2025-11-14T14:28:40+00:00 2024-12-31 440160260 Forvis Mazars LLP PO Box 3667 Little Rock AR 722033667 990 2024-01-01 710390240 Bella Vista Village Property Owners Assoc BELL 4798558000 98 Clubhouse Drive Bella Vista AR 72715 THOMAS JUDSON PRESIDENT 4798555040 2025-11-14 true true Amber Sherrill P00748683 5013721040 2025-11-14 2024 2025-03-06 01:10:19Z THOMAS JUDSON 98 Clubhouse Drive Bella Vista AR 72715 39644492 false X WWW.BELLAVISTAPOA.COM X 1965 AR TO SERVE MEMBERS OF THE BELLA VISTA PROPERTY OWNERS ASSOCIATION WITH WATER DISTRIBUTION SYSTEMS, COMMON PROPERTY MAINTENANCE, AND RECREATIONAL FACILITIES. 10 10 619 50 2772473 0 6112 142634 21860476 24772366 1229473 1144352 9371307 8126710 32467368 34186062 42616 40484 0 0 16457340 17537386 0 0 0 15145375 15453132 31645331 33031002 822037 1155060 66663196 72365541 9059433 13606718 57603763 58758823 X TO SERVE MEMBERS OF THE BELLA VISTA PROPERTY OWNERS ASSOCIATION WITH WATER DISTRIBUTION SYSTEMS, COMMON PROPERTY MAINTENANCE, AND RECREATIONAL FACILITIES. false false 18025275 40484 17995614 RECREATION: BELLA VISTA IS A 36,000 ACRE RECREATIONAL COMMUNITY IN NORTHWEST ARKANSAS OFFERING SEVEN GOLF COURSES, SEVEN PRIVATE LAKES, 100+ MILES OF NATURE TRAILS FOR HIKING AND BIKING, SWIMMING POOLS AND A BEACH, PARKS AND PAVILIONS, RV PARK AND CAMPGROUND, RECREATION CENTERS, TENNIS CENTER, RESTAURANTS, AND MUCH MORE. 6624049 0 11989488 WATER DEPARTMENT: NOT FOR PROFIT WATER UTILITY SERVING MEMBERS OF THE PROPERTY OWNERS ASSCOCIATION. 1521208 0 6353 MAINTENANCE DEPARTMENT: THE MAINTENANCE & CONSTRUCTION DIVISION IS MADE UP OF MULTIPLE DEPARTMENTS WITHIN THE MAC DIVISION THAT PERFORMS A MULTITUDE OF MAINTENANCE FUNCTIONS FOR ALL POA ORGANIZATIONS FACILITIES, GROUNDS, HVACR, HEAVY EQUIPMENT AND VEHICLE EQUIPMENT MAINTENANCE AND PROJECTS. 612615 0 0 STREET DEPARTMENT 612615 26783147 false true false false false false false false false false true false false false false false true false false false false false false false false false false true false true false false false false false false false false false false true false false false false false false false false false true 102 0 true 619 true true true false false false true true false false false X 10 10 false false false false true true true true true false false false false true true true true true true true false false X THOMAS JUDSON 4798555040 98 CLUBHOUSE DRIVE BELLA VISTA AR 72715 JACKIE GAIN VICE CHAIRPERSON 6.5 0.0 X X 0 0 0 JASON LOYD CHAIRPERSON 6.5 0.0 X X 0 0 0 DAVID BRANDENBURG DIRECTOR 6.5 0.0 X 0 0 0 DEBORAH LUKOTCH DIRECTOR 6.5 0.0 X 0 0 0 JAN HAGAN DIRECTOR 6.5 0.0 X 0 0 0 JB PORTILLO DIRECTOR 6.5 0.0 X 0 0 0 JEFF HENDREN DIRECTOR 6.5 0.0 X 0 0 0 JERRE BARRON DIRECTOR 6.5 0.0 X 0 0 0 KATHLEEN COUGHLIN DIRECTOR SINCE 05/06/2024 6.5 0.0 X 0 0 0 MIKE ABB DIRECTOR THROUGH 05/06/2024 6.5 0.0 X 0 0 0 SANDY FOSDICK DIRECTOR 6.5 0.0 X 0 0 0 Beth Nagel CFO/Treasurer 40.0 0.0 X 189569 0 27244 Doug McCash VP & Legal Counsel 40.0 0.0 X 170920 0 48705 Jessica McCrary SECRETARY 40.0 0.0 X 61963 0 20941 Thomas Judson CEO 40.0 0.0 X 306088 0 162260 Darryl Muldoon Director of Golf Operations 40.0 0.0 X 165864 0 42717 Francis Taggart Director of Maintenance & Construction 40.0 0.0 X 170617 0 23486 GRAHAM KORNMEYER Director of Golf Maintenance 40.0 0.0 X 150140 0 9347 Joan Glubczynski Director of Recreation & Wellness 40.0 0.0 X 158043 0 23209 Thomas Lee Director of Business Development 40.0 0.0 X 130363 0 22803 1503567 0 380712 16 false true false STEWARD TANK