2023-09-14T14:54:41-07:00 2022-12-31 870325228 HAYNIE & COMPANY 1785 WEST 2300 SOUTH SALT LAKE CITY UT 84119 990 2022-01-01 840869474 HIGHLANDS RANCH COMMUNITY ASSOCIATION INC HIGH 3037918958 9568 UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 DAN DEBACCO Treasurer 2023-09-14 true DAN DEBACCO 999009999 true Andrea Fournier CPA P01081452 8019724800 0 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 9568 UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 28783248 false X WWW.HRCAONLINE.ORG X 1981 CO THE ASSOCIATION IS PRIMARILY ENGAGED IN PROMOTING THE COMMON GOOD AND WELFARE OF THE APPROXIMATELY 100,000 RESIDENTS OF HIGHLANDS RANCH AND THE SURROUNDING AREAS. THE ASSOCIATION PROVIDES ARCHITECTURAL CONTROL, COVENANT ENFORCEMENT, COMMUNITY EVENTS, AND FOUR RECREATIONAL FACILITIES WITHIN THE COMMUNITY. 5 5 996 900 0 0 26890619 28737079 -254556 -344291 0 26636063 28392788 75000 50000 0 13202087 14842009 0 0 10052416 11146220 23329503 26038229 3306560 2354559 57363185 57180210 13242854 10705059 44120331 46475151 THE ASSOCIATION IS PRIMARILY ENGAGED IN PROMOTING THE COMMON GOOD AND WELFARE OF THE APPROXIMATELY 100,000 RESIDENTS OF HIGHLANDS RANCH AND THE SURROUNDING AREAS. THE ASSOCIATION PROVIDES ARCHITECTURAL CONTROL, COVENANT ENFORCEMENT, COMMUNITY EVENTS, AND FOUR RECREATIONAL FACILITIES WITHIN THE COMMUNITY. false false 22911367 50000 28375647 OPERATE AND MAINTAIN COMMUNITY AND RECREATIONAL FACILITIES, MANAGE AND MAINTAIN COMMON INTEREST PROPERTIES, PROVIDE ARCHITECTURAL CONTROL, COVENANT ENFORCEMENT, AND COMMUNITY EVENTS FOR THE COMMUNITY OF APPROXIMATELY 100,000 RESIDENTS OF HIGHLANDS RANCH COLORADO.THE ASSOCIATION OWNS AND OPERATES FOUR RECREATION CENTERS, PROVIDING YEAR-ROUND YOUTH AND ADULT FITNESS PROGRAMS AND EDUCATIONAL OPPORTUNITIES, MANAGES THE BACKCOUNTRY WILDERNESS AREA, PROVIDES SUB-ASSOCIATION MANAGEMENT SERVICES, AND HOSTS OVER 100 COMMUNITY EVENTS PER YEAR. 22911367 false false false true false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false true true false false true 145 0 true 996 true true true false false false false false false false X 5 5 false false false false true true false true false false false true true true true false true true false false X X BRICE KAHLER 3034718841 9568 UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 X Michael Bailey CEO/GM 40.00 0.00 160836 0 63012 Kenneth Joseph Director of Programs 40.00 0.00 141474 0 53225 Jamie Noebel Director of Community Relations 40.00 0.00 109080 0 60875 Mark Gunther Director of Operations & Facility 40.00 0.00 116294 0 40681 Jackie Kennedy HR Director 40.00 0.00 79791 0 15783 Brian Sheppelman Corporate Compliance Director 40.00 0.00 53726 0 16956 Brice Kahler CFO 40.00 0.00 42055 0 4880 Monica Wasden Secretary 4.00 2.30 X X 0 0 0 Melissa Park Director 4.00 2.30 X 0 0 0 Brock Norris Director 4.00 2.30 X 0 0 0 Jim Allen President 5.00 2.30 X X 0 0 0 Dan Debacco Treasurer 4.00 2.30 X X 0 0 0 703256 255412 4 false true false I2 CONSTRUCTION LLP 15690 PARKERHOUSE RD UNIT 2 