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    <ReturnTs>2026-07-30T19:05:19-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>Arleigh Acres Homeowners Association</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARLE</BusinessNameControlTxt>
      <PhoneNum>9703080184</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4120 Arleigh Dr</AddressLine1Txt>
        <CityNm>Berthoud</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80513</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Mary Fischbeck</PersonNm>
      <PersonTitleTxt>Secretary/Treasurer</PersonTitleTxt>
      <PhoneNum>9703080184</PhoneNum>
      <SignatureDt>2026-03-11</SignatureDt>
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    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>To carry out the provisions set forth in the Protective Covenants as registered in Larimer County, Colorado dated 13 April 1979. 1. Maintaining, distributing and administering irrigation water owned by the association. 2. Maintaining the roads in Arleigh Acres Subdivision. 3. Maintaining, administering and enforcing the covenants and restrictions.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>What is the organization's primary exempt purpose: To carry out the provisions set forth in the Protective Covenants as registered in Larimer County, CO dated 4/13/1979. 1. Maintaining, distributing and administering irrigation water owned by the association. The association owns 18 shares of irrigation water and has the responsibility to maintain the irrigation ditches and assure the safe flow of water through the subdivision to the homeowners. This service benefits all homeowners within the association. Grants: 0 Expense: $1548.00 2. Maintaining the roads in Arleigh Acres Subdivision. The association oversees and finances the general repair and upkeep of the Arleigh Acres Subdivision roads and the signage, as the State county will not/does not maintain the roads. The association is also responsible for maintaining the road drainage. This service benefits all homeowners within the association. Grants: 0 Expense: $8700.00 3. Maintaining, administering and enforcing the covenants and restrictions. The association maintains, administers and enforces the covenants and restrictions and collects and distributes the assessments and charges. The association is responsible for other common element maintenance provisions. This service benefits all homeowners within the association. Grants: 0 Expense: 674.00 4. Total Expenses: 10922.00</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>10922</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ladon Kee</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Bill Ludwig</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mary Fischbeck</PersonNm>
        <TitleTxt>Secretary/Treasurer</TitleTxt>
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        <PersonNm>Mary Fischbeck</PersonNm>
        <USAddress>
          <AddressLine1Txt>4120 Arleigh Dr</AddressLine1Txt>
          <CityNm>Berthoud</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80513</ZIPCd>
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        <PhoneNum>9703080184</PhoneNum>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Line (28-31)</FormAndLineReferenceDesc>
        <ExplanationTxt>What is the organization's primary exempt purpose: To carry out the provisions set forth in the Protective Covenants as registered in Larimer County, Co dated 4/13/1979. 1. Maintaining, distributing and administering irrigation water owned by the association. The association owns 18 shares of irrigation water and has the responsibility to maintain the irrigation ditches and assure the safe flow of water through the subdivision to the homeowners. This service benefits all homeowners within the association. Grants: 0 Expense: $1548.00 2. Maintaining the roads in Arleigh Acres Subdivision. The association oversees and finances the general repair and upkeep of the Arleigh Acres Subdivision roads and the signage, as the State county will not/does not maintain the roads. The association is also responsible for maintaining the road drainage. This service benefits all homeowners within the association. Grants: 0 Expense: $8700.00 3. Maintaining, administering and enforcing the covenants and restrictions. The association maintains, administers and enforces the covenants and restrictions and collects and distributes the assessments and charges. The association is responsible for other common element maintenance provisions. This service benefits all homeowners within the association. Grants: 0 Expense: 674.00 4. Total Expenses: 10922.00</ExplanationTxt>
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      <ExplanationTxt>Arleigh Acres Homeowner's Association had lost our tax exempt status due to the lack of filing tax returns for more than three consecutive years. In March of 2026, the necessary paperwork was submitted to the IRS to reapply for the tax exempt status and also submitted to the IRS via mail the tax returns for all the missing tax years. Below is a timeline of the work completed and the IRS response. 3/16/2026 AAHA electronically reapplied for tax exempt status via form 1024-A with letters of explanation. 3/16/2026 AAHA via mail submitted federal tax returns for years 2011-2025 with letters of explanation. 3/26/26 IRS via mail reinstated AAHA tax exempt status on 3/26/26. 4/14/26 AAHA filed online for tax years 2023, 2024, and 2025 forms 990-N via Form990 online but was rejected due to the ax exempt status. 4/29/26 IRS via mail rejected 990-EZ form for tax years 2023 and 2025 due to the tax exempt status. 4/30/26 AAHA via mail provided a letter of explanation along with the letter of approval of the tax exempt statue along with the resubmission of 990-EZ tax years 2023 and 2025. 7/29/26 IRS via mail rejected 990-EZ tax year 2025 indicating this must be submitted electronically. 7/30/26 AAHA electronically submitted via Form990Online 990-EZ for tax year 2025. Mary Fischbeck AAHA Secretary/Treasurer</ExplanationTxt>
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