Civic Intelligence

West Hill Estates Homeowners Association

EIN 93-1183146 • 501(c)4 • Salem, OR

Profile

Homeowers association management

PO Box 5892Salem, OR 97304

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

38th percentile

-8.6%

Faster asset growth than 38% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-18%

Faster revenue growth than 31% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$91,262

Down $8,569 (-8.6%) from 2024

Liabilities

Down

$345

Down $11 (-3.1%) from 2024

Net Assets

$90,917

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue65th percentileNet Margin25th percentile

Revenue

Down

$51,739

Down $11,458 (-18%) from 2024

Expenses

Up

$60,297

Up $12,461 (+26%) from 2024

Net Income

Down

-$8,558

Down $23,919 (-156%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$100K$50K$0Assets 2010: $21,137Liabilities 2010: $02010Assets 2011: $21,137Liabilities 2011: $02011Assets 2012: $23,006Liabilities 2012: $02012Assets 2013: $18,585Liabilities 2013: $02013Assets 2014: $30,071Liabilities 2014: $7,874Net Assets 2014: $22,1972014Assets 2015: $41,871Liabilities 2015: $02015Assets 2016: $40,902Liabilities 2016: $360Net Assets 2016: $40,5422016Assets 2017: $48,442Liabilities 2017: $360Net Assets 2017: $48,0822017Assets 2018: $35,216Liabilities 2018: $350Net Assets 2018: $34,8662018Assets 2019: $27,833Liabilities 2019: $20Net Assets 2019: $27,8132019Assets 2020: $48,163Liabilities 2020: $360Net Assets 2020: $47,8032020Assets 2021: $60,359Liabilities 2021: $480Net Assets 2021: $59,8792021Assets 2022: $80,269Liabilities 2022: $4752022Assets 2023: $84,591Liabilities 2023: $477Net Assets 2023: $84,1142023Assets 2024: $99,831Liabilities 2024: $3562024Assets 2025: $91,262Liabilities 2025: $345Net Assets 2025: $90,9172025

Highlighted filing

2025

Assets$91,262
Liabilities$345
Net Assets$90,917
Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

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

$100K$50K$0-$50KRevenue 2010: $51,169Expenses 2010: $38,166Net Income 2010: $13,0032010Revenue 2011: $51,169Expenses 2011: $38,166Net Income 2011: $13,0032011Revenue 2012: $38,739Expenses 2012: $36,420Net Income 2012: $2,3192012Revenue 2013: $40,596Expenses 2013: $45,017Net Income 2013: -$4,4212013Revenue 2014: $41,075Expenses 2014: $37,464Net Income 2014: $3,6112014Revenue 2015: $52,929Expenses 2015: $33,255Net Income 2015: $19,6742015Revenue 2016: $40,574Expenses 2016: $41,903Net Income 2016: -$1,3292016Revenue 2017: $44,102Expenses 2017: $36,562Net Income 2017: $7,5402017Revenue 2018: $55,922Expenses 2018: $69,138Net Income 2018: -$13,2162018Revenue 2019: $59,534Expenses 2019: $66,587Net Income 2019: -$7,0532019Revenue 2020: $61,644Expenses 2020: $41,654Net Income 2020: $19,9902020Revenue 2021: $85,686Expenses 2021: $73,610Net Income 2021: $12,0762021Revenue 2022: $65,220Expenses 2022: $45,306Net Income 2022: $19,9142022Revenue 2023: $64,934Expenses 2023: $60,615Net Income 2023: $4,3192023Revenue 2024: $63,197Expenses 2024: $47,836Net Income 2024: $15,3612024Revenue 2025: $51,739Expenses 2025: $60,297Net Income 2025: -$8,5582025

Highlighted filing

2025

Revenue$51,739
Expenses$60,297
Net Income-$8,558
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$91,262
Liabilities
$345
Net assets
$90,917
Revenue
$51,739
Expenses
$60,297
Net income
-$8,558
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$91.3$0.35$90.9$51.7$60.3$8.56
2024Summary only. Only limited summary data is available for this year.$99.8$0.36$63.2$47.8$15.4
2023Detailed filing. Detailed filing data is available for this year.$84.6$0.48$84.1$64.9$60.6$4.32
2022Summary only. Only limited summary data is available for this year.$80.3$0.48$65.2$45.3$19.9
2021Detailed filing. Detailed filing data is available for this year.$60.4$0.48$59.9$85.7$73.6$12.1
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.2$0.36$47.8$61.6$41.7$20.0
2019Detailed filing. Detailed filing data is available for this year.$27.8$0.02$27.8$59.5$66.6$7.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.2$0.35$34.9$55.9$69.1$13.2
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.4$0.36$48.1$44.1$36.6$7.54
2016Detailed filing. Detailed filing data is available for this year.$40.9$0.36$40.5$40.6$41.9$1.33
2015Summary only. Only limited summary data is available for this year.$41.9$0.00$52.9$33.3$19.7
2014Detailed filing. Detailed filing data is available for this year.$30.1$7.87$22.2$41.1$37.5$3.61
2013Summary only. Only limited summary data is available for this year.$18.6$0.00$40.6$45.0$4.42
2012Summary only. Only limited summary data is available for this year.$23.0$0.00$38.7$36.4$2.32
2011Summary only. Only limited summary data is available for this year.$21.1$0.00$51.2$38.2$13.0
2010Summary only. Only limited summary data is available for this year.$21.1$0.00$51.2$38.2$13.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 21, 2025
Return Version
2024v5.0
Gross Receipts
$51,739
Mission and Program Overview

Mission

Homeowners association management

Program Services

DescriptionGrantsExpenses
PROVIDE MANAGEMENT OF SUBDIVISION IN ACCORDANCE WITH THE COVENANTS, CONDITIONS AND RESTRICTIONS-$46,101
MAINTAIN COMMON AREA PROPERTY, LEGAL FEES-$14,196
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANDI STOUTTreasurerPT$0--
BOB ACEVESAt LargePT$0--
STEPHEN GORDONPresidentPT$0--
PETER STAFFORDVice PresidePT$0--
JOAN STAFFORDSecretaryPT$0--
JEFF MEYERAt LargePT$0--
DOUG MONTGOMERYAt LargePT$0--
MIGUEL RODRIGUEZAt LargePT$0--
Filing and Contact Details

Filer

Filer Name
West Hill Estates Homeowners Associ
EIN
93-1183146
Phone
5033907229
Address
PO BOX 5892, SALEM, OR 97304

Signing Officer

Name
Andi Stout
Title
Treasurer
Phone
5033907229
Signed
2025-10-21
Discuss with paid preparer
Yes

Preparer

Firm
Brenner & Company Llp
Address
PO BOX 12746, SALEM, OR 97309-0746
Preparer
Jennifer R Powell CPA
Phone
5035858414
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office exp. 564 insurance 6,316 licenses & fees 51 backflow testing 68 common area maintenance 960 meetings 816 computer and internet exp 5,130 welcome gifts 393 total 14,298”

Form 990-ez, Part II, Line 26

“Prepaid assessments 356 345”

Raw XML Appendix122 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ANDI STOUT
IRS990EZ/BooksInCareOfDetail/PhoneNum05033907229
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0C/O ACCURACCOUNTS INC
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt04380 CHERRY AVE NE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KEIZER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097303
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt099831
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt091262
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8558
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt034316
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt099831
IRS990EZ/Form990TotalAssetsGrp/EOYAmt091262
IRS990EZ/GrossReceiptsAmt051739
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0455
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt051284
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt099475
IRS990EZ/NetAssetsOrFundBalancesEOYAmt090917
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt099475
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt090917
IRS990EZ/OccupancyRentUtltsAndMaintAmt08518
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANDI STOUT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BOB ACEVES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEPHEN GORDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PETER STAFFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOAN STAFFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JEFF MEYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DOUG MONTGOMERY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MIGUEL RODRIGUEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7AT LARGE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt014298
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0HOMEOWNERS ASSOCIATION MANAGEMENT
IRS990EZ/PrintingPublicationsPostageAmt03165
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN COMMON AREA PROPERTY, LEGAL FEES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE MANAGEMENT OF SUBDIVISION IN ACCORDANCE WITH THE COVENANTS, CONDITIONS AND RESTRICTIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014196
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt146101
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0356
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0345
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt060297
IRS990EZ/TotalProgramServiceExpensesAmt060297
IRS990EZ/TotalRevenueAmt051739
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXP. 564 INSURANCE 6,316 LICENSES & FEES 51 BACKFLOW TESTING 68 COMMON AREA MAINTENANCE 960 MEETINGS 816 COMPUTER AND INTERNET EXP 5,130 WELCOME GIFTS 393 TOTAL 14,298
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID ASSESSMENTS 356 345
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDI STOUT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033907229
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST HILL ESTATES HOMEOWNERS ASSOCI
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0931183146
ReturnHeader/Filer/PhoneNum05033907229
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5892
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097304
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930572369
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRENNER & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 12746
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973090746
ReturnHeader/PreparerPersonGrp/PhoneNum05035858414
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER R POWELL CPA
ReturnHeader/ReturnTs02025-11-06T12:38:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)4 • <$500k nonprofits