Civic Intelligence

Aviara Master Association

990 • Fiscal year 2024 • EIN 33-0412132

Apr 01, 2023 to Mar 31, 2024 • Filed on Dec 10, 2024

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

55th percentile

0.06x

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

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.07x

Higher debt load relative to revenue than 51% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

9.2%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

9.3%

Faster asset growth than 64% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

11%

Faster revenue growth than 55% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$3,312,477

Up $281,457 (+9.3%) from 2023

Net Assets

Up

$3,116,582

Up $263,574 (+9.2%) from 2023

Liabilities

Up

$195,895

Up $17,883 (+10%) from 2023

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin50th percentile

Revenue

Up

$2,866,682

Up $284,602 (+11%) from 2023

Expenses

Up

$2,603,108

Up $261,963 (+11%) from 2023

Net Income

Up

$263,574

Up $22,639 (+9.4%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth64th 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

2024

Assets$3,312,477
Liabilities$195,895
Net Assets$3,116,582
Open 2024 Filing

Operations Trend

Revenue Growth55th 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

2024

Revenue$2,866,682
Expenses$2,603,108
Net Income$263,574
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Dec 10, 2024
Return Version
2023v5.1
Gross Receipts
$2,866,682
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$2,040,000$2,590,000▲ $550,000
Cash and Non-Interest-Bearing Accounts$961,545$664,577▼ $296,968
Prepaid Expenses and Deferred Charges$20,609$44,871▲ $24,262
Accounts Receivable$8,866$13,028▲ $4,162
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$3,031,020$3,312,477▲ $281,457
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$104,406$126,099▲ $21,693
Other Liabilities$73,606$69,796▼ $3,810
Total Liabilities$178,012$195,895▲ $17,883
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,853,008$3,116,582▲ $263,574
Total Net Assets Fund Balance$2,853,008$3,116,582▲ $263,574
Total Liabilities and Net Assets / Fund Balance$3,031,020$3,312,477▲ $281,457
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Steve LincolnPresident
James SippleVice President
Renny BrownDirector
Sam TapiaSecretary
Jan FretwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,652,672
Investment Income
$104,639
Other Revenue
$109,371
Change in Net Assets
$263,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,603,108
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$252,815$25,619-$252,815
Total Functional Expenses$2,577,489$25,619$0$2,603,108
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$63,843
State Income Tax Payable$5,953
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
2024-12-10
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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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/TotalProgramServiceExpensesAmt02577489
IRS990/TotalProgramServiceRevenueAmt02652672
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02866682
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02866682
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03031020
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03312477
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN FRETWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-10
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
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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/ReturnTs02024-12-10T15:31:32-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,312,477
Liabilities
$195,895
Net assets
$3,116,582
Revenue
$2,866,682
Expenses
$2,603,108
Net income
$263,574
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