Civic Intelligence

Aviara Master Association

EIN 33-0412132 • 501(c)4 • Irvine, CA

Profile

Master planned community, act as a management body for the common areafor seventeen residential developments

16775 Von Karman Ave 100Irvine, CA 92606

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.08x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

15th percentile

-14%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-1.4%

Faster asset growth than 28% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

45th percentile

5.3%

Faster revenue growth than 45% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$2,948,817

Down $363,660 (-11%) from 2024

Liabilities

Up

$243,368

Up $47,473 (+24%) from 2024

Net Assets

Down

$2,705,449

Down $411,133 (-13%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin15th percentile

Revenue

Down

$2,864,884

Down $1,798 (-0.1%) from 2024

Expenses

Up

$3,276,017

Up $672,909 (+26%) from 2024

Net Income

Down

-$411,133

Down $674,707 (-256%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $1,710,401Liabilities 2019: $73,762Net Assets 2019: $1,636,6392019Assets 2020: $1,710,401Liabilities 2020: $73,762Net Assets 2020: $1,636,6392020Assets 2021: $2,486,325Liabilities 2021: $446,184Net Assets 2021: $2,040,1412021Assets 2022: $2,786,997Liabilities 2022: $174,924Net Assets 2022: $2,612,0732022Assets 2023: $3,031,020Liabilities 2023: $178,012Net Assets 2023: $2,853,0082023Assets 2024: $3,312,477Liabilities 2024: $195,895Net Assets 2024: $3,116,5822024Assets 2025: $2,948,817Liabilities 2025: $243,368Net Assets 2025: $2,705,4492025

Highlighted filing

2025

Assets$2,948,817
Liabilities$243,368
Net Assets$2,705,449
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $2,175,773Expenses 2019: $2,273,929Net Income 2019: -$98,1562019Revenue 2020: $2,175,773Expenses 2020: $2,273,929Net Income 2020: -$98,1562020Revenue 2021: $2,561,519Expenses 2021: $2,158,017Net Income 2021: $403,5022021Revenue 2022: $2,566,477Expenses 2022: $1,995,171Net Income 2022: $571,3062022Revenue 2023: $2,582,080Expenses 2023: $2,341,145Net Income 2023: $240,9352023Revenue 2024: $2,866,682Expenses 2024: $2,603,108Net Income 2024: $263,5742024Revenue 2025: $2,864,884Expenses 2025: $3,276,017Net Income 2025: -$411,1332025

Highlighted filing

2025

Revenue$2,864,884
Expenses$3,276,017
Net Income-$411,133
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,948,817
Liabilities
$243,368
Net assets
$2,705,449
Revenue
$2,864,884
Expenses
$3,276,017
Net income
-$411,133
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.95$0.24$2.71$2.86$3.28$0.41
2024Detailed filing. Detailed filing data is available for this year.$3.31$0.20$3.12$2.87$2.60$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.18$2.85$2.58$2.34$0.24
2022Detailed filing. Detailed filing data is available for this year.$2.79$0.17$2.61$2.57$2.00$0.57
2021Detailed filing. Detailed filing data is available for this year.$2.49$0.45$2.04$2.56$2.16$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.07$1.64$2.18$2.27$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.71$0.07$1.64$2.18$2.27$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 4, 2025
Return Version
2024v5.2
Gross Receipts
$2,864,884
Mission and Program Overview

Mission

Master planned community, act as a management body for the common area for seventeen residential developments

Master planned community, act as a management body for the common areafor seventeen residential developments

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,590,000$2,423,403▼ $166,597
Cash and Non-Interest-Bearing Accounts$664,577$474,586▼ $189,991
Prepaid Expenses and Deferred Charges$44,871$39,776▼ $5,095
Accounts Receivable$13,028$11,052▼ $1,976
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,312,477$2,948,817▼ $363,660
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$126,099$121,703▼ $4,396
Other Liabilities$69,796$121,665▲ $51,869
Total Liabilities$195,895$243,368▲ $47,473
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,116,582$2,705,449▼ $411,133
Total Net Assets Fund Balance$3,116,582$2,705,449▼ $411,133
Total Liabilities and Net Assets / Fund Balance$3,312,477$2,948,817▼ $363,660
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Steve LincolnPresident
James SippleVice President
Renny BrownDirector
Sam TapiaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,652,672
Investment Income
$114,930
Other Revenue
$97,282
Change in Net Assets
$-411,133
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,276,017
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
Other Expenses$299,398$25,971-$299,398
Total Functional Expenses$3,250,046$25,971$0$3,276,017
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Assessments$113,048
State Income Tax Payable$8,617
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Aviara Master Association
EIN
33-0412132
Phone
9498332600
Address
16775 VON KARMAN AVE 100, IRVINE, CA 92606

Signing Officer

Name
Jan Fretwell
Title
Treasurer
Signed
2025-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Fretwell
Formed
1989
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Beck and Company Cpas Inc
Address
701 Palomar Airport Road Suite 300, Carlsbad, CA 92011
Preparer
Gerry Beck CPA Mbt
Phone
7602952251
Supplemental Narrative

Additional Explanations

President

“PART VI, LINE 3 DAILY AFFAIRS ARE HANDLED BY A GENERAL MANAGER.PART VI, LINE 6 HOME PURCHASES AUTOMATICALLY BECOME MEMBERSPART VI, LINE 7a THE FIVE MEMBER BOARD IS ELECTED BY THE CONDOMINIUM OWNERS TO SERVEA TWO YEAR TERM OF OFFICE. AND ALTERNATIVELY ELECT 2 OF 3 BOARD MEMBERS.PART VI, LINE 7b OWNERS APPROVE DECISIONS MEETING STATUTORY OR GOVERNING DOCS LIMITS.PART VI, LINE 8a, ELECTED BOARD MEMBERS REVIEW AND APPROVE BOARD MINUTES.”

