HIGHLANDS RANCH COMMUNITY ASSOC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- HIGHLANDS RANCH COMMUNITY ASSOC (EIN 84-0869474)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-05-01
- IRS object ID
- 201201229349300820
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-01T11:32:03-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JDS PROFESSIONAL GROUP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5670 GREENWOOD PLAZA BLVD STE 200 | AddressLine1 |
| City | GREENWOOD VILLAGE | City |
| State | CO | State |
| ZIP Code | 80111 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 840869474 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHLANDS RANCH COMMUNITY | BusinessNameLine1 |
| Business Name Line2 | ASSOCIATION INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HIGH | NameControl |
| Phone | 3037918958 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9568 S UNIVERSITY BLVD | AddressLine1 |
| City | HIGHLANDS RANCH | City |
| State | CO | State |
| ZIP Code | 80126 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFF SUNTKEN | Name |
| Title | TREASURER | Title |
| Phone | 3037918958 | Phone |
| Date Signed | 2012-05-01 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LORI B BAUER CPA | Name |
| Phone | 3037710123 | Phone |
| Date Prepared | 2012-05-01 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEFF SUNTKEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9568 S UNIVERSITY BLVD | AddressLine1 |
| City | HIGHLANDS RANCH | City |
| State | CO | State |
| ZIP Code | 80126 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 21387884 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.HRCAONLINE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1981 | YearFormation |
| State Legal Domicile | CO | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 901 | TotalNbrEmployees |
| Total Nbr Volunteers | 1981 | TotalNbrVolunteers |
| Total Gross UBI | 40142 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -5561 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 20467973 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 20866050 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 70250 | InvestmentIncomePriorYear |
| Investment Income Current Year | 64481 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 100672 | OtherRevenuePriorYear |
| Other Revenue Current Year | 457353 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 20638895 | TotalRevenuePriorYear |
| Total Revenue Current Year | 21387884 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9269136 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9148376 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11708705 | OtherExpensePriorYear |
| Other Expenses Current Year | 11912412 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 20977841 | TotalExpensesPriorYear |
| Total Expenses Current Year | 21060788 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -338946 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 327096 | RevenuesLessExpensesCY |
| Total Assets BOY | 51309371 | TotalAssetsBOY |
| Total Assets EOY | 50153109 | TotalAssetsEOY |
| Total Liabilities BOY | 35048601 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 33565243 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 16260770 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 16587866 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 18398181 | Expense |
| Description | 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, CO. | Description |
| Total Program Service Expense | 18398181 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 33 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 901 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | HIGHLANDS RANCH COMMUNITY ASSN | NamePerson |
| Telephone Number | 3034718804 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9568 S UNIVERSITY BLVD | AddressLine1 |
| City | HIGHLANDS RANCH | City |
| State | CO | State |
| ZIP Code | 80126 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| SCOTT LEMMON | |||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 | |
| BROCK NORRIS | |||||||
| SECRETARY | 4.00 | X | X | 0 | 0 | 0 | |
| LAURA HOPKINS | |||||||
| DIRECTOR | 4.00 | X | 0 | 0 | 0 | ||
| JEFF SUNTKEN | |||||||
| DIRECTOR | 4.00 | X | 0 | 0 | 0 | ||
| GREG TERRY | |||||||
| PRESIDENT | 5.00 | X | X | 0 | 0 | 0 | |
| GARY DEBUS | |||||||
| COMMUNITY MA | 40.00 | X | 90826 | 0 | 17029 | ||
| JERRY FLANNERY | |||||||
| CEO/GM | 40.00 | X | 6962 | 0 | 0 | ||
| PEGGY ZACK | |||||||
| ASST. COMM. | 40.00 | 136941 | 0 | 15992 | X | ||
| KEN JOSEPH | |||||||
| OPERATIONS M | 40.00 | 102323 | 0 | 25546 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 337052 | TotalReportableCompFromOrg |
| Total Other Compensation | 58567 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | Address Line2AddressOfContractor/AddressUS/AddressLine2 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|---|
| WELLS FARGO BANK | ||||||
| PO BOX 30003 | MAC U1253-018 | SALT LAKE CITY | UT | 84130 | BANKING & CC SV | 280310 |
| ROTHBERGER JOHNSON LYONS LLP | ||||||
| ONE TABOR CENTER 1200 SEVENTEENTH S | STE 7000 | DENVER | CO | 80202 | LEGAL SERVICES | 264746 |
