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Nonprofit · EIN 84-1967796

THE HIGHLANDS COMMUNITY ASSOCIATION INC

Also known as SAME

Tax-exempt (reinstated) · SCOTTSDALE, AZ 85258

Financials

$1.4M$1.7M2023$3.9M$4.1M2024
Revenue Expenses · by fiscal year end
Financials of THE HIGHLANDS COMMUNITY ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$3,895,371$4,086,638-$191,267$272,285$311,524-$39,239
December 31, 2023990$1,441,654$1,708,534-$266,880$465,822$313,794$152,028
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$3,894,057
Investment income
$1,314
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$72,602
Accounting fees
$385
Occupancy
$21,695
Program services (functional)
$3,983,641
Management and general (functional)
$102,997

Balance sheet and other

Total assets, start of year
$465,822
Total assets, end of year
$272,285
Total liabilities, end of year
$311,524
Net assets, end of year
-$39,239
Gross receipts
$3,895,371
Employees
0
Volunteers
0
Year formed
2019
State of legal domicile
TX

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
BOSTON HENRYDIRECTOR
Trustee or director
2$0
PETER BARNHARTDIRECTOR
Trustee or director
2$0
TODD JOHNSONDIRECTOR
Trustee or director
2$0
MICHAEL CRAHANPRESIDENT
Officer
2$0
DREW STEWARTVICE PRESIDENT
Officer
2$0
MATT SALAZARSECRETARY/TREASURER
Officer
2$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
DREW STEWARTDIRECTOR
Trustee or director
2$0
MICHAEL CRAHANPRESIDENT
Officer
2$0
EVIN WILKERSONVICE PRESIDENT
Officer
2$0
MATT SALAZARSECRETARY/TREASURER
Officer
2$0

Address and contacts

Address (IRS master file)
8360 E VIA DE VENTURA STE L100, SCOTTSDALE, AZ 85258-3183
In care of
% MIMI BUTLER
Principal officer (990 for 2024)
MICHAEL CRAHAN, 8360 EAST VIA DE VENTURA STE L100, SCOTTSDALE, AZ 85258
Signed the 990
MICHAEL CRAHAN, PRESIDENT
Phone
(480) 921-7500
Return prepared by
BUTLER HANSEN PC

Mission

THE HIGHLANDS COMMUNITY ASSOCIATION, INC. (THE "ASSOCIATION") IS A TEXAS NON-PROFIT CORPORATION ORGANIZED TO PROVIDE QUASI-GOVERNMENTAL, CITY-LIKE MUNICIPAL SERVICES, SUCH AS, ARCHITECTURAL ZONING AND MONITORING; SAFETY LAW ENFORCEMENT PATROL; COMMON AREA MAINTENANCE, REPAIR, AND IMPROVEMENT; AND PARK, LAKE, GREEN SPACE AND TRAIL MAINTENANCE AND IMPROVEMENT FOR THE BENEFIT AND BETTERMENT OF THE HIGHLANDS COMMUNITY (THE "COMMUNITY").

990 for the year ended December 31, 2024

Program accomplishments

  • THE ASSOCIATION MAINTAINS, IRRIGATES AND LANDSCAPES BOULEVARDS, ESPLANADES, ENTRANCES, ROADSIDES AND COMMON AREAS. THIS MAINTENANCE ENHANCES AND BEAUTIFIES THE COMMUNITY AND IS NECESSARY FOR PUBLIC SAFETY AND HEALTH REASONS. THE ASSOCIATION ALSO MAINTAINS THE PRIVATE ROADS WITHIN THE SUBDIVISION. IN ADDITION, THE ASSOCIATION PROVIDES AND MAINTAINS A GOLF COURSE, RECREATIONAL FACILITIES, LAKES, PARKS AND GREEN SPACE, AND SCENIC TRAILS. IT PROCURES THE SERVICES OF A MANAGEMENT COMPANY TO ADMINISTER BILLING AND COLLECTION OF ASSESSMENTS. OTHER MISCELLANEOUS EXPENSES INCLUDE INSURANCE AND LEGAL EXPENSES.
    Expenses $3,496,416 · revenue $3,894,057
  • THE ASSOCIATION PROVIDES SECURITY SERVICES TO THE COMMUNITY. SUCH SERVICES INCLUDE THE PROVISION OF SECURITY CAMERAS AT THE ENTRANCES TO THE COMMUNITY. THESE CAMERAS PLAY A MAJOR ROLE IN ENHANCING THE SAFETY AND SECURITY OF THE COMMUNITY. IN THE FUTURE, THE ASSOCIATION PLANS TO CONTRACT WITH A SECURITY COMPANY THAT WILL PROVIDE A SAFETY PATROL FOR THE COMMUNITY.
    Expenses $164,597
  • THE ASSOCIATION WILL MAINTAIN, FACILITATE AND/OR SPONSOR NUMEROUS PUBLIC-MINDED COMMUNITY ACTIVITIES, THE MOST NOTABLE OF WHICH ARE: 4TH OF JULY PARADE, MEMORIAL DAY WEEKEND PARTY, HOLIDAY DECORATING CONTEST, HALLOWEEN PARTY, ANNUAL EASTER EGG HUNT, ANNUAL NEIGHBORHOOD BLOCK PARTY FOR NATIONAL NIGHT OUT.
    Expenses $322,628

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
84-1967796
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2023
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$272,285
Income (IRS master file)
$3,895,371

Revocation and reinstatement

Exemption revoked
May 15, 2022
Posted by the IRS
August 8, 2022
Reinstated
Effective May 15, 2022

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$3,895,371$4,086,638$272,285IRS
990December 2023$1,441,654$1,708,534$465,822XML
990December 2022$795,063$413,450$654,681IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-1967796).

Questions about THE HIGHLANDS COMMUNITY ASSOCIATION INC

What is the EIN of THE HIGHLANDS COMMUNITY ASSOCIATION INC?
The employer identification number (EIN) of THE HIGHLANDS COMMUNITY ASSOCIATION INC is 84-1967796.
Is THE HIGHLANDS COMMUNITY ASSOCIATION INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
Are donations to THE HIGHLANDS COMMUNITY ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does THE HIGHLANDS COMMUNITY ASSOCIATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of THE HIGHLANDS COMMUNITY ASSOCIATION INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THE HIGHLANDS COMMUNITY ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of THE HIGHLANDS COMMUNITY ASSOCIATION INC?
The 990 for the year ended December 31, 2024 names MICHAEL CRAHAN.
Who are the officers and directors of THE HIGHLANDS COMMUNITY ASSOCIATION INC?
The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
How much revenue does THE HIGHLANDS COMMUNITY ASSOCIATION INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $3,895,371, expenses of $4,086,638 and total assets of $272,285 at year end.

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