2018-05-14T18:33:06-05:00 2017-06-30 910189318 Moss Adams LLP 2882 Prospect Park Dr Ste 300 Rancho Cordova CA 95670 990 2016-07-01 946000551 County Supervisors Association of Calif COUN 9163277500 1100 K Street Suite 101 Sacramento CA 95814 GRAHAM KNAUS Executive Director 9163277500 2018-05-11 1 Joua V Lo P01225144 9165038100 2018-04-25 2016 2022-09-23 18:48:47Z GRAHAM KNAUS 1100 K Street Suite 101 Sacramento CA 95814 10092043 0 X WWW.CSAC.COUNTIES.ORG X 1911 CA To represent county government before the California Legislature, administrative agencies and support county government. 60 60 111 60 451071 0 4075000 4000000 5784177 5402012 45616 51513 427068 491521 10331861 9945046 115000 336062 0 0 6048042 6259553 0 0 0 2799502 2362036 8962544 8957651 1369317 987395 7836027 9068446 2357516 2592759 5478511 6475687 X To represent county government before the California Legislature, administrative agencies and support county government. CSAC places a strong emphasis on educating the public about the value and need for county programs and services. 0 0 2914928 336062 4477845 Legislative affairs - represent counties to the Legislature, Governor's office, agencies, commissions, and other state bodies. 781019 0 568485 Meetings - CSAC holds two annual meetings for its membership: the Spring Legislative Conference in Sacramento, which brings between 200-300 county officials to the capital. The Annual Meeting is in November, alternating between Northern and Southern California, with between 700-900 county officials and interested private sector participants in attendance. 643865 0 75855 Communications - analyze and report to counties about important decisions made at the state and federal levels through the CSAC Bulletin, our website, email alerts, and policy committee meetings. The weekly electronic CSAC Bulletin is distributed to more than 3,500 subscribers. 1113045 0 279827 Litigation coordination - monitor litigation of concern to counties statewide, coordinate the defense of major multi-county litigation, provide amicus (friend of the court) support where appropriate and disseminate current information to county counsels in the form of litigation alerts and updates on cases involving public law issues.Federal and state policy developmentOther programs 1113045 0 279827 5452857 0 1 0 1 0 0 0 1 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 34 0 1 111 1 1 1 0 0 0 0 0 X 60 60 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X Kelli Oropeza 9163277500 1100 K Street Sacramento CA 95814 Scott Haggerty Director 0.50 X 0 0 0 Terry Woodrow Director 0.50 0.13 X 0 0 0 Bill Connelly Director 0.50 X 0 0 0 Michael Oliveira Director 0.50 X 0 0 0 Kim Dolbow Vann Director 0.50 0.13 X 0 0 0 John Gioia Director 0.50 0.13 X 0 0 0 Chris Howard Director 0.50 X 0 0 0 Sue Novasel Director 0.50 X 0 0 0 Buddy Mendes Director 0.50 X 0 0 0 John Veigas Director 0.50 X 0 0 0 Raymond Castillo Director 0.50 X 0 0 0 Jeff Griffiths Director 0.50 X 0 0 0 Mick Gleason Director 0.50 X 0 0 0 Doug Verboon Director 0.50 X 0 0 0 Jim Steele Director 0.50 X 0 0 0 Chris Gallagher Director 0.50 X 0 0 0 Mark Ridley-Thomas Director 0.50 X 0 0 0 Max Rodriguez Director 0.50 X 0 0 0 Damon Connolly Director 0.50 X 0 0 0 Marshall Long Director 0.50 X 0 0 0 Carre Brown Director 0.50 X 0 0 0 Lee Lor Director 0.50 X 0 0 0 Patricia Cullins Director 0.50 X 0 0 0 Larry Johnston Director 0.50 X 0 0 0 Luis Alejo Director 0.50 X 0 0 0 Dianne Dillon Director 0.50 X 0 0 0 Ed Scofield Director 0.50 X 0 0 0 Lisa Bartlett Director 0.50 X 0 0 0 Jim Holmes Director 0.50 X 0 0 0 Lori Simpson Director 0.50 X 0 0 0 Chuck Washington Director 0.50 X 0 0 0 Susan Peters Director 1.50 X 0 0 0 Jaime De La Cruz Director 0.50 X 0 0 0 James Ramos Director 0.50 X 0 0 0 Greg Cox Director 0.50 0.50 X 0 0 0 Malia Cohen Director 0.50 X 0 0 0 Bob Elliot Director 0.50 X 0 0 0 John Peschong Director 0.50 X 0 0 0 Carole Groom Director 1.50 X 0 0 0 Das Williams Director 0.50 X 0 0 0 Ken Yeager Director 1.50 0.13 X 0 0 0 Bruce McPherson Director 0.50 X 0 0 0 Leonard Moty Director 1.50 0.50 X 0 0 0 Lee Adams Director 0.50 X 0 0 0 Ed Valenzuela Treasurer 5.00 0.13 X X 0 0 0 Erin Hannigan Director 0.50 X 0 0 0 James Gore Director 0.50 X 0 0 0 Vito Chiesa Director 0.50 X 0 0 0 Larry Munger Director 0.50 X 0 0 0 