2024-03-01T14:32:04-06:00 2023-03-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-04-01 237455552 California Tow Truck Association CALI 9166172882 643 West Stadium Ln Sacramento CA 95834 Billy Myers CFO 9166172882 2024-03-01 1 Billy Myers 999009999 1 Kim Hunwardsen CPA P00484560 6122536500 2024-03-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Billy Myers 643 West Stadium Ln Sacramento CA 95834 676020 0 X www.ctta.com X 1970 CA To cultivate a community of towing and emergency road service professionals. 29 29 7 37 0 0 389134 276753 351379 398590 35 208 1583 -6061 742131 669490 0 150651 0 0 150791 178930 0 0 0 604777 698245 755568 1027826 -13437 -358336 840900 425996 62191 14367 778709 411629 X The mission of the California Tow Truck Association is to cultivate a community of professionals able to provide the highest caliber of towing and emergency road service-related solutions for the motoring public and the communities of our state. 0 0 The Annual Tow Show provided information, training, and opportunities to several thousand tow truck drivers in the state of California. The Association provides adminstrative services for 11 chapters, representing over 400 tow company members throughout the State of California. Our ERSCA training program provides world class training tow truck operators nationwide. Through training and continuous education, operators are taught the skills needed to keep themselves and the motoring public safe. Our course curriculum is not only extensive, but ever-changing in order to keep up with advances in technology, regulation and public need. The Association monitors state and federal legislation pertaining to the business of towing and keeps the membership informed of pertinent legislative developments. In addition, the Association administers a PAC for members to support candidates interested in and sympathetic to industry issues. The Association provides training of operations, law and safety for the owners, operators, and employees of the industry. A special fund is set aside to assist families and operators who may have suffered injury or loss on the job. The Association also maintains an account to provide comfort to members and families in times of illness of loss. 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 7 1 0 0 0 0 1 0 0 0 0 X 29 29 1 0 1 1 1 1 0 1 1 0 1 1 0 1 1 1 1 1 0 0 0 CA X Billy Myers 9166172882 643 West Stadium Ln Sacramento CA 95834 Quinn Piening President (Until Nov '22) 16.00 0.30 X X 0 0 0 Sam Johnson Appointed President (Nov '22-Jan '23) 8.00 0.30 X X 0 0 0 Craig Baker President (Beg Jan '22) 8.00 0.00 X X 0 0 0 Doug Nelson Vice President 1.00 0.30 X X 0 0 0 Billy Myers Treasurer 8.00 0.50 X X 0 0 0 Andrea Olivarez Secretary 1.00 0.50 X X 0 0 0 Sherry White Administrative (April '22- Jan '23) 1.00 0.20 X X 4569 0 0 Steven Hendrickson Director 0.50 0.10 X 0 0 0 Sean Van Lingen Director 0.50 0.10 X 0 0 0 Terry Warford Jr Director 1.00 0.50 X 0 0 0 Steve Sgarlato Director 1.00 0.10 X 0 0 0 Eric Foster Director 0.50 0.00 X 0 0 0 Trent Butzlaff Director 0.50 0.00 X 0 0 0 David McDannell Director 0.50 0.00 X 0 0 0 Brian Banks Director 0.50 0.00 X 0 0 0 Dave Thompson Director 0.60 0.00 X 0 0 0 Marc Weiss Director (thru Sep. '22) 0.50 0.00 X 0 0 0 Russell Fichtelman Director 0.50 0.00 X 0 0 0 Michael Paim Director 1.00 0.50 X 0 0 0 Kevin Koch Director (thru Sep. '22) 0.50 0.00 X 0 0 0 Joey Sgarlato Director 0.60 0.00 X 0 0 0 Casey Horvath Director 0.50 0.00 X 0 0 0 Alex Berg Director 0.50 0.00 X 0 0 0 Michael Payne Director 0.80 0.00 X 0 0 0 Rodney Sellers Director 0.80 0.00 X 0 0 0 Kenneth Wilson Director 0.50 0.00 X 0 0 0 Dion Bracco Director 0.50 0.00 X 0 0 0 Rick Stewart Director 0.50 0.00 X 0 0 0 Myra Ruiz Director 0.50 0.00 X 0 0 0 Jay Van Arsdale Director 0.90 0.00 X 0 0 0 John Decicco Director 0.50 0.00 X 0 0 0 Perry Shusta Director 0.50 0.00 X 0 0 0 Bill Paymard Director 0.50 0.00 X 0 0 0 Bruce Johnson Director 1.00 0.10 X 0 0 0 4569 0 0 0 0 0 0 Compass Management Solutions 2443 Fair Oaks Blvd 1177 Sacramento CA 95825 Administrative services 110586 AJ Coleman Limited LLC 6839 Westaway Drive Troy MI 48085 ERSCA Training 102000 2 252583 24170 276753 Class Fees 611430 204330 204330 ERSCA Training 611430 98305 98305 Industry Product Rebat 611430 92055 92055 3900 3900 398590 208 208 469 6530 -6061 -6061 669490 392529 0 208 X 150651 106063 5728 21113 46026 110586 1070 351875 6349 8076 39195 79022 27704 3301 24105 Charges & Fees 16719 Bad Debts 15000 Education Expenses 3339 Dues & Subscriptions 1349 10555 1027826 262694 181365 347189 239977 1380 0 15000 0 35845 4654 21766 24762 24762 0 0 157026 0 840900 425996 17574 14367 0 44617 0 62191 14367 X 778709 411629 778709 411629 840900 425996 -358336 -8744 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 0 Part I-A, Line 1: The Association has established a separate fund for members to make contributions to. Funds received from members for this purpose are promptly transferred directly to that fund. The Association does not use internal funds for political activites. 24762 24762 0 0 0 California Tow Truck Association Foundation Inc 643 West Stadium Lane Sacramento CA 95834 263002751 501(c)(3) 0 150651 Outstanding Loan Balance Debt forgiveness on loan for building purchase. Support operation of training facility 1 0 Part I, Line 2: Additional monitoring is not necessary due to the close relationship between the two related organizations. Form 990, Part VI, Section A, line 1a The Association has an executive committee which, except when the Board is in session, and except as its powers may be otherwise limited by the Board, may exercise the powers of the Board in the management of business and affairs of the Association only if some action must be taken prior to the next Board meeting and the full Board is not scheduled to meet within the period in which such action is required. The executive committee also has the power of general supervision, management, and control of the business of the Association and its employees, including the hiring and firing of those employees. The executive committee reports to the Board on all matters in which it exercised the powers of the Board and updates the Board on its supervision, management and control of the Association and its employees at the next regular meeting of the full Board. Form 990, Part VI, Section A, line 2 Steve Sgarlato and Joey Sgarlato have a familial relationship. Form 990, Part VI, Section A, line 4 The bylaws were amended to reflect a change regarding voting district representatives on the board of directors. Should any representative willfully and seriously breach any fiduciary duty owed to the Association, the board of directors may prohibit voting rights. Form 990, Part VI, Section A, line 5 The past President misappropriated funds and used for personal benefit. The amount has not yet been determined. Discovery of facts and legal proceedings are ongoing. Form 990, Part VI, Section A, line 6 The Association has one class of voting members referred to as regular members. Any person, including an individual or organization, with a California-based physical location that engages in the business of towing, including providing emergency road service, and subscribes to the purposes and basic policies of the Association, and whose admission will contribute to the Association's ability to carry out its charitable purposes, shall be eligible for regular membership on approval of the membership application by the Board and on timely payment of such dues and fees as the Board may fix from time to time. Form 990, Part VI, Section A, line 7a Regular members in good standing shall have the right to vote on the election of directors. Form 990, Part VI, Section B, line 11b The President and Treasurer peform a detailed review of the Form 990 prior to filing with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Association's conflict of interest policy applies to all directors, officers, and management employees who can influence the actions of the association. Officers and board members disclose to the President any relationships or interests that could give rise to a conflict. Transactions with parties with whom a conflicting interest exists may be undertaken only if all of the following are observed: (1) The conflicting interest is fully disclosed; (2) The person with the conflict of interest is excluded from the discussion and approval of such transaction; (3) A competitive bid or comparable valuation exists; and (4) The Board has determined that the transaction is in the best interest of the organization. Each director, officer and management employee with delegated powers who can influence the actions of association signs a statement biennially, which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, and has agreed to comply with the policy. If the Board has reasonable cause to believe a director, officer or management employee has failed to disclose actual or possible conflicts of interest, it informs that individual of the basis for such belief and affords him or her an opportunity to explain the alleged failure to disclose. If, after hearing the individual's response and after making further investigation as warranted by the circumstances, the Board determines the individual has failed to disclose an actual or possible conflict of interest, it takes appropriate disciplinary and corrective action. Form 990, Part VI, Section B, line 15 No compensation is paid to officers. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part IX, line 11g Other fees-ProgServ-990 239,856. ERSCA Consulting 111,000. HR & Payroll Fees 1,019. California Tow Truck Association Foundation 643 West Stadium Lane Sacramento CA 95834 263002751 Support Tow industry Education & Safety CA 501(c)(3) Line 10 California Tow Truck Association 1 CTTA PAC Fund 643 West Stadium Lane Sacramento CA 95834 237455552 Political Action Committee CA 527 California Tow Truck Association 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 CTTA Foundation K 42000 Actual payment CTTA Foundation B 150651 FMV