2026-09-17T10:23:39-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2025-01-01 860832131 SUN CITY GRAND COMMUNITY ASSOCIATION INC SUNC 6235467453 19726 N REMINGTON DRIVE SURPRISE AZ 85374 DOUGLAS BRADY BOARD TREASURER 6235467453 2026-09-16 1 LISA N RYSSEL CPA P00643670 7147955370 2026-09-02 2025 THE GRAND DOUGLAS BRADY 19726 N REMINGTON DRIVE SURPRISE AZ 85374 54552392 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 7 380 480 704795 83028 0 0 32165353 34545268 1714592 1984736 560381 505227 34440326 37035231 0 0 0 0 12778131 12971933 0 0 0 18844665 20300389 31622796 33272322 2817530 3762909 90967389 96516356 49241502 51027560 41725887 45488796 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 28692028 34153644 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. 28692028 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 1 204 0 1 380 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 STEVEN LOOS PRESIDENT (AS OF 4/25) 1.00 X X 0 0 0 JEANNE CHAPMAN VICE PRESIDENT (AS OF 4/25) 1.00 X X 0 0 0 GABRIELE DAWSON VICE PRESIDENT (UNTIL 1/25) 1.00 X X 0 0 0 CAROL WHITE VICE PRESIDENT (UNTIL 4/25) 1.00 X X 0 0 0 RENE MITCHELL TREASURER (AS OF 4/25) 1.00 X X 0 0 0 DOUGLAS BRADY TREASURER (UNTIL 4/25) 1.00 X X 0 0 0 STEPHANIE SLOGGETT-O'DELL SECRETARY (AS OF 4/25) 1.00 X X 0 0 0 JEFF GIBBS SECRETARY (UNTIL 4/25) 1.00 X X 0 0 0 TOM GUSICH DIRECTOR (UNTIL 2/25) 1.00 X 0 0 0 BEN SERNS DIRECTOR 1.00 X 0 0 0 CLAY STEPHENS DIRECTOR (AS OF 3/25) 1.00 X 0 0 0 BOB AIKEN DIRECTOR (AS OF 4/25) 1.00 X 0 0 0 JEFFREY HOCHMAN GENERAL MANAGER 40.00 X 308002 0 46464 VICKI TAYLOR FINANCE DIRECTOR (UNTIL 8/25) 40.00 X 132871 0 18727 PAUL HEYING COMMUNITY MANAGER 40.00 X 134750 0 179 DAVID BERGSTROM SUPERINTENDENT 40.00 X 140317 0 38777 JIM STAGL SUPERINTENDENT 40.00 X 107692 0 23759 BRANDON DOUGHERTY DIRECTOR OF GOLF OPERATION 40.00 X 121225 0 4847 VIRGINIA ROBERTS MARKETING & COM. DIRECTOR 40.00 X 100053 0 24095 1044910 0 156848 7 0 1 0 WADSWORTH GOLF CONSTRUCTION 600 N 195TH AVE BUCKEYE AZ 85326 GOLF CONSTRUCTION SERVICES 4036207 GOTHIC LANDSCAPE MAINTENANCE 4235 E WINSLOW AVE PHOENIX AZ 85040 LANDSCAPE MAINTENANCE AND INSTALLATION S 2958797 UNFORGETTABLE COATINGS OF AZ LLC 1791 E QUEEN CREEK RD 2 CHANDLER AZ 85286 PAINTING AND STUCCO REPAIR SERVICES 557063 AQUA TRAC SYSTEM LLC 16494 W DURANGO ST GOODYEAR AZ 85338 MANAGEMENT SERVICES 420856 TUNGSTEN MECHANICAL LLC 9299 W OLIVE AVE 105 PEORIA AZ 85345 HVAC INSTALLATION AND REPAIR SERVICES 383675 16 MEMBERSHIP ASSESSMENTS 713990 20492792 20492792 GOLF RELATED REVENUES 713910 9811197 9365309 445888 CHARTERED CLUB REVENUES 713990 1625319 1551016 74303 RECREATION CENTER OPERATIONS 713990 1526706 1526706 OTHER REVENUES & FEES 713990 1089254 886090 203164 34545268 2158648 2158648 537085 363589 173496 173496 -18560 192056 16100000 1000 16100000 174912 0 -173912 -173912 -173912 1210391 878660 331731 331731 37035231 34153644 704795 2176792 X 506064 177233 328831 10084331 9023246 1061085 204515 204515 1305117 1149612 155505 871906 703629 168277 62976 19919 43057 499354 157945 341409 60272 60272 96313 30464 65849 197137 197137 1493277 1032004 461273 311182 215058 96124 2718488 2529199 