2025-05-15T17:50:53-05:00 2024-06-30 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2023-07-01 946000551 COUNTY SUPERVISORS ASSOCIATION OF CALIF COUN 9163277500 1100 K STREET SUITE 101 SACRAMENTO CA 95814 CHASTITY BENSON COO 9163277500 2025-05-15 1 1 LAUREN A HAVERLOCK P00545829 9165038100 2025-04-11 2023 2025-03-06 01:10:19Z CALIFORNIA STATE ASSOC OF COUNTIES CHASTITY BENSON 1100 K STREET SUITE 101 SACRAMENTO CA 95814 12220133 0 X WWW.CSAC.COUNTIES.ORG X 1911 CA TO REPRESENT COUNTY GOVERNMENT BEFORE THE CALIFORNIA LEGISLATURE, ADMINISTRATIVE AGENCIES AND SUPPORT COUNTY GOVERNMENT. 58 56 147 58 45555 0 5600000 5646270 5759655 5778779 263862 529648 -24698 26695 11598819 11981392 656718 124572 0 0 6937674 7254707 0 0 0 3249748 4626615 10844140 12005894 754679 -24502 16308413 16034391 2652202 2376562 13656211 13657829 X TO REPRESENT COUNTY GOVERNMENT BEFORE THE CALIFORNIA LEGISLATURE, ADMINISTRATIVE AGENCIES AND SUPPORT COUNTY GOVERNMENT. CSAC PLACES A STRONG EMPHASIS ON EDUCATING THE PUBLIC ABOUT THE VALUE AND NEED FOR COUNTY PROGRAMS AND SERVICES. 0 0 5192766 124572 4086923 LEGISLATIVE AFFAIRS - REPRESENT COUNTIES TO THE LEGISLATURE, GOVERNOR'S OFFICE, AGENCIES, COMMISSIONS, AND OTHER STATE BODIES. 1199055 717607 COMMUNICATIONS - ANALYZE AND REPORT TO COUNTIES ABOUT IMPORTANT DECISIONS MADE AT THE STATE AND FEDERAL LEVELS THROUGH THE CSAC BULLETIN, OUR WEBSITE, EMAIL ALERTS, AND POLICY COMMITTEE MEETINGS. THE WEEKLY ELECTRONIC CSAC BULLETIN IS DISTRIBUTED TO MORE THAN 3,500 SUBSCRIBERS. 787248 364089 LITIGATION COORDINATION - MONITOR LITIGATION OF CONCERN TO COUNTIES STATEWIDE, COORDINATE THE DEFENSE OF MAJOR MULTI-COUNTY LITIGATION, PROVIDE AMICUS (FRIEND OF THE COURT) SUPPORT WHERE APPROPRIATE AND DISSEMINATE CURRENT INFORMATION TO COUNTY COUNSELS IN THE FORM OF LITIGATION ALERTS AND UPDATES ON CASES INVOLVING PUBLIC LAW ISSUES. 1359624 610160 CSAC GRANTS INITIATIVE PROGRAM - THE CSAC GRANTS INITIATIVE PROGRAM OFFERS COUNTIES GUIDANCE THROUGH GRANT IDENTIFICATION, PREPARATION, AND WRITING. SERVICE REVENUE IS RECOGNIZED AS THE ASSOCIATED EXPENSES ARE INCURRED. 1359624 610160 8538693 0 1 0 1 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 24 0 1 147 1 1 1 0 0 0 0 0 0 0 X 58 56 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X EVELYN COOK 9163277500 1100 K STREET SACRAMENTO CA 95814 GRAHAM KNAUS CEO 40.00 0.50 X 460706 0 188352 JACQUELINE WALKOW CPO 40.00 0.00 X 292773 0 166158 CHASTITY BENSON COO 40.00 0.00 X 191843 53227 157942 JOLIE ONODERA SR. LEGISLATIVE ADVOCATE, HEALTH & BEHAVIORAL HEAL 40.00 0.00 X 206321 0 131958 FARRAH MCDAID TING DIR OF PUB AFFAIRS & MEMBER SERV (THRU 03/24) 40.00 0.00 X 214870 0 110076 JUSTIN GARRETT SR. LEGISLATIVE ADVOCATE, HUMAN SERVICE 40.00 0.00 X 188056 0 86674 CATHERINE FREEMAN SR. LEG. ADVOCATE, AG, ENVIRO & NAT. RESOURCES 40.00 0.00 X 169515 0 97755 