2026-04-15T15:49:04-05:00 2025-12-31 330244756 OWENS MOSKOWITZ AND ASSOCIATES INC 27792 EL LAZO LAGUNA NIGUEL CA 92677 990 2025-01-01 330890936 THE AVIARA PREMIER COLLECTION ASSOCIATIO N AVIA 9498332600 240 COMMERCE 200 IRVINE CA 92602 KAREN TURK PRESIDENT 9498332600 2026-04-15 1 ROBERT A OWENS CPA P01414999 9498515020 2025 2025-03-06 01:10:19Z KAREN TURK 240 COMMERCE 200 IRVINE CA 92602 796964 0 X WWW.AVIARAPREMIER.NET X 1999 CA TO ENHANCE, MAINTAIN, AND PROTECT THE COMMUNITY TO PROMOTE THE COMMON GOOD AND WELFARE OF ALL ITS RESIDENTS. 5 5 0 0 0 0 720288 761280 0 0 33291 30230 29835 5454 783414 796964 0 0 0 0 0 0 0 0 0 637718 649404 637718 649404 145696 147560 1318227 1525859 45898 105970 1272329 1419889 TO ENHANCE, MAINTAIN, AND PROTECT THE COMMUNITY TO PROMOTE THE COMMON GOOD AND WELFARE OF ALL ITS RESIDENTS. 0 0 TO ENHANCE, MAINTAIN, AND PROTECT THE VALUE, DESIRABILITY AND ATTRACTIVENESS OF THE COMMUNITY IN ORDER PROMOTE USAGE, OCCUPANCY, AND ENJOYMENT OF THE COMMUNITY, WHILIST ENHANCING THE QUALITY OF LIFE. THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF WALLS, SIGNAGE, LANDSCAPING, ACCENT TREES, MONUMENTS, LOGOS, LIGHTING OR OTHER IMPROVEMENTS DESIGNED, CONSTRUCTED AND INTENDED TO DISTINGUISH, REPRESENT AND ENHANCE THE ENTRY OR APPROACH TO PORTION OF THE COMMUNITY. 521307 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X X KEYSTONE PACIFIC PROPERTY MANAGEMENT 9498332600 240 COMMERCE SUITE 200 IRVINE CA 92602 X KAREN TURK PRESIDENT 2.00 X 0 0 0 LARRY COHEN TREASURER 2.00 X 0 0 0 CHRISTINE CHASE MEMBER AT LARGE 2.00 X 0 0 0 ANDERA CLARE SECRETARY 2.00 X 0 0 0 STUART BARASCHE VICE PRESIDENT 2.00 X 0 0 0 0 0 0 0 0 0 0 PARK WEST LANDSCAPE MAINTENANCE INC 22421 GILBERTO RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 373778 1 761280 761280 30230 30230 OTHER INCOME 531390 5454 5454 5454 796964 35684 0 0 57936 57936 21857 21857 1605 1605 14553 14553 LANDSCAPE MAINTENANCE 406933 406933 WATER 93191 93191 BAD DEBT 25461 25461 ADMINSTRATIVE 16893 16893 10975 6630 4345 649404 521307 128097 0 178406 111480 1106615 1319375 29189 88144 4017 6860 1318227 1525859 6067 8689 16467 16666 23364 80615 45898 105970 X 161466 100801 1110863 1319088 1272329 1419889 1318227 1525859 147560 0 X 0 0 0 1 0 0 0 DEFERRED FINE/VIOLATION CHARGES 80615 80615 563278 0 563278 233686 233686 796964 623943 0 623943 25461 25461 649404 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 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.