2024-11-15T11:07:51+00:00 2023-12-31 440160260 Forvis Mazars LLP PO Box 3667 Little Rock AR 722033667 990 2023-01-01 710390240 Bella Vista Village Property Owners Assoc BELL 4798558000 98 Clubhouse Drive Bella Vista AR 72715 THOMAS JUDSON PRESIDENT 4798555040 2024-11-15 true true Amber Sherrill P00748683 5013721040 2024-11-15 2023 2024-10-15 13:58:12Z THOMAS JUDSON 98 Clubhouse Drive Bella Vista AR 72715 37674880 false X WWW.BELLAVISTAPOA.COM X 1965 AR TO SERVE MEMBERS OF THE BELLA VISTA PROPERTY OWNERS ASSOCIATION WITH WATER DISTRIBUTION SYSTEMS, COMMON PROPERTY MAINTENANCE, AND RECREATIONAL FACILITIES. 9 9 578 44 2091241 0 5711 6112 20362563 21860476 2133064 1229473 9312097 9371307 31813435 32467368 29934 42616 0 0 15414237 16457340 0 0 0 15968498 15145375 31412669 31645331 400766 822037 66632382 66663196 9850656 9059433 56781726 57603763 X TO SERVE MEMBERS OF THE BELLA VISTA PROPERTY OWNERS ASSOCIATION WITH WATER DISTRIBUTION SYSTEMS, COMMON PROPERTY MAINTENANCE, AND RECREATIONAL FACILITIES. false false 15309967 42616 17569568 RECREATION: BELLA VISTA IS A 36,000 ACRE RECREATIONAL COMMUNITY IN NORTHWEST ARKANSAS OFFERING SEVEN GOLF COURSES, SEVEN PRIVATE LAKES, 100+ MILES OF NATURE TRAILS FOR HIKING AND BIKING, SWIMMING POOLS AND A BEACH, PARKS AND PAVILIONS, RV PARK AND CAMPGROUND, RECREATION CENTERS, TENNIS CENTER, RESTAURANTS, AND MUCH MORE. 5444979 0 11266996 WATER DEPARTMENT: NOT FOR PROFIT WATER UTILITY SERVING MEMBERS OF THE PROPERTY OWNERS ASSCOCIATION. 1356144 0 31577 MAINTENANCE DEPARTMENT: THE MAINTENANCE & CONSTRUCTION DIVISION IS MADE UP OF MULTIPLE DEPARTMENTS WITHIN THE MAC DIVISION THAT PERFORMS A MULTITUDE OF MAINTENANCE FUNCTIONS FOR ALL POA ORGANIZATIONS FACILITIES, GROUNDS, HVACR, HEAVY EQUIPMENT AND VEHICLE EQUIPMENT MAINTENANCE AND PROJECTS. 517589 0 0 STREET DEPARTMENT 517589 22628679 false false false false false false false false false true false false false false false true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false true 92 0 true 578 true true true false false false true true false false false X 9 9 false false false false true true true true true false false false true true true true true true true false AR X THOMAS JUDSON 4798555040 98 CLUBHOUSE DRIVE BELLA VISTA AR 72715 David Brandenburg Chairperson 7.0 0.0 X X 0 0 0 Jan Hagan Vice Chairperson 7.0 0.0 X X 0 0 0 Jackie Gain Director 7.0 0.0 X 0 0 0 Jan Simms Director 7.0 0.0 X 0 0 0 Jason Loyd Director 7.0 0.0 X 0 0 0 JB Portillo Director 7.0 0.0 X 0 0 0 JEFF HENDREN DIRECTOR 7.0 0.0 X 0 0 0 Jerre Barron Jr Director 7.0 0.0 X 0 0 0 Mike Abb Director 7.0 0.0 X 0 0 0 Sandy Fosdick Director 7.0 0.0 X 0 0 0 Beth Nagel CFO/Treasurer 40.0 0.0 X 174034 0 38100 Doug McCash VP & Legal Counsel 40.0 0.0 X 199978 0 72326 Jessica McCrary Secretary 40.0 0.0 X 59870 0 28602 Thomas Judson President 40.0 0.0 X 299829 0 126788 Darryl Muldoon Director of Golf Operations 40.0 0.0 X 146818 0 47299 Francis Taggart Director of Maintenance & Construction 40.0 0.0 X 168588 0 31879 Joan Glubczynski Director of Recreation & Wellness 40.0 0.0 X 142312 0 27222 Keith Ihms Director of Golf Maintenance 40.0 0.0 X 158797 0 27441 Thomas Lee Director of Business Development 40.0 0.0 X 136623 0 22650 1486849 0 422307 12 false true false R & K JANITORIAL