2025-10-28T17:24:52-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-01-01 860832131 SUN CITY GRAND COMMUNITY ASSOCIATION INC SUNC 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 RENE MITCHELL BOARD TREASURER 6235467453 2025-10-28 1 0 LISA N RYSSEL CPA P00643670 7149781300 2025-10-28 2024 2025-03-06 01:10:19Z THE GRAND RENE MITCHELL 19726 N REMINGTON DRIVE SURPRISE AZ 85374 56457200 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. 7 7 379 500 528020 79563 0 0 31148506 32165353 1076501 1714592 426501 560381 32651508 34440326 0 0 0 0 12009496 12778131 0 0 0 17511795 18844665 29521291 31622796 3130217 2817530 84216869 90967389 45308512 49241502 38908357 41725887 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 27098471 0 32001437 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. 27098471 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 1 222 0 1 379 1 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 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 273718 0 36278 DAVID BERGSTROM SUPERINTENDENT 40.00 X 139827 0 37331 JIM STAGL SUPERINTENDENT 40.00 X 104974 0 23759 BRANDON DOUGHERTY DIRECTOR OF GOLF OPERATIONS 40.00 X 114085 0 4585 VICKI TAYLOR FINANCE DIRECTOR (AS OF 5/24) 40.00 X 73207 0 12940 RENEE MITCHELL PRESIDENT 1.00 X X 0 0 0 GABRIELE DAWSON VICE PRESIDENT (AS OF 4/24) 1.00 X X 0 0 0 DOUG BRADY TREASURER (AS OF 4/24) 1.00 X X 0 0 0 BOB AIKEN TREASURER (UNTIL 4/24) 1.00 X X 0 0 0 JEFF GIBBS SECRETARY 1.00 X X 0 0 0 TOM GUSICH DIRECTOR (AS OF 4/24) 1.00 X 0 0 0 BEN SERNS DIRECTOR (AS OF 4/24) 1.00 X 0 0 0 TONY SPATA DIRECTOR (UNTIL 4/24) 1.00 X 0 0 0 CAROL WHITE DIRECTOR 1.00 X 0 0 0 705811 0 114893 4 0 1 0 WADSWORTH GOLF CONSTRUCTION 600 N 195TH AVE BUCKEYE AZ 85326 GOLF CONSTRUCTION SERVICES 4213666 GOTHIC LANDSCAPE MAINTENANCE 4235 E WINSLOW AVE PHOENIX AZ 85040 LANDSCAPE MAINTENANCE 3027908 OPENEDGE PAYMENTS LLC 2578 W 600 NORTH LINDON UT 84042 PAYMENT PROCESSING SERVICES 600787 AQUA TRAC SYSTEM LLC 16494 W DURANGO ST GOODYEAR AZ 85338 MANAGEMENT SERVICES 376530 CHDB LAW LLP 1400 EAST SOUTHERN AVE SUITE 400 TEMPE AZ 85282 LEGAL SERVICES 279301 13 MEMBERSHIP ASSESSMENTS 713990 18642933 18642933 GOLF RELATED REVENUES 713910 9454154 9097412 356742 CHARTERED CLUB REVENUES 713990 1548747 1515822 32925 RECREATION CENTER OPERATIONS 713990 1285864 1285864 OTHER REVENUES & FEES 713990 1233655 1065221 168434 32165353 1905271 1905271 464226 298030 166196 166196 -30081 196277 20670000 6500 20670000 197179 0 -190679 -190679 -190679 1245850 851665 394185 394185 34440326 32001437 528020 1910869 X 396143 154998 241145 10006596 8725057 1281539 191120 191120 1330191 1146073 184118 854081 689244 164837 62976 19919 43057 331830 104958 226872 2482 2482 30524 9655 20869 193837 193837 1769625 1222988 546637 234188 161847 72341 2706338 2517895 188443 2979980 2644886 335094 935752 842177 93575 UBI TAX 33750 33750 LANDSCAPING 2755389 2755389 REPAIRS AND MAINTENANCE 1517731 1517731 CHARTERED CLUB EXPENSES 1359651 1359651 3930612 2807296 1123316 31622796 27098471 4524325 0 2759021 37007 9034773 8225954 106875 124625 419572 640736 226531 271748 106809534 70523864 33556206 36285670 35331774 42060885 2782117 3320764 84216869 90967389 1144091 1775553 9110333 9352718 35054088 38113231 45308512 49241502 X 0 0 33556206 36285670 5352151 5440217 38908357 41725887 84216869 90967389 2817530 0 X X 0 1 X 1 0 1 1 0 7804876 7804876 81142002 63049092 18092910 13281548 7474772 5806776 4581108 4581108 36285670 OTHER LIABILITIES 421156 REPLACEMENT FUND RESERVES 25940465 CARE FUND RESERVES 8775045 LEASE LIABILITIES 2976565 38113231 X 35780700 0 35780700 -1340374 -1340374 34440326 32963170 1340374 1340374 31622796 0 31622796 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, 2024 AND 2023. 