Nonprofit · EIN 88-0493352
SUMMERLIN WEST COMMUNITY ASSOCIATION
Tax-exempt · LAS VEGAS, NV 89135
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $11,079,416 | $10,773,789 | $305,627 | $8,962,183 | $5,227,579 | $3,734,604 |
| December 31, 2023 | 990 | $8,831,509 | $8,964,243 | -$132,734 | $8,393,047 | $4,952,523 | $3,440,524 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $282,868
- Other revenue
- $10,796,548
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $9,277,639
- Management and general (functional)
- $1,496,150
Balance sheet and other
- Total assets, start of year
- $8,393,047
- Total assets, end of year
- $8,962,183
- Total liabilities, end of year
- $5,227,579
- Net assets, end of year
- $3,734,604
- Gross unrelated business income
- $28,965
- Gross receipts
- $11,079,416
- Employees
- 0
- Year formed
- 2001
- State of legal domicile
- NV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| April Chapman | Director Trustee or director | 1 | $0 |
| Le Duong | Secretary Trustee or director | 1 | $0 |
| Vincent Esposito | President Trustee or director | 1 | $0 |
| Katie Willis | Director Trustee or director | 1 | $0 |
| Charles Niggemeyer | Director Trustee or director | 1 | $0 |
| Howard Jenkins | Director Trustee or director | 1 | $0 |
| Chad Hastings | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rachel Lyons | Secretary Trustee or director | 1 | $0 |
| Vincent Esposito | President Trustee or director | 1 | $0 |
| Andreux Reynolds | Director Trustee or director | 1 | $0 |
| Charles Niggemeyer | Director Trustee or director | 1 | $0 |
| Howard Jenkins | Director Trustee or director | 1 | $0 |
| Chad Hastings | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2115 FESTIVAL PLAZA DR STE 220, LAS VEGAS, NV 89135-2936
- Principal officer (990 for 2024)
- Vincent Esposito, 2115 Festival Plaza Drive 220, Las Vegas, NV 89135
- Signed the 990
- Vincent Esposito, President
- Phone
- (702) 597-1945
- Return prepared by
- Hilburn & Lein CPAs
Mission
Association common area maintenance and management.
Program accomplishments
- Contributions to The Summerlin Council. This tax-exempt Organization provides various community services, events, and programs, such as an Easter Egg Hunt, Hometown Holidays, and a 4th of July event for the community.Expenses $4,870,432
- To oversee the overall development and maintenance of the Association.Expenses $4,407,207
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 88-0493352
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $8,962,183
- Income (IRS master file)
- $11,079,416
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $11,079,416 | $10,773,789 | $8,962,183 | XML |
| 990 | December 2023 | $8,831,509 | $8,964,243 | $8,393,047 | XML |
| 990 | December 2022 | $8,422,328 | $8,190,460 | $7,448,794 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-0493352).
Questions about SUMMERLIN WEST COMMUNITY ASSOCIATION
- What is the EIN of SUMMERLIN WEST COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of SUMMERLIN WEST COMMUNITY ASSOCIATION is 88-0493352.
- Is SUMMERLIN WEST COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2002.
- Are donations to SUMMERLIN WEST COMMUNITY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does SUMMERLIN WEST COMMUNITY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SUMMERLIN WEST COMMUNITY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUMMERLIN WEST COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SUMMERLIN WEST COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names Vincent Esposito.
- Who are the officers and directors of SUMMERLIN WEST COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does SUMMERLIN WEST COMMUNITY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $11,079,416, expenses of $10,773,789 and total assets of $8,962,183 at year end.
Other nonprofits in LAS VEGAS
- GREATER LAS VEGAS ASSOCIATION OF REALTORS EIN 88-0109016 · last filed 990 for 2025
- INSTITUTE OF INSPECTION CLEANING & RESTORATION CERTIFICATION IICRC EIN 91-1456643 · last filed 990 for 2025
- MOUNTAINS EDGE MASTER ASSOCIATION EIN 20-0794737 · last filed 990 for 2024
- ASIAN COMMUNITY DEVELOPMENT COUNCIL EIN 47-2438087 · last filed 990 for 2024
- AMERICAN GEM SOCIETY EIN 95-1409272 · last filed 990 for 2024
- PROVIDENCE MASTER HOMEOWNERS ASSOCIATION EIN 20-0794474 · last filed 990 for 2024
- NEVADA PSYCHIATRIC ASSOCIATION EIN 86-0864706 · last filed 990 for 2025
- THE RAL NATIONAL ASSOCIATION INC EIN 83-0940158 · last filed 990 for 2024
All nonprofits in LAS VEGAS · Nevada · Community improvement and capacity building