Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
St Pauls Towers Residents Association
EIN 93-3287362 • 501(c)3 • Oakland, CA
990-N CoverageNTEE P81
Profile
St. Paul's Towers Residents Assocition is comprised of 250 senior residents of a continuing care community. The mission of the Association is to advocate for and serve the senior population. The Association raises funds for senior activities and other related expenses. The Association is a volunteer run organization. There are no paid employees. The facility is owned and operated by the Front Porch Communities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.29x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Balance Sheet
Assets
Up$91,609
Up $27,085 (+42%) from 2024
Liabilities
Up$26,350
Up $6,948 (+36%) from 2024
Net Assets
Up$65,259
Up $20,137 (+45%) from 2024
Revenue
Up$144,610
Up $37,884 (+35%) from 2024
Expenses
Up$117,592
Up $36,892 (+46%) from 2024
Net Income
Up$27,018
Up $992 (+3.8%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $91,609
- Liabilities
- $26,350
- Net assets
- $65,259
- Revenue
- $144,610
- Expenses
- $117,592
- Net income
- $27,018
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 18, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $144,610
Mission and Program Overview
Mission
St. Paul's Towers Residents Assocition is comprised of 250 senior residents of a continuing care community. The mission of the Association is to advocate for and serve the senior population. The Association raises funds for senior activities and other related expenses. The Association is a volunteer run organization. There are no paid employees. The facility is owned and operated by the Front Porch Communities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Enrichment Funds - Donation to Front Porch Communities Foundation to purchase an additional van for trasportation of seniors | - | $52,949 |
| Music - Honorariums paid to performers (outside services) for bi-monthly live performances | - | $25,150 |
| EAF - Payments in appreciation of service paid to employees of the operator (outside services) | - | $22,997 |
| Music (restriced funds) - Repair and refurbishment of grand piano used for bi-monthly live performances | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sandra Westall | President | PT | $0 | - | - |
| Anne Smith | Director | - | $0 | - | - |
| Carol Novak | Secretary | - | $0 | - | - |
| Kate Edwards | Vice President | - | $0 | - | - |
| Marge Black | Treasurer | - | $0 | - | - |
| Larry Cooke | Director | - | $0 | - | - |
| Phil Warnes | Director | - | $0 | - | - |
| David Jackson | Resident Rep | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- St Pauls Towers Residents Association
- EIN
- 93-3287362
- Address
- 100 Bay Pl 804, Oakland, CA 94610
Signing Officer
- Name
- Sandra Westall
- Title
- President
- Signed
- 2026-03-18
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sun & Associates CPA
- Address
- 111 JACKSON ST, HAYWARD, CA 94544
- Preparer
- Ken Sun CPA
- Phone
- 5108867680
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $1255”
Other Expenses.1
“Restricted fund expenses $55180”
Other Expenses.2
“Music expenses $25150”
Other Expenses.3
“Employee appreciation $22997”
Other Expenses.4
“Library expenses $3568”
Other Expenses.5
“Garden expenses $3365”
Other Expenses.6
“Other activities expenses $2278”
Other Assets.1005
“Accounts Receivable - Beginning $2400 Accounts Receivable - Ending $3659”
Other Assets.1
“Payments to deposit - Beginning $5000 Payments to deposit - Ending $0”
Other Assets.2
“Chase CD - Beginning $0 Chase CD - Ending $35000”
Total Liabilities.1
“Restricted funds liabilities - Beginning $19402 Restricted funds liabilities - Ending $26350”
Raw XML Appendix179 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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|---|---|---|
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| IRS990EZ/FiledScheduleAInd | 0 | true |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 91609 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
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| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 45122 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 65259 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 4.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Phil Warnes |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | David Jackson |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Resident Rep |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 7400 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 38659 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -6881 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 113793 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | St. Paul's Towers Residents Assocition is comprised of 250 senior residents of a continuing care community. The mission of the Association is to advocate for and serve the senior population. The Association raises funds for senior activities and other related expenses. The Association is a volunteer run organization. There are no paid employees. The facility is owned and operated by the Front Porch Communities. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Music - Honorariums paid to performers (outside services) for bi-monthly live performances |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | EAF - Payments in appreciation of service paid to employees of the operator (outside services) |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Music (restriced funds) - Repair and refurbishment of grand piano used for bi-monthly live performances |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | Enrichment Funds - Donation to Front Porch Communities Foundation to purchase an additional van for trasportation of seniors |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 25150 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 22997 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 52949 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 19402 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 26350 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 117592 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 101096 |
| IRS990EZ/TotalRevenueAmt | 0 | 144610 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 144610 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 106726 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 29440 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 280776 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 280776 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 144610 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 106726 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 29440 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 280776 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 280776 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $1255 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Restricted fund expenses $55180 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Music expenses $25150 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Employee appreciation $22997 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Library expenses $3568 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Garden expenses $3365 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Other activities expenses $2278 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Accounts Receivable - Beginning $2400 Accounts Receivable - Ending $3659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Payments to deposit - Beginning $5000 Payments to deposit - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Chase CD - Beginning $0 Chase CD - Ending $35000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Restricted funds liabilities - Beginning $19402 Restricted funds liabilities - Ending $26350 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sandra Westall |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | St Pauls Towers Residents Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STPA |
| ReturnHeader/Filer/EIN | 0 | 933287362 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 100 Bay Pl 804 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Oakland |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94610 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 332195483 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SUN & ASSOCIATES CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 111 JACKSON ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HAYWARD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94544 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5108867680 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Ken Sun CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-18T17:01:42-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
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