CONSULTING 7476 NORTH 197TH EAST AVE OWASSO OK 74055 WATER QUALITY SERVICE & CONSULTING 304082 RAINES TREE CARE LLC 15561 JACK CRABTREE ROAD BENTONVILLE AR 72712 TREE TRIMMING & REMOVAL 248582 R & K JANITORIAL SOLUTIONS 1514 W ASH ST ROGERS AR 72758 JANITORIAL SERVICES 217424 DATA FORMS INC PO BOX 88 GREENLAND AR 72737 PRINTING SERVICES 196261 SIKICH LLP PO BOX 95093 CHICAGO IL 606945093 SOFTWARE LICENSING & CONSULTING 185739 7 0 0 0 0 0 142634 142540 142634 MEMBERSHIP DUES 713910 12263349 12263349 0 0 GOLF CART & GREEN FEES 713910 5495912 3519146 1976766 0 PRO SHOP, VEHICLE PARK FEES, OTHER 713990 3018314 2958688 59626 0 MEMBERSHIP TRANSFER FEES 713990 1049950 1049950 0 0 RESTAURANT & RV PARK INCOME 720000 676892 0 676892 0 2267949 2208760 59189 0 24772366 340794 0 0 340794 0 0 0 0 0 0 0 0 6000 0 0 0 6000 0 6000 0 0 6000 0 812152 0 8594 0 803558 803558 0 0 803558 0 0 0 0 0 0 0 0 0 0 0 0 13441398 5449836 7991562 7991562 0 0 DISCOUNTS EARNED 900099 38295 0 0 38295 NSF FEES 900099 10425 0 0 10425 SCRAP INCOME 900099 305 0 0 305 80123 0 0 80123 129148 34186062 29991455 2772473 1279500 40484 40484 0 0 0 0 0 0 868502 0 868502 0 0 0 0 0 13417960 11118507 2299453 0 697063 577606 119457 0 1415028 1172533 242495 0 1138833 943670 195163 0 0 0 0 0 20240 16771 3469 0 67208 0 67208 0 0 0 0 0 0 0 0 0 0 0 1407131 1165989 241142 0 136675 113253 23422 0 1202755 996637 206118 0 560994 464856 96138 0 0 0 0 0 1891930 1567708 324222 0 56622 46919 9703 0 0 0 0 0 54949 45532 9417 0 76201 76201 0 0 0 0 0 0 2983892 2472539 511353 0 1042284 863666 178618 0 EQUIPMENT EXPENSE 2480125 2055103 425022 0 MAINTENANCE & REPAIRS 1923619 1593966 329653 0 GOLF MAIN EQUIPMENT LEASE 980732 980732 0 0 STUMP DUMP 303271 251299 51972 0 264504 219176 45328 0 33031002 26783147 6247855 0 38925 -219612 6176621 6938066 0 0 1001261 1014230 0 0 0 0 0 0 995782 1209840 385800 615382 125705602 64403438 57057233 61302164 0 0 0 0 0 0 1007574 1505471 66663196 72365541 4467488 4750251 0 0 1267181 1530779 0 0 0 0 0 0 3324764 7325688 0 0 0 0 9059433 13606718 0 0 0 0 X 0 0 0 0 57603763 58758823 57603763 58758823 66663196 72365541 1155060 0 0 0 0 0 X false true true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 20312724 20312724 0 26849018 15621737 11227281 0 0 0 0 0 42923807 33710586 9213221 0 35620053 15071115 20548938 61302164 39926789 0 0 0 5779022 5779022 34147767 0 38295 38295 34186062 38771729 0 0 0 5779022 5779022 32992707 0 38295 38295 33031002 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 5449836 EXPENSES INCLUDED IN REVENUE - 329186 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements REVENUE INCLUDED IN EXPENSES - 38295 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 5449836 EXPENSES INCLUDED IN REVENUE - 329186 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements REVENUE INCLUDED IN EXPENSES - 38295 true BOYS & GIRLS CLUB OF BENTON COUNTY PO BOX 448 BENTONVILLE AR 72712 710713904 501(c)(3) 7500 0 N/A N/A CHARITABLE GIVING MERCY HEALTH FOUNDATION NORTHWEST ARKANSAS 2710 S RIFE MEDICAL LN ROGERS AR 72758 710601687 501(c)(3) 14834 0 N/A N/A CHARITABLE GIVING 2 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds DONATIONS ARE TO 501(c)(3) ORGANIZATIONS WITHOUT RESTRICTION OF USE. OTHER THEN STEPS TAKEN DURING SELECTION PROCESS OF WHO TO RECEIVE DONATIONS, NO OTHER MONITORING WAS NECESSARY. X false true false false false false false true false Thomas Judson CEO 233088 0 0 0 73000 0 138082 0 24178 0 468348 0 50000 0 Doug McCash VP & Legal Counsel 147558 0 19702 0 