Robert Williams Director 0.50 X 0 0 0 Judy Morris Director 0.50 X 0 0 0 Steve Worthley Director 0.50 X 0 0 0 Sherri Brennan Director 0.50 X 0 0 0 Kerry Long Director 0.50 X 0 0 0 Jim Provenza Director 0.50 X 0 0 0 Andy Vasquez Director 0.50 X 0 0 0 Keith Carson President 8.00 X X 0 0 0 Leticia Perez First Vice President 8.00 0.13 X X 0 0 0 Virginia Bass Vice President 8.00 X X 0 0 0 Richard Forster Immd Past President 8.00 0.50 X X 0 0 0 Louis Boitano Director (thru 12/31/16) 0.50 X 0 0 0 David Finigan Director (thru 12/31/16) 0.50 0.63 X 0 0 0 Ron Mikulaco Director (thru 12/31/16) 0.50 X 0 0 0 Henry Perea Director (thru 12/31/16) 1.50 X 0 0 0 Anthony Farrington Director (thru 12/31/16) 0.50 X 0 0 0 Jim Chapman Director (thru 12/31/16) 0.50 X 0 0 0 Don Knabe Director (thru 12/31/16) 1.50 X 0 0 0 David Rogers Director (thru 12/31/16) 0.50 X 0 0 0 John Carrier Director (thru 12/31/16) 0.50 X 0 0 0 Hubert Walsh Director (thru 12/31/16) 0.50 X 0 0 0 Jim Wills Director (thru 12/31/16) 0.50 X 0 0 0 Fernando Armenta Director (thru 12/31/16) 0.50 X 0 0 0 John Benoit Director (thru 12/31/16) 0.50 X 0 0 0 Bruce Gibson Director (thru 12/31/16) 1.50 X 0 0 0 Doreen Farr Director (thru 12/31/16) 0.50 X 0 0 0 Linda Seifert Director (thru 12/31/16) 1.50 0.50 X 0 0 0 Efren Carillo Director (thru 12/31/16) 0.50 X 0 0 0 Kathy Long Director (thru 12/31/16) 1.50 X 0 0 0 Roger Abe Director (thru 12/31/16) 0.50 X 0 0 0 Dave Roberts First Vice President (thru 12/31/16) 8.00 X X 0 0 0 Matt Cate Executive Director 40.00 0.63 X 320353 0 157387 Graham Knaus Director of Operations 40.00 0.13 X 260272 0 145126 Kelli Oropeza CFO 40.00 X 128884 0 86016 Deann Baker Director of Leg Affairs 40.00 X 293121 0 122034 Karen Keene Legislative Rep 40.00 X 199863 0 92821 David Liebler Dep Director of Pub Affair 40.00 X 173630 0 136001 James Manker Dir Corp Relations 40.00 X 262524 0 71265 Darby Thomas Legislative Rep 40.00 X 156225 0 104607 Kiana Valentine Legislative Rep 40.00 X 130408 0 81320 1925280 0 996577 14 0 1 0 Waterman & Associates 900 2nd Street NE Suite 109 Washington DC 20002 Federal Lobbying 201000 Synoptek 412 E ParkCenter Blvd Suite 300 Boise ID 83706 IT Management 180576 Alta Mesa Group 324 Alta Mesa Circle Napa CA 94558 Management Services for Institute 121848 3 4000000 4000000 Membership Dues & Asse 900099 4477845 4477845 Meetings 900099 568485 568485 CEAC 900099 162127 162127 Sponsorships 900099 68500 68500 Legislative Services I 900099 49200 49200 75855 75855 5402012 51513 51513 168288 146997 21291 21291 13950 7341 Payroll management fee 541200 356116 356116 Print Shop 561439 81005 81005 Miscellaneous 900099 33109 33109 470230 9945046 5333512 451071 160463 336062 336062 1494735 392630 1102105 2846629 2116240 730389 1159356 893213 266143 564844 296751 268093 193989 34780 159209 14698 14698 68812 68812 329087 329087 63593 18320 45273 465 465 255712 69943 185769 187903 17622 170281 168694 109800 58894 442763 149738 293025 662453 653187 9266 55899 55899 20343 20343 Membership Dues 17482 4320 13162 Bad Debt 8000 8000 66132 30699 35433 8957651 5452857 3504794 0 300 300 439672 824228 885482 846038 234949 261221 3643508 2653685 1088346 989823 4066907 5210887 1120371 935949 7836027 9068446 743624 1059556 493521 597254 1120371 935949 2357516 2592759 X 5478511 6475687 5478511 6475687 7836027 9068446 987395 9781 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 1 X 398049 398049 858364 783258 75106 1669094 1296242 372852 414506 326795 87711 303495 247390 56105 989823 Funds held in custodial accounts 935949 935949 X Part IV, Line 2b: CSAC performs accounting services for the County Administrative Officers and Case Data System Management. Cash owned by these organizations, which is included in CSAC's pooled cash accounts, is recorded as assets held in custodial accounts with corresponding custodial liabilities. Part X, Line 2: CSAC is exempt from income taxes under Section 501(c)(4) of the Internal Revenue Code. It is subject to tax on its unrelated business income, primarily due management fees and debt financed income. Income taxes are provided for the tax effects of unrelated business income reported in the consolidated financial statements. There are no significant differences between amounts reported in the consolidated financial statements for CSAC and amounts reported in the tax return; accordingly, deferred taxes are not recorded for CSAC. CSAC had no cash payments for taxes for the year ended June 30, 2017. CSAC and FC believe they have appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are material to the consolidated financial statements. 