SUN CITY GRAND COMMUNITY ASSOCIATION INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: SUN CITY GRAND COMMUNITY ASSOCIATION INC (EIN 86-0832131)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-10-26
IRS object ID: 202112999349301651
Schema version: 2020v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-10-26T11:36:47-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	20 EAST THOMAS ROAD SUITE 2300	AddressLine1Txt
City	PHOENIX	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85012	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	860832131	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SUN CITY GRAND COMMUNITY ASSOCIATION	BusinessNameLine1Txt
Business Name Line2	INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SUNC	BusinessNameControlTxt
Phone	6235467453	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19726 N REMINGTON DRIVE	AddressLine1Txt
City	SURPRISE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85374	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DON LOVE	PersonNm
Person Title	BOARD TREASURER	PersonTitleTxt
Phone	6235467453	PhoneNum
Signature	2021-10-18	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DON	PersonFirstNm
Person Last	LOVE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MELISSA HANGSLEBEN	PreparerPersonNm
PTIN	P02087031	PTIN
Phone	6022662248	PhoneNum
Preparation	2021-10-12	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ALAN MEYER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19726 N REMINGTON DRIVE	AddressLine1Txt
City	SURPRISE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85374	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$40,169,410	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SUNCITYGRAND.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	245	TotalEmployeeCnt
Total Volunteers	200	TotalVolunteersCnt
Total Gross UBI	$214,629	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$74,854	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$28,889,036	PYProgramServiceRevenueAmt
CY Program Service Revenue	$24,665,967	CYProgramServiceRevenueAmt
PY Investment Income	$727,588	PYInvestmentIncomeAmt
CY Investment Income	$456,301	CYInvestmentIncomeAmt
PY Other Revenue	$338,526	PYOtherRevenueAmt
CY Other Revenue	$26,575	CYOtherRevenueAmt
PY Total Revenue	$29,955,150	PYTotalRevenueAmt
CY Total Revenue	$25,148,843	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$10,164,891	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,966,256	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$17,855,075	PYOtherExpensesAmt
CY Other Expenses	$16,134,708	CYOtherExpensesAmt
PY Total Expenses	$28,019,966	PYTotalExpensesAmt
CY Total Expenses	$26,100,964	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,935,184	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$952,121	CYRevenuesLessExpensesAmt
Total Assets BOY	$64,256,149	TotalAssetsBOYAmt
Total Assets EOY	$67,540,516	TotalAssetsEOYAmt
Total Liabilities BOY	$9,137,843	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$34,886,082	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$55,118,306	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$32,654,434	NetAssetsOrFundBalancesEOYAmt
Mission	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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$21,668,229	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$24,290,031	RevenueAmt
Desc	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.	Desc
Total Program Service Expenses	$21,668,229	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	83	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	245	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID REBER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6235467453	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19726 N REMINGTON DRIVE	AddressLine1Txt
City	SURPRISE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85374	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Key EmployeeKeyEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	OfficerOfficerInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JEFFREY HOCHMAN
DIRECTOR OF GOLF OPERATIONS	40.00	Yes (X)	$174,192	$0	$6,188
DAVID BERGSTROM
SUPERINTENDENT	40.00		$133,757	$0	$5,350	Yes (X)
W DAVID TWIGGS
GENERAL MANAGER	40.00		$126,043	$0	$5,042		Yes (X)
DAVID REBER
FINANCE MANAGER	40.00		$117,548	$0	$4,702		Yes (X)
JEFFRY PRITCHARD
SUPERINTENDENT	40.00		$100,757	$0	$4,030	Yes (X)
DON LOVE
PRESIDENT	1.00		$0	$0	$0		Yes (X)	Yes (X)
ALAN MEYER
VICE PRESIDENT	1.00		$0	$0	$0		Yes (X)	Yes (X)
STEPHANIE SLOGGET O'DELL
TREASURER	1.00		$0	$0	$0		Yes (X)	Yes (X)
STEVE BOWEN
SECRETARY	1.00		$0	$0	$0		Yes (X)	Yes (X)
BARBARA MINICK
DIRECTOR	1.00		$0	$0	$0			Yes (X)
EARLE GREENBERG
DIRECTOR	1.00		$0	$0	$0			Yes (X)
EUGENE NEIGOFF
DIRECTOR	1.00		$0	$0	$0			Yes (X)
BOB AIKEN
DIRECTOR (LEFT 03/20)	1.00		$0	$0	$0			Yes (X)
TERRY MURPHY
PAST PRESIDENT (LEFT 03/20)	1.00		$0	$0	$0			Yes (X)
