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CALIFORNIA BUDGET & POLICY CENTER: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
CALIFORNIA BUDGET & POLICY CENTER (EIN 68-0346784)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-06-21
IRS object ID
201641739349300624
Schema version
2015v2.0
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

FieldValueIRS element (for citing)
Return2016-06-21T09:17:49-07:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Damore Hamric & Schneider IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11515 River Park Dr Ste 150AddressLine1Txt
CitySacramentoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP958154606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680346784EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CALIFORNIA BUDGET & POLICY CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCALIBusinessNameControlTxt
Phone9164440500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11107 9TH STREETAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95814ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER HOENEPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2016-06-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARTA J WILLIAMSPreparerPersonNm
PTINP00092083PTIN
Phone9164812856PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRISTOPHER HOENEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11107 9TH STREET 310AddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95814ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,097,242GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CALBUDGETCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE CALIFORNIA BUDGET AND POLICY CENTER SERVES AS A RESOURCE TO POLICY MAKERS, STATE AND LOCAL CONSTITUENCY GROUPS, AND THE MEDIA SEEKING ACCURATE INFORMATION AND ANALYSES OF THE STATE OF CALIFORNIA'S BUDGET AND POLICY ISSUES.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,023,856PYContributionsGrantsAmt
CY Contributions Grants$1,017,575CYContributionsGrantsAmt
PY Program Service Revenue$45,640PYProgramServiceRevenueAmt
CY Program Service Revenue$62,336CYProgramServiceRevenueAmt
PY Investment Income$1,048PYInvestmentIncomeAmt
CY Investment Income$17,331CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,070,544PYTotalRevenueAmt
CY Total Revenue$1,097,242CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,150,698PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,196,639CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$40,200CYTotalFundraisingExpenseAmt
PY Other Expenses$390,915PYOtherExpensesAmt
CY Other Expenses$363,761CYOtherExpensesAmt
PY Total Expenses$1,541,613PYTotalExpensesAmt
CY Total Expenses$1,560,400CYTotalExpensesAmt
PY Revenues Less Expenses-$471,069PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$463,158CYRevenuesLessExpensesAmt
Total Assets BOY$2,750,795TotalAssetsBOYAmt
Total Assets EOY$2,233,145TotalAssetsEOYAmt
Total Liabilities BOY$182,848TotalLiabilitiesBOYAmt
Total Liabilities EOY$123,728TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,567,947NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,109,417NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CALIFORNIA BUDGET AND POLICY CENTER SERVES AS A RESOURCE TO POLICY MAKERS, STATE AND LOCAL CONSTITUENCY GROUPS, AND THE MEDIA SEEKING ACCURATE INFORMATION AND ANALYSES OF THE STATE OF CALIFORNIA'S BUDGET AND POLICY ISSUES. THROUGH INDEPENDENT FISCAL AND POLICY ANALYSIS, PUBLIC EDUCATION, AND COLLABORATION WITH OTHER ORGANIZATIONS, THE PROJECT WORKS TO IMPROVE PUBLIC POLICIES AFFECTING THE ECONOMIC AND SOCIAL WELL-BEING OF LOW AND MIDDLE-INCOME CALIFORNIANS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,482,181ExpenseAmt
DescANALYZED PUBLIC POLICIES AND RESEARCH FINDINGS THROUGH 50 POLICY BRIEFS, DATA HITS, AND SHORT PAPERS AND 6 CHARTBOOKS. DISTRIBUTED POLICY BRIEFS AND RESEARCH REPORTS TO NEARLY 1,000 INDIVIDUALS AND ORGANIZATIONS AS WELL AS THROUGH OUR WEBSITE. SENT REGULAR EMAIL UPDATES AND NEWSLETTERS TO OVER 5,000 INDIVIDUALS AND ORGANIZATIONS. PROVIDED TECHNICAL ASSISTANCE TO OVER 450 INDIVIDUALS AND ORGANIZATIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescMAINTAINED A WEBSITE AT WWW.CALBUDGETCENTER.ORG WHICH RECEIVED OVER 7,456 VISITORS PER MONTH IN 2015.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescHOSTED AN ANNUAL POLICY CONFERENCE ATTENDED BY OVER 350 INDIVIDUALS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,482,181TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee13EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsYes (true)ChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHRISTOPHER HOENEPersonNm
