2022-09-07T11:52:38-05:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2021-01-01 860832131 SUN CITY GRAND COMMUNITY ASSOCIATION INC SUNC 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 ALAN MEYER BOARD TREASURER 6235467453 2022-08-31 1 ALAN MEYER 999009999 MELISSA HANGSLEBEN P02087031 6022662248 2022-08-31 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z EARLE GREENBERG 19726 N REMINGTON DRIVE SURPRISE AZ 85374 27956079 0 X WWW.SUNCITYGRAND.COM X 1996 AZ SUN CITY GRAND COMMUNITY ASSOCIATION, INC. HAS BEEN FORMED FOR THE PURPOSE OF OWNING, OPERATING, MAINTAINING, AND PRESERVING FACILITIES WHICH ENHANCE THE RECREATIONAL, SOCIAL, AND LEISURE INTERESTS OF THE ASSOCIATION AND THE SURROUNDING COMMUNITY. 7 7 350 250 353179 224677 0 0 24665967 26304991 456301 385769 26575 222934 25148843 26913694 0 0 0 0 9966256 9899191 0 0 0 16134708 16665168 26100964 26564359 -952121 349335 67540516 71979980 34886082 39435046 32654434 32544934 TO ENHANCE, PRESERVE AND PROTECT THE QUALITY OF LIFE, AESTHETICS, AND ACTIVITIES OF THE COMMUNITY AND ITS HOMEOWNERS BY PROVIDING AND MAINTAINING POSITIVE, CREATIVE, COMPASSIONATE CUSTOMER SERVICE THROUGH TEAMWORK, COMMUNICATION, AND A PROGRESSIVE VISION. 0 0 22083601 0 25974027 SUN CITY GRAND (SCG) IS A UNIQUE COMMUNITY WITH RESORT-LIKE AMENITIES AND VAST FELLOWSHIP. SCG OFFERS SOCIALIZATION, RECREATION, AND EDUCATIONAL ACTIVITIES INCLUDING AWARD-WINNING CHAMPIONSHIP GOLF COURSES. SCG PROTECTS AND MAINTAINS THE QUALITY OF LIFE IN THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION. 22083601 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 88 0 350 1 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 0 0 0 1 0 0 X DAVID REBER 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 DON LOVE PRESIDENT (LEFT 4/1/2021) 1.00 X X 0 0 0 EARLE GREENBERG PRESIDENT 1.00 X X 0 0 0 STEPHANIE SLOGGET O'DELL VICE PRESIDENT 1.00 X X 0 0 0 ALAN MEYER TREASURER 1.00 X X 0 0 0 STEVE BOWEN SECRETARY 1.00 X X 0 0 0 ROD RANKIN DIRECTOR 1.00 X 0 0 0 CAROL WHITE DIRECTOR 1.00 X 0 0 0 EUGENE NEIGOFF DIRECTOR (LEFT 4/1/2021) 1.00 X 0 0 0 RENEE MITCHELL DIRECTOR 1.00 X 0 0 0 BARBARA MINICK DIRECTOR (LEFT 9/30/2021) 1.00 X 0 0 0 W DAVID TWIGGS GENERAL MANAGER 40.00 X 142800 0 33533 DAVID REBER FINANCE MANAGER 40.00 X 110968 0 22469 JEFFREY HOCHMAN DIRECTOR OF GOLF OPERATIONS 40.00 X 142800 0 32695 DAVID BERGSTROM SUPERINTENDENT 40.00 X 126777 0 30723 523345 0 119420 4 0 1 0 GOTHIC LANDSCAPE MAINTENANCE 4235 E WINSLOW AVE PHOENIX AZ 85040 LANDSCAPE MAINTENANCE 2658800 UNIDINE CORPORATION 1000 WASHINGTON STREET SUITE 510 BOSTON MA 02118 CATERING 603438 HUNTINGTON NATIONAL BANK 4466 N HIGH STREET COLUMBUS OH 43214 FINANCIAL SERVICES 354105 CARPENTER HAZELWOOD 1400 E SOUTHERN AVE 400 TEMPE AZ 85282 LEGAL SERVICES 188568 ET WATER 6 HAMILTON LANDING 175 NOVATO CA 94949 CELL PHONE HOT SPOTS SUBSCRIPTION 170219 5 MEMBERSHIP ASSESSMENTS 713990 16263418 16263418 GOLF RELATED REVENUES 713910 7948612 7862702 85910 CHARTERED CLUB REVENUES 713990 802056 802056 OTHER REVENUES & FEES 713990 690232 678810 11422 RECREATION CENTER OPERATIONS 713990 600673 494561 106112 26304991 385769 385769 449688 122072 327616 327616 126897 200719 815631 920313 -104682 -127520 22838 26913694 25974027 353179 586488 X 309771 88167 221604 7692467 6330699 1361768 168909 142754 26155 964044 799966 164078 764000 616548 147452 62976 19919 43057 257847 81557 176290 42289 42289 607535 192164 415371 1185962 819618 366344 136335 94221 42114 2126147 1960914 165233 2466654 2219989 246665 796553 716898 79655 REPAIRS AND MAINTENANCE 2754123 2754123 LANDSCAPING 2542033 2542033 EQUIPMENT RENT 926200 640097 286103 OTHER OPERATING EXPENSE 886113 512844 373269 1874401 1551090 323311 26564359 22083601 4480758 0 2450420 2578123 7795675 4833538 95751 117776 349401 249833 394985 649839 92130294 