Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Symphony Park Master Association Inc
EIN 27-1958496 • 501(c)4 • Las Vegas, NV
Profile
SPMA constructed a park on 2 parcels of land deeded to them by City Parkway V, Inc an affiliate of the City of Las Vegas. The park preserves and beautifies the areas around the surrounding commercial developments. SPMA is responsible for maintaining and operating the park.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Balance Sheet
Assets
Down$477,968
Down $116,260 (-20%) from 2023
Liabilities
Down$8,001
Down $7,999 (-50%) from 2023
Net Assets
Down$469,967
Down $108,261 (-19%) from 2023
Revenue
Down$68,648
Down $2,210 (-3.1%) from 2023
Expenses
Down$176,909
Down $7,283 (-4.0%) from 2023
Net Income
Up-$108,261
Up $5,073 (+4.5%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $477,968
- Liabilities
- $8,001
- Net assets
- $469,967
- Revenue
- $68,648
- Expenses
- $176,909
- Net income
- -$108,261
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 28, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $68,648
Mission and Program Overview
Mission
SPMA constructed a park on 2 parcels of land deeded to them by City Parkway V, Inc an affiliate of the City of Las Vegas. The park preserves and beautifies the areas around the surrounding commercial developments. SPMA is responsible for maintaining and operating the park.
The purpose of this corporation is to enegage in any lawful act or activity for which a corporation may be organized under such law. By way of explanation and not by way of limitation, the purposes for which it is formed are: (i) to be and constitue the unit owners association for the planned community now or hereafter created by the recording of the charter, and to perform all obligations and duties and exercise all rights and powers of the association under the charter, the by-law, these articles and nevada law; and (ii) to provide an enity for the furtherance of the interest of the parcel owners of real property subject to the charter.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $578,228 | $469,967 | ▼ $108,261 |
| Land, Buildings, and Equipment, Net | $381,957 | $272,761 | ▼ $109,196 |
| Cash and Non-Interest-Bearing Accounts | $173,141 | $161,232 | ▼ $11,909 |
| Savings and Temporary Cash Investments | $39,130 | $39,347 | ▲ $217 |
| Accounts Receivable | - | $4,628 | - |
| Total Assets | $594,228 | $477,968 | ▼ $116,260 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $16,000 | $8,001 | ▼ $7,999 |
| Total Liabilities | $16,000 | $8,001 | ▼ $7,999 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $578,228 | $469,967 | ▼ $108,261 |
| Total Liabilities and Net Assets / Fund Balance | $594,228 | $477,968 | ▼ $116,260 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $272,761 | $1,574,893 | $1,847,654 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Mike Janssen | President, D |
| Alex Woodin | Director at |
| Erick Vidmar | Member |
| Joe Blewitt | Member |
| Myron Martin | Member |
| Patrick Brennan | Member |
| Susan Heltsley | Treasurer/se |
| Dina Babsky | Vice Preside |
| Steve Ford | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $68,432
- Program Service Revenue
- $0
- Investment Income
- $216
- Other Revenue
- $0
- Change in Net Assets
- $-108,261
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $176,909 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $109,196 | - | - | $109,196 |
| Insurance | $32,299 | - | - | $32,299 |
| Fees for Services Management | $8,010 | - | - | $8,010 |
| Fees for Services Accounting | $3,300 | - | - | $3,300 |
| Other Expenses | $503 | - | - | $503 |
| All Other Expenses | $222 | - | - | $222 |
| Total Functional Expenses | $176,909 | $0 | $0 | $176,909 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- No
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“Management duties may be delegated to employees of the city of las vegas as the officers and directors see fit as symphony park has no management or clerical staff on payroll.”
Form 990, Page 6, Part VI, Line 6
“The associatin collected association dues from members during the year. As commercial parcels surrounding the park are acquired and developed by others in the future, they will be added as members. There is (1) membership per parcel. Each parcel (member) shall be allocated the number of votes corresponding to the number of "equivalent units" assigned to the parcel in accordance with the formula set forth in exhibit "d" of the symphony park community charter.”
