DC Ranch Association INC FY2020 filing

Not tax-deductible

Scottsdale, AZ501(c)(4)Since 1996Housing EIN 86-0838306Revenue $8.3M in FY2020

On file with the IRSdcranch.com18867 N Thompson Peak Pkwy Ste 100, 85255-6357 · Scottsdale, AZTax-exempt since Jun 2019

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The Ranch Association provides a system of standards and procedures for the overall administration and preservation of the community; including community elections, community standards and administration, financial operations, landscape and maintenance of common areas, liaison to real estate agents, non-custom home modifications and security for gate access and patrol.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
85¢ of each $1 spent went to programs.
$236K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.1M a year · 11% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$236K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 11.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.3M
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.3M
+0.03% vs prior year
Spent
$8.0M
To programs
85%
Net assets
$9.1M
By yearFY2019–FY2024
Revenue
$8.3M
FY2020+0.03%
Tap a bar for its year
Revenue by fiscal year
FY2019$8.3M
FY2020$8.3M
FY2021$8.7M
FY2022$9.8M
FY2023$11.4M
FY2024$12.2M
Expenses
$8.0M
FY2020▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2019$7.6M
FY2020$8.0M
FY2021$7.4M
FY2022$9.2M
FY2023$9.9M
FY2024$10.1M
Net assets
$9.1M
FY2020▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2019$8.8M
FY2020$9.1M
FY2021$10.4M
FY2022$11.0M
FY2023$12.5M
FY2024$14.6M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $6.8M Management & general 15% · $1.2M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $236K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$235,883Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Michele Ray-Brethower’s $156K as Executive Director is at the 21st percentile of top reported officer pay among 676 $10–100M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Darren Shaw———$192,294$235,883$221,088
Michele Ray-Brethower$155,906$231,159————
Michele Brethower——$227,162———
Meghann J Hill$118,386$126,174————
Michael Wells$112,517$108,391$117,006———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Manages community standards, elections, finances, and maintenance for neighborhood preservation.

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Provided by the organization

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3 programs · $5.7M · in their own filed words · FY2020
01

Parks the association is fully responsible for the landscape maintenance of 44 parks and greenbelts within the community. The community's parks promote the general welfare of the community by allowing the use of community members.

$2.1Mprogram expense
02

Security gates and private patrol service the association provides a private patrol service to the community, which promotes the general welfare and safety of the community. The patrol service duties include patrolling the community while watching out for unusual or suspicious activity to reduce crime.

$2.0Mprogram expense
03

Other expenses to further the organization's mission.