PARKER CO 80134 GENERAL CONTRACTOR 1323442 NEXUSTEK 5889 GREENWOOD PLAZA BLVD 201 GREENWOOD VILLAGE CO 80111 IT CONTRACTOR 744010 SYMMETRY ENERGY SOLUTIONS LLC 303 E 17TH AVE 850 DENVER CO 80203 NATURAL GAS PROVIDER 319724 WINZENBURG LEFF PURVIS & PAYNE LLP 8020 SHAFFER PKWY STE 300 LITTLETON CO 80127 ATTORNEY 292962 WESTERN PAPER DISTRIBUTORS 11551 E 45TH AVE STE A DENVER CO 80239 SUPPLIER 203028 5 0 COMMUNITY EVENTS 711300 362317 362317 FACILITY OPERATIONS 713940 871468 871468 HOMEOWNER ASSESSMENTS 813990 20516415 20516415 OTHER PROGRAM INCOME 923120 361432 361432 RECREATION PROGRAMS 713940 6625447 6625447 28737079 46169 46169 0 0 0 390460 -390460 -390460 -390460 0 0 0 0 28392788 28737079 -344291 50000 50000 0 0 0 958668 958668 0 10878225 10416466 461759 268870 236606 32264 1780734 1567046 213688 955512 840851 114661 0 0 0 0 0 0 870221 450219 420002 92048 66896 25152 807967 598189 209778 910955 676209 234746 0 2548797 2478777 70020 0 0 63266 38164 25102 521608 521608 0 2796222 2740360 55862 498299 440515 57784 PROGRAM SUPPLIES AND CONTRACT 1994522 1747146 247376 OTHER OPERATING EXPENSES 42315 42315 0 26038229 22911367 3126862 0 0 22121795 20064858 0 275999 274174 0 0 0 38327 57638 361692 312177 79034719 45319362 33759772 33715357 0 719012 2756006 0 0 86588 0 57363185 57180210 1212531 1338545 3429616 3402599 8600707 5963915 13242854 10705059 X 44120331 46475151 44120331 46475151 57363185 57180210 2354559 261 X false true X true false false true true false 1925000 1925000 69135158 40823735 28311423 7868271 4495627 3372644 106290 106290 33715357 REVENUE BONDS 5963915 5963915 X 28392788 28392788 28392788 26038229 26038229 26038229 Part X : FIN48 Footnote PART X, LINE 2:THE ASSOCIATION IS ORGANIZED AS A COLORADO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. WE ARE ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, WE ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO OUR EXEMPT PURPOSE, AND WE FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. UNRELATED BUSINESS INCOME PRIMARILY REPRESENTS ADVERTISING REVENUE ASSOCIATED WITH OUR ACTIVITY GUIDE. WE DID NOT INCUR ANY MATERIAL INCOME TAX EXPENSE FROM THESE UNRELATED ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2022.WE BELIEVE THAT WE HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING OUR ANNUAL FILING REQUIREMENTS, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. WE WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. OUR FORM 990-T AND RELATED STATE INCOME TAX FILINGS ARE NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS BEFORE 2018. false HIGHLANDS RANCH COMMUNITY SCH 9568 UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 50000 0 SCHOLARSHIP SUPPORT 1 0 Additional Supplemental Information PART I, LINE 2:FOR FUNDS GIVEN TO AN AFFILIATED FOUNDATION, WHICH IS A 501(C)(3) ORGANIZATION, NO FURTHER FOLLOW-UP IS DEEMED NECESSARY. X X false false false false false false false true false Jamie Noebel Director of Community Relations 109080 24624 36251 169955 Kenneth Joseph Director of Programs 