Civic Intelligence

Westpark Maintenance District

990 • Fiscal year 2013 • EIN 33-0215299

May 01, 2012 to Apr 30, 2013 • Filed on Dec 13, 2013

Organization ProfileWWW.WESTPARKMD.COM
C/O Powerstone16470 Bake Parkway92618
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.08x

Higher debt load relative to assets than 46% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets46th percentile

Assets

$2,508,290

No earlier filing loaded for comparison.

Net Assets

$2,314,787

No earlier filing loaded for comparison.

Liabilities

$193,503

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

$2,027,221

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2013: $2,508,290Liabilities 2013: $193,503Net Assets 2013: $2,314,7872013Assets 2014: $2,468,266Liabilities 2014: $158,366Net Assets 2014: $2,309,9002014Assets 2015: $2,617,583Liabilities 2015: $292,390Net Assets 2015: $2,325,1932015Assets 2020: $2,365,109Liabilities 2020: $147,501Net Assets 2020: $2,217,6082020Assets 2021: $2,534,061Liabilities 2021: $193,759Net Assets 2021: $2,340,3022021Assets 2025: $1,742,712Liabilities 2025: $292,188Net Assets 2025: $1,450,5242025

Highlighted filing

2013

Assets$2,508,290
Liabilities$193,503
Net Assets$2,314,787
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $2,027,2212013Revenue 2014: $2,199,130Expenses 2014: $2,204,017Net Income 2014: -$4,8872014Revenue 2015: $2,209,304Expenses 2015: $2,194,011Net Income 2015: $15,2932015Revenue 2020: $2,510,002Expenses 2020: $2,409,919Net Income 2020: $100,0832020Revenue 2021: $2,369,651Expenses 2021: $2,215,829Net Income 2021: $153,8222021Revenue 2025: $3,260,417Expenses 2025: $3,192,979Net Income 2025: $67,4382025

Highlighted filing

2013

Revenue-
Expenses$2,027,221
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2012 to Apr 30, 2013
Signed
Dec 13, 2013
Return Version
2012v2.3
Gross Receipts
$2,200,936
Mission and Program Overview

Mission

The westpark maintenance distirct (the "district")is a california non-profit corporation established for the purpose of preserving, managing, maintaining and caring for the archtecture and general appearance of the residential properties within the geographical area of the city of irvine, california known as "westpark". The district is also a facilities maintenance organization that insures the facilities owned and maintained by the district will continue to be enjoyable amenity for the westpark community now and in the future. No grants are provided to others. The district owns and maintains approximately 43 acres consisting of parks, sidewalks, paseo landscaping (i.e. Wide walkways), green belts and other common areas. On its property the district operates four (4) neighborhood parks. Each park is approximately four (4) acres in size and is available on an unrestricted basis to all westpark residents and their guests. These parks are also unfenced (with the exception of the pool area

Major Activities

Activity 2
The parks are used for a variety of social activities, including picnicing, sunbathing, softball, baseball, basketball, soccer, walking, jogging and bird watching.from time to time, irvine city parades form on and pass over property maintained by the district and the city of irvine festivals are conducte on property maintained by the district, again benefitting the entire community.
Activity 3
The district also maintains an additional 17 acres of city-owned property located throughout westpark consisting of landscape areas, theme intersections and rights of way. These properties are maintained by the district through a landscape maintenance agreement with the city of irvine. The theme intersections complement the general architectural themes of westpark and contain distinctive landscaping areas and irrigation systems.
Filing and Contact Details

