CSAC FINANCE CORPORATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CSAC FINANCE CORPORATION (EIN 94-3010425)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-01-24
IRS object ID: 202430249349301423
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-01-24T10:39:38-08:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	200570323	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Nelson & Associates CPAs	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2230 Longport Ct Ste 110	AddressLine1Txt
City	Elk Grove	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95758	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	943010425	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CSAC Finance Corporation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CSAC	BusinessNameControlTxt
Phone	9166508120	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1100 K Street 101	AddressLine1Txt
City	Sacramento	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95814	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Alan Fernandes	PersonNm
Person Title	CEO	PersonTitleTxt
Signature	2024-01-24	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Alan	PersonFirstNm
Person Last	Fernandes	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Michelle Nelson CPA CFE MST	PreparerPersonNm
PTIN	P00453363	PTIN
Phone	9162996800	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1100 K Street 101	AddressLine1Txt
City	Sacramento	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95814	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,317,349	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.csacfinancecorp.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1986	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	To provide a broad array of finance, investment, insurance and purchasing services to benefit California counties and related public agencies.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	11	TotalVolunteersCnt
Total Gross UBI	$403,072	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$12,710,932	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,623,925	CYProgramServiceRevenueAmt
PY Investment Income	$60,630	PYInvestmentIncomeAmt
CY Investment Income	$108,700	CYInvestmentIncomeAmt
PY Other Revenue	$162,861	PYOtherRevenueAmt
CY Other Revenue	$133,942	CYOtherRevenueAmt
PY Total Revenue	$12,934,423	PYTotalRevenueAmt
CY Total Revenue	$8,866,567	CYTotalRevenueAmt
PY Grants And Similar Paid	$5,100,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$5,600,000	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,274,748	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,696,040	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$999,315	PYOtherExpensesAmt
CY Other Expenses	$1,314,892	CYOtherExpensesAmt
PY Total Expenses	$7,374,063	PYTotalExpensesAmt
CY Total Expenses	$8,610,932	CYTotalExpensesAmt
PY Revenues Less Expenses	$5,560,360	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$255,635	CYRevenuesLessExpensesAmt
Total Assets BOY	$22,360,310	TotalAssetsBOYAmt
Total Assets EOY	$22,730,521	TotalAssetsEOYAmt
Total Liabilities BOY	$863,714	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$600,761	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$21,496,596	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$22,129,760	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	To provide a broad array of finance, investment, insurance and purchasing services to benefit California counties and related public agencies.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$5,200,000	ExpenseAmt
Desc	Grants to CSAC totaled $5,200,000.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,659,776	ExpenseAmt
Desc	Administered the CalTrust program, a California Joint Powers Authority which pools and invests the operating reserves and bond proceeds of local public agencies. This included extensive RFP processes and transition management for all of their service providers.The Investment Trust of California (CalTRUST) is a JPA established by public agencies in California for the purpose of pooling and investing local agency funds - operating reserves as well as bond proceeds. CalTRUST offers the option of five accounts to provide participating agencies with a convenient method of pooling funds a liquidity fund, a government fund, a short-term, and a medium-term, and a new ESG compliant money market fund. Each account seeks to attain as high a level of current income as is consistent with the preservation of principle.The Nationwide Retirement Solutions program is the largest deferred compensation program in the country for county employees. In California, over 65,000 county employees save for their retirement using this flexible, cost-effective employee benefit program. This program is the only one with a national oversight committee consisting of elected and appointed county officials who are plan participants. Additionally, an advisory committee comprised of California county officials provides additional feedback and oversight for this supplemental retirement program. Currently 32 counties in California have chosen Nationwide to help their employees save for retirement.The Coast2Coast Discount Prescription Card is available at no-cost to the county or taxpayers and will save county residents up to 75% on brand name and generic prescription drugs. The Coast2Coast program is already being used