CSAC FINANCE CORPORATION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CSAC FINANCE CORPORATION (EIN 94-3010425)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2020-10-29
- IRS object ID
- 202043039349301139
- Schema version
- 2019v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-10-29T11:56:24-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | 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 | 9245 LAGUNA SPRINGS DR STE 200 | AddressLine1Txt |
| City | ELK GROVE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 957587991 | 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 | 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 | 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 |
| Phone | 9166508120 | PhoneNum |
| Signature | 2020-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE O NELSON CPA CFE MSA | PreparerPersonNm |
| PTIN | P00453636 | PTIN |
| Phone | 9162996800 | PhoneNum |
| Preparation | 2020-10-29 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.60.176.98 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-29 | IPDt |
| IP Tm | 11:56:24 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 30975856F6ED02E8A14FA60E49B0057144E6BB39 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 30975856F6ED02E8A14FA60E49B0057144E6BB39 | 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 | ALAN FERNANDES | PrincipalOfficerNm |
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 | $6,039,216 | 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 | 6 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $424,055 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $194,434 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,106,171 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,701,335 | CYProgramServiceRevenueAmt |
| PY Investment Income | $295,401 | PYInvestmentIncomeAmt |
| CY Investment Income | $247,433 | CYInvestmentIncomeAmt |
| PY Other Revenue | $61,823 | PYOtherRevenueAmt |
| CY Other Revenue | $90,448 | CYOtherRevenueAmt |
| PY Total Revenue | $17,463,395 | PYTotalRevenueAmt |
| CY Total Revenue | $6,039,216 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,198,571 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,300,000 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,205,312 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,019,449 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $819,633 | PYOtherExpensesAmt |
| CY Other Expenses | $737,022 | CYOtherExpensesAmt |
| PY Total Expenses | $7,223,516 | PYTotalExpensesAmt |
| CY Total Expenses | $7,056,471 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $10,239,879 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,017,255 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,276,428 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,710,747 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,038,755 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $328,366 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,237,673 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,382,381 | NetAssetsOrFundBalancesEOYAmt |
| 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 | $5,300,000 | ExpenseAmt |
| Grant | $5,300,000 | GrantAmt |
| Desc | GRANTS TO CSAC TOTALED 5,300,000 | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,587,411 | ExpenseAmt |
| Desc | ARRANGED FINANCING FROM ACQUIRING, CONSTRUCTING, IMPROVING, LEASING AND SELLING BUILDINGS, EQUIPMENT, AND OTHER REAL PROPERTY FOR THE BENEFIT OF COUNTIES AND PUBLIC AGENCIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,887,411 | 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 | Yes (true) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 6 | 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 |
| 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 STUTZMAN | PersonNm |
| Phone | 9166069510 | 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 |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| ALAN FERNANDES | |||||||
| CEO | 40.00 | Yes (X) | Yes (X) | $296,045 | $0 | $0 | |
| LAURA LABANIEH | |||||||
| OPERATIONS | 40.00 | $189,813 | $0 | $0 | Yes (X) | ||
| JAMES MANKER | |||||||
| BUSINESS DEV | 40.00 | $188,006 | $0 | $0 | Yes (X) | ||
| RYAN ALSOP | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| VERNON BILLY | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |||
| GREG COX | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JIM ERB | |||||||
| TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD FORSTER | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| ELBA GONZALEZ | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |||
| GRAHAM KNAUS | |||||||
| VICE PRESIDE | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LEONARD MOTY | |||||||
| PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SUSAN MURANISHI | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM RUTLAND | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| DAVID TWA | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $673,864 | TotalReportableCompFromOrgAmt |
| 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 |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| ADMINISTRATIVE FEES | 525990 | $3,018,355 | $3,018,355 | |
| CORPORATE ASSOICATES | $1,002,918 | $1,002,918 | ||
| CAL TRUST INCOME | 525100 | $527,727 | $527,727 | |
| DEFERRED COMP PROGRAM | 523000 | $424,055 | $424,055 | |
| DEFERRED COMP PROGRAM | 900099 | $424,055 | $424,055 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $304,225 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $304,225 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,701,335 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $247,433 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $247,433 | RelatedOrExemptFuncIncomeAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,024 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $77,024 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Total Revenue Column | $13,424 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,424 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,424 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,039,216 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,615,161 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $424,055 | UnrelatedBusinessRevenueAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,300,000 | TotalAmt |