Phone9164440500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11107 9TH STREET 310AddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95814ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
VERONICA CARRIZALES
BOARD MEMBER1.000.00Yes (X)$0$0$0
JOHN ELLWOOD
BOARD MEMBER1.000.00Yes (X)$0$0$0
KIRKE WILSON
Board Member1.000.00Yes (X)$0$0$0
DEAN TIPPS
BOARD MEMBER1.000.00Yes (X)$0$0$0
JED KOLKO
BOARD MEMBER1.000.00Yes (X)$0$0$0
ANA MATOSANTOS
BOARD MEMBER1.000.00Yes (X)$0$0$0
TIM GAGE
BOARD MEMBER1.000.00Yes (X)$0$0$0
FRANK MECCA
BOARD MEMBER1.000.00Yes (X)$0$0$0
JENNIFER ITO
BOARD MEMBER1.000.00Yes (X)$0$0$0
CONNIE PEREZ
Treasurer1.000.00$0$0$0Yes (X)
ELLEN WU
Secretary1.000.00$0$0$0Yes (X)
PAUL ROSENSTIEL
Chair4.000.00$0$0$0Yes (X)
CHRISTOPHER HOENE
Executive Dir.40.000.00$169,398$0$19,899Yes (X)
SCOTT GRAVES
RESEARCH DIRECTOR40.000.00$127,201$0$21,985Yes (X)
STEVEN BLISS
STRAT PLAN. DIR.40.000.00$107,742$0$19,948Yes (X)
JONATHAN KAPLAN
SR. POLICY ANALYST40.000.00$105,759$0$7,897Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$510,100TotalReportableCompFromOrgAmt
Total Other Compensation$69,729TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,017,575AllOtherContributionsAmt
Total Contributions$1,017,575TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCES519100$51,473$51,473
PUBLICATIONS519100$10,645$10,645
TRAINING FEES519100$218$218
FieldValueIRS element (for citing)
Total Program Service Revenue$62,336TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,331TotalRevenueColumnAmt
Exclusion$17,331ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,097,242TotalRevenueColumnAmt
Related Or Exempt Func Income$62,336RelatedOrExemptFuncIncomeAmt
Exclusion$17,331ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$189,297TotalAmt
Program Services$160,902ProgramServicesAmt
Fundraising$28,395FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$822,856TotalAmt
Program Services$818,861ProgramServicesAmt
Management And General$3,382ManagementAndGeneralAmt
Fundraising$613FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$184,486TotalAmt
Program Services$181,414ProgramServicesAmt
Management And General$697ManagementAndGeneralAmt
Fundraising$2,375FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$101,602TotalAmt
Program Services$80,363ProgramServicesAmt
Management And General$21,239ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,105TotalAmt
Program Services$8,649ProgramServicesAmt
Management And General$456ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,311TotalAmt
Program Services$2,196ProgramServicesAmt
Management And General$115ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$58,768TotalAmt
Program Services$55,830ProgramServicesAmt
Management And General$2,938ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,894TotalAmt
Program Services$4,649ProgramServicesAmt
Management And General$245ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$81,951TotalAmt
Program Services$77,854ProgramServicesAmt
Management And General$4,097ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,406TotalAmt
Program Services$7,986ProgramServicesAmt
Management And General$420ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,134TotalAmt
Program Services$3,927ProgramServicesAmt
Management And General$207ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Printing and Publications$30,192$25,237$1,328$3,627
EQUIPMENT PURCHASES$13,345$12,678$667
Postage and Shipping$11,582$10,312$579$691
WORKER'S COMP INSURANCE$11,353$10,785$568

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$26,118TotalAmt
Program Services$20,538ProgramServicesAmt
Management And General$1,081ManagementAndGeneralAmt
Fundraising$4,499FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,560,400TotalAmt
Program Services$1,482,181ProgramServicesAmt
Management And General$38,019ManagementAndGeneralAmt
Fundraising$40,200FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$924,631BOYAmt
EOY$737,777EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,691,717BOYAmt
EOY$1,446,345EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$77,995BOYAmt
EOY$2,047EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$34,369BOYAmt
EOY$31,170EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$47,450LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$36,293LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,434BOYAmt
EOY$11,157EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,649BOYAmt
EOY$4,649EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,750,795BOYAmt
EOY$2,233,145EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$168,512BOYAmt
EOY$118,907EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$7,454BOYAmt
EOY$4,003EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,882BOYAmt
EOY$818EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$182,848BOYAmt
