2012-05-01T11:32:03-05:00 2011-12-31 JDS PROFESSIONAL GROUP 5670 GREENWOOD PLAZA BLVD STE 200 GREENWOOD VILLAGE CO 80111 990 2011-01-01 840869474 HIGHLANDS RANCH COMMUNITY ASSOCIATION INC HIGH 3037918958 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 JEFF SUNTKEN 3037918958 2012-05-01 true LORI B BAUER CPA 3037710123 2012-05-01 2011 2016-02-24 21:20:13Z JEFF SUNTKEN 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 21387884 false X WWW.HRCAONLINE.ORG X 1981 CO 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. 5 5 901 1981 40142 -5561 0 20467973 20866050 70250 64481 100672 457353 20638895 21387884 0 0 9269136 9148376 0 0 11708705 11912412 20977841 21060788 -338946 327096 51309371 50153109 35048601 33565243 16260770 16587866 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. false false 18398181 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. 18398181 false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 33 0 true 901 true true true false false false false false X 5 5 false false false false true true true true true false false true true true true false true true true false X HIGHLANDS RANCH COMMUNITY ASSN 3034718804 9568 S UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 SCOTT LEMMON 5.00 X X 0 0 0 BROCK NORRIS 4.00 X X 0 0 0 LAURA HOPKINS 4.00 X 0 0 0 JEFF SUNTKEN 4.00 X 0 0 0 GREG TERRY 5.00 X X 0 0 0 GARY DEBUS 40.00 X 90826 0 17029 JERRY FLANNERY 40.00 X 6962 0 0 PEGGY ZACK 40.00 X 136941 0 15992 KEN JOSEPH 40.00 X 102323 0 25546 337052 58567 2 false true false 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 4 MEMBERSHIP DUES & ASSESSMENTS 15205236 15205236 RECREATION PROGRAMS & OPER. 5030504 5030504 SUB-ASSOCIATION SERVICES 363074 363074 COMMUNITY EVENTS 267236 267236 20866050 64481 64481 MISCELLANEOUS 417211 417211 WEB ADVERTISING 531190 25742 25742 ADVERTISING 531190 14400 14400 457353 21387884 21283261 40142 64481 114817 114817 6713098 5861753 851345 402551 344011 58540 1139143 978944 160199 778767 676312 102455 282618 36903 245715 28445 25031 3414 75804 52558 23246 2441 2441 382508 126921 255587 158233 96208 62025 2184098 2184098 2695558 2654326 41232 288327 267977 20350 DIRECT PROGRAM EXP 2681055 2658402 22653 REPAIR & MAINT 964782 950030 14752 UTILITIES 942284 934407 7877 MISC OPERATING EXPENSES 399749 314698 85051 826510 235602 590908 21060788 18398181 2662607 0 4780 2770 11330708 12319576 422317 443566 27299 29987 299596 213272 62331221 25948025 38317251 36383196 907420 760742 51309371 50153109 737008 858780 2572338 2422882 31739255 30283581 35048601 33565243 X 16260770 16587866 16260770 16587866 51309371 50153109 327096 X false true true X false false false false false false false false false false 1925000 1925000 56808092 23431005 33377087 3598129 2517020 1081109 36383196 BONDS PAYABLE 30110000 INTEREST PAYABLE 173581 DUE TO/FROM OTHER FUND 30283581 21387884 21060788 327096 327096 21387884 21387884 21387884 21060788 21060788 21060788 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X 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. X false false false false false false false false false PEGGY ZACK 136941 9518 6474 152933 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. 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 false true false false false false false false false false true false true true false true false false HIGHLANDS RANCH CULTURAL AFFAIRS AS K INCLUDED IN M AND P HIGHLANDS RANCH CULTURAL AFFAIRS AS M 2472 PAYMENT FROM HRCAA HIGHLANDS RANCH CULTURAL AFFAIRS AS N 53757 PAYMENT FROM HRCAA HIGHLANDS RANCH CULTURAL AFFAIRS AS P 7197 PAYMENT FROM HRCAA HIGHLANDS RANCH SCHOLARSHIP FUND B 1750 PAYMENT FROM HRCSF