Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Vista Norte Maintenance Corporation
EIN 33-0463431 • 501(c)4 • Irvine, CA
Profile
The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.99x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Balance Sheet
Assets
Down$553,123
Down $74,514 (-12%) from 2024
Liabilities
Down$547,475
Down $108,067 (-16%) from 2024
Net Assets
Up$5,648
Up $33,553 (+120%) from 2024
Revenue
Up$749,343
Up $196,618 (+36%) from 2024
Expenses
Up$715,790
Up $166,682 (+30%) from 2024
Net Income
Up$33,553
Up $29,936 (+828%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $553,123
- Liabilities
- $547,475
- Net assets
- $5,648
- Revenue
- $749,343
- Expenses
- $715,790
- Net income
- $33,553
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Feb 1, 2024 to Jan 31, 2025
- Signed
- Jun 11, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $749,343
Mission and Program Overview
Mission
The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.
To provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $208,082 | $335,397 | ▲ $127,315 |
| Savings and Temporary Cash Investments | $399,837 | $204,150 | ▼ $195,687 |
| Prepaid Expenses and Deferred Charges | $10,795 | $8,503 | ▼ $2,292 |
| Cap Stk Tr Prin Current Funds | $-27,905 | $5,648 | ▲ $33,553 |
| Accounts Receivable | $8,923 | $5,073 | ▼ $3,850 |
| Total Assets | $627,637 | $553,123 | ▼ $74,514 |
| Liabilities | |||
| Other Liabilities | $596,628 | $514,645 | ▼ $81,983 |
| Accounts Payable and Accrued Expenses | $24,358 | $19,358 | ▼ $5,000 |
| Deferred Revenue | $34,556 | $13,472 | ▼ $21,084 |
| Total Liabilities | $655,542 | $547,475 | ▼ $108,067 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-27,905 | $5,648 | ▲ $33,553 |
| Total Liabilities and Net Assets / Fund Balance | $627,637 | $553,123 | ▼ $74,514 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Kirk Patrick Green | President |
| Dianne Stobbe | Member at La |
| Daniel Jones | Secretary |
| Mark Purnell | Treasurer |
| Denise Kielb | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Softscapes Corporation | Landscaping | 2157 N BATAVIA ST, 2157 N BATAVIA ST, Orange, CA 92865 | $341,714 |
| First Service Residential | Management | 15241 LAGUNA CANYON RD, 15241 LAGUNA CANYON RD, Irvine, CA 92618 | $103,381 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $722,805
- Investment Income
- $26,538
- Other Revenue
- $0
- Change in Net Assets
- $33,553
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $715,790 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $55,276 | $46,599 | - | $101,875 |
| Fees for Services Management | - | $96,152 | - | $96,152 |
| Other Expenses | $41,267 | - | - | $41,267 |
| Insurance | $19,359 | - | - | $19,359 |
| Fees for Services Legal | $3,682 | - | - | $3,682 |
| Total Functional Expenses | $573,039 | $142,751 | $0 | $715,790 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Contract Liabilities | $514,243 |
| Income Tax Payable | $402 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”
Form 990, Page 6, Part VI, Line 6
“As per the governing documents - residents become members by virtue of owning a unit in the community.”
Form 990, Page 6, Part VI, Line 7A
“Members have voting rights accorded to them by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”
Form 990, Page 6, Part VI, Line 7B
“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Page 6, Part VI, Line 11B
“Association's board of directors reviews and approves the tax returns.”
Form 990, Page 6, Part VI, Line 15A
“The association has no employess. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
Form 990, Page 6, Part VI, Line 15B
“The association has no employess. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
Form 990, Page 6, Part VI, Line 18
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Form 990, Page 6, Part VI, Line 19
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Filing and Contact Details
Filer
- Filer Name
- Vista Norte Maintenance Corporation
- EIN
- 33-0463431
- Phone
- 9494486000
- Address
- 15241 LAGUNA CANYON ROAD, IRVINE, CA 92618
Signing Officer
- Name
- Kirk Patrick Green
- Title
- President
- Phone
- 9494486000
- Signed
- 2025-06-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kirk Patrick Green
- Formed
- 1991
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.”
Form 990, Part IX, Line 24E
“Management reimbursables 0 31,237 0 painting 26,140 0 0 administrative 0 15,362 0 common area repair&maint. 14,964 0 0 monuments and signs 12,370 0 0 income taxes 1,802 0 0 total 55,276 46,599 0”
Raw XML Appendix337 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 204150 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART IV |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 514243 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 402 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INCOME TAX PAYABLE |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 514645 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEM BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION HAS NO EMPLOYESS. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION HAS NO EMPLOYESS. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | MANAGEMENT REIMBURSABLES 0 31,237 0 PAINTING 26,140 0 0 ADMINISTRATIVE 0 15,362 0 COMMON AREA REPAIR&MAINT. 14,964 0 0 MONUMENTS AND SIGNS 12,370 0 0 INCOME TAXES 1,802 0 0 TOTAL 55,276 46,599 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 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART IX, LINE 24E |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 547475 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 655542 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 547475 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5648 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 722805 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 553123 |
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| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 15241 LAGUNA CANYON ROAD |
| IRS990/USAddress/CityNm | 0 | IRVINE |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KIRK PATRICK GREEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9494486000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | VISTA NORTE MAINTENANCE CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | VIST |
| ReturnHeader/Filer/EIN | 0 | 330463431 |
| ReturnHeader/Filer/PhoneNum | 0 | 9494486000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 15241 LAGUNA CANYON ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IRVINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92618 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2111 PALOMAR AIRPORT RD STE 140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 920111419 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2025-12-02T16:08:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-02-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-01-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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