Civic Intelligence

Cz Master Association C/O Keystone

990 • Fiscal year 2019 • EIN 33-0006719

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

9060 Irvine Center Drive No 200Irvine, CA 92618

(949) 716-3998

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.96x

Higher debt load relative to assets than 92% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

1.82x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Net Margin

40th percentile

3.9%

Higher net margin than 40% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

29th percentile

$0

Higher top officer pay than 29% of similar nonprofits.

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

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Asset Growth

35th percentile

1.4%

Faster asset growth than 35% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

36th percentile

0.5%

Faster revenue growth than 36% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$18,983,658

Up $260,521 (+1.4%) from 2018

Net Assets

Down

$684,231

Down $17,023,026 (-96%) from 2018

Liabilities

Up

$18,299,427

Up $17,283,547 (+1701%) from 2018

Revenue

Up

$10,065,919

Up $50,240 (+0.5%) from 2018

Expenses

Down

$9,669,772

Down $27,895 (-0.3%) from 2018

Net Income

Up

$396,147

Up $78,135 (+25%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$18,983,658
Liabilities$18,299,427
Net Assets$684,231

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$10,065,919
Expenses$9,669,772
Net Income$396,147
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.1
Gross Receipts
$10,065,919
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
Rtn Earn Endowment Incm Other Fnds$17,419,173$0▼ $17,419,173
Savings and Temporary Cash Investments$14,273,089$14,019,906▼ $253,183
Cash and Non-Interest-Bearing Accounts$3,884,891$4,372,774▲ $487,883
Cap Stk Tr Prin Current Funds$288,084$684,231▲ $396,147
Prepaid Expenses and Deferred Charges$327,510$298,966▼ $28,544
Land, Buildings, and Equipment, Net$150,000$150,000→ $0
Accounts Receivable$39,070$92,594▲ $53,524
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$18,723,137$18,983,658▲ $260,521
Other Assets Total$48,577$49,418▲ $841
Liabilities
Deferred Revenue$243,657$17,713,045▲ $17,469,388
Accounts Payable and Accrued Expenses$428,557$230,836▼ $197,721
Escrow Account Liability$173,140$186,640▲ $13,500
Other Liabilities$170,526$168,906▼ $1,620
Total Liabilities$1,015,880$18,299,427▲ $17,283,547
Net Assets / Fund Balance
Total Net Assets Fund Balance$17,707,257$684,231▼ $17,023,026
Total Liabilities and Net Assets / Fund Balance$18,723,137$18,983,658▲ $260,521

Asset Categories

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

Board Members and Trustees

NameTitle
Robert CurranPresident
Phillip MitchellVice President
Ahmad AnsariMember at Large
Eric MunkSecretary
Xochitl YochamTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Wendt Landscape SvcLandscaping29714 AVE DE LAS BANDERAS, Rancho Santa Marg, CA 92688$1,888,475
Allied Universal Security ServicesSecurity1551 N TUSTIN AVE STE 650, Santa Ana, CA 92705$1,501,121
Keystone Pacific Property MgmtManagement16775 VON KARMAN AVE STE 100, Irvine, CA 92606$885,333
O'connell Landscape MaintenanceLandscaping1921 S YALE ST, Santa Ana, CA 92704$821,207
United Agencies INCInsurance301 E COLORADO BLVD STE 200, Pasadena, CA 91101$223,746
Revenue and Support

Revenue Composition

Contributions and Grants
$9,288,567
Program Service Revenue
$404,811
Investment Income
$372,541
Other Revenue
$0
Change in Net Assets
$396,147

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,065,919
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,065,919
Total Revenue per Form 990
$10,065,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,669,772
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$912,512--$912,512
All Other Expenses$787,446$87,517-$874,963
Fees for Services Management-$747,624-$747,624
Insurance$209,836--$209,836
Fees for Services Legal$104,825--$104,825
Office Expenses$58,144--$58,144
Fees for Services Accounting-$8,150-$8,150
Total Functional Expenses$8,826,481$843,291$0$9,669,772

