2014-07-31T09:36:25-05:00 2013-12-31 750786316 WEAVER AND TIDWELL LLP 12221 MERIT DRIVE SUITE 1400 DALLAS TX 75251 990 2013-01-01 756193943 THE LAS COLINAS ASSOCIATION LASC 9725412345 122 W CARPENTER FREEWAY NO 550 IRVING TX 75039 ETHAN R BIDNE PRESIDENT 9725412345 2014-07-18 1 IRA L NEVELOW P00083210 9724901970 2013 2015-11-30 17:44:51Z ETHAN R BIDNE 122 W JOHN CARPENTER FWY STE 550 IRVING TX 75039 17640551 0 X WWW.LASCOLINASASSN.COM X 1973 TX PUBLIC COMMUNITY SERVICE FOR LAS COLINAS 7 7 38 15 0 0 0 0 8155609 8282469 44173 22644 132535 221734 8332317 8526847 0 0 0 0 2542886 2594936 0 0 0 5493346 4500822 8036232 7095758 296085 1431089 14079832 15518233 1827791 1610789 12252041 13907444 X "TO CREATE AND SUSTAIN A COMMUNITY OF LASTING VALUE AND PRESENCE." 0 0 2446662 55212 COMMON PROPERTY - MAINTAINS PUBLIC PARKS AND GREEN BELTS; MAINTAINS LANDSCAPING OF AND CONTROLS LITTER IN THE STREETS, MEDIANS, CONTIGUOUS OPEN SPACES, AND RIGHTS-OF-WAY. 1780244 PUBLIC SAFETY AND CRIME PREVENTION - PROVIDES SECURITY PATROLS AND ALARM MONITORING TO THE COMMUNITY. 877941 231890 ARCHITECTURAL CONTROL - REVIEWS AND APPROVES PLANS AND SPECIFICATIONS FOR ALL CONSTRUCTION AND IMPROVEMENTS IN THE DEED RESTRICTED AREAS OF LAS COLINAS AND MONITORS CONSTRUCTION AND MAINTENANCE OF IMPROVEMENTS TO DEED RESTRICTED PROPERTY. 221022 COMMUNITY RELATIONS - PROMOTING THE COMMUNITY'S GOOD IMAGE AND FOSTERING A SPIRIT OF COOPERATION WITHIN THE MEMBERSHIP. 136738 SPECIAL PROJECTS AND PUBLIC WORKS - TO PROVIDE SERVICES CONSISTENT WITH THE MISSION OF THE ASSOCIATION WITHIN THE COMMUNITY. 357760 5462607 0 0 0 1 0 0 1 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 0 0 1 23 0 1 38 1 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 0 X LYNN C STRICKLAND 9725412345 122 W JOHN CARPENTER FREEWAY STE IRVING TX 75039 WILLIAM G TICHY CHAIRMAN 3.00 X 0 0 0 R BEN BREWER TREASURER 1.00 X X 0 0 0 ALBERT C ZAPANTA VICE-CHAIRMAN 1.00 X 0 0 0 DAVID A COLE DIRECTOR 1.00 X 0 0 0 RAKESH I PATEL SECRETARY 1.00 X X 0 0 0 RACHEL S KRAMER DIRECTOR 1.00 X 0 0 0 CARL W MCKEE DIRECTOR 1.00 X 0 0 0 JOHN BRUBAKER DIRECTOR/TREASURER 1.00 X X 0 0 0 LYNN C STRICKLAND ASST SECRETARY 40.00 X 109229 0 26535 ETHAN R BIDNE PRESIDENT 55.00 X 165738 0 58514 PAUL FREDERIKSEN VICE PRESIDENT 40.00 X 143155 0 18611 418122 0 103660 3 0 1 0 THE BRICKMAN GROUP PO BOX 71358 CHICAGO IL 60694 LANDSCAPE SERVICE 1240252 ALLIED BARTON SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 19182 SECURITY SERVICE 1081673 BOKA POWELL 8070 PARK LN 300 DALLAS TX 75231 ARCHITECTS 158799 STRASBURGER & PRICE LLP PO BOX 849037 DALLAS TX 752849037 LEGAL SERVICES 145403 SASAKI ASSOCIATES INC 64 PLEASANT ST WATERTOWN MA 02472 ARCHITECTS 126585 5 MEMBERSHIP ASSESSMENTS 900099 7995367 7995367 ACC REVENUE 900099 231890 231890 CPM REVENUE 900099 55212 55212 8282469 21844 21844 9113704 800 9113704 0 0 800 800 800 G&A REIMBURSEMENTS 900099 143823 143823 LATE FEES 900099 68481 68481 CREDIT CARD PROCESSING FEES 900099 9430 9430 221734 8526847 8504203 0 22644 455293 172461 282832 1551256 1097077 454179 125066 95139 29927 321891 236972 84919 141430 93921 47509 141831 79167 62664 22500 22500 20000 20000 124772 16403 108369 24639 24639 131321 65789 65532 12639 9991 2648 281717 8450 273267 166190 165661 529 11440 9180 2260 431046 391403 39643 91710 20213 71497 COMMON PROPERTY MAINTEN 2474152 2467303 6849 ASSOCIATION UTILITIES 362616 317876 44740 MISCELLANEOUS EXPENSE 175223 145700 29523 URBAN CENTER LAND USE 40544 40544 -11518 4718 -16236 7095758 5462607 1633151 