Civic Intelligence

Summerlin West Community Association

EIN 88-0493352 • 501(c)4 • Las Vegas, NV

Profile

Association common area maintenance and management.

2115 Festival Plaza Drive 220Las Vegas, NV 89135

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.58x

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

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.47x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

39th percentile

2.8%

Higher net margin than 39% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

68th percentile

9.7%

Faster asset growth than 68% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

65th percentile

15%

Faster revenue growth than 65% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$8,962,183

Up $569,136 (+6.8%) from 2023

Liabilities

Up

$5,227,579

Up $275,056 (+5.6%) from 2023

Net Assets

Up

$3,734,604

Up $294,080 (+8.5%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin39th percentile

Revenue

Up

$11,079,416

Up $2,247,907 (+25%) from 2023

Expenses

Up

$10,773,789

Up $1,809,546 (+20%) from 2023

Net Income

Up

$305,627

Up $438,361 (+330%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

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

$10M$5.0M$0Assets 2011: $2,810,440Liabilities 2011: $278,923Net Assets 2011: $2,531,5172011Assets 2012: $2,799,974Liabilities 2012: $260,749Net Assets 2012: $2,539,2252012Assets 2013: $3,000,478Liabilities 2013: $279,692Net Assets 2013: $2,720,7862013Assets 2014: $3,292,161Liabilities 2014: $328,007Net Assets 2014: $2,964,1542014Assets 2015: $3,479,381Liabilities 2015: $268,448Net Assets 2015: $3,210,9332015Assets 2016: $3,681,049Liabilities 2016: $211,451Net Assets 2016: $3,469,5982016Assets 2017: $4,114,675Liabilities 2017: $309,847Net Assets 2017: $3,804,8282017Assets 2018: $5,225,165Liabilities 2018: $561,444Net Assets 2018: $4,663,7212018Assets 2019: $5,768,336Liabilities 2019: $510,094Net Assets 2019: $5,258,2422019Assets 2020: $6,137,778Liabilities 2020: $2,859,901Net Assets 2020: $3,277,8772020Assets 2021: $6,649,685Liabilities 2021: $3,308,295Net Assets 2021: $3,341,3902021Assets 2022: $7,448,794Liabilities 2022: $3,875,536Net Assets 2022: $3,573,2582022Assets 2023: $8,393,047Liabilities 2023: $4,952,523Net Assets 2023: $3,440,5242023Assets 2024: $8,962,183Liabilities 2024: $5,227,579Net Assets 2024: $3,734,6042024

Highlighted filing

2024

Assets$8,962,183
Liabilities$5,227,579
Net Assets$3,734,604
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,774,926Expenses 2011: $2,900,319Net Income 2011: -$125,3932011Revenue 2012: $3,043,914Expenses 2012: $3,036,206Net Income 2012: $7,7082012Revenue 2013: $3,180,475Expenses 2013: $2,998,914Net Income 2013: $181,5612013Revenue 2014: $3,540,689Expenses 2014: $3,297,321Net Income 2014: $243,3682014Revenue 2015: $3,774,775Expenses 2015: $3,527,996Net Income 2015: $246,7792015Revenue 2016: $4,026,661Expenses 2016: $3,767,996Net Income 2016: $258,6652016Revenue 2017: $4,660,307Expenses 2017: $4,325,077Net Income 2017: $335,2302017Revenue 2018: $5,450,087Expenses 2018: $4,591,194Net Income 2018: $858,8932018Revenue 2019: $5,874,591Expenses 2019: $5,280,070Net Income 2019: $594,5212019Revenue 2020: $6,511,854Expenses 2020: $6,387,194Net Income 2020: $124,6602020Revenue 2021: $7,076,582Expenses 2021: $7,013,069Net Income 2021: $63,5132021Revenue 2022: $8,422,328Expenses 2022: $8,190,460Net Income 2022: $231,8682022Revenue 2023: $8,831,509Expenses 2023: $8,964,243Net Income 2023: -$132,7342023Revenue 2024: $11,079,416Expenses 2024: $10,773,789Net Income 2024: $305,6272024

Highlighted filing

2024

Revenue$11,079,416
Expenses$10,773,789
Net Income$305,627
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,962,183
Liabilities
$5,227,579
Net assets
$3,734,604
Revenue
$11,079,416
Expenses
$10,773,789
Net income
$305,627
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.96$5.23$3.73$11.1$10.8$0.31
2023Detailed filing. Detailed filing data is available for this year.$8.39$4.95$3.44$8.83$8.96$0.13
2022Detailed filing. Detailed filing data is available for this year.$7.45$3.88$3.57$8.42$8.19$0.23
2021Detailed filing. Detailed filing data is available for this year.$6.65$3.31$3.34$7.08$7.01$0.06
2020Detailed filing. Detailed filing data is available for this year.$6.14$2.86$3.28$6.51$6.39$0.12
2019Summary only. Only limited summary data is available for this year.$5.77$0.51$5.26$5.87$5.28$0.59
2018Summary only. Only limited summary data is available for this year.$5.23$0.56$4.66$5.45$4.59$0.86
2017Summary only. Only limited summary data is available for this year.$4.11$0.31$3.80$4.66$4.33$0.34
2016Summary only. Only limited summary data is available for this year.$3.68$0.21$3.47$4.03$3.77$0.26
2015Summary only. Only limited summary data is available for this year.$3.48$0.27$3.21$3.77$3.53$0.25
2014Summary only. Only limited summary data is available for this year.$3.29$0.33$2.96$3.54$3.30$0.24
2013Summary only. Only limited summary data is available for this year.$3.00$0.28$2.72$3.18$3.00$0.18
2012Summary only. Only limited summary data is available for this year.$2.80$0.26$2.54$3.04$3.04$0.01
2011Summary only. Only limited summary data is available for this year.$2.81$0.28$2.53$2.77$2.90$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$11,079,416
Mission and Program Overview

Mission

Association common area maintenance and management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,648,084$8,195,845▲ $547,761
Cap Stk Tr Prin Current Funds$3,440,524$3,734,604▲ $294,080
Accounts Receivable$721,424$737,442▲ $16,018
Prepaid Expenses and Deferred Charges$23,539$28,896▲ $5,357
Cash and Non-Interest-Bearing Accounts-$0-
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-
Total Assets$8,393,047$8,962,183▲ $569,136
Other Assets Total-$0-
Liabilities
Other Liabilities$4,706,891$5,094,251▲ $387,360
Accounts Payable and Accrued Expenses$245,632$133,328▼ $112,304
Total Liabilities$4,952,523$5,227,579▲ $275,056
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,440,524$3,734,604▲ $294,080
Total Liabilities and Net Assets / Fund Balance$8,393,047$8,962,183▲ $569,136
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Vincent EspositoPresident
April ChapmanDirector
Chad HastingsDirector
Charles NiggemeyerDirector
Howard JenkinsDirector
Katie WillisDirector
Le DuongSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$282,868
Other Revenue
$10,796,548
Change in Net Assets
$305,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,913,728
Revenue Not Reported on Financial Statements
$165,688
Other Revenue Adjustments
$165,688
Total Revenue per Audited Statements
$10,913,728
Total Revenue per Form 990
$11,079,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,773,789
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-$987,386-$987,386
Other Expenses$323,498--$323,498
All Other Expenses$189,353$113,412-$302,765
Office Expenses-$178,159-$178,159
Fees for Services Other-$131,576-$131,576
Insurance-$85,617-$85,617
Total Functional Expenses$9,277,639$1,496,150$0$10,773,789

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,773,789
Total Expenses per Audited Statements$10,669,707
Expenses per Audited Statements$10,217,943
Expenses Not Reported on Financial Statements$555,846
Other Expense Adjustments$555,846
Expenses Not Reported on Form 990$451,764
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liability$3,841,782
Prepaid Assessments$1,252,469
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“All homeowners in the Association are members subject to the governing documents.”

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

“The Association conducts annual elections per the governing documents. Members cast ballots to elect board members.”

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

“Certain decisions are subject to membership approval, like special assessments or commencing certain types of litigation.”

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

“Board reviews copy of the tax return, signs, and files the return.”

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

“Any board or management conflict of interest is required by state law to be disclosed to all members during board meetings.”

Form 990, Part VI, Section C, Line 18

“The organization's documents, policies, and financial statements are made available to the public upon request.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Summerlin West Community Association
EIN
88-0493352
Phone
7025971945
Address
2115 Festival Plaza Drive 220, Las Vegas, NV 89135

Signing Officer

Name
Vincent Esposito
Title
President
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vincent Esposito
Formed
2001
Legal Domicile
Nv
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Hilburn & Lein CPAs
Address
5520 S Fort Apache Road, Las Vegas, NV 89148
Preparer
Gary W Lein
Phone
7025971945
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Restatement of Fund Balances = -$11547”

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Bad Debts Adjustment $165688”