EOY$123,728EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,947,948BOYAmt
EOY$1,565,668EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$619,999BOYAmt
EOY$543,749EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,567,947BOYAmt
EOY$2,109,417EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,750,795BOYAmt
EOY$2,233,145EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$463,158ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,628NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$910,379CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$961,307CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$907,706CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,023,856CurrentTaxYearMinus1YearAmt
Current Tax Year$1,017,575CurrentTaxYearAmt
Total$4,820,823TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$910,379CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$961,307CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$907,706CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,023,856CurrentTaxYearMinus1YearAmt
Current Tax Year$1,017,575CurrentTaxYearAmt
Total$4,820,823TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,668,508SubstantialContributorsTotAmt
Public Support Total170$1,152,315PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,052CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,148CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,048CurrentTaxYearMinus1YearAmt
Current Tax Year$17,331CurrentTaxYearAmt
Total$38,218TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$4,859,041TotalSupportAmt
Gross Receipts Rltd Activities$272,129GrossReceiptsRltdActivitiesAmt
Public Support CY1700.23710PublicSupportCY170Pct
Public Support PY1700.22770PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestPrior Year Facts and Circumstances: The California Budget and Policy Centers governing body represents the broad interest of the general publicGoverning Board. The California Budget & Policy Center is an independent, nonprofit organization governed by a 9-17 member board of directors that provides general oversight and direction for the organization. Board membership is drawn from the core audiences and stakeholder groups involved in the Budget Centers work. Current board members are affiliated with the County Welfare Directors Association of California, Program for Environmental and Regional Equity at the University of Southern California, and the Goldman School of Public Policy at the University of California, Berkeley, among others. Board members bring experience from their individual and organizational leadership in local, diverse communities as well as deep statewide policy expertise and relationships with philanthropy. The board is primarily a policy-setting entity, focused on strategic planning, oversight (fiduciary and otherwise), and the policy roles of the organization. CBPC provides facilities or services directly for the benefit of the general public on a continuous basisA commitment to collaboration with a diverse array of groups is at the core of the Budget Centers mission to expand participation in budget and budget-related policy debates. In 2015 the Budget Center:- Hosted an annual policy conference with approximately 350 people attending. The annual conference features experts from various budget and policy arenas. - Spoke at meetings and events sponsored by a diverse array of organizations. Budget Center staff delivered over 68 presentations in 2015 throughout the state on a variety of budget and related policy issues. - Provided training on the budget process. The Budget Center conducts annual workshops in December of each year, just prior to the state budget cycle, aimed at increasing the ability of advocates and community leaders to participate effectively in budget and policy debates, based on the Budget Centers popular training curriculum, Dollars and Democracy: A Guide to the California Budget Process. In 2015, the workshops was attended by 90 people. The Budget Center also delivered multiple budget training workshops throughout 2015 to groups including the Womens Policy Institute, the Leadership Institute of Hispanas Organized for Political Equality (HOPE), Hunger Advocacy Network, Southern California Grantmakers, San Diego Grantmakers, and Northern California Grantmakers, among others. The delivery of training on the budget process is also part of the Budget Centers strategy for expanding its engagement in targeted communities.