Civic Intelligence

The Aviara Premier Collection

EIN 33-0890936 • 501(c)4 • Irvine, CA

Profile

To enhance, maintain, and protect the community to promote the common good and welfare of all its residents.

240 Commerce 200Irvine, CA 92602

aviarapremier.net

Siviq Scores

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

Liabilities / Assets

57th percentile

0.07x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.13x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

64th percentile

19%

Higher net margin than 64% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

1.7%

Faster revenue growth than 35% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$1,318,227

Up $158,834 (+14%) from 2023

Liabilities

Down

$45,898

Down $917,296 (-95%) from 2023

Net Assets

Up

$1,272,329

Up $1,076,130 (+548%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin64th percentile

Revenue

Up

$783,414

Up $204,156 (+35%) from 2023

Expenses

Up

$637,718

Up $57,173 (+9.8%) from 2023

Net Income

Up

$145,696

Up $146,983 (+11421%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$1.5M$1.0M$500K$0Assets 2017: $791,318Liabilities 2017: $16,461Net Assets 2017: $774,8572017Assets 2018: $765,305Liabilities 2018: $25,675Net Assets 2018: $739,6302018Assets 2019: $859,886Liabilities 2019: $26,704Net Assets 2019: $833,1822019Assets 2020: $943,436Liabilities 2020: $901,084Net Assets 2020: $42,3522020Assets 2021: $921,375Liabilities 2021: $729,709Net Assets 2021: $191,6662021Assets 2022: $974,415Liabilities 2022: $776,929Net Assets 2022: $197,4862022Assets 2023: $1,159,393Liabilities 2023: $963,194Net Assets 2023: $196,1992023Assets 2024: $1,318,227Liabilities 2024: $45,898Net Assets 2024: $1,272,3292024

Highlighted filing

2024

Assets$1,318,227
Liabilities$45,898
Net Assets$1,272,329
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$1.0M$500K$0-$500KRevenue 2017: $541,195Expenses 2017: $557,396Net Income 2017: -$16,2012017Revenue 2018: $540,109Expenses 2018: $571,472Net Income 2018: -$31,3632018Revenue 2019: $586,722Expenses 2019: $493,170Net Income 2019: $93,5522019Revenue 2020: $639,535Expenses 2020: $639,155Net Income 2020: $3802020Revenue 2021: $770,484Expenses 2021: $621,170Net Income 2021: $149,3142021Revenue 2022: $558,572Expenses 2022: $552,752Net Income 2022: $5,8202022Revenue 2023: $579,258Expenses 2023: $580,545Net Income 2023: -$1,2872023Revenue 2024: $783,414Expenses 2024: $637,718Net Income 2024: $145,6962024

Highlighted filing

2024

Revenue$783,414
Expenses$637,718
Net Income$145,696
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,318,227
Liabilities
$45,898
Net assets
$1,272,329
Revenue
$783,414
Expenses
$637,718
Net income
$145,696
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.32$0.05$1.27$0.78$0.64$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.96$0.20$0.58$0.58$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.78$0.20$0.56$0.55$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.73$0.19$0.77$0.62$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.90$0.04$0.64$0.64$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$0.59$0.49$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.03$0.74$0.54$0.57$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.02$0.77$0.54$0.56$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.2
Gross Receipts
$783,414
Mission and Program Overview

Mission

To enhance, maintain, and protect the community to promote the common good and welfare of all its residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$425,362$1,106,615▲ $681,253
Cash and Non-Interest-Bearing Accounts$725,097$178,406▼ $546,691
Accounts Receivable$5,610$29,189▲ $23,579
Prepaid Expenses and Deferred Charges$2,886$4,017▲ $1,131
Total Assets$1,159,393$1,318,227▲ $158,834
Other Assets Total$438$0▼ $438
Liabilities
Other Liabilities$1,978$23,364▲ $21,386
Deferred Revenue$14,397$16,467▲ $2,070
Accounts Payable and Accrued Expenses$16,385$6,067▼ $10,318
Total Liabilities$32,760$45,898▲ $13,138
Net Assets / Fund Balance
Net Assets With Donor Restrictions$930,434$1,110,863▲ $180,429
Net Assets Without Donor Restrictions$196,199$161,466▼ $34,733
Total Net Assets Fund Balance$1,126,633$1,272,329▲ $145,696
Total Liabilities and Net Assets / Fund Balance$1,159,393$1,318,227▲ $158,834
Compensation and Service Providers
Top Officer Pay63rd percentile

Board Members and Trustees

NameTitle
Karen TurkPresident
Bryce MollerVice President
Andera ClareMember at Large
Christine ChaseSecretary
Larry CohenTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West Landscape Maintenance INCLandscaping22421 GILBERTO, Rancho Santa Margarita, CA 92688$322,021
Revenue and Support

Revenue Composition

Contributions and Grants
$720,288
Program Service Revenue
$0
Investment Income
$33,291
Other Revenue
$29,835
Change in Net Assets
$145,696

Audited Revenue Reconciliation

Revenue per Audited Statements
$601,358
Revenue Not Reported on Financial Statements
$182,056
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$182,056
Total Revenue per Audited Statements
$601,358
Total Revenue per Form 990
$783,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$637,718
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$56,244-$56,244
All Other Expenses$13,954$16,508-$30,462
Other Expenses$19,758--$19,758
Fees for Services Legal-$13,206-$13,206
Insurance$10,824--$10,824
Fees for Services Accounting-$1,530-$1,530
Total Functional Expenses$550,230$87,488$0$637,718

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$637,718
Expenses per Audited Statements$636,091
Total Expenses per Audited Statements$636,091
Expenses Not Reported on Financial Statements$1,627
Other Expense Adjustments$1,627
Expenses Not Reported on Form 990$0
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Fine/violation Charges$23,004
Income Taxes Payable$360
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The association used the services of keystone property management to handle day to day operations of the development including collections, bill payments, homeowner assistance, etc. The board has the ultimate responsibility for authorizing payments, selecting vendors, and approving the budget.”