SOLUTIONS 1514 W ASH ST ROGERS AR 72758 JANITORIAL SERVICES 221502 KUTAK ROCK LLP PO BOX 30057 OMAHA NE 681031157 LEGAL SERVICES 187370 RAINES TREE CARE LLC 15561 JACK CRABTREE ROAD BENTONVILLE AR 72712 TREE TRIMMING & REMOVAL 157812 CEDAR VALLEY ENTERPRISES LLC PO BOX 5604 BELLA VISTA AR 727140604 JANITORIAL SERVICES 133812 OZARK KENWORTH LLC PO BOX 879269 KANSAS CITY MO 641879269 MAINTENANCE & REPAIR SERVICES 124580 5 0 0 0 0 0 6112 0 6112 MEMBERSHIP DUES 713910 11929156 11929156 0 0 GOLF CART & GREEN FEES 713910 5144125 3799599 1344526 0 PRO SHOP, VEHICLE PARK FEES, OTHER 713990 2907859 2836869 70990 0 MEMBERSHIP TRANSFER FEES 713990 722626 722626 0 0 RESTAURANT & RV PARK INCOME 720000 619392 0 619392 0 537318 480985 56333 0 21860476 411434 0 0 411434 0 0 0 0 0 0 0 0 12750 0 0 0 12750 0 12750 0 0 12750 0 837403 0 19364 0 818039 818039 0 0 818039 0 0 0 0 0 0 0 0 0 0 0 0 14287054 5188148 9098906 9098906 0 0 REBATES 900099 58644 0 0 58644 DISCOUNTS EARNED 900099 27467 0 0 27467 SCRAP INCOME 900099 3139 0 0 3139 170401 0 0 170401 259651 32467368 28868141 2091241 1501874 42616 42616 0 0 0 0 0 0 968491 0 968491 0 0 0 0 0 12497451 9131319 3366132 0 647510 473106 174404 0 1281190 936107 345083 0 1062698 776465 286233 0 0 0 0 54460 39791 14669 0 81008 0 81008 0 0 0 0 0 0 0 0 0 0 0 1267046 925773 341273 0 169261 123671 45590 0 1088738 795491 293247 0 420359 307137 113222 0 0 0 0 0 1920284 1403064 517220 0 48132 35168 12964 0 0 0 0 0 48660 35554 13106 0 39235 39235 0 0 0 0 0 0 2903004 2121093 781911 0 928861 678676 250185 0 EQUIPMENT EXPENSE 2026253 1480491 545762 0 MAINTENANCE & REPAIRS 1694172 1237854 456318 0 GOLF MAIN EQUIPMENT LEASE 934304 934304 0 0 STUMP DUMP 629315 459812 169503 0 892283 651952 240331 0 31645331 22628679 9016652 0 38550 38925 10339642 6176621 0 0 1078350 1001261 0 0 0 0 0 0 866885 995782 420348 385800 119967704 62910471 53097936 57057233 0 0 0 0 0 0 790671 1007574 66632382 66663196 4916766 4467488 0 0 1723027 1267181 0 0 0 0 0 0 3210863 3324764 0 0 0 0 9850656 9059433 0 0 0 0 X 0 0 0 0 56781726 57603763 56781726 57603763 66632382 66663196 822037 0 0 0 0 0 X false true X true false 0 20312724 20312724 0 22886082 16261926 6624156 0 0 0 0 0 41926102 32798399 9127703 0 34842796 13850146 20992650 57057233 37628049 0 0 0 5188148 5188148 32439901 0 27467 27467 32467368 36806012 0 0 0 5188148 5188148 31617864 0 27467 27467 31645331 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 5188148 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements REVENUE INCLUDED IN EXPENSES PER AUDIT - 27467 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 5188148 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements REVENUE INCLUDED IN EXPENSES PER AUDIT - 27467 true THE BELLA VISTA FOUNDATION PO BOX 5261 BELLA VISTA AR 72714 453690216 501(c)(3) 15506 0 N/A N/A CHARITABLE GIVING BELLA VISTA ANIMAL SHELTER INC PO BOX 5248 BELLA VISTA AR 72714 710782035 501(c)(3) 7000 0 N/A N/A CHARITABLE GIVING BELLA VISTA RECYCLING FOUNDATION 400 PINION BLUFF DRIVE BELLA VISTA AR 72714 710838077 501(c)(3) 6170 0 N/A N/A CHARITABLE GIVING 3 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. KEY PERSONNEL SERVE ON GOVERNING BOARDS OF GRANTEES TO MONITOR PROGRESS TOWARD MISSION GOALS. X false true false false false