CALIFORNIA COUNTIES FOUNDATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA COUNTIES FOUNDATION INC (EIN 68-0017965)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-05
- IRS object ID
- 202611259349301726
- Schema version
- 2024v5.5
- 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 | 2026-05-05T13:21:37-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | 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 | 2024-07-01 | 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 101 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL DANCZYK | PersonNm |
| Person Title | COO | PersonTitleTxt |
| Phone | 9163277500 | PhoneNum |
| Signature | 2026-05-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAUREN A HAVERLOCK | PreparerPersonNm |
| PTIN | P00545829 | PTIN |
| Phone | 2099556100 | PhoneNum |
| Preparation | 2026-05-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GRAHAM KNAUS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 K STREET 101 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,957,485 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CSACFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | STRENGTHENING CALIFORNIA COUNTIES THROUGH PROFESSIONAL DEVELOPMENT AND SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $254,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $550,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,306,419 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,374,200 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,558 | PYInvestmentIncomeAmt |
| CY Investment Income | $31,166 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $2,119 | CYOtherRevenueAmt |
| PY Total Revenue | $1,589,477 | PYTotalRevenueAmt |
| CY Total Revenue | $1,957,485 | 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 | $626,174 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $787,872 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,203,435 | PYOtherExpensesAmt |
| CY Other Expenses | $1,068,620 | CYOtherExpensesAmt |
| PY Total Expenses | $1,829,609 | PYTotalExpensesAmt |
| CY Total Expenses | $1,856,492 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$240,132 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $100,993 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,101,382 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,177,905 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,053,810 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,019,529 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,047,572 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,158,376 | 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 | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,074,852 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $888,783 | 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 | $735,504 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $485,417 | RevenueAmt |
| Desc | THE CSAC GRANTS INITIATIVE PROGRAM OFFERS COUNTIES GUIDANCE THROUGH GRANT IDENTIFICATION, PREPARATION, AND WRITING. SERVICE REVENUE IS RECOGNIZED AS SERVICES ARE PERFORMED. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $0 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | CALIFORNIA EMERGING TECHNOLOGY FUND (CETF) GRANT - CCF RECEIVED GRANTS FROM CETF IN FY23 AND FY24 TO HELP EDUCATE THE PUBLIC ABOUT THE AFFORDABLE CONNECTIVITY PROGRAM (ACP) AND TO PROVIDE COUNTY INPUT ABOUT DIGITAL EQUITY RELATED TO CETF'S BROADBAND ACCESS EQUITY DEPLOYMENT (BEAD) PLAN. CETF PROVIDES LEADERSHIP STATEWIDE TO CLOSE TO THE "DIGITAL DIVIDE" BY ACCELERATING THE DEPLOYMENT AND ADOPTION OF BROADBAND TO UNSERVED AND UNDERSERVED COMMUNITIES AND POPULATIONS. THE LAST SESSION OF THIS PROGRAM WAS HELD IN FY25. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,810,356 | 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 | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| 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 | Yes (1) | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | JYOTI TANWAR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9163277500 | PhoneNum |
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 |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| GRAHAM KNAUS | |||||||||
| CEO & SECRETARY | 0.50 | 40.50 | Yes (X) | Yes (X) | $0 | $468,615 | $200,305 | ||
| SUSAN ELLENBERG | |||||||||
| PRESIDENT (AS OF 11/24) | 0.50 | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JEFF GRIFFITHS | |||||||||
| PRESIDENT (THRU 11/24) | 0.50 | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LUIS A ALEJO - VICE | |||||||||
| PRESIDENT (AS OF 11/24) | 0.50 | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BELIA RAMOS | |||||||||
| TREASURER | 0.50 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SARAH J CARRILLO | |||||||||
| DIRECTOR | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| SONIA M DE LA ROSA | |||||||||
| DIRECTOR | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| TAMI DOUGLAS-SCHATZ | |||||||||
| DIRECTOR | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ALAN FERNANDES | |||||||||
| DIRECTOR | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| MIGUEL FIGUEROA | |||||||||
| DIRECTOR (THRU 04/25) | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN M GIOIA | |||||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| PAUL NERLAND | |||||||||
| DIRECTOR | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| WENDY ROOT ASKEW | |||||||||
| DIRECTOR | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| TERRY WOODROW | |||||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| PAUL DANCZYK | |||||||||
| COO | 40.00 | 0.00 | Yes (X) | $224,090 | $0 | $87,542 | |||
| VERONICA SMITH-MITCHELL | |||||||||
| PROG/GRANTS DIRECTOR | 40.00 | 0.00 | $104,064 | $0 | $56,743 | Yes (X) | |||
| CHASTITY BENSON | |||||||||
| FORMER COO | 0.00 | 40.00 | $0 | $299,601 | $146,706 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $328,154 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $768,216 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $491,296 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE FERGUSON GROUP LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 PENNSYLVANIA AVE NW STE 700 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSULTING SERVICES | ServicesDesc |
