2024-11-11T18:14:22-06:00 2023-12-31 465577902 RICHARDSON & COMPANY LLP 550 HOWE AVENUE SUITE 210 SACRAMENTO CA 95825 990 2023-01-01 680039658 CALIFORNIA ASSOCIATION OF JOINT POWERS AUTHORITIES (CAJPA) CALI 9162312139 808 R STREET 209 SACRAMENTO CA 95811 CATHERINE SMITH EXECUTIVE DIRECTOR 9162312139 2024-11-08 1 0 CURT JENSON P01208626 9165648727 2024-11-08 2023 2024-10-15 13:58:12Z CATHERINE SMITH 808 R STREET 209 SACRAMENTO CA 95811 1271672 0 X HTTP://WWW.CAJPA.ORG X 1990 CA TO SUPPORT THE OPERATIONS OF CALIFORNIA'S PUBLIC ENTITY RISK SHARING POOLS THROUGH PROFESSIONAL DEVELOPMENT, ADVOCACY, ACCREDITATION, RESEARCH AND DISTRIBUTION OF RESOURCES. 9 9 0 0 0 0 0 0 1109240 1253650 1355 13807 5150 4215 1115745 1271672 0 0 0 0 0 0 0 0 0 895298 1091352 895298 1091352 220447 180320 777211 843366 385415 271250 391796 572116 TO LEAD PUBLIC AGENCY RISK-SHARING POOLS THROUGH EDUCATION, ADVOCACY, AND BEST PRACTICES TO ACHIEVE EXCELLENCE IN THE MANAGEMENT OF RISK. 0 0 CAJPA PROVIDES REGULAR INFORMATION AND EDUCATIONAL CONFERENCES AND PROGRAMS TO BENEFIT AND ENHANCE THE ADMINISTRATION OF JOINT POWERS AUTHORITIES. THE ASSOCIATION ALSO PROVIDES A FORUM FOR MEMBERS TO WORK TOGETHER ON ISSUES OF INTEREST IN THE LEGISLATIVE, REGULATORY, AND LEGAL ARENAS IN CALIFORNIA. CAJPA SPONSORS WHAT IS CONSIDERED THE NATION'S PREMIER RISK MANAGEMENT ACCREDITATION PROGRAM. CAJPA'S ACCREDITATION PROGRAM IS DESIGNED TO ENSURE QUALITY AND PROFESSIONAL STANDARDS FOR ALL RISK MANAGEMENT POOLS REGARDLESS OF SIZE, SCOPE OF OPERATION, OR MEMBERSHIP STRUCTURE. THE PROCESS INVOLVES A DETAILED PROGRAM STUDY AND EVALUATION, COMMITTEE REVIEW AND ISSUANCE OF A REPORT, AND CERTIFICATE OF ACCREDITATION. CAJPA STRIVES TO PROVIDE QUALITY EDUCATION TO PROMOTE PROFESSIONALISM AND BEST PRACTICES IN THE PUBLIC RISK MANAGEMENT INDUSTRY. CAJPA HOSTS SEVERAL EDUCATIONAL EVENTS EACH YEAR INCLUDING THE ANNUAL FALL CONFERENCE & TRAINING SEMINAR, THE FINANCE & TECHNOLOGY WORKSHOP, AND LITIGATION, INSURANCE AND TORT LIABILITY ROUNDTABLES. CAJPA OFFERS TRAINING TARGETED TO POOL PROFESSIONALS, POOL LEADERSHIP, AND BOARD MEMBERS. CAJPA COLLABORATES WITH THE ASSOCIATION OF GOVERNMENT RISK POOLS (AGRIP) AND NATIONAL LEAGUE OF CITIES-RISC. 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 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 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 1 1 0 0 1 1 0 0 0 CA X X SMITH MOORE AND ASSOCIATES 9162312131 808 R STREET STE 209 SACRAMENTO CA 95811 X CRAIG SCHWEIKHARD PRESIDENT 10.00 X X 0 0 0 MARINDA GRIESE VICE PRESIDENT 4.00 X X 0 0 0 GINA DEAN PAST PRESIDENT 4.00 X X 0 0 0 CINDY WILKERSON TREASURER 4.00 X X 0 0 0 DAVE GEORGE SECRETARY 4.00 X X 0 0 0 ROBERT