2024-05-09T11:14:55-05:00 2023-06-30 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2022-07-01 680017965 CALIFORNIA COUNTIES FOUNDATION CALI 9163277500 1100 K STREET 101 SACRAMENTO CA 95814 GRAHAM KNAUS CEO&SECRETARY 9163277500 2024-05-09 1 GRAHAM KNAUS 999009999 1 LAUREN A HAVERLOCK P00545829 2099556100 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GRAHAM KNAUS 1100 K STREET 101 SACRAMENTO CA 95814 1210196 0 X N/A X 1983 CA EDUCATE CITIZENS & RESEARCH. 13 11 0 18 0 0 755190 634006 417924 557917 10849 18273 0 0 1183963 1210196 0 0 0 0 483602 480749 0 0 0 474458 563137 958060 1043886 225903 166310 1399557 1563655 272929 279714 1126628 1283941 X THE CALIFORNIA COUNTIES FOUNDATION SUPPORTS THE CONTINUING EDUCATION OF COUNTY ELECTED AND APPOINTED OFFICIALS IN LEADERSHIP, CITIZEN ENGAGEMENT AND KNOWLEDGE COMPETENCIES, AND EXPANSION OF THE KNOWLEDGE BASE OF CALIFORNIA COUNTIES THROUGH THE SUPPORT OF RESEARCH IN AREAS OF IMPORTANCE TO COUNTIES. 1 0 786001 0 528751 CSAC INSTITUTE - THE INSTITUTE OFFERS PROFESSIONAL EDUCATION AND CREDENTIAL OPPORTUNITIES MAINLY TO COUNTY SUPERVISORS AND SENIOR EXECUTIVES WHO HAVE FEW ACCESSIBLE OPPORTUNITIES FOR PROFESSIONAL CONTINUING EDUCATION. 203198 0 29166 THE CSAC GRANTS INITIATIVE PROGRAM OFFERS COUNTIES GUIDANCE THROUGH GRANT IDENTIFICATION, PREPARATION, AND WRITING. SERVICE REVENUE IS RECOGNIZED AS THE ASSOCIATED EXPENSES ARE INCURRED. 6250 0 0 FUNDED BY THE PEW CHARITABLE TRUSTS AND THE LAURA AND JOHN ARNOLD FOUNDATION, CSAC PARTNERED WITH 16 COUNTIES PROVIDING GRANT-FUNDED TECHNICAL ASSISTANCE FOCUSED ON IMPROVING EVIDENCE-BASED PRACTICES IN LOCAL CRIMINAL JUSTICE PROGRAMS THROUGH A CSAC STRATEGIC FRAMEWORK. HELD 10 VIRTUAL WORKSHOPS WITH OVER 100 ENROLLED PARTICIPANTS IN EACH WORKSHOP WITH 60-70% ATTENDANCE THROUGHOUT THE SEMINARS. FINALIZED THE GRANTS WITH A YEAR-END CONVENING THAT HAD 17 COUNTY PARTNERS AND 64 PARTICIPANTS TOTAL, INCLUDING 13 INDIVIDUALS IN THE ROLES OF CHIEF, DEPUTY CHIEF, OR ASSISTANT CHIEF PROBATION OFFICER. 995449 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 22 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 0 0 0 0 CA X EVELYN COOK 9163277500 1100 K STREET 101 SACRAMENTO CA 95814 GRAHAM KNAUS CEO & SECRETARY 1.00 39.00 X X 0 402175 207242 MANUEL RIVAS JR CEO (THRU 3/23) 1.00 39.00 X X 0 322881 149209 ALAN FERNANDES DIRECTOR 0.13 40.00 X 0 364187 20405 CHASTITY BENSON COO (THRU 4/23) 40.00 0.00 X 141804 0 84655 RYAN SOUZA PROGRAM DIRECTOR (THRU 12/23) 5.00 22.00 X 22275 98008 76335 BRUCE GIBSON PRESIDENT 1.00 8.00 X X 0 0 0 JOHN GIOIA VICE PRESIDENT 0.13 0.50 X X 0 0 0 ED SCOFIELD TREASURER (THRU 11/22) 1.00 0.00 X X 0 0 0 VITO CHIESA TREASURER (AS OF 11/22) 1.00 0.50 X X 0 0 0 WENDY ROOT ASKEW DIRECTOR 0.13 0.00 X 0 0 0 FRANK BENEST DIRECTOR (THRU 11/22) 0.13 0.00 X 0 0 0 SARAH J CARRILLO DIRECTOR 0.13 0.00 X 0 0 0 TRACY ICOVINGTON DIRECTOR 0.13 0.00 X 0 0 0 TAMI DOUGLAS-SCHATZ DIRECTOR 0.13 0.00 X 0 0 0 JEFF GRIFFITH DIRECTOR 0.13 8.00 X 0 0 0 DALLIN KIMBLE DIRECTOR 0.13 0.00 X 0 0 0 PAUL NERLAND DIRECTOR 0.13 0.00 X 0 0 0 HELEN ROBBINS-MEYER DIRECTOR (THRU 11/22) 0.13 0.00 X 0 0 0 TERRY WOODROW DIRECTOR 0.13 0.50 X 0 0 0 PAUL DANCZYK COO (AS OF 5/23) 40.00 0.00 X 0 0 0 164079 1187251 537846 1 0 1 0 0 559639 74367 634006 INSTITUTE REGISTRATION 611430 499151 499151 CSAC GRANT INITIATIVE 611710 29166 29166 29600 29600 557917 18273 18273 1210196 557917 0 18273 X 222912 222912 173615 173615 66276 66276 13362 13362 4584 4584 22240 22240 111042 111042 24775 24452 323 19416 19416 31500 21910 9590 40674 40674 INSTRUCTOR EXPENSE 199662 199662 EVENT 91599 90476 1123 EQUIPMENT 6158 6158 16071 910 15161 1043886 995449 48437 0 11016 2171 669513 637695 33609 222295 18746 25940 666673 675554 1399557 1563655 80229 78646 52870 167324 139830 33744 272929 279714 X 1101628 1283941 25000 0 1126628 1283941 1399557 1563655 166310 -8997 0 X 0 1 X 1 0 X 582976 1049719 756810 755190 634006 3778701 582560 295612 380453 417924 557917 2234466 1165536 