| Compensation | $558,969 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $400,000 | RelatedOrganizationsAmt |
| All Other Contributions | $150,000 | AllOtherContributionsAmt |
| Total Contributions | $550,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSTITUTE REGISTRATION | 611430 | $887,683 | $887,683 |
| CSAC GRANT INITIATIVE | 611710 | $485,417 | $485,417 |
| PROF DEV ACADEMY | 611430 | $1,100 | $1,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,374,200 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,166 | TotalRevenueColumnAmt |
| Exclusion | $31,166 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,119 | TotalRevenueColumnAmt |
| Exclusion | $2,119 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,119 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,957,485 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,374,200 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $33,285 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,072 | TotalAmt |
| Program Services | $314,072 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,157 | TotalAmt |
| Program Services | $297,157 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,312 | TotalAmt |
| Program Services | $114,312 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,434 | TotalAmt |
| Program Services | $54,434 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,897 | TotalAmt |
| Program Services | $7,897 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,178 | TotalAmt |
| Management And General | $24,178 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530,211 | TotalAmt |
| Program Services | $525,461 | ProgramServicesAmt |
| Management And General | $4,750 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,891 | TotalAmt |
| Program Services | $14,394 | ProgramServicesAmt |
| Management And General | $497 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,950 | TotalAmt |
| Program Services | $22,950 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,870 | TotalAmt |
| Program Services | $40,159 | ProgramServicesAmt |
| Management And General | $16,711 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,539 | TotalAmt |
| Program Services | $81,539 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| INSTRUCTOR EXPENSE | $222,479 | $222,479 |
| EVENT | $112,883 | $112,883 |
| EQUIPMENT | $76 | $76 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,543 | TotalAmt |
| Program Services | $2,543 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,856,492 | TotalAmt |
| Program Services | $1,810,356 | ProgramServicesAmt |
| Management And General | $46,136 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,753 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,018,181 | BOYAmt |
| EOY | $725,519 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,981 | BOYAmt |
| EOY | $602,311 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,415 | BOYAmt |
| EOY | $19,225 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $707,570 | BOYAmt |
| EOY | $748,433 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $31,671 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,482 | BOYAmt |
| EOY | $50,746 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,101,382 | BOYAmt |
| EOY | $2,177,905 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,545 | BOYAmt |
| EOY | $214,302 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,948 | BOYAmt |
| EOY | $233,345 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,482 | BOYAmt |
| EOY | $50,746 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $465,835 | BOYAmt |
| EOY | $521,136 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,053,810 | BOYAmt |
| EOY | $1,019,529 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,047,572 | BOYAmt |
| EOY | $1,158,376 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,047,572 | BOYAmt |
| EOY | $1,158,376 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,101,382 | BOYAmt |
| EOY | $2,177,905 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $100,993 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $9,811 | 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 | $756,810 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $755,190 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $634,006 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $254,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $550,000 | CurrentTaxYearAmt |
| Total | $2,950,506 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $380,453 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $417,924 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $557,917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,306,419 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,374,200 | CurrentTaxYearAmt |
| Total | $4,036,913 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,137,263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,173,114 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,191,923 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,560,919 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,924,200 | CurrentTaxYearAmt |
| Total | $6,987,419 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $651,646 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $606,256 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $626,987 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $450,000 | CurrentTaxYearAmt |
| Total | $2,339,389 | 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 | $651,646 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $606,256 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $626,987 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $450,000 | CurrentTaxYearAmt |
| Total | $2,339,389 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,648,030 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,076 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,273 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,166 | CurrentTaxYearAmt |
| Total | $103,922 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,076 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,273 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,166 | CurrentTaxYearAmt |
| Total | $103,922 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,119 | CurrentTaxYearAmt |
