2023-11-10T16:37:17-06:00 2022-12-31 FORVIS LLP PO BOX 3667 LITTLE ROCK AR 722033667 990 2022-01-01 710390240 BELLA VISTA VILLAGE PROPERTY OWNERS ASSOC % TOM JUDSON BELL 4798558000 98 CLUBHOUSE DRIVE BELLA VISTA AR 72715 THOMAS JUDSON PRESIDENT 4798555040 2023-11-10 true THOMAS JUDSON 000000000 AMBER SHERRILL P00748683 5013721040 2 2022 2023-04-26 12:10:37Z THOMAS JUDSON 98 CLUBHOUSE DRIVE BELLA VISTA AR 72715 36521283 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 9 595 9 2776818 401453 22402 5711 19491155 20362563 994636 2133064 10630092 9312097 31138285 31813435 25000 29934 0 0 13462041 15414237 0 0 0 12801199 15968498 26288240 31412669 4850045 400766 65598574 66632382 9217614 9850656 56380960 56781726 X TO SERVE MEMBERS OF THE BELLA VISTA PROPERTY OWNERS ASSOCIATION WITH WATER DISTRIBUTION SYSTEMS, COMMON PROPERTY MAINTENANCE, AND RECREATIONAL FACILITIES. false false 15236455 29934 16162138 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. 6344391 0 11250258 WATER DEPARTMENT: NOT FOR PROFIT WATER UTILITY SERVING MEMBERS OF THE PROPERTY OWNERS ASSCOCIATION. 1327485 0 54264 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. 378104 0 0 STREET DEPARTMENT 378104 0 0 23286435 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 false false true false false false false false false false false false false false false false false false false true 71 0 true 595 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 TOM JUDSON 4798555040 98 CLUBHOUSE DRIVE BELLA VISTA AR 72715 X THOMAS JUDSON PRESIDENT 40.0 0.0 X 305642 0 206246 DOUG MCCASH VP & LEGAL COUNSEL 40.0 0.0 X 190005 0 36314 FRANCIS TAGGART DIRECTOR OF MAINT & CONSTR 40.0 0.0 X 154746 0 16139 JOAN GLUBCZYNSKI DIRECTOR OF RECREATION 40.0 0.0 X 138870 0 25419 KEITH IHMS DIRECTOR OF GOLF MAINTENANCE 40.0 0.0 X 146419 0 16192 STACIE HIGGINS TREASURER (JAN - AUG) 40.0 0.0 X 142923 0 14589 DARRYL MULDOON DIRECTOR OF GOLF OPERATIONS 40.0 0.0 X 136937 0 13710 THOMAS LEE DIR OF BUSINESS DEVELOPMENT 40.0 0.0 X 134883 0 12328 JESSICA MCCRARY SECRETARY (MAR - DEC) 40.0 0.0 X 55660 0 6297 BETH NAGEL TREASURER (SEPT - DEC) 40.0 0.0 X 38643 0 667 CORINNE MORIN SECRETARY (JAN - FEB) 40.0 0.0 X 16078 0 1597 DAVID BRANDENBURG CHAIRPERSON 10.0 0.0 X X 0 0 0 JERRE BARRON JR VICE CHAIRPERSON 10.0 0.0 X X 0 0 0 TEAH BIDWELL DIRECTOR 10.0 0.0 X 0 0 0 MIKE ABB DIRECTOR 10.0 0.0 X 0 0 0 JAN SIMMS DIRECTOR 10.0 0.0 X 0 0 0 SANDY FOSDICK DIRECTOR 10.0 0.0 X 0 0 0 JACKIE GAIN DIRECTOR 10.0 0.0 X 0 0 0 JAN HAGAN DIRECTOR 10.0 0.0 X 0 0 0 JB PORTILLO DIRECTOR 10.0 0.0 X 0 0 0 JASON LOYD DIRECTOR 10.0 0.0 X 0 0 0 1460806 0 349498 12 false true false KUTAK ROCK LLP PO BOX 30057 OMAHA NE 681031157 LEGAL SERVICES 299911 DECCO EXCAVATION PO BOX 1780 ROGERS AR 72757 EXCAVATION & PAVING 788755 DECCO CONTRACTORS PAVING INC PO BOX 22923 ROGERS AR 72758 WATER UTILITY CONSTR 451816 EMERY SAPP SONS INC 2301 I-70 DRIVE NW COLUMBIA MO 65202 CONSTRUCTION SERVICE 318363 WELLS FARGO FINANCIAL LEASING PO BOX 77096 MINNEAPOLIS MN 554807796 LEASING SERVICES 239274 17 5711 5711 Membership Dues 713910 11373774 11373774 Golf Cart & Green Fees 713910 4210532 3166925 1043607 Pro Shop, Vehicle Park Fees, Other 713990 2874659 2841842 32817 Membership Transfer Fees 713990 839991 839991 