Form 990, Page 6, Part VI, Line 7A
“As commercial parcels surrounding the park are acquired by others in the future, they will be added as members. There will be one (1) membership per parcel. Each parcel (member) shall be allocated the number of votes corresponding to the number of "equivalent units" assigned to the parcel in accordance with the formula set forth in exhibit "d" of the symphony park community charter. The dues for 2017 were paid based on this equivalent units calculation in 2017 and will be used for future years dues calculations and budgeting purposes.”
Form 990, Page 6, Part VI, Line 11B
“The governing body reviews the completed 990. The president then signs the efile autorization form to file the return with the irs.”
Form 990, Page 6, Part VI, Line 19
“The governing documents were recorded with the clark county recorder (instrument 201202090001635) on february 9, 2012. The first amendment to amended and restated community charter for symphony park was recorded with the clark county recorder (instrument 201305020000995) on may 2, 2013”
Filing and Contact Details
Filer
- Filer Name
- Symphony Park Master Association
- EIN
- 27-1958496
- Phone
- 7022292254
- Address
- 495 SOUTH MAIN STREET 6TH FLOOR, LAS VEGAS, NV 89101
Signing Officer
- Name
- Susan Heltsley
- Title
- Treasurer/secretary
- Phone
- 7022292254
- Signed
- 2025-05-28
Organization Details
- Principal Officer
- Mike Janssen
- Formed
- 2008
- Legal Domicile
- Nv
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
Preparer
- Firm
- Layton Layton & Tobler Llp Cpas
- Address
- 7674 W LAKE MEAD BLVD STE 247, LAS VEGAS, NV 89128-6650
- Preparer
- Bradley Guichard CPA
- Phone
- 7023841995
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Symphony park master association constructed a park on 2 parcels of land deeded to them by city parkway v, inc an affiliate of the city of las vegas. The park preserves and beautifies the areas around the surrounding commercial developments. Spma is resposible for maintaining and operating the park.”
Raw XML Appendix314 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | THE ASSOCIATION COMPLETED CONSTRUCTION ON THE PARK AND OPENED TO THE PUBLIC IN APRIL OF 2012. THE ASSOCIATION RECEIVED QUARTERLY ASSESSMENTS FROM 5 COMMERCIAL TENANTS DURING THE YEAR. THE PARK'S MAJOR ANNUAL EXPENSES ARE FOR DEPRECIATION, INSURANCE, LANDSCAPE MAINTENANCE AND UTILITIES. THE ASSOCIATION HAD OPERATING EXPENSES AS REPORTED ABOVE AND INCREASED RESERVES BY SCHEDULED AMOUNTS FOR FUTURE REPAIRS, MAINTENANCE, AND REPLACEMENTS IN THE PARK. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT, D |
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| IRS990/FormationYr | 0 | 2008 |
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| IRS990/MissionDesc | 0 | SYMPHONY PARK MASTER ASSOCIATION CONSTRUCTED A PARK ON 2 PARCELS OF LAND DEEDED TO THEM BY CITY PARKWAY V, INC AN AFFILIATE OF THE CITY OF LAS VEGAS. THE PARK PRESERVES AND BEAUTIFIES THE AREAS AROUND THE SURROUNDING COMMERCIAL DEVELOPMENTS. SPMA IS RESPOSIBLE FOR MAINTAINING AND OPERATING THE PARK. |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 39347 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 272761 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1574893 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1847654 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 272761 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SYMPHONY PARK MASTER ASSOCIATION CONSTRUCTED A PARK ON 2 PARCELS OF LAND DEEDED TO THEM BY CITY PARKWAY V, INC AN AFFILIATE OF THE CITY OF LAS VEGAS. THE PARK PRESERVES AND BEAUTIFIES THE AREAS AROUND THE SURROUNDING COMMERCIAL DEVELOPMENTS. SPMA IS RESPOSIBLE FOR MAINTAINING AND OPERATING THE PARK. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MANAGEMENT DUTIES MAY BE DELEGATED TO EMPLOYEES OF THE CITY OF LAS VEGAS AS THE OFFICERS AND DIRECTORS SEE FIT AS SYMPHONY PARK HAS NO MANAGEMENT OR CLERICAL STAFF ON PAYROLL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ASSOCIATIN COLLECTED ASSOCIATION DUES FROM MEMBERS DURING THE YEAR. AS COMMERCIAL PARCELS SURROUNDING THE PARK ARE ACQUIRED AND DEVELOPED BY OTHERS IN THE FUTURE, THEY WILL BE ADDED AS MEMBERS. THERE IS (1) MEMBERSHIP PER PARCEL. EACH PARCEL (MEMBER) SHALL BE ALLOCATED THE NUMBER OF VOTES CORRESPONDING TO THE NUMBER OF "EQUIVALENT UNITS" ASSIGNED TO THE PARCEL IN ACCORDANCE WITH THE FORMULA SET FORTH IN EXHIBIT "D" OF THE SYMPHONY PARK COMMUNITY CHARTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AS COMMERCIAL PARCELS SURROUNDING THE PARK ARE ACQUIRED BY OTHERS IN THE FUTURE, THEY WILL BE ADDED AS MEMBERS. THERE WILL BE ONE (1) MEMBERSHIP PER PARCEL. EACH PARCEL (MEMBER) SHALL BE ALLOCATED THE NUMBER OF VOTES CORRESPONDING TO THE NUMBER OF "EQUIVALENT UNITS" ASSIGNED TO THE PARCEL IN ACCORDANCE WITH THE FORMULA SET FORTH IN EXHIBIT "D" OF THE SYMPHONY PARK COMMUNITY CHARTER. THE DUES FOR 2017 WERE PAID BASED ON THIS EQUIVALENT UNITS CALCULATION IN 2017 AND WILL BE USED FOR FUTURE YEARS DUES CALCULATIONS AND BUDGETING PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING BODY REVIEWS THE COMPLETED 990. THE PRESIDENT THEN SIGNS THE EFILE AUTORIZATION FORM TO FILE THE RETURN WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE GOVERNING DOCUMENTS WERE RECORDED WITH THE CLARK COUNTY RECORDER (INSTRUMENT 201202090001635) ON FEBRUARY 9, 2012. THE FIRST AMENDMENT TO AMENDED AND RESTATED COMMUNITY CHARTER FOR SYMPHONY PARK WAS RECORDED WITH THE CLARK COUNTY RECORDER (INSTRUMENT 201305020000995) ON MAY 2, 2013 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 477968 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 594228 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 477968 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 68432 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 176909 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 176909 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 16000 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 8001 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 16000 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 8001 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 578228 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 469967 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 176909 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 216 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 68648 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 594228 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 477968 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 495 S MAIN ST 6TH FLOOR |
| IRS990/USAddress/CityNm | 0 | LAS VEGAS |
| IRS990/USAddress/StateAbbreviationCd | 0 | NV |
| IRS990/USAddress/ZIPCd | 0 | 89101 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SYMPHONYPARK.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SUSAN HELTSLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER/SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7022292254 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SYMPHONY PARK MASTER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SYMP |
| ReturnHeader/Filer/EIN | 0 | 271958496 |
| ReturnHeader/Filer/PhoneNum | 0 | 7022292254 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 495 SOUTH MAIN STREET 6TH FLOOR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAS VEGAS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 89101 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 880176927 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LAYTON LAYTON & TOBLER LLP CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7674 W LAKE MEAD BLVD STE 247 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAS VEGAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 891286650 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7023841995 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRADLEY GUICHARD CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-04T19:59:46-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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