2017-05-05T15:52:05-05:00 2016-06-30 910189318 Moss Adams LLP 3100 Zinfandel Drive Suite 500 Rancho Cordova CA 956706062 990 2015-07-01 946000551 County Supervisors Association of Calif COUN 9163277500 1100 K Street Suite 101 Sacramento CA 95814 Matt Cate Executive Director 9163277500 2017-04-27 1 Joua V Lo P01225144 9165038100 2017-04-27 2015 2021-01-29 14:40:06Z Matt Cate 1100 K Street Suite 101 Sacramento CA 95814 10484221 0 X WWW.CSAC.COUNTIES.ORG X 1911 CA To represent county government before the California Legislature, administrative agencies and support county government. 59 59 108 59 409522 0 3300000 4075000 5382284 5784177 -74468 45616 354638 427068 8962454 10331861 117804 115000 0 0 5756469 6048042 0 0 0 2431555 2799502 8305828 8962544 656626 1369317 8156470 7836027 4053502 2357516 4102968 5478511 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 2983950 115000 4376672 Legislative affairs - represent counties to the Legislature, Governor's office, agencies, commissions, and other state bodies. 706287 0 499633 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. 628141 0 54920 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. 1414743 0 790952 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.CSAC Institute for Excellence in County Government - offers courses in Sacramento, Merced, Contra Costa and San Diego Counties.Federal and state policy developmentOther programs 1414743 0 790952 5733121 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 31 0 1 108 1 1 1 0 0 0 0 0 X 59 59 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 Keith Carson Director 1.50 0.00 X 0 0 0 Terry Woodrow Director 0.50 0.00 X 0 0 0 Louis Boitano Director 0.50 0.00 X 0 0 0 Bill Connelly Director 0.50 0.00 X 0 0 0 Michael Oliveira Director 0.50 0.00 X 0 0 0 Kim Dolbow Vann Director 0.50 0.12 X 0 0 0 John Gioia Director 0.50 0.00 X 0 0 0 David Finigan Director 0.50 0.62 X 0 0 0 Ron Mikulaco Director 0.50 0.00 X 0 0 0 Henry Perea Director 1.50 0.00 X 0 0 0 John Veigas Director 0.50 0.00 X 0 0 0 Virginia Bass Director 1.50 0.00 X 0 0 0 Raymond Castillo Director 0.50 0.00 X 0 0 0 Jeff Griffiths Director 0.50 0.00 X 0 0 0 Leticia Perez Vice President 8.00 0.00 X X 0 0 0 Doug Verboon Director 0.50 0.00 X 0 0 0 Anthony Farrington Director 0.50 0.00 X 0 0 0 Jim Chapman Director 0.50 0.00 X 0 0 0 Don Knabe Director 1.50 0.00 X 0 0 0 David Rogers Director 0.50 0.00 X 0 0 0 Damon Connolly Director 0.50 0.00 X 0 0 0 John Carrier Director 0.50 0.00 X 0 0 0 Carre Brown Director 0.50 0.00 X 0 0 0 Hubert Walsh Director 0.50 0.00 X 0 0 0 Jim Wills Director 0.50 0.00 X 0 0 0 Larry Johnston Director 0.50 0.00 X 0 0 0 Fernando Armenta Director 0.50 0.00 X 0 0 0 Dianne Dillon Director 0.50 0.00 X 0 0 0 Ed Scofield Director 0.50 0.00 X 0 0 0 Lisa Bartlett Director 0.50 0.00 X 0 0 0 Jim Holmes Director 0.50 0.00 X 0 0 0 Lori Simpson Director 0.50 0.00 X 0 0 0 John Benoit Director 0.50 0.00 X 0 0 0 Susan Peters Director 1.50 0.00 X 0 0 0 Jaime De La Cruz Director 0.50 0.00 X 0 0 0 James Ramos Director 0.50 0.00 X 0 0 0 Greg Cox Director 0.50 0.50 X 0 0 0 Bob Elliot Director 0.50 0.00 X 0 0 0 Bruce Gibson Director 1.50 0.00 X 0 0 0 Carole Groom Director 1.50 0.00 X 0 0 0 Doreen Farr Director 0.50 0.00 X 0 0 0 Ken Yeager Director 1.50 0.00 X 0 0 0 Bruce McPherson Director 0.50 0.00 X 0 0 0 Leonard Moty Director 1.50 0.00 X 0 0 0 Lee Adams Director 0.50 0.00 X 0 0 0 Ed Valenzuela Director 1.50 0.00 X 0 0 0 Linda Seifert Director 1.50 0.50 X 0 0 0 Efren Carillo Director 0.50 0.00 X 0 0 0 Vito Chiesa Immd Past Pres 8.00 0.00 X X 0 0 0 Larry Munger Director 0.50 0.00 X 0 0 0 Robert Williams Director 0.50 0.00 X 0 0 0 Judy Morris Treasurer 5.00 0.00 X X 0 0 0 Steve Worthley Director 0.50 0.00 X 0 0 0 Sherri Brennan Director 0.50 0.00 X 0 0 0 Kathy Long Director 1.50 0.00 X 0 0 0 Jim Provenza Director 0.50 0.00 X 0 0 0 Roger Abe Director 0.50 0.00 X 0 0 0 Richard Forster President 8.00 0.12 X X 0 0 0 Dave Roberts First Vice President 8.00 0.00 X X 0 0 0 Maureen Kirk Director 0.50 0.00 X 0 0 0 