2025-03-04T10:47:43-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2023-07-01 860374506 RECREATION CENTERS OF SUN CITY WEST INC RECR 6235446001 19803 RH JOHNSON BLVD SUN CITY WEST AZ 85375 CLIFTON SWANN CFO 6235446001 2025-03-03 1 0 LISA N RYSSEL CPA P00643670 7149781300 2025-03-03 2023 2025-03-06 01:10:19Z STEPHEN ERNO 19803 RH JOHNSON BLVD SUN CITY WEST AZ 85375 40527093 0 X WWW.SUNCITYWEST.COM X 1979 AZ 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. 9 9 575 275 3369973 0 0 0 35847532 33978538 518482 1137656 995893 658513 37361907 35774707 0 0 0 0 16532300 17407337 0 0 0 14476091 15832730 31008391 33240067 6353516 2534640 94921880 98338206 37000764 37181658 57921116 61156548 X 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. 0 0 19681415 22113679 MEMBERSHIP DUES & FEES, ASSET PRESERVATION FEES, AND MISCELLANEOUS PROGRAMS. 9187978 10323444 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. 743502 835385 SPORTS PAVILION DIVISION: PROVIDE 30 LANE BOWLING CENTERS INCLUDING BILLIARDS AND PUB FOR USE BY MEMBERS. PROVIDED 289,015 USES IN THE CURRENT YEAR. 135944 152744 RECREATION DIVISION: PROVIDE FOUR RECREATION CENTERS, LIBRARY AND OVER 90+ CLUBS FOR MEMBERS. 243120 273165 MEMBER SPECIAL EVENTS 249311 280121 CLUB FUNDING OF CAPITAL PROJECTS 628375 706030 30241270 0 0 0 0 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 0 0 0 1 64 0 1 575 1 1 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 0 0 1 0 0 AZ X X CLIFTON SWANN 6235446023 19803 N RH JOHNSON BLVD SUN CITY WEST AZ 85375 TIM HURLEY PRESIDENT 6.00 X X 0 0 0 LISA VINES VICE PRESIDENT 6.00 X X 0 0 0 DICK RHODES TREASURER 6.00 X X 0 0 0 JACK LEARY SECRETARY 6.00 X X 0 0 0 ALAN SCHLEMMER DIRECTOR 6.00 X 0 0 0 CHRISTINE NOVELLO DIRECTOR 4.00 X 0 0 0 KAY WILLIAMS DIRECTOR 4.00 X 0 0 0 TERRY HAMMAN DIRECTOR 4.00 X 0 0 0 JOLENE PIASKOWSKI START 0224 DIRECTOR 4.00 X 0 0 0 HARRY STANNENBEIN END 0224 DIRECTOR 4.00 X 0 0 0 WILLIAM SCHWIND GENERAL MANAGER 40.00 X 164819 0 9060 CLIFTON SWANN CHIEF FINANCIAL OFFICER 40.00 X 139436 0 7199 TODD PATTY ENVIRONMENTAL SERVICES MANAGER 40.00 X 130333 0 35240 KATHRINE OGRADY GENERAL SERVICES OFFICER 40.00 X 120047 0 30156 RUSSEL BOSTON FACILITIES MANAGER 40.00 X 123132 0 19901 DANIEL MAURER SUPERINTENDENT PROJECT COO 40.00 X 109519 0 20190 KIRSTEN PETERSEN HR OFFICER 40.00 X 117144 0 9390 904430 0 131136 10 0 1 0 SITEWORKS LANDSCAPE DEVELOPMENT LLC 2915 W FAIRVIEW STREET CHANDLER AZ 85224 LANDSCAPE CONSTRUCTION 1766669 LANDSCAPES UNLIMITED LLC 1201 ARIES DRIVE LINCOLN NE 68512 LANDSCAPE CONSTRUCTION 1311093 YOUNG SWENSON & CROSS PAVING 1329 E GIBSON LANE PHOENIX AZ 85034 ASPHALT PAVING 896987 CALVARY PAVING & GRADING LLC PO BOX 5143 GOODYEAR AZ 85338 ASPHALT PAVING 440224 SUNLAND ASPHALT & CONSTRUCTION LLC 1625 E NORTHERN AVE PHOENIX AZ 85020 ASPHALT PAVING 238696 9 MEMBERSHIP DUES AND OTHER FEES 713990 15990594 15990594 GOLF COURSE FEES 713990 10323444 7602779 2720665 ASSET PRESERVATION FEE 713990 5082015 5082015 ANCILLARY REVENUE 713990 1041070 826200 214870 BOWLING FEES 713990 835385 530276 305109 706030 706030 33978538 1357304 1357304 3755104 52275 3987924 39103 -232820 13172 -219648 -219648 1383872 725359 658513 529184 129329 35774707 31267078 3369973 1137656 304558 304558 13247791 11802647 1445144 477576 403904 73672 2192586 1930681 261905 1184826 1037862 146964 43 43 74574 74574 58130 58130 665596 185123 480473 43828 43828 1303090 1244545 58545 63323 63323 2680056 2680056 13223 4150 9073 5466415 5466415 604098 604098 REPAIRS AND MAINTENANCE 2717918 2717918 LANDSCAPE MAINTENANCE 1535122 1535122 TAXES & LICENSES 282531 279450 3081 EQUIPMENT 165696 162598 3098 159087 142873 16214 33240067 30241270 2998797 0 9151839 12615032 671241 709275 208548 189594 508196 557910 143916858 87707669 53037718 56209189 31344338 28057206 94921880 98338206 2425534 2004242 7906530 8062731 26668700 27114685 37000764 37181658 X 0 0 0 0 57921116 61156548 57921116 61156548 94921880 98338206 2534640 700792 0 X X 0 1 X 1 0 5196987 5196987 52314034 43498237 8815797 27236561 20460416 6776145 59169276 23749016 35420260 56209189 REPLACEMENT FUND RESERVE 27114685 27114685 X 36417369 700792 700792 35716577 58130 58130 35774707 33181937 0 33181937 58130 58130 33240067 PART X, LINE 2: 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. X X X X 0 0 0 0 0 0 0 0 0 WILLIAM SCHWIND GENERAL MANAGER 164769 0 50 0 0 0 4777 0 4283 0 173879 0 0 0 TODD PATTY ENVIRONMENTAL SERVICES MANAGER 130283 0 50 0 0 0 3525 0 31715 0 165573 0 0 0 KATHRINE OGRADY GENERAL SERVICES OFFICER 105061 0 50 0 14936 0 7057 0 23099 0 150203 0 0 0 PART I, LINE 3 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. 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.