TIN:
SCHEDULE O
(Form 990)
Department of the Treasury
Internal Revenue Service
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Inspection
Name of the organization
SUN CITY LINCOLN HILLS COMMUNITY
ASSOC
ASSOC
Employer identification number
68-0429198
68-0429198
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 3 | SEE SCHEDULE O |
| FORM 990, PART III, LINE 3 | DISCLOSURES REQUIRED BY FORM 990 INSTRUCTIONS PART VI. GOVERNANCE, MANAGEMENT, AND DISCLOSURE AND IRM 21.3.8.12.5.3 (01-30-2020) - CHANGES IN ACTIVITIES/ORGANIZING DOCUMENTS/BY-LAWS AND PRIVATE LETTER RULINGS IN 2021 THE ASSOCIATION REVIEWED ITS POLICIES REGARDING PUBLIC ACCESS TO ASSOCIATION COMMON AREAS AS A RESULT OF THE COVID PANDEMIC. AS PART OF THIS PROCESS THE BOARD OF DIRECTORS REVIEWED THE ORIGINAL EXEMPTION APPLICATION FORM 1024 TO DETERMINE WHAT AREAS OF PUBLIC ACCESS MAY BE AFFECTED. AS A RESULT OF THIS REVIEW THE CURRENT BOARD DISCOVERED SOME MINOR ERRORS CONTAINED ON THE ORIGINAL APPLICATION. THESE ERRORS APPEAR TO BE THE RESULT OF MISCOMMUNICATION BETWEEN THE OUTSIDE CPA WHO PREPARED THE APPLICATION AND THOSE BOARD MEMBERS WHO, AT THAT TIME, REVIEWED THE APPLICATION FOR ACCURACY. IN WHAT WAS INTENDED AS A COMPLETE LISTING OF COMMON AREAS MAINTAINED BY THE ASSOCIATION A SENTENCE WAS INSERTED INDICATING THAT ALL COMMON AREAS WERE OPEN TO THE PUBLIC. THAT SENTENCE WAS NOT CORRECT AS SOME AREAS INDICATED AS OPEN TO THE PUBLIC WERE NOT IN FACT OPEN TO THE PUBLIC. THE LISTING BELOW DETAILS THE COMMON AREAS AS IDENTIFIED IN THE ORIGINAL FORM 1024 APPLICATION AND DEMONSTRATES HOW PUBLIC ACCESS REPRESENTED ON THE ORIGINAL APPLICATION VERSUS ACTUAL PUBLIC ACCESS. ON THE ORIGINAL 1024 APPLICATION, THE FOLLOWING AREAS WERE DESIGNATED AS AVAILABLE FOR PUBLIC ACCESS OR PUBLIC BENEFIT. AFTER ADDITIONAL ANALYSIS WE NOTE THE FOLLOWING CHANGES: - MONUMENT ENTRY SIGNS: NO CHANGES. - 98 MILES OF ROADS: NO CHANGES. - 200 ACRES OF GREENBELTS AND 487 ACRES OF OPEN SPACE: NO CHANGES. - 98 MILES OF WALLS AND FENCES: NO CHANGES. - DAY SPA (1): NO CHANGES. - RESTAURANTS AT CLUBHOUSES (2): NO CHANGES. - 2 ACRE LAKE: RESIDENT USE ONLY, NO PUBLIC ACCESS. - 12 BOCCE COURTS: RESIDENT USE ONLY, NO PUBLIC ACCESS. - 13 PICKLEBALL COURTS: RESIDENT USE ONLY, NO PUBLIC ACCESS. - FITNESS CENTERS AT CLUBHOUSES (2): RESIDENT USE ONLY, NO PUBLIC ACCESS. - 11 TENNIS COURTS: RESIDENT USE ONLY, NO PUBLIC ACCESS. - 1 SOFTBALL FIELD: RESIDENT USE ONLY, NO PUBLIC ACCESS. - 10 PARKS: ACCESSIBLE FROM PUBLIC STREETS WITH NO RESTRICTIONS. ALTHOUGH DESIGNATED AS MEMBER USE ONLY THERE ARE NO PHYSICAL RESTRICTIONS TO PUBLIC ACCESS. - WALKING TRAILS: DESIGNATED AS RESIDENT USE ONLY - RESTRICTIVE SIGNS STATE "PRIVATE PROPERTY, RESIDENT USE ONLY" HOWEVER THERE ARE NO PHYSICAL RESTRICTIONS AND PATHS ARE ACCESSIBLE FROM PUBLIC STREETS. - CLUBHOUSE COMPLEXES (2), AMPHITHEATER: GENERALLY RESIDENT USE ONLY, BUT PUBLIC ACCESS FOR WEDDINGS, EVENTS, AND CONCERT TICKET SALES. IN ADDITION, THE GOLF COURSE LOCATED WITHIN THE BOUNDARIES OF THE ASSOCIATION IS OPEN TO THE GENERAL PUBLIC. THE GOLF COURSE IS NOT OWNED OR MAINTAINED BY THE ASSOCIATION AND IS OPERATED COMPLETELY SEPARATELY FROM THE ASSOCIATION. HOWEVER, ACCESS TO THIS PUBLIC GOLF COURSE IS ONLY AVAILABLE THROUGH THE ASSOCIATION STREETS. THE ASSOCIATION BELIEVES THAT THE COMMON AREAS AVAILABLE TO THE GENERAL PUBLIC REPRESENT SUFFICIENT BENEFIT TO THE PUBLIC TO CONTINUE TO QUALIFY FOR EXEMPT STATUS UNDER IRC SECTION 501(C)(4) AND THAT THE MINOR ERRORS NOTED ABOVE DO NOT AFFECT THE ASSOCIATION'S STATUS AS AN EXEMPT ORGANIZATION. HOWEVER, THE ASSOCIATION ALSO RECOGNIZES THE REQUIREMENT FOR FULL AND ACCURATE DISCLOSURE OF CHANGES NOT PREVIOUSLY REPORTED