Civic Intelligence

Cz Master Association C/O Seabreeze

EIN 33-0006719 • 501(c)4 • Aliso Viejo, CA

Profile

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.

Refreshing map…

26840 Aliso Viejo Pkwy 100Aliso Viejo, CA 92656

www.czmaster.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

0.95x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.84x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

31st percentile

0.8%

Higher net margin than 31% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

$10M-$25M nonprofits • Source year 2024

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

76th percentile

28%

Faster revenue growth than 76% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Down

$14,928,016

Down $4,462,870 (-23%) from 2022

Liabilities

Down

$14,141,475

Down $4,858,943 (-26%) from 2022

Net Assets

Up

$786,541

Up $396,073 (+101%) from 2022

Revenue

Up

$16,930,997

Up $6,542,012 (+63%) from 2022

Expenses

Up

$16,798,618

Up $6,300,803 (+60%) from 2022

Net Income

Up

$132,379

Up $241,209 (+222%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2016: $17,089,017Liabilities 2016: $1,118,890Net Assets 2016: $15,970,1272016Assets 2017: $18,630,876Liabilities 2017: $1,241,631Net Assets 2017: $17,389,2452017Assets 2018: $18,723,137Liabilities 2018: $1,015,880Net Assets 2018: $17,707,2572018Assets 2019: $18,983,658Liabilities 2019: $18,299,427Net Assets 2019: $684,2312019Assets 2020: $18,116,285Liabilities 2020: $17,235,380Net Assets 2020: $880,9052020Assets 2021: $18,373,944Liabilities 2021: $17,874,646Net Assets 2021: $499,2982021Assets 2022: $19,390,886Liabilities 2022: $19,000,418Net Assets 2022: $390,4682022Assets 2024: $14,928,016Liabilities 2024: $14,141,475Net Assets 2024: $786,5412024

Highlighted filing

2024

Assets$14,928,016
Liabilities$14,141,475
Net Assets$786,541

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2016: $9,687,485Expenses 2016: $7,228,032Net Income 2016: $2,459,4532016Revenue 2017: $9,942,667Expenses 2017: $8,523,549Net Income 2017: $1,419,1182017Revenue 2018: $10,015,679Expenses 2018: $9,697,667Net Income 2018: $318,0122018Revenue 2019: $10,065,919Expenses 2019: $9,669,772Net Income 2019: $396,1472019Revenue 2020: $11,615,861Expenses 2020: $11,419,187Net Income 2020: $196,6742020Revenue 2021: $9,877,658Expenses 2021: $10,259,265Net Income 2021: -$381,6072021Revenue 2022: $10,388,985Expenses 2022: $10,497,815Net Income 2022: -$108,8302022Revenue 2024: $16,930,997Expenses 2024: $16,798,618Net Income 2024: $132,3792024

Highlighted filing

2024

Revenue$16,930,997
Expenses$16,798,618
Net Income$132,379

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$16,930,997
Mission and Program Overview

Mission

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents in the entire community.

To provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$12,703,477$10,329,933▼ $2,373,544
Cash and Non-Interest-Bearing Accounts$3,298,363$3,804,485▲ $506,122
Cap Stk Tr Prin Current Funds$654,162$786,541▲ $132,379
Prepaid Expenses and Deferred Charges$204,509$195,282▼ $9,227
Land, Buildings, and Equipment, Net$150,000$150,000→ $0
Accounts Receivable$62,577$70,138▲ $7,561
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$16,673,594$14,928,016▼ $1,745,578
Other Assets Total$254,668$378,178▲ $123,510
Liabilities
Deferred Revenue$15,248,016$12,310,696▼ $2,937,320
Accounts Payable and Accrued Expenses$323,769$1,222,152▲ $898,383
Other Liabilities$232,879$383,108▲ $150,229
Escrow Account Liability$214,768$225,519▲ $10,751
Total Liabilities$16,019,432$14,141,475▼ $1,877,957
Net Assets / Fund Balance
Total Net Assets Fund Balance$654,162$786,541▲ $132,379
Total Liabilities and Net Assets / Fund Balance$16,673,594$14,928,016▼ $1,745,578

Asset Categories

AssetBook ValueDepreciationBasis
Land$150,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric MunkPresident
Alisa IvieVice President
Joseph KaufmanMember at Large
Robert CurranSecretary
Philip MitchellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Premier Paving INCAsphalt PavingPO BOX 1149, Ontario, CA 91762$5,446,901
Allied Universal Security ServicesSecurityPO BOX 31001-2374, Pasadena, CA 91110$2,039,163
O'connell Landscape MaintenanceLandscaping23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$1,218,952
Rancho Santa Margarita Water DistrictWater UtilityPO BOX 7005, Mission Viejo, CA 92690$1,156,502
Wendt Landscape Services INCLandscaping29714 AVENIDA DE LAS BANDERAS, Rancho Santa Margarita, CA 92688$1,013,001
Revenue and Support

Revenue Composition

Contributions and Grants
$15,846,296
Program Service Revenue
$361,957
Investment Income
$722,744
Other Revenue
$0
Change in Net Assets
$132,379

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,930,997
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$16,930,997
Total Revenue per Form 990
$16,930,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,798,618
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
All Other Expenses$1,328,378$317,207-$1,645,585
Other Expenses$1,178,311--$1,178,311
Fees for Services Management-$791,690-$791,690
Insurance$299,636--$299,636
Fees for Services Legal$93,326--$93,326
Occupancy$59,911--$59,911
Fees for Services Accounting-$11,750-$11,750
Office Expenses$6,996--$6,996
Total Functional Expenses$15,677,971$1,120,647$0$16,798,618

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,798,618
Total Expenses per Audited Statements$16,798,618
Total Expenses per Form 990$16,798,618
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$262,685
Other Liabilities$120,423
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.

Form 990, Part VI, Section A, Line 6

As per the governing documents - residents become members by virtue of owning a unit in the community.

Form 990, Part VI, Section A, Line 7A

Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.

Form 990, Part VI, Section A, Line 7B

The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.

Form 990, Part VI, Section B, Line 11B

Association's board of directors reviews and approves the tax returns.

Form 990, Part VI, Section B, Line 12

The association's code of conduct policy includes a written conflict of interest clause which requires compliance from all officers and directors.

Form 990, Part VI, Section B, Line 15

The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.

Form 990, Part VI, Section C, Line 18

All documents required to be disclosed by the association are available upon request at the offices of its management company.

Form 990, Part VI, Section C, Line 19

All documents required to be disclosed by the association are available upon request at the offices of its management company.

Filing and Contact Details

Filer

Filer Name
Cz Master Association
EIN
33-0006719
Phone
9495992193
Address
26840 ALISO VIEJO PKWY 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Andy Larkin
Title
General Manager
Phone
9495992193
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Munk
Formed
1983
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
INOUYE SHIVELY KLATT & MCCORVEY CPA'S
Address
23282 MILL CREEK DR STE 200, LAGUNA HILLS, CA 92653
Preparer
Jefferey a Klatt CPA
Phone
9495866640
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2C

The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.

Financial Statement Notes

PART IV, LINE 2B:

Improvements and alterations which alter the exterior appearance of a residence must first be approved by the association's architectural review committee. A refundable landscape deposit may be assessed in such circumstances, and is later refunded subject to an architerual review and upon approval by the architectural committee. Residents have 90 days from the close of escrow to submit landscape plans to the architectural review committee for approval and another 90 days after approval to have the work completed. Landscape approval and installation may not take longer than nine months to be completed from the close of escrow. The association also collects refundable deposits from residents who wish to make reservations to use the community's sports park. The association's sports committee provides oversight of this process.