1345331 1137263 1173114 1191923 6013167 266318 856052 651646 606256 626987 3007259 0 266318 856052 651646 606256 626987 3007259 3005908 9894 13862 15076 10849 18273 67954 9894 13862 15076 10849 18273 67954 1175430 1359193 1152339 1183963 1210196 6081121 0.49430 0.53670 0.01120 0.00870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO RELATED ENTITIES 33744 33744 X 1284453 -8997 83254 74257 1210196 0 1210196 1127140 83254 83254 1043886 0 1043886 PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAX ON INCOME RELATED TO ITS EXEMPT PURPOSE UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. INCOME UNRELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE MAY CONSTITUTE UNRELATED BUSINESS INCOME UNDER IRC SECTIONS 511 THROUGH 515. THE FOUNDATION HAS NO UNRECOGNIZED TAX BENEFITS AS JUNE 30, 2023 AND 2022. 0 0 0 0 0 0 0 0 0 GRAHAM KNAUS CEO & SECRETARY 0 362548 0 0 0 39627 0 172333 0 34909 0 609417 0 0 MANUEL RIVAS JR CEO (THRU 3/23) 0 300671 0 0 0 22210 0 134939 0 14270 0 472090 0 0 ALAN FERNANDES DIRECTOR 0 364187 0 0 0 0 0 20405 0 0 0 384592 0 0 CHASTITY BENSON COO (THRU 4/23) 134671 0 0 0 7133 0 72354 0 12301 0 226459 0 0 0 RYAN SOUZA PROGRAM DIRECTOR (THRU 12/23) 22246 97882 0 0 29 126 11351 49944 2785 12255 36411 160207 0 0 PART I, LINE 3 COMPENSATION WAS DETERMINED BY A RELATED ORGANIZATION THAT USED AN INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION SURVEY OR STUDY TO ESTABLISH COMPENSATION, AND WAS APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PART III, LINE 2 THE CSAC GRANTS INITIATIVE PROGRAM WAS CREATED DURING THE YEAR. FORM 990, PART V - LINE 2 THE ORGANIZATION PAYS SALARY AND WAGES; HOWEVER, IT REMITS ALL W-2S THROUGH A RELATED ORGANIZATION. AS SUCH, THE ORGANIZATION DOES NOT REPORT ANY W-2S ON PART V LINE 2A. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S BYLAWS DETAIL OUT THE BOARD COMPOSITION FOR EACH OF THE 15 BOARD MEMBERS. THE BOARD IS NOT A SELF PERPETUATING BOARD, HOWEVER BOARD MEMBER POSITIONS ARE BASED ON CERTAIN ROLES AND REPRESENTATIONS. PLEASE SEE THE RESPONSE TO PART VI, LINE 7A FOR MORE DETAIL. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATION SHALL INCLUDE 15 DIRECTORS COMPRISED OF THE FOLLOWING, WHICH INCLUDE REPRESENTATIVES FROM COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA (CSAC), CSAC FINANCE CORP (CSACFC), AND COUNTY ADMINISTRATORS OFFICERS ASSOCIATION OF CALIFORNIA (CAOAC): CSAC ELECTED OFFICER CSAC TREASURER CSAC EXECUTIVE DIRECTOR 3 COUNTY SUPERVISORS 3 COUNTY ADMINISTRATORS HUMAN RESOURCE DIRECTOR COUNTY COUNSEL CSACFC EXECUTIVE VICE PRESIDENT CSAC CORPORATE PARTNER CSAC INSTITUTE FACULTY MEMBER CAOAC EXECUTIVE DIRECTOR FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE SECRETARY BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C CCF'S BOARD MEMBERS ARE REQUIRED ANNUALLY TO BE FAMILIAR WITH THE TERMS OF THE CONFLICT OF INTEREST POLICY, AND TO ACKNOWLEDGE BY THEIR SIGNATURES THAT THEY ARE ACTING IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE POLICY. BOARD MEMBERS ARE REQUIRED TO MAKE A FULL DISCLOSURE TO THE BOARD OF DIRECTORS OF ALL MATERIAL FACTS REGARDING ANY POSSIBLE CONFLICT OF INTEREST, TO DESCRIBE THE TRANSACTION, AND TO DISCLOSE THE DETAILS OF THEIR INTEREST. THE CONFLICT OF INTEREST POLICY FOR OFFICERS AND KEY EMPLOYEES IS IN THE EMPLOYEE HANDBOOK WITH A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS AS THEY OCCUR. A CONFLICT OF INTEREST DISCLOSURE FORM IS REQUIRED TO BE SIGNED ANNUALLY. FAILURE TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 111,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,042. COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA 1100 K STREET SUITE 101 SACRAMENTO CA 95814 946000551 REPRESENT COUNTY GOVERNMENT CA 501(C)(4) N/A 0 CSAC FINANCE CORPORATION 100 K STREET SUITE 100 SACRAMENTO CA 95814 943010425 TO PROVIDE FINANCING, INVESTING, INSURANCE AND PURCHASING SERVICES CA 501(C)(4) COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA C 559639 FMV