2024-11-14T12:27:57-06:00 2023-12-31 860907754 BUTLER HANSEN PLC 1734 EAST BOSTON STREET STE 101 GILBERT AZ 85295 990 2023-01-01 455332711 VIRIDIAN RESIDENTIAL ASSOCIATION INC VIRI 4809217500 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 HOWARD PORTEUS PRESIDENT 4809217500 2024-11-14 1 0 PAUL E HANSEN CPA P00471597 4804971250 2023 2024-10-15 13:58:12Z HOWARD PORTEUS 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 6582664 0 X VIRIDIANDFW.COM X 2012 TX THE ASSOCIATION WORKS TO EMBODY, REFLECT, AND CARRY FORWARD THE GENERAL DESIGN AND GOALS OF THE COMMUNITY AND TO TAKE SUCH ACTIONS AS IT DEEMS NECESSARY TO ACCOMPLISH THESE GOALS. GOING BEYOND THE PHYSICAL DEVELOPMENT AND PRESERVATION OF THE LAND, THE ASSOCIATION IS TO PERPETUATE THE SENSE OF COMMUNITY LIFE AND SPIRIT AND TO BE RESPONSIBBLE FOR AND INVOLVED IN PROGRAMS AND ACTIVITIES WHICH CONTRIBUTE POSTIVELY TO ITS RESIDENTS AND TO THE REGION OF WHICH IT IS A PART. 4 4 0 25 0 0 0 0 5527922 6508184 20920 55709 9479 18771 5558321 6582664 0 0 0 0 0 0 0 0 0 6085875 7153996 6085875 7153996 -527554 -571332 3302657 2676761 697148 581905 2605509 2094856 X THE ASSOCIATION WORKS TO EMBODY, REFLECT, AND CARRY FORWARD THE GENERAL DESIGN AND GOALS OF THE COMMUNITY AND TO TAKE SUCH ACTIONS AS IT DEEMS NECESSARY TO ACCOMPLISH THESE GOALS. GOING BEYOND THE PHYSICAL DEVELOPMENT AND PRESERVATION OF THE LAND, THE ASSOCIATION IS TO PERPETUATE THE SENSE OF COMMUNITY LIFE AND SPIRIT AND TO BE RESPONSIBBLE FOR AND INVOLVED IN PROGRAMS AND ACTIVITIES WHICH CONTRIBUTE POSTIVELY TO ITS RESIDENTS AND TO THE REGION OF WHICH IT IS A PART. 0 0 6300564 6470578 PROTECT AND MAINTAIN THE AESTHETICS OF THE COMMUNITY BY CONDUCTING THE MAITNENCE AND IMPROVMENTS OF RECREATIONAL FACITILTIES AND RIGHT OF WAY ALONG DEDICATED CITY STREETS AND BY PROVIDING GENERAL COMMUNITY SERVICES. 465592 37606 PROVIDE RECREATIONAL ACTIVITIES FOR THE MEMBERS OF THE COMMUNITY. 6766156 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 0 1 63 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 1 1 0 X CAPITAL CONSULTANTS MGMT CORP-C POWELL 4809217500 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 X HOWARD PORTEUS PRESIDENT 3.00 X X 0 0 0 ROBERT KEMBEL VICE PRESIDENT 3.00 X X 0 0 0 DEBRA MEERS SECRETARY 3.00 X X 0 0 0 MARC NOTARI DIRECTOR 3.00 X 0 0 0 CARL BERGAUER DIRECTOR 3.00 X 0 0 0 0 0 0 0 0 0 0 AMERICAN LANDSCAPE SYSTEMS 1780 MIDWAY RD LEWISVILLE TX 75056 LANDSCAPING & IRRIGATION 2301808 SECURITY RECONNAISSANCE TEAM INC 2809 REGAL RD PLANO TX 75059 COURTESY PATROL SERVICE 309308 CCMC 8360 E VIA DE VENTURA BLVD SUITE 10 SCOTTSDALE AZ 85258 COMMUNITY MANAGEMENT 118625 PREMIER HOME SERVICES & REPAIRS PO BOX 223 PROSPER TX 75078 POOL MONITORING SERVICE 104094 4 ASSESSMENTS 531390 5445325 5445325 COMMUNITY ENHANCEMENT 531390 496338 496338 OTHER INCOME 531390 210054 210054 GENERAL FUND CONTRIBUT 531390 199992 199992 REIMBURSEMENTS 531390 156475 156475 6508184 55709 55709 18771 0 18771 18771 18771 6582664 6508184 0 74480 1035268 918643 116625 50302 50302 6325 6325 160561 160561 182253 182253 43262 43262 1633055 1622290 10765 CONTRACT SERVICES 1799300 1799300 REPAIRS AND MAINTENANCE 1319432 1319432 RECREATION EVENTS 465592 465592 RESERVE EXPENSES 217402 217402 241244 241244 7153996 6766156 387840 0 863374 1954209 1706831 244696 362885 290408 29224 0 0 0 0 0 340343 187448 3302657 2676761 58107 84555 0 2578 639041 494772 697148 581905 X 112296 112296 2493213 1982560 2605509 2094856 3302657 2676761 -571332 60679 0 X 1 X 0 0 0 0 DEPOSITS 4600 PREPAID INSURANCE 65788 PREPAID EXPENSES 34571 ACCRUED REVENUE 81622 ACCRUED INTEREST 867 187448 PREPAID ASSESSMENTS 487236 DUE TO VIRIDIAN ELEMENTS 3808 DUE TO MANAGEMENT COMPANY 1528 FACILITY RENTAL DEPOSIT 1750 UNCLAIMED PROPERTY 450 494772 X 6582664 0 6582664 0 6582664 7153996 0 7153996 0 7153996 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 RECOGNIZED 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 POSITIONS FOR THE YEAR ENDING DECEMBER 31, 2023. THE ASSOCIATION BELIEVES THAT ITS INCOME TAX FILINGS 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 US FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2021. 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 SUBJECT TO THE PROVISIONS OF THE ARIZONA NONPROFIT CORPORATION ACT, THESE ARTICLES OF INCORPORATION MAY BE AMENDED WITH THE APPROVAL OF THE MAJORITY OF ITS MEMBERS OF THE BOARD OF DIRECTORS. 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 B, LINE 12C ALL CONFLICTS ARE REVIEWED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD USES COMPARABLE SALARY INFORMATION TO SET GENERAL COMPENSATION RANGES FOR THE OTHER EMPLOYEE POSITIONS. THE EXECUTIVE DIRECTOR CONDUCTS PERFORMANCE REVIEWS OF THE COMMUNITY ENGAGEMENTS DIRECTOR. THE COMPENSATION FOR EACH DIRECTOR IS SET BASED UPON BOARD-APPROVED SALARY RANGES AND THE DIRECTORS' INDIVIDUAL PERFORMANCES. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC.