3,771,579$116,995-$3,888,574
Occupancy$900,243--$900,243
Insurance$285,225$12,914-$298,139
All Other Expenses$155,613$98,098-$253,711
Other Expenses$191,897--$191,897
Depreciation Depletion$104,307--$104,307
Office Expenses-$72,296-$72,296
Fees for Services Legal-$58,150-$58,150
Fees for Services Accounting-$18,820-$18,820
Total Functional Expenses$9,983,108$377,273$0$10,360,381

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,360,381
Total Expenses per Audited Statements$10,360,381
Total Expenses per Form 990$10,360,381
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
Finance Agreement$105,938
Other Liabilities$17,318
Prepaid Assessment$1,394
Refundable Deposits$1,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 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 of the board of directors and the approval of the declarant.

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. Made available to members upon request.

Filing and Contact Details

Filer

Filer Name
Estrella Joint Committee Inc
EIN
86-0937965
Phone
4809217500
Address
8360 E VIA DE VENTURA STE L-100, SCOTTSDALE, AZ 85258

Signing Officer

Name
Jeff Zimmerman
Title
President
Phone
4809217500
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Zimmerman
Formed
1995
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
5
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 corporation accounts for uncertain tax positions, if any, in accordance with fasb accounting standards codification section 740. In accordance with these professional standards, the corporation 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 ending december 31, 2024. The corporation 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 corporation's financial condition, net income or cash flows. Accordingly, the corporation has not recorded any reserves, or related accruals for interest and penalties for uncertain tax provisions at december 31, 2024. The corporation is subject to routine audits by taxing jurisdictions; however, there are no audits currently in progress for any tax periods. The corporation 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 AppendixShowing 400 of 439 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/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OPERATIONS AND MAINTENANCE OF THE JOINT COMMON PROPERTY AND COMMON AREAS, PROVIDING COMMUNITY AND MAINTENANCE OF THE JOINT COMMON PROPERTY AND COMMON AREAS, PROVIDING COMMUNITY SERVICES, AND ALLOCATING EXPENSES EQUITABLY AMONG THE VARIOUS LAND USES.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0900243
IRS990/OccupancyGrp/TotalAmt0900243
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt072296
IRS990/OfficeExpensesGrp/TotalAmt072296
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IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
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IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FINANCE AGREEMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2REFUNDABLE DEPOSITS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION SECTION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE CORPORATION 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 ENDING DECEMBER 31, 2024. THE CORPORATION 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 CORPORATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE CORPORATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2024. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE CORPORATION 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:
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IRS990ScheduleD/TotalBookValueSecuritiesAmt03170965
IRS990ScheduleD/TotalExpensesPerForm990Amt010360381
IRS990ScheduleD/TotalLiabilityAmt0125750
IRS990ScheduleD/TotalRevenuePerForm990Amt011018332
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011018332
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010360381
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/ExplanationTxt1SUBJECT 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 OF THE BOARD OF DIRECTORS AND THE APPROVAL OF THE DECLARANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THE INFORMATION CONTAINED IN LINE 19 AVAILABLE TO THE PUBLIC AT THE OFFICES OF ITS MANAGING AGENT UPON REQUEST. 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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ESTRELLA COMMUNITY ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1VILLAGES OF ESTRELLA MOUNTAIN RANCH
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CARE AND MAINTENANCE OF THE COMMUNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CARE AND MAINTENANCE OF THE COMMUNITY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt18360 E VIA DE VENTURA STE L100
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ESTRELLA COMMUNITY ASSOCIATION
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