Filer

EIN
33-0215299
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IRS990/Activity2/Description0THE PARKS ARE USED FOR A VARIETY OF SOCIAL ACTIVITIES, INCLUDING PICNICING, SUNBATHING, SOFTBALL, BASEBALL, BASKETBALL, SOCCER, WALKING, JOGGING AND BIRD WATCHING.FROM TIME TO TIME, IRVINE CITY PARADES FORM ON AND PASS OVER PROPERTY MAINTAINED BY THE DISTRICT AND THE CITY OF IRVINE FESTIVALS ARE CONDUCTE ON PROPERTY MAINTAINED BY THE DISTRICT, AGAIN BENEFITTING THE ENTIRE COMMUNITY.
IRS990/Activity3/Description0THE DISTRICT ALSO MAINTAINS AN ADDITIONAL 17 ACRES OF CITY-OWNED PROPERTY LOCATED THROUGHOUT WESTPARK CONSISTING OF LANDSCAPE AREAS, THEME INTERSECTIONS AND RIGHTS OF WAY. THESE PROPERTIES ARE MAINTAINED BY THE DISTRICT THROUGH A LANDSCAPE MAINTENANCE AGREEMENT WITH THE CITY OF IRVINE. THE THEME INTERSECTIONS COMPLEMENT THE GENERAL ARCHITECTURAL THEMES OF WESTPARK AND CONTAIN DISTINCTIVE LANDSCAPING AREAS AND IRRIGATION SYSTEMS.
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IRS990/Description0THE DISTRICT OWNS AND MAINTAINS APPROXIMATELY 43 ACRES CONSISTING OF PARKS, SIDEWALKS, PASEO LANDSCAPING (I.E. WIDE WALKWAYS), GREEN BELTS AND OTHER COMMON AREAS ON ITS PROPERTY. THE DISTRICT OPERATES FOUR (4) NEIGHBORHOOD PARKS EACH PARK IS APPROXIMATELY FOUR (4) ACRES IN SIZE AND IS AVAILABLE ON AN UNRESTRICTED BASIS TO ALL WESTPARK RESIDENTS AND THEIR GUESTS. THESE PARKS ARE ALSO UNFENCED (WITH THE EXCEPTION OF THE POOL AREA AS INDICATED BELOW),EASILY ACCESSIBLE AND OPEN TO THE GENERAL PUBLIC. ALL PARKS CONTAIN SHADE STRUCTURES, OPEN TURF AREAS, PICNIC AREAS, RESTROOMS, AND PARKING LOTS. THREE (3) OF THE PARK CONTAIN TOT LOTS (I.E. SWINGS, SLIDES, CHIDLREN'S CLIMBING STRUCTURES, SAND AREA, ETC.), MULTI-USE (I.E.BASKETBALL COURTS), BARBECUES, AND SWIMMING POOLS, SPAS AND WADING POOLS.
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IRS990/MissionDescription0THE WESTPARK MAINTENANCE DISTIRCT (THE "DISTRICT")IS A CALIFORNIA NON-PROFIT CORPORATION ESTABLISHED FOR THE PURPOSE OF PRESERVING, MANAGING, MAINTAINING AND CARING FOR THE ARCHTECTURE AND GENERAL APPEARANCE OF THE RESIDENTIAL PROPERTIES WITHIN THE GEOGRAPHICAL AREA OF THE CITY OF IRVINE, CALIFORNIA KNOWN AS "WESTPARK". THE DISTRICT IS ALSO A FACILITIES MAINTENANCE ORGANIZATION THAT INSURES THE FACILITIES OWNED AND MAINTAINED BY THE DISTRICT WILL CONTINUE TO BE ENJOYABLE AMENITY FOR THE WESTPARK COMMUNITY NOW AND IN THE FUTURE. NO GRANTS ARE PROVIDED TO OTHERS. THE DISTRICT OWNS AND MAINTAINS APPROXIMATELY 43 ACRES CONSISTING OF PARKS, SIDEWALKS, PASEO LANDSCAPING (I.E. WIDE WALKWAYS), GREEN BELTS AND OTHER COMMON AREAS. ON ITS PROPERTY THE DISTRICT OPERATES FOUR (4) NEIGHBORHOOD PARKS. EACH PARK IS APPROXIMATELY FOUR (4) ACRES IN SIZE AND IS AVAILABLE ON AN UNRESTRICTED BASIS TO ALL WESTPARK RESIDENTS AND THEIR GUESTS. THESE PARKS ARE ALSO UNFENCED (WITH THE EXCEPTION OF THE POOL AREA
