ALISO VIEJO COMMUNITY ASSOCIATION C/O POWERSTONE (EIN 953723325) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Principal Officer

LISA NAEGELE

Phone

9497163998

Tax Period

2024-01-01 to 2024-12-31

ALISO VIEJO COMMUNITY ASSOCIATION C/O POWERSTONE, founded in 1982, is a mid-sized nonprofit that reported $12.8M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE ALISO VIEJO COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $11,460,142

Program Service Revenue $443,722

Investment Income $846,804

Other Revenue $0

TOTAL REVENUE $12,750,668

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $11,992,934

Other Expenses $12,498,629

TOTAL EXPENSES $12,498,629

Year-over-Year Comparison

	2024	2023	Change
Revenue	$12,750,668	$11,562,271	+0.1%
Expenses	$12,498,629	$11,317,459	+0.1%
Net Income	$252,039	$244,812	+0.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LISA NAEGELE	PRESIDENT	5.00	Officer Director	$0	$0	$0
SARA TEHRANI	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
KIRK ELLIOTT	SECRETARY	5.00	Officer Director	$0	$0	$0
MICHAEL AVRAMIDIS	TREASURER	5.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$12,750,668	$12,498,629	$22,907,136	$252,039
2023	$11,562,271	$11,317,459	$21,057,080	$244,812
2022	$9,066,819	$10,341,806	$20,401,030	$-1,274,987
2021	$8,966,738	$10,781,429	$19,663,254	$-1,814,691
2020	$8,715,124	$10,116,514	$20,603,634	$-1,401,390
2019	$9,094,266	$8,994,247	$21,099,699	$100,019
2018	$9,928,218	$8,857,465	$19,762,866	$1,070,753

ALISO VIEJO COMMUNITY ASSOCIATION C/O POWERSTONE