Raw XML AppendixShowing 400 of 411 raw XML fields

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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IRS990/OtherExpensesGrp/Desc1LANDSCAPE SERVICES
IRS990/OtherExpensesGrp/Desc2PROPERTY PROTECTION
IRS990/OtherExpensesGrp/Desc3WATER
IRS990/OtherExpensesGrp/ProgramServicesAmt06489999
IRS990/OtherExpensesGrp/ProgramServicesAmt13950326
IRS990/OtherExpensesGrp/ProgramServicesAmt22271088
IRS990/OtherExpensesGrp/ProgramServicesAmt31178311
IRS990/OtherExpensesGrp/TotalAmt06489999
IRS990/OtherExpensesGrp/TotalAmt13950326
IRS990/OtherExpensesGrp/TotalAmt22271088
IRS990/OtherExpensesGrp/TotalAmt31178311
IRS990/OtherLiabilitiesGrp/BOYAmt0232879
IRS990/OtherLiabilitiesGrp/EOYAmt0383108
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0204509
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0195282
IRS990/PrincipalOfficerNm0ERIC MUNK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2531390
IRS990/ProgramServiceRevenueGrp/BusinessCd3531190
IRS990/ProgramServiceRevenueGrp/Desc0NON-RESIDENT MAINTENANCE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2TRANSPONDER FEES
IRS990/ProgramServiceRevenueGrp/Desc3LEASE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0149051
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1132142
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt262522
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt318242
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0149051
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1132142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt262522
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt318242
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt013588011
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0582928
IRS990/PYOtherExpensesAmt014352576
IRS990/PYOtherRevenueAmt020068
IRS990/PYProgramServiceRevenueAmt0425263
IRS990/PYRevenuesLessExpensesAmt0263694
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt014352576
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt014616270
IRS990/ReconcilationRevenueExpnssAmt0132379
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01084701
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012703477
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010329933
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE C
IRS990ScheduleD/AdditionsDuringYearAmt032500
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt0214768
IRS990ScheduleD/DistributionsDuringYearAmt021749
IRS990ScheduleD/EndingBalanceAmt0225519
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt016798618
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0120423
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1262685
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt016930997
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IMPROVEMENTS AND ALTERATIONS WHICH ALTER THE EXTERIOR APPEARANCE OF A RESIDENCE MUST FIRST BE APPROVED BY THE ASSOCIATION'S ARCHITECTURAL REVIEW COMMITTEE. A REFUNDABLE LANDSCAPE DEPOSIT MAY BE ASSESSED IN SUCH CIRCUMSTANCES, AND IS LATER REFUNDED SUBJECT TO AN ARCHITERUAL REVIEW AND UPON APPROVAL BY THE ARCHITECTURAL COMMITTEE. RESIDENTS HAVE 90 DAYS FROM THE CLOSE OF ESCROW TO SUBMIT LANDSCAPE PLANS TO THE ARCHITECTURAL REVIEW COMMITTEE FOR APPROVAL AND ANOTHER 90 DAYS AFTER APPROVAL TO HAVE THE WORK COMPLETED. LANDSCAPE APPROVAL AND INSTALLATION MAY NOT TAKE LONGER THAN NINE MONTHS TO BE COMPLETED FROM THE CLOSE OF ESCROW. THE ASSOCIATION ALSO COLLECTS REFUNDABLE DEPOSITS FROM RESIDENTS WHO WISH TO MAKE RESERVATIONS TO USE THE COMMUNITY'S SPORTS PARK. THE ASSOCIATION'S SPORTS COMMITTEE PROVIDES OVERSIGHT OF THIS PROCESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0150000
IRS990ScheduleD/TotalExpensesPerForm990Amt016798618
IRS990ScheduleD/TotalLiabilityAmt0383108
IRS990ScheduleD/TotalRevenuePerForm990Amt016930997
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt016930997
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt016798618
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION'S CODE OF CONDUCT POLICY INCLUDES A WRITTEN CONFLICT OF INTEREST CLAUSE WHICH REQUIRES COMPLIANCE FROM ALL OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt016673594
IRS990/TotalAssetsEOYAmt014928016
IRS990/TotalAssetsGrp/BOYAmt016673594
IRS990/TotalAssetsGrp/EOYAmt014928016
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015846296
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01120647
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt015677971
IRS990/TotalFunctionalExpensesGrp/TotalAmt016798618
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016019432
IRS990/TotalLiabilitiesEOYAmt014141475
IRS990/TotalLiabilitiesGrp/BOYAmt016019432
IRS990/TotalLiabilitiesGrp/EOYAmt014141475
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0654162
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0786541
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt015677971
IRS990/TotalProgramServiceRevenueAmt0361957
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01084701
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt016930997
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016673594
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014928016
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY 100
IRS990/USAddress/CityNm0ALISO VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CZMASTER.ORG
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0THE 990 RETURN IS BEING FILED BY THE EXTENDED DUE DATE. HOWEVER, WHEN E-FILING THE EXTENSION SEVERAL MONTHS BACK, THE TAX PREPARER MISTAKENLY SELECTED FOR A 990-T EXTENSION RATHER THAN A 990 EXTENSION. IT WAS A CLERICAL ERROR THAT WENT UNNOTICED UNTIL OCTOBER 27, 2025. WE BELIEVE IT WOULD BE UNREASONABLE TO ASSESS A LARGE LATE FILING PENALTY BASED ON A SIMPLE CLERICAL MISTAKE.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDY LARKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum09495992193
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CZ MASTER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O SEABREEZE
ReturnHeader/Filer/BusinessNameControlTxt0CZMA
ReturnHeader/Filer/EIN0330006719
ReturnHeader/Filer/PhoneNum09495992193
ReturnHeader/Filer/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY 100
ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330382278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INOUYE SHIVELY KLATT & MCCORVEY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023282 MILL CREEK DR STE 200

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