2024-11-13T14:43:16-06:00 2023-12-31 860907754 BUTLER HANSEN PC 1734 E BOSTON ST STE 101 GILBERT AZ 85295 990 2023-01-01 860934020 THE VILLAGES AT ESTRELLA MOUNTAIN RANCH COMMUNITY ASSOCIATION VILL 4809217500 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 ROBERT JONES PRESIDENT 4809217500 2024-11-12 1 0 PAUL E HANSEN CPA P00471597 4804971250 2024-11-07 2023 2024-10-15 13:58:12Z ROBERT JONES 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 8731260 0 X N/A X 1996 AZ TO PROVIDE CARE AND MAINTENANCE OF THE COMMON PROPERTY WITHIN THE ASSOCIATION. 7 7 0 73 0 0 0 0 8034209 8323644 23292 140348 77821 267268 8135322 8731260 0 0 0 0 0 0 0 0 0 7495709 8185969 7495709 8185969 639613 545291 6342319 6898152 1042717 1053259 5299602 5844893 TO PROVIDE CARE AND MAINTENANCE OF THE COMMON PROPERTY WITHIN THE ASSOCIATION. 0 0 7981271 8590912 TO PROTECT AND MAINTAIN THE QUALITY OF LIFE IN THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION. 7981271 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 1 0 0 0 0 0 1 0 0 0 X CAPITAL CONSULTANTS MGT-VICKI COE 4809217500 8360 E VIA DE VENTURA L100 SCOTTSDALE AZ 85258 X DANIEL DUDZIK SECRETARY/TREAS 1.00 X X 0 0 0 ROBERT JONES PRESIDENT 1.00 X X 0 0 0 JIM LUDLOW DIRECTOR 1.00 X 0 0 0 NICHOLAS PAREDES VICE PRESIDENT 1.00 X X 0 0 0 CATHY HOZIAN DIRECTOR 1.00 X 0 0 0 JEFF ZIMMERMAN DIRECTOR 1.00 X 0 0 0 MARTIN SEARS DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 ALLSTAR PRO PAINTING LLC PO BOX 1222 GILBERT AZ 85299 PAINTING 661694 BRIGHT VIEW LANDSCAPE PO BOX 31001-2463 PASADENA CA 911102463 LANDSCAPE 271352 2 PROTECT/MAINTAIN AESTH 531390 8093604 8093604 OTHER INCOME 900099 230040 230040 8323644 140348 140348 SETTLEMENT INCOME 531390 250000 250000 CELL TOWER 531390 17268 17268 267268 8731260 8590912 0 140348 13612 13612 31477 31477 9975 9975 72955 72955 58812 58812 432 432 10101 511 9590 ALLOCATION TO JC, E, V, 4738380 4738380 ALLOCATIONS TO STARPOIN 1939356 1939356 REPLACEMENT EXPENSES 788640 788640 LANDSCAPE/MAINTENANCE 282106 282106 240123 173034 67089 8185969 7981271 204698 0 1583417 1540408 3143936 3630782 66758 162963 2125 1068 1482000 1539000 64083 23931 6342319 6898152 4596 7265 1021645 1015194 16476 30800 1042717 1053259 X 725939 707043 4573663 5137850 5299602 5844893 6342319 6898152 545291 0 X 0 1 X 1 0 0 LONG-TERM INVESTMENTS 1539000 C 1539000 OTHER LIABILITIES 800 CONSTRUCTION DEPOSITS 30000 30800 X 8731260 0 8731260 0 8731260 8185969 0 8185969 0 8185969 PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION SECTION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE CORPORATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2023. THE CORPORATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CORPORATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE CORPORATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2023. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE CORPORATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2021, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2020. FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION HAS OBTAINED THE SERVICES OF A RESIDENTIAL PROPERTY MANAGEMENT COMPANY TO MANAGE THE AFFAIRS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 THE OWNER OF EACH LOT SHALL BE A MEMBER OF THE ASSOCIATION AND SHALL BE ENTITLED TO VOTE IN ACCORDANCE WITH THE TERMS OF THE DECLARATION AND BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7A HOMEOWNERS ELECT OFFICERS AND BOARD MEMBERS FOR THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ARTICLES OF INCORPORATION MAY BE ADOPTED BY THE APPROVAL OF VOTING DELEGATES REPRESENTING 2/3 OF TOTAL CLASS A VOTES IN THE ASSOCIATION, OTHER THAN THE DECLARANT, AND THE CONSENT OF THE CLASS B MEMBER, IF SUCH EXISTS; PROVIDED NO AMENDMENT MAY BE IN CONFLICT WTIH THE DECLARATION AND PROVIDED FURTHER NO AMENDMENT SHALL BE EFFECTIVE TO IMPAIR OR DILUTE ANY RIGHTS OF MEMBERS THAT ARE GOVERNED BY SUCH DECLARATION. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE INFORMATION CONTAINED IN LINE 19 AVAILABLE TO THE PUBLIC AT THE OFFICES OF ITS MANAGING AGENT UPON REQUEST. IT IS MADE AVAILABLE TO MEMBERS UPON REQUEST. ESTRELLA JOINT COMMITTEE 8360 E VIA DE VENTURA STE L100 SCOTTSDALE AZ 85258 860937965 CARE AND MAINTENANCE OF THE COMMUNITY AZ 501(C)(4) 1 ESTRELLA COMMUNITY ASSOCIATION 8360 E VIA DE VENTURA STE L100 SCOTTSDALE AZ 85258 860599261 CARE AND MAINTENANCE OF THE COMMUNITY AZ 501(C)(4) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ESTRELLA JOINT COMMITTEE P 6677736 BOOK