2014-04-22T15:53:23-05:00 2013-12-31 450250958 EIDE BAILLY LLP 440 INDIANA ST STE 200 GOLDEN CO 80401 990 2013-01-01 840869474 HIGHLANDS RANCH COMMUNITY ASSOCIATION INC HIGH 3037918958 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 JEFF SUNTKEN TREASURER 3037918958 2014-04-16 1 KYLE FRITCH CPA P01313374 3039862454 2014-04-16 2013 2015-11-30 17:44:51Z GERALD FLANNERY 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 22103417 0 X WWW.HRCAONLINE.ORG X 1981 CO PROMOTING THE COMMON GOOD AND WELFARE OF THE 90,000 RESIDENTS OF HIGHLANDS RANCH. 5 5 963 1139 51252 -7596 0 0 21803682 22038744 -5092 3782 9270 9549 21807860 22052075 0 0 0 0 11574261 11772262 0 0 0 9656914 9493776 21231175 21266038 576685 786037 49020562 49090803 31856011 31140215 17164551 17950588 X THE ASSOCIATION IS PRIMARILY ENGAGED IN PROMOTING THE COMMON GOOD AND WELFARE OF THE 90,000 RESIDENTS OF HIGHLANDS RANCH AND THE SURROUNDING AREAS. THE ASSOCIATION PROVIDES ARCHITECTURAL CONTROL, COVENANT ENFORCEMENT, COMMUNITY EVENTS, AND FOUR RECREATIONAL FACILITIES WITHIN THE COMMUNITY. 0 0 18082805 21987492 OPERATE AND MAINTAIN COMMUNITY AND RECREATIONAL FACILITIES, MANAGE AND MAINTAIN COMMON INTEREST PROPERTIES, PROVIDE ARCHITECTURAL CONTROL, COVENANT ENFORCEMENT, AND COMMUNITY EVENTS FOR THE COMMUNITY OF APPROXIMATELY 90,000 RESIDENTS OF HIGHLANDS RANCH COLORADO. THE ASSOCIATION OWNS AND OPERATES FOUR RECREATION CENTERS, PROVIDING YEAR-ROUND YOUTH AND ADULT FITNESS PROGRAMS AND EDUCATIONAL OPPORTUNITIES, ADMINISTERS ARCHITECTURAL CONTROL AND COVENANT ENFORCEMENT ACTIVITIES, MANAGES THE BACKCOUNTRY WILDERNESS AREA, PROVIDES SUB-ASSOCIATION MANAGEMENT SERVICES, AND HOSTS OVER 100 COMMUNITY EVENTS PER YEAR. 18082805 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 1 1 0 0 1 34 0 1 963 1 1 1 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X HARRY DAUGHTERS CONTROLLER 3034718804 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 SCOTT LEMMON PRESIDENT 5.00 0.50 X X 0 0 0 CHRISTINA CAPUTO VICE PRESIDENT 4.00 0.50 X X 0 0 0 DENNIS SEYMOUR VICE PRESIDENT 4.00 0.50 X X 0 0 0 JEFF SUNTKEN TREASURER 5.00 0.50 X X 0 0 0 BROCK NORRIS SECRETARY 4.00 0.50 X X 0 0 0 GERALD FLANNERY CEO/GENERAL MANAGER 40.00 1.00 X 184968 0 28167 PEGGY ZACK DEPUTY GENERAL MANAGER 40.00 1.00 X 132813 0 12976 KEN JOSEPH OPERATIONS MANAGER 40.00 0.50 X 106751 0 24365 HARRY DAUGHTERS CONTROLLER 40.00 2.00 X 101767 0 18694 LINDA DORRE HUMAN RESOURCE MANAGER 40.00 2.00 X 101510 0 11565 627809 0 95767 5 0 1 0 MCKINSTRY ESSENTION LLC 112 N RUBEY DR 200 GOLDEN CO 80403 ENGINEERING/CONSTRUCTION MGMT 773871 WELLS FARGO BANK PO BOX 30003 MAC U1253-018 SALT LAKE CITY UT 84130 BANKING AND CREDIT CARD SERVICES 337697 SYMMETRIX SOLUTIONS 6455 S YOSEMITE ST STE 400 GREENWOOD VILLAGE CO 80111 IT & TELEPHONE SUPPORT SERVICES 275004 APEX INDUSTRIES LLC 6123 BUFFALO RUN LITTLETON CO 80125 CONSTRUCTION/RENOVATION 