Civic Intelligence

The Westwood Club

990 • Fiscal year 2022 • EIN 95-2696193

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 26, 2023

Organization ProfileWWW.RBWESTWOODCLUB.COM

View Organization Page

17394 West Bernardo DriveSan Diego, CA 92127

(858) 485-6300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

0.92x

Higher debt load relative to assets than 95% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

1.82x

Higher debt load relative to revenue than 86% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Net Margin

42nd percentile

3.6%

Higher net margin than 42% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

91st percentile

$105,405

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Asset Growth

82nd percentile

14%

Faster asset growth than 82% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-4.8%

Faster revenue growth than 19% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$3,099,254

Up $374,144 (+14%) from 2021

Net Assets

Down

$234,228

Down $136,994 (-37%) from 2021

Liabilities

Up

$2,865,026

Up $511,138 (+22%) from 2021

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin42nd percentile

Revenue

Down

$1,575,637

Down $79,652 (-4.8%) from 2021

Expenses

Up

$1,518,766

Up $51,930 (+3.5%) from 2021

Net Income

Down

$56,871

Down $131,582 (-70%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,873,807Liabilities 2012: $506,016Net Assets 2012: $1,367,7912012Assets 2013: $1,926,944Liabilities 2013: $494,349Net Assets 2013: $1,432,5952013Assets 2014: $2,152,101Liabilities 2014: $565,453Net Assets 2014: $1,586,6482014Assets 2015: $2,388,601Liabilities 2015: $707,811Net Assets 2015: $1,680,7902015Assets 2016: $2,452,864Liabilities 2016: $725,528Net Assets 2016: $1,727,3362016Assets 2017: $2,091,564Liabilities 2017: $698,031Net Assets 2017: $1,393,5332017Assets 2019: $2,448,813Liabilities 2019: $724,534Net Assets 2019: $1,724,2792019Assets 2020: $2,622,316Liabilities 2020: $2,399,862Net Assets 2020: $222,4542020Assets 2021: $2,725,110Liabilities 2021: $2,353,888Net Assets 2021: $371,2222021Assets 2022: $3,099,254Liabilities 2022: $2,865,026Net Assets 2022: $234,2282022Assets 2023: $2,937,420Liabilities 2023: $2,805,328Net Assets 2023: $132,0922023Assets 2024: $3,100,262Liabilities 2024: $2,923,229Net Assets 2024: $177,0332024Assets 2025: $3,211,621Liabilities 2025: $989,725Net Assets 2025: $2,221,8962025

Highlighted filing

2022

Assets$3,099,254
Liabilities$2,865,026
Net Assets$234,228
Open 2022 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,319,642Expenses 2012: $1,101,493Net Income 2012: $218,1492012Revenue 2013: $1,400,726Expenses 2013: $1,335,922Net Income 2013: $64,8042013Revenue 2014: $1,389,514Expenses 2014: $1,235,461Net Income 2014: $154,0532014Revenue 2015: $1,356,762Expenses 2015: $1,278,717Net Income 2015: $78,0452015Revenue 2016: $1,468,404Expenses 2016: $1,421,858Net Income 2016: $46,5462016Revenue 2017: $1,504,564Expenses 2017: $1,838,367Net Income 2017: -$333,8032017Revenue 2019: $1,592,265Expenses 2019: $1,351,069Net Income 2019: $241,1962019Revenue 2020: $1,456,805Expenses 2020: $1,356,865Net Income 2020: $99,9402020Revenue 2021: $1,655,289Expenses 2021: $1,466,836Net Income 2021: $188,4532021Revenue 2022: $1,575,637Expenses 2022: $1,518,766Net Income 2022: $56,8712022Revenue 2023: $1,922,130Expenses 2023: $1,881,226Net Income 2023: $40,9042023Revenue 2024: $1,805,540Expenses 2024: $1,756,252Net Income 2024: $49,2882024Revenue 2025: $2,114,332Expenses 2025: $1,884,300Net Income 2025: $230,0322025

Highlighted filing

2022

Revenue$1,575,637
Expenses$1,518,766
Net Income$56,871
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 26, 2023
Return Version
2021v4.0
Gross Receipts
$1,575,637
Mission and Program Overview

