RECREATION CENTERS OF SUN CITY WEST INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- RECREATION CENTERS OF SUN CITY WEST INC (EIN 86-0374506)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-03-04
- IRS object ID
- 202510639349301021
- Schema version
- 2023v6.0
- 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) |
|---|---|---|
| Return | 2025-03-04T10:47:43-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2875 MICHELLE DRIVE 300 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860374506 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RECREATION CENTERS OF SUN CITY WEST INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RECR | BusinessNameControlTxt |
| Phone | 6235446001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19803 RH JOHNSON BLVD | AddressLine1Txt |
| City | SUN CITY WEST | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85375 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CLIFTON SWANN | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6235446001 | PhoneNum |
| Signature | 2025-03-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA N RYSSEL CPA | PreparerPersonNm |
| PTIN | P00643670 | PTIN |
| Phone | 7149781300 | PhoneNum |
| Preparation | 2025-03-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN ERNO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19803 RH JOHNSON BLVD | AddressLine1Txt |
| City | SUN CITY WEST | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85375 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $40,527,093 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SUNCITYWEST.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE RECREATIONAL SERVICE/ACTIVITIES TO THE RESIDENTS OF SUN CITY WEST AND TO OPERATE AND MAINTAIN AND PRESERVE FACILITIES WHICH ENHANCE THE RECREATIONAL, SOCIAL AND LEISURE INTERESTS OF THE MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 575 | TotalEmployeeCnt |
| Total Volunteers | 275 | TotalVolunteersCnt |
| Total Gross UBI | $3,369,973 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,847,532 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $33,978,538 | CYProgramServiceRevenueAmt |
| PY Investment Income | $518,482 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,137,656 | CYInvestmentIncomeAmt |
| PY Other Revenue | $995,893 | PYOtherRevenueAmt |
| CY Other Revenue | $658,513 | CYOtherRevenueAmt |
| PY Total Revenue | $37,361,907 | PYTotalRevenueAmt |
| CY Total Revenue | $35,774,707 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,532,300 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,407,337 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,476,091 | PYOtherExpensesAmt |
| CY Other Expenses | $15,832,730 | CYOtherExpensesAmt |
| PY Total Expenses | $31,008,391 | PYTotalExpensesAmt |
| CY Total Expenses | $33,240,067 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,353,516 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,534,640 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $94,921,880 | TotalAssetsBOYAmt |
| Total Assets EOY | $98,338,206 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,000,764 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,181,658 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $57,921,116 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $61,156,548 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE RECREATIONAL SERVICE/ACTIVITIES TO THE RESIDENTS OF SUN CITY WEST AND TO OPERATE AND MAINTAIN AND PRESERVE FACILITIES WHICH ENHANCE THE RECREATIONAL, SOCIAL AND LEISURE INTERESTS OF THE MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $19,681,415 | ExpenseAmt |
| Revenue | $22,113,679 | RevenueAmt |
| Desc | MEMBERSHIP DUES & FEES, ASSET PRESERVATION FEES, AND MISCELLANEOUS PROGRAMS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,187,978 | ExpenseAmt |
| Revenue | $10,323,444 | RevenueAmt |
| Desc | GOLF DIVISION: PROVIDE SEVEN 18-HOLE GOLF COURSES, DRIVING RANGES AND PRO SHOPS FOR USE BY MEMBERS. 327,621 ROUNDS WERE PLAYED IN THE CURRENT YEAR. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $743,502 | ExpenseAmt |
| Revenue | $835,385 | RevenueAmt |
| Desc | SPORTS PAVILION DIVISION: PROVIDE 30 LANE BOWLING CENTERS INCLUDING BILLIARDS AND PUB FOR USE BY MEMBERS. PROVIDED 289,015 USES IN THE CURRENT YEAR. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $135,944 | $152,744 | RECREATION DIVISION: PROVIDE FOUR RECREATION CENTERS, LIBRARY AND OVER 90+ CLUBS FOR MEMBERS. |
| $243,120 | $273,165 | MEMBER SPECIAL EVENTS |
