2024-05-09T11:08:24-05:00 2023-06-30 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2022-07-01 946000551 COUNTY SUPERVISORS ASSOCIATION OF CALIF COUN 9163277500 1100 K STREET SUITE 101 SACRAMENTO CA 95814 GRAHAM KNAUS CEO 9163277500 2024-05-09 1 GRAHAM KNAUS 999009999 1 LAUREN A HAVERLOCK P00545829 9165038100 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CALIFORNIA STATE ASSOC OF COUNTIES GRAHAM KNAUS 1100 K STREET SUITE 101 SACRAMENTO CA 95814 11856137 0 X WWW.CSAC.COUNTIES.ORG X 1911 CA TO REPRESENT COUNTY GOVERNMENT BEFORE THE CALIFORNIA LEGISLATURE, ADMINISTRATIVE AGENCIES AND SUPPORT COUNTY GOVERNMENT. 60 60 147 0 28288 0 5100000 5600000 5205301 5759655 35791 263862 28699 -24698 10369791 11598819 439500 656718 0 0 5905119 6937674 0 0 0 2544622 3249748 8889241 10844140 1480550 754679 15025671 16308413 2104563 2652202 12921108 13656211 X TO REPRESENT COUNTY GOVERNMENT BEFORE THE CALIFORNIA LEGISLATURE, ADMINISTRATIVE AGENCIES AND SUPPORT COUNTY GOVERNMENT. CSAC PLACES A STRONG EMPHASIS ON EDUCATING THE PUBLIC ABOUT THE VALUE AND NEED FOR COUNTY PROGRAMS AND SERVICES. 0 0 4164272 656718 3980920 LEGISLATIVE AFFAIRS - REPRESENT COUNTIES TO THE LEGISLATURE, GOVERNOR'S OFFICE, AGENCIES, COMMISSIONS, AND OTHER STATE BODIES. 2832063 0 326091 LITIGATION COORDINATION - MONITOR LITIGATION OF CONCERN TO COUNTIES STATEWIDE, COORDINATE THE DEFENSE OF MAJOR MULTI-COUNTY LITIGATION, PROVIDE AMICUS (FRIEND OF THE COURT) SUPPORT WHERE APPROPRIATE AND DISSEMINATE CURRENT INFORMATION TO COUNTY COUNSELS IN THE FORM OF LITIGATION ALERTS AND UPDATES ON CASES INVOLVING PUBLIC LAW ISSUES. 934835 0 771738 COMMUNICATIONS - ANALYZE AND REPORT TO COUNTIES ABOUT IMPORTANT DECISIONS MADE AT THE STATE AND FEDERAL LEVELS THROUGH THE CSAC BULLETIN, OUR WEBSITE, EMAIL ALERTS, AND POLICY COMMITTEE MEETINGS. THE WEEKLY ELECTRONIC CSAC BULLETIN IS DISTRIBUTED TO MORE THAN 3,500 SUBSCRIBERS. 894771 0 680906 CSAC GRANTS INITIATIVE PROGRAM - THE CSAC GRANTS INITIATIVE PROGRAM OFFERS COUNTIES GUIDANCE THROUGH GRANT INDENTIFICATION, PREPARATION, AND WRITING. SERVICE REVENUE IS RECOGNIZED AS THE ASSOCIATED EXPENSES ARE INCURRED. 894771 0 680906 8825941 0 1 0 1 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 23 0 1 147 1 1 1 0 0 0 0 0 0 0 X 60 60 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X EVELYN COOK 9163277500 1100 K STREET SACRAMENTO CA 95814 GRAHAM KNAUS CEO 38.50 1.50 X 402175 0 207242 MANUEL RIVAS - DEPUTY EXEC DIR. OF OPERATIONS/COO (THRU 03/23) 39.00 1.00 X 322881 0 149209 JACQUELINE WALKOW CPO 40.00 0.00 X 273831 0 141338 FARRAH MCDAID TING DIRECTOR OF PUB AFFAIRS & MEMBER SERV 40.00 0.00 X 201402 0 110789 CATHERINE FREEMAN LOBBYIST 40.00 0.00 X 158175 0 97450 JUSTIN GARRETT LOBBYIST 40.00 0.00 X 166328 0 87169 GEOFF NEIL LOBBYIST 40.00 0.00 X 149895 0 91114 RYAN MORIMUNE LOBBYIST 40.00 0.00 X 155977 0 77768 CHASTITY BENSON COO (AS OF 04/23) 40.00 0.00 X 0 141804 84655 CHUCK WASHINGTON PRESIDENT 8.00 0.00 X X 0 0 0 BRUCE GIBSON FIRST VICE PRESIDENT 8.00 1.00 X X 0 0 0 JEFF GRIFFITHS SECOND VICE PRESIDENT 8.00 0.13 X X 0 0 0 JAMES GORE - IMMEDIATE PAST PRESIDENT (THRU 11/22) 8.00 0.00 X X 0 0 0 ED VALENZUELA IMMEDIATE PAST PRESIDENT 8.00 0.00 X X 0 0 0 LEE ADAMS DIRECTOR 0.50 0.00 X 0 0 0 LUIS ALEJO DIRECTOR 0.50 0.00 X 0 0 0 JESSE ARMENDAREZ DIRECTOR 0.50 0.00 X 0 0 0 KATHRYN BARGER DIRECTOR 0.50 0.50 X 0 0 0 LISA BARTLETT DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 VIRGINIA BASS DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 DON BLASER DIRECTOR 0.50 0.00 X 0 0 0 KENT BOES DIRECTOR 0.50 0.00 X 0 0 0 GARY BRADFORD DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 MICHELLE BUSHNELL DIRECTOR 0.50 0.00 X 0 0 0 MERITA CALLAWAY DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 RYAN CAMPBELL DIRECTOR 0.50 0.00 X 0 0 0 DAVID CANEPA DIRECTOR 0.50 0.00 X 0 0 0 CANDY CARLSON DIRECTOR 0.50 0.00 X 0 0 0 KEITH CARSON DIRECTOR 0.50 0.00 X 0 0 0 GRANT CARMON DIRECTOR 0.50 0.00 X 0 0 0 RAYMOND CASTILLO DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 DOUG CHAFFEE DIRECTOR 0.50 0.00 X 0 0 0 VITO CHIESA DIRECTOR 0.50 1.00 X 0 0 0 NED COE DIRECTOR 0.50 0.00 X 0 0 0 DAMON CONNOLLY DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 KEITH CORUM DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 RUBIN CRUSE ADVISOR, DIRECTOR 0.50 0.00 X 0 0 0 RICH DESMOND DIRECTOR 0.50 0.00 X 0 0 0 DIANE DILLON DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 SUSAN ELLENBERG DIRECTOR 0.50 0.00 X 0 0 0 JESUS E ESCOBAR DIRECTOR 0.50 0.00 X 0 0 0 DAN FLORES DIRECTOR 0.50 0.00 X 0 0 0 RICHARD FORSTER DIRECTOR 0.50 0.50 X 0 0 0 LUCAS FRERICHS DIRECTOR 0.50 0.00 X 0 0 0 SUE FROST DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 CHRIS GALLAGHER DIRECTOR 0.50 0.00 X 0 0 0 TIM GARMAN DIRECTOR 0.50 0.00 X 0 0 0 JOHN GIOIA DIRECTOR 0.50 0.13 X 0 0 0 LETICIA GONZALEZ DIRECTOR 0.50 0.00 X 0 0 0 BEA GONZALEZ DIRECTOR 0.50 0.00 X 0 0 0 BONNIE GORE DIRECTOR 0.50 0.00 X 0 0 0 RYAN GREGORY DIRECTOR 0.50 0.00 X 0 0 0 CAROLE GROOM DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 KEITH GROVES DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 GREG HAGWOOD DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 HEIDI HALL DIRECTOR 0.50 0.00 X 0 0 0 ERIN HANNIGAN DIRECTOR 0.50 0.00 X 0 0 0 JOHN HASCHAK DIRECTOR 0.50 0.00 X 0 0 0 JOHN HIDAHL DIRECTOR 0.50 0.00 X 0 0 0 LYNDA HOPKINS DIRECTOR 0.50 0.00 X 0 0 0 CHRIS HOWARD DIRECTOR 0.50 0.00 X 0 0 0 TOD KIMMELSHUE DIRECTOR 0.50 0.00 X 0 0 0 RIC LEUTWYLER DIRECTOR 0.50 0.00 X 0 0 0 KELLY LONG DIRECTOR 0.50 0.00 X 0 0 0 DEBRA LUCERO DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 RAFAEL MANDELMAN DIRECTOR 0.50 0.00 X 0 0 0 TOM MCGOWAN DIRECTOR 0.50 0.00 X 0 0 0 BRUCE MCPHERSON DIRECTOR 0.50 0.00 X 0 0 0 BUDDY MENDES DIRECTOR 0.50 0.00 X 0 0 0 MILES MENETREY DIRECTOR 0.50 0.00 X 0 0 0 SUE NOVASEL DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 TRINA ORRILL DIRECTOR 0.50 0.00 X 0 0 0 CRAIG PEDERSEN DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 V MANUEL PEREZ DIRECTOR 0.50 0.00 X 0 0 0 JOHN PETERS DIRECTOR 0.50 0.00 X 0 0 0 JIM PROVENZA DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 ROBERT RICKMAN DIRECTOR 0.50 0.00 X 0 0 0 JANICE RUTHERFORD DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 BRUNO SABATIER DIRECTOR 0.50 0.00 X 0 0 0 MARY SACKETT DIRECTOR 0.50 0.00 X 0 0 0 ZACK SCRIVNER DIRECTOR 0.50 0.00 X 0 0 0 AMY SHUKLIAN DIRECTOR 0.50 0.00 X 0 0 0 SCOTT SILVEIRA DIRECTOR 0.50 0.00 X 0 0 0 BENJAMIN STOPPER DIRECTOR 0.50 0.00 X 0 0 0 WENDY TYLER ADVISOR, DIRECTOR 0.50 0.00 X 0 0 0 NORA VARGAS DIRECTOR 0.50 0.00 X 0 0 0 DOUG VERBOON DIRECTOR 0.50 0.00 X 0 0 0 DAS WILLIAMS DIRECTOR 0.50 0.00 X 0 0 0 ROBERT WILLIAMS DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 CHUCK WINN DIRECTOR (THRU 11/22) 0.50 0.00 X 0 0 0 TERRY WOODROW DIRECTOR 0.50 0.13 X 0 0 0 1830664 141804 1046734 15 0 1 0 PARAGON GOVERNMENT SERVICES 220 EYE STREET NE STE 240 WASHINGTON DC 20002 FEDERAL LOBBYISTS 336415 SYNOPTEK LLC 412 E PARKCENTER BLVD SUITE 300 BOISE ID 83706 IT MANAGEMENT SERVICES 185409 2 5600000 5600000 MEMBERSHIP DUES & ASSESSMENTS 900099 3980920 3980920 COUNTY MANAGEMENT FEES 541200 771738 771738 MEETINGS 900099 680906 680906 326091 326091 5759655 263862 263862 192975 257318 -64343 -64343 -64343 PRINT SHOP 561439 33461 28288 5173 MISCELLANEOUS 900099 6184 6184 39645 11598819 5759655 28288 210876 656718 656718 1653170 1567381 85789 3085662 2416118 669544 1692478 1249438 443040 444914 391695 53219 61450 50712 10738 169734 136049 33685 80505 80505 471519 471519 309026 203186 105840 23385 23385 613136 436559 176577 201045 46403 154642 29892 29892 330259 284061 46198 673775 673775 11314 11314 32246 32246 REPAIRS AND MAINTENANCE 70869 61519 9350 233043 127531 105512 10844140 8825941 2018