- Provided technical assistance. Technical assistance is one of the means by which the Budget Center facilitates greater understanding of and participation in state budget and policy debates. In 2015, the Budget Center received and responded to more than 20 requests for information and assistance each month. Requests came from a variety of sources, including service providers, state and local policymakers and government agencies, the media, and policy organizations in other states.-The Budget Center website prioritizes more active and frequent sharing of our work with our audiences, making our analyses, infographics, and commentary more accessible. -The Budget Centers blog Budget Bites, features frequent postings analyzing the implications of proposed and enacted state and federal budget and policy decisions for California families and communities. Members of the public having special knowledge or expertise, public officials, or civic or community leaders participate in and/or sponsor programs of CBPCThe Budget Center hosted the following events in partnership with other organizations:-Policy Insights 2015 featured experts from the education, criminal justice and health arenas as well as elected officials speaking on tax policy and poverty. -The Budget Center presented A Guide to the States Budget Process and Overview of the Governors 2015-16 Proposed Budget to staff and elected officials in San Bernardino, Ventura, and Alameda counties as well as the City of Los Angeles. -The Budget Center also partnered with the Lucile Packard Foundation for Childrens Health on a webinar on titled Childrens Health in California: How Can State Policies Help Promote a Lifetime of Health and Well-Being? -The Budget Center hosted an online panel discussion Perspectives on Poverty with experts from various poverty organizations including Western Center on Law & Poverty, California Rural Legal Assistance, and Los Angeles Alliance for a New Economy (LAANE). CBPC maintains a definitive program for accomplishing its charitable work in the communityThe CBPCs vision and history includes: Our vision is of a California where everyone has the opportunity to participate fully in the states economic, social, and political life. This will require our state to make smart policy choices and the right kinds of public investments today, so we can: create a world-class system of education, from preschool up through college and beyond, help bring a range of employment and housing options within reach of individuals and families, enable communities to be safe and healthy, and provide a strong safety-net for individuals and families who are struggling to find work or make ends meet.The California Budget & Policy Center was founded in 1995 to fill a serious unmet need: for a credible, independent source of information on how budget and tax policies affect low- and middle-income Californians.Over the years, our organization has grown from a staff of one to a team whose expertise cuts across issues ranging from tax policy and economic trends to education, health, criminal justice, and others. The Budget Center seeks to inform state budget and policy debates by publishing timely analyses and commentary; providing invited testimony at legislative hearings; offering regular trainings on the state budget process and fostering civic engagement, and providing public education as well as customized technical assistance. We serve as a trusted resource for the media and speak at dozens of conferences, convenings, and community meetings around the state each year. The Budget Center also holds Policy Insights, an annual conference that brings together hundreds of advocates, policymakers, researchers, and other leaders working to improve the lives of low- and middle-income Californians.Our work rests on a basic premise: that Californias budget and policy choices should reflect our states values and priorities. By examining the most pressing budget and policy issues and making them accessible and more understandable, we aim to broaden participation in state policy debates and help foster outcomes that work for all Californians, especially those individuals and communities who have not yet shared in our states economic prosperity.Core PrinciplesSince our founding, the CBPCs work has been guided by four core principles:Independence: The Budget Center provides fact-based, nonpartisan analyses of state fiscal and tax policies and their implications for all Californians, with a special focus on their impact on low- and middle-income individuals.Fairness and Equity: The Budget Centers work is grounded in the fundamental belief that government should work to improve the lives of the people it serves. The Budget Center maintains a deep commitment to ensuring that public policies and programs respond effectively to the needs and interests of lower-income individuals, families, and communities throughout California.Integrity: The Budget Center