GREENFIELD DIRECTOR 4.00 X 0 0 0 ALEX SMITH DIRECTOR 4.00 X 0 0 0 BROOKS RICE DIRECTOR 4.00 X 0 0 0 BETH LYONS DIRECTOR 4.00 X 0 0 0 CATHERINE SMITH EXECUTIVE DIRECTOR 10.00 X 0 0 0 0 0 0 0 0 0 0 SMITH MOORE AND ASSOCIATES 808 R STREET SUITE 209 SACRAMENTO CA 95811 ASSOCIATION MANAGEMENT 259584 1 CONFERENCES 611710 730140 730140 MEMBERSHIP DUES 900099 325000 325000 ACCREDITATION STUDIES 611710 160300 160300 OTHER EDUCATIONAL PROG 611710 38210 38210 1253650 13807 13807 MISCELLANEOUS 900099 4215 4215 4215 1271672 1257865 0 13807 X 259584 243 13305 98178 146924 32755 9155 26900 451712 12011 DUES AND MEMBERSHIP 23310 OTHER 17275 1091352 211831 253582 544354 566968 8570 6400 12456 16416 777211 843366 186584 78280 181000 131500 17831 61470 385415 271250 X 361505 540929 30291 31187 391796 572116 777211 843366 180320 0 X 0 1 X 1 0 0 0 1 325000 98178 4439 102617 97500 5117 PART III-B LINE 2B THE CARRYOVER FROM 2022 WAS INCORRECT. THE 2022 LINE 3 AGGREGATE AMOUNT REPORTED IN NOTICES OF NONDEDUCIBLE SECTION 162(E) DUES SHOULD HAVE BEEN $94,650, WHICH WOULD HAVE RESULTED IN LINE 4 CARRYOVER OF $4,439. 0 ACCREDITATIONS IN PROGRESS 61470 61470 X 1271672 0 1271672 0 1271672 1091352 0 1091352 0 1091352 PART X, LINE 2: CAJPA HAS APPLIED THE AMENDED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. SMITH MOORE AND ASSOCIATES SEE BELOW 259584 SEE BELOW 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: SMITH MOORE AND ASSOCIATES, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: CATHERINE SMITH IS AN OFFICER OF CAJPA AND IS 87% OWNER OF SMITH MOORE AND ASSOCIATES.(C) AMOUNT OF TRANSATION $259,584(D) DESCRIPTION OF TRANSACTION: CALIFORNIA ASSOCIATION OF JOINT POWERS AUTHORITY (CAJPA) ENTERED INTO AN AGREEMENT WITH SMITH MOORE AND ASSOCIATES, INC. TO PROVIDE MANAGEMENT SERVICES TO CAJPA. THE SERVICES ARE TO BE PERFORMED BY CATHERINE SMITH AND OTHER EMPLOYEES OF SMITH MOORE AND ASSOCIATES, INC. (E) SHARE OF ORGANIZATION REVENUES? NO FORM 990, PART VI, SECTION A, LINE 3 CAJPA'S DAY TO DAY OPERATIONS ARE RUN BY A MANAGEMENT COMPANY, SMITH MOORE AND ASSOCIATES. CATHERNINE SMITH, EXECUTIVE DIRECTOR OF CAJPA, WAS COMPENSATED BY SMITH MOORE AND ASSOCIATES FOR HER DUTIES AS EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 6 CAJPA MEMBERS ELECT THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A CAJPA MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS, STOCKHOLDERS, OR OTHER PERSONS. MEMBERS APPROVE CHANGES AND REVISIONS TO BYLAWS AND REMOVAL OF A MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE ADMINISTRATOR AND CONTROLLER AS WELL AS THE BOARD OF DIRECTORS WILL REVIEW FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ACCREDITATION 146,924.