2026-06-26T14:18:52-05:00 2025-12-31 330382278 INOUYE SHIVELY KLATT & MCCORVEY CPA'S 23282 MILL CREEK DR STE 200 LAGUNA HILLS CA 92653 990 2025-01-01 330006719 CZ MASTER ASSOCIATION C/O SEABREEZE CZMA 9495992193 26840 ALISO VIEJO PKWY 100 ALISO VIEJO CA 92656 PHILIP MITCHELL TREASURER 9495992193 2026-06-24 1 RANDALL R AZAR EA P03023951 9495866640 2026-06-24 2025 2025-03-06 01:10:19Z PHILIP MITCHELL 26840 ALISO VIEJO PKWY 100 ALISO VIEJO CA 92656 21393954 0 X WWW.CZMASTER.ORG X 1983 CA 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. 5 5 0 11 0 0 15846296 20576489 361957 480919 722744 336546 0 0 16930997 21393954 0 0 0 0 0 0 0 0 0 16798618 21572305 16798618 21572305 132379 -178351 14928016 8289657 14141475 7681467 786541 608190 X 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. 0 0 20336715 817465 THE 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. 20336715 0 0 0 1 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 0 0 1 1 1 0 CA X SEABREEZE MANAGEMENT COMPANY INC 9498551800 26840 ALISO VIEJO PKWY STE 100 ALISO VIEJO CA 92656 X EDWARD THANGARATNAM MEMBER AT LARGE 5.00 X 0 0 0 ERIC MUNK PRESIDENT 5.00 X X 0 0 0 JOSEPH KAUFMAN SECRETARY 5.00 X X 0 0 0 PHILIP MITCHELL TREASURER 5.00 X X 0 0 0 ALISA IVIE VICE PRESIDENT 5.00 X X 0 0 0 0 0 0 0 0 0 0 PREMIER PAVING INC PO BOX 1149 ONTARIO CA 91762 ASPHALT PAVING 10748469 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 31001-2374 PASADENA CA 91110 SECURITY 2239391 O'CONNELL LANDSCAPE MAINTENANCE 23091 ARROYO VISTA RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 1369361 RANCHO SANTA MARGARITA WATER DISTRICT PO BOX 7005 MISSION VIEJO CA 92690 WATER UTILITY 1356287 WENDT LANDSCAPE SERVICES INC 29714 AVENIDA DE LAS BANDERAS RANCHO SANTA MARGARITA CA 92688 LANDSCAPING 1072780 5 20576489 20576489 OTHER PROGRAM SERVICE REVENUE 531390 237988 237988 NON-RESIDENT MAINTENANCE 531390 154815 154815 TRANSPONDER FEES 531390 70425 70425 LEASE REVENUE 531190 17691 17691 480919 336546 336546 21393954 817465 0 0 864595 864595 151510 151510 14795 14795 14133 14133 46946 46946 329106 329106 STREETS/DRIVES 10192045 10192045 LANDSCAPE SERVICES 4390875 4390875 PROPERTY PROTECTION 2506946 2506946 WATER 1349634 1349634 1711720 1355520 356200 21572305 20336715 1235590 0 3804485 2276976 10329933 5365786 70138 66508 195282 181480 150000 150000 150000 378178 248907 14928016 8289657 1222152 482338 12310696 6648322 225519 214625 383108 336182 14141475 7681467 X 786541 608190 0 0 0 0 786541 608190 14928016 8289657 -178351 0 X X 0 1 X 1 0 1 1 0 FORM 990 SCHEDULE C THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. 0 225519 58250 69144 214625 1 X 150000 150000 150000 OTHER LIABILITIES 120423 LEASE LIABILITY 215759 336182 21393954 0 21393954 0 21393954 21572305 0 21572305 0 21572305 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. 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. 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.