conducts its work with the highest level of intellectual honesty, accuracy, and objectivity in order to effectively inform state fiscal, tax, and other public policies.Empowerment: The Budget Center provides accessible, useable, and timely information on state fiscal, tax, and related public policies in order to expand civic engagement in policy debates.The California Budget & Policy Center is a nonpartisan organization. We neither support nor oppose any political party nor any candidate running for elected office. We focus solely on evaluating public policies and their impact on low- and middle-income Californians.FactsAndCircumstancesTestTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Form4720 Filed Section4955 TaxfalseForm4720FiledSection4955TaxInd
Correction MadefalseCorrectionMadeInd

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$870FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$870FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,559,530FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,560,400FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$228,020FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$57,005FilingOrganizationsTotalAmt
FieldValueIRS element (for citing)
Form4720 FiledfalseForm4720FiledInd

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus1$33CurrentYearMinus1Amt
Current Year$228,020CurrentYearAmt
Total$228,053TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$342,080LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus1$164CurrentYearMinus1Amt
Current Year$870CurrentYearAmt
Total$1,034TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus1$8CurrentYearMinus1Amt
Current Year$57,005CurrentYearAmt
Total$57,013TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$85,520GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus1$164CurrentYearMinus1Amt
Current Year$870CurrentYearAmt
Total$1,034TotalAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$47,450OtherCostOrOtherBasisAmt
Depreciation$36,293DepreciationAmt
Book Value$11,157BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,157TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCAPITAL LEASE OBLIGATIONDesc
Amt$818Amt
FieldValueIRS element (for citing)
Total Liability$818TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,097,242TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$1,097,242RevenueSubtotalAmt
Total Revenue Per Form990$1,097,242TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,560,400TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,560,400ExpensesSubtotalAmt
Total Expenses Per Form990$1,560,400TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd
Rebuttable Presumption ProcfalseRebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER HOENEPersonNm
TitleExecutive Dir.TitleTxt
Base Compensation Filing Org$169,398BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org$8,470DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$11,429NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$189,297TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4d: Other Program Services DescriptionOTHER PROGRAM SERVICES 4: ANALYZED PUBLIC POLICIES AND RESEARCH FINDINGS THROUGH 50 POLICY BRIEFS, DATA HITS, AND SHORT PAPERS AND 6 CHARTBOOKS. DISTRIBUTED POLICY BRIEFS AND RESEARCH REPORTS TO NEARLY 1,000 INDIVIDUALS AND ORGANIZATIONS AS WELL AS THROUGH OUR WEBSITE. SENT REGULAR EMAIL UPDATES AND NEWSLETTERS TO OVER 5,000 INDIVIDUALS AND ORGANIZATIONS. PROVIDED TECHNICAL ASSISTANCE TO OVER 450 INDIVIDUALS AND ORGANIZATIONS.
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational DocumentsTHE NAME OF CALIFORNIA BUDGET PROJECT OFFICIALLY CHANGED TO CALIFORNIA BUDGET & POLICY CENTER.
Form 990, Part VI, Line 11b: Form 990 Review ProcessFORM 990 IS PREPARED BY THE ORGANIZATION'S CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsEMPLOYEES ARE REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY UPON BEING HIRED. BOARD MEMBERS DO NOT RECEIVE ANY COMPENSATION AND NO PAYMENTS ARE MADE TO ANY ORGANIZATION OR INDIVIDUAL REPRESENTED ON THE BOARD.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementTHE EXECUTIVE DIRECTOR'S COMPENSATION IS DISCUSSED BY THE BOARD DURING A SCHEDULED BOARD MEETING IN CONJUNCTION WITH THE ANNUAL WRITTEN EVALUATION. THE BOARD APPROVES THE ANNUAL COMPENSATION AND THE BOARD CHAIR SIGNS THE WRITTEN EVALUATION DOCUMENTING THE APPROVAL.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesEACH KEY EMPLOYEE'S COMPENSATION IS DETERMINED IN CONJUNCTION WITH AN ANNUAL WRITTEN EVALUATION BY THE DIRECTOR SUPERVISOR. THE SUPERVISOR AND THE EMPLOYEE SIGN THE WRITTEN EVALUATION DOCUMENTING THE APPROVED COMPENSATION.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableAVAILABLE UPON REQUEST.