2020-11-12T15:52:34-06:00 2019-12-31 330382278 INOUYE SHIVELY KLATT & MCCORVEY CPAS LLP 23041 AVENIDA DE LA CARLOTA 310 LAGUNA HILLS CA 92653 990 2019-01-01 330006719 CZ MASTER ASSOCIATION C/O POWERSTONE CZMA 9497163998 9060 IRVINE CENTER DRIVE NO 200 IRVINE CA 92618 XOCHITL YOCHAM TREASURER 9497163998 2020-11-12 1 DOUGLAS E SHIVELY CPA P00012603 9495866640 2020-11-12 70.235.119.149 2020-11-12 15:45:11 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F9E9C517FD58C874586BB43824383B5E4F704DD7 2019 2021-04-22 16:20:28Z X XOCHITL YOCHAM 9060 IRVINE CENTER DRIVE NO 200 IRVINE CA 92618 10065919 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 20 0 0 9379800 9288567 343532 404811 292347 372541 0 0 10015679 10065919 0 0 0 0 0 0 0 0 0 9697667 9669772 9697667 9669772 318012 396147 18723137 18983658 1015880 18299427 17707257 684231 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 8826481 777352 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. 8826481 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 8 0 1 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 1 0 1 0 1 1 1 0 X POWERSTONE PROPERTY MANAGEMENT 9497163998 9060 IRVINE CENTER DRIVE STE 200 IRVINE CA 92618 X PHILLIP MITCHELL VICE PRESIDENT 5.00 X X 0 0 0 ROBERT CURRAN PRESIDENT 5.00 X X 0 0 0 ERIC MUNK SECRETARY 5.00 X X 0 0 0 XOCHITL YOCHAM TREASURER 5.00 X X 0 0 0 AHMAD ANSARI MEMBER AT LARGE 5.00 X 0 0 0 0 0 0 0 0 0 0 WENDT LANDSCAPE SVC 29714 AVE DE LAS BANDERAS RANCHO SANTA MARG CA 92688 LANDSCAPING 1888475 ALLIED UNIVERSAL SECURITY SERVICES 1551 N TUSTIN AVE STE 650 SANTA ANA CA 92705 SECURITY 1501121 KEYSTONE PACIFIC PROPERTY MGMT 16775 VON KARMAN AVE STE 100 IRVINE CA 92606 MANAGEMENT 885333 O'CONNELL LANDSCAPE MAINTENANCE 1921 S YALE ST SANTA ANA CA 92704 LANDSCAPING 821207 UNITED AGENCIES INC 301 E COLORADO BLVD STE 200 PASADENA CA 91101 INSURANCE 223746 5 9288567 9288567 404811 404811 404811 372541 372541 10065919 777352 0 0 747624 747624 104825 104825 8150 8150 58144 58144 209836 209836 LANDSCAPE SERVICES 2951337 2951337 STREETS/DRIVES 2150917 2150917 SECURITY/PATROL SERVICE 1651464 1651464 WATER 912512 912512 874963 787446 87517 9669772 8826481 843291 0 3884891 4372774 14273089 14019906 39070 92594 327510 298966 150000 150000 150000 48577 49418 18723137 18983658 428557 230836 243657 17713045 173140 186640 170526 168906 1015880 18299427 X 288084 684231 0 0 17419173 0 17707257 684231 18723137 18983658 X 396147 -17419173 X X 0 1 X 1 0 1 1 0 FORM 990 SCHEDULE C THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. 0 173140 59220 45720 186640 1 X 150000 150000 150000 OTHER LIABILITIES 161766 INCOME TAXES PAYABLE 7140 168906 10065919 0 10065919 0 10065919 9669772 0 9669772 0 9669772 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 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. 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.