248759 11 MEMBERSHIP DUES & ASSESSMENTS 900099 15536166 15536166 ACTIVITY & RECREAION PROGRAMS 813990 4541662 4541662 FACILITY REVENUES 813990 859459 859459 SUB-ASSOCIATION SERVICES 813990 465977 465977 COMMUNITY EVENTS 813990 409183 409183 226297 175045 51252 22038744 45395 45395 19096 9547 9549 9549 9549 182 41795 -41613 -41613 -41613 22052075 21987492 51252 13331 214340 214340 9222644 7666413 1556231 255068 216134 38934 1302556 1133958 168598 777654 559989 217665 318124 18842 299282 36857 32555 4302 41335 31827 9508 66124 50943 15181 733802 400574 333228 268832 167782 101050 1864722 1789387 75335 60649 35561 25088 9128 4742 4386 1954086 1954086 2365693 2318363 47330 270322 248623 21699 DIRECT PROGRAM EXPENSES 1137567 1137567 FACILITY OPERATING EXPE 174537 155510 19027 TRAINING & RECRUITMENT 68026 67277 749 EMPLOYEE DEVELOPMENT 51521 45101 6420 72451 47571 24880 21266038 18082805 3183233 0 10943261 12125724 394419 344672 18443 10963 182635 239599 64389739 29663359 34744853 34726380 2089058 1091790 647893 551675 49020562 49090803 1082440 1584897 2178571 2590318 28595000 26965000 31856011 31140215 X 0 0 0 0 17164551 17950588 17164551 17950588 49020562 49090803 786037 0 X 0 1 X 1 0 1 1 0 1925000 1925000 58877411 27144526 31732885 3587328 2518833 1068495 34726380 TAXABLE HOMEOWNER ASSESSMENT REVENUE BONDS 26965000 26965000 X 22093688 0 22093688 -41613 -41613 22052075 21307651 41613 41613 21266038 0 21266038 PART X, LINE 2: THE ASSOCIATION IS ORGANIZED AS A COLORADO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ASSOCIATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. UNRELATED BUSINESS INCOME PRIMARILY REPRESENTS ADVERTISING REVENUE ASSOCIATED WITH THE ASSOCIATION'S ACTIVITY GUIDE. THE ASSOCIATION DID NOT INCUR ANY MATERIAL INCOME TAX EXPENSE FROM THESE UNRELATED ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2013. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE ASSOCIATION'S FORM 990-T AND RELATED STATE INCOME TAX FILINGS ARE NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS BEFORE 2010 AND 2009 RESPECTIVELY. SCHEDULE D, PART XI, LINE 4B - OTHER ADJUSTMENTS ($41,613) - GAIN/LOSS ON ASSET DISPOSALS NETTED WITH EXPENSES ON FINANCIALS SCHEDULE D, PART XII, LINE 2D - OTHER ADJUSTMENTS: $41,613 - GAIN/LOSS ON ASSET DISPOSALS NETTED WITH EXPENSES ON FINANCIALS X X 0 0 0 0 0 0 0 0 0 GERALD FLANNERY CEO/GENERAL MANAGER 180539 0 0 0 4429 0 9300 0 20072 0 214340 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 A MEMBER, AS DEFINED IN THE COMMUNITY DECLARATION, IS THE PERSON, OR IF MORE THAN ONE, ALL PERSONS COLLECTIVELY, WHO CONSTITUTE THE OWNER OF A PRIVATELY OWNED SITE WITHIN THE COMMUNITY ASSOCIATION AREA. A DELEGATE, AS DEFINED IN THE COMMUNITY DECLARATION, IS THE NATURAL PERSON SELECTED BY MEMBERS WITHIN A DELEGATE DISTRICT TO REPRESENT SUCH DELEGATE DISTRICT AND TO CAST VOTES ON BEHALF OF MEMBERS WITHIN SUCH DELEGATE DISTRICT. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER SHALL HAVE THE RIGHT TO CAST VOTES FOR THE ELECTION OF A DELEGATE TO THE COMMUNITY ASSOCIATION TO EXERCISE THE VOTING POWER OF THE DELEGATE DISTRICT IN WHICH THE MEMBER'S PRIVATELY OWNED SITE IS LOCATED. ELECTED DELEGATES THEN APPOINT THE BOARD OF DIRECTORS FOR THE HIGHLANDS RANCH COMMUNITY ASSOCIATION. ELECTED DELEGATES MAY CAST THE VOTES WHICH HE/SHE REPSESENTS IN SUCH MANNER AS HE/SHE MAY, IN HIS/HER SOLE DISCRETION, DEEM APPROPRIATE, ACTING ON BEHALF OF ALL OF THE MEMBERS OWNING PRIVATELY OWNED SITES IN THE DELEGATE DISTRICT PROVIDED, HOWEVER, THAT, IN THE EVENT AT LEAST A MAJORITY IN INTEREST OF THE MEMBERS IN ANY DELEGATE DISTRICT SHALL INSTRUCT THEIR DELEGATE AS TO THE MANNER IN WHICH HE/SHE IS TO VOTE ON ANY ISSUE TO BE VOTED ON BY THE DELEGATES, THEN THE DELEGATE REPRESENTING SUCH DELEGATE DISTRICT SHALL CAST ALL OF THE VOTING POWER IN SUCH DELEGATE DISTRICT IN THE SAME PROPORTION, AS NEARLY AS POSSIBLE WITHOUT COUNTING FRACTIONAL VOTES, AS THE MEMBERS IN SUCH DELEGATE DISTRICT SHALL HAVE CAST THEIR VOTING POWER "FOR" AND "AGAINST" SUCH ISSUE IN PERSON OR BY PROXY. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE ASSOCIATION'S GOVERNING BODY AND EXECUTIVE OFFICERS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND/OR MEMBERS OF A COMMITTEE WITH BOARD OF DIRECTOR DELEGATED POWERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. IN ADDITION, DIRECTORS ATTEND AN ANNUAL ORIENTATION SESSION IN WHICH THE CONFLICT OF INTEREST POLICY IS EMPHASIZED AND DIRECTORS ARE REMINDED THAT THE POLICY REQUIRES THEM TO SELF-REPORT ANY POTENTIAL CONFLICTS. POTENTIAL TRANSACTIONS OR ARRANGEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE IF A CONFLICT OF INTEREST ACTUALLY EXISTS. IF A CONFLICT OF INTEREST EXISTS, AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF DIRECTORS MEETING, BUT AFTER THE PRRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS EVALUATES AND DETERMINES THE COMPENSATION OF ALL EMPLOYEES OF THE ORGANIZATION INCLUDING THE GENERAL MANAGER AND OTHER TOP MANAGEMENT OFFICALS. COMPENSATION LEVELS ARE EVALUATED AND DETERMINED BY MARKET STUDIES, INCLUDING A SALARY SURVEY CONDUCTED BY MOUNTAIN STATE EMPLOYERS COUNCIL IN JANUARY 2012, AND POLICIES OF THE ORGANIZATION. THIS PROCESS WAS LAST UNDERTAKEN IN 2013. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S WEBSITE OR UPON REQUEST. HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIATION 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 311764221 SPECIAL EVENTS CO 501(C)(3) LINE 9 HIGHLANDS RANCH COMMUNITY ASSOCIATION INC 1 HIGHLANDS RANCH SCHOLARSHIP FUND 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 432024467 PROVIDE SCHOLARSHIPS TO COMMUNITY STUDENTS CO 501(C)(3) LINE 9 HIGHLANDS RANCH COMMUNITY ASSOCIATION INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0