CALIFORNIA ASSOCIATION OF PUBLIC AUTHORITIES FOR IHSS: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA ASSOCIATION OF PUBLIC AUTHORITIES FOR IHSS (EIN 20-0548930)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2020-11-06
- IRS object ID
- 202003119349301255
- Schema version
- 2019v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-06T10:58:51-06:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 473535842 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIS FARR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2301 DUPONT DRIVE SUITE 200 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200548930 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ASSOCIATION OF PUBLIC | BusinessNameLine1Txt |
| Business Name Line2 | AUTHORITIES FOR IHSS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9164929111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1127 ELEVENTH STREET NO 701 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERI RUGGIERO | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9164929111 | PhoneNum |
| Signature | 2020-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRITIA FOSTER | PreparerPersonNm |
| PTIN | P02164134 | PTIN |
| Phone | 9494742020 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 45.50.224.223 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-05 | IPDt |
| IP Tm | 13:55:37 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2CA663D5CAAE14A29FAAB18144C998F722BBDB75 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KAREN KEESLAR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1127 ELEVENTH STREET NO 701 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $438,400 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CAPAIHSS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CAPA'S MISSION IS TO SUPPORT ITS MEMBERS AND PROVIDE LEADERSHIP THAT PROMOTES THE AVAILABILITY OF SERVICES AND THE RIGHTS OF OLDER ADULTS AND PERSONS WITH DISABILITIES TO LIVE WITH INDEPENDENCE AND DIGNITY. CAPA'S PURPOSE IS TO DEVELOP AND SUPPORT PUBLIC POLICY AND LEGISLATION TO IMPROVE IHSS, AND TO IMPROVE PERSONAL ASSISTANCE SERVICES, PRIMARILY IN THE INDEPENDENT PROVIDER MODE. IN THE FISCAL YEAR ENDING JUNE 30, 2020, THERE WERE 51 DIRECTORS REPRESENTING 53 MEMBER COUNTIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 51 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 51 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 51 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $412,054 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $429,557 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,008 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,127 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,010 | PYOtherRevenueAmt |
| CY Other Revenue | $7,716 | CYOtherRevenueAmt |
| PY Total Revenue | $422,072 | PYTotalRevenueAmt |
| CY Total Revenue | $438,400 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $274,553 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $290,551 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $128,168 | PYOtherExpensesAmt |
| CY Other Expenses | $118,697 | CYOtherExpensesAmt |
| PY Total Expenses | $402,721 | PYTotalExpensesAmt |
| CY Total Expenses | $409,248 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $19,351 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $29,152 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $443,719 | TotalAssetsBOYAmt |
| Total Assets EOY | $499,029 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $111,536 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $137,694 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $332,183 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $361,335 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CAPA'S MISSION IS TO SUPPORT ITS MEMBERS AND PROVIDE LEADERSHIP THAT PROMOTES THE AVAILABILITY OF SERVICES AND THE RIGHTS OF OLDER ADULTS AND PERSONS WITH DISABILITIES TO LIVE WITH INDEPENDENCE AND DIGNITY. CAPA'S PURPOSE IS TO DEVELOP AND SUPPORT PUBLIC POLICY AND LEGISLATION TO IMPROVE IHSS, AND TO IMPROVE PERSONAL ASSISTANCE SERVICES, PRIMARILY IN THE INDEPENDENT PROVIDER MODE. IN THE FISCAL YEAR ENDING JUNE 30, 2020, THERE WERE 51 DIRECTORS REPRESENTING 53 MEMBER COUNTIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CAPA'S MISSION IS TO SUPPORT ITS MEMBERS AND PROVIDE LEADERSHIP THAT PROMOTES THE AVAILABILITY OF SERVICES AND THE RIGHTS OF OLDER ADULTS AND PERSONS WITH DISABILITIES TO LIVE WITH INDEPENDENCE AND DIGNITY. CAPA'S PURPOSE IS TO DEVELOP AND SUPPORT PUBLIC POLICY AND LEGISLATION TO IMPROVE IHSS, AND TO IMPROVE PERSONAL ASSISTANCE SERVICES, PRIMARILY IN THE INDEPENDENT PROVIDER MODE. IN THE FISCAL YEAR ENDING JUNE 30, 2020, THERE WERE 51 DIRECTORS REPRESENTING 53 MEMBER COUNTIES. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 51 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 51 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAREN KEESLAR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9164929111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1127 ELEVENTH STREET SUITE 701 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (52 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KELLY DEARMAN | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KIM BRITT | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TERI RUGGIERO | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LORRAINE DOMIANO | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRENDA PRATHER | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID GAUTHIER | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROSA HIDALGO | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LUZ NAPOLES LORETO | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| COLLEEN REEVES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH DONDI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER COATS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANNE NODA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELE GOMEZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS JANIK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AARON ALARCON-BOWEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHERI-LYNN WORTHAM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CASEY ROCKWOOD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANN GUERRA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| COLBY HYTOFF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN KOZITZA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VICKIE MOLZEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE MCHUGH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHIE REED | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK CONTOIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JUAN MAGANA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH ADAMEC | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TALYA NICHOLSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE HUMPHREY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TONYA BEEBE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID MADRIGAL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE COTTONE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN MAURO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KARA HALL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CARINA PADILLA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA K WALNY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN J WHITE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARCELLA VELASQUEZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOY MORENO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALFONSO VARELA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MONICA CONNOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GREG THOMPSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TERRI PERESAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROL MADISON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMANDA HOOVER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK LEDO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EVA KROTTMAYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSHUA MERCIER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUTEP LAOHAVANICH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EDITH GONG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GINA INNES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LETICIA ORTEGA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KAREN KEESLAR | ||||||
| EXECUTIVE DIRECTOR AND LOB | 40.00 | Yes (X) | $166,050 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $166,050 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $429,557 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $429,557 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $429,557 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,127 | TotalRevenueColumnAmt |
| Exclusion | $1,127 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,560 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,560 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,560 | TotalRevenueColumnAmt |
| Exclusion | $7,560 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $156 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $156 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $156 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $438,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $429,713 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,687 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,980 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,768 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,007 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,679 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,117 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,279 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,683 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,032 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,818 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,739 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,740 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $634 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,062 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COMMUNICATIONS | $5,829 |
| MISCELLANEOUS | $4,291 |
| CONSUMER SPONSOR/TRAVEL | $2,590 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,248 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,212 | BOYAmt |
| EOY | $41,288 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,302 | BOYAmt |
| EOY | $433,990 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,288 | BOYAmt |
| EOY | $21,836 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,727 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,812 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,917 | BOYAmt |
| EOY | $1,915 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,719 | BOYAmt |
| EOY | $499,029 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,113 | BOYAmt |
| EOY | $24,323 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,423 | BOYAmt |
| EOY | $113,371 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,536 | BOYAmt |
| EOY | $137,694 | 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 | $332,183 | BOYAmt |
| EOY | $361,335 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $332,183 | BOYAmt |
| EOY | $361,335 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,719 | BOYAmt |
| EOY | $499,029 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $29,152 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,198 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,345 | DepreciationAmt |
| Book Value | $853 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,529 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,467 | DepreciationAmt |
| Book Value | $1,062 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,915 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $438,400 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $438,400 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $438,400 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $409,248 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $409,248 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $409,248 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CAPA QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE "CODE") AND SECTION 23701(E) OF THE CALIFORNIA REVENUE AND TAXATION CODE, ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME OR CALIFORNIA FRANCHISE TAXES. CAPA RECEIVES 100 PERCENT OF ITS MEMBERSHIP REVENUE FROM LOCAL GOVERNMENTS, AND, THEREFORE, IS NOT SUBJECT TO THE PROXY TAX ON LOBBYING EXPENSES. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME (UBTI) WOULD BE TAXABLE. CAPA'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE FISCAL YEARS ENDED 2016, 2017, AND 2018 ARE SUBJECT TO IRS EXAMINATION, GENERALLY FOR THREE YEARS AFTER FILING. AS OF THE DATE OF THIS REPORT, CAPA'S FISCAL YEAR 2019 RETURN HAD NOT YET BEEN FILED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN KEESLAR | PersonNm |
| Title | EXECUTIVE DIRECTOR AND LOB | TitleTxt |
| Base Compensation Filing Org | $166,050 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $166,050 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | PERSONNEL AND EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION WITH COMPARABLE DATA. EXECUTIVE DIRECTOR POSITION WAS COMBINED WITH THE LOBBYIST POSITION EFFECTIVE 3/15/2010. COMPENSATION FOR THIS POSITION IS NOW UNDER CONTRACT SERVICES. THE DELIBERATION AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEESLAR AND ASSOCIATES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | KAREN KEESLAR, EXECUTIVE DIRECTOR, OWNS KEESLAR AND ASSOCIATES. | RelationshipDescriptionTxt |
| Transaction | $7,560 | TransactionAmt |
| Transaction | KEESLAR AND ASSOCIATES RENTS OFFICE SPACE FROM CAPA. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS ELECT THE OFFICERS OF THE BOARD OF DIRECTORS. THE BOARD APPROVES SIGNIFICANT DECISIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER HAS THE RIGHT TO VOTE IN THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE CAPA BOARD PRESIDENT AND TREASURER BEFORE BEING FILED. ALL MEMBERS OF THE BOARD RECEIVE A COPY OF THE 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ARTICLE I: PURPOSE THE CALIFORNIA ASSOCIATION OF PUBLIC AUTHORITIES FOR IHSS ("CAPA") IS A CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION. MEMBERS OF THE BOARD OF DIRECTORS ("BOARD MEMBERS") OF CAPA ARE SUBJECT TO CERTAIN LEGAL OBLIGATIONS IN THE PERFORMANCE OF THE DUTIES OF THEIR POSITION. FOR THIS REASON, CAPA IS ESTABLISHING THIS CONFLICT OF INTEREST POLICY FOR ITS BOARD MEMBERS. CAPA BOARD MEMBERS ARE REQUIRED TO EXERCISE GOOD FAITH IN ALL TRANSACTIONS INVOLVING THEIR DUTIES, AND THEY ARE SUBJECT TO CERTAIN OBLIGATIONS NOT TO USE THEIR POSITION, OR KNOWLEDGE GAINED THROUGH THEIR POSITION, FOR THEIR PERSONAL BENEFIT. IN THEIR DEALINGS WITH CAPA, BOARD MEMBERS SHOULD BE MINDFUL OF POTENTIAL CONFLICT OF INTERESTS. ARTICLE II: STANDARD OF CARE IN DETERMINING POTENTIAL CONFLICTS OF INTEREST, THE FOLLOWING STANDARD OF CARE SHALL BE APPLICABLE: A. BOARD MEMBERS SHALL PERFORM THEIR DUTIES IN GOOD FAITH, IN A MANNER THEY BELIEVE TO BE IN THE BEST INTEREST OF CAPA, WITH SUCH CARE, INCLUDING REASONABLE INQUIRY, AS AN ORDINARY PRUDENT PERSON IN A LIKE POSITION WOULD USE UNDER THE CIRCUMSTANCES. B. BOARD MEMBERS ARE ENTITLED TO RELY ON THE INFORMATION, OPINIONS, REPORTS OR STATEMENTS (INCLUDING FINANCIAL STATEMENTS AND OTHER FINANCIAL DATA) PREPARED OR PRESENTED BY OFFICERS OR EMPLOYEES OF CAPA, INDEPENDENT ACCOUNTANTS, AND OTHER EXPERTS WHO PROVIDE PROFESSIONAL SERVICES TO CAPA, PROVIDED THAT BOARD MEMBERS BELIEVE SUCH INDIVIDUALS ARE RELIABLE AND COMPETENT, AND THAT THE MATTERS ON WHICH THEY PRESENT ARE WITHIN THEIR PROFESSIONAL OR EXPERT COMPETENCE. BOARD MEMBERS MAY ALSO RELY ON THE INFORMATION, OPINIONS, REPORTS OR STATEMENTS OF ANY COMMITTEE OF THE BOARD OF DIRECTORS WITH RESPECT TO MATTERS WITHIN THAT COMMITTEE'S DESIGNATED AUTHORITY IF BOARD MEMBERS BELIEVE THE COMMITTEE MERITS THEIR CONFIDENCE. BOARD MEMBERS ARE ENTITLED TO RELY ON THE INFORMATION, OPINIONS, REPORTS OR STATEMENTS OF ANY PERSON, FIRM, OR COMMITTEE IF, AFTER REASONABLE INQUIRY WHEN THE NEED THEREFORE IS INDICATED BY THE CIRCUMSTANCES, THEY HAVE NO KNOWLEDGE THAT WOULD CAUSE SUCH RELIANCE TO BE UNWARRANTED. A. BOARD MEMBERS ARE NECESSARILY INVOLVED IN THE AFFAIRS OF OTHER INSTITUTIONS AND ORGANIZATIONS. EFFECTIVE BOARDS AND ORGANIZATIONS WILL INCLUDE INDIVIDUALS WHO HAVE RELATIONSHIPS AND AFFILIATIONS THAT MAY RAISE QUESTIONS ABOUT PERCEIVED CONFLICTS OF INTEREST. ALTHOUGH MANY SUCH POTENTIAL CONFLICTS ARE AND WILL BE DEEMED INCONSEQUENTIAL, EVERY BOARD MEMBER HAS THE RESPONSIBILITY TO ENSURE THE ENTIRE BOARD OF DIRECTORS IS MADE AWARE OF SITUATIONS THAT INVOLVE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT COULD CREATE A REAL OR PERCEIVED CONFLICT OF INTEREST. EVERY BOARD MEMBER IS ALSO A PUBLIC AUTHORITY DIRECTOR FOR A COUNTY IN THE STATE OF CALIFORNIA, AND THEIR PUBLIC AUTHORITY PAYS DUES TO SUPPORT CAPA. DECISIONS BY BOARD MEMBERS RELATED TO SETTING DUES FOR CAPA MEMBERSHIP IS DEEMED NOT TO BE A CONFLICT OF INTEREST. BOARD MEMBERS ARE REQUIRED ANNUALLY TO BE FAMILIAR WITH THE TERMS OF THIS POLICY, AND TO ACKNOWLEDGE BY HIS OR HER SIGNATURE THAT HE OR SHE IS ACTING IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THIS POLICY. B. 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. CAPA SHALL, AS APPROPRIATE, SEEK THE OPINION OF LEGAL COUNSEL AND SUCH OTHER AUTHORITIES AS MAY BE REQUIRED, BEFORE ENTERING INTO ANY SUCH TRANSACTION. BEFORE APPROVING A TRANSACTION IN WHICH A BOARD MEMBER MAY HAVE A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS WILL ATTEMPT, IN GOOD FAITH AND AFTER REASONABLE INVESTIGATION UNDER THE CIRCUMSTANCES, TO DETERMINE THAT: (1) CAPA IS ENTERING INTO THE TRANSACTION FOR ITS OWN BENEFIT; (2)THE TRANSACTION IS FAIR AND REASONABLE AS TO CAPA AT THE TIME CAPA ENTERED INTO THE TRANSACTION; (3)THE BOARD OF DIRECTORS HAS KNOWLEDGE OF THE MATERIAL FACTS CONCERNING THE TRANSACTION AND THE DIRECTOR'S OR OFFICER'S INTEREST IN THE TRANSACTION; AND (4) CAPA CANNOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES. THE BOARD OF DIRECTORS MUST THEN APPROVE THE TRANSACTION BY A VOTE OF A MAJORITY OF THE BOARD OF DIRECTORS THEN IN OFFICE, WITHOUT COUNTING THE VOTE OF ANY DIRECTOR WHO MAY HAVE A CONFLICT OF INTEREST DUE TO THE TRANSACTION UNDER CONSIDERATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | PERSONNEL AND EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION WITH COMPARABLE DATA. EXECUTIVE DIRECTOR POSITION WAS COMBINED WITH THE LOBBYIST POSITION EFFECTIVE 3/15/2010. COMPENSATION FOR THIS POSITION IS NOW UNDER CONTRACT SERVICES. THE DELIBERATION AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING 45,000. PAYROLL SERVICES 6,683. |
| FORM 990 PART XII LINE 2C | THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |