2013-05-01T10:13:29-05:00 2012-12-31 450250958 EIDE BAILLY LLP 440 INDIANA ST STE 200 GOLDEN CO 80401 990 2012-01-01 840869474 HIGHLANDS RANCH COMMUNITY ASSOCIATION INC HIGH 3037918958 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 JEFF SUNTKEN 3037918958 2013-04-26 1 KIM C HUNWARDSEN CPA P00484560 3039862454 2013-04-26 2012 2016-03-07 17:11:31Z GERALD FLANNERY 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 21887888 0 X WWW.HRCAONLINE.ORG X 1981 CO PROMOTING THE COMMON GOOD AND WELFARE OF THE 90,000 RESIDENTS OF HIGHLANDS RANCH. 5 5 929 1673 51049 -576 0 0 20866050 21803682 64481 -5092 457353 9270 21387884 21807860 0 0 0 0 9148376 11574261 0 0 0 11912412 9656914 21060788 21231175 327096 576685 50153109 49020562 33565243 31856011 16587866 17164551 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 18329379 21803682 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. 18329379 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 1 0 1 36 0 1 929 1 1 1 0 0 0 0 0 X 5 5 0 0 1 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 5.00 1.30 X X 0 0 0 BROCK NORRIS 4.00 1.30 X X 0 0 0 JEFF SUNTKEN 4.00 1.30 X X 0 0 0 CHRISTINA CAPUTO 4.00 1.30 X 0 0 0 CRAIG ZEISMAN 4.00 1.30 X 0 0 0 GERALD FLANNERY 40.00 X 181034 0 24471 PEGGY ZACK 40.00 X 134213 0 15337 KEN JOSEPH 40.00 X 105142 0 25609 420389 0 65417 3 0 1 0 CIGNA CORPORATION 5445 DTC PARKWAY STE 400 GREENWOOD VILLAGE CO 80111 MEDICAL BENEFITS 1199297 WELLS FARGO BANK PO BOX 30003 MAC U1253-018 SALT LAKE CITY UT 84130 BANKING AND CREDIT CARD SERVICES 377197 ROTHGERBER JOHNSON & LYONS LLP ONE TABOR CTR 1200 17TH ST STE DENVER CO 80202 LEGAL SERVICES 270941 CRITIGEN 6161 S SYRACUSE WAY STE 100 GREENWOOD VILLAGE CO 80111 IT & TELEPHONE SUPPORT SERVICES 213027 PUBLICATION PRINTERS CORP 2001 S PLATTE RIVER DR DENVER CO 80223 PRINTING SERVICES 180736 10 MEMBERSHIP DUES & ASSE 900099 15271622 15271622 ACTIVITY & RECREAION PROGRAMS 813990 4583900 4583900 FACILITY REVENUES 813990 806273 806273 SUB-ASSOCIATION SERVICES 813990 450511 450511 COMMUNITY EVENTS 813990 392375 392375 299001 247952 51049 21803682 50856 50856 18540 9270 9270 9270 9270 14810 70758 -55948 -55948 -55948 21807860 21752633 51049 4178 206288 206288 8915243 7397054 1518189 406809 343993 62816 1272441 1085404 187037 773480 689325 84155 244756 16609 228147 29509 25800 3709 65591 37665 27926 73468 58052 15416 666411 385556 280855 216482 138147 78335 1750921 1680208 70713 57834 34692 23142 12121 3823 8298 2073117 2073117 2648951 2607189 41762 278733 256034 22699 DIRECT PROGRAM EXPENSES 1185097 1185097 FACILITY OPERATING EXPE 147865 139408 8457 BAD DEBT 59900 52500 7400 TRAINING & RECRUITMENT 54618 53518 1100 91540 66188 25352 21231175 18329379 2901796 0 2770 12319576 10943261 443566 394419 29987 18443 213272 182635 62728432 27983579 36383196 34744853 2089058 760742 647893 50153109 49020562 858780 1082440 2422882 2178571 30283581 28595000 33565243 31856011 X 0 0 0 0 16587866 17164551 16587866 17164551 50153109 49020562 576685 0 X 0 1 X 1 0 1 1 0 1925000 1925000 57269084 25421675 31847409 3534348 2561904 972444 34744853 TAXABLE HOMEOWNER ASSESSMENT REVENUE BONDS 28595000 28595000 X 21863808 0 21863808 -55948 -55948 21807860 21287123 55948 55948 21231175 0 21231175 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012. 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 EXAMINATION FOR YEARS BEFORE 2009 AND 2008 RESPECTIVELY. PART XI, LINE 4B - OTHER ADJUSTMENTS: ($55,948) - GAIN/LOSS ON ASSET DISPOSALS NETTED WITH EXPENSES ON FINANCIALS PART VII, LINE 2D - OTHER ADJUSTMENTS: $55,948 - GAIN/LOSS ON ASSET DISPOSALS NETTED WITH EXPENSES ON FINANCIALS X X 0 0 0 0 0 0 0 0 0 GERALD FLANNERY 176482 0 0 0 4552 0 6335 0 18919 0 206288 0 0 0 PEGGY ZACK 132892 0 0 0 1321 0 9369 0 6658 0 150240 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ASSOCIATION ADDED AN AMENDMENT TO THE "SPECIAL POWERS AND DUTIES OF THE BOARD" SECTION OF THE BYLAWS. THE "ANNUAL COMMUNITY ASSOCIATION BUDGET" WAS ADDED, WHICH INDICATES PRIOR TO THE FINAL ADOPTION OF THE ANNUAL BUDGET IN ANY GIVEN YEAR THE BOARD OF DIRECTORS SHALL PRESENT THE SAME IN DRAFT FORM AT NOT LESS THAN ONE REGULAR OR SPECIAL MEETING OF DELEGATES FOR THE PURPOSE OF OBTAINING ADVICE, SUGGESTIONS, OR RECOMMENDATIONS. A RECOMMENDATION BY THE DELEGATES TO APPROVE OR NOT APPROVE A PROPOSED BUDGET, OR ANY PART THEREOF, SHALL BE ADVISORY ONLY. 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 2012. 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 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 HIGHLANDS RANCH SCHOLARSHIP FUND B HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIATION L HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIATION N HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIATION O HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIATION P HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIATION Q