CALIFORNIA COUNTIES FOUNDATION INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA COUNTIES FOUNDATION INC (EIN 68-0017965)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-14
- IRS object ID
- 201811349349310226
- Schema version
- 2016v3.0
- 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 | 2018-05-14T18:34:03-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Moss Adams LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3121 W March Ln Ste 200 | AddressLine1Txt |
| City | Stockton | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 952192367 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680017965 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | California Counties Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9163277500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 K Street No 101 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kelli Oropeza | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9163277500 | PhoneNum |
| Signature | 2018-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joua V Lo | PreparerPersonNm |
| PTIN | P01225144 | PTIN |
| Phone | 2099556100 | PhoneNum |
| Preparation | 2018-04-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Matt Cate | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 K Street No 101 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $760,314 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | n/a | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Educate citizens & research. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $278,721 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $478,707 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,400 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $486 | CYOtherRevenueAmt |
| PY Total Revenue | $0 | PYTotalRevenueAmt |
| CY Total Revenue | $760,314 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $114,249 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $0 | PYOtherExpensesAmt |
| CY Other Expenses | $629,991 | CYOtherExpensesAmt |
| PY Total Expenses | $0 | PYTotalExpensesAmt |
| CY Total Expenses | $744,240 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $16,074 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $361,192 | TotalAssetsBOYAmt |
| Total Assets EOY | $465,410 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $268,472 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $356,876 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $92,720 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $108,534 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $365,502 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $393,075 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $225,482 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $85,632 | RevenueAmt |
| Desc | Provided statewide training to counties on implementing AB109. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $590,984 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | 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 | Yes (1) | 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 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | Kelli Oropeza | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9163277500 | 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 (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Leticia Perez | |||||||
| President | 0.13 | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| John Gioia | |||||||
| Vice- President | 0.13 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Ed Valenzuela | |||||||
| Treasurer | 0.13 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Matt Cate | |||||||
| Secretary | 0.13 | 40.50 | Yes (X) | Yes (X) | $0 | $320,353 | $157,387 |
| Ken Yeager | |||||||
| Director | 0.13 | 1.50 | Yes (X) | $0 | $0 | $0 | |
| Terry Woodrow | |||||||
| Director | 0.13 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Helen Robbins-Meyer | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Rick Haffey | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Jean Rousseau | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Terry Schutten | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Alan Fernandes | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Gregory Priamos | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Donna Vaillancourt | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Frank Benest | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| Tracy Librea-Asunto | |||||||
| Director | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| David Finigan | |||||||
| Director (thru 7/15/16) | 0.13 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mike McGowan | |||||||
| Director (thru 7/15/16) | 0.13 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD FORSTER | |||||||
| Director (thru 7/15/16) | 0.13 | 8.00 | Yes (X) | $0 | $0 | $0 | |
| KIM VANN | |||||||
| Director (thru 7/15/16) | 0.13 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Graham Knaus | |||||||
| CEO | 0.13 | 40.00 | Yes (X) | $0 | $260,272 | $145,126 | |
| Kelli Oropeza | |||||||
| CFO | 0.13 | 40.00 | Yes (X) | $0 | $128,884 | $86,016 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $709,509 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $388,529 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | 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 |
| Related Organizations | $221,062 | RelatedOrganizationsAmt |
| All Other Contributions | $57,659 | AllOtherContributionsAmt |
| Total Contributions | $278,721 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Institute Registration | 611430 | $393,075 | $393,075 |
| Gov Training Grant | 611430 | $85,632 | $85,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $478,707 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,400 | TotalRevenueColumnAmt |
| Exclusion | $2,400 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $486 | TotalRevenueColumnAmt |
| Exclusion | $486 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $486 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $760,314 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $478,707 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,886 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,882 | TotalAmt |
| Program Services | $76,882 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,781 | TotalAmt |
| Program Services | $21,781 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,465 | TotalAmt |
| Program Services | $14,465 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,121 | TotalAmt |
| Program Services | $1,121 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,881 | TotalAmt |
| Management And General | $134,881 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,480 | TotalAmt |
| Management And General | $9,480 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,317 | TotalAmt |