Part XII, Line 2D: Other expenses and losses per audited F/S

“CY Allowance for Doubtful Accounts $451764”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Bad Debt Adjustment $165688 PY Allowance for Doubtful Accounts $390158”

Raw XML Appendix383 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/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-11547
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Council Facility and Admin.
IRS990/OtherExpensesGrp/Desc1Landscaping
IRS990/OtherExpensesGrp/Desc2Water
IRS990/OtherExpensesGrp/Desc3Repairs and Maintenance
IRS990/OtherExpensesGrp/ProgramServicesAmt04870432
IRS990/OtherExpensesGrp/ProgramServicesAmt12579453
IRS990/OtherExpensesGrp/ProgramServicesAmt21314903
IRS990/OtherExpensesGrp/ProgramServicesAmt3323498
IRS990/OtherExpensesGrp/TotalAmt04870432
IRS990/OtherExpensesGrp/TotalAmt12579453
IRS990/OtherExpensesGrp/TotalAmt21314903
IRS990/OtherExpensesGrp/TotalAmt3323498
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt04706891
IRS990/OtherLiabilitiesGrp/EOYAmt05094251
IRS990/OtherRevenueMiscGrp/BusinessCd0811000
IRS990/OtherRevenueMiscGrp/Desc0Assessment Revenue
IRS990/OtherRevenueMiscGrp/Desc1Cellular Tower Land Lease
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010767583
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010767583
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt128965
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt028965
IRS990/OtherRevenueTotalAmt010796548
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023539
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028896
IRS990/PrincipalOfficerNm0Vincent Esposito
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0To oversee the overall development and maintenance of the Association.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04407207
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0166115
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt08964243
IRS990/PYOtherRevenueAmt08665394
IRS990/PYRevenuesLessExpensesAmt0-132734
IRS990/PYTotalExpensesAmt08964243
IRS990/PYTotalRevenueAmt08831509
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0305627
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07648084
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08195845
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0451764
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0555846
IRS990ScheduleD/ExpensesSubtotalAmt010217943
IRS990ScheduleD/OtherExpensesIncludedAmt0451764
IRS990ScheduleD/OtherExpensesNotIncludedAmt0555846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03841782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11252469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Contract Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Assessments
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0165688
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0165688
IRS990ScheduleD/RevenueSubtotalAmt010913728
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Bad Debts Adjustment $165688
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CY Allowance for Doubtful Accounts $451764
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Bad Debt Adjustment $165688 PY Allowance for Doubtful Accounts $390158
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt010773789
IRS990ScheduleD/TotalLiabilityAmt05094251
IRS990ScheduleD/TotalRevenuePerForm990Amt011079416
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010913728
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010669707
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All homeowners in the Association are members subject to the governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association conducts annual elections per the governing documents. Members cast ballots to elect board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Certain decisions are subject to membership approval, like special assessments or commencing certain types of litigation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board reviews copy of the tax return, signs, and files the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Any board or management conflict of interest is required by state law to be disclosed to all members during board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization's documents, policies, and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Restatement of Fund Balances = -$11547
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08393047
IRS990/TotalAssetsEOYAmt08962183
IRS990/TotalAssetsGrp/BOYAmt08393047
IRS990/TotalAssetsGrp/EOYAmt08962183
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01496150
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09277639
IRS990/TotalFunctionalExpensesGrp/TotalAmt010773789
IRS990/TotalGrossUBIAmt028965
IRS990/TotalLiabilitiesBOYAmt04952523
IRS990/TotalLiabilitiesEOYAmt05227579
IRS990/TotalLiabilitiesGrp/BOYAmt04952523
IRS990/TotalLiabilitiesGrp/EOYAmt05227579
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03440524
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03734604
IRS990/TotalProgramServiceExpensesAmt09277639
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011050451
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011079416
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt028965
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08393047
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08962183
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02115 Festival Plaza Drive 220
IRS990/USAddress/CityNm0Las Vegas
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089135
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Vincent Esposito
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Summerlin West Community Association
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0880493352
ReturnHeader/Filer/PhoneNum07025971945
ReturnHeader/Filer/USAddress/AddressLine1Txt02115 Festival Plaza Drive 220
ReturnHeader/Filer/USAddress/CityNm0Las Vegas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089135
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880285699
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hilburn & Lein CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05520 S Fort Apache Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Las Vegas
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089148
ReturnHeader/PreparerPersonGrp/PhoneNum07025971945
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary W Lein
ReturnHeader/ReturnTs02025-11-14T16:15:28-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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