Civic Intelligence

Cz Master Association C/O Keystone

990 • Fiscal year 2020 • EIN 33-0006719

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 28, 2021

Organization ProfileWWW.CZMASTER.ORG
26840 Aliso Viejo Pkwy No 100Aliso Viejo, CA 92656

(949) 599-2193

Siviq Scores

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

Liabilities / Assets

91st percentile

0.95x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

1.48x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Net Margin

33rd percentile

1.7%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

33rd percentile

$0

Higher top officer pay than 33% of similar nonprofits.

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

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Asset Growth

15th percentile

-4.6%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$18,116,285

Down $867,373 (-4.6%) from 2019

Net Assets

Up

$880,905

Up $196,674 (+29%) from 2019

Liabilities

Down

$17,235,380

Down $1,064,047 (-5.8%) from 2019

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin33rd percentile

Revenue

Up

$11,615,861

Up $1,549,942 (+15%) from 2019

Expenses

Up

$11,419,187

Up $1,749,415 (+18%) from 2019

Net Income

Down

$196,674

Down $199,473 (-50%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

2020

Assets$18,116,285
Liabilities$17,235,380
Net Assets$880,905
Open 2020 Filing

Operations Trend

Revenue Growth74th percentile

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

2020

Revenue$11,615,861
Expenses$11,419,187
Net Income$196,674
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 28, 2021
Return Version
2020v4.1
Gross Receipts
$11,615,861
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$14,019,906$11,387,628▼ $2,632,278
Cash and Non-Interest-Bearing Accounts$4,372,774$6,182,800▲ $1,810,026
Cap Stk Tr Prin Current Funds$684,231$880,905▲ $196,674
Prepaid Expenses and Deferred Charges$298,966$291,442▼ $7,524
Land, Buildings, and Equipment, Net$150,000$150,000→ $0
Accounts Receivable$92,594$77,715▼ $14,879
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$18,983,658$18,116,285▼ $867,373
Other Assets Total$49,418$26,700▼ $22,718
Liabilities
Deferred Revenue$17,713,045$16,577,576▼ $1,135,469
Accounts Payable and Accrued Expenses$230,836$301,148▲ $70,312
Escrow Account Liability$186,640$194,890▲ $8,250
Other Liabilities$168,906$161,766▼ $7,140
Total Liabilities$18,299,427$17,235,380▼ $1,064,047
Net Assets / Fund Balance
Total Net Assets Fund Balance$684,231$880,905▲ $196,674
Total Liabilities and Net Assets / Fund Balance$18,983,658$18,116,285▼ $867,373

Asset Categories

AssetBook ValueDepreciationBasis
Land$150,000--
Compensation and Service Providers
Top Officer Pay33rd percentile

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Champion Paving INCConstruction Contractor1175 N VAN HORNE WAY, Anaheim, CA 92806$3,059,068
Wendt Landscape Services INCLandscaping29714 AVENIDA DE LAS BANDERAS, Rancho Santa Margarita, CA 92688$1,845,539
Allied Universal Security ServicesSecurityPO BOX 31001-2374, Pasadena, CA 91110$1,437,183
Rancho Santa Margarita Water DistrictWater UtilityPO BOX 7005, Mission Viejo, CA 92690$965,638
O'connell Landscape MaintenanceLandscaping23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$805,647
Revenue and Support

Revenue Composition

Contributions and Grants
$11,058,014
Program Service Revenue
$341,415
Investment Income
$216,432
Other Revenue
$0
Change in Net Assets
$196,674

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,615,861
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,615,861
Total Revenue per Form 990
$11,615,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,419,187
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$1,088,242--$1,088,242
All Other Expenses$829,328$74,771-$904,099
Fees for Services Management-$747,339-$747,339
Insurance$226,346--$226,346
Fees for Services Legal$51,659--$51,659
Occupancy$44,605--$44,605
Fees for Services Accounting-$8,275-$8,275
Office Expenses$824--$824
Total Functional Expenses$10,588,802$830,385$0$11,419,187

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,419,187
Total Expenses per Audited Statements$11,419,187
Total Expenses per Form 990$11,419,187
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 NO 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Robert Curran
Title
President
Phone
9495992193
Signed
2021-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Curran
Formed
1983
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
16

Preparer

Firm
Inouye Shively Klatt & Mccorvey Cpas Llp
Address
23041 AVENIDA DE LA CARLOTA 310, LAGUNA HILLS, CA 92653
Preparer
Barton E Mccorvey 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 Appendix399 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/ActivityOrMissionDesc0TO 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.
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IRS990/Desc0THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.
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IRS990/OtherAssetsTotalGrp/BOYAmt049418
IRS990/OtherAssetsTotalGrp/EOYAmt026700
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LANDSCAPE SERVICES
IRS990/OtherExpensesGrp/Desc1STREETS/DRIVES
IRS990/OtherExpensesGrp/Desc2SECURITY/PATROL SERVICE
IRS990/OtherExpensesGrp/Desc3WATER
IRS990/OtherExpensesGrp/ProgramServicesAmt03358837
IRS990/OtherExpensesGrp/ProgramServicesAmt13232973
IRS990/OtherExpensesGrp/ProgramServicesAmt21755988
IRS990/OtherExpensesGrp/ProgramServicesAmt31088242
IRS990/OtherExpensesGrp/TotalAmt03358837
IRS990/OtherExpensesGrp/TotalAmt13232973
IRS990/OtherExpensesGrp/TotalAmt21755988
IRS990/OtherExpensesGrp/TotalAmt31088242
IRS990/OtherLiabilitiesGrp/BOYAmt0168906
IRS990/OtherLiabilitiesGrp/EOYAmt0161766
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0298966
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0291442
IRS990/PrincipalOfficerNm0ROBERT CURRAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt09288567
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0372541
IRS990/PYOtherExpensesAmt09669772
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0404811
IRS990/PYRevenuesLessExpensesAmt0396147
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt09669772
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010065919
IRS990/ReconcilationRevenueExpnssAmt0196674
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0557847
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014019906
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011387628
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/AdditionsDuringYearAmt048000
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt0186640
IRS990ScheduleD/DistributionsDuringYearAmt039750
IRS990ScheduleD/EndingBalanceAmt0194890
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt011419187
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0161766
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt011615861
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/TotalExpensesPerForm990Amt011419187
IRS990ScheduleD/TotalLiabilityAmt0161766
IRS990ScheduleD/TotalRevenuePerForm990Amt011615861
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011615861
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt011419187
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt018983658
IRS990/TotalAssetsEOYAmt018116285
IRS990/TotalAssetsGrp/BOYAmt018983658
IRS990/TotalAssetsGrp/EOYAmt018116285
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt011058014
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0830385
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010588802
IRS990/TotalFunctionalExpensesGrp/TotalAmt011419187
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018299427
IRS990/TotalLiabilitiesEOYAmt017235380
IRS990/TotalLiabilitiesGrp/BOYAmt018299427
IRS990/TotalLiabilitiesGrp/EOYAmt017235380
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0684231
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0880905
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0341415
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0341415
IRS990/TotalProgramServiceExpensesAmt010588802
IRS990/TotalProgramServiceRevenueAmt0341415
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0557847
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011615861
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018983658
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018116285
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY NO 100
IRS990/USAddress/CityNm0ALISO VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CZMASTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT CURRAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09495992193
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-28
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 NO 100
ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
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/PreparationDt02021-09-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARTON E MCCORVEY CPA
ReturnHeader/ReturnTs02021-09-28T16:39:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CURRAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,116,285
Liabilities
$17,235,380
Net assets
$880,905
Revenue
$11,615,861
Expenses
$11,419,187
Net income
$196,674
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$14.1$0.79$16.9$16.8$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$19.0$0.39$10.4$10.5$0.11
2021Detailed filing. Detailed filing data is available for this year.$18.4$17.9$0.50$9.88$10.3$0.38
2020Detailed filing. Detailed filing data is available for this year.$18.1$17.2$0.88$11.6$11.4$0.20
2019Detailed filing. Detailed filing data is available for this year.$19.0$18.3$0.68$10.1$9.67$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.7$1.02$17.7$10.0$9.70$0.32
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$1.24$17.4$9.94$8.52$1.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.1$1.12$16.0$9.69$7.23$2.46
Peer Organizations

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