JEFF GIBBS
DIRECTOR (LEFT 03/20)	1.00		$0	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$652,297	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$25,312	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
GOTHIC LANDSCAPE MAINTENANCE
4235 E WINSLOW AVE	PHOENIX	AZ	85040	LANDSCAPE MAINTENANCE	$2,648,846
MCI
PO BOX 59986	DALLAS	TX	75229	TECHNOLOGY	$606,325
SIMPSON NORTON CORPORATION
4144 S BULLARD AVE	GOODYEAR	AZ	85338	LANDSCAPE & IRRIGATION	$603,786
TCF EQUIPMENT FINANCE
11100 WAYZATA BLVD SUITE 801	MINNETONKA	MN	55305	EQUIPMENT FINANCING	$524,970
UNIDINE CORPORATION
1000 WASHINGTON STREET SUITE 510	BOSTON	MA	02118	CATERING	$502,131

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP ASSESSMENTS	713990	$14,873,588	$14,873,588
GOLF RELATED REVENUES	713910	$7,822,902	$7,787,980	$34,922
CHARTERED CLUB REVENUES	713990	$776,384	$776,384
RECREATION CENTER OPERATIONS	713990	$625,278	$455,329	$169,949
OTHER REVENUES & FEES	713990	$567,815	$535,738	$32,077

Field	Value	IRS element (for citing)
Total Program Service Revenue	$24,665,967	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$503,100	TotalRevenueColumnAmt
Exclusion	$503,100	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$391,093	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$170,600	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$220,493	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$220,493	TotalRevenueColumnAmt
Unrelated Business Revenue	$32,611	UnrelatedBusinessRevenueAmt
Exclusion	$187,882	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$13,750,000	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$13,699,969	SecuritiesAmt
Other	$96,830	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$50,031	SecuritiesAmt
Other	-$96,830	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$46,799	TotalRevenueColumnAmt
Exclusion	-$46,799	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$859,250	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,053,168	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$193,918	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$138,988	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$54,930	UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,148,843	TotalRevenueColumnAmt
Related Or Exempt Func Income	$24,290,031	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$214,629	UnrelatedBusinessRevenueAmt
Exclusion	$644,183	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$433,716	TotalAmt
Program Services	$245,923	ProgramServicesAmt
Management And General	$187,793	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,621,336	TotalAmt
Program Services	$6,232,283	ProgramServicesAmt
Management And General	$1,389,053	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$154,223	TotalAmt
Program Services	$128,606	ProgramServicesAmt
Management And General	$25,617	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$983,785	TotalAmt
Program Services	$793,914	ProgramServicesAmt
Management And General	$189,871	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$773,196	TotalAmt
Program Services	$623,969	ProgramServicesAmt
Management And General	$149,227	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$62,976	TotalAmt
Program Services	$19,919	ProgramServicesAmt
Management And General	$43,057	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$189,177	TotalAmt
Program Services	$59,837	ProgramServicesAmt
Management And General	$129,340	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$34,440	TotalAmt
Management And General	$34,440	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$22,450	TotalAmt
Program Services	$7,101	ProgramServicesAmt
Management And General	$15,349	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,160,750	TotalAmt
Program Services	$802,170	ProgramServicesAmt
Management And General	$358,580	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$105,012	TotalAmt
Program Services	$72,572	ProgramServicesAmt
Management And General	$32,440	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,064,155	TotalAmt
Program Services	$1,897,503	ProgramServicesAmt
Management And General	$166,652	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,513,907	TotalAmt
Program Services	$2,513,907	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$677,918	TotalAmt
Management And General	$677,918	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
UBIT	$115,000	$115,000
REPAIRS AND MAINTENANCE	$3,336,985	$4,416	$3,332,569
LANDSCAPING	$2,191,446		$2,191,446
OTHER OPERATING EXPENSE	$1,983,530	$627,872	$1,355,658

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,676,962	TotalAmt
Program Services	$1,390,852	ProgramServicesAmt
Management And General	$286,110	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$26,100,964	TotalAmt
Program Services	$21,668,229	ProgramServicesAmt
Management And General	$4,432,735	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,160,211	BOYAmt