RYAN MORIMUNE SR. LEG. ADVOCATE, ADMIN OF JUSTICE 40.00 0.00 X 163798 0 75543 BRUCE GIBSON PRESIDENT 8.00 0.50 X X 0 0 0 JEFF GRIFFITHS FIRST VICE PRESIDENT 8.00 0.50 X X 0 0 0 SUSAN ELLENBERG SECOND VICE PRESIDENT 8.00 0.50 X X 0 0 0 ED VALENZUELA - IMMEDIATE PAST PRESIDENT (THRU 11/23), DIRECTOR 8.00 0.00 X X 0 0 0 CHUCK WASHINGTON IMMEDIATE PAST PRESIDENT 8.00 0.00 X X 0 0 0 LEE ADAMS DIRECTOR 0.50 0.00 X 0 0 0 LUIS ALEJO DIRECTOR 0.50 0.00 X 0 0 0 JESSE ARMENDAREZ DIRECTOR 0.50 0.00 X 0 0 0 KATHRYN BARGER DIRECTOR 0.50 0.00 X 0 0 0 DON BLASER DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 KENT BOES DIRECTOR 0.50 0.00 X 0 0 0 GARY BRIDGES DIRECTOR (AS OF 11/23) 0.50 0.00 X 0 0 0 MICHELLE BUSHNELL DIRECTOR 0.50 0.00 X 0 0 0 RYAN CAMPBELL DIRECTOR 0.50 0.00 X 0 0 0 DAVID CANEPA DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 CANDY CARLSON DIRECTOR 0.50 0.00 X 0 0 0 KEITH CARSON DIRECTOR 0.50 0.00 X 0 0 0 GRANT CARMON DIRECTOR 0.50 0.00 X 0 0 0 DOUG CHAFFEE DIRECTOR 0.50 0.00 X 0 0 0 VITO CHIESA DIRECTOR 0.50 0.50 X 0 0 0 NED COE DIRECTOR 0.50 0.00 X 0 0 0 RUBIN CRUSE ADVISOR, DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 KEVIN CRYE DIRECTOR (AS OF 11/23) 0.50 0.00 X 0 0 0 RICH DESMOND DIRECTOR 0.50 0.00 X 0 0 0 JESUS E ESCOBAR DIRECTOR 0.50 0.00 X 0 0 0 DAN FLORES DIRECTOR 0.50 0.00 X 0 0 0 RICHARD FORSTER DIRECTOR 0.50 0.00 X 0 0 0 LUCAS FRERICHS DIRECTOR 0.50 0.00 X 0 0 0 CHRIS GALLAGHER DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 TIM GARMAN DIRECTOR 0.50 0.00 X 0 0 0 JOHN GIOIA DIRECTOR 0.50 0.50 X 0 0 0 LETICIA GONZALEZ DIRECTOR 0.50 0.00 X 0 0 0 BEA GONZALEZ DIRECTOR 0.50 0.00 X 0 0 0 BONNIE GORE DIRECTOR 0.50 0.00 X 0 0 0 JAMES GORE DIRECTOR (AS OF 11/23) 0.50 0.00 X 0 0 0 RYAN GREGORY DIRECTOR 0.50 0.00 X 0 0 0 HEIDI HALL DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 ERIN HANNIGAN DIRECTOR 0.50 0.00 X 0 0 0 JOHN HASCHAK DIRECTOR 0.50 0.00 X 0 0 0 JOHN HIDAHL DIRECTOR 0.50 0.00 X 0 0 0 LYNDA HOPKINS DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 CHRIS HOWARD DIRECTOR 0.50 0.00 X 0 0 0 TOD KIMMELSHUE DIRECTOR 0.50 0.00 X 0 0 0 RIC LEUTWYLER DIRECTOR 0.50 0.00 X 0 0 0 KELLY LONG DIRECTOR 0.50 0.00 X 0 0 0 RAFAEL MANDELMAN DIRECTOR 0.50 0.00 X 0 0 0 TOM MCGOWAN DIRECTOR 0.50 0.00 X 0 0 0 BRUCE MCPHERSON DIRECTOR 0.50 0.00 X 0 0 0 BUDDY MENDES DIRECTOR 0.50 0.00 X 0 0 0 MILES MENETREY DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 TRINA ORRILL DIRECTOR 0.50 0.00 X 0 0 0 LETICIA PEREZ DIRECTOR (AS OF 11/23) 0.50 0.00 X 0 0 0 V MANUEL PEREZ DIRECTOR 0.50 0.00 X 0 0 0 JOHN PETERS DIRECTOR 0.50 0.00 X 0 0 0 ROBERT RICKMAN DIRECTOR 0.50 0.00 X 0 0 0 RUSTY ROBINSON DIRECTOR (AS OF 11/23) 0.50 0.00 X 0 0 0 BRUNO SABATIER DIRECTOR 0.50 0.00 X 0 0 0 MARY SACKETT DIRECTOR 0.50 0.00 X 0 0 0 ZACK SCRIVNER DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 