false false true false Thomas Judson President 255426 0 0 0 44403 0 101677 0 25111 0 426617 0 0 0 Beth Nagel CFO/Treasurer 144511 0 28313 0 1210 0 29829 0 8271 0 212134 0 0 0 Doug McCash VP & Legal Counsel 158702 0 40724 0 552 0 48167 0 24159 0 272304 0 0 0 Francis Taggart Director of Maintenance & Construction 132370 0 33349 0 2869 0 23595 0 8284 0 200467 0 0 0 Darryl Muldoon Director of Golf Operations 117264 0 29244 0 310 0 24813 0 22486 0 194117 0 0 0 Joan Glubczynski Director of Recreation & Wellness 128927 0 10000 0 3385 0 19103 0 8119 0 169534 0 0 0 Thomas Lee Director of Business Development 125703 0 10000 0 920 0 14531 0 8119 0 159273 0 0 0 Keith Ihms Director of Golf Maintenance 135186 0 23070 0 541 0 19839 0 7602 0 186238 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) PLAN: THOMAS JUDSON RECEIVED A PAYOUT OF $50,000 FROM THE 457(F) PLAN, WHICH IS INCLUDED IN HIS W-2 WAGES. A CONTRIBUTION OF $31,036 WAS ALSO MADE TO THE 457F PLAN BY THE ORGANIZATION, WHICH IS INCLUDED HIS DEFERRED COMPENSATION. Schedule J, Part I, Line 7 Non-fixed payments 2023 BONUSES WERE DETERMINED AT THE DISCRETION OF THE GENERAL MANAGER. THESE WERE DETERMINED BASED ON INDIVIDUAL GOALS AND COMPANY PERFORMANCE. Form 990, Part III, Line 4d Description of other program services (Expenses $ 517,589 including grants of $ 0)(Revenue $ 0) STREET DEPARTMENT Form 990, Part VI, Line 6 & 7A MEMBERS OF THE ORGANIZATION ARE OWNERS OF PROPERTY WITHIN BELLA VISTA VILLAGE. THE MEMBERS THAT ARE IN GOOD STANDING ARE ALLOWED TO VOTE ON THE MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 15 A&B COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED ANNUALLY BY IMMEDIATE SUPERVISOR, NEXT LEVEL SUPERVISOR, AND HUMAN RESOURCES. THE INFORMATION USED IN THE REVIEW AND APPROVAL PROCESS IS OBTAINED FROM THE HUMAN RESOURCES DEPARTMENT AND OUTSIDE SOURCES AND COMPARED TO SIMILAR POSITIONS FROM COMPARABLE ORGANIZATIONS. Form 990, Part VI, Line 8b ORGANIZATION DOES NOT HAVE A COMMITTEE THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MEMBERS VOTE ON ASSESSMENTS, BOARD OF DIRECTORS, AND DECLARATION CHANGES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CONTROLLER AND TREASURER REVIEW ALL ASPECTS OF THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST POLICY COVERS THE BOARD MEMBERS, OFFICERS, AND SENIOR STAFF MEMBERS. WHENEVER ANY DIRECTOR OR OFFICER HAS A CONFLICT OF INTEREST, HE OR SHE IS TO NOTIFY THE BOARD CHAIR OF SUCH CONFLICT. WHENEVER A STAFF MEMBER HAS A CONFLICT OF INTEREST, HE OR SHE IS TO NOTIFY THE PRESIDENT/GENERAL MANAGER OF SUCH CONFLICT. WHEN ANY CONFLICT OF INTEREST IS RELEVANT TO A MATTER THAT REQUIRES ACTION BY THE BOARD, THE INTERESTED PERSON SHALL NOT BE INVOLVED DURING BOARD OR COMMITTEE DISCUSSION OR DECISION ON THE MATTER. FAILURE TO DISCLOSE A CONFLICT OF INTEREST IS SUBJECT TO THE DISCIPLINARY PROCEDURES. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY WEBSITE. Form 990, Part VIII, Line 2f Other Program Service Revenue COMMUNITY & REC CENTER - Total Revenue: 537318, Related or Exempt Function Revenue: 480985, Unrelated Business Revenue: 56333, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue ALL OTHER REVENUE - Total Revenue: 170401, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 170401;