3660 0 11686 0 37019 0 219625 0 0 0 Beth Nagel CFO/Treasurer 128871 0 37700 0 22998 0 10709 0 16535 0 216813 0 0 0 Darryl Muldoon Director of Golf Operations 120050 0 30560 0 15254 0 10362 0 32355 0 208581 0 0 0 Francis Taggart Director of Maintenance & Construction 121649 0 34683 0 14285 0 10652 0 12834 0 194103 0 0 0 Joan Glubczynski Director of Recreation & Wellness 128407 0 27070 0 2566 0 9737 0 13472 0 181252 0 0 0 GRAHAM KORNMEYER Director of Golf Maintenance 127723 0 0 0 22417 0 7597 0 1750 0 159487 0 0 0 Thomas Lee Director of Business Development 120363 0 10000 0 0 0 8682 0 14121 0 153166 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) PLAN: CONTRIBUTIONS OF $119,188 WERE MADE TO THE 457F PLAN BY THE ORGANIZATION FOR THOMAS JUDSON, WHICH IS INCLUDED IN HIS DEFERRED COMPENSATION, AS THE AMOUNT WAS NOT YET SUBSTANTIALLY VESTED. DISTRIBUTIONS OF $50,000 FROM THE 457F PLAN WERE MADE TO THOMAS JUDSON, WHICH ARE INCLUDED IN W-2 WAGES. Schedule J, Part I, Line 7 Non-fixed payments 2024 BONUSES WERE DETERMINED AT THE DISCRETION OF THE GENERAL MANAGER. THESE WERE DETERMINED BASED ON INDIVIDUAL GOALS AND COMPANY PERFORMANCE. X LAND ADDITIONS - TREEHOUSES 1 142540 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Other - LAND ADDITIONS - TREEHOUSES THE NUMBER OF CONTRIBUTIONS IS REPORTED Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 612,615 including grants of $ 0)(Revenue $ 0) STREET DEPARTMENT Form 990, Part VI, Line 6 & 7A MEMBERS OF THE ORGANIZATION ARE OWNERS OF PROPERTY WITHIN BELLA VISTA VILLAGE. THE MEMBERS THAT ARE IN GOOD STANDING ARE ALLOWED TO VOTE ON THE MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 15 A&B COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED ANNUALLY BY IMMEDIATE SUPERVISOR, NEXT LEVEL SUPERVISOR, AND HUMAN RESOURCES. THE INFORMATION USED IN THE REVIEW AND APPROVAL PROCESS IS OBTAINED FROM THE HUMAN RESOURCES DEPARTMENT AND OUTSIDE SOURCES AND COMPARED TO SIMILAR POSITIONS FROM COMPARABLE ORGANIZATIONS. Form 990, Part VI, Line 8b ORGANIZATION DOES NOT HAVE A COMMITTEE THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MEMBERS VOTE ON ASSESSMENTS, BOARD OF DIRECTORS, AND DECLARATION CHANGES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE SR ACCOUNTING MANAGER AND TREASURER REVIEW ALL ASPECTS OF THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST POLICY COVERS THE BOARD MEMBERS, OFFICERS, AND SENIOR STAFF MEMBERS. WHENEVER ANY DIRECTOR OR OFFICER HAS A CONFLICT OF INTEREST, HE OR SHE IS TO NOTIFY THE BOARD CHAIR OF SUCH CONFLICT. WHENEVER A STAFF MEMBER HAS A CONFLICT OF INTEREST, HE OR SHE IS TO NOTIFY THE PRESIDENT/GENERAL MANAGER OF SUCH CONFLICT. WHEN ANY CONFLICT OF INTEREST IS RELEVANT TO A MATTER THAT REQUIRES ACTION BY THE BOARD, THE INTERESTED PERSON SHALL NOT BE INVOLVED DURING BOARD OR COMMITTEE DISCUSSION OR DECISION ON THE MATTER. FAILURE TO DISCLOSE A CONFLICT OF INTEREST IS SUBJECT TO THE DISCIPLINARY PROCEDURES. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY WEBSITE. Form 990, Part VIII, Line 2f Other Program Service Revenue COMMUNITY & REC CENTER - Total Revenue: 597155, Related or Exempt Function Revenue: 537966, Unrelated Business Revenue: 59189, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; OTHER PROGRAM SERVICE REVENUE - Total Revenue: 1670794, Related or Exempt Function Revenue: 1670794, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue ALL OTHER REVENUE - Total Revenue: 80123, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 80123;