2024-11-12T12:04:39-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-01-01 860832131 SUN CITY GRAND COMMUNITY ASSOCIATION INC SUNC 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 DOUG BRADY BOARD TREASURER 6235467453 2024-11-11 1 0 MELISSA HANGSLEBEN P02087031 6022662248 2024-11-11 2023 2024-10-15 13:58:12Z DOUG BRADY 19726 N REMINGTON DRIVE SURPRISE AZ 85374 33473439 0 X WWW.LIVEGRANDAZ.COM X 1996 AZ SUN CITY GRAND COMMUNITY ASSOCIATION, INC. HAS BEEN FORMED FOR THE PURPOSE OF OWNING, OPERATING, MAINTAINING, AND PRESERVING FACILITIES WHICH ENHANCE THE RECREATIONAL, SOCIAL, AND LEISURE INTERESTS OF THE ASSOCIATION AND THE SURROUNDING COMMUNITY. 6 6 362 530 463391 114998 0 0 30363555 31148506 420291 1076501 -167701 426501 30616145 32651508 0 0 0 0 10931982 12009496 0 0 0 16568856 17511795 27500838 29521291 3115307 3130217 76841159 84216869 41063019 45308512 35778140 38908357 X THE GRAND PROVIDES RESIDENTS WITH A HIGH-VALUE COMMUNITY WITH RESORT-STYLE AMENITIES, IN WHICH EVERY PERSON CAN CHOOSE TO PARTICIPATE AND LIVE WELL, BASED ON THEIR NEEDS AND DESIRES. THIS HIGH STANDARD WILL MAXIMIZE OUR INVESTMENTS AND PROMOTE OUR WELL-BEING IN AN ACTIVE CLOSE-KNIT COMMUNITY. 0 0 24837404 0 30937239 THE GRAND IS THE PREMIER ACTIVE, AGE-RESTRICTED COMMUNITY IN ARIZONA OFFERING RESORT-LIKE AMENITIES AND VAST FELLOWSHIP. THE GRAND OFFERS SOCIALIZATION, RECREATION, AND EDUCATIONAL ACTIVITIES INCLUDING AWARD-WINNING CHAMPIONSHIP GOLF COURSES. THE GRAND PROTECTS AND MAINTAINS THE QUALITY OF LIFE IN THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION. 24837404 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 0 0 0 1 170 0 1 362 1 1 1 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 1 0 0 1 1 1 0 0 1 1 0 0 X VICKI TAYLOR 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 JEFFREY HOCHMAN GENERAL MANAGER 40.00 X 217996 0 34414 ROD RANKIN GENERAL MANAGER (THRU 12/15/23) 40.00 X 201397 0 8154 DAVID BERGSTROM SUPERINTENDENT 40.00 X 133681 0 34886 DAVID REBER FINANCE MANAGER 40.00 X 134629 0 26273 SCOTT PHILLIPS FACILITIES DIRECTOR 40.00 X 117354 0 4164 BRANDON DOUGHERTY DIRECTOR OF GOLF OPERATIONS 40.00 X 109873 0 4587 RENEE MITCHELL PRESIDENT 1.00 X X 0 0 0 CAROL WHITE VICE PRESIDENT 1.00 X X 0 0 0 BOB AIKEN TREASURER 1.00 X X 0 0 0 JEFF GIBBS SECRETARY 1.00 X X 0 0 0 ALAN MEYER DIRECTOR (THRU 8/16/23) 1.00 X 0 0 0 BOB TOWE DIRECTOR (THRU 4/3/23) 1.00 X 0 0 0 CHRISTINE GIBSON DIRECTOR (THRU 4/3/23) 1.00 X 0 0 0 DOUG BRADY DIRECTOR 1.00 X 0 0 0 TONY SPATA DIRECTOR 1.00 X 0 0 0 914930 0 112478 6 0 1 0 GOTHIC LANDSCAPE MAINTENANCE 4235 E WINSLOW AVE PHOENIX AZ 85040 LANDSCAPE MAINTENANCE 2791548 PRINCETON CONSTRUCTION LLC 4112 E INDIAN SCHOOL RD PHOENIX AZ 85018 CONSTRUCTION SERVICES 2286640 WADSWORTH GOLF CONSTRUCTION 600 N 195TH AVE BUCKEYE AZ 85326 GOLF CONSTRUCTION SERVICES 1320598 UNIDINE CORPORATION 1000 WASHINGTON STREET SUITE 510 BOSTON MA 02118 CATERING SERVICES 680591 HUNTINGTON NATIONAL BANK 4466 N HIGH ST COLUMBUS OH 43214 FINANCIAL SERVICES 456473 26 MEMBERSHIP ASSESSMENTS 713990 17923762 17923762 GOLF RELATED REVENUES 713910 9429207 9136247 292960 RECREATION CENTER OPERATIONS 713990 1428744 1428744 CHARTERED CLUB REVENUES 713990 1340101 1340101 OTHER REVENUES & FEES 713990 1026692 852727 173965 31148506 1076501 1076501 346637 175794 170843 170843 -3534 174377 901795 646137 255658 255658 32651508 30937239 463391 1250878 X 622865 230982 391883 9219913 7891624 1328289 182154 182154 1052398 890665 161733 932166 752259 179907 62976 19919 43057 292596 92548 200048 46574 46574 433329 137062 296267 186542 186542 1438014 993812 444202 201813 139473 62340 2514749 2339646 175103 2726764 2420144 306620 857691 771922 85769 UBI TAX 78690 78690 LANDSCAPING 2718368 2718368 CHARTERED CLUB EXPENSES 1441378 1441378 REPAIRS AND MAINTENANCE 1208916 1208916 3303395 2341300 962095 29521291 24837404 4683887 0 2601586 2759021 5100180 9034773 220204 106875 361546 419572 279474 226531 101180254 67624048 30838355 33556206 36868075 35331774 571739 2782117 76841159 84216869 2027041 1144091 8588900 9110333 30447078 35054088 41063019 45308512 X 0 0 30838355 33556206 4939785 5352151 35778140 38908357 76841159 84216869 3130217 0 X X 0 1 X 1 0 1 1 0 7804876 