EOY	$2,450,420	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,464,455	BOYAmt
EOY	$7,795,675	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$170,786	BOYAmt
EOY	$95,751	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$383,235	BOYAmt
EOY	$349,401	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$323,321	BOYAmt
EOY	$394,985	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$89,841,685	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$63,060,882	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$26,420,447	BOYAmt
EOY	$26,780,803	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$30,333,694	BOYAmt
EOY	$29,606,414	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$67,067	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$64,256,149	BOYAmt
EOY	$67,540,516	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,064,756	BOYAmt
EOY	$933,444	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$7,663,218	BOYAmt
EOY	$7,958,629	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$409,869	BOYAmt
EOY	$25,994,009	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,137,843	BOYAmt
EOY	$34,886,082	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$26,420,447	BOYAmt
EOY	$26,780,803	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$28,697,859	BOYAmt
EOY	$5,873,631	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$55,118,306	BOYAmt
EOY	$32,654,434	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$64,256,149	BOYAmt
EOY	$67,540,516	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$952,121	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$2,284	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$1,800,000	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$23,309,467	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,804,876	OtherCostOrOtherBasisAmt
Book Value	$7,804,876	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$70,138,101	OtherCostOrOtherBasisAmt
Depreciation	$56,955,041	DepreciationAmt
Book Value	$13,183,060	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,898,708	OtherCostOrOtherBasisAmt
Depreciation	$6,105,841	DepreciationAmt
Book Value	$5,792,867	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$26,780,803	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
OTHER LIABILITIES	$104,378
REPLACEMENT FUND RESERVES	$21,161,019
CARE FUND RESERVES	$4,728,612

Field	Value	IRS element (for citing)
Total Liability	$25,994,009	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$26,370,327	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$2,284	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$2,284	RevenueNotReportedAmt
Revenue Subtotal	$26,372,611	RevenueSubtotalAmt
Other Revenues Not Included	-$1,223,768	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$1,223,768	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$25,148,843	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$27,324,732	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,223,768	OtherExpensesIncludedAmt
Expenses Not Reported	$1,223,768	ExpensesNotReportedAmt
Expenses Subtotal	$26,100,964	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$26,100,964	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 YEAR ENDED DECEMBER 31, 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, 2020.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE -1,053,168. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE -170,600.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE 1,053,168. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE 170,600.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JEFFREY HOCHMAN	PersonNm
Title	DIRECTOR OF GOLF OPERATIONS	TitleTxt
Base Compensation Filing Org	$174,192	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$6,188	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$180,380	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1	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 XI, LINE 9:	CHANGE IN ACCOUNTING METHOD ADJUSTMENT-SEE SCH O EXPLANATION -23,309,467.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENTS:	DURING THE YEAR ENDED DECEMBER 31, 2020, THE ASSOCIATION RECONCILED PARCELS HELD AND TAXED. AFTER REVIEW, IT WAS NOTED THAT ONLY 3 OF THE 4 GOLF COURSES CONTRIBUTED BY DEL WEBB (THE DEVELOPER) WERE PREVIOUSLY ACCOUNTED FOR IN THE ASSOCIATIONS' ASSETS. THE ORGANIZATION HAS DETERMINED THE BEST ESTIMATE OF FAIR VALUE AT TIME OF TRANSFER TO BE $1,800,000. THE ORGANIZATION INCREASED ITS OPERATING FUND BALANCE AND ITS LAND FIXED ASSET ACCOUNT ON ITS BOOKS FOR GAAP FINANCIAL REPORTING PURPOSES AND IT IS REPORTED AS A RESTATEMENT OF FUND BALANCE ON THEIR 2020 FINANCIAL STATEMENTS AND AS A PRIOR PERIOD ADJUSTMENT ON THIS FORM 990. THIS LAND CONTRIBUTION WOULD HAVE BEEN REPORTED AS A CONTRIBUTION TO THE ORGANIZATION AND, AS SUCH, WOULD NOT HAVE AFFECTED ANY UNRELATED BUSINESS INCOME TAX CALCULATIONS ON THE FORM 990-T. THEREFORE, THIS PRIOR PERIOD ADJUSTMENT HAS NO INCOME TAX EFFECT.