141474 19285 33940 194699 Mark Gunther Director of Operations & Facility 114794 1500 13197 27484 156975 Michael Bailey CEO/GM 160836 27000 36012 223848 Part I, Line 7: Non-Fixed payments not listed above PART I, LINE 7:THE ORGANIZATION ANNUALLY REVIEWS THE PERFOMANCES OF THE EXECUTIVE STAFF TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. DURING CALENDAR YEAR ENDED DECEMBER 31, 2022, THE ORGANIZATION AWARDED THE DIRECTOR OF OPERATIONS AND FACILITY A BONUS BASED ON REVIEW OF THEIR PERFORMANCE AND SERVICES TO THE ORGANIZATION. Form 990, Part VI, Section A, Line 6 A MEMBER, AS DEFINED IN THE COMMUNITY DECLARATION, IS THE PERSON, OR IF MORE THAN ONE, ALL PERSONS COLLECTIVELY, WHO CONSTITUTE THE OWNER OF A PRIVATELY OWNED SITE WITHIN THE COMMUNITY ASSOCIATION AREA.A DELEGATE, AS DEFINED IN THE COMMUNITY DECLARATION, IS THE NATURAL PERSON SELECTED BY MEMBERS WITHIN A DELEGATE DISTRICT TO REPRESENT SUCH DELEGATE DISTRICT AND TO CAST VOTES ON BEHALF OF MEMBERS WITHIN SUCH DELEGATE DISTRICT. Form 990, Part VI, Section A, Line 8b THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED BY THE ASSOCIATION'S GOVERNING BODY AND EXECUTIVE OFFICERS BEFORE FILING WITH THE IRS. Form 990, Part VI, Section B, Line 12c OFFICERS, DIRECTORS, AND/OR MEMBERS OF A COMMITTEE WITH BOARD OF DIRECTORDELEGATED POWERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. IN ADDITION, DIRECTORS ATTEND AN ANNUAL ORIENTATION SESSION IN WHICH THE CONFLICT OF INTEREST POLICY IS EMPHASIZED AND DIRECTORS ARE REMINDED THAT THE POLICY REQUIRES THEM TO SELF-REPORT ANY POTENTIAL CONFLICTS. POTENTIAL TRANSACTIONS OR ARRANGEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE IF A CONFLICT OF INTEREST ACTUALLY EXISTS. IF A CONFLICT OF INTEREST EXISTS, AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF DIRECTORS MEETING, BUT AFTER THE PRRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS EVALUATES AND DETERMINES THE COMPENSATION FOR THE CEO/GENERAL MANAGER. COMPENSATION LEVELS ARE EVALUATED AND DETERMINED BY MARKET STUDIES, INCLUDING THE ANNUAL MOUNTAIN STATES EMPLOYERS COUNCIL SURVEYS FOR APPLICABLE POSITIONS. Form 990, Part VI, Section C, Line 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S WEBSITE OR UPON REQUEST. HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIA 9568 UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 311764221 PROVIDES CULTURAL EVENTS & ENTERTAINMENT CO 501(C)(3) LINE 10 HIGHLANDS RANCH COMMUNITY ASSN INC true HIGHLANDS RANCH SCHOLARSHIP FUND 9568 UNIVERSITY BLVD HIGHLANDS RANCH CO 80126 432024467 PROVIDES SCHOLARSHIP OPPORTUNITIES TO HI CO 501(C)(3) LINE 7 HIGHLANDS RANCH COMMUNITY ASSN INC true HIGHLANDS RANCH BACKCOUNTRY CONSERVATION 9568 UNIVERSITY BLVD9568 UNIVERSITY HIGHLANDS RANCH CO 80126 475668364 ENHANCE THE BACKCOUNTRY WITHIN THE HIGHL CO 501(C)(3) PF HIGHLANDS RANCH COMMUNITY ASSN INC true false true false false false false false false false false false true false true true false true false false HIGHLANDS RANCH CULTURAL AFFAIRS ASSOCIA b 50000 CASH