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,669,772
Total Expenses per Audited Statements$9,669,772
Total Expenses per Form 990$9,669,772
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
Other Liabilities$161,766
Income Taxes Payable$7,140
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
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 12C

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
9497163998
Address
9060 IRVINE CENTER DRIVE NO 200, IRVINE, CA 92618

Signing Officer

Name
Xochitl Yocham
Title
Treasurer
Phone
9497163998
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Xochitl Yocham
Formed
1983
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
20

Preparer

Firm
Inouye Shively Klatt & Mccorvey Cpas Llp
Address
23041 AVENIDA DE LA CARLOTA 310, LAGUNA HILLS, CA 92653
Preparer
Douglas E Shively CPA
Phone
9495866640
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Reclass to deferred revenue to comply with new revenue recognition standard -17,419,173.

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.

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IRS990/OtherExpensesGrp/Desc1STREETS/DRIVES
IRS990/OtherExpensesGrp/Desc2SECURITY/PATROL SERVICE
IRS990/OtherExpensesGrp/Desc3WATER
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IRS990/OtherExpensesGrp/ProgramServicesAmt12150917
IRS990/OtherExpensesGrp/ProgramServicesAmt21651464
IRS990/OtherExpensesGrp/ProgramServicesAmt3912512
IRS990/OtherExpensesGrp/TotalAmt02951337
IRS990/OtherExpensesGrp/TotalAmt12150917
IRS990/OtherExpensesGrp/TotalAmt21651464
IRS990/OtherExpensesGrp/TotalAmt3912512
IRS990/OtherLiabilitiesGrp/BOYAmt0170526
IRS990/OtherLiabilitiesGrp/EOYAmt0168906
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0327510
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0298966
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt09379800
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0292347
IRS990/PYOtherExpensesAmt09697667
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0343532
IRS990/PYRevenuesLessExpensesAmt0318012
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt09697667
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010015679
IRS990/ReconcilationRevenueExpnssAmt0396147
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0777352
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt017419173
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014273089
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014019906
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/AdditionsDuringYearAmt059220
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt0173140
IRS990ScheduleD/DistributionsDuringYearAmt045720
IRS990ScheduleD/EndingBalanceAmt0186640
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09669772
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0161766
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1INCOME TAXES PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt010065919
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:
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IRS990ScheduleD/TotalExpensesPerForm990Amt09669772
IRS990ScheduleD/TotalLiabilityAmt0168906
IRS990ScheduleD/TotalRevenuePerForm990Amt010065919
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010065919
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09669772
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/ExplanationTxt9RECLASS TO DEFERRED REVENUE TO COMPLY WITH NEW REVENUE RECOGNITION STANDARD -17,419,173.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THE 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 12C
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 XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990 PART XII, LINE 2C
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt018983658
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0843291
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08826481
IRS990/TotalFunctionalExpensesGrp/TotalAmt09669772
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01015880
IRS990/TotalLiabilitiesEOYAmt018299427
IRS990/TotalLiabilitiesGrp/BOYAmt01015880
IRS990/TotalLiabilitiesGrp/EOYAmt018299427
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017707257
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0684231
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0404811
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0404811
IRS990/TotalProgramServiceExpensesAmt08826481
IRS990/TotalProgramServiceRevenueAmt0404811
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018723137
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018983658
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09060 IRVINE CENTER DRIVE NO 200
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092618
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CZMASTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0XOCHITL YOCHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09497163998
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CZ MASTER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O POWERSTONE
ReturnHeader/Filer/BusinessNameControlTxt0CZMA
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ReturnHeader/Filer/PhoneNum09497163998
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ReturnHeader/Filer/USAddress/CityNm0IRVINE
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.235.119.149
ReturnHeader/FilingSecurityInformation/IPDt02020-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm015:45:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330382278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INOUYE SHIVELY KLATT & MCCORVEY CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023041 AVENIDA DE LA CARLOTA 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092653
ReturnHeader/PreparerPersonGrp/PhoneNum09495866640
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-12

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