Civic Intelligence

Aviara Master Association

990 • Fiscal year 2023 • EIN 33-0412132

Apr 01, 2022 to Mar 31, 2023 • Filed on Jul 24, 2023

Organization ProfileN/A
16775 Von Karman Ave 100Irvine, CA 92606

(949) 833-2600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.06x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

51st percentile

9.3%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

65th percentile

8.8%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

0.6%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$3,031,020

Up $244,023 (+8.8%) from 2022

Net Assets

Up

$2,853,008

Up $240,935 (+9.2%) from 2022

Liabilities

Up

$178,012

Up $3,088 (+1.8%) from 2022

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin51st percentile

Revenue

Up

$2,582,080

Up $15,603 (+0.6%) from 2022

Expenses

Up

$2,341,145

Up $345,974 (+17%) from 2022

Net Income

Down

$240,935

Down $330,371 (-58%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2023

Assets$3,031,020
Liabilities$178,012
Net Assets$2,853,008
Open 2023 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$2,582,080
Expenses$2,341,145
Net Income$240,935
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jul 24, 2023
Return Version
2022v5.0
Gross Receipts
$2,582,080
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$1,950,000$2,040,000▲ $90,000
Cash and Non-Interest-Bearing Accounts$808,286$961,545▲ $153,259
Prepaid Expenses and Deferred Charges$14,059$20,609▲ $6,550
Accounts Receivable$14,652$8,866▼ $5,786
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$2,786,997$3,031,020▲ $244,023
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$96,032$104,406▲ $8,374
Other Liabilities$78,892$73,606▼ $5,286
Total Liabilities$174,924$178,012▲ $3,088
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,612,073$2,853,008▲ $240,935
Total Net Assets Fund Balance$2,612,073$2,853,008▲ $240,935
Total Liabilities and Net Assets / Fund Balance$2,786,997$3,031,020▲ $244,023
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Steve LincolnPresident
Bonnie MuehlnerVice President
Renny BrownDirector
James SippleSecretary
Jan FretwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,445,432
Investment Income
$34,428
Other Revenue
$102,220
Change in Net Assets
$240,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,341,145
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$310,225$16,893-$310,225
Total Functional Expenses$2,324,252$16,893$0$2,341,145
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$71,915
State Income Tax Payable$1,691
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
2023-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Fretwell
Formed
1989
Legal Domicile
CA
Voting Board Members
5
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.”

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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
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02853008
IRS990/TotalProgramServiceExpensesAmt02324252
IRS990/TotalProgramServiceRevenueAmt02445432
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02582080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02582080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02786997
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03031020
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016775 VON KARMAN AVE 100
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092606
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN FRETWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-24
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/ReturnTs02023-07-24T17:56:51-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FRETWELL
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,031,020
Liabilities
$178,012
Net assets
$2,853,008
Revenue
$2,582,080
Expenses
$2,341,145
Net income
$240,935
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