Mission

To provide programs for members

To provide programs for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,750,000$1,850,000▲ $100,000
Cash and Non-Interest-Bearing Accounts$926,934$1,232,661▲ $305,727
Accounts Receivable$989$2,118▲ $1,129
Prepaid Expenses and Deferred Charges$35,347$1,991▼ $33,356
Total Assets$2,725,110$3,099,254▲ $374,144
Other Assets Total$11,840$12,484▲ $644
Liabilities
Other Liabilities$1,620,331$1,888,399▲ $268,068
Deferred Revenue$710,720$914,639▲ $203,919
Accounts Payable and Accrued Expenses$22,837$61,988▲ $39,151
Total Liabilities$2,353,888$2,865,026▲ $511,138
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$371,222$234,228▼ $136,994
Total Net Assets Fund Balance$371,222$234,228▼ $136,994
Total Liabilities and Net Assets / Fund Balance$2,725,110$3,099,254▲ $374,144

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$1,850,000--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Steven a FlussGeneral ManaFT$105,405$105,405

Board Members and Trustees

NameTitle
Gordon TetlowPresident
Rick MicheriPresident
Binh TrangDirector
Dale BardinDirector
Patricia WusslerDirector
Rob MaguireSecretary
Ray SmithTreasurer
Emilie LasotaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,366,408
Investment Income
$9,115
Other Revenue
$200,114
Change in Net Assets
$56,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,575,637
Total Revenue per Audited Statements
$1,575,637
Total Revenue per Form 990
$1,575,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$909,928
Other Expenses$608,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$777,476--$777,476
Office Expenses$25,764$59,061-$84,825
Other Employee Benefits$71,393--$71,393
Insurance-$62,354-$62,354
Payroll Taxes$61,059--$61,059
All Other Expenses$43,434--$43,434
Fees for Services Legal-$36,757-$36,757
Other Expenses$27,978--$27,978
Total Functional Expenses$1,360,594$158,172$0$1,518,766

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,518,766
Total Expenses per Audited Statements$1,518,766
Total Expenses per Form 990$1,518,766
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$1,769,068
Accrued Payroll & Related Expenses$44,467
Accrued Vacation/sick Pay$42,069
Prepaid Activities$32,795
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 6

“Membership organized for the management and maintenance of common areas of the project. There are 2396 members of this association that are a part of a community development for the mutual benefit of all members.”

Form 990, Page 6, Part VI, Line 7A

“An annual meeting is held, with notice, and a board is elected by vote of all members of the association.”

Form 990, Page 6, Part VI, Line 7B

“Under terms of the bylaws and other regulatory documents, the board of directors has the authority to make certain decisions at the board level. Other decisions are put to the vote of the entire membership.”

Form 990, Page 6, Part VI, Line 11B

“Finance committee members review the final form 990 and audited financial statements prior to presenting them to the full board of directors for approval and filing.”

Form 990, Page 6, Part VI, Line 19

“Each member is provided with a copy of the association's corporate governing documents, rules and regulations, and other information regarding late fees, legal issues, collection policies, insurance information.”

Filing and Contact Details

Filer

Filer Name
The Westwood Club
EIN
95-2696193
Phone
8584856300
Address
17394 WEST BERNARDO DRIVE, SAN DIEGO, CA 92127

Signing Officer

Name
Rick Micheri
Title
President
Phone
8584856300
Signed
2023-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon Tetlow
Formed
1968
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
54
Volunteers
7

Preparer

Firm
Newman Certified Public Accountant Pc
Address
2701 LOKER AVE W STE 230, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Transfer to contract liab. -193,865”

