Civic Intelligence

Westbourne Homeowners Association

EIN 74-2093997 • 501(c)4 • Tomball, TX

Profile

Civic and social welfare organization-promoting the common good and general welfare of the public and community through the maintenance and management of the association and the property, and providing services to the community

PO Box 1091Tomball, TX 77377

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.24x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

40th percentile

-2.7%

Higher net margin than 40% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

63rd percentile

4.3%

Faster asset growth than 63% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

6.9%

Faster revenue growth than 62% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$395,073

Up $16,197 (+4.3%) from 2023

Liabilities

Up

$71,874

Up $24,373 (+51%) from 2023

Net Assets

Down

$323,199

Down $8,176 (-2.5%) from 2023

Revenue

Up

$301,616

Up $19,374 (+6.9%) from 2023

Expenses

Up

$309,735

Up $50,782 (+20%) from 2023

Net Income

Down

-$8,119

Down $31,408 (-135%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2020: $305,862Liabilities 2020: $0Net Assets 2020: $305,8622020Assets 2021: $267,484Liabilities 2021: $5,728Net Assets 2021: $261,7562021Assets 2022: $339,423Liabilities 2022: $31,337Net Assets 2022: $308,0862022Assets 2023: $378,876Liabilities 2023: $47,501Net Assets 2023: $331,3752023Assets 2024: $395,073Liabilities 2024: $71,874Net Assets 2024: $323,1992024

Highlighted filing

2024

Assets$395,073
Liabilities$71,874
Net Assets$323,199

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2020: $303,707Expenses 2020: $308,934Net Income 2020: -$5,2272020Revenue 2021: $306,325Expenses 2021: $350,431Net Income 2021: -$44,1062021Revenue 2022: $300,187Expenses 2022: $253,857Net Income 2022: $46,3302022Revenue 2023: $282,242Expenses 2023: $258,953Net Income 2023: $23,2892023Revenue 2024: $301,616Expenses 2024: $309,735Net Income 2024: -$8,1192024

Highlighted filing

2024

Revenue$301,616
Expenses$309,735
Net Income-$8,119

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$301,616
Mission and Program Overview

Mission

Civic and social welfare organization-promoting the common good and general welfare of the public and community through the maintenance and management of the association and the property, and providing services to the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$331,375$323,199▼ $8,176
Cash and Non-Interest-Bearing Accounts$232,169$203,330▼ $28,839
Savings and Temporary Cash Investments$146,707$175,475▲ $28,768
Accounts Receivable-$16,267-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$378,876$395,073▲ $16,197
Other Assets Total-$1-
Liabilities
Deferred Revenue$47,364$72,100▲ $24,736
Accounts Payable and Accrued Expenses$137$-226▼ $363
Total Liabilities$47,501$71,874▲ $24,373
Net Assets / Fund Balance
Total Net Assets Fund Balance$331,375$323,199▼ $8,176
Total Liabilities and Net Assets / Fund Balance$378,876$395,073▲ $16,197
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janelle BissellPresident
Eileen KuykendallVice President
Juan HerreraMember at Large
Felix RuizSecretary
Pat ToppenbergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$271,200
Investment Income
$4,999
Other Revenue
$25,417
Change in Net Assets
$-8,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,735
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$50,225$33-$50,258
Fees for Services Management-$44,135-$44,135
Fees for Services Legal-$21,545-$21,545
Other Expenses$20,000--$20,000
Insurance$16,150--$16,150
Office Expenses-$5,642-$5,642
Fees for Services Accounting-$1,100-$1,100
Total Functional Expenses$237,280$72,455$0$309,735
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The association has a professional management company to manage the daily operation, work with vendors, work with association board, prepare accounting reports, and attend board meetings

Form 990, Part VI, Section A, Line 7B

The homeowners of the association vote for the board of directors on a annual basis. The board is responsible for the overall functions of the association, and answer to the homeowners

Form 990, Part VI, Section B, Line 11B

The management company meets with the board to review the tax return and all financial matters of the association, and then shares with the association community owners

Form 990, Part VI, Section B, Line 12C

The management company works with the board to review and evaluate if any conflicts

Form 990, Part VI, Section C, Line 19

All financial documents are available for any member and requires schedule of office personnel during normal business hours

Filing and Contact Details

Filer

Filer Name
Westbourne Homeowners Association
EIN
74-2093997
Phone
8325151943
Address
PO BOX 1091, TOMBALL, TX 77377

Signing Officer

Name
Janelle Bissell
Title
President
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
773
Employees
0
Volunteers
2

Preparer

Firm
Joseph H Stoller CPA LLC
Address
9660 Hillcroft 520, Houston, TX 77096
Preparer
Joseph Stoller
Phone
7137289700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

BANK CHARGES: Column (A) - Total = $26; Column (B) - Program Services = $0; Column (C) - Management & General = $26; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CREDIT CARD PROG FEES: Column (A) - Total = $2973; Column (B) - Program Services = $2973; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