1 CCS Partnership 1400 K Street Sacramento CA 95814 943271407 501(c)(3) 35000 General support Institute for Local Government 1400 K Street Suite 205 Sacramento CA 95814 941537757 501(c)(3) 80000 General support California Counties Foundation 1100 K Street Suite 101 Sacramento CA 95814 680017965 501(c)(3) 221062 General support 3 0 Part I, Line 2: Grants are to affiliated organizations. X X X 0 0 0 1 0 0 0 0 0 Matt Cate Executive Director 310753 0 0 0 9600 0 131759 0 25628 0 477740 0 0 0 Graham Knaus Director of Operations 241631 0 0 0 18641 0 119147 0 25979 0 405398 0 0 0 Kelli Oropeza CFO 123789 0 0 0 5095 0 65845 0 20171 0 214900 0 0 0 Deann Baker Director of Leg Affairs 268469 0 0 0 24652 0 87586 0 34448 0 415155 0 0 0 Karen Keene Legislative Rep 187837 0 0 0 12026 0 73419 0 19402 0 292684 0 0 0 David Liebler Dep Director of Pub Affair 168424 0 0 0 5206 0 93174 0 42827 0 309631 0 0 0 James Manker Dir Corp Relations 193016 0 59908 0 9600 0 40730 0 30535 0 333789 0 0 0 Darby Thomas Legislative Rep 156225 0 0 0 0 0 76518 0 28089 0 260832 0 0 0 Kiana Valentine Legislative Rep 130408 0 0 0 0 0 63284 0 18036 0 211728 0 0 0 Part I, Line 5 James Manker receives a commission of 10% on new business, a 5% commission of all retained business, and a 10% commission of the net profit for special one-time events related to the corporate associates program. Form 990, Part VI, Section A, line 1 The Executive Committee has the authority to act on behalf of the governing body with 7 exceptions as provided in the constitution. The Executive Committee consists of the officers, 6 directors from the Urban Caucus, including one from Los Angeles County, 3 directors from the Suburban Caucus, and 2 directors from the Rural Caucus. Form 990, Part VI, Section B, line 11b The 990 is reviewed by the Executive Committee before it is filed. Form 990, Part VI, Section B, line 12c CSAC's board members are required annually to be familiar with the terms of the conflict of interest policy, and to acknowledge by their signatures that they are acting in accordance with the letter and spirit of the policy. Board Members are required to make a full disclosure to the Board of Directors of all material facts regarding any possible conflict of interest, to describe the transaction, and to disclose the details of their interest. The conflict of interest policy for officers and key employees is in the employee handbook with a duty to disclose any actual or possible conflicts as they occur. A conflict of interest disclosure form is required to be signed annually. Failure to disclose any actual or possible conflict of interest may result in disciplinary and correction action. Form 990, Part VI, Section B, line 15 Compensation for CEO & Top Management is based on salary surveys and recommendation of executive search firm and is approved by the Executive Committee. Last process was done during spring 2016. Compensation for Officers & Key Employees is based on Compensation survey obtained in 2016 which is reviewed by Executive Director and implemented. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are made available to the public. Part 1, Line 5: CSAC acts as a paymaster for various other organizations that are included in its W-3. CSAC itself has 34 employees. US Communities Foundation 25 Massachusetts Avenue NW 500 Washington DC 200011450 465563807 Assist local governmental agencies DC 501(c)(3) Line 12a, I N/A 0 California Counties Foundation 1100 K Street Suite 101 Sacramento CA 95814 680017965 Educate citizens and research CA 501(c)(3) Line 10 California State Association of Counties 1 CSAC Finance Corporation 100 K Street Suite 100 Sacramento CA 95814 943010425 TO PROVIDE FINANCING, INVESTING, INSURANCE AND PURCHASING SERVICES CA 501(c)(4) California State Association of Counties 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 CSAC Finance Corporation A 13950 book CSAC Finance Corporation C 4000000 book California Counties Foundation B 221062 Book