189289 3197831 2838240 359591 928796 835916 92880 LANDSCAPING 2826936 2826936 REPAIRS AND MAINTENANCE 2157929 2157929 CHARTERED CLUB EXPENSES 1494460 1494460 EQUIPMENT RENT 1144379 790880 353499 3111059 2307706 803353 33272322 28692028 4580294 0 37007 618664 8225954 13609774 124625 139840 640736 637800 271748 310691 104822564 65327411 36285670 39495153 42060885 38901487 3320764 2802947 90967389 96516356 1775553 2183458 9352718 9699691 38113231 39144411 49241502 51027560 X 0 0 36285670 39495153 5440217 5993643 41725887 45488796 90967389 96516356 3762909 0 X X 0 1 X 1 0 1 1 0 7804876 7804876 82972714 57031356 25941358 13231697 8296055 4935642 813277 813277 39495153 OTHER LIABILITIES 455543 REPLACEMENT FUND RESERVES 26062020 CARE FUND RESERVES 10197369 LEASE LIABILITIES 2429479 39144411 X 38451392 0 38451392 -1416161 -1416161 37035231 34688483 1416161 1416161 33272322 0 33272322 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, 2025 AND 2024. 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, 2025. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE -878,660. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE -363,589. LOSS ON DISPOSAL MOVED FROM OTHER LOSSES TO REVENUE -173,912. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD MOVED FROM EXPENSES TO REVENUE 878,660. RENTAL EXPENSES MOVED FROM EXPENSES TO REVENUE 363,589. LOSS ON DISPOSAL MOVED FROM OTHER LOSSES TO REVENUE 173,912. X X 0 0 0 0 0 0 0 1 0 JEFFREY HOCHMAN GENERAL MANAGER 267823 0 40179 0 0 0 13486 0 32978 0 354466 0 0 0 DAVID BERGSTROM SUPERINTENDENT 140317 0 0 0 0 0 5980 0 32797 0 179094 0 0 0 VICKI TAYLOR FINANCE DIRECTOR (UNTIL 8/25) 132871 0 0 0 0 0 3386 0 15341 0 151598 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 2025 TOTALED $40,179. 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 OTHER OPERATING EXPENSES: PROGRAM SERVICE EXPENSES 726,173. MANAGEMENT AND GENERAL EXPENSES 348,774. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,074,947. RESIDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 536,935. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 536,935. FERTILIZER: PROGRAM SERVICE EXPENSES 370,090. MANAGEMENT AND GENERAL EXPENSES 165,419. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 535,509. POOL SUPPLIES AND CHEMICALS: PROGRAM SERVICE EXPENSES 143,005. MANAGEMENT AND GENERAL EXPENSES 63,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 206,925. PESTICIDES: PROGRAM SERVICE EXPENSES 141,811. MANAGEMENT AND GENERAL EXPENSES 63,385. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 205,196. FUEL: PROGRAM SERVICE EXPENSES 133,455. MANAGEMENT AND GENERAL EXPENSES 59,650. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 193,105. TRASH REMOVAL: PROGRAM SERVICE EXPENSES 116,065. MANAGEMENT AND GENERAL EXPENSES 51,877. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 167,942. SEED: PROGRAM SERVICE EXPENSES 112,599. MANAGEMENT AND GENERAL EXPENSES 50,328. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 162,927. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 27,573. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,573. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.