Raw XML Appendix382 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt022837
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt061988
IRS990/AccountsReceivableGrp/BOYAmt0989
IRS990/AccountsReceivableGrp/EOYAmt02118
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE PROGRAMS FOR MEMBERS.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt043434
IRS990/AllOtherExpensesGrp/TotalAmt043434
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MISSION ASSOC FINANCIAL MGMTINC
IRS990/BooksInCareOfDetail/PhoneNum09495828477
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt027281 LAS RAMBLAS STE 120
IRS990/BooksInCareOfDetail/USAddress/CityNm0MISSION VIEJO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092691
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0926934
IRS990/CashNonInterestBearingGrp/EOYAmt01232661
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt09115
IRS990/CYOtherExpensesAmt0608838
IRS990/CYOtherRevenueAmt0200114
IRS990/CYProgramServiceRevenueAmt01366408
IRS990/CYRevenuesLessExpensesAmt056871
IRS990/CYSalariesCompEmpBnftPaidAmt0909928
IRS990/CYTotalExpensesAmt01518766
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01575637
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0710720
IRS990/DeferredRevenueGrp/EOYAmt0914639
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PRE-SCHOOL PROGRAM
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt054
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt036757
IRS990/FeesForServicesLegalGrp/TotalAmt036757
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0BINH TRANG
IRS990/Form990PartVIISectionAGrp/PersonNm1DALE BARDIN
IRS990/Form990PartVIISectionAGrp/PersonNm2PATRICIA WUSSLER
IRS990/Form990PartVIISectionAGrp/PersonNm3GORDON TETLOW
IRS990/Form990PartVIISectionAGrp/PersonNm4RICK MICHERI
IRS990/Form990PartVIISectionAGrp/PersonNm5EMILIE LASOTA
IRS990/Form990PartVIISectionAGrp/PersonNm6RAY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm7ROB MAGUIRE
IRS990/Form990PartVIISectionAGrp/PersonNm8STEVEN A FLUSS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8105405
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8GENERAL MANA
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01575637
IRS990/GrossReceiptsForPublicUseAmt084534
IRS990/GrossRentsGrp/RealAmt021686
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt0108384
IRS990/InsuranceGrp/ManagementAndGeneralAmt062354
IRS990/InsuranceGrp/TotalAmt062354
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09115
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt09115
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsProgramRelatedGrp/BOYAmt01750000
IRS990/InvestmentsProgramRelatedGrp/EOYAmt01850000
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE PROGRAMS FOR MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0371222
IRS990/NetAssetsOrFundBalancesEOYAmt0234228
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt021686
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt021686
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0371222
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0234228
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt059061
IRS990/OfficeExpensesGrp/ProgramServicesAmt025764
IRS990/OfficeExpensesGrp/TotalAmt084825
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt011840
IRS990/OtherAssetsTotalGrp/EOYAmt012484
IRS990/OtherChangesInNetAssetsAmt0-193865
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt071393
IRS990/OtherEmployeeBenefitsGrp/TotalAmt071393
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1COMMON AREA
IRS990/OtherExpensesGrp/Desc2CAPITAL IMPROVMENTS
IRS990/OtherExpensesGrp/Desc3POOL AND SPA
IRS990/OtherExpensesGrp/ProgramServicesAmt0157518
IRS990/OtherExpensesGrp/ProgramServicesAmt1123582
IRS990/OtherExpensesGrp/ProgramServicesAmt272390
IRS990/OtherExpensesGrp/ProgramServicesAmt327978
IRS990/OtherExpensesGrp/TotalAmt0157518
IRS990/OtherExpensesGrp/TotalAmt1123582
IRS990/OtherExpensesGrp/TotalAmt272390
IRS990/OtherExpensesGrp/TotalAmt327978
IRS990/OtherLiabilitiesGrp/BOYAmt01620331
IRS990/OtherLiabilitiesGrp/EOYAmt01888399
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0PROGRAM SERVICE
IRS990/OtherRevenueMiscGrp/Desc1MERCHANDISE SALES
IRS990/OtherRevenueMiscGrp/ExclusionAmt014644
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0163784
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt114644
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0163784
IRS990/OtherRevenueTotalAmt0178428
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0777476
IRS990/OtherSalariesAndWagesGrp/TotalAmt0777476
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt061059
IRS990/PayrollTaxesGrp/TotalAmt061059
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt035347
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01991
IRS990/PrincipalOfficerNm0GORDON TETLOW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813990
IRS990/ProgramServiceRevenueGrp/BusinessCd1813990
IRS990/ProgramServiceRevenueGrp/BusinessCd2813990
IRS990/ProgramServiceRevenueGrp/BusinessCd3813990
IRS990/ProgramServiceRevenueGrp/BusinessCd4813990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1PRESCHOOL - MEMBER
IRS990/ProgramServiceRevenueGrp/Desc2CARDS, TRANSFER FEES
IRS990/ProgramServiceRevenueGrp/Desc3ATTORNEY FEES
IRS990/ProgramServiceRevenueGrp/Desc4ASSOCIATE MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01119328
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1144139
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224210
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt320410
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01119328
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1144139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224210
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt320410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418111
IRS990/ProgSrvcAccomActy2Grp/Desc0SWIM PROGRAM
IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER PROGRAMS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt019890
IRS990/PYOtherExpensesAmt0754713
IRS990/PYOtherRevenueAmt0138567
IRS990/PYProgramServiceRevenueAmt01496832
IRS990/PYRevenuesLessExpensesAmt0188453
IRS990/PYSalariesCompEmpBnftPaidAmt0712123
IRS990/PYTotalExpensesAmt01466836
IRS990/PYTotalRevenueAmt01655289
IRS990/ReconcilationRevenueExpnssAmt056871
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt021686
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01518766
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01850000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CERTIFICATE OF DEPOSITS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01769068
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt144467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt242069
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt332795
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL & RELATED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED VACATION/SICK PAY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PREPAID ACTIVITIES
IRS990ScheduleD/RevenueSubtotalAmt01575637
IRS990ScheduleD/TotalBookValueProgramRltdAmt01850000
IRS990ScheduleD/TotalExpensesPerForm990Amt01518766
IRS990ScheduleD/TotalLiabilityAmt01888399
IRS990ScheduleD/TotalRevenuePerForm990Amt01575637
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01575637
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01518766
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP ORGANIZED FOR THE MANAGEMENT AND MAINTENANCE OF COMMON AREAS OF THE PROJECT. THERE ARE 2396 MEMBERS OF THIS ASSOCIATION THAT ARE A PART OF A COMMUNITY DEVELOPMENT FOR THE MUTUAL BENEFIT OF ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ANNUAL MEETING IS HELD, WITH NOTICE, AND A BOARD IS ELECTED BY VOTE OF ALL MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNDER TERMS OF THE BYLAWS AND OTHER REGULATORY DOCUMENTS, THE BOARD OF DIRECTORS HAS THE AUTHORITY TO MAKE CERTAIN DECISIONS AT THE BOARD LEVEL. OTHER DECISIONS ARE PUT TO THE VOTE OF THE ENTIRE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCE COMMITTEE MEMBERS REVIEW THE FINAL FORM 990 AND AUDITED FINANCIAL STATEMENTS PRIOR TO PRESENTING THEM TO THE FULL BOARD OF DIRECTORS FOR APPROVAL AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH MEMBER IS PROVIDED WITH A COPY OF THE ASSOCIATION'S CORPORATE GOVERNING DOCUMENTS, RULES AND REGULATIONS, AND OTHER INFORMATION REGARDING LATE FEES, LEGAL ISSUES, COLLECTION POLICIES, INSURANCE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER TO CONTRACT LIAB. -193,865
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02725110
IRS990/TotalAssetsEOYAmt03099254
IRS990/TotalAssetsGrp/BOYAmt02725110
IRS990/TotalAssetsGrp/EOYAmt03099254
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0158172
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01360594
IRS990/TotalFunctionalExpensesGrp/TotalAmt01518766
IRS990/TotalGrossUBIAmt0172899
IRS990/TotalLiabilitiesBOYAmt02353888
IRS990/TotalLiabilitiesEOYAmt02865026
IRS990/TotalLiabilitiesGrp/BOYAmt02353888
IRS990/TotalLiabilitiesGrp/EOYAmt02865026
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0371222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0234228
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt040210
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt040210
IRS990/TotalProgramServiceRevenueAmt01366408
IRS990/TotalReportableCompFromOrgAmt0105405
IRS990/TotalRevenueGrp/ExclusionAmt036330
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01366408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01575637
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0172899
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02725110
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03099254
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017394 WEST BERNARDO DRIVE
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092127
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.RBWESTWOODCLUB.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MICHERI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08584856300
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WESTWOOD CLUB
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0952696193
ReturnHeader/Filer/PhoneNum08584856300
ReturnHeader/Filer/USAddress/AddressLine1Txt017394 WEST BERNARDO DRIVE
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092127
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02701 LOKER AVE W STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092010
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02023-05-01T10:00:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MICHERI
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,099,254
Liabilities
$2,865,026
Net assets
$234,228
Revenue
$1,575,637
Expenses
$1,518,766
Net income
$56,871
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.21$0.99$2.22$2.11$1.88$0.23
2024Detailed filing. Detailed filing data is available for this year.$3.10$2.92$0.18$1.81$1.76$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.94$2.81$0.13$1.92$1.88$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.10$2.87$0.23$1.58$1.52$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.73$2.35$0.37$1.66$1.47$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.62$2.40$0.22$1.46$1.36$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.72$1.72$1.59$1.35$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.09$0.70$1.39$1.50$1.84$0.33
2016Summary only. Only limited summary data is available for this year.$2.45$0.73$1.73$1.47$1.42$0.05
2015Summary only. Only limited summary data is available for this year.$2.39$0.71$1.68$1.36$1.28$0.08
2014Summary only. Only limited summary data is available for this year.$2.15$0.57$1.59$1.39$1.24$0.15
2013Summary only. Only limited summary data is available for this year.$1.93$0.49$1.43$1.40$1.34$0.06
2012Summary only. Only limited summary data is available for this year.$1.87$0.51$1.37$1.32$1.10$0.22