ENTRY WAY SIGNS: Column (A) - Total = $5820; Column (B) - Program Services = $5820; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

NEIGHBORHOOD ACTIVITIES: Column (A) - Total = $1768; Column (B) - Program Services = $1768; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PEST CONTROL: Column (A) - Total = $4302; Column (B) - Program Services = $4302; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PLAYGROUND MAINT: Column (A) - Total = $6211; Column (B) - Program Services = $6211; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PROPERTY TAXES: Column (A) - Total = $7; Column (B) - Program Services = $0; Column (C) - Management & General = $7; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

STORM CLEANUP: Column (A) - Total = $5500; Column (B) - Program Services = $5500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TELEPHONE: Column (A) - Total = $495; Column (B) - Program Services = $495; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TENNIS COURT EXP: Column (A) - Total = $11380; Column (B) - Program Services = $11380; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

VANDALISM: Column (A) - Total = $3293; Column (B) - Program Services = $3293; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

WATER AND ELECTRICITY: Column (A) - Total = $6362; Column (B) - Program Services = $6362; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

WEBSITE: Column (A) - Total = $2121; Column (B) - Program Services = $2121; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

Client prior adjustment = -$57

Raw XML Appendix367 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/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0331375
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0323199
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0146707
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0175475
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS A PROFESSIONAL MANAGEMENT COMPANY TO MANAGE THE DAILY OPERATION, WORK WITH VENDORS, WORK WITH ASSOCIATION BOARD, PREPARE ACCOUNTING REPORTS, AND ATTEND BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE HOMEOWNERS OF THE ASSOCIATION VOTE FOR THE BOARD OF DIRECTORS ON A ANNUAL BASIS. THE BOARD IS RESPONSIBLE FOR THE OVERALL FUNCTIONS OF THE ASSOCIATION, AND ANSWER TO THE HOMEOWNERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MANAGEMENT COMPANY MEETS WITH THE BOARD TO REVIEW THE TAX RETURN AND ALL FINANCIAL MATTERS OF THE ASSOCIATION, AND THEN SHARES WITH THE ASSOCIATION COMMUNITY OWNERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MANAGEMENT COMPANY WORKS WITH THE BOARD TO REVIEW AND EVALUATE IF ANY CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL FINANCIAL DOCUMENTS ARE AVAILABLE FOR ANY MEMBER AND REQUIRES SCHEDULE OF OFFICE PERSONNEL DURING NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES: Column (A) - Total = $26; Column (B) - Program Services = $0; Column (C) - Management & General = $26; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CREDIT CARD PROG FEES: Column (A) - Total = $2973; Column (B) - Program Services = $2973; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ENTRY WAY SIGNS: Column (A) - Total = $5820; Column (B) - Program Services = $5820; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NEIGHBORHOOD ACTIVITIES: Column (A) - Total = $1768; Column (B) - Program Services = $1768; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PEST CONTROL: Column (A) - Total = $4302; Column (B) - Program Services = $4302; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PLAYGROUND MAINT: Column (A) - Total = $6211; Column (B) - Program Services = $6211; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PROPERTY TAXES: Column (A) - Total = $7; Column (B) - Program Services = $0; Column (C) - Management & General = $7; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12STORM CLEANUP: Column (A) - Total = $5500; Column (B) - Program Services = $5500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TELEPHONE: Column (A) - Total = $495; Column (B) - Program Services = $495; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14TENNIS COURT EXP: Column (A) - Total = $11380; Column (B) - Program Services = $11380; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15VANDALISM: Column (A) - Total = $3293; Column (B) - Program Services = $3293; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16WATER AND ELECTRICITY: Column (A) - Total = $6362; Column (B) - Program Services = $6362; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17WEBSITE: Column (A) - Total = $2121; Column (B) - Program Services = $2121; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18CLIENT PRIOR ADJUSTMENT = -$57
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0378876
IRS990/TotalAssetsEOYAmt0395073
IRS990/TotalAssetsGrp/BOYAmt0378876
IRS990/TotalAssetsGrp/EOYAmt0395073
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072455
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237280
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309735
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047501
IRS990/TotalLiabilitiesEOYAmt071874
IRS990/TotalLiabilitiesGrp/BOYAmt047501
IRS990/TotalLiabilitiesGrp/EOYAmt071874
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0331375
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0323199
IRS990/TotalProgramServiceExpensesAmt0237280
IRS990/TotalProgramServiceRevenueAmt0271200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301616
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301616
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0378876
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0395073
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1091
IRS990/USAddress/CityNm0TOMBALL
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077377
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0773
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANELLE BISSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTBOURNE HOMEOWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0742093997
ReturnHeader/Filer/PhoneNum08325151943
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1091
ReturnHeader/Filer/USAddress/CityNm0TOMBALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077377
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274563358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Joseph H Stoller CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09660 Hillcroft 520
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Houston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077096
ReturnHeader/PreparerPersonGrp/PhoneNum07137289700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH STOLLER
ReturnHeader/ReturnTs02025-05-05T08:45:18-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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