Civic Intelligence

Vista Sur Maintenance Corporation

EIN 33-0463450 • 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.

15241 Laguna Canyon RoadIrvine, CA 92618

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.50x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.29x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

57th percentile

10%

Higher net margin than 57% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-9.7%

Faster revenue growth than 23% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$387,793

Up $142,843 (+58%) from 2023

Liabilities

Down

$192,723

Down $44,561 (-19%) from 2023

Net Assets

Up

$195,070

Up $187,404 (+2445%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin57th percentile

Revenue

Up

$671,302

Up $91,546 (+16%) from 2023

Expenses

Up

$601,342

Up $19,306 (+3.3%) from 2023

Net Income

Up

$69,960

Up $72,240 (+3168%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2017: $262,504Liabilities 2017: $35,055Net Assets 2017: $227,4492017Assets 2018: $291,409Liabilities 2018: $43,714Net Assets 2018: $247,6952018Assets 2019: $248,792Liabilities 2019: $44,842Net Assets 2019: $203,9502019Assets 2020: $271,991Liabilities 2020: $144,183Net Assets 2020: $127,8082020Assets 2021: $233,600Liabilities 2021: $189,625Net Assets 2021: $43,9752021Assets 2022: $267,393Liabilities 2022: $257,447Net Assets 2022: $9,9462022Assets 2023: $244,950Liabilities 2023: $237,284Net Assets 2023: $7,6662023Assets 2025: $387,793Liabilities 2025: $192,723Net Assets 2025: $195,0702025

Highlighted filing

2025

Assets$387,793
Liabilities$192,723
Net Assets$195,070
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2017: $435,988Expenses 2017: $432,275Net Income 2017: $3,7132017Revenue 2018: $453,079Expenses 2018: $432,833Net Income 2018: $20,2462018Revenue 2019: $450,430Expenses 2019: $494,175Net Income 2019: -$43,7452019Revenue 2020: $487,175Expenses 2020: $488,544Net Income 2020: -$1,3692020Revenue 2021: $478,665Expenses 2021: $562,498Net Income 2021: -$83,8332021Revenue 2022: $487,886Expenses 2022: $521,915Net Income 2022: -$34,0292022Revenue 2023: $579,756Expenses 2023: $582,036Net Income 2023: -$2,2802023Revenue 2025: $671,302Expenses 2025: $601,342Net Income 2025: $69,9602025

Highlighted filing

2025

Revenue$671,302
Expenses$601,342
Net Income$69,960
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$387,793
Liabilities
$192,723
Net assets
$195,070
Revenue
$671,302
Expenses
$601,342
Net income
$69,960
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$1.93$1.95$6.71$6.01$0.70
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$2.37$0.08$5.80$5.82$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$2.57$0.10$4.88$5.22$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$1.90$0.44$4.79$5.62$0.84
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$1.44$1.28$4.87$4.89$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.45$2.04$4.50$4.94$0.44
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.91$0.44$2.48$4.53$4.33$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.35$2.27$4.36$4.32$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
May 29, 2025
Return Version
2024v5.0
Gross Receipts
$671,302
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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$327,772$236,340▼ $91,432
Savings and Temporary Cash Investments-$138,000-
Prepaid Expenses and Deferred Charges$4,548$7,926▲ $3,378
Accounts Receivable$2,307$3,758▲ $1,451
Total Assets$334,627$387,793▲ $53,166
Other Assets Total-$1,769-
Liabilities
Other Liabilities$132,515$160,305▲ $27,790
Deferred Revenue$17,883$19,381▲ $1,498
Accounts Payable and Accrued Expenses$59,119$13,037▼ $46,082
Total Liabilities$209,517$192,723▼ $16,794
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$124,696$195,070▲ $70,374
Net Assets With Donor Restrictions$414--
Total Net Assets Fund Balance$125,110$195,070▲ $69,960
Total Liabilities and Net Assets / Fund Balance$334,627$387,793▲ $53,166
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Richard RaistrickPresident
Michael GreenMember at La
Timothy McandrewsSecretary
Mark CharletTreasurer
Michael RoweVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West LandscapeLandscaping22421 GILBERTO SUITE A, 22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92688$346,107
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$666,964
Investment Income
$4,338
Other Revenue
$0
Change in Net Assets
$69,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$671,302
Total Revenue per Audited Statements
$671,302
Total Revenue per Form 990
$671,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$601,342
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
Fees for Services Management$17,673$87,060-$104,733
Insurance$13,620--$13,620
Other Expenses$7,488--$7,488
Office Expenses$6,678--$6,678
Fees for Services Legal$4,117--$4,117
All Other Expenses$1,783--$1,783
Total Functional Expenses$514,282$87,060$0$601,342

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$601,342
Total Expenses per Audited Statements$601,342
Total Expenses per Form 990$601,342
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$160,305
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
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

“The 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 unity 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

“The association's board of directors reviews and approves the tax returns.”

Form 990, Page 6, Part VI, Line 15A

“The association has no employees. 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 Sur Maintenance Corporation
EIN
33-0463450
Phone
9494486000
Address
15241 LAGUNA CANYON ROAD, IRVINE, CA 92618

Signing Officer

Name
Richard Raistrick
Title
President
Phone
9494486000
Signed
2025-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Raistrick
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.”

Raw XML Appendix321 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
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IRS990/CntrctRcvdGreaterThan100KCnt01
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IRS990/FeesForServicesManagementGrp/TotalAmt0104733
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNITY IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS 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/ExplanationTxt4THE 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/ExplanationTxt5THE ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0334627
IRS990/TotalAssetsEOYAmt0387793
IRS990/TotalAssetsGrp/BOYAmt0334627
IRS990/TotalAssetsGrp/EOYAmt0387793
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt087060
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0514282
IRS990/TotalFunctionalExpensesGrp/TotalAmt0601342
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0209517
IRS990/TotalLiabilitiesEOYAmt0192723
IRS990/TotalLiabilitiesGrp/BOYAmt0209517
IRS990/TotalLiabilitiesGrp/EOYAmt0192723
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0125110
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0195070
IRS990/TotalProgramServiceExpensesAmt0514282
IRS990/TotalProgramServiceRevenueAmt0666964
IRS990/TotalRevenueGrp/ExclusionAmt04338
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0666964
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0671302
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0334627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0387793
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092618
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD RAISTRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VISTA SUR MAINTENANCE CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0VIST
ReturnHeader/Filer/EIN0330463450
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092618
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02111 PALOMAR AIRPORT RD STE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920111419
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-12-02T15:55:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-01
ReturnHeader/TaxPeriodEndDt02025-01-31
ReturnHeader/TaxYr02024

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