Civic Intelligence

Westpark Maintenance District

990 • Fiscal year 2022 • EIN 33-0215299

May 01, 2021 to Apr 30, 2022 • Filed on Jan 17, 2023

Organization ProfileWWW.WESTPARKMD.COM
9060 Irvine Center DriveIrvine, CA 92618

(949) 716-3998

Siviq Scores

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

Liabilities / Assets

55th percentile

0.07x

Higher debt load relative to assets than 55% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

33rd percentile

-0.5%

Higher net margin than 33% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

35th percentile

-2.9%

Faster asset growth than 35% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

42nd percentile

0.5%

Faster revenue growth than 42% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$2,461,440

Down $72,621 (-2.9%) from 2021

Net Assets

Down

$2,281,762

Down $58,540 (-2.5%) from 2021

Liabilities

Down

$179,678

Down $14,081 (-7.3%) from 2021

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin33rd percentile

Revenue

Up

$2,381,875

Up $12,224 (+0.5%) from 2021

Expenses

Up

$2,392,717

Up $176,888 (+8.0%) from 2021

Net Income

Down

-$10,842

Down $164,664 (-107%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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 2022: $2,461,440Liabilities 2022: $179,678Net Assets 2022: $2,281,7622022Assets 2025: $1,742,712Liabilities 2025: $292,188Net Assets 2025: $1,450,5242025

Highlighted filing

2022

Assets$2,461,440
Liabilities$179,678
Net Assets$2,281,762
Open 2022 Filing

Operations Trend

Revenue Growth42nd percentile

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 2022: $2,381,875Expenses 2022: $2,392,717Net Income 2022: -$10,8422022Revenue 2025: $3,260,417Expenses 2025: $3,192,979Net Income 2025: $67,4382025

Highlighted filing

2022

Revenue$2,381,875
Expenses$2,392,717
Net Income-$10,842
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Apr 30, 2022
Signed
Jan 17, 2023
Return Version
2021v4.0
Gross Receipts
$2,381,875
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

To provide for the general maintenance of all common areas, which includes the daily maintenance of all landscape ares, the trimming and replacement of all trees, the repair and replacement of irrigation systems, and the administration and enforcement of architectural guidelines for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,281,628$2,222,964▼ $58,664
Cash and Non-Interest-Bearing Accounts$238,582$196,319▼ $42,263
Accounts Receivable$12,476$16,795▲ $4,319
Prepaid Expenses and Deferred Charges$348$1,326▲ $978
Total Assets$2,534,061$2,461,440▼ $72,621
Other Assets Total$1,027$24,036▲ $23,009
Liabilities
Accounts Payable and Accrued Expenses$120,496$115,793▼ $4,703
Deferred Revenue$73,263$63,885▼ $9,378
Total Liabilities$193,759$179,678▼ $14,081
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,906,663$1,863,045▼ $43,618
Net Assets Without Donor Restrictions$433,639$418,717▼ $14,922
Total Net Assets Fund Balance$2,340,302$2,281,762▼ $58,540
Total Liabilities and Net Assets / Fund Balance$2,534,061$2,461,440▼ $72,621
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Robert SpillarPresident
Gustavo OrozcoSecretary/tr
Rob SullivanVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West Landscape MgmtLandscape22421 GILBERTO SUITE A, Rancho Sta Marg, CA 92688$604,721
Powerstone Property MgmtManagement9060 IRVINE CENTER DR 200, Irvine, CA 92618$472,209
Park West Tree Care INCTree Maint.22421 GILBERTO, Rancho Santa Marg, CA 92688$197,107
Blue Balance Pool And Janitorial SrvPool Srv32565 B GOLDEN LANTERN 138, Dana Point, CA 92629$107,049
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,342,555
Investment Income
$4,184
Other Revenue
$35,136
Change in Net Assets
$-10,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,381,875
Total Revenue per Audited Statements
$2,381,875
Total Revenue per Form 990
$2,381,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,392,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$558,851$19,734-$578,585
Fees for Services Management-$270,684-$270,684
Fees for Services Legal-$182,486-$182,486
Office Expenses-$122,835-$122,835
Other Expenses$243,840$119,809-$119,809
Insurance-$107,780-$107,780
Fees for Services Accounting-$2,325-$2,325
Total Functional Expenses$1,567,064$825,653$0$2,392,717

