WESTSIDE COMMUNITY DEVELOPMENT CORPORATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WESTSIDE COMMUNITY DEVELOPMENT CORPORATION (EIN 20-0930400)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-25
- IRS object ID
- 202432999349100023
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-25T11:25:16-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952770263 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VanderSpek Howerzyl CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 West Fifth Ave Suite 300 | AddressLine1Txt |
| City | Escondido | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92025 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200930400 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Westside Community Development Corp | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 8056283869 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 North Olive Street J | AddressLine1Txt |
| City | Ventura | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kendra Gonzalez | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2024-10-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Phillip Howerzyl CPACGMA | PreparerPersonNm |
| PTIN | P01363785 | PTIN |
| Phone | 7607412659 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $53,180 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $215,100 | ContriRcvdRevAndExpnssAmt |
| Total Rev And Expnss | $215,100 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $41,077 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $41,077 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $19,617 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $19,617 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $7,833 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $7,833 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $4,695 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $4,695 | TaxesDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $1,275 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Dsbrs Chrtbl | $1,275 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $106,664 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $106,664 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $181,161 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $181,161 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $181,161 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $181,161 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $33,939 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $19,241 | CashBOYAmt |
| Cash EOY | $53,180 | CashEOYAmt |
| Cash EOYFMV | $53,180 | CashEOYFMVAmt |
| Total Assets BOY | $19,241 | TotalAssetsBOYAmt |
| Total Assets EOY | $53,180 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $53,180 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $90 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $90 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $90 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $90 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $19,151 | RetainedEarningBOYAmt |
| Retained Earning EOY | $53,090 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $19,151 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $53,090 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $19,241 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $53,180 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $19,151 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $33,939 | ExcessRevenueOverExpensesAmt |
| Subtotal | $53,090 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $53,090 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Due | $0 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | www.WestsideVentura.org/ | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kendra Gonzalez | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8056283869 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 North Olive St Ste J | AddressLine1Txt |
| City | Ventura | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Kendra Gonzalez | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Executive Dir. | 28.00 | $41,077 |
| Robert Enriquez | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Chairperson | 1.00 | $0 |
| Mike Del Dosso | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Founding Member | 1.00 | $0 |
| Deanna Enriquez | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Secretary | 1.00 | $0 |
| Jennifer Greene | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Treasurer | 1.00 | $0 |
| Richard Carradine | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Board Member | 1.00 | $0 |
| Matthew Williams | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Board Member | 1.00 | $0 |
| Carmen DeLoera | ||||||
| 110 North Olive Street Ste J | Ventura | CA | 93001 | Board Member | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | Neighborhood Revitalization--created a mural depicting marine life and the importance of conservation. | Description1Txt |
| Expenses1 | $21,134 | Expenses1Amt |
| Description2 | Environmental Protection--encouraged, assisted, and monitored the compliance of Westside businesses to become certified green businesses. | Description2Txt |
| Expenses2 | $18,152 | Expenses2Amt |
| Description3 | Workforce Development Makerspace--provided training and experience with high-tech equipment to at-risk youth. | Description3Txt |
| Expenses3 | $15,636 | Expenses3Amt |
| Description4 | Neighborhood Revitalization--coordinated volunteers to remove blight through the ongoing Adopt-a-Block Cleanup program and Triannual Trash Removal & Recyling clean-up events. | Description4Txt |
| Expenses4 | $9,737 | Expenses4Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $181,161 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $181,161 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $80,567 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $98,451 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $145,222 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $132,960 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $133,821 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $591,021 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $181,161 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $181,161 | RemainingDistriFromCorpusAmt |
| Total Corpus | $772,182 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $80,567 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $691,615 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $98,451 | ExcessFromYear4Amt |
| Excess From Year3 | $145,222 | ExcessFromYear3Amt |
| Excess From Year2 | $132,960 | ExcessFromYear2Amt |
| Excess From Year1 | $133,821 | ExcessFromYear1Amt |
| Excess From Current Year | $181,161 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (3 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| City of Ventura | |||||||
| 1 | PO Box 99 | Ventura | CA | 930020099 | $156,002 | Yes (X) | |
| City of Ventura Env Sustainability | |||||||
| 2 | PO Box 99 | Ventura | CA | 930020099 | $34,708 | Yes (X) | |
| Westside Commmunity Resource Center | |||||||
| 3 | 432 N Ventura Ave Suite 101 | Ventura | CA | 93001 | $12,000 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 3 | ContributorNum |
| Noncash Property | Commercial rental property | NoncashPropertyDesc |
| Fair Market Value | $12,000 | FairMarketValueAmt |
| Received | 2023-01-01 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $7,833 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $7,833 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| Contract labor | $54,242 | $54,242 |
| Database Fees | $300 | $300 |
| In Kind Rent | $12,000 | $12,000 |
| Insurance | $4,454 | $4,454 |
| Office Expenses | $8,372 | $8,372 |
| Payroll Processing Fees | $2,346 | $2,346 |
| Program Operations | $24,950 | $24,950 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| Payroll Taxes | $4,496 | $4,496 |
| Taxes & Licenses | $199 | $199 |