| CRITIGEN | ||||||
| 6161 S SYRACUSE WAY | STE 100 | GREENWOOD VILLAGE | CO | 80111 | IT & TELEPHONE | 228852 |
| ENDPOINT | ||||||
| 700 W 48TH AVE UNIT C | DENVER | CO | 80216 | PRINTING & MAIL | 108814 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| MEMBERSHIP DUES & ASSESSMENTS | 15205236 | 15205236 |
| RECREATION PROGRAMS & OPER. | 5030504 | 5030504 |
| SUB-ASSOCIATION SERVICES | 363074 | 363074 |
| COMMUNITY EVENTS | 267236 | 267236 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 20866050 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 64481 | TotalRevenueColumn |
| Exclusion | $64,481 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Business CodeBusinessCode | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MISCELLANEOUS | 417211 | 417211 | ||
| WEB ADVERTISING | 25742 | 531190 | 25742 | |
| ADVERTISING | 14400 | 531190 | 14400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 457353 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21387884 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21283261 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 40142 | UnrelatedBusinessRevenue |
| Exclusion | $64,481 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114817 | Total |
| Management And General | 114817 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6713098 | Total |
| Program Services | 5861753 | ProgramServices |
| Management And General | 851345 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 402551 | Total |
| Program Services | 344011 | ProgramServices |
| Management And General | 58540 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1139143 | Total |
| Program Services | 978944 | ProgramServices |
| Management And General | 160199 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 778767 | Total |
| Program Services | 676312 | ProgramServices |
| Management And General | 102455 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282618 | Total |
| Program Services | 36903 | ProgramServices |
| Management And General | 245715 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28445 | Total |
| Program Services | 25031 | ProgramServices |
| Management And General | 3414 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75804 | Total |
| Program Services | 52558 | ProgramServices |
| Management And General | 23246 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2441 | Total |
| Management And General | 2441 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 382508 | Total |
| Program Services | 126921 | ProgramServices |
| Management And General | 255587 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158233 | Total |
| Program Services | 96208 | ProgramServices |
| Management And General | 62025 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2184098 | Total |
| Program Services | 2184098 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2695558 | Total |
| Program Services | 2654326 | ProgramServices |
| Management And General | 41232 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 288327 | Total |
| Program Services | 267977 | ProgramServices |
| Management And General | 20350 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DIRECT PROGRAM EXP | 2681055 | 2658402 | 22653 |
| REPAIR & MAINT | 964782 | 950030 | 14752 |
| UTILITIES | 942284 | 934407 | 7877 |
| MISC OPERATING EXPENSES | 399749 | 314698 | 85051 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 826510 | Total |
| Program Services | 235602 | ProgramServices |
| Management And General | 590908 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21060788 | Total |
| Program Services | 18398181 | ProgramServices |
| Management And General | 2662607 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4780 | BOY |
| EOY | 2770 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11330708 | BOY |
| EOY | 12319576 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 422317 | BOY |
| EOY | 443566 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27299 | BOY |
| EOY | 29987 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 299596 | BOY |
| EOY | 213272 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 62331221 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 25948025 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38317251 | BOY |
| EOY | 36383196 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 907420 | BOY |
| EOY | 760742 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51309371 | BOY |
| EOY | 50153109 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 737008 | BOY |
| EOY | 858780 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2572338 | BOY |
| EOY | 2422882 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31739255 | BOY |
| EOY | 30283581 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35048601 | BOY |
| EOY | 33565243 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16260770 | BOY |
| EOY | 16587866 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16260770 | BOY |
| EOY | 16587866 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51309371 | BOY |
| EOY | 50153109 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 327096 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1925000 | OtherCostOrOtherBasis |