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IRS990ScheduleO/GeneralExplanation/Explanation0THE WESTPARK MAINTENANCE DISTIRCT (THE "DISTRICT")IS A CALIFORNIA NON-PROFIT CORPORATION ESTABLISHED FOR THE PURPOSE OF PRESERVING, MANAGING, MAINTAINING AND CARING FOR THE ARCHTECTURE AND GENERAL APPEARANCE OF THE RESIDENTIAL PROPERTIES WITHIN THE GEOGRAPHICAL AREA OF THE CITY OF IRVINE, CALIFORNIA KNOWN AS "WESTPARK". THE DISTRICT IS ALSO A FACILITIES MAINTENANCE ORGANIZATION THAT INSURES THE FACILITIES OWNED AND MAINTAINED BY THE DISTRICT WILL CONTINUE TO BE ENJOYABLE AMENITY FOR THE WESTPARK COMMUNITY NOW AND IN THE FUTURE. NO GRANTS ARE PROVIDED TO OTHERS. THE DISTRICT OWNS AND MAINTAINS APPROXIMATELY 43 ACRES CONSISTING OF PARKS, SIDEWALKS, PASEO LANDSCAPING (I.E. WIDE WALKWAYS), GREEN BELTS AND OTHER COMMON AREAS. ON ITS PROPERTY THE DISTRICT OPERATES FOUR (4) NEIGHBORHOOD PARKS. EACH PARK IS APPROXIMATELY FOUR (4) ACRES IN SIZE AND IS AVAILABLE ON AN UNRESTRICTED BASIS TO ALL WESTPARK RESIDENTS AND THEIR GUESTS. THESE PARKS ARE ALSO UNFENCED (WITH THE EXCEPTION OF THE POOL AREA AS INDICATED BELOW), EASILY ACCESSIBLE AND OPEN TO THE GENERAL PUBLIC. ALL PARKS CONTAIN SHADE STRUCTURES, OPEN TURF AREAS, PICNIC AREAS, RESTROOMS, AND PARKING LOTS. THREE (3) OF THE PARKS CONTAIN TOT LOTS (I.E. SWINGS, SLIDES, CHIDLREN'S CLIMBING STRUCTURES, SAND AREA, ETC.), MULTI-USE (I.E. BASKETBALL COURTS), BARBECUES, AND SWIMMING POOLS, SPAS AND WADING POOLS. THE PARKS ARE USED FOR A VARIETY OF SOCIAL ACTIVITIES, INCLUDING PICNICING, SUNBATHING, SOFTBALL, BASEBALL, BASKETBALL, SOCCER, WALKING, JOGGING AND BIRD WATCHING. FROM TIME TO TIME, IRVINE CITY PARADES FORM ON AND PASS OVER PROPERTY MAINTAINED BY THE DISTRICT AND THE CITY OF IRVINE FESTIVALS ARE CONDUCTED ON PROPERTY MAINTAINED BY THE DISTRICT, AGAIN BENEFITTING THE ENTIRE COMMUNITY. THE DISTRICT ALSO MAINTAINS AN ADDITIONAL 17 ACRES OF CITY-OWNED PROPERTY LOCATED THROUGHOUT WESTPARK CONSISTING OF LANDSCAPE AREAS, THEME INTERSECTIONS AND RIGHTS OF WAY. THESE PROPERTIES ARE MAINTAINED BY THE DISTRICT THROUGH A LANDSCAPE MAINTENANCE AGREEMENT WITH THE CITY OF IRVINE. THE THEME INTERSECTIONS COMPLEMENT THE GENERAL ARCHITECTURAL THEMES OF WESTPARK AND CONTAIN DISTINCTIVE LANDSCAPING AREAS AND IRRIGATION SYSTEMS.
IRS990ScheduleO/GeneralExplanation/Explanation1MANAGEMENT PROVIDES GUIDANCE AND ASSISTANCE TO THE BOARD OF DIRECTORS AND ITS COMMITTEES IN PERFORMANCE OF THE BOARD'S DUTIES AND OBLIGATIONS. MANAGEMENT'S ROLE IS TO IMPLEMENT THE DECISIONS AND POLICIES SET BY THE BOARD OF DIRECTORS. MANAGEMENT DUTIES INCLUDE, BUT NOT LIMITED TO ADMINISTRATIVE (PROPERTY MAINTENANCE AND REPAIRS) AND FINANCIAL (BILLING, COLLECTION, ACCOUNTS PAYABLE, BUDGETING, REPORTING, ETC.)