0 573005 518659 5550787 8916950 347970 406090 490284 238399 8721880 6312091 2544408 2409789 4464715 2963848 51500 51500 57163 12998 14079832 15518233 173129 206911 1654662 1403878 1827791 1610789 X 12206454 13861857 45587 45587 12252041 13907444 14079832 15518233 X 1431089 224314 X 0 1 X 1 0 0 0 0 7995367 20000 20000 31981 -11981 PART I-A, LINE 1: N/A X X 0 105442 105442 1005265 1005265 6171941 4872859 1299082 1439232 1439232 0 2409789 ACCRUED COST OF PENSION BENEFIT 1383350 ACCRUED RENT EXPENSE 20528 1403878 X 8526847 0 8526847 0 8526847 7095758 0 7095758 0 7095758 PART III, LINE 4: THE ASSOCIATION HOLDS AND IS RESPONSIBLE FOR THE MAINTENANCE OF A STATUE OF BEN H. CARPENTER, THE FOUNDER OF LAS COLINAS, AND OTHER WORKS OF ART ON DISPLAY IN PUBLIC AREAS. THIS STATUE IS ON PUBLIC DISPLAY IN FOUNDER'S PARK AT THE INTERSECTION OF JOHN W. CARPENTER FREEWAY AND RIVERSIDE DRIVE. PART X, LINE 2: EFFECTIVE FOR TAX YEARS BEGINNING AFTER DECEMBER 31, 1994, THE ASSOCIATION OBTAINED A RULING ALLOWING IT TO CHANGE ITS TAX STATUS TO A NON-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, AS AN OTHER THAN PRIVATE FOUNDATION. THE FASB HAS RECENTLY ISSUED NEW GUIDANCE IN ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES WHICH REQUIRES THAT THE ASSOCIATION RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE NEW REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO THE ASSOCIATION'S TAX EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN BY THE ASSOCIATION WOULD MORE THAN LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. X 1 1 X X 0 0 0 0 0 0 0 0 0 ETHAN R BIDNE PRESIDENT 165738 0 0 0 0 0 43882 0 14632 0 224252 0 0 0 PAUL FREDERIKSEN VICE PRESIDENT 143155 0 0 0 0 0 7341 0 11270 0 161766 0 0 0 PART I, LINE 1A THE ASSOCIATION PAID THE MEMBERSHIP DUES TO THE LAS COLINAS COUNTRY CLUB ON BEHALF OF THE PRESIDENT, ETHAN R. BIDNE. THIS MEMBERSHIP IS PAID AS A REPRESENTATIVE OF THE ASSOCIATION AND THE ASSOCIATION RECEIVES A DIRECT BENEFIT FROM THE PRESIDENT'S PARTICIPATION WITH THIS GROUP. ANY PERSONAL BENEFIT IS INCIDENTAL. ANY DIRECT PERSONAL EXPENSES ARE REIMBURSED BY MR. BIDNE. FORM 990, PART VI, SECTION A, LINE 6 THE LAS COLINAS ASSOCIATION IS A MEMBERSHIP ORGANIZATION WITH ASSESSMENT PAYING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS VOTED ON BY THE MEMBERSHIP AT LARGE. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE ORGANIZATIONAL DOCUMENTS MUST BE APPROVED BY A VOTE OF THE MEMBERSHIP AT LARGE. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY LYNN C. STRICKLAND AND SUBMITTED TO THE PRESIDENT ETHAN (RICK) BIDNE FOR FINAL REVIEW AND SIGNATURE. PRIOR TO SUBMISSION TO THE IRS, THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE AND INVESTMENTS COMMITTEE AND THEN PRESENTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL REVIEW WITH EMPLOYEES AND DIRECTORS IS CONDUCTED REGARDING THE CONFLICT OF INTERESTS POLICY AND ITS APPLICATION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS IS COMPOSED OF INDEPENDENT MEMBERS WHO APPROVE THE SALARY OF THE PRESIDENT/GENERAL MANAGER AFTER REVIEW OF COMPARABILITY DATA. THE MINUTES OF THE BOARD PROVIDE CONTEMPORANEOUS DOCUMENTATION OF THE EFFORTS. KEY EMPLOYEE COMPENSATION AND OTHER COMPENSATION DECISIONS ARE MADE BY THE PRESIDENT OF THE ORGANIZATION INDEPENDENTLY. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 1024 AND FORM 990 ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: DECREASE IN ACCRUED PENSION LIABILITY 224,314. 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