2026-07-27T12:42:09+00:00 2025-12-31 440160260 Forvis Mazars LLP One Oak St Suite 300 Asheville NC 28801 990 2025-01-01 546060435 Reston Association REST 7034357980 12001 Sunrise Valley Drive Reston VA 20191 MICHAEL CUMMINS CEO 2026-07-27 true Amy Bibby P00445891 8282542254 2026-07-24 2025 2025-03-06 01:10:19Z MICHAEL CUMMINS 12001 Sunrise Valley Drive Reston VA 20191 22617424 false X www.reston.org X 1964 VA See Schedule O. 9 9 742 761 104024 0 36074 53636 21483227 22072090 592951 366372 130584 125326 22242836 22617424 0 0 12481407 13252965 0 0 9055175 9405638 21536582 22658603 706254 -41179 53220475 54484310 10653166 10912985 42567309 43571325 SEE SCHEDULE O. false false 14624104 21968066 Reston Association maintained and operated over 1,350 acres of open space, including 55 miles of paved pathways, 15 community pools, 49 tennis/pickleball courts, and multiple recreational fields and facilities. In FY2025, RA completed the renovation of two neighborhood pools and implemented a new facilities reservation system, improving access for over 60,000 members. 14624104 false true false false true false true false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 70 0 true 742 true true true false false false false false false false X 9 9 false false false false true true true true true false false false true true true true true true true true false false VA X X David R Honeywell Jr Controller or James Vroom CFO 7034356576 12001 Sunrise Valley Drive Reston VA 20191 Irwin Flashman Director - Lake Anne / Tall Oaks 10.0 X 0 0 0 Izzy Santa Vice President - At Large 10.0 X 0 0 0 Jalal Mapar Director - At Large 10.0 X 0 0 0 Jennifer Jushchuk Director - South Lakes 10.0 X 0 0 0 John Farrell Director - At Large 10.0 X 0 0 0 Margaret Perry Director - Apartment Owner Rep 10.0 X 0 0 0 Matthew Mullenix Treasurer - At Large 10.0 X 0 0 0 Michael Lanza Secretary - North Point 10.0 X 0 0 0 Travis Johnson President - At Large 10.0 X 0 0 0 James Vroom CFO 40.0 X 204794 0 37619 Michael Cummins CEO 40.0 X 266791 0 54826 Peter Lusk COO 40.0 X 196423 0 21999 Anthony Champ Legal Counsel 40.0 X 174723 0 36138 Cameron Adams Director of Covenants 40.0 X 175460 0 24705 Cara O'Donnell Director of Communications 40.0 X 146823 0 34346 Laura Kowalski Director of Parks & Recreation 40.0 X 163188 0 11339 Michael Reynolds Director of Environmental Resources 40.0 X 149699 0 32128 1477901 0 253100 19 false true false Grubb Real Estate Fund Vii Llc 4601 PARK ROAD SUITE 450 Charlotte NC 28209 Facility Lease 1036485 Titan Pool Service Llc 10401 LOWERY COURT Manassas VA 20111 Construction 577035 Chadwick Washington Moriarty Elmore & Bunn PC 12150 MONUMENT DR SUITE 400 Fairfax VA 22033 Legal 360648 Triton Environmental Services dba Lakes Services LLC 16205 Neabsco Rd Unit B Woodbridge VA 22191 Lake Dredging 183557 Ourisman Ford Of Manassas 8980 Mathis Avenue Manassas VA 20110 Vehicles 155571 5 53636 53636 Membership Dues 531390 18307546 18307546 Operating Programs 713990 1333506 1307538 25968 Recreation Programs 713990 1068450 990394 78056 Mgmt & Staff Services 541800 1362588 1362588 0 0 0 0 22072090 304475 304475 125326 125326 0 125326 125326 -1293 63190 -1293 63190 61897 61897 0 0 0 0 0 0 22617424 21968066 104024 491698 782452 524243 258209 9968058 6702716 3265342 452062 292584 159478 1232760 797869 434891 817633 529190 288443 203621 203621 88935 88935 55985 55985 1306923 311303 995620 0 29130 29130 964629 676234 288395 405992 69541 336451 1525445 625263 900182 2084342 2084342 1038754 691107 347647 Repairs and Maintenance 763571 600966 162605 Other Expenses 278204 99107 179097 Program Supplies 230515 221423 9092 Vehicle Expense 138177 136892 1285 291415 261324 30091 0 22658603 14624104 8034499 0 9264559 10703508 1292005 1331289 0 0 536078 609199 71105389 39519677 32003308 31585712 6149393 6981040 0 0 3975132 3273562 53220475 54484310 1638173 1606018 2733555 3920344 0 6281438 5386623 10653166 10912985 X 38773948 39808916 3793361 3762409 42567309 43571325 53220475 54484310 X -41179 990429 55985 -1219 X X false true true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false X X 41 254.0 0 0 0 1 true 4211.0 0 7535756 7535756 44934549 25680366 19254183 2750459 2305269 445190 7933438 6596082 1337356 7951187 4937960 3013227 31585712 OPERATING LEASE RIGHT-OF-USE ASSET (NET) 3273562 3273562 Federal Income Taxes Deferred Compensation 604093 OPERATING LEASE OBLIGATIONS 4782530 5386623 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part II, Line 9 Conservation easements financial reporting Non-Monetary Transaction - Wetland Studies submits a plat and requests conservation easement; RA bears no expense as Wetland Studies furnishes the recording fee. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Reston Association is exempt from federal income tax under Section 501(c)(4) of the Internal Revenue Code (the IRC). However, the Reston Association is required to report unrelated business income to the Internal Revenue Service (the IRS) and the Commonwealth of Virginia taxing authorities. The Reston Association's unrelated business income consists of facility rental, pool rental, daycare, vending machine income, advertising income and small group swimming and tennis lessons. There is no current liability for income taxes and no temporary differences resulting in deferred taxes. The Friends of Reston is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and has no sources of unrelated business income. The Friends of Reston is not considered by the IRS to be a private foundation. Under ASC 740-10, "Accounting for Uncertainty in Income Taxes", the Organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will be sustained. The Organization does not believe there are any unrecognized tax benefits that should be recorded. The Organization is still open to examination by taxing authorities from the year 2020 forward. The Association has determined that they do not have any material unrecognized tax benefits or obligations as of December 31, 2025. X X false false false false false false false false false Michael Cummins CEO 258891 0 7900 0 0 0 19243 0 35583 0 321617 0 0 0 James Vroom CFO 192332 0 12462 0 0 0 14008 0 23611 0 242413 0 0 0 Peter Lusk COO 186554 0 9869 0 0 0 13856 0 8143 0 218422 0 0 0 Anthony Champ Legal Counsel 174723 0 0 0 0 0 12527 0 23611 0 210861 0 0 0 Cameron Adams Director of Covenants 170822 0 4638 0 0 0 12434 0 12271 0 200165 0 0 0 Michael Reynolds Director of Environmental Resources 149070 0 629 0 0 0 10614 0 21514 0 181827 0 0 0 Cara O'Donnell Director of Communications 145453 0 1370 0 0 0 10735 0 23611 0 181169 0 0 0 Laura Kowalski Director of Parks & Recreation 163188 0 0 0 0 0 11339 0 0 0 174527 0 0 0 Form 990, Part I, Line 1 Organization's Mission Statement TO INTERPRET, ADMINISTER, AND ENFORCE THE PROTECTIVE COVENANTS AND RESTRICTIONS OF THE RESTON DEED (DEED) IN SUCH A MANNER AS TO CONSERVE, PROTECT, AND ENHANCE THE VALUE OF ALL REAL PROPERTY SUBJECT TO THE DEED; FOR THE BENEFIT OF THE MEMBERS, TO ACQUIRE, OWN, SELL, MORTGAGE, CONVEY, ENCUMBER, AND LEASE PROPERTY, REAL OR PERSONAL, AND TO IMPROVE, ADMINISTER, AND MAINTAIN SUCH PROPERTY IN NEAT AND GOOD ORDER; PROVIDED, HOWEVER, THAT THE RECREATIONAL FACILITIES OF THE ASSOCIATION AND OTHER COMMON AREA SHALL BE INTENDED FOR THE USE AND BENEFIT, PRIMARILY, OF THE MEMBERS, PROVIDED FURTHER, HOWEVER, THAT THE BOARD AND THE ASSOCIATION MAY ALLOW THE USE OF THE RECREATIONAL FACILITIES BY NON-MEMBERS. TO ASSESS, COLLECT, AND DISBURSE THE ASSESSMENTS AND CHARGES AUTHORIZED BY THE DEED; TO PROMOTE THE PEACE, HEALTH, COMFORT, SAFETY, AND GENERAL WELFARE OF THE MEMBERS; TO DO ANY AND ALL LAWFUL THINGS AND ACTS THAT IT, IN ITS DISCRETION, MAY DEEM TO BE FOR THE BENEFIT OF THE PROPERTY AN THE OWNERS AND INHABITANTS THEREOF; AND TO EXERCISE THE POWERS NOW OR HEREAFTER CONFERRED BY LAW ON VIRGINIA NONSTOCK CORPORATIONS AS MAY BE NECESSARY OR DESIRABLE TO ACCOMPLISH THE PURPOSES SET FORTH ABOVE. Form 990, Part VI, Line 6 Classes of members or stockholders There are three classes of members: (1) Category A. Category A members shall include all owners of lots except lots owned by Category B members. (2) Category B. Category B Members shall include all owners of lots on which a multifamily dwelling is constructed. Category B membership shall terminate forever and be converted to Category A membership when the aggregate number of apartment units represents less than five percent of the total number of lots and apartment units on the property. (3) Category C. Category C members shall be all occupants of residential units on the property. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The governing body consists of 9 voting directors elected by the members described in 990 Part VI, question 6 and the treasurer is elected by the board. Voting rights are as follows: (1) Category A Members: For purposes of electing directors: Voting on amendments to the Reston documents; and such other matters as may be provided for in the Reston documents; or brought to them by the Board of Directors, a Category A member shall be entitled to cast one vote per lot owned. No more than one Category A vote per lot may be cast. (2) Category B members: (I) for purposes of electing the director provided for in deed section III.5(A) (1) and voting on amendments as provided in deed section VIII.2(B), each category B member shall have the number of votes equal to the number of apartment units constructed on his lot or lots. (II) For purposes of voting on amendments to provisions of the Reston documents, other than those enumerated in deed section VIII.2(B); and such other matters as may be provided for in the Reston documents; or brought to them by the Board of Directors, each Category B member shall have one vote for each lot owned on which a multifamily dwelling is constructed. (III) Upon termination of the Category B membership, each such member shall become a Category member, entitled to exercise one vote for each lot owned. (3) Category C Members: For purposes of electing directors, a Category C member shall be entitled to cast one vote for the residential unit he occupies. No more than one Category C vote per unit may be cast. Except as may be provided in the bylaws, in all other cases a Category C member shall not be entitled to vote. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Certain transactions require that a referendum of the community members be held to authorize board decisions. Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of the Form 990 and 990-T is presented to the Fiscal Committee and the Board of Directors at separate meetings for review before it is filed. The Fiscal Committee has one elected Board Member and the Treasurer, as well as up to 7 other community members who are financial professionals or financially literate. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is provided in writing and discussed with all board members annually, who must sign a copy and agree to its terms before joining the board. They must also submit a list of items which may indicate conflicts of interest. The CEO, departmental directors and officers of the association are also required to execute a similar document. Board members who have a potential direct or indirect conflict of interest may participate in the discussion of the matter and may vote or abstain on such matter. However, no action shall be taken on such matters except by affirmative vote of a majority of disinterested directors then serving. Anyone who suspects a board member of having an undisclosed conflict of interest may bring their concerns to the executive committee, which will look into the matter and take appropriate action, up to removal of the director from the board. Form 990, Part VI, Line 15a Process to establish compensation of top management official A committee of the board of directors evaluates the CEO's performance and determines compensation on an annual basis. The CEO evaluates key employees' performance using an established performance appraisal system and awards any increase based on merit. Once a year, comparability data for the organization's salary structure is obtained for updating purposes. Form 990, Part VI, Line 15b Process to establish compensation of other employees A committee of the board of directors evaluates the CEO's performance and determines compensation on an annual basis. The CEO evaluates key employees' performance using an established performance appraisal system and awards any increase based on merit. Once a year, comparability data for the organization's salary structure is obtained for updating purposes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents and financial statements are available on the organization's website, www.reston.org. The conflict of interest policy is available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Friends of Reston Net Change - -1219; Total - -1219; Form 990, Part XII, Line 2c Change of oversight process or selection process OVERSIGHT OF AUDIT: THERE HAVE BEEN NO CHANGES DURING THE YEAR IN THE PROCESS FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. Friends of Reston For Community Projects 12001 Sunrise Valley Drive Reston VA 20191 541963597 Supports RA VA 501(c)(3) Type I NA false false true true false false false false false false false false false true true true false false false false