Federal Glover Director 0.50 0.00 X 0 0 0 Ryan Kelley Director 0.50 0.00 X 0 0 0 Tom Wheeler Director 0.50 0.00 X 0 0 0 Terry Swafford Director 0.50 0.00 X 0 0 0 Margie Barrios Director 0.50 0.00 X 0 0 0 Evan Royce Director 0.50 0.00 X 0 0 0 Matt Cate Executive Director 40.00 0.62 X 362660 0 134257 Graham Knaus Director of Operations 40.00 0.00 X 190118 0 115382 Kelli Oropeza CFO 40.00 0.12 X 134946 0 80971 Deann Baker Director of Leg Affairs 40.00 0.00 X 259651 0 119904 Karen Keene Legislative Rep 40.00 0.00 X 192072 0 115569 David Liebler Dep Director of Pub Affairs 40.00 0.00 X 176520 0 126929 James Manker Dir Corp Relations 40.00 0.00 X 228501 0 65465 Darby Thomas Legislative Rep 40.00 0.00 X 134481 0 92641 Kiana Valentine Legislative Rep 40.00 0.00 X 115885 0 61128 1794834 0 912246 15 0 1 0 Alta Mesa Group 324 Alta Mesa Circle Napa CA 94558 Management Services for Institute 176330 Waterman & Associates 900 2nd Street NE Suite 109 Washington DC 20002 Federal Lobbying 165000 Synoptek 412 E ParkCenter Blvd Suite 300 Boise ID 83706 IT Management 135336 Hurst Brooks Espinosa 1127 11th Street Suite 805 Sacramento CA 95814 Lobbying 125250 4 4075000 4075000 Membership Dues & Assessments 900099 4493592 4493592 Meetings 900099 499633 499633 Institute 611430 478380 478380 CEAC 900099 146452 146452 Sponsorships 900099 62000 62000 104120 104120 5784177 45616 45616 166866 152360 14506 14506 13950 556 Payroll management fees 541200 347615 347615 Print Shop 561439 47957 47957 Miscellaneous 900099 16990 16990 412562 10331861 5722177 409522 125162 115000 115000 1489649 382769 1106880 2723490 2024262 699228 1164470 931937 232533 618532 364880 253652 51901 33645 18256 15299 15299 45322 45322 347392 347392 203405 175749 27656 968 758 210 268683 73446 195237 234874 48545 186329 175305 113417 61888 403191 156179 247012 932268 920164 12104 61980 61980 18601 18601 Membership Dues 31516 23939 7577 Bad Debt 9000 9000 Joint conference 1017 1017 50681 20022 30659 8962544 5733121 3229423 0 300 300 421567 439672 645079 885482 290175 234949 3659150 2570804 1161051 1088346 4366634 4066907 1271664 1120371 8156470 7836027 839171 743624 536074 493521 1271664 1120371 1406393 0 200 0 4053502 2357516 X 4102968 5478511 4102968 5478511 8156470 7836027 1369317 6226 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 1 X 398049 398049 858364 761799 96565 1688251 1284557 403694 413035 292891 120144 301451 231557 69894 1088346 Funds held in custodial accounts 1120371 1120371 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, 2016. 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 1100 K Street Sacramento CA 95814 943271407 501(c)(3) 35000 General support Institute for Local Government 1100 K Street Suite 205 Sacramento CA 95814 941537757 501(c)(3) 80000 General support 2 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 333864 0 0 0 28796 0 108541 0 25716 0 496917 0 0 0 Graham Knaus Director of Operations 173830 0 0 0 16288 0 89666 0 25716 0 305500 0 0 0 Kelli Oropeza CFO 127303 0 0 0 7643 0 63204 0 17767 0 215917 0 0 0 Deann Baker Director of Leg Affairs 235894 0 0 0 23757 0 88320 0 31584 0 379555 0 0 0 Karen Keene Legislative Rep 180552 0 0 0 11520 0 87922 0 27647 0 307641 0 0 0 David Liebler Dep Director of Pub Affairs 166996 0 0 0 9524 0 88403 0 38526 0 303449 0 0 0 James Manker Dir Corp Relations 169728 0 49173 0 9600 0 39911 0 25554 0 293966 0 0 0 Darby Thomas Legislative Rep 134481 0 0 0 0 0 66966 0 25675 0 227122 0 0 0 Kiana Valentine Legislative Rep 115885 0 0 0 0 0 51384 0 9744 0 177013 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 11 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 37 employees. US Communities Foundation 25 Massachusetts Avenue NW 500 Washington DC 200011450 465563807 Assist local governmental agencies DC 501(c)(3) Line 11a, 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 9 N/A 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) N/A 1 1 0 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 4075000 book CSAC Finance Corporation Q 561023 Book