Form 990, Part VI, Section A, Line 6

“Upon purchase of a home with the development, each owner becomes a member of the association.”

Form 990, Part VI, Section A, Line 7A

“The board of directors are voted upon by the membership at an annual meeting which requires a quorum of 50% of the 488 voting members. Board members serve a 2 year term and come up for election in alternating cycles.”

Form 990, Part VI, Section A, Line 7B

“Assessment increases in excess of the 20% allowed by the davis-sterling act are subject to approval of the membership. Special assessments in excess of 5% of the budget are also subject to membership approval.”

Form 990, Part VI, Section B, Line 11B

“Upon preparation, a copy of form 990 is provided to the association's board of directors for review. Upon approval, the board's treasurer signs the return as board representative and mails the form to the ogden, ut processing center.”

Form 990, Part VI, Section B, Line 12C

“The association retains the services of a management company to monitor board activity and document the minutes of the board meetings. The management company provides the membership with candidate information in conjunction with election meetings.”

Form 990, Part VI, Section C, Line 19

“Upon close of escrow, each homeowner receives a copy of the association's governing documents. The association's conflict of interest policy and monthly financial statements are available upon request. Annual audited financials are mailed to the membership.”

Filing and Contact Details

Filer

Filer Name
The Aviara Premier Collection Associatio
EIN
33-0890936
Phone
9498332600
Address
240 COMMERCE 200, IRVINE, CA 92602

Signing Officer

Name
Karen Turk
Title
President
Phone
9498332600
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Turk
Formed
1999
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Owens Moskowitz and Associates Inc
Address
27792 EL LAZO, LAGUNA NIGUEL, CA 92677
Preparer
Robert a Owens CPA
Phone
9498515020
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Change in deferred assessments per fasb 606 bad debt shown as contra income on audit”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Bad debt shown as contra income on audit”

Raw XML Appendix344 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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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0182056
IRS990ScheduleD/RevenueSubtotalAmt0601358
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN DEFERRED ASSESSMENTS PER FASB 606 BAD DEBT SHOWN AS CONTRA INCOME ON AUDIT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BAD DEBT SHOWN AS CONTRA INCOME ON AUDIT
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0637718
IRS990ScheduleD/TotalLiabilityAmt023364
IRS990ScheduleD/TotalRevenuePerForm990Amt0783414
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0601358
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0636091
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION USED THE SERVICES OF KEYSTONE PROPERTY MANAGEMENT TO HANDLE DAY TO DAY OPERATIONS OF THE DEVELOPMENT INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNER ASSISTANCE, ETC. THE BOARD HAS THE ULTIMATE RESPONSIBILITY FOR AUTHORIZING PAYMENTS, SELECTING VENDORS, AND APPROVING THE BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON PURCHASE OF A HOME WITH THE DEVELOPMENT, EACH OWNER BECOMES A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE 488 VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM AND COME UP FOR ELECTION IN ALTERNATING CYCLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ASSESSMENT INCREASES IN EXCESS OF THE 20% ALLOWED BY THE DAVIS-STERLING ACT ARE SUBJECT TO APPROVAL OF THE MEMBERSHIP. SPECIAL ASSESSMENTS IN EXCESS OF 5% OF THE BUDGET ARE ALSO SUBJECT TO MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON PREPARATION, A COPY OF FORM 990 IS PROVIDED TO THE ASSOCIATION'S BOARD OF DIRECTORS FOR REVIEW. UPON APPROVAL, THE BOARD'S TREASURER SIGNS THE RETURN AS BOARD REPRESENTATIVE AND MAILS THE FORM TO THE OGDEN, UT PROCESSING CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION RETAINS THE SERVICES OF A MANAGEMENT COMPANY TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE MANAGEMENT COMPANY PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON CLOSE OF ESCROW, EACH HOMEOWNER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS. THE ASSOCIATION'S CONFLICT OF INTEREST POLICY AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ANNUAL AUDITED FINANCIALS ARE MAILED TO THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01159393
IRS990/TotalAssetsEOYAmt01318227
IRS990/TotalAssetsGrp/BOYAmt01159393
IRS990/TotalAssetsGrp/EOYAmt01318227
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0720288
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt087488
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0550230
IRS990/TotalFunctionalExpensesGrp/TotalAmt0637718
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032760
IRS990/TotalLiabilitiesEOYAmt045898
IRS990/TotalLiabilitiesGrp/BOYAmt032760
IRS990/TotalLiabilitiesGrp/EOYAmt045898
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01126633
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01272329
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0550230
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063126
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0783414
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01159393
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01318227
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0240 COMMERCE 200
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092602
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.AVIARAPREMIER.NET
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN TURK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09498332600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE AVIARA PREMIER COLLECTION ASSOCIATIO
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0N
ReturnHeader/Filer/BusinessNameControlTxt0AVIA
ReturnHeader/Filer/EIN0330890936
ReturnHeader/Filer/PhoneNum09498332600
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 COMMERCE 200
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092602
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330244756
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OWENS MOSKOWITZ AND ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt027792 EL LAZO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA NIGUEL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092677
ReturnHeader/PreparerPersonGrp/PhoneNum09498515020
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT A OWENS CPA
ReturnHeader/ReturnTs02025-07-11T22:47:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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