by over 35 counties in California. Not only does it offer savings to users, your county will receive $1.25 from Coast2Coast for every prescription filled by a cardholder. East Smart Pay is a product of Smart Easy Pay, a corporation formed by the CSAC Finance Corporation to help residents throughout California streamline their property tax payments. Through the Easy Smart Pay platform residents can pay their property taxes in installments via ACH or credit card with preferred processing fees. This program is currently being piloted in San Luis Obispo County.The CSAC FC has joined with NACo FSC to develop the California Tax Recovery and Compliance System (CalTRECS) program to help counties collect outstanding debts in a timely, cost-effective manner. The debt offset service allows counties and other local government to compile and submit their delinquencies for offset against pending state personal income tax refunds and lottery winnings. The California Cannabis Authority is a Joint Powers Authority established by county governments to develop and manage a statewide data platform. The platform will assist local governments that are regulating commercial cannabis activity by consolidating data from different channels into one resource to help local governments ensure maximum regulatory and tax compliance. In addition, the platform can help to facilitate financial services to the cannabis industry by linking willing financial institutions with interested businesses, and by providing critical data to ensure that all transactions and deposits are from legal transactions. The CSAC FC manages 211 California which is a network of the 211 systems throughout California. These critical agencies serve county residents by providing trusted connectivity to community, health, and social services. During times of disaster and recovery, 211 organizations are vital to assist residents find critical services and information. CashVest provides liquidity analysis and FinTech data services for counties and other public entities. This program is a new opportunity to help manage your organization's funds as a revenue-generating asset, identify the current marketplace value of your cash, and use time horizon data to maximize the value of all your financial resources.Public Surplus is the best government surplus auction system available. Find great deals on heavy equipment, cars, buses and even airplanes. This system was created with unique capabilities specifically for public agencies, making it much more than an auction site. The services we offer to both buyers and sellers is of the highest quality with a strong focus on customer care.The CSAC FC and Synoptek have partnered to offer a human firewall training program and fraud assessment. The human firewall program is a training program whereby a comprehensive approach is initiated that integrates baseline testing, using mock attacks, engaging interactive web-based training, and continuous assessment through simulated phishing attacks to build a more resilient and secure organization. Synoptek offers a wide range of security technology offerings to aid your county in remaining vigilant and secure.CSAC FC has partnered with the California School Board Association (CSBA) to bring the GAMUT platform to California Counties and other public agencies that allows for a virtual meeting minutes record keeping that conforms with the Brown Act. Agencies are able to use this simple yet robust software for meetings and policies as well as provide immediate public access and translates in more than 100 languages. The platform incorporates the needs of a virtual meeting environment with online voting and remote board access. Agencies can purchase the entire suite or select the module that best suits their governance team's needs.Procure America provides its clients with analytics and strategies that result in greater performance at lower costs. By leveraging decades of industry experience, Procure America generates an average savings of 34%, all while increasing operational efficiency, vendor accountability, and service levels. Procure America's experts have deep, industry-specific experience and will analyze all aspects of the supplier relationship-contractual, operational and invoice compliance. Knowledge, information and focus delivers results.Optum aspires to improve experiences and outcomes for everyone we serve while reducing the total cost of care. For individuals and families, Optum provides health care services, pharmacy services and health care financial services. For organizations, Optum provides business services and technology to health plans, providers, employers, life sciences and government.Treasury Curve was founded by a team of financial and technology innovators all-too-familiar with the pain treasury professionals face each day: How to efficiently manage both cash and investments, maximize idle cash and ensure compliance within strict investment policies. The result is a total solution designed to help you optimize your treasury, while giving you precious time back to optimize other areas in your finance and treasury areas.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$314,342	ExpenseAmt