$1.6Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$8.3M
Ln 12
Fees for servicesLn 2g$8.0M
Other incomeLn 4–11$177K
Investment incomeLn 3$100K
Money outPt IX
$8.0M
Ln 25
Programscol B$6.8M
Managementcol C$1.2M
Owns and owesPt X
$9.1M
net assets · Ln 32
Cash and savingsLn 1–2$7.7M
Total assetsLn 16$10.4M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$8.0M
Investment incomeLn 3$100K
Other incomeLn 4–11$177K
Total revenueLn 12$8.3M
Assets in detailPt X, end of year
CashLn 1$7.7M
Cash and savings togetherLn 1–2$7.7M
InvestmentsLn 11–13$2.2M
Land, buildings, equipmentLn 10c$187K
Total assetsLn 16$10.4M
LiabilitiesLn 26$1.3M
Net assetsLn 32$9.1M
OperationsPt I, VI
EmployeesI 549
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$6.1M$7.7M
InvestmentsLn 11–13$3.1M$2.2M
Land, buildings, equipmentLn 10c$214K$187K
Total assetsLn 16$9.6M$10.4M
LiabilitiesLn 26$774K$1.3M
Net assetsLn 32$8.8M$9.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$236K$59K$177K
Pay of disqualified personsLn 6$2.0M$1.8M$196K
Other employee benefitsLn 9$268K$221K$47K
Payroll taxesLn 10$202K$164K$38K
Legal feesLn 11b$99K$99K
Accounting feesLn 11c$16K$16K
Office expensesLn 13$267K$267K
Information technologyLn 14$97K$97K
OccupancyLn 16$33K$33K
Conferences, conventions and meetingsLn 19$23K$23K
Depreciation, depletion and amortizationLn 22$56K$56K
InsuranceLn 23$163K$40K$123K
Other expenses (24a–d)Ln 24$3.8M$3.8M
All other expensesLn 24e$833K$711K$122K
Total functional expensesLn 25$8.0M$6.8M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $12.2M$10.1M$2.0M$14.6M 990 PDF
FY2023 $11.4M$9.9M$1.5M$12.5M 990 PDF
FY2022 $9.8M$9.2M$598K$11.0M 990 PDF
FY2021 $8.7M$7.4M$1.4M$10.4M 990 PDF
FY2020 Viewing $8.3M$8.0M$250K$9.1M 990 PDF
FY2019 $8.3M$7.6M$646K$8.8M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $8,284,234 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $7,597,054$8,006,437
I-10 Investment incomePrior year $170,235$100,353
I-11 Other revenuePrior year $514,222$177,444
I-12 Total revenuePrior year $8,281,511$8,284,234
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,312,995$2,681,006
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,322,626$5,353,489
I-18 Total expensesPrior year $7,635,621$8,034,495
I-19 Revenue less expensesPrior year $645,890$249,739
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,284,234 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,006,437$8,006,437
VIII-3 Investment incomeExcluded from tax $100,353$100,353
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $177,444$177,444
VIII-12 Total revenueRelated to mission $8,183,881 · Unrelated business $0 · Excluded from tax $100,353$8,284,234
Part IX · Statement of functional expenses $8,034,495 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $58,971 · Management $176,913$235,884
IX-6 Pay of disqualified personsPrograms $1,779,529 · Management $195,838$1,975,367
IX-9 Other employee benefitsPrograms $220,764 · Management $46,832$267,596
IX-10 Payroll taxesPrograms $164,462 · Management $37,697$202,159
IX-11b Legal feesManagement $99,479$99,479
IX-11c Accounting feesManagement $16,250$16,250
IX-13 Office expensesManagement $267,194$267,194
IX-14 Information technologyManagement $97,073$97,073
IX-16 OccupancyManagement $32,626$32,626
IX-19 Conferences, conventions and meetingsManagement $23,095$23,095
IX-22 Depreciation, depletion and amortizationPrograms $55,628$55,628
IX-23 InsurancePrograms $40,385 · Management $122,815$163,200
IX-24 Other expenses (24a–d)Programs $3,765,878$3,765,878
IX-24e All other expensesPrograms $711,408 · Management $121,658$833,066
IX-25 Total functional expensesPrograms $6,797,025 · Management $1,237,470 · Fundraising $0$8,034,495
Part X · Balance sheet $10,364,970 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $6,069,369$7,735,236
X-4 Accounts receivableStart of year $41,811$32,029
X-9 Prepaid expenses and deferred charges$205,784
X-10c Land, buildings and equipment, netStart of year $213,822$186,921
X-13 Program-related investmentsStart of year $3,134,297$2,205,000
X-16 Total assetsStart of year $9,581,641$10,364,970
X-17 Accounts payable and accrued expensesStart of year $386,589$368,807
X-19 Deferred revenueStart of year $240,245$246,555
X-25 Other liabilitiesStart of year $58,796$141,771
X-26 Total liabilitiesStart of year $773,750$1,307,340
X-27 Net assets without donor restrictionsStart of year $8,807,891$9,057,630
X-32 Total net assets or fund balancesStart of year $8,807,891$9,057,630
X-33 Total liabilities and net assetsStart of year $9,581,641$10,364,970
Part XI · Reconciliation of net assets $9,057,630 net assets at year end
XI-1 Total revenue$8,284,234
XI-2 Total expenses$8,034,495
XI-3 Revenue less expenses$249,739
XI-4 Net assets at start of year$8,807,891
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,057,630

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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