| Book Value | 1925000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 56808092 | OtherCostOrOtherBasis |
| Depreciation | 23431005 | Depreciation |
| Book Value | 33377087 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3598129 | OtherCostOrOtherBasis |
| Depreciation | 2517020 | Depreciation |
| Book Value | 1081109 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 36383196 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| BONDS PAYABLE | $30,110,000 |
| INTEREST PAYABLE | $173,581 |
| DUE TO/FROM OTHER FUND |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 30283581 | TotalOfAmounts |
| Total Revenue | 21387884 | TotalRevenue |
| Total Expenses | 21060788 | TotalExpenses |
| Excess Or Deficit For Year | 327096 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 327096 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 21387884 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 21387884 | RevenueSubtotal |
| Total Revenue Per Form990 | 21387884 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 21060788 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 21060788 | ExpensesSubtotal |
| Total Expenses Per Form990 | 21060788 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | LIABILITY UNDER FIN 48 FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PAGE 3, PART X | ReturnReference |
| Explanation | THE ASSOCIATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCOUNTING STANDARD, WHICH REQUIRES THE ASSOCIATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED DECEMBER 31, 2011, THE ASSOCIATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX-EXEMPT STATUS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | PEGGY ZACK | NamePerson |
| Base Compensation Filing Org | 136941 | BaseCompensationFilingOrg |
| Deferred Comp Filing Org | 9518 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 6474 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 152933 | TotalCompensationFilingOrg |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | 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. |
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | A MEMBER IS ANY PERSON OR PERSONS WHO CONSTITUTE THE OWNER OF A PRIVATELY OWNED SITE WITHIN THE COMMUNITY ASSOCIATION AREA. AS A NON-PROFIT, MEMBERS CANNOT RECEIVE PROFITS, EXCESS DUES OR NET ASSETS. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, 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. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PAGE 6, PART VI, LINE 7B | ANNUAL MEETINGS OF THE MEMBERS SHALL BE HELD IN MARCH OF EACH YEAR BEGINNING WITH THE MARCH OF 1982 ON SUCH DAY IN MARCH AND AT SUCH TIME OF DAY AS IS FIXED BY THE BOARD OF DIRECTORS AND SPECIFIED IN THE NOTICE OF MEETING. THE ANNUAL MEETINGS IN EACH DELEGATE DISTRICT SHALL BE HELD TO ELECT A DELEGATE FROM THAT DELEGATE DISTRICT AND TO TRANSACT SUCH OTHER BUSINESS AS MAY PROPERLY COME BEFORE THE MEETING. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | DRAFT OF FORM 990 IS REVIEWED BY STAFF AND THE ASSOCIATION BOARD OF DIRECTORS PRIOR TO FINALIZATION AND FILING. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | DIRECTORS ATTEND AN ANNUAL ORIENTATION SESSION IN WHICH THE CONFLICT OF INTEREST POLICY IS EMPHASIZED. DIRECTORS ARE REMINDED THAT THE POLICY REQUIRES DIRECTORS TO SELF-REPORT ANY POTENTIAL CONFLICTS. ALL MEMBERS OF THE BOARD SIGN A CONFLICT OF INTEREST STATEMENT. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | BOARD OF DIRECTORS EVALUATES AND DETERMINES THE COMPENSATION OF THE GENERAL MANAGER. ALL OTHER EMPLOYEES ARE EVALUATED AND DETERMINED BY MARKET STUDIES AND POLICIES OF THE ORGANIZATION. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | BOARD OF DIRECTORS EVALUATES AND DETERMINES THE COMPENSATION OF THE GENERAL MANAGER. ALL OTHER EMPLOYEES ARE EVALUATED AND DETERMINED BY MARKET STUDIES AND POLICIES OF THE ORGANIZATION. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | REQUIRED PUBLIC DISCLOSURES AND RESPONSIBLE GOVERNANCE POLICIES (INCLUDING GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL AUDIT) ARE MADE AVAILABLE ON ASSOCIATION WEBSITE OR BY FORMAL REQUEST. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| H R CULTURAL AFFAIRS ASSOC | ||||||||||
| 9568 S UNIVERSITY BLVD | HIGHLANDS RANCH | CO | 80126 | 311764221 | EVENTS | CO | 501C3 | 9 | HRCA | false |
| HRC SCHOLARSHIP FUND | ||||||||||
| 9568 S UNIVERSITY BLVD | HIGHLANDS RANCH | CO | 80126 | 432024467 | SCHOLARSH. | CO | 501C3 | 9 | HRCA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)
| Transaction TypeTransactionType | Method Of Amt DeterminationMethodOfAmtDetermination | Amount InvolvedAmountInvolved |
|---|---|---|
| HIGHLANDS RANCH CULTURAL AFFAIRS AS | ||
| K | INCLUDED IN M AND P | |
| HIGHLANDS RANCH CULTURAL AFFAIRS AS | ||
| M | PAYMENT FROM HRCAA | 2472 |
| HIGHLANDS RANCH CULTURAL AFFAIRS AS | ||
| N | PAYMENT FROM HRCAA | 53757 |
| HIGHLANDS RANCH CULTURAL AFFAIRS AS | ||
| P | PAYMENT FROM HRCAA | 7197 |
| HIGHLANDS RANCH SCHOLARSHIP FUND | ||
| B | PAYMENT FROM HRCSF | 1750 |
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