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,392,717
Total Expenses per Audited Statements$2,392,717
Total Expenses per Form 990$2,392,717
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
No
Audit committee
No
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
No
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

“Yes - powerstone property management: 9060 irvine center drive, suite 200, irvine, california 92618”

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“YES”

Form 990, Page 6, Part VI, Line 11B

“The 990 tax returns are prepared by an independent cpa based upon financial statements approved by the association's board of directors. The tax returns are provided to the board of directors for final review before the returns are submitted to the irs.”

Form 990, Page 6, Part VI, Line 19

“They are available upon request”

Filing and Contact Details

Filer

Filer Name
Westpark Maintenance District
EIN
33-0215299
Phone
9497163998
Address
9060 IRVINE CENTER DRIVE, IRVINE, CA 92618

Signing Officer

Name
Gustavo Orozco
Title
Secretary/treasurer
Phone
9497163998
Signed
2023-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gustavo Orozco
Formed
1986
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Vanderpol and Company
Address
151 KALMUS DR STE M3A, COSTA MESA, CA 92626-7934
Preparer
Catherine Vanderpol CPA
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Pool service & repairs 109,928 0 0 irrigation repairs 90,441 0 0 patrol service 79,481 0 0 pool monitors 61,375 0 0 janitorial serv/supplies 53,263 0 0 other common area maint 49,390 0 0 lighting maintenance 26,942 0 0 access control 21,799 0 0 other professional fees 0 19,734 0 wood trellis 18,200 0 0 pest control 16,170 0 0 gate repairs 11,746 0 0 doors 9,198 0 0 pool furnishings 5,830 0 0 playground 5,088 0 0 total 558,851 19,734 0”

Form 990, Part XI, Line 9

“Exempt membership adj. -47,698”

Raw XML Appendix325 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0120496
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0115793
IRS990/AccountsReceivableGrp/BOYAmt012476
IRS990/AccountsReceivableGrp/EOYAmt016795
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FOR THE GENERAL MAINTENANCE OF ALL COMMON AREAS, WHICH INCLUDES THE DAILY MAINTENANCE OF ALL LANDSCAPE ARES, THE TRIMMING AND REPLACEMENT OF ALL TREES, THE REPAIR AND REPLACEMENT OF IRRIGATION SYSTEMS, AND THE ADMINISTRATION AND ENFORCEMENT OF ARCHITECTURAL GUIDELINES FOR THE COMMUNITY.
IRS990/AddressChangeInd0X
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt019734
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0558851
IRS990/AllOtherExpensesGrp/TotalAmt0578585
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0POWERSTONE PROPERTY MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum09497163998
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09060 IRVINE CENTER DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092618
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0238582
IRS990/CashNonInterestBearingGrp/EOYAmt0196319
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0604721
IRS990/ContractorCompensationGrp/CompensationAmt1472209
IRS990/ContractorCompensationGrp/CompensationAmt2197107
IRS990/ContractorCompensationGrp/CompensationAmt3107049
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt022421 GILBERTO SUITE A
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt19060 IRVINE CENTER DR 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt222421 GILBERTO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt332565 B GOLDEN LANTERN 138
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0RANCHO STA MARG
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1IRVINE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2RANCHO SANTA MARG
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3DANA POINT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092688
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd192618
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd292688
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd392629
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0PARK WEST LANDSCAPE MGMT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1POWERSTONE PROPERTY MGMT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2PARK WEST TREE CARE INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3BLUE BALANCE POOL AND JANITORIAL SRV
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPE
IRS990/ContractorCompensationGrp/ServicesDesc1MANAGEMENT
IRS990/ContractorCompensationGrp/ServicesDesc2TREE MAINT.
IRS990/ContractorCompensationGrp/ServicesDesc3POOL SRV
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04184
IRS990/CYOtherExpensesAmt02392717
IRS990/CYOtherRevenueAmt035136
IRS990/CYProgramServiceRevenueAmt02342555
IRS990/CYRevenuesLessExpensesAmt0-10842
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02392717
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02381875
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt073263
IRS990/DeferredRevenueGrp/EOYAmt063885
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0WESTPARK MAINTENANCE DISTRICT PROVIDES FOR THE MAINTENANCE OF LANDSCAPE, PARK FACILITIES, AND OTHER COMMON AREAS COVERING APPROXIMATELY 43 ACREAS. THE COMMON AREA MAINTENANCE OBLIGATIONS INCLUDE MAINTENANCE OF THE PARKS, GREEN BELT AREAS, IRRIGATION SYSTEMS, WALLS AND FENCES, AND RECREATIONAL FACILITIES. THE ASSOCIATION ALSO SUPERVISES THE OVERALL ARCHITECTURAL CONTROL OF THE RESIDENTIAL AREAS OF THE COMMUNITY, WHICH INCLUDES 4,259 RESIDENTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01906663
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01863045
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01567064
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02325
IRS990/FeesForServicesAccountingGrp/TotalAmt02325
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0182486
IRS990/FeesForServicesLegalGrp/TotalAmt0182486
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0270684
IRS990/FeesForServicesManagementGrp/TotalAmt0270684
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0GUSTAVO OROZCO
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT SPILLAR
IRS990/Form990PartVIISectionAGrp/PersonNm2ROB SULLIVAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02381875
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0107780
IRS990/InsuranceGrp/TotalAmt0107780
IRS990/InvestmentIncomeGrp/ExclusionAmt04184
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04184
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE RESPONSIBILITY OF THE ASSOCIATION IS TO PROVIDE GENERAL MAINTENANCE OF THE COMMON AREA FACILITIES THROUGHOUT THE COMMUNITY AND TO PROVIDE FOR THE GENERAL BENEFIT AND WELFARE OF THE COMMUNITY MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02340302
IRS990/NetAssetsOrFundBalancesEOYAmt02281762
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0433639
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0418717
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0122835
IRS990/OfficeExpensesGrp/TotalAmt0122835
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01027
IRS990/OtherAssetsTotalGrp/EOYAmt024036
IRS990/OtherChangesInNetAssetsAmt0-47698
IRS990/OtherExpensesGrp/Desc0LANDSCAPE MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2TREE MAINTENANCE
IRS990/OtherExpensesGrp/Desc3ARCHITECTURAL STAFF
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0119809
IRS990/OtherExpensesGrp/ProgramServicesAmt0477019
IRS990/OtherExpensesGrp/ProgramServicesAmt1287354
IRS990/OtherExpensesGrp/ProgramServicesAmt2243840
IRS990/OtherExpensesGrp/TotalAmt0477019
IRS990/OtherExpensesGrp/TotalAmt1287354
IRS990/OtherExpensesGrp/TotalAmt2243840
IRS990/OtherExpensesGrp/TotalAmt3119809
IRS990/OtherRevenueMiscGrp/Desc0OTHER MEMBER INCOME
IRS990/OtherRevenueMiscGrp/Desc1BAD DEBT RECOVERY
IRS990/OtherRevenueMiscGrp/Desc2ARCHITECTURAL PLAN REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt020667
IRS990/OtherRevenueMiscGrp/ExclusionAmt15850
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08619
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020667
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18619
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt25850
IRS990/OtherRevenueTotalAmt035136
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0348
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01326
IRS990/PrincipalOfficerNm0GUSTAVO OROZCO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02342555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02342555
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013721
IRS990/PYOtherExpensesAmt02215829
IRS990/PYOtherRevenueAmt028436
IRS990/PYProgramServiceRevenueAmt02327494
IRS990/PYRevenuesLessExpensesAmt0153822
IRS990/PYTotalExpensesAmt02215829
IRS990/PYTotalRevenueAmt02369651
IRS990/ReconcilationRevenueExpnssAmt0-10842
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02342555
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02281628
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02222964
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02392717
IRS990ScheduleD/RevenueSubtotalAmt02381875
IRS990ScheduleD/TotalExpensesPerForm990Amt02392717
IRS990ScheduleD/TotalRevenuePerForm990Amt02381875
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02381875
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02392717
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES - POWERSTONE PROPERTY MANAGEMENT: 9060 IRVINE CENTER DRIVE, SUITE 200, IRVINE, CALIFORNIA 92618
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 TAX RETURNS ARE PREPARED BY AN INDEPENDENT CPA BASED UPON FINANCIAL STATEMENTS APPROVED BY THE ASSOCIATION'S BOARD OF DIRECTORS. THE TAX RETURNS ARE PROVIDED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW BEFORE THE RETURNS ARE SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POOL SERVICE & REPAIRS 109,928 0 0 IRRIGATION REPAIRS 90,441 0 0 PATROL SERVICE 79,481 0 0 POOL MONITORS 61,375 0 0 JANITORIAL SERV/SUPPLIES 53,263 0 0 OTHER COMMON AREA MAINT 49,390 0 0 LIGHTING MAINTENANCE 26,942 0 0 ACCESS CONTROL 21,799 0 0 OTHER PROFESSIONAL FEES 0 19,734 0 WOOD TRELLIS 18,200 0 0 PEST CONTROL 16,170 0 0 GATE REPAIRS 11,746 0 0 DOORS 9,198 0 0 POOL FURNISHINGS 5,830 0 0 PLAYGROUND 5,088 0 0 TOTAL 558,851 19,734 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXEMPT MEMBERSHIP ADJ. -47,698
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02534061
IRS990/TotalAssetsEOYAmt02461440
IRS990/TotalAssetsGrp/BOYAmt02534061
IRS990/TotalAssetsGrp/EOYAmt02461440
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0825653
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01567064
IRS990/TotalFunctionalExpensesGrp/TotalAmt02392717
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0193759
IRS990/TotalLiabilitiesEOYAmt0179678
IRS990/TotalLiabilitiesGrp/BOYAmt0193759
IRS990/TotalLiabilitiesGrp/EOYAmt0179678
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02340302
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02281762
IRS990/TotalProgramServiceExpensesAmt01567064
IRS990/TotalProgramServiceRevenueAmt02342555
IRS990/TotalRevenueGrp/ExclusionAmt030701
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02351174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02381875
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02534061
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02461440
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09060 IRVINE CENTER DRIVE
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092618
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.WESTPARKMD.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GUSTAVO OROZCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09497163998
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTPARK MAINTENANCE DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0330215299
ReturnHeader/Filer/PhoneNum09497163998
ReturnHeader/Filer/USAddress/AddressLine1Txt09060 IRVINE CENTER DRIVE
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092618
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464435702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANDERPOL AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 KALMUS DR STE M3A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COSTA MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926267934
ReturnHeader/PreparerPersonGrp/PhoneNum07144371025
ReturnHeader/PreparerPersonGrp/PreparationDt02023-01-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE VANDERPOL CPA
ReturnHeader/ReturnTs02023-01-17T17:29:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GUSTAVO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OROZCO
ReturnHeader/TaxPeriodBeginDt02021-05-01
ReturnHeader/TaxPeriodEndDt02022-04-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,461,440
Liabilities
$179,678
Net assets
$2,281,762
Revenue
$2,381,875
Expenses
$2,392,717
Net income
-$10,842
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
2022Detailed filing. Detailed filing data is available for this year.$2.46$0.18$2.28$2.38$2.39$0.01
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