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        <Desc>PROVIDER FEES</Desc>
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      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>1962948</RelatedOrExemptFuncIncomeAmt>
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      </RoyaltiesRevenueGrp>
      <NetRentalIncomeOrLossGrp>
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      </NetRentalIncomeOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
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      </NetGainOrLossInvestmentsGrp>
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      <NetIncomeFromGamingGrp>
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      </NetIncomeFromGamingGrp>
      <NetIncomeOrLossGrp>
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      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>Mailing List</Desc>
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        <UnrelatedBusinessRevenueAmt>2250</UnrelatedBusinessRevenueAmt>
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      <OtherRevenueTotalAmt>2250</OtherRevenueTotalAmt>
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        <ProgramServicesAmt>33152</ProgramServicesAmt>
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      <InsuranceGrp>
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        <ProgramServicesAmt>2425</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1152</ManagementAndGeneralAmt>
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        <Desc>Credit Card Fees</Desc>
        <TotalAmt>58436</TotalAmt>
        <ProgramServicesAmt>58436</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Website Updates</Desc>
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        <ProgramServicesAmt>56794</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Printing and Publications</Desc>
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        <ProgramServicesAmt>23210</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12887</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>Postage and Shipping</Desc>
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        <ProgramServicesAmt>15001</ProgramServicesAmt>
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        <ProgramServicesAmt>14096</ProgramServicesAmt>
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        <ProgramServicesAmt>1648878</ProgramServicesAmt>
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      <ReconcilationRevenueExpnssAmt>138512</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <CurrentTaxYearMinus2YearsAmt>480</CurrentTaxYearMinus2YearsAmt>
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        <CurrentTaxYearAmt>750</CurrentTaxYearAmt>
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        <TotalAmt>2585</TotalAmt>
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      <TotalSupportCalendarYearGrp>
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        <CurrentTaxYearMinus2YearsAmt>1678497</CurrentTaxYearMinus2YearsAmt>
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        <DepreciationAmt>22905</DepreciationAmt>
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        <Desc>SALES TAX PAYABLE</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>CTEC applies the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the financial statements.</ExplanationTxt>
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    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: The organization has a number of other activities necessary to facilitate its primary goals. These other activities include, among others, review and approval of tax curriculum providers, issuance of certifications, background checks, hearings and appeals, and periodic reporting to the California legislature under a Sunset provision of the California Business and Professional Code, Chapter 14, Tax Preparers, Sections 22250-22259.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Advocation Strategies, Inc. has been retained to operate the management of CTEC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft copy of the Form 990 is provided to the audit oversight committee for review prior to being filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All members of the Board must disclose their affiliations at the time that they join the Board. All actions of the Board are reviewed in light of that disclosure.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Annual financial audits and reports are available at www.CTEC.org.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>