Nonprofit · EIN 95-3723325
ALISO VIEJO COMMUNITY ASSOCIATION
Tax-exempt · ALISO VIEJO, CA 92656
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $12,408,908 | $12,676,815 | -$267,907 | $23,936,591 | $18,859,878 | $5,076,713 |
| December 31, 2024 | 990 | $12,750,668 | $12,498,629 | $252,039 | $22,907,136 | $17,562,516 | $5,344,620 |
| December 31, 2023 | 990 | $11,562,271 | $11,317,459 | $244,812 | $21,057,080 | $15,964,499 | $5,092,581 |
| December 31, 2021 | 990 | $8,966,738 | $10,781,429 | -$1,814,691 | $19,663,254 | $13,540,498 | $6,122,756 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,174,779
- Membership dues
- $11,174,779
- Program service revenue
- $424,280
- Investment income
- $809,849
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $230,804
- Occupancy
- $188,955
- Program services (functional)
- $12,127,469
- Management and general (functional)
- $549,346
Balance sheet and other
- Total assets, start of year
- $22,907,136
- Total assets, end of year
- $23,936,591
- Total liabilities, end of year
- $18,859,878
- Net assets, end of year
- $5,076,713
- Gross receipts
- $12,408,908
- Employees
- 0
- Volunteers
- 30
- Year formed
- 1982
- State of legal domicile
- CA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA NAEGELE | TREASURER Trustee or director, Officer | 5 | $0 |
| SARA TEHRANI | PRESIDENT Trustee or director, Officer | 5 | $0 |
| BILL CONLEY | SECRETARY Trustee or director, Officer | 5 | $0 |
| MICHAEL AVRAMIDIS | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| NICK DELUNA | ASSISTANT TREASURER/SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA NAEGELE | PRESIDENT Trustee or director, Officer | 5 | $0 |
| SARA TEHRANI | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| KIRK ELLIOTT | SECRETARY Trustee or director, Officer | 5 | $0 |
| MICHAEL AVRAMIDIS | TREASURER Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL AVRAMIDIS | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LISA NAEGELE | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| SARA TEHRANI | SECRETARY Trustee or director, Officer | 5 | $0 |
| KIRK ELLIOTT | ASSISTANT TREASURER/SECRET Trustee or director, Officer | 5 | $0 |
| JASON STEIN | TREASURER Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2021: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL AVRAMIDIS | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LISA NAEGELE | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| WILLIAM CONLEY | SECRETARY Trustee or director, Officer | 5 | $0 |
| JASON STEIN | ASSISTANT TREASURER Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 130 VANTIS DR STE 110, ALISO VIEJO, CA 92656-2691
- In care of
- % PCM
- Principal officer (990 for 2025)
- MIKE AVRAMIDIS, 130 VANTIS DRIVE 110, ALISO VIEJO, CA 92656
- Signed the 990
- MIKE AVRAMIDIS, PRESIDENT
- Phone
- (949) 716-3998
- Return prepared by
- INOUYE SHIVELY KLATT & MCCORVEY CPA'S
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3723325 or by the name ALISO VIEJO COMMUNITY ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS.
Program accomplishments
- THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN THE CITY OF ALISO VIEJO, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.Expenses $11,805,052 · revenue $1,103,637
- THE ASSOCIATION PUBLISHES A QUARTERLY NEWSLETTER TO PROVIDE MEMBERS WITH ANNOUNCEMENTS OF COMMUNITY EVENTS AND OTHER ASSOCIATION ACTIVITIES.Expenses $26,392
- THE ASSOCIATION PROVIDES CERTAIN COMMUNITY EVENTS, SPORTS EVENTS AND RECREATION ACTIVITIES THROUGHOUT THE YEAR, SUCH AS 4TH OF JULY CELEBRATION, SANTA'S ARRIVAL AND LIGHTING CEREMONY, THE EASTER EGG HUNT AND VARIOUS CONCERTS.Expenses $296,025 · revenue $130,492
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 | 990 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
- 95-3723325
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $23,936,591
- Income (IRS master file)
- $12,408,908
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $12,408,908 | $12,676,815 | $23,936,591 | XML |
| 990 | December 2024 | $12,750,668 | $12,498,629 | $22,907,136 | XML |
| 990 | December 2023 | $11,562,271 | $11,317,459 | $21,057,080 | XML |
| 990 | December 2022 | $9,066,819 | $10,341,806 | $20,401,030 | IRS |
| 990 | December 2021 | $8,966,738 | $10,781,429 | $19,663,254 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 95-3723325).
Questions about ALISO VIEJO COMMUNITY ASSOCIATION
- What is the EIN of ALISO VIEJO COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of ALISO VIEJO COMMUNITY ASSOCIATION is 95-3723325.
- Is ALISO VIEJO COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1983.
- Are donations to ALISO VIEJO COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ALISO VIEJO 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 ALISO VIEJO COMMUNITY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ALISO VIEJO COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ALISO VIEJO COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names MIKE AVRAMIDIS.
- Who are the officers and directors of ALISO VIEJO COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ALISO VIEJO COMMUNITY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $12,408,908, expenses of $12,676,815 and total assets of $23,936,591 at year end.
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