AVIARA MASTER ASSOCIATION CO KEYSTONE PACIFIC (EIN 330412132) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1989

Legal Domicile

Principal Officer

JAN FRETWELL

Phone

9498332600

Tax Period

2024-04-01 to 2025-03-31

AVIARA MASTER ASSOCIATION CO KEYSTONE PACIFIC, founded in 1989, is a community nonprofit that reported $2.9M in total revenue in fiscal year 2024. Expenses of $3.3M exceeded revenue, resulting in a 14% operating deficit.

Mission

MASTER PLANNED COMMUNITY, ACT AS A MANAGEMENT BODY FOR THE COMMON AREAFOR SEVENTEEN RESIDENTIAL DEVELOPMENTS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,652,672

Investment Income $114,930

Other Revenue $97,282

TOTAL REVENUE $2,864,884

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $3,250,046

Other Expenses $3,276,017

TOTAL EXPENSES $3,276,017

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,864,884	$2,866,682	0.0%
Expenses	$3,276,017	$2,603,108	+0.3%
Net Income	$-411,133	$263,574	-2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE LINCOLN	President	2.00	Officer	$0	$0	$0
JAMES SIPPLE	Vice President	1.00	Officer	$0	$0	$0
SAM TAPIA	Treasurer	1.00	Officer	$0	$0	$0
RENNY BROWN	Director	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,864,884	$3,276,017	$2,948,817	$-411,133
2024	$2,866,682	$2,603,108	$3,312,477	$263,574
2023	$2,582,080	$2,341,145	$3,031,020	$240,935
2022	$2,566,477	$1,995,171	$2,786,997	$571,306
2021	$2,561,519	$2,158,017	$2,486,325	$403,502
2020	$2,175,773	$2,273,929	$1,710,401	$-98,156
2019	$2,175,773	$2,273,929	$1,710,401	$-98,156

AVIARA MASTER ASSOCIATION CO KEYSTONE PACIFIC