7804876 80436272 60962157 19474115 12935401 6661891 6273510 3705 3705 33556206 OTHER LIABILITIES 347103 REPLACEMENT FUND RESERVES 26053072 CARE FUND RESERVES 6155045 LEASE LIABILITIES 2498868 35054088 X 33473439 0 33473439 -821931 -821931 32651508 30343222 821931 821931 29521291 0 29521291 PART X, LINE 2: THE ASSOCIATION HAS RECEIVED FROM THE INTERNAL REVENUE SERVICE (IRS) AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE FOR EXEMPT FUNCTION INCOME EARNED DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. A PROVISION IS MADE IN THE FINANCIAL STATEMENTS FOR INCOME TAX EXPENSE ON UNRELATED TRADE OR BUSINESS INCOME EARNED, WHEN REQUIRED. THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE ASSOCIATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON IRS EXAMINATION. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE -646,137. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE -175,794. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE 646,137. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE 175,794. X X 0 0 0 0 0 0 0 0 0 JEFFREY HOCHMAN GENERAL MANAGER 217996 0 0 0 0 0 5184 0 29230 0 252410 0 0 0 ROD RANKIN GENERAL MANAGER (THRU 12/15/23) 201397 0 0 0 0 0 8056 0 98 0 209551 0 0 0 DAVID BERGSTROM SUPERINTENDENT 133681 0 0 0 0 0 5764 0 29122 0 168567 0 0 0 DAVID REBER FINANCE MANAGER 134629 0 0 0 0 0 5918 0 20355 0 160902 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A COMMITTEES COMPRISED SOLELY OF MEMBERS OF THE BOARD MAY BE APPOINTED TO EXERCISE THE AUTHORITY OF THE BOARD. SUCH COMMITTEES SHALL BE APPOINTED UPON THE APPROVAL OF AT LEAST A MAJORITY OF THE DIRECTORS. NOTWITHSTANDING THE ABOVE, NO SUCH COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD IN REFERENCE TO (A) SUBMISSION TO THE MEMBERS OF ANY MATTER REQUIRING AN ACT OF THE MEMBERS; OR (B) FILLING VACANCIES ON THE BOARD OR ON ANY COMMITTEE OF THE BOARD. THE BOARD MAY, WITH OR WITHOUT CAUSE, DISSOLVE ANY SUCH COMMITTEE OR REMOVE ANY DIRECTOR FROM THE COMMITTEE AT ANY TIME. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS ONE CLASS OF MEMBERSHIP. THE OWNER OF EACH LOT SHALL BE A MEMBER OF THE ASSOCIATION. EACH LOT OWNER IN GOOD STANDING MAY CAST ONE VOTE ON ALL MATTERS REQUIRING MEMBER APPROVAL. FORM 990, PART VI, SECTION A, LINE 7A EACH BOARD MEMBER IS ELECTED BY A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B 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. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS CONDUCTED BY THE BOARD OF DIRECTORS. THEY REVIEW COMPENSATION SURVEYS AND THE COMPENSATION DECISION IS DOCUMENTED IN THE EMPLOYEE'S WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABE UPON REQUEST. FORM 990, PART IX, LINE 24E OTHER OPERATING EXPENSES: PROGRAM SERVICE EXPENSES 487,017. MANAGEMENT AND GENERAL EXPENSES 307,354. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 794,371. EQUIPMENT RENT: PROGRAM SERVICE EXPENSES 404,403. MANAGEMENT AND GENERAL EXPENSES 180,755. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 585,158. FERTILIZER: PROGRAM SERVICE EXPENSES 387,387. MANAGEMENT AND GENERAL EXPENSES 173,150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 560,537. RESIDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 369,561. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 369,561. FUEL: PROGRAM SERVICE EXPENSES 148,960. MANAGEMENT AND GENERAL EXPENSES 66,581. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 215,541. PESTICIDES: PROGRAM SERVICE EXPENSES 148,896. MANAGEMENT AND GENERAL EXPENSES 66,553. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 215,449. SEED: PROGRAM SERVICE EXPENSES 141,357. MANAGEMENT AND GENERAL EXPENSES 63,182. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 204,539. POOL SUPPLIES AND CHEMICALS: PROGRAM SERVICE EXPENSES 120,346. MANAGEMENT AND GENERAL EXPENSES 53,792. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 174,138. TRASH REMOVAL: PROGRAM SERVICE EXPENSES 113,492. MANAGEMENT AND GENERAL EXPENSES 50,728. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,220. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 19,881. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,881. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.