2024-05-14T10:16:15-07:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 940385620 CALIFORNIA HISTORICAL SOCIETY CALI 4153571848 678 MISSION STREET SAN FRANCISCO CA 94105 Jen Whitley CEO 4153571848 2024-05-14 true Jennifer Whitley 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Jen Whitley 678 MISSION STREET SAN FRANCISCO CA 94105 350174 false X www.californiahistoricalsociety.org X 1871 CA To collect, share, and honor the extraordinarily diverse stories throughout our state so that Californians may utilize historys lessons to create a brighter tomorrow for everyone. 9 9 12 25 0 487953 292600 181839 28435 16453 8267 7886 678059 345374 0 0 1354691 1077129 0 104476 950387 1074609 2305078 2151738 -1627019 -1806364 3156696 3179227 3248652 5077547 -91956 -1898320 Our vision is to inspire and empower people to make Californias richly diverse past a meaningful part of their contemporary lives. false false 1628455 36321 Library & CollectionsThe CHS Collection represents the environmental, economic, social, political, and cultural heritage of the entire state of California, including materials from outside California that contribute to a greater understanding of the state and its people.The collection comprises a diverse body of materials documenting the history of the state, including: books and pamphlets; manuscript collections; photographs; printed ephemera, periodicals, posters, broadsides, maps, and newspapers; the Kemble Collection on Western Printing and Publishing; works of art, including paintings, drawings, and lithographs; and artifacts and costumes. we continue to host our live webinars and produce our newsletters, blogs, and social media content. Recent popular programs have included John A. Todd: Photographing Mining Pollution in Gold Rush California; My biography is the history of California: Mariano Guadalupe Vallejo and his Recuerdos; We Are Not Animals: Indigenous Survival and Rebellion in 19th Century Santa Cruz; Emily and Matilda Bancroft: Women Writers in Their Own Rightall available for free on our YouTube channel.Upcoming programs include California, a Slave State with Jean Pfaelzer on July 11; George Melndez Wright: The Fight for Wildlife and Wilderness in the National Parks with Jerry Emory in August; and Set the Night on Fire: L.A. in the Sixties with Jon Wiener in September. 1628455 true true false false false false false true false false true true false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 1 0 true 12 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X X X Jen Whitley 4153571848 678 MISSION STREET SAN FRANCISCO CA 94105 Jen Whitley CEO 40.00 0.00 X 152000 0 0 Tony Gonzalez Chair 4.00 0.00 X X 0 0 0 Glenn Snyder Vice Chair 4.00 0.00 X X 0 0 0 John Brown Treasurer 4.00 0.00 X X 0 0 0 Clifford Trafzer Secretary 4.00 0.00 X X 0 0 0 Jan Berckefeldt Trustee 2.00 0.00 X 0 0 0 Tracy Butts Trustee 2.00 0.00 X 0 0 0 Michael Carson Trustee 2.00 0.00 X 0 0 0 William Deverell Trustee 2.00 0.00 X 0 0 0 Linda C Elliott Trustee 2.00 0.00 X 0 0 0 152000 1 false true false 0 62705 30000 199895 292600 Programs/activities/Other 712110 28435 28435 28435 16453 16453 0 0 0 0 0 0 12686 4800 7886 7886 0 345374 36321 16453 0 0 0 0 152000 115019 23830 13151 0 829400 638638 149292 41470 0 22076 16999 3973 1104 73653 56713 13257 3683 0 29650 29650 18946 18946 0 0 0 196569 151358 35383 9828 1093 1093 2379 1832 428 119 19612 15101 3530 981 0 44411 34196 7994 2221 0 2748 2116 495 137 0 245851 189305 44253 12293 0 129640 99823 23335 6482 137237 105672 24703 6862 Software Subscriptions 85556 85556 Utilities 32085 24705 5776 1604 Repairs and Maintenance 31434 24204 5658 1572 Security 27075 20848 4873 1354 70323 45277 23431 1615 2151738 1628455 418807 104476 1454790 1569200 0 0 17562 37919 0 0 0 25815 24560 119437 130627 4894598 4032188 1000683 862410 0 538409 554511 0 0 0 3156696 3179227 263014 188876 2985638 4888671 3248652 5077547 X -3906614 -5697803 3814658 3799483 -91956 -1898320 3156696 3179227 -1806364 X false false false X 1115463 706203 992166 487953 292600 3594385 0 0 1115463 706203 992166 487953 292600 3594385 17902 3576483 128677 391968 9 16453 537107 0 129181 98483 8612 236276 4367768 775497 0.81880 0.80770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 605676 605676 1413244 1413244 2616714 2369429 247285 258964 249515 9449 862410 554511 X Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o CollectionsInexhaustible collections include research books, manuscripts, photographs, art objects, and other items of historical significance which have been donated to the Society. In conformity with the practice followed by many similar organizations and in accordance with ASC 958.360.25-3, Property, Plant and Equipment (including Collections) of Not-for-Profit Entities, the Society does not capitalize its collection materials. ASC 958.360.25-3 precludes the capitalization of such items if collections are: (1) held for public exhibition, education, or research in furtherance of public service rather than financial gain, (2) protected, kept unencumbered, cared for, and preserved, and (3) subject to an organizational policy that requires the proceeds from sales of collection items to be used to acquire other items for collections. Part III, Line 4: Description of organization's collections and how it furthers its purpose. Collection Sharing AgreementDuring the year ended June 30, 2007, the Society and the Autry National Center ("Autry") entered into a Non-Profit Joint Venture and Collection Sharing Agreement (the "Agreement"). This collection sharing arrangement inaugurated a long-term presence of the Society and its collection into Southern California and enhances the long-term plans of the Society to improve its facility and operations in Northern California while permitting Autry to display historic pieces of the Society's collection. The initial collection sharing involves 68 "paintingsX and the California Historic Costume Collection. The term of the Agreement is 60 years, with the option of two additional consecutive 20 year periods. Autry has agreed to pay an aggregate sum of $3,500,000 to the Society through a series of period payments over 15 years. Part V, Line 4: Intended uses of the endowment fund. Endowment funds, classified as permanently restricted net assets on the Foundation's books, represent donor contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. Earnings from investments may be used for general operating purposes of each program and transferred to unrestricted net assets through an appropriation process under UPMIFA guidelines. Such transfers may be used for general operating purposes in accordance with ASC 958.320. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Society is required to report information regarding its exposure to various tax positions taken by the Society and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that it has adequately evaluated its current tax positions and has concluded that as of June 30, 2023, the Society does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Society has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 27301d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the Society continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Society may periodically receive unrelated business income (such as advertising revenue) requiring the Society to file separate tax returns under federal and state statutes. Under such conditions, The Society calculates and accrues the applicable taxes payable. false false false false false false false false false Jen Whitley CEO 152000 152000 Form 990, Part VI, Section A, Line 1a In accordance with common practice in the nonprofit community, the Board delegates certain matters to The Executive Committee, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of executive committee includes Board members. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in SAN FRANCISCO, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.