| Program Services | $13,210 | ProgramServicesAmt |
| Management And General | $6,107 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,788 | TotalAmt |
| Management And General | $2,788 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,292 | TotalAmt |
| Program Services | $352,292 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| State Training | $85,632 | $85,632 |
| Educational | $25,601 | $25,601 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $744,240 | TotalAmt |
| Program Services | $590,984 | ProgramServicesAmt |
| Management And General | $153,256 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,978 | BOYAmt |
| EOY | $161,798 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $82,181 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,311 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,214 | BOYAmt |
| EOY | $212,120 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,192 | BOYAmt |
| EOY | $465,410 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $47,949 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,472 | BOYAmt |
| EOY | $308,927 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,472 | BOYAmt |
| EOY | $356,876 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,720 | BOYAmt |
| EOY | $108,534 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,720 | BOYAmt |
| EOY | $108,534 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,192 | BOYAmt |
| EOY | $465,410 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $16,074 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$260 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $278,721 | CurrentTaxYearAmt |
| Total | $545,721 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $141,947 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,900 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $263,015 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,503 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $478,707 | CurrentTaxYearAmt |
| Total | $982,072 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $218,447 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $83,400 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $358,015 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $110,503 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $757,428 | CurrentTaxYearAmt |
| Total | $1,527,793 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $61,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $278,721 | CurrentTaxYearAmt |
| Total | $520,221 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $61,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $278,721 | CurrentTaxYearAmt |
| Total | $520,221 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,007,572 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,967 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,325 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,883 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,400 | CurrentTaxYearAmt |
| Total | $15,363 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,967 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,325 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,883 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,400 | CurrentTaxYearAmt |
| Total | $15,363 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $486 | CurrentTaxYearAmt |
| Total | $486 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $223,414 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,725 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $359,803 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $112,386 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $760,314 | CurrentTaxYearAmt |
| Total | $1,543,642 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.65270 | PublicSupportCY509Pct |
| Public Support PY509 | 0.73550 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01630 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS - 2016 Amount: $ 486. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $856,911 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$260 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $96,857 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $96,597 | RevenueNotReportedAmt |
| Revenue Subtotal | $760,314 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $760,314 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $841,097 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $96,857 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $96,857 | ExpensesNotReportedAmt |
| Expenses Subtotal | $744,240 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $744,240 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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 23701e. Income unrelated to the Foundation's taxexempt purpose may constitute unrelated business income under IRC Sections 511 through 515. The Foundation has no unrecognized tax benefits as June 30, 2017 and 2016. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Matt Cate | ||||||||||||||
| Secretary | $0 | $310,753 | $0 | $0 | $0 | $9,600 | $0 | $131,759 | $0 | $25,628 | $0 | $477,740 | $0 | $0 |
| Graham Knaus | ||||||||||||||
| CEO | $0 | $241,631 | $0 | $0 | $0 | $18,641 | $0 | $119,147 | $0 | $25,979 | $0 | $405,398 | $0 | $0 |
| Kelli Oropeza | ||||||||||||||
| CFO | $0 | $123,789 | $0 | $0 | $0 | $5,095 | $0 | $65,845 | $0 | $20,171 | $0 | $214,900 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | COMPENSATION WAS DETERMINED BY A RELATED ORGANIZATION, THAT USED ONE OR MORE OF THE METHODS DESCRIBED ON LINE 3 TO ESTABLISH COMPENSATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 2 | CSAC Institute (the Institute), which is not a separate legal entity, was transferred from CSAC to the Foundation. The Institute offers professional education and credential opportunities mainly to county supervisors and senior executives who have few accessible opportunities for professional continuing education. |
| Form 990, Part VI, Section A, line 4 | The Foundation bylaws were amended effective 7/15/16 to change the number of directors and to incorporate CSAC Institute into the Foundation purpose and responsibilities. |
| 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 | CFC'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 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 0. Management and general expenses 134,881. Fundraising expenses 0. Total expenses 134,881. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | County Supervisors Association of California | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 K Street Suite 101 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946000551 | EIN |
| Primary Activities | represent county government | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(4) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |