Civic Intelligence

Westpark Maintenance District

990 • Fiscal year 2024 • EIN 33-0215299

May 01, 2023 to Apr 30, 2024 • Filed on Mar 07, 2025

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

60th percentile

0.09x

Higher debt load relative to assets than 60% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.06x

Higher debt load relative to revenue than 51% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

41st percentile

4.2%

Higher net margin than 41% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-9.8%

Faster asset growth than 13% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

12%

Faster revenue growth than 56% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$2,043,662

Down $490,399 (-19%) from 2021

Net Assets

Down

$1,855,101

Down $485,201 (-21%) from 2021

Liabilities

Down

$188,561

Down $5,198 (-2.7%) from 2021

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin41st percentile

Revenue

Up

$2,973,194

Up $603,543 (+25%) from 2021

Expenses

Up

$2,848,975

Up $633,146 (+29%) from 2021

Net Income

Down

$124,219

Down $29,603 (-19%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth13th 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 2024: $2,043,662Liabilities 2024: $188,561Net Assets 2024: $1,855,1012024Assets 2025: $1,742,712Liabilities 2025: $292,188Net Assets 2025: $1,450,5242025

Highlighted filing

2024

Assets$2,043,662
Liabilities$188,561
Net Assets$1,855,101
Open 2024 Filing

Operations Trend

Revenue Growth56th 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 2024: $2,973,194Expenses 2024: $2,848,975Net Income 2024: $124,2192024Revenue 2025: $3,260,417Expenses 2025: $3,192,979Net Income 2025: $67,4382025

Highlighted filing

2024

Revenue$2,973,194
Expenses$2,848,975
Net Income$124,219
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Mar 7, 2025
Return Version
2023v6.0
Gross Receipts
$2,973,194
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$2,113,560$1,748,478▼ $365,082
Cash and Non-Interest-Bearing Accounts$28,905$268,746▲ $239,841
Accounts Receivable$18,309$20,207▲ $1,898
Prepaid Expenses and Deferred Charges$80,145$2,383▼ $77,762
Total Assets$2,265,850$2,043,662▼ $222,188
Other Assets Total$24,931$3,848▼ $21,083
Liabilities
Accounts Payable and Accrued Expenses$123,002$120,060▼ $2,942
Deferred Revenue$66,766$68,501▲ $1,735
Total Liabilities$189,768$188,561▼ $1,207
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,722,085$1,433,000▼ $289,085
Net Assets Without Donor Restrictions$353,997$422,101▲ $68,104
Total Net Assets Fund Balance$2,076,082$1,855,101▼ $220,981
Total Liabilities and Net Assets / Fund Balance$2,265,850$2,043,662▼ $222,188
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Robert SpillarPresident
Gus OrozcoSecretary/tr
Rob SullivanVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West Landscape MgmtLandscape22421 GILBERTO SUITE A, Rancho Sta Marg, CA 92688$672,175
Powerstone Property MgmtManagement9060 IRVINE CENTER DRIVE 200, Irvine, CA 92618$575,957
Park West Tree Care INCTree Maint.22421 GILBERTO, Rancho Santa Marg, CA 92688$482,326
Blue Balance Pool And JanitorialPool Service27922 CALLE SANTA YNEZ, San Juan Capistrano, CA 92675$113,325
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,862,589
Investment Income
$66,251
Other Revenue
$44,354
Change in Net Assets
$124,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,973,194
Total Revenue per Audited Statements
$2,973,194
Total Revenue per Form 990
$2,973,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,848,975
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$791,017$21,344-$812,361
Fees for Services Management-$336,226-$336,226
Other Expenses$327,621$136,371-$136,371
Office Expenses-$99,276-$99,276
Insurance-$83,740-$83,740
Fees for Services Legal-$42,324-$42,324
Fees for Services Accounting-$2,690-$2,690
Total Functional Expenses$2,127,004$721,971$0$2,848,975

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,848,975
Total Expenses per Audited Statements$2,848,975
Total Expenses per Form 990$2,848,975
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, 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
Gus Orozco
Title
Secretary/treasurer
Phone
9497163998
Signed
2025-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gus 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

“Trellis 134,840 0 0 pool service & repairs 124,933 0 0 irrigation repairs 124,914 0 0 patrol service 102,161 0 0 janitorial serv/supplies 65,110 0 0 pool monitors 61,776 0 0 other common area maint 58,848 0 0 access system 48,738 0 0 lighting maintenance 30,889 0 0 other professional fees 0 21,344 0 pest control 18,361 0 0 concrete work 9,750 0 0 bbq grills 4,872 0 0 painting 3,150 0 0 restroom area 2,675 0 0 total 791,017 21,344 0”

Form 990, Part XI, Line 9

“Exempt membership adj. -345,200”

Raw XML Appendix323 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/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.
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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/ExplanationTxt5TRELLIS 134,840 0 0 POOL SERVICE & REPAIRS 124,933 0 0 IRRIGATION REPAIRS 124,914 0 0 PATROL SERVICE 102,161 0 0 JANITORIAL SERV/SUPPLIES 65,110 0 0 POOL MONITORS 61,776 0 0 OTHER COMMON AREA MAINT 58,848 0 0 ACCESS SYSTEM 48,738 0 0 LIGHTING MAINTENANCE 30,889 0 0 OTHER PROFESSIONAL FEES 0 21,344 0 PEST CONTROL 18,361 0 0 CONCRETE WORK 9,750 0 0 BBQ GRILLS 4,872 0 0 PAINTING 3,150 0 0 RESTROOM AREA 2,675 0 0 TOTAL 791,017 21,344 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXEMPT MEMBERSHIP ADJ. -345,200
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/TotalAssetsBOYAmt02265850
IRS990/TotalAssetsEOYAmt02043662
IRS990/TotalAssetsGrp/BOYAmt02265850
IRS990/TotalAssetsGrp/EOYAmt02043662
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0721971
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02127004
IRS990/TotalFunctionalExpensesGrp/TotalAmt02848975
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0189768
IRS990/TotalLiabilitiesEOYAmt0188561
IRS990/TotalLiabilitiesGrp/BOYAmt0189768
IRS990/TotalLiabilitiesGrp/EOYAmt0188561
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02076082
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01855101
IRS990/TotalProgramServiceExpensesAmt02127004
IRS990/TotalProgramServiceRevenueAmt02862589
IRS990/TotalRevenueGrp/ExclusionAmt0108571
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02864623
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02973194
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02265850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02043662
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GUS OROZCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09497163998
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-07
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02025-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE VANDERPOL CPA
ReturnHeader/ReturnTs02025-03-07T17:09:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-05-01
ReturnHeader/TaxPeriodEndDt02024-04-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,043,662
Liabilities
$188,561
Net assets
$1,855,101
Revenue
$2,973,194
Expenses
$2,848,975
Net income
$124,219
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
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.19$1.86$2.97$2.85$0.12
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