Raw XML Appendix320 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0126099
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0121703
IRS990/AccountsReceivableGrp/BOYAmt013028
IRS990/AccountsReceivableGrp/EOYAmt011052
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MASTER PLANNED COMMUNITY, ACT AS A MANAGEMENT BODY FOR THE COMMON AREAFOR SEVENTEEN RESIDENTIAL DEVELOPMENTS
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0KEYSTONE PACIFIC MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum09498332600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt016775 VON KARMAN AVE STE 100
IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092606
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0664577
IRS990/CashNonInterestBearingGrp/EOYAmt0474586
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0114930
IRS990/CYOtherExpensesAmt03276017
IRS990/CYOtherRevenueAmt097282
IRS990/CYProgramServiceRevenueAmt02652672
IRS990/CYRevenuesLessExpensesAmt0-411133
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt03276017
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02864884
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0DUES FROM MEMBERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03116582
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02705449
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03250046
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE LINCOLN
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES SIPPLE
IRS990/Form990PartVIISectionAGrp/PersonNm2SAM TAPIA
IRS990/Form990PartVIISectionAGrp/PersonNm3RENNY BROWN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02864884
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0114930
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0114930
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MASTER PLANNED COMMUNITY, ACT AS A MANAGEMENT BODY FOR THE COMMON AREAFOR SEVENTEEN RESIDENTIAL DEVELOPMENTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03116582
IRS990/NetAssetsOrFundBalancesEOYAmt02705449
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0RESERVE EXPENSES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE & REPAIRS
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025971
IRS990/OtherExpensesGrp/ProgramServicesAmt01361894
IRS990/OtherExpensesGrp/ProgramServicesAmt1900723
IRS990/OtherExpensesGrp/ProgramServicesAmt2688031
IRS990/OtherExpensesGrp/ProgramServicesAmt3299398
IRS990/OtherExpensesGrp/TotalAmt01361894
IRS990/OtherExpensesGrp/TotalAmt1900723
IRS990/OtherExpensesGrp/TotalAmt2714002
IRS990/OtherExpensesGrp/TotalAmt3299398
IRS990/OtherLiabilitiesGrp/BOYAmt069796
IRS990/OtherLiabilitiesGrp/EOYAmt0121665
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt097282
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt097282
IRS990/OtherRevenueTotalAmt097282
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt044871
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039776
IRS990/PrincipalOfficerNm0JAN FRETWELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02652672
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02652672
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0104639
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02603108
IRS990/PYOtherRevenueAmt0109371
IRS990/PYProgramServiceRevenueAmt02652672
IRS990/PYRevenuesLessExpensesAmt0263574
IRS990/PYTotalExpensesAmt02603108
IRS990/PYTotalRevenueAmt02866682
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-411133
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02864884
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02590000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02423403
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0113048
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18617
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID ASSESSMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STATE INCOME TAX PAYABLE
IRS990ScheduleD/TotalLiabilityAmt0121665
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PART VI, LINE 3 DAILY AFFAIRS ARE HANDLED BY A GENERAL MANAGER.PART VI, LINE 6 HOME PURCHASES AUTOMATICALLY BECOME MEMBERSPART VI, LINE 7a THE FIVE MEMBER BOARD IS ELECTED BY THE CONDOMINIUM OWNERS TO SERVEA TWO YEAR TERM OF OFFICE. AND ALTERNATIVELY ELECT 2 OF 3 BOARD MEMBERS.PART VI, LINE 7b OWNERS APPROVE DECISIONS MEETING STATUTORY OR GOVERNING DOCS LIMITS.PART VI, LINE 8a, ELECTED BOARD MEMBERS REVIEW AND APPROVE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PRESIDENT
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03312477
IRS990/TotalAssetsEOYAmt02948817
IRS990/TotalAssetsGrp/BOYAmt03312477
IRS990/TotalAssetsGrp/EOYAmt02948817
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025971
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03250046
IRS990/TotalFunctionalExpensesGrp/TotalAmt03276017
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0195895
IRS990/TotalLiabilitiesEOYAmt0243368
IRS990/TotalLiabilitiesGrp/BOYAmt0195895
IRS990/TotalLiabilitiesGrp/EOYAmt0243368
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03116582
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02705449
IRS990/TotalProgramServiceExpensesAmt03250046
IRS990/TotalProgramServiceRevenueAmt02652672
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02864884
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02864884
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03312477
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02948817
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN FRETWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AVIARA MASTER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CO KEYSTONE PACIFIC
ReturnHeader/Filer/BusinessNameControlTxt0AVIA
ReturnHeader/Filer/EIN0330412132
ReturnHeader/Filer/PhoneNum09498332600
ReturnHeader/Filer/USAddress/AddressLine1Txt016775 VON KARMAN AVE 100
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092606
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202711526
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BECK AND COMPANY CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0701 Palomar Airport Road Suite 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Carlsbad
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092011
ReturnHeader/PreparerPersonGrp/PhoneNum07602952251
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GERRY BECK CPA MBT
ReturnHeader/ReturnTs02025-08-04T20:40:16-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.