FORM 990, PART XI, LINE 9, OTHER CHANGES IN NET ASSETS:	FOR GAAP FINANCIAL REPORTING AND DURING THE YEAR ENDED DECEMBER 31, 2020, THE ASSOCIATION ADOPTED FASB ASC TOPIC 606, REVENUE FROM CONTRACTS WITH CUSTOMERS. TOPIC 606 SUPERSEDES THE REVENUE RECOGNITION REQUIREMENTS IN FASB ASC 605, REVENUE RECOGNITION, AND REQUIRES THE RECOGNITION OF REVENUE WHEN PROMISED GOODS OR SERVICES ARE TRANSFERRED TO CUSTOMERS IN AN AMOUNT THAT REFLECTS THE CONSIDERATION TO WHICH AN ENTITY EXPECTS TO BE ENTITLED IN EXCHANGE FOR THOSE GOODS OR SERVICES. THIS IMPACTED THE TIMING OF REVENUE REPORTING FOR GAAP FINANCIAL STATEMENT PURPOSES FOR THE FOLLOWING TWO REVENUE STREAMS: RESERVE ASSESSMENT REVENUE - THE ASSOCIATION ALLOCATES A PORTION OF THE ASSESSMENTS TO THE RESERVE FUND FOR COMMON AREA ASSET REPAIR AND REPLACEMENT EXPENDITURES NOT ASSESSED TO THE MEMBERS BY THE REGULAR ASSESSMENTS. RESERVE FUND ASSESSMENT REVENUE IS RECOGNIZED AS THE RELATED PERFORMANCE OBLIGATIONS ARE SATISFIED AT TRANSACTION AMOUNTS EXPECTED TO BE COLLECTED. THE PERFORMANCE OBLIGATIONS RELATED TO THE RESERVE FUND ASSESSMENTS ARE SATISFIED WHEN THESE FUNDS ARE EXPENDED FOR THEIR DESIGNATED PURPOSE. UNSPENT ASSESSMENTS WILL BE PRESENTED AS A LIABILITY ON THE BALANCE SHEET. CARE FEE REVENUE - CARE FEES ARE DUE UPON BECOMING THE OWNER OF A LOT IN THE ASSOCIATION. THE CARE FEES ARE USED AS A CONTRIBUTION TO THE ASSOCIATION FOR PLANNING, DEVELOPING, OR EXPANDING NEW COMMUNITY FACILITIES OR PROGRAMS OR CAPITAL PROJECTS. CARE FEE REVENUE IS RECOGNIZED AS THE RELATED PERFORMANCE OBLIGATIONS ARE SATISFIED AT TRANSACTION AMOUNTS EXPECTED TO BE COLLECTED. THE ASSOCIATION'S PERFORMANCE OBLIGATIONS RELATED TO ITS CARE FEES ARE SATISFIED WHEN THESE FUNDS ARE EXPENDED FOR THEIR DESIGNATED PURPOSE. UNSPENT CARE FEES WILL BE PRESENTED AS A LIABILITY ON THE BALANCE SHEET. BOTH OF THESE REVENUE STREAMS ARE REPORTED UNDER THE MEMBERSHIP ASSESSMENT CATEGORY OF INCOME AND ONLY AFFECT THE TIMING OF WHEN RELATED OR EXEMPT FUNCTION REVENUE IS REPORTED. THEY DO NOT AFFECT THE TIMING OF WHEN UNRELATED BUSINESS REVENUE FROM THE ORGANIZATION'S UNRELATED BUSINESSES ARE REPORTED FOR PURPOSES OF CALCULATING TAXABLE INCOME. UNDER IRC SEC. 446(E), A TAXPAYER WHO CHANGES THE METHOD OF ACCOUNTING ON THE BASIS OF WHICH HE REGULARLY COMPUTES HIS INCOME IN KEEPING HIS BOOKS SHALL, BEFORE COMPUTING HIS TAXABLE INCOME UNDER THE NEW METHOD, SECURE THE CONSENT OF THE SECRETARY. SINCE THE NEW METHODS ABOVE DO NOT AFFECT THE COMPUTATION OF THE ORGANIZATION'S UNRELATED BUSINESS REVENUE AND, THEREFORE, DO NOT AFFECT THE COMPUTATION OF THE ORGANIZATION'S UNRELATED BUSINESS TAXABLE INCOME, NO INCOME TAX ACCOUNTING METHOD CHANGE SHOULD BE REQUIRED UNDER SEC. 446(E) AND THE ORGANIZATION HAS NOT INCURRED THE COST OF PREPARING A FORM 3115 FOR AN ACCOUNTING METHOD CHANGE THAT ONLY AFFECTS THE TIMING OF REPORTING NONTAXABLE RELATED OR EXEMPT FUNCTION INCOME.