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, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE -851,665. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE -298,030. LOSS ON DISPOSAL MOVED FROM OTHER LOSSES TO REVENUE -190,679. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE 851,665. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE 298,030. LOSS ON DISPOSAL MOVED FROM OTHER LOSSES TO REVENUE 190,679. X X 0 0 0 0 0 0 0 1 0 JEFFREY HOCHMAN GENERAL MANAGER 249218 0 24500 0 0 0 4782 0 31496 0 309996 0 0 0 DAVID BERGSTROM SUPERINTENDENT 139827 0 0 0 0 0 5999 0 31332 0 177158 0 0 0 PART I, LINE 7 JEFFREY HOCHMAN IS ELIGIBLE FOR AN ANNUAL BONUS BY ACHIEVING OR SATISFYING OBJECTIVE ESTABLISHED BY THE BOARD (PERFORMANCE ASSESSMENT BASED). THE BONUS AMOUNT PAID TO HIM IN 2024 TOTALED $24,500. 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. ALTHOUGH ALLOWED IN THE BYLAWS, NO FORMAL COMMITTEE HAS BEEN ESTABLISHED AT THIS 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 ANNUAL ELECTIONS FOR DIRECTORS ARE MADE BY A VOTE OF THE MEMBERSHIP UNLESS THE NUMBER OF CANDIDATES IS LESS THAN OR EQUAL TO THE NUMBER OF POSITIONS TO BE FILLED. VACANCIES ON THE BOARD SHALL BE FILLED BY APPOINTMENT. IF NO DIRECTORS REMAIN, THE GENERAL MANAGER IS GRANTED THE AUTHORITY TO APPOINT A SINGLE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B ANY DIRECTOR MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY A MAJORITY 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 THE COMMUNITY ASSOCIATION MANAGEMENT (CAM) FINANCE DIRECTOR AND GENERAL MANAGER. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES ARE INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO A QUALIFIED MEMBER THE FINANCE ADVISORY COMMITTEE (FAC) AUDIT SUBCOMMITTEE FOR REVIEW AND INTERNAL SIGN OFF. THAT QUALIFIED COMMITTEE MEMBER THEN REVIEWS THE FORM 990 WITH THE TREASURER OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. THE TREASURER OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR SIGNING THE FORM 990 FOR FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS DETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION CHANGES ARE DOCUMENTED IN THE TOP MANAGEMENT OFFICIAL'S HR RECORD BY THE ORGANIZATION'S HR MANAGER. 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 EQUIPMENT RENT: PROGRAM SERVICE EXPENSES 687,316. MANAGEMENT AND GENERAL EXPENSES 307,209. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 994,525. OTHER OPERATING EXPENSES: PROGRAM SERVICE EXPENSES 634,881. MANAGEMENT AND GENERAL EXPENSES 331,564. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 966,445. FERTILIZER: PROGRAM SERVICE EXPENSES 367,445. MANAGEMENT AND GENERAL EXPENSES 164,236. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 531,681. RESIDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 384,617. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 384,617. SEED: PROGRAM SERVICE EXPENSES 172,459. MANAGEMENT AND GENERAL EXPENSES 77,084. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 249,543. FUEL: PROGRAM SERVICE EXPENSES 153,912. MANAGEMENT AND GENERAL EXPENSES 68,794. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 222,706. PESTICIDES: PROGRAM SERVICE EXPENSES 138,287. MANAGEMENT AND GENERAL EXPENSES 61,810. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200,097. TRASH REMOVAL: PROGRAM SERVICE EXPENSES 134,875. MANAGEMENT AND GENERAL EXPENSES 60,284. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 195,159. POOL SUPPLIES AND CHEMICALS: PROGRAM SERVICE EXPENSES 117,087. MANAGEMENT AND GENERAL EXPENSES 52,335. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 169,422. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 16,417. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,417. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.