Desc	The California Statewide Communities Development Authority (CSCDA) was created in 1988, under Californias Joint Exercise of Powers Act, to provide Californias local governments with an effective tool for the timely financing of community-based public benefit projects. Currently, more than 500 cities, counties and special districts have become Program Participants to CSCDA which serves as their conduit issuer and provides access to an efficient mechanism to finance locally-approved projects. CSCDA helps local governments build community infrastructure, provide affordable housing, create jobs, make access available to quality healthcare and education, and more.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$104,781	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$8,278,899	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Christy Higgins	PersonNm
Phone	9169551791	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1100 K Street STE 101	AddressLine1Txt
City	Sacramento	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95814	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Alan Fernandes
CEO	40.00	0.00	Yes (X)	$364,187	$0	$20,405
James Manker
Director of Business Development	40.00	0.00		$253,374	$0	$28,116
CHRISTY HIGGINS
Operations Manager	40.00	0.00		$122,294	$0	$58,098
Robert Pierce
COO	40.00	0.00	Yes (X)	$45,106	$0	$0
Leonard Moty
President	0.50	0.00	Yes (X)	$0	$0	$0	Yes (X)
Matt Jennings
Director	0.50	0.00		$0	$0	$0	Yes (X)
Elba Gonzalez
Director	0.50	0.00		$0	$0	$0	Yes (X)
Oscar Villegas
Director	0.50	0.00		$0	$0	$0	Yes (X)
Kathryn Barger
Director	0.50	0.00		$0	$0	$0	Yes (X)
Mary Zeeb
Director	0.50	0.00		$0	$0	$0	Yes (X)
Graham Knaus
Vice President	0.50	0.00	Yes (X)	$0	$0	$0	Yes (X)
William Rutland
Director	0.50	0.00		$0	$0	$0	Yes (X)
Susan Muranishi
Director	0.50	0.00		$0	$0	$0	Yes (X)
Richard Forster
Director	0.50	0.00		$0	$0	$0	Yes (X)
Ryan Alsop
Treasurer	0.50	0.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$784,961	TotalReportableCompFromOrgAmt
Total Other Compensation	$106,619	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Administrative fees	525990	$6,327,866	$6,327,866
Cal Trust income	523000	$254,957	$254,957
Coop purchasing	900099	$52,656	$52,656
Corporate Associates		$1,182,302	$1,182,302
Deferred comp program	525100	$806,144	$403,072	$403,072

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,623,925	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$559,482	TotalRevenueColumnAmt
Related Or Exempt Func Income	$559,482	RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$70,635	TotalRevenueColumnAmt
Related Or Exempt Func Income	$70,635	RelatedOrExemptFuncIncomeAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$450,782	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$450,782	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$450,782	TotalRevenueColumnAmt
Exclusion	-$450,782	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Miscellaneous Income	Desc
Business	900099	BusinessCd
Total Revenue Column	$63,307	TotalRevenueColumnAmt
Related Or Exempt Func Income	$63,307	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$63,307	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,866,567	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,914,277	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$403,072	UnrelatedBusinessRevenueAmt
Exclusion	-$450,782	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$5,600,000	TotalAmt
Program Services	$5,600,000	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$723,096	TotalAmt
Program Services	$607,401	ProgramServicesAmt
Management And General	$115,695	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$431,669	TotalAmt
Program Services	$411,943	ProgramServicesAmt
Management And General	$19,726	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$398,292	TotalAmt
Program Services	$346,855	ProgramServicesAmt
Management And General	$51,437	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$127,626	TotalAmt
Program Services	$113,375	ProgramServicesAmt
Management And General	$14,251	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$15,357	TotalAmt
Program Services	$13,053	ProgramServicesAmt
Management And General	$2,304	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$40,164	TotalAmt
Program Services	$39,901	ProgramServicesAmt
Management And General	$263	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$28,696	TotalAmt
Program Services	$9,354	ProgramServicesAmt
Management And General	$19,342	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$29,735	TotalAmt
Program Services	$25,275	ProgramServicesAmt
Management And General	$4,460	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$9,616	TotalAmt
Program Services	$8,174	ProgramServicesAmt
Management And General	$1,442	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,152	TotalAmt
Program Services	$11,362	ProgramServicesAmt
Management And General	$790	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$178,643	TotalAmt
Program Services	$154,091	ProgramServicesAmt
Management And General	$24,552	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$30,921	TotalAmt
Program Services	$26,283	ProgramServicesAmt
Management And General	$4,638	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Board Meetings & Events	$628,638	$597,876	$30,762
Program Development	$265,346	$237,849	$27,497
Other expenses	$50,181	$42,654	$7,527
MEMBERSHIPS/SPONSORSHIPS	$48,979	$41,632	$7,347

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$8,179	TotalAmt
Program Services	-$8,179	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,610,932	TotalAmt
