Civic Intelligence

Cz Master Association C/O Keystone

990 • Fiscal year 2021 • EIN 33-0006719

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 31, 2022

Organization ProfileWWW.CZMASTER.ORG

Refreshing map…

26840 Aliso Viejo Pkwy 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

94th percentile

0.97x

Higher debt load relative to assets than 94% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

1.81x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Net Margin

18th percentile

-3.9%

Higher net margin than 18% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

32nd percentile

$0

Higher top officer pay than 32% of similar nonprofits.

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

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Asset Growth

31st percentile

1.4%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

15th percentile

-15%

Faster revenue growth than 15% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$18,373,944

Up $257,659 (+1.4%) from 2020

Net Assets

Down

$499,298

Down $381,607 (-43%) from 2020

Liabilities

Up

$17,874,646

Up $639,266 (+3.7%) from 2020

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin18th percentile

Revenue

Down

$9,877,658

Down $1,738,203 (-15%) from 2020

Expenses

Down

$10,259,265

Down $1,159,922 (-10%) from 2020

Net Income

Down

-$381,607

Down $578,281 (-294%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2021

Assets$18,373,944
Liabilities$17,874,646
Net Assets$499,298
Open 2021 Filing

Operations Trend

Revenue Growth15th 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

2021

Revenue$9,877,658
Expenses$10,259,265
Net Income-$381,607
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 31, 2022
Return Version
2021v4.2
Gross Receipts
$9,877,658
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$11,387,628$11,938,855▲ $551,227
Cash and Non-Interest-Bearing Accounts$6,182,800$5,950,878▼ $231,922
Cap Stk Tr Prin Current Funds$880,905$499,298▼ $381,607
Prepaid Expenses and Deferred Charges$291,442$261,941▼ $29,501
Land, Buildings, and Equipment, Net$150,000$150,000→ $0
Accounts Receivable$77,715$67,953▼ $9,762
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$18,116,285$18,373,944▲ $257,659
Other Assets Total$26,700$4,317▼ $22,383
Liabilities
Deferred Revenue$16,577,576$16,888,128▲ $310,552
Accounts Payable and Accrued Expenses$301,148$554,648▲ $253,500
Escrow Account Liability$194,890$244,954▲ $50,064
Other Liabilities$161,766$186,916▲ $25,150
Total Liabilities$17,235,380$17,874,646▲ $639,266
Net Assets / Fund Balance
Total Net Assets Fund Balance$880,905$499,298▼ $381,607
Total Liabilities and Net Assets / Fund Balance$18,116,285$18,373,944▲ $257,659

Asset Categories

AssetBook ValueDepreciationBasis
Land$150,000--
Compensation and Service Providers
Top Officer Pay32nd percentile

Board Members and Trustees

NameTitle
Robert CurranPresident
Ahmad Reza AnsariVice President
Philip MitchellMember at Large
Eric MunkSecretary
Xochitl YochamTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allied Universal Security ServicesSecurityPO BOX 31001-2374, Pasadena, CA 91110$671,825
O'connell Landscape MaintenanceLandscaping23091 ARROYO VISTA, Rancho Santa Margarita, CA 92688$618,502
Wendt Landscape Services INCLandscaping29714 AVENIDA DE LAS BANDERAS, Rancho Santa Margarita, CA 92688$523,229
Rancho Santa Margarita Water DistrictWater UtilityPO BOX 7005, Mission Viejo, CA 92690$451,501
Powerstone Property ManagementProperty Management9060 IRVINE CENTER DR STE 200, Irvine, CA 92618$447,803
Revenue and Support

Revenue Composition

Contributions and Grants
$9,436,215
Program Service Revenue
$369,579
Investment Income
$71,864
Other Revenue
$0
Change in Net Assets
$-381,607

