Nonprofit · EIN 33-0412132
AVIARA MASTER ASSOCIATION
Tax-exempt · IRVINE, CA 92606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990-EZ | $0 | – | – | $0 | – | $2,705,449 |
| March 31, 2025 | 990 | $2,864,884 | $3,276,017 | -$411,133 | $2,948,817 | $243,368 | $2,705,449 |
| March 31, 2024 | 990 | $2,866,682 | $2,603,108 | $263,574 | $3,312,477 | $195,895 | $3,116,582 |
Financial details: 990-EZ for the year ended March 31, 2026
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $2,948,817
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- $2,705,449
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE LINCOLN | President | 2 | $0 |
| JAMES SIPPLE | Vice President | 1 | $0 |
| SAM TAPIA | Treasurer | 1 | $0 |
| RENNY BROWN | Director | 1 | $0 |
990 for the year ended March 31, 2025: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE LINCOLN | President Officer | 2 | $0 |
| JAMES SIPPLE | Vice President Officer | 1 | $0 |
| SAM TAPIA | Treasurer Officer | 1 | $0 |
| RENNY BROWN | Director Officer | 1 | $0 |
990 for the year ended March 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE LINCOLN | President Officer | 2 | $0 |
| JAMES SIPPLE | Vice President Officer | 1 | $0 |
| SAM TAPIA | Secretary Officer | 1 | $0 |
| RENNY BROWN | Director Officer | 1 | $0 |
| JAN FRETWELL | Treasurer Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 16775 VON KARMAN AVE STE 100, IRVINE, CA 92606-4966
- Signed the 990-EZ
- JAN FRETWELL, Treasurer
- Phone
- (949) 833-2600
- Return prepared by
- BECK AND COMPANY CPAS INC
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0412132 or by the name AVIARA MASTER ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
MASTER PLANNED COMMUNITY, ACT AS A MANAGEMENT BODY FOR THE COMMON AREAFOR SEVENTEEN RESIDENTIAL DEVELOPMENTS
Program accomplishments
- DUES FROM MEMBERS
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990-EZ on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0412132
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1996
- Accounting year ends
- March
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $1
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | March 2026 | $0 | – | $0 | XML |
| 990 | March 2025 | $2,864,884 | $3,276,017 | $2,948,817 | XML |
| 990 | March 2024 | $2,866,682 | $2,603,108 | $3,312,477 | XML |
| 990 | March 2023 | $2,582,080 | $2,341,145 | $3,031,020 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0412132).
Questions about AVIARA MASTER ASSOCIATION
- What is the EIN of AVIARA MASTER ASSOCIATION?
- The employer identification number (EIN) of AVIARA MASTER ASSOCIATION is 33-0412132.
- Is AVIARA MASTER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1996.
- Are donations to AVIARA MASTER ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does AVIARA MASTER ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AVIARA MASTER ASSOCIATION due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AVIARA MASTER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended March 2026.
- Who are the officers and directors of AVIARA MASTER ASSOCIATION?
- The 990-EZ for the year ended March 31, 2026 lists 4 people; 0 received compensation from the organization.
- How much revenue does AVIARA MASTER ASSOCIATION have?
- On its 990-EZ for the year ended March 31, 2026 it reported revenue of $0 and total assets of $0 at year end.
Other nonprofits in IRVINE
- ST JOSEPH HEALTH NORTHERN CALIFORNIA LLC EIN 81-4791043 · last filed 990 for 2024
- EASTER SEALS SOUTHERN CALIFORNIA INC EIN 94-3068149 · last filed 990 for 2025
- SEQUOIA CLIMATE FOUNDATION EIN 85-4095972 · last filed 990-PF for 2024
- UNITED AGRICULTURAL ASSOCIATION EMP WELFARE BENE PL TR EIN 33-0013118 · last filed 990 for 2024
- UNIVERSITY OF CALIFORNIA IRVINE FOUNDATION EIN 95-2540117 · last filed 990 for 2025
- WESTERN GROWERS ASSURANCE TRUST EIN 95-2500201 · last filed 990 for 2025
- ORANGE COUNTY COMMUNITY FOUNDATION EIN 33-0378778 · last filed 990 for 2025
- CONCORDIA UNIVERSITY IRVINE EIN 95-2798775 · last filed 990 for 2025