Program Services	$8,278,899	ProgramServicesAmt
Management And General	$332,033	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$10,416,154	BOYAmt
EOY	$3,410,817	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$464,984	BOYAmt
EOY	$2,739,437	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,001,232	BOYAmt
EOY	$1,001,232	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$67,076	BOYAmt
EOY	$110,895	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$10,410,864	BOYAmt
EOY	$15,468,140	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,360,310	BOYAmt
EOY	$22,730,521	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$267,028	BOYAmt
EOY	$178,512	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$596,686	BOYAmt
EOY	$422,249	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$863,714	BOYAmt
EOY	$600,761	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,496,596	BOYAmt
EOY	$22,129,760	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,496,596	BOYAmt
EOY	$22,129,760	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,360,310	BOYAmt
EOY	$22,730,521	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$255,635	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$377,529	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO CSAC	$402,249
UNEARNED REVENUE	$20,000

Field	Value	IRS element (for citing)
Total Liability	$422,249	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,244,096	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$377,529	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$377,529	RevenueNotReportedAmt
Revenue Subtotal	$8,866,567	RevenueSubtotalAmt
Total Revenue Per Form990	$8,866,567	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,610,932	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$8,610,932	ExpensesSubtotalAmt
Total Expenses Per Form990	$8,610,932	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X : FIN48 Footnote	FormAndLineReferenceDesc
Explanation	The Corporation is exempt from income taxes under Section 501(c)(4) of the Internal Revenue Code. It is subject to tax on its unrelated business income. Income taxes are provided for the tax effects of unrelated business income reported in the financial statements. There are no differences between amounts reported in the financial statements and amounts reported in the tax return; accordingly, there are no deferred taxes.Management believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	County Supervisors Assoc CA	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1100 K Street 101	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95814	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	946000551	RecipientEIN
Cash Grant	$5,600,000	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Valuation Method Used	CASH	ValuationMethodUsedDesc
Purpose Of Grant	General Purpose	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt
Alan Fernandes
CEO	$364,187	$20,405	$384,592
CHRISTY HIGGINS
Operations Manager	$122,294	$27,000	$180,392	$31,098
James Manker
Director of Business Development	$253,374		$281,490	$28,116

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 1a: Relevant information in regards to selections on 1a.	FormAndLineReferenceDesc

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	Graham Knaus	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	ED of CSAC	RelationshipDescriptionTxt
Transaction	See Below	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part V Supplemental Information	FormAndLineReferenceDesc
Explanation	The CSAC Finance Corporation is affiliated with the California State Association of Counties (CSAC). The Executive Director of CSAC is a member of the Board of Directors of the CSAC Finance Corporation. In addition, the Corporation is affiliated with and has common directors with the California Counties Foundation (the Foundation). The Corporation leases office space from CSAC on an annual basis. The Corporation does not pay rent. CSAC administers payroll for the Corporation. The Corporation decides annually the amount of contribution granted to CSAC based on the Corporation's budget projections.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4d	OTHER PROGRAM SERVICES 4: The California Statewide Communities Development Authority (CSCDA) was created in 1988, under Californias Joint Exercise of Powers Act, to provide Californias local governments with an effective tool for the timely financing of community-based public benefit projects. Currently, more than 500 cities, counties and special districts have become Program Participants to CSCDA which serves as their conduit issuer and provides access to an efficient mechanism to finance locally-approved projects. CSCDA helps local governments build community infrastructure, provide affordable housing, create jobs, make access available to quality healthcare and education, and more.
Form 990, Part VI, Section B, Line 11b	The board is provided a copy of the 990 before it is filed.
Form 990, Part VI, Section B, Line 12c	The Board reviews the conflict of interest policy annually and any conflicts of interest is discussed during the board meeting.
Form 990, Part VI, Section B, Line 15a	The Compensation Committee determines the Executive Vice President's Compensation Package.
Form 990, Part VI, Section C, Line 19	Governing documents, policies and financial statements are available upon request at the organization's office.