RESTAURANT & RV PARK INCOME 720000 551534 551534 512073 414946 97127 0 20362563 143346 143346 0 0 53386 0 53386 0 53386 38086 15300 2052128 62410 1989718 1989718 873746 1115972 0 0 0 0 0 0 13484211 4645438 8838773 8838773 ADVERTISING INCOME 541890 139901 139901 DISCOUNTS EARNED 900099 36114 36114 SCRAP INCOME 900099 1488 1488 242435 242435 419938 31813435 27476251 2776818 1554655 29934 29934 0 0 0 1014660 1014660 0 11222664 8534769 2687895 426262 324170 102092 1816637 1381542 435095 934014 710312 223702 0 63210 48071 15139 80392 80392 0 0 0 1395682 1061408 334274 0 206555 157084 49471 932388 709076 223312 367539 279511 88028 0 1949654 1482700 466954 56398 42890 13508 0 112363 85451 26912 109614 109614 0 3003590 2284212 719378 760580 578417 182163 EQUIPMENT EXPENSE 2179771 1657703 522068 MAINTENANCE & REPAIRS 1705550 1297061 408489 STUMP DUMP 1355658 1030970 324688 GOLF MAIN EQUIPMENT LEASE 821043 821043 868511 660497 208014 31412669 23286435 8126234 0 30155 38550 7794537 10339642 0 0 1070962 1078350 0 0 0 0 0 0 581918 866885 254800 420348 115755298 61895299 53976501 53859999 0 0 1885824 0 0 0 0 0 3877 28608 65598574 66632382 3227447 4916766 0 0 1795411 1723027 2942149 0 0 0 0 0 1252607 3210863 0 0 0 0 9217614 9850656 X 0 0 0 0 56380960 56781726 56380960 56781726 65598574 66632382 400766 X false true X true false 20310152 20310152 22990612 15700688 7289924 40926514 32038649 8887865 31528020 14155962 17372058 53859999 36458873 4645438 4645438 31813435 31813435 36058107 4645438 4645438 31412669 31412669 FORM 990, 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. FORM 990, SCHEDULE D, PART XI, LINE 2D COST OF GOODS SOLD $4,645,438 FORM 990, SCHEDULE D, PART XII, LINE 2D COST OF GOODS SOLD $4,645,438 X false true false false false false false true false THOMAS JUDSON PRESIDENT 225244 0 75000 0 5398 0 195508 0 10738 0 511888 0 0 0 STACIE HIGGINS TREASURER (JAN - AUG) 94762 0 32112 0 16049 0 7240 0 7349 0 157512 0 0 0 DOUG MCCASH VP & LEGAL COUNSEL 148542 0 41017 0 446 0 9830 0 26484 0 226319 0 0 0 FRANCIS TAGGART DIRECTOR OF MAINT & CONSTR 121772 0 31132 0 1842 0 8049 0 8090 0 170885 0 0 0 KEITH IHMS DIRECTOR OF GOLF MAINTENANCE 118638 0 19670 0 8111 0 7311 0 8881 0 162611 0 0 0 JOAN GLUBCZYNSKI DIRECTOR OF RECREATION 115705 0 20077 0 3088 0 16201 0 9218 0 164289 0 0 0 DARRYL MULDOON DIRECTOR OF GOLF OPERATIONS 107278 0 27169 0 2490 0 7048 0 6662 0 150647 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) PLAN AND RECEIVED CONTRIBUTIONS FROM THE ORGANIZATION. THOMAS JUDSON - $180,521 FORM 990, SCHEDULE J, PART I, LINE 7 2022 BONUSES WERE DETERMINED AT THE DISCRETION OF THE GENERAL MANAGER. THESE WERE DETERMINED BASED ON INDIVIDUAL GOALS AND COMPANY PERFORMANCE. FORM 990, PART VI, SECTION A, LINES 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, SECTION A, LINE 7B MEMBERS VOTE ON ASSESSMENTS, BOARD OF DIRECTORS, AND DECLARATION CHANGES. FORM 990, PART VI, SECTION A, LINE 8B ORGANIZATION DOES NOT HAVE A COMMITTEE THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER AND TREASURER REVIEW ALL ASPECTS OF THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINES 15A & 15B 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, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY WEBSITE.