65527536 26780803 26602758 29606414 36888113 67067 60000 67540516 71979980 933444 2455473 7958629 7922778 25994009 29056795 34886082 39435046 X 0 0 26780803 26602758 5873631 5942176 32654434 32544934 67540516 71979980 349335 -458835 0 X X 0 1 X 1 0 1 1 0 7804876 7804876 71291923 58341852 12950071 12833659 7185684 5647975 199836 199836 26602758 OTHER LIABILITIES 270486 REPLACEMENT FUND RESERVES 22366910 CARE FUND RESERVES 6419399 29056795 X 27497244 -458835 -458835 27956079 -1042385 -1042385 26913694 27606744 1042385 1042385 26564359 0 26564359 PART X, LINE 2: THE ASSOCIATION HAS RECEIVED FROM THE INTERNAL REVENUE SERVICE (IRS) AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE FOR EXEMPT FUNCTION INCOME EARNED DURING THE YEARS ENDED DECEMBER 31, 2021 AND 2020. A PROVISION IS MADE IN THE FINANCIAL STATEMENTS FOR INCOME TAX EXPENSE ON UNRELATED TRADE OR BUSINESS INCOME EARNED, WHEN REQUIRED. THE ASSOCIATION FILES IRS FORM 990-T AND AZ FORM 99T, WHICH HAVE A FLAT TAX RATE OF 21%, AND 4.9% RESPECTIVELY, THAT IS APPLIED TO NET TAXABLE INCOME. THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 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 IRS EXAMINATION. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE -920,313. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE -122,072. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE 920,313. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE 122,072. X X 0 0 0 0 0 0 0 0 0 W DAVID TWIGGS GENERAL MANAGER 142800 0 0 0 0 0 8180 0 25353 0 176333 0 0 0 JEFFREY HOCHMAN DIRECTOR OF GOLF OPERATIONS 142800 0 0 0 0 0 7369 0 25326 0 175495 0 0 0 DAVID BERGSTROM SUPERINTENDENT 126777 0 0 0 0 0 5433 0 25290 0 157500 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A COMMITTEES COMPRISED SOLELY OF MEMBERS OF THE BOARD MAY BE APPOINTED TO EXERCISE THE AUTHORITY OF THE BOARD. SUCH COMMITTEES SHALL BE APPOINTED UPON THE APPROVAL OF AT LEAST A MAJORITY OF THE DIRECTORS. NOTWITHSTANDING THE ABOVE, NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD IN REFERENCE TO (A) SUBMISSION TO THE MEMBERS OF ANY MATTER REQUIRING AN ACT OF THE MEMBERS; OR (B) FILLING VACANCIES ON THE BOARD OR ON ANY COMMITTEE OF THE BOARD. THE BOARD MAY, WITH OR WITHOUT CAUSE. DISSOLVE ANY SUCH COMMITTEE OR REMOVE ANY DIRECTOR FROM THE COMMITTEE AT ANY TIME. FORM 990, PART VI, SECTION A, LINE 6 EACH LOT OWNER IN GOOD STANDING MAY CAST ONE VOTE ON ALL MATTERS REQUIRING MEMBER APPROVAL. FORM 990, PART VI, SECTION A, LINE 7A EACH BOARD MEMBER IS ELECTED BY A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS CONDUCTED BY THE BOARD OF DIRECTORS. THEY REVIEW COMPENSATION SURVEYS AND THE COMPENSATION DECISION IS DOCUMENTED IN THE EMPLOYEE'S WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABE UPON REQUEST. FORM 990, PART IX, LINE 24E CHARTERED CLUB EXPENSES: PROGRAM SERVICE EXPENSES 748,301. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 748,301. SEED: PROGRAM SERVICE EXPENSES 198,570. MANAGEMENT AND GENERAL EXPENSES 88,754. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 287,324. FERTILIZER: PROGRAM SERVICE EXPENSES 189,389. MANAGEMENT AND GENERAL EXPENSES 84,651. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 274,040. TRASH REMOVAL: PROGRAM SERVICE EXPENSES 119,012. MANAGEMENT AND GENERAL EXPENSES 53,195. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 172,207. FUEL: PROGRAM SERVICE EXPENSES 109,358. MANAGEMENT AND GENERAL EXPENSES 48,880. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 158,238. PESTICIDES: PROGRAM SERVICE EXPENSES 107,013. MANAGEMENT AND GENERAL EXPENSES 47,831. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 154,844. COMMUNITY ENHANCEMENTS: PROGRAM SERVICE EXPENSES 79,447. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,447. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.