| Program Services | $5,300,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $629,872 | TotalAmt |
| Program Services | $535,391 | ProgramServicesAmt |
| Management And General | $94,481 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,817 | TotalAmt |
| Program Services | $82,444 | ProgramServicesAmt |
| Management And General | -$26,627 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,490 | TotalAmt |
| Program Services | $208,454 | ProgramServicesAmt |
| Management And General | $27,036 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,690 | TotalAmt |
| Program Services | $82,790 | ProgramServicesAmt |
| Management And General | $7,900 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,580 | TotalAmt |
| Program Services | $6,443 | ProgramServicesAmt |
| Management And General | $1,137 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,253 | TotalAmt |
| Program Services | $50,478 | ProgramServicesAmt |
| Management And General | $7,775 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,704 | TotalAmt |
| Program Services | $12,490 | ProgramServicesAmt |
| Management And General | $19,214 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,617 | TotalAmt |
| Program Services | $11,617 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,440 | TotalAmt |
| Program Services | $2,924 | ProgramServicesAmt |
| Management And General | $516 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,889 | TotalAmt |
| Program Services | $8,060 | ProgramServicesAmt |
| Management And General | $829 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,432 | TotalAmt |
| Program Services | $65,314 | ProgramServicesAmt |
| Management And General | $7,118 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $615 | TotalAmt |
| Program Services | $523 | ProgramServicesAmt |
| Management And General | $92 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BOARD MEETING & EVENTS | $343,987 | $329,920 | $14,067 |
| PROGRAM DEVELOPMENT | $75,633 | $70,522 | $5,111 |
| INCOME TAX EXPENSE | $61,045 | $61,045 | |
| MISCELLANEOUS | $44,586 | $37,898 | $6,688 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,821 | TotalAmt |
| Program Services | $21,098 | ProgramServicesAmt |
| Management And General | $3,723 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,056,471 | TotalAmt |
| Program Services | $6,887,411 | ProgramServicesAmt |
| Management And General | $169,060 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,132,947 | BOYAmt |
| EOY | $1,731,283 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $333,750 | BOYAmt |
| EOY | $642,609 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,232 | BOYAmt |
| EOY | $501,232 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,160 | BOYAmt |
| EOY | $73,075 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,255,339 | BOYAmt |
| EOY | $10,762,548 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,276,428 | BOYAmt |
| EOY | $13,710,747 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,420 | BOYAmt |
| EOY | $171,121 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $906,335 | BOYAmt |
| EOY | $157,245 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,038,755 | BOYAmt |
| EOY | $328,366 | 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 | $14,237,673 | BOYAmt |
| EOY | $13,382,381 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,237,673 | BOYAmt |
| EOY | $13,382,381 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,276,428 | BOYAmt |
| EOY | $13,710,747 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,017,255 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $161,963 | PriorPeriodAdjustmentsAmt |
| 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 (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO CSAC | $98,885 |
| FEDERAL & STATE INCOME TAXES | $33,360 |
| UNEARNED REVENUE | $25,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $157,245 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,039,216 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $6,039,216 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $6,039,216 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,056,471 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $7,056,471 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $7,056,471 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | 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 BELEIVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE AN 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) |
|---|---|---|
| Cash Grant | $5,300,000 | CashGrantAmt |
| Valuation Method Used | CASH | ValuationMethodUsedDesc |
| Purpose Of Grant | GENERAL PURPOSE | PurposeOfGrantTxt |
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 |
| 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 | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|
| ALAN FERNANDES | ||
| CEO | $296,045 | $296,045 |
| LAURA LABANIEH | ||
| OPERATIONS | $189,813 | $189,813 |
| JAMES MANKER | ||
| BUSINESS DEVELOPMENT | $188,006 | $188,006 |
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 | ED OF CSAC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | FormAndLineReferenceDesc |
| Explanation | THE EXECUTIVE DIRECTOR OF CSAC IS A MEMBER OF THE BOARD OF DIRECTORS OF CSAC FINANCE CORPORATION. CSAC FINANCE CORPORATION RENTS OFFICE SPACE FROM CSAC. IN ADDITION, CSAC ADMINISTERS PAYROLL SERVICES TO CSAC FINANCE CORPORATION. CSAC FINANCE CORPORATION REIMBURSES CSAC FOR THE EXPENSES. THE CSAC FINANCE CORPORATION ANNUALLY ALLOCATES A GRANT TO CSAC BASED ON THE CORPORATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD IS PROVIDED A COPY OF THE 990 BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND ANY CONFLICTS OF INTEREST IS DISCUSSED DURING THE BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE COMPENSATION COMMITTEE DETERMINES THE EXECUTIVE VICE PRESIDENTS COMPENSATION PACKAGE ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. |