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,877,658
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,877,658
Total Revenue per Form 990
$9,877,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,259,265
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$857,003$94,725-$951,728
Fees for Services Management-$722,580-$722,580
Insurance$247,943--$247,943
Other Expenses$247,418--$247,418
Fees for Services Legal$114,446--$114,446
Occupancy$51,682--$51,682
Fees for Services Accounting-$8,350-$8,350
Office Expenses$7,883--$7,883
Total Functional Expenses$9,433,610$825,655$0$10,259,265

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,259,265
Total Expenses per Audited Statements$10,259,265
Total Expenses per Form 990$10,259,265
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$186,916
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 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Alisa Ivie
Title
Treasurer
Phone
9495992193
Signed
2022-10-31
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
15

Preparer

Firm
INOUYE SHIVELY KLATT & MCCORVEY CPA'S
Address
23282 MILL CREEK DRIVE SUITE 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 Appendix398 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/EOYAmt04317
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LANDSCAPE SERVICES
IRS990/OtherExpensesGrp/Desc1SECURITY/PATROL SERVICE
IRS990/OtherExpensesGrp/Desc2WATER
IRS990/OtherExpensesGrp/Desc3GENERAL MAINTENANCE AND
IRS990/OtherExpensesGrp/ProgramServicesAmt04721693
IRS990/OtherExpensesGrp/ProgramServicesAmt11926954
IRS990/OtherExpensesGrp/ProgramServicesAmt21258588
IRS990/OtherExpensesGrp/ProgramServicesAmt3247418
IRS990/OtherExpensesGrp/TotalAmt04721693
IRS990/OtherExpensesGrp/TotalAmt11926954
IRS990/OtherExpensesGrp/TotalAmt21258588
IRS990/OtherExpensesGrp/TotalAmt3247418
IRS990/OtherLiabilitiesGrp/BOYAmt0161766
IRS990/OtherLiabilitiesGrp/EOYAmt0186916
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0291442
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0261941
IRS990/PrincipalOfficerNm0ROBERT CURRAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011058014
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0216432
IRS990/PYOtherExpensesAmt011419187
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0341415
IRS990/PYRevenuesLessExpensesAmt0196674
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt011419187
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011615861
IRS990/ReconcilationRevenueExpnssAmt0-381607
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0441443
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011387628
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011938855
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/AdditionsDuringYearAmt093246
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt0194890
IRS990ScheduleD/DistributionsDuringYearAmt043182
IRS990ScheduleD/EndingBalanceAmt0244954
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt010259265
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0186916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09877658
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/TotalExpensesPerForm990Amt010259265
IRS990ScheduleD/TotalLiabilityAmt0186916
IRS990ScheduleD/TotalRevenuePerForm990Amt09877658
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09877658
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010259265
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/TotalAssetsBOYAmt018116285
IRS990/TotalAssetsEOYAmt018373944
IRS990/TotalAssetsGrp/BOYAmt018116285
IRS990/TotalAssetsGrp/EOYAmt018373944
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09436215
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0825655
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09433610
IRS990/TotalFunctionalExpensesGrp/TotalAmt010259265
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017235380
IRS990/TotalLiabilitiesEOYAmt017874646
IRS990/TotalLiabilitiesGrp/BOYAmt017235380
IRS990/TotalLiabilitiesGrp/EOYAmt017874646
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0880905
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0499298
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0369579
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0369579
IRS990/TotalProgramServiceExpensesAmt09433610
IRS990/TotalProgramServiceRevenueAmt0369579
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0441443
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09877658
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018116285
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018373944
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ALISO VIEJO
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IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CZMASTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALISA IVIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09495992193
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-31
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/PreparerFirmGrp/PreparerFirmEIN0330382278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INOUYE SHIVELY KLATT & MCCORVEY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023282 MILL CREEK DRIVE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092653
ReturnHeader/PreparerPersonGrp/PhoneNum09495866640
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFEREY A KLATT CPA
ReturnHeader/ReturnTs02022-11-02T16:29:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0IVIE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,373,944
Liabilities
$17,874,646
Net assets
$499,298
Revenue
$9,877,658
Expenses
$10,259,265
Net income
-$381,607
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
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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