TO IRS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS A HOMEOWNERS ASSOCIATION COMPRISED OF 6,783 UNITS. WHEN A UNIT THAT IS PART OF THE ASSOCIATION IS PURCHASED, THE OWNERS AUTOMATICALLY BECOME MEMBERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | ANNUALLY THE BOARD POSITIONS THAT ARE OPEN ARE ELECTED BY THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | AN INCREASE IN THE ANNUAL BUDGET OF MORE THAN 20% REQUIRES MEMBERSHIP APPROVAL. CAPITAL IMPROVEMENTS OF MORE THAN 5% OF THE BUDGET REQUIRES MEMBERSHIP APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS AND DIRECTOR OF FINANCE WILL REVIEW THE RETURN PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS AND KEY PERSONNEL RENEW ANNUALLY WITH REGULAR MONITORING AND ENFORCEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND HAS A CONTRACT WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIECTOR DETERMINES THE COMPENSATION FOR KEY EMPLOYEES. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OR ON THE ASSOCIATION'S WEBSITE FOR MEMBERS. |
| FORM 990, PART IX, LINE 24E | COST OF EVENTS/TRIPS: PROGRAM SERVICE EXPENSES 202,231. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 202,231. LICENSES & FEES: PROGRAM SERVICE EXPENSES 30,632. MANAGEMENT AND GENERAL EXPENSES 150,557. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 181,189. COST OF NEWSLETTER: PROGRAM SERVICE EXPENSES 165,598. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 165,598. REPLACEMENT FUND EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 152,019. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 152,019. SOLAR SYSTEM AMORTIZATION: PROGRAM SERVICE EXPENSES 150,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150,000. BANK FEES: PROGRAM SERVICE EXPENSES 133,018. MANAGEMENT AND GENERAL EXPENSES 10,944. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 143,962. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 10,373. MANAGEMENT AND GENERAL EXPENSES 122,515. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,888. RECRUITING: PROGRAM SERVICE EXPENSES 52,524. MANAGEMENT AND GENERAL EXPENSES 29,175. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,699. COST OF CLASSES: PROGRAM SERVICE EXPENSES 66,352. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,352. EMPLOYEE/RES RELATIONS: PROGRAM SERVICE EXPENSES 35,890. MANAGEMENT AND GENERAL EXPENSES 17,271. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,161. TAXES - STATE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 47,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,034. TAXES - FEDERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 40,651. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,651. TAXES - PERSONAL PROPERTY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,599. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,599. COST OF DIRECTORY: PROGRAM SERVICE EXPENSES 16,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,800. UNIFORMS: PROGRAM SERVICE EXPENSES 10,071. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,071. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 2,726. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,726. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 2,141. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,141. COST OF ROOM RENTALS: PROGRAM SERVICE EXPENSES 529. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 529. COST OF BUSINESS FAIR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 129. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 129. |
| FORM 990, PART XII, LINE 2C | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021
Additional Data
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