| $249,311 | $280,121 | CLUB FUNDING OF CAPITAL PROJECTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $628,375 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $706,030 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $30,241,270 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 64 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 575 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTON SWANN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6235446023 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19803 N RH JOHNSON BLVD | AddressLine1Txt |
| City | SUN CITY WEST | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85375 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| TIM HURLEY | |||||||
| PRESIDENT | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LISA VINES | |||||||
| VICE PRESIDENT | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DICK RHODES | |||||||
| TREASURER | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JACK LEARY | |||||||
| SECRETARY | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ALAN SCHLEMMER | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINE NOVELLO | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| KAY WILLIAMS | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY HAMMAN | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| JOLENE PIASKOWSKI START 0224 | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| HARRY STANNENBEIN END 0224 | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM SCHWIND | |||||||
| GENERAL MANAGER | 40.00 | Yes (X) | $164,819 | $0 | $9,060 | ||
| CLIFTON SWANN | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $139,436 | $0 | $7,199 | ||
| TODD PATTY | |||||||
| ENVIRONMENTAL SERVICES MANAGER | 40.00 | $130,333 | $0 | $35,240 | Yes (X) | ||
| KATHRINE OGRADY | |||||||
| GENERAL SERVICES OFFICER | 40.00 | $120,047 | $0 | $30,156 | Yes (X) | ||
| RUSSEL BOSTON | |||||||
| FACILITIES MANAGER | 40.00 | $123,132 | $0 | $19,901 | Yes (X) | ||
| DANIEL MAURER | |||||||
| SUPERINTENDENT PROJECT COO | 40.00 | $109,519 | $0 | $20,190 | Yes (X) | ||
| KIRSTEN PETERSEN | |||||||
| HR OFFICER | 40.00 | $117,144 | $0 | $9,390 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $904,430 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $131,136 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SITEWORKS LANDSCAPE DEVELOPMENT LLC | |||||
| 2915 W FAIRVIEW STREET | CHANDLER | AZ | 85224 | LANDSCAPE CONSTRUCTION | $1,766,669 |
| LANDSCAPES UNLIMITED LLC | |||||
| 1201 ARIES DRIVE | LINCOLN | NE | 68512 | LANDSCAPE CONSTRUCTION | $1,311,093 |
| YOUNG SWENSON & CROSS PAVING | |||||
| 1329 E GIBSON LANE | PHOENIX | AZ | 85034 | ASPHALT PAVING | $896,987 |
| CALVARY PAVING & GRADING LLC | |||||
| PO BOX 5143 | GOODYEAR | AZ | 85338 | ASPHALT PAVING | $440,224 |
| SUNLAND ASPHALT & CONSTRUCTION LLC | |||||
| 1625 E NORTHERN AVE | PHOENIX | AZ | 85020 | ASPHALT PAVING | $238,696 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES AND OTHER FEES | 713990 | $15,990,594 | $15,990,594 | |
| GOLF COURSE FEES | 713990 | $10,323,444 | $7,602,779 | $2,720,665 |
| ASSET PRESERVATION FEE | 713990 | $5,082,015 | $5,082,015 | |
| ANCILLARY REVENUE | 713990 | $1,041,070 | $826,200 | $214,870 |
| BOWLING FEES | 713990 | $835,385 | $530,276 | $305,109 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $706,030 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $706,030 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $33,978,538 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,357,304 | TotalRevenueColumnAmt |
| Exclusion | $1,357,304 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,755,104 | SecuritiesAmt |
| Other | $52,275 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,987,924 | SecuritiesAmt |
| Other | $39,103 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$232,820 | SecuritiesAmt |
| Other | $13,172 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$219,648 | TotalRevenueColumnAmt |
| Exclusion | -$219,648 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,383,872 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $725,359 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $658,513 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $529,184 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $129,329 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,774,707 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,267,078 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,369,973 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,137,656 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,558 | TotalAmt |
| Management And General | $304,558 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,247,791 | TotalAmt |
| Program Services | $11,802,647 | ProgramServicesAmt |
| Management And General | $1,445,144 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477,576 | TotalAmt |
| Program Services | $403,904 | ProgramServicesAmt |
| Management And General | $73,672 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,192,586 | TotalAmt |
| Program Services | $1,930,681 | ProgramServicesAmt |
| Management And General | $261,905 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,184,826 | TotalAmt |
| Program Services | $1,037,862 | ProgramServicesAmt |
| Management And General | $146,964 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43 | TotalAmt |
| Management And General | $43 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,574 | TotalAmt |
| Management And General | $74,574 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,130 | TotalAmt |
| Management And General | $58,130 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $665,596 | TotalAmt |
| Program Services | $185,123 | ProgramServicesAmt |
| Management And General | $480,473 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,828 | TotalAmt |
| Program Services | $43,828 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,303,090 | TotalAmt |
| Program Services | $1,244,545 | ProgramServicesAmt |
| Management And General | $58,545 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,323 | TotalAmt |
| Management And General | $63,323 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,680,056 | TotalAmt |
| Program Services | $2,680,056 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,223 | TotalAmt |
| Program Services | $4,150 | ProgramServicesAmt |
| Management And General | $9,073 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,466,415 | TotalAmt |
| Program Services | $5,466,415 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,098 | TotalAmt |
| Program Services | $604,098 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS AND MAINTENANCE | $2,717,918 | $2,717,918 | |
| LANDSCAPE MAINTENANCE | $1,535,122 | $1,535,122 | |
| TAXES & LICENSES | $282,531 | $279,450 | $3,081 |
| EQUIPMENT | $165,696 | $162,598 | $3,098 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,087 | TotalAmt |
| Program Services | $142,873 | ProgramServicesAmt |
| Management And General | $16,214 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,240,067 | TotalAmt |
| Program Services | $30,241,270 | ProgramServicesAmt |
| Management And General | $2,998,797 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,151,839 | BOYAmt |
| EOY | $12,615,032 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $671,241 | BOYAmt |
| EOY | $709,275 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,548 | BOYAmt |
| EOY | $189,594 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $508,196 | BOYAmt |
| EOY | $557,910 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $143,916,858 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $87,707,669 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,037,718 | BOYAmt |
| EOY | $56,209,189 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,344,338 | BOYAmt |
| EOY | $28,057,206 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,921,880 | BOYAmt |
| EOY | $98,338,206 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,425,534 | BOYAmt |
| EOY | $2,004,242 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,906,530 | BOYAmt |
| EOY | $8,062,731 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,668,700 | BOYAmt |
| EOY | $27,114,685 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,000,764 | BOYAmt |
| EOY | $37,181,658 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,921,116 | BOYAmt |
| EOY | $61,156,548 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,921,116 | BOYAmt |
| EOY | $61,156,548 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,921,880 | BOYAmt |
| EOY | $98,338,206 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,534,640 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $700,792 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,196,987 | OtherCostOrOtherBasisAmt |
| Book Value | $5,196,987 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $52,314,034 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,498,237 | DepreciationAmt |
| Book Value | $8,815,797 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,236,561 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,460,416 | DepreciationAmt |
| Book Value | $6,776,145 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $59,169,276 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,749,016 | DepreciationAmt |
| Book Value | $35,420,260 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $56,209,189 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REPLACEMENT FUND RESERVE | Desc |
| Amt | $27,114,685 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $27,114,685 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $36,417,369 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $700,792 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $700,792 | RevenueNotReportedAmt |
| Revenue Subtotal | $35,716,577 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $58,130 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $58,130 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $35,774,707 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $33,181,937 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $33,181,937 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $58,130 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $58,130 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $33,240,067 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND, THEREFORE, THERE IS NO PROVISION FOR INCOME TAXES. THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME (UBTI) WOULD BE TAXABLE. THE ASSOCIATION IS ALSO EXEMPT FROM STATE OF ARIZONA TAXATION. THE ASSOCIATION BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE STANDARDS. THE FEDERAL AND STATE CORPORATE TAX RETURNS OF THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM SCHWIND | ||||||||||||||
| GENERAL MANAGER | $164,769 | $0 | $50 | $0 | $0 | $0 | $4,777 | $0 | $4,283 | $0 | $173,879 | $0 | $0 | $0 |
| TODD PATTY | ||||||||||||||
| ENVIRONMENTAL SERVICES MANAGER | $130,283 | $0 | $50 | $0 | $0 | $0 | $3,525 | $0 | $31,715 | $0 | $165,573 | $0 | $0 | $0 |
| KATHRINE OGRADY | ||||||||||||||
| GENERAL SERVICES OFFICER | $105,061 | $0 | $50 | $0 | $14,936 | $0 | $7,057 | $0 | $23,099 | $0 | $150,203 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE GENERAL MANAGER IS CONTRACTED BY THE GOVERNING BOARD. THE GOVERNING BOARD MEETS YEARLY TO DISCUSS THE PERFORMANCE OF THE GM AND THE CONSENSUS TO VOTE TO CONTINUE THE GM CONTRACT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE THREE TYPES OF OWNERS. THESE ARE: OWNER MEMBER - THESE ARE INDIVIDUAL(S) ON THE TITLE TO A PROPERTY WITHIN THE ASSOCATION. ASSOCIATE MEMBER - THESE ARE INDIVIDUAL(S) THAT RESIDE IN A PROPERTY BUT ARE NOT ON THE TITLE INVESTOR MEMBER - THESE ARE INDIVIDUAL(S) ON THE TITLE TO A PROPERTY BUT DO NOT RESIDE IN THAT PROPERTY. |
| FORM 990, PART VI, SECTION A, LINE 7A | OWNER MEMBERS AND INVESTOR CARD HOLDERS HAVE THE ABILITY TO VOTE FOR BOARD MEMBERS AND ASSOCIATION POLICIES. |
| FORM 990, PART VI, SECTION A, LINE 8B | MINUTES ARE TAKEN FOR ALL COMMITTEE MEETINGS BUT NO COMMITTEE HAS THE AUTHORITY TO ACT ON THE BOARD'S BEHALF. |
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO FILING WITH THE IRS, THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING AND THEN FILED WITH THE IRS. THE FORM 990 IS THEN AVAILABLE TO THE BOARD OF DIRECTORS UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C | GOVERNING BOARD MEMBERS AND THE GENERAL MANAGER ARE REQUIRED TO SIGN POLICY STATEMENT L2-CONFLICT OF INTEREST AND DISCLOSURE OF FINANCIAL INTERESTS ANNUALLY. THE CFO SIGNED ACKNOWLEDGEMENT HE RECEIVED AND READ THE EMPLOYEE HANDBOOK WHICH INCLUDES SECTION ON CONFLICTS OF INTEREST & CONFIDENTIALITY ALONG WITH COMPLETION OF THE DISCLOSURE OF FINANCIAL INTERESTS ANNUALLY. ALL GOVERNING BOARD MEMBERS, GM, AND CFO ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST IMMEDIATELY WHEN THEY ARE AWARE ONE EXISTS. IN THE EVENT THAT ANY OF THE AFOREMENTIONED IS UNSURE ABOUT WHETHER OR NOT A SITUATION MAY BE A CONFLICT OF INTEREST, FULL DISCLOSURE OF THE SITUATION IS REQUIRED TO BE REPORTED TO THE PRESIDENT AND GOVERNING BOARD. DOCUMENTATION OF ANY DISCUSSION REGARDING CONFLICTS OF INTEREST ARE DOCUMENTED IN MEETING MINUTES. GOVERNING BOARD DIRECTORS WHO HAVE A CONFLICT OF INTEREST ARE NOT ALLOWED TO DISCUSS BUT ARE ALLOWED TO VOTE ON THAT PARTICULAR ISSUE. THE ASSOCIATION'S PROCUREMENT POLICY, REQUIRES MULTI-LAYERS OF APPROVALS DEPENDING ON THE DOLLAR AMOUNT OF THE TRANSACTION-ANYTHING OVER $5,000 REQUIRES, MANAGER, GM & CFO REVIEW AND APPROVAL, AMOUNTS OVER $50,000 ALSO REQUIRES GOVERNING BOARD APPROVAL. ALSO, DISBURSEMENT POLICY REQUIRES THAT TREASURER IS PROVIDED COPIES OF THE CHECK REGISTERS FOR ALL DISBURSEMENTS TO IDENTIFY AND REVIEW DISBURSEMENTS FOR COMPLIANCE WITH POLICIES. INTERNAL CONTROL PROCEDURES ALONG WITH GOVERNING BOARD POLICIES WOULD IDENTIFY TRANSACTIONS WITH FAMILY MEMBERS IDENTIFIED BY GOVERNING BOARD, GM, OR CFO ALMOST CERTAINLY PRIOR TO APPROVAL OF TRANSACTION BUT IF NOT IT WOULD BE IDENTIFIED PRIOR TO DISBURSEMENT THROUGH FINANCE TEAM REVIEW PRIOR TO RELEASING FUNDS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE GENERAL MANAGER'S COMPENSATION IS REVIEWED BY THE GOVERNING BOARD MEMBERS AND COMPENSATION AWARDS ARE GIVEN BY THE PRESIDENT OF THE BOARD. IN ADDITION, A COMPARATIVE STUDY WAS COMPLETED IN 2024. THESE DECISIONS ARE THEN DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEB SITE. |
| FORM 990, PART XII, LINE 2C: | THERE HAS BEEN NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS FROM THE PREVIOUS YEAR. |
Comments