Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
990 • Fiscal year 2015 • EIN 33-0215299
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$2,617,583
Up $149,317 (+6.0%) from 2014
Net Assets
Up$2,325,193
Up $15,293 (+0.7%) from 2014
Liabilities
Up$292,390
Up $134,024 (+85%) from 2014
Revenue
Up$2,209,304
Up $10,174 (+0.5%) from 2014
Expenses
Down$2,194,011
Down $10,006 (-0.5%) from 2014
Net Income
Up$15,293
Up $20,180 (+413%) from 2014
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,241,191 | $2,401,173 | ▲ $159,982 |
| Cash and Non-Interest-Bearing Accounts | $167,413 | $139,315 | ▼ $28,098 |
| Prepaid Expenses and Deferred Charges | $51,675 | $59,156 | ▲ $7,481 |
| Accounts Receivable | $7,987 | $17,939 | ▲ $9,952 |
| Total Assets | $2,468,266 | $2,617,583 | ▲ $149,317 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $100,464 | $237,543 | ▲ $137,079 |
| Deferred Revenue | $57,902 | $54,847 | ▼ $3,055 |
| Total Liabilities | $158,366 | $292,390 | ▲ $134,024 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $2,056,984 | $2,240,552 | ▲ $183,568 |
| Unrestricted Net Assets | $252,916 | $84,641 | ▼ $168,275 |
| Total Net Assets Fund Balance | $2,309,900 | $2,325,193 | ▲ $15,293 |
| Total Liabilities and Net Assets / Fund Balance | $2,468,266 | $2,617,583 | ▲ $149,317 |
| Name | Title |
|---|---|
| Robert Spillar | President |
| Gus Orozco | Secretary/tr |
| Charles Lee | Treasurer/as |
| Kristen Peregrini | Vice Preside |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Parkwest Landscape | Landscaping | 22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92691 | $699,019 |
| Powerstone Property Management | Management | 9060 IRVINE CENTER DRIVE 2ND FLOOR, Irvine, CA 92618 | $422,824 |
| Securitas Security | Patrol Service | 2099 S STATE COLLEGE BLVD STE 100, Anaheim, CA 92806 | $164,068 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,194,011 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $363,649 | - | $363,649 |
| All Other Expenses | $245,595 | $48,346 | - | $293,941 |
| Other Expenses | $123,631 | - | - | $123,631 |
| Fees for Services Legal | - | $94,377 | - | $94,377 |
| Insurance | $46,934 | - | - | $46,934 |
| Fees for Services Accounting | - | $3,302 | - | $3,302 |
| Total Functional Expenses | $1,684,337 | $509,674 | $0 | $2,194,011 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,194,011 |
| Total Expenses per Audited Statements | $2,194,011 |
| Total Expenses per Form 990 | $2,194,011 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Management 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.)”
“Form 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.”
“Members 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.”
“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 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.”
“Common area maintenance 122,577 0 0 cutodial services 51,823 0 0 administrative 0 48,346 0 archtectural review 45,000 0 0 park assets 26,195 0 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 100464 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 237543 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7987 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 17939 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 48346 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 245595 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 293941 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | POWERSTONE PROPERTY MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9497163998 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9060 IRVINE CENTER DRIVE SUITE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | IRVINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92618 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 167413 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 139315 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 699019 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 422824 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 164068 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 22421 GILBERTO SUITE A |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 9060 IRVINE CENTER DRIVE 2ND FLOOR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 2099 S STATE COLLEGE BLVD STE 100 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | RANCHO SANTA MARGARITA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | IRVINE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | ANAHEIM |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92691 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92618 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 92806 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | PARKWEST LANDSCAPE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | POWERSTONE PROPERTY MANAGEMENT |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | SECURITAS SECURITY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | MANAGEMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | PATROL SERVICE |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 17098 |
| IRS990/CYOtherExpensesAmt | 0 | 2194011 |
| IRS990/CYOtherRevenueAmt | 0 | 45670 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2146536 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 15293 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2194011 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2209304 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 57902 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 54847 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | 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 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. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1684337 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3302 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3302 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 94377 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 94377 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 363649 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 363649 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT SPILLAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KRISTEN PEREGRINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHARLES LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GUS OROZCO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER/AS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2209304 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 46934 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 46934 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17098 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17098 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2309900 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2325193 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPING SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | PATROL SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | COMMUNITY POOLS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 876888 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 237706 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 153583 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 123631 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 876888 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 237706 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 153583 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 123631 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER MEMBERSHIP FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | RENTAL |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29449 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 16221 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 29449 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 16221 |
| IRS990/OtherRevenueTotalAmt | 0 | 45670 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 51675 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 59156 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT SPILLAR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2146536 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2146536 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 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. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 11803 |
| IRS990/PYOtherExpensesAmt | 0 | 2204017 |
| IRS990/PYOtherRevenueAmt | 0 | 40791 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2146536 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -4887 |
| IRS990/PYTotalExpensesAmt | 0 | 2204017 |
| IRS990/PYTotalRevenueAmt | 0 | 2199130 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 15293 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2241191 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2401173 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2194011 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2209304 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2194011 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2209304 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2209304 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2194011 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 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/SupplementalInformationDetail/ExplanationTxt | 1 | MANAGEMENT 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/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS 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/SupplementalInformationDetail/ExplanationTxt | 4 | COMMON AREA MAINTENANCE 122,577 0 0 CUTODIAL SERVICES 51,823 0 0 ADMINISTRATIVE 0 48,346 0 ARCHTECTURAL REVIEW 45,000 0 0 PARK ASSETS 26,195 0 0 |
| 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 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 2056984 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 2240552 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2468266 |
| IRS990/TotalAssetsEOYAmt | 0 | 2617583 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2468266 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2617583 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 509674 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1684337 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2194011 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 158366 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 292390 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 158366 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 292390 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2309900 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2325193 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1684337 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2146536 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2209304 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2209304 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2468266 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2617583 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 252916 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 84641 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | POWERSTONE9060 IRVINE CENTER DR |
| IRS990/USAddress/CityNm | 0 | IRVINE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92618 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.WESTPARKMD.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT SPILLAR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9497163998 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WESTPARK MAINTENANCE DISTRICT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 330215299 |
| ReturnHeader/Filer/PhoneNum | 0 | 9497163998 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | POWERSTONE9060 IRVINE CENTER DR |
| ReturnHeader/Filer/USAddress/AddressLine2Txt | 0 | ROOM/SUITE 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IRVINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92618 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330837084 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | INVISIBLE ACCOUNTANTAN ACCOUNTANCY CORP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 300 SPECTRUM CENTER DR SUITE 970 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | IRVINE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 926184953 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9496541400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-07-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ARDAVAN KEYHAN CPA |
| ReturnHeader/ReturnTs | 0 | 2015-08-20T12:47:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-04-30 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.