AMY SHUKLIAN DIRECTOR 0.50 0.00 X 0 0 0 SCOTT SILVEIRA DIRECTOR 0.50 0.00 X 0 0 0 ROSEMARIE SMALLCOMBE DIRECTOR (AS OF 11/23) 0.50 0.00 X 0 0 0 BENJAMIN STOPPER DIRECTOR 0.50 0.00 X 0 0 0 WENDY TYLER ADVISOR, DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 NORA VARGAS DIRECTOR 0.50 0.00 X 0 0 0 DOUG VERBOON DIRECTOR (THRU 11/23) 0.50 0.00 X 0 0 0 DAS WILLIAMS DIRECTOR 0.50 0.00 X 0 0 0 TERRY WOODROW DIRECTOR 0.50 0.50 X 0 0 0 1887882 53227 1014458 17 0 1 0 OAKLAND MARRIOTT CITY CENTER 1001 BROADWAY OAKLAND CA 94607 EVENT VENUE 577799 PARAGON GOVERNMENT SERVICES 220 EYE STREET NE STE 240 WASHINGTON DC 20002 FEDERAL LOBBYISTS 340800 SYNOPTEK LLC 412 E PARKCENTER BLVD STE 300 BOISE ID 83706 IT MANAGEMENT SERVICES 169847 KEELY MB STRATEGIES INC 5633 SPILMAN AVE SACRAMENTO CA 95819 CONSULTING SERVICES 157494 SIGHT AND SOUND AUDIO 4949 FLORIN PERKINS RD STE 10 SACRAMENTO CA 95826 AUDIO AND VISUAL SERVICES 149919 5 5646270 5646270 MEMBERSHIP DUES & ASSESSMENTS 900099 4086923 4086923 COUNTY MANAGEMENT FEES 541200 717607 717607 MEETINGS 900099 610161 610161 364088 364088 5778779 529648 529648 197218 238741 -41523 -41523 -41523 PRINT SHOP 561439 55549 45555 9994 MISCELLANEOUS 900099 12669 12669 68218 11981392 5778779 45555 510788 124572 124572 1623840 1120450 503390 3659054 2532509 1126545 1201022 834064 366958 700803 505823 194980 69988 47772 22216 234074 5182 228892 92990 92990 457178 457178 175053 3879 171174 730414 567246 163168 6990 6990 29892 29892 609128 546758 62370 1141426 1141426 7717 7717 33850 33850 REPAIRS AND MAINTENANCE 221268 221268 886635 614952 271683 12005894 8538693 3467201 0 300 419 5353702 5118798 1447920 1141462 334348 426685 3595018 2745356 830236 849662 7148334 7466815 0 22875 1193573 1007675 16308413 16034391 1272846 1597501 621602 383665 684663 386932 73091 8464 2652202 2376562 X 13656211 13657829 13656211 13657829 16308413 16034391 -24502 26120 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 1 X 398049 398049 858364 858365 -1 1883178 1525018 358160 155480 105019 50461 299947 256954 42993 849662 FUNDS HELD IN CUSTODIAL ACCOUNTS 386932 DUE FROM AFFILIATES 620743 1007675 DUE TO AFFILIATES 8464 8464 X PART IV, LINE 2B: CSAC PERFORMS ACCOUNTING SERVICES FOR THE COUNTY ADMINISTRATIVE OFFICERS AND CASE DATA SYSTEM MANAGEMENT. CASH OWNED BY THESE ORGANIZATIONS, WHICH IS INCLUDED IN CSAC'S POOLED CASH ACCOUNTS, IS RECORDED AS ASSETS HELD IN CUSTODIAL ACCOUNTS WITH CORRESPONDING CUSTODIAL LIABILITIES. PART X, LINE 2: CSAC IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (IRC). IT IS SUBJECT TO TAX ON ITS UNRELATED BUSINESS INCOME, PRIMARILY DUE MANAGEMENT FEES, PRINT SHOP, AND RENT INCOME FROM A CONTROLLED ENTITY. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF UNRELATED BUSINESS INCOME REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION HAS NO UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2024 AND 2023. CSAC HAD NO CASH PAYMENTS FOR TAXES FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. CSAC, FC, AND THE FOUNDATION BELIEVE THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. 1 INSTITUTE FOR LOCAL GOVERNMENT 1400 K STREET STE 205 SACRAMENTO CA 95814 941537757 501(C)(3) 80000 0 GENERAL SUPPORT OF EDUCATIONAL OPERATIONS CALIFORNIA FOUNDATION ON THE ENVIRONMENT AND THE ECONOMY 920 11TH STREET SACRAMENTO CA 95814 942579986 501(C)(3) 21000 0 2024 CFEE GENERAL ANNUAL CONTRIBUTION 2 0 X X X 0 0 0 0 0 0 0 0 0 GRAHAM KNAUS CEO 390750 0 0 0 69956 0 152074 0 36278 0 649058 0 0 0 JACQUELINE WALKOW CPO 282933 0 0 0 9840 0 138287 0 27871 0 458931 0 0 0 CHASTITY BENSON COO 184915 53227 0 0 6928 0 98282 26561 28268 4831 318393 84619 0 0 JOLIE ONODERA SR. LEGISLATIVE ADVOCATE, HEALTH & B 205769 0 0 0 552 0 96443 0 35515 0 338279 0 0 0 FARRAH MCDAID TING DIR OF PUB AFFAIRS & MEMBER SERV (TH 192122 0 0 0 22748 0 103433 0 6643 0 324946 0 0 0 JUSTIN GARRETT SR. LEGISLATIVE ADVOCATE, HUMAN SERV 177835 0 5000 0 5221 0 58213 0 28461 0 274730 0 0 0 CATHERINE FREEMAN SR. LEG. ADVOCATE, AG, ENVIRO & NAT. 168966 0 0 0 549 0 80135 0 17620 0 267270 0 0 0 RYAN MORIMUNE SR. LEG. ADVOCATE, ADMIN OF JUSTICE 163587 0 0 0 211 0 54356 0 21187 0 239341 0 0 0 FORM 990, PART I, LINE 5: CSAC ACTS AS A PAYMASTER FOR VARIOUS OTHER ORGANIZATIONS THAT ARE INCLUDED IN ITS W-3. CSAC ITSELF HAS 37 EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY WITH 7 EXCEPTIONS AS PROVIDED IN THE CONSTITUTION. THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS, 6 DIRECTORS FROM THE URBAN CAUCUS, INCLUDING ONE FROM LOS ANGELES COUNTY, 3 DIRECTORS FROM THE SUBURBAN CAUCUS, AND 2 DIRECTORS FROM THE RURAL CAUCUS. FORM 990, PART VI, SECTION A, LINE 2 JAMES GORE AND BONNIE GORE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CSAC'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 CORRECTION ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS BASED ON SALARY SURVEYS AND RECOMMENDATION OF EXECUTIVE SEARCH FIRM AND IS APPROVED BY THE EXECUTIVE COMMITTEE. LAST PROCESS WAS DONE DURING JANUARY 2023. COMPENSATION FOR OFFICERS & KEY EMPLOYEES IS BASED ON COMPENSATION SURVEY OBTAINED IN JANUARY 2023 WHICH IS REVIEWED BY EXECUTIVE DIRECTOR AND IMPLEMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. CALIFORNIA COUNTIES FOUNDATION 1100 K STREET SUITE 101 SACRAMENTO CA 95814 680017965 EDUCATE CITIZENS AND RESEARCH CA 501(C)(3) LINE 10 COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA 1 CSAC FINANCE CORPORATION 100 K STREET SUITE 100 SACRAMENTO CA 95814 943010425 PROVIDE FINANCING, INVESTING, INSURANCE AND PURCHASING SERVICES CA 501(C)(4) COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA 1 1 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 CSAC FINANCE CORPORATION C 5646270 BOOK