2025-11-15T23:12:27-06:00 2024-12-31 860907754 BUTLER HANSEN PLC 1734 EAST BOSTON STREET STE 101 GILBERT AZ 85295 990 2024-01-01 860599261 ESTRELLA COMMUNITY ASSOCIATION ESTR 4809217500 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 PAMELA SCHAEFFER PRESIDENT 4809217500 2025-11-12 1 0 PAUL E HANSEN CPA P00471597 4804971250 2024 2025-03-06 01:10:19Z ROBERT GOMEZ 8360 E VIA DE VENTURA STE L-100 SCOTTSDALE AZ 85258 2054393 0 X N/A X 1987 AZ OPERATION AND MAINTENANCE OF THE JOINT COMMON PROPERTY WITHIN THE ASSOCIATION. 5 5 0 22 0 0 0 0 1874265 2034324 19158 20069 0 0 1893423 2054393 0 0 0 0 0 0 0 0 0 1771597 1979029 1771597 1979029 121826 75364 1267486 1399689 309576 366415 957910 1033274 OPERATION AND MAINTENANCE OF THE JOINT COMMON PROPERTY WITHIN THE ASSOCIATION. 0 0 1900987 2034324 TO PROTECT AND MAINTAIN THE AESTHETICS OF THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION. 1900987 0 0 0 0 0 0 0 0 0 0 0 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 1 1 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 0 0 0 1 0 0 0 X CAPITAL CONSULTANTS MGT-AZRA SIBIC 4809217500 8360 E VIA DE VENTURA L100 SCOTTSDALE AZ 85258 JULIE HARDING VICE PRESIDENT 1.00 X X 0 0 0 ROBERT GOMEZ PRESIDENT 1.00 X X 0 0 0 PAMELA SCHAEFFER SECRETARY/TREAS 1.00 X X 0 0 0 JEFF ZIMMERMAN DIRECTOR 1.00 X 0 0 0 CHRISTINE GONZALES DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 DUES AND ASSESSMENTS 531390 1936453 1936453 OTHER REVENUE 531390 97871 97871 2034324 20069 20069 2054393 2034324 0 20069 669 669 15430 15430 9005 9005 47846 47846 1205 1205 5575 483 5092 ALLOCATION TO JC, E, V, 1294152 1294152 ALLOCATIONS TO STARPOIN 534768 534768 COLLECTION COSTS 44499 44499 MAJOR REPLACEMENTS 20594 20594 5286 5286 1979029 1900987 78042 0 626238 930998 541661 353328 42128 43702 11416 790 772 56000 59000 669 473 1267486 1399689 0 4055 228576 266360 81000 96000 309576 366415 X 359580 361987 598330 671287 957910 1033274 1267486 1399689 75364 0 X 0 1 X 1 0 0 CONSTRUCTION DEPOSIT PAYABLE 96000 96000 X 2054393 0 2054393 0 2054393 1979029 0 1979029 0 1979029 PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION SECTION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE CORPORATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2024. THE CORPORATION 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 CORPORATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE CORPORATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2024. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE CORPORATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2021, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2020. 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 TO THE EXTENT THAT ANY PART OR PROVISION OF THESE ARTICLES OF INCORPORATION IS CONTRARY TO OR INCONSISTENT WITH PROVISIONS OF THE DECLARANT, THE TERMS AND PROVISIONS OF THE DECLARATION SHALL PREVAIL. AS SET FORTH IN THE DECLARATION, THE CORPORATION IS SUBJECT TO CERTAIN LIMITATIONS. NO AMENDMENT HEREOF NOR ANY ACTION TAKEN BY THE CORPORATION PURSUANT HERETO SHALL BE CONTRARY TO OR IN CONFLICT WITH THE LIMITATIONS SET FORTH IN THE DECLARATION, AND ANY SUCH AMENDMENT OF ACTION SHALL BE VOID TO THE EXTENT OF SUCH INCONSISTENCY. 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 C, LINE 19 THE ORGANIZATION MAKES THE INFORMATION CONTAINED IN LINE 19 AVAILABLE TO THE PUBLIC AT THE OFFICES OF ITS MANAGING AGENT UPON REQUEST. IT IS MADE AVAILABLE TO MEMBERS UPON REQUEST. VILLAGES OF ESTRELLA MOUNTAIN RANCH 8360 E VIA DE VENTURA STE L100 SCOTTSDALE AZ 85258 860934020 CARE AND MAINTENANCE OF THE COMMUNITY AZ 501(C)(4) N/A 0 ESTRELLA JOINT COMMITTEE 8360 E VIA DE VENTURA SCOTTSDALE AZ 85258 860937965 CARE AND MAINTENANCE OF THE COMMUNITY AZ 501(C)(4) N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ESTRELLA JOINT COMMITTEE P 1828920 BOOK