2024-05-15T09:06:07-05:00 2023-12-31 860842863 BUTLER HANSEN PLC 1734 E BOSTON ST SUITE 101 GILBERT AZ 85295 990 2023-01-01 860420298 SCOTTSDALE RANCH COMMUNITY ASSOCIATION ASSOCIATION SCOT 4808602022 10585 NORTH 100TH STREET SCOTTSDALE AZ 85258 MIKE BRESLIN MIKE BRESLIN 4808602022 2024-05-15 1 MIKE BRESLIN XXX-XX-XXXX 1 GREGG M BUTLER CPA P00472287 4804971250 2024-05-14 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MIKE BRESLIN 10585 N 100TH ST SCOTTSDALE AZ 85258 2163021 0 X WWW.SCOTTSDALERANCH.ORG X 1980 AZ TO PROTECT AND MAINTAIN THE OVERALL AESTHETICS OF THE COMMUNITY AND TO PROVIDE RECREATIONAL ACTIVITIES. 7 7 10 20 0 0 0 0 1817920 1993372 18435 74249 89411 95400 1925766 2163021 0 0 0 0 641652 653255 0 0 0 1350229 1395894 1991881 2049149 -66115 113872 3058225 3181454 867525 876882 2190700 2304572 TO PROTECT AND MAINTAIN THE OVERALL AESTHETICS OF THE COMMUNITY AND TO PROVIDE RECREATIONAL ACTIVITIES. 0 0 1272947 2143276 TO PROTECT AND MAINTAIN THE AESTHETICS OF THE COMMUNITY, BY CONDUCTING THE MAINTENANCE AND IMPROVEMENTS OF LAKES, RECREATIONAL FACILITIES AND RIGHTS-OF-WAY ALONG DEDICATED CITY STREETS, AND BY PROVIDING GENERAL COMMUNITY SERVICES. 74828 19745 TO PROVIDE RECREATIONAL ACTIVITIES FOR THE MEMBERS OF THE COMMUNITY. 1347775 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 12 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 0 0 AZ X X SCOTTSDALE RANCH COMM ASSOC 4808602022 10585 N 100TH ST SCOTTSDALE AZ 85258 MATT METZ PRESIDENT 2.00 X X 0 0 0 MIKE BRESLIN TREASURER 2.00 X X 0 0 0 KATHE M BARNES EXECUTIVE DIR. 40.00 X 185000 0 0 MICHELE HOLZMAN VICE PRESIDENT 2.00 X X 0 0 0 NINA MUNSON SECRETARY 2.00 X X 0 0 0 LOUBA RAPOPORT DIRECTOR 2.00 X 0 0 0 LARRY SCHMALZ DIRECTOR 2.00 X 0 0 0 DAVID SPECHT DIRECTOR 2.00 X 0 0 0 185000 0 0 1 0 1 0 SERVICE DIRECT LANDSCAPE LLC 428 E THUNDERBIRD RD 144 PHOENIX AZ 85022 LANDSCAPE SERVICES 595881 1 MEMBERSHIP ASSESSMENTS 531310 1713465 1713465 SERVICE CHARGES AND FE 531310 105667 105667 OTHER MEMBER INCOME 531310 88185 88185 CONTRACT SERVICES 531310 66310 66310 SOCIAL & REC ACTIVITIE 531390 19745 19745 1993372 74249 74249 CELLULAR TOWER LEASE 531390 67317 67317 OTHER REVENUE 900099 25674 25674 WATER RIGHTS LEASE 531390 2409 2409 95400 2163021 2163021 0 0 185000 55500 129500 338373 80870 257503 13709 3571 10138 79143 20617 58526 37030 9646 27384 17004 17004 25700 25700 71010 47577 23433 19295 13507 5788 82106 26456 55650 77946 56361 21585 LANDSCAPE/MAINTENANCE 792429 792429 REPAIR EXPENSE 146288 140728 5560 ADMINISTRATIVE SUPPORT 61002 61002 BUILDING MAINTENANCE 49856 49856 53258 50657 2601 2049149 1347775 701374 0 1501 156395 2306083 2363479 105324 57017 21243 14021 1974893 1384351 624074 590542 3058225 3181454 115639 133478 751886 743404 867525 876882 X 2190700 2304572 2190700 2304572 3058225 3181454 113872 0 X 0 1 X 1 0 1271898 881196 390702 602354 411388 190966 100641 91767 8874 590542 X 2163021 0 2163021 0 2163021 2049149 0 2049149 0 2049149 PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION 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 EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDED DECEMBER 31, 2023. THE ASSOCIATION 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 ASSOCIATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2023. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR THE YEARS BEFORE 2021, OR BY ARIZONA STATE TAX AUTHORITIES FOR THE YEARS BEFORE 2020. X X X 0 0 0 0 0 0 0 0 0 KATHE M BARNES EXECUTIVE DIR. 170000 0 15000 0 0 0 0 0 0 0 185000 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - EACH UNIT OWNER WITHIN THE COMMUNITY IS A MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - MEMBERS ELECT BOARD OF DIRECTORS THROUGH ANNUAL ELECTIONS IN ACCORDANCE WITH THE ORGANIZATION'S BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - PRELIMINARY COPY PROVIDED BY PREPARER AND THOROUGHLY REVIEWED BY THE EXECUTIVE DIRECTOR AND PRESIDENT FOR ACCURACY AND COMPLETENESS. FORM 990, PART VI, SECTION B, LINE 12C PROCEDURES AS SET FORTH IN THE POLICY ARE FOLLOWED. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND APPROVES COMPENSATION. THE BOARD OF DIRECTORS USES INDUSTRY DATA TO COMPARE COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC, BY POSTING THEM ON THE ORGANIZATION'S WEB SITE, AND ALSO BASED ON PERSONAL REQUEST.