| Total | $2,119 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,152,339 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,183,963 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,210,196 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,589,477 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,957,485 | CurrentTaxYearAmt |
| Total | $7,093,460 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.65530 | PublicSupportCY509Pct |
| Public Support PY509 | 0.56470 | PublicSupportPY509Pct |
| Investment Income CY | 0.01470 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01330 | 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 REVENUE | 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) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED ENTITIES | Desc |
| Amt | $521,136 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $521,136 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,090,035 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $9,811 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $122,739 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $132,550 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,957,485 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,957,485 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,979,231 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $122,739 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $122,739 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,856,492 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,856,492 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE FOUNDATION PERFORMS ACCOUNTING SERVICES FOR SAN JOAQUIN VALLEY REGIONAL ASSOCIATION OF CALIFORNIA COUNTIES. FUNDS OWNED BY THIS ORGANIZATION, WHICH ARE HELD IN A SEPARATE BANK ACCOUNT, ARE RECORDED AS OFFSETTING ASSETS AND LIABILITIES. |
| PART X, LINE 2: | 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 23701D. INCOME UNRELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE MAY CONSTITUTE UNRELATED BUSINESS INCOME UNDER IRC SECTIONS 511 THROUGH 515. THE FOUNDATION HAS NO UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2025 AND 2024. |
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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GRAHAM KNAUS | ||||||||||||||
| CEO & SECRETARY | $0 | $421,711 | $0 | $0 | $0 | $46,904 | $0 | $161,131 | $0 | $39,174 | $0 | $668,920 | $0 | $0 |
| CHASTITY BENSON | ||||||||||||||
| FORMER COO | $0 | $273,643 | $0 | $0 | $0 | $25,958 | $0 | $133,186 | $0 | $13,520 | $0 | $446,307 | $0 | $0 |
| PAUL DANCZYK | ||||||||||||||
| COO | $177,256 | $0 | $34,500 | $0 | $12,334 | $0 | $53,917 | $0 | $33,625 | $0 | $311,632 | $0 | $0 | $0 |
| VERONICA SMITH-MITCHELL | ||||||||||||||
| PROG/GRANTS DIRECTOR | $103,846 | $0 | $0 | $0 | $218 | $0 | $44,824 | $0 | $11,919 | $0 | $160,807 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION RELIED ON A RELATED ORGANIZATION TO DETERMINE THE COMPENSATION FOR THE FOUNDATION'S TOP MANAGEMENT OFFICIAL WHICH INCLUDED THE FOLLOWING: COMPENSATION SURVEY OR STUDY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 2A: | THE FOUNDATION RELIES ON A RELATED ORGANIZATION, COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA TO FILE ITS FORM W-2S. THE FOUNDATION HAD FOUR EMPLOYEES FOR CALENDAR YEAR 2024. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED TO ADD SEVERAL PROGRAMS INCLUDING THE CSAC GRANTS INITIATIVE, CSAC EXECUTIVE SERVICES, AND OTHER SERVICES. THE BOARD COMPOSITION AND THE DUTIES AND RESPONSIBILITIES OF CERTAIN OFFICERS OF THE FOUNDATION WERE UPDATED. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF THE FOUNDATION IS COMPRISED OF 15 DIRECTORS WHICH INCLUDE REPRESENTATIVES FROM COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA (CSAC) AND CSAC FINANCE CORPORATION (CSACFC), RELATED TAX-EXEMPT ORGANIZATIONS. TWO (2) CSAC ELECTED OFFICERS CSAC TREASURER CSAC CEO THREE (3) COUNTY SUPERVISORS THREE (3) COUNTY ADMINISTRATORS HUMAN RESOURCES DIRECTOR COUNTY COUNSEL CSAC FINANCE CORPORATION CHIEF EXECUTIVE OFFICER OR DESIGNEE PUBLIC MEMBER FOUNDATION STAKEHOLDER |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS OF CALIFORNIA COUNTIES FOUNDATION SHALL HAVE SOLE AUTHORITY TO AMEND OR REPEAL THE ARTICLES OF INCORPORATION AND BYLAWS SUBJECT TO THE APPROVAL OF OFFICERS AND DIRECTORS OF CSAC WHO HOLD POSITIONS ON THE BOARD OF THE FOUNDATION. THE FOUNDATION DOES NOT HAVE ANY MEMBERS. |
| 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 FORM 990 IS REVIEWED BY THE SECRETARY BEFORE FILING. THE FOUNDATION'S BOARD MEMBERS ARE PROVIDED WITH A SUMMARY OF THE FORM 990 AND IT IS AVAILABLE FOR REVIEW UPON THEIR REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY REQUIRES THAT ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES WITH A MATERIAL FINANCIAL INTEREST IN A TRANSACTION MUST DISCLOSE SUCH MATERIAL FINANCIAL INTEREST OR COMMON DIRECTORSHIP TO THE BOARD VIA A DISCLOSURE FORM, WHICH MUST BE SIGNED ANNUALLY. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE. IF A CONFLICT IS DEEMED TO EXIST, THEY MUST RECUSE THEMSELVES FROM PARTICIPATING IN ANY CONSIDERATION OR DECISION RELATED TO THE TRANSACTION. SUCH DISCLOSURE AND ABSTENTION FROM A VOTE WILL BE MADE PART OF THE RECORD OF THE BOARD'S MEETINGS. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE ORGANIZATION AND THE ADVANCEMENT OF ITS PURPOSE. |
| 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 525,461. MANAGEMENT AND GENERAL EXPENSES 4,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 530,211. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| CALIFORNIA COUNTIES CAPITOL BUILDING & MUSEUM | |||||||||||
| 1100 K STREET SUITE 101 | SACRAMENTO | CA | 95814 | 993515133 | MUSEUM | CA | 501(C)(3) | LINE 7 | COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA | 0 | |
| COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA | |||||||||||
| 1100 K STREET SUITE 101 | SACRAMENTO | CA | 95814 | 946000551 | REPRESENT COUNTY GOVERNMENT | CA | 501(C)(4) | N/A | 0 | N/A | |
| 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 | COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA | 0 | |
| 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 | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |