2025-10-23T11:21:42-05:00 2024-12-31 994625061 CRI ADVISORS LLC 500 GRAND BOULEVARD SUITE 210 MIRAMAR BEACH FL 32550 990 2024-01-01 203287784 CRAIG RANCH COMMUNITY ASSOCIATION CRAI 9729432810 1800 PRESTON PARK BLVD SUITE 200 PLANO TX 75093 STEPHANIE MILLER PRESIDENT 9729432810 2025-10-21 1 1 CHAD F BRANSON P02089300 8508373141 2025-10-21 2024 2025-03-06 01:10:19Z STEPHANIE MILLER 1800 PRESTON PARK BLVD SUITE 200 PLANO TX 75093 10446165 0 X N/A X 2004 TX ASSESSMENT OF DUES FROM MEMBERSHIP USED TO FUND REPAIRS AND MAINTENANCE TO COMMON PROPERTIES. 5 5 0 10 0 0 0 0 8359439 8265173 260306 321963 0 0 8619745 8587136 0 0 0 0 0 0 0 0 0 7768614 8387280 7768614 8387280 851131 199856 11456111 11430085 5249656 5012542 6206455 6417543 TO PROVIDE FOR OVERALL DEVELOPMENT EXPANSION, ADMINISTRATION, MAINTENANCE, PRESERVATION AND ARCHITECTURAL CONTROL OF THE COMMUNITY OF CRAIG RANCH AND TO MAINTAIN AND OPERATE PROPERTY AND FACILITIES FOR THE COMMON BENEFIT OF THE OWNERS AND RESIDENTS. 0 0 6734666 8265173 ASSESSMENT OF DUES FROM MEMBERSHIP USED TO FUND REPAIRS AND MAINTENANCE TO COMMON PROPERTIES. 6734666 0 0 0 0 0 0 0 0 0 1 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 0 0 0 1 37 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 X COMMUNITY MANAGEMENT ASSOCIATES INC 9729432810 1800 PRESTON PARK BLVD SUITE 200 PLANO TX 75093 X STEPHANIE MILLER PRESIDENT 1.00 X X 0 0 0 LARRY ZETTLER VICE PRESIDENT 1.00 X X 0 0 0 CHRISTINE ENGLISH SECRETARY 1.00 X X 0 0 0 CONNIE BAKER TREASURER 1.00 X X 0 0 0 MANIKESHWAR PANDEY DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 COMMUNITY MANAGEMENT ASSOCIATES INC 1800 PRESTON PARK BLVD SUITE 200 PLANO TX 75093 MANAGEMENT SERVICES 1400632 SUPERSCAPES OPCO LLC 1500 CAPITAL DRIVE CARROLLTON TX 75006 LANDSCAPING SERVICES 1155419 C&B LANDSCAPE MANAGEMENT LLC 945 STOCKTON DR UNIT 8110 ALLEN TX 75013 LANDSCAPING SERVICES 926113 ALLBRIGHT SERVICES LLC 2702 INDUSTRIAL LN SUITE K GARLAND TX 75041 CONSTRUCTION / PORTER SERVICES 349855 CARDINAL STRATEGIES CONSTRUCTION SERVICE 2770 CAPITAL STREET WYLIE TX 75098 CONSTRUCTION 341954 11 HOMEOWNERS ASSESSMENTS 561000 7036541 7036541 COMMUNITY ENHANCEMENT FEES 561000 852401 852401 MISCELLANEOUS 561000 376231 376231 8265173 340850 340850 1840142 1859029 -18887 -18887 -18887 8587136 8265173 0 321963 45611 45611 42250 42250 48764 48764 1143689 1107389 36300 MAINTENANCE & REPAIRS 3155185 3155185 ADMINISTRATIVE 1468039 1468039 COMMUNITY ENHANCEMENTS 1351240 1351240 UTILITIES 1093555 1093555 38947 27297 11650 8387280 6734666 1652614 0 2620507 2625369 3493736 3174816 83874 144096 395339 440060 662002 385349 305833 276653 4183285 4449081 373537 320010 11456111 11430085 645473 455804 4604183 4556738 5249656 5012542 X 1715446 2318542 4491009 4099001 6206455 6417543 11456111 11430085 199856 11232 0 X X 0 1 X 1 0 296460 296460 0 108387 29885 78502 257155 59004 198151 276653 EAGLES STRATEGIES LLC 4449081 F 4449081 INSURANCE FINANCE AGREEMENT 80833 PERFORMANCE OBLIGATION 2356310 PREPAID ASSESSMENTS 1750143 OPERATING LEASE LIABILITY 369452 4556738 X 8624599 18576 18887 37463 8587136 0 8587136 8413511 7344 7344 8406167 -18887 -18887 8387280 PART X, LINE 2: THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (I.E. ASSOCIATION FILES NON-PROFIT TAX FORM 990). THEREFORE, THERE IS NO PROVISION OR LIABILITY FOR FEDERAL INCOME TAXES INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. UNDER THIS SECTION, THE ASSOCIATION IS NOT TAXED ON INCOME AND EXPENSES RELATED TO ITS EXEMPT PURPOSE, WHICH IS THE ACQUISITION, CONSTRUCTION, MANAGEMENT, AND MAINTENANCE OF ASSOCIATION PROPERTY. NET NONEXEMPT FUNCTION INCOME, WHICH INCLUDES UNRELATED BUSINESS INCOME AND REVENUES FROM NONMEMBERS, IS TAXED AT REGULAR FEDERAL CORPORATE TAX RATES. FOR THE YEAR ENDED DECEMBER 31, 2024, THE ASSOCIATION HAD NO INCOME TAX EXPENSE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION'S POLICY IS TO RECORD INTEREST EXPENSE OR PENALTIES RELATED TO INCOME TAX IN (OPERATING) EXPENSE. FOR THE YEAR ENDED DECEMBER 31, 2024, NO INTEREST OR PENALTIES WERE PAID OR ACCRUED. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: REALIZED LOSS ON SALE OF INVESTMENTS 18,887. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS 7,344. PART XII, LINE 4B - OTHER ADJUSTMENTS: REALIZED LOSS ON SALE OF INVESTMENTS -18,887. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTS WITH COMMUNITY MANAGEMENT ASSOCIATES, INC. FOR THE MANAGEMENT OF DAY TO DAY OPERATION AND ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHICH CONSIST OF THE HOMEOWNERS IN THE RESPECTIVE AREAS OF THE CRAIG RANCH COMMUNITY. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS OF THE HOMEOWNERS ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF THE FORM 990 IS DONE BY BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.