2026-07-23T03:18:14-07:00 2026-03-31 202711526 BECK AND COMPANY CPAS INC 701 Palomar Airport Road Suite 300 Carlsbad CA 92011 990EZ 2025-04-01 330412132 AVIARA MASTER ASSOCIATION CO KEYSTONE PACIFIC AVIA 9498332600 16775 VON KARMAN AVE 100 IRVINE CA 92606 JAN FRETWELL Treasurer 2026-07-23 true GERRY BECK CPA MBT P01327930 7602952251 2025 2025-03-06 01:10:19Z X X N/A X X 0 0 0 0 0 2705449 2705449 X 2897989 50828 2948817 0 243368 2705449 0 MASTER PLANNED COMMUNITY, ACT AS A MANAGEMENT BODY FOR THE COMMON AREAFOR SEVENTEEN RESIDENTIAL DEVELOPMENTS DUES FROM MEMBERS STEVE LINCOLN President 2.00 0 JAMES SIPPLE Vice President 1.00 0 SAM TAPIA Treasurer 1.00 0 RENNY BROWN Director 1.00 0 false false false true false false false 0 0 0 false 0 0 false KEYSTONE PACIFIC MANAGEMENT 16775 VON KARMAN AVE STE 100 IRVINE CA 92606 9498332600 false false false false false false false false NONE NONE false false false false Other Assets.1005 Accounts Receivable - Beginning $11052 Accounts Receivable - Ending $0 Other Assets.1011 Prepaid Expenses and Deferred Charges - Beginning $39776 Prepaid Expenses and Deferred Charges - Ending $0 Total Liabilities.1001 Accounts Payable and Accrued Expenses - Beginning $121703 Accounts Payable and Accrued Expenses - Ending $0 Total Liabilities.1 PREPAID ASSESSMENTS - Beginning $113048 PREPAID ASSESSMENTS - Ending $0 Total Liabilities.2 STATE INCOME TAX PAYABLE - Beginning $8617 STATE INCOME TAX PAYABLE - Ending $0 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.