IRS990ScheduleO/GeneralExplanation/Explanation2FORM 990 IS COMPLETED BY A CPA CONTRACTED BY THE BOARD OF DIRECTORS. UPON COMPLETION OF THE DOCUMENT BY CPA, IT IS REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS. THE TREASURER REVIEWS THE FORM 990 FOR ACCURACY BY COMPARING TO THE AUDITED FINANCIAL STATEMENTS AND OTHER SOURCES. UPON BOARD'S APPROVAL OF FORM 990 THE DOCUMENT IS SIGNED BY THE TREASURER AND THEN PROCESSED BY MANAGEMENT COMPANY'S ACCOUNTS PAYABLE DEPARTMENT. THE FORM IS THEN SENT TO THE IRS VIA CERTIFIED MAIL.
IRS990ScheduleO/GeneralExplanation/Explanation3MEMBERS RECEIVE GOVERNING DOCUMENTS OF THE CORPORATION WHEN THEY PURCHASE A HOME IN THE COMMUNITY. THIS INCLUDES THE CC&R'S, BYLAWS & ARTICLES, RULES AND REGULATIONS ALSO KNOWN AS THE ASSOCIATION POLICIES, THE MOST CURRENT BUDGET AND FINANCIAL STATEMENT WHICH INCLUDES THE AUDIT. ADDITIONALLY, ANY REVISION TO EXISTING POLICIES REQUIRE A THIRTY DAY REVIEW BY THE MEMBERSHIP ALLOWING TIME FOR THE MEMBERSHIP TO PROVIDE INPUT. THE BOARD OF DIRECTORS REVIEWS ALL COMMENTS RECEIVED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING FOLLOWING THE COMPLETION OF THE THIRTY DAY REVIEW PERIOD REQUIRED BY CALIFORNIA CIVIL CODE. THE BOARD OF DIRECTORS THEN FORMALLY ADOPTS THE REVISIONS TO THE POLICIES AT THE NEXT REGULARLY SCHEDULED BOARD MEETING.UPON APPROVAL OF THESE REVISIONS THE UPDATED POLICIES ARE THEN SENT TO ALL HOMEOWNERS. UPDATED FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE MEMBERSHIP ANNUALLY VIA THE U.S. MAIL.
IRS990ScheduleO/GeneralExplanation/Explanation4COMMUNITY POOLS 91,695 0 0 MAILBOXES 56,132 0 0 CUTODIAL SERVICES 49,796 0 0 ARCHTECTURAL REVIEW 45,000 0 0 ADMINISTRATIVE 0 32,088 0
IRS990ScheduleO/GeneralExplanation/Identifier0ORGANIZATION'S MISSION
IRS990ScheduleO/GeneralExplanation/Identifier1MANAGEMENT DELEGATED
IRS990ScheduleO/GeneralExplanation/Identifier2ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
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IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART IX, LINE 24E
IRS990/ScheduleORequired0true
IRS990/School0false
IRS990/SignificantChange0false
IRS990/SignificantNewProgramServices0false
IRS990/StateLegalDomicile0CA
IRS990/SubjectToProxyTax0false
IRS990/TaxablePartyNotification0false
IRS990/TaxExemptBonds0false
IRS990/TemporarilyRestrictedNetAssets/BOY01745199
IRS990/TemporarilyRestrictedNetAssets/EOY02090657
IRS990/Terminated0false
IRS990/TermOrPermanentEndowments0false
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine1016470 BAKE PARKWAY
IRS990/TheBooksAreInCareOf/AddressUS/City0IRVINE
IRS990/TheBooksAreInCareOf/AddressUS/State0CA
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode092618
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10POWERSTONE PROPERTY MANAGEMENT
IRS990/TheBooksAreInCareOf/TelephoneNumber09497163998
IRS990/TotalAssets/BOY02270522
IRS990/TotalAssetsBOY02270522
IRS990/TotalAssets/EOY02508290
IRS990/TotalAssetsEOY02508290
IRS990/TotalCompGT150K0false
IRS990/TotalExpensesCurrentYear02027221
IRS990/TotalExpensesPriorYear02038784
IRS990/TotalFunctionalExpenses/Fundraising00
IRS990/TotalFunctionalExpenses/ManagementAndGeneral0453743
IRS990/TotalFunctionalExpenses/ProgramServices01573478
IRS990/TotalFunctionalExpenses/Total02027221
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY0129450
IRS990/TotalLiabilitiesBOY0129450
IRS990/TotalLiabilities/EOY0193503
IRS990/TotalLiabilitiesEOY0193503
IRS990/TotalLiabNetAssetsFundBalances/BOY02270522
IRS990/TotalLiabNetAssetsFundBalances/EOY02508290
IRS990/TotalNbrEmployees00
IRS990/TotalNetAssetsFundBalances/BOY02141072
IRS990/TotalNetAssetsFundBalances/EOY02314787
IRS990/TotalOtherRevenue040150
IRS990/TotalProfFundrsngExpCY00
IRS990/TotalProgramServiceExpense01573478
IRS990/TotalProgramServiceRevenue02146536
IRS990/TotalRevenueCurrentYear02200936
IRS990/TotalRevenuePriorYear02191184
IRS990/TotalRevenue/RelatedOrExemptFunctionIncome02200936
IRS990/TotalRevenue/TotalRevenueColumn02200936
IRS990/TypeOfOrganizationCorporation0X
IRS990/UnrelatedBusinessIncome0false
IRS990/UnrestrictedNetAssets/BOY0395873
IRS990/UnrestrictedNetAssets/EOY0224130
IRS990/UponRequest0X
IRS990/WhistleblowerPolicy0false
IRS990/YearFormation01986
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/Filer/EIN0330215299
ReturnHeader/Filer/Name/BusinessNameLine10WESTPARK MAINTENANCE DISTRICT
ReturnHeader/Filer/NameControl0WEST
ReturnHeader/Filer/Phone09497163998
ReturnHeader/Filer/USAddress/AddressLine10C/O POWERSTONE16470 BAKE PARKWAY
ReturnHeader/Filer/USAddress/City0IRVINE
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092618
ReturnHeader/Officer/AuthorizeThirdParty0true
ReturnHeader/Officer/DateSigned02013-12-13
ReturnHeader/Officer/Name0ROBERT SPILLAR
ReturnHeader/Officer/Phone09497163998
ReturnHeader/Officer/Title0PRESIDENT
ReturnHeader/Preparer/DatePrepared02014-03-13
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10INVISIBLE ACCOUNTANTAN ACCOUNTANCY CORP
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine108001 IRVINE CENTER DR SUITE 970
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0IRVINE
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0CA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode092618
ReturnHeader/Preparer/Name0ARDAVAN KEYHAN CPA
ReturnHeader/Preparer/Phone09496541400
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02012-05-01
ReturnHeader/TaxPeriodEndDate02013-04-30
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02014-03-13T12:58:16-05:00

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,508,290
Liabilities
$193,503
Net assets
$2,314,787
Revenue
-
Expenses
$2,027,221
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.29$1.45$3.26$3.19$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.19$2.34$2.37$2.22$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.15$2.22$2.51$2.41$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.29$2.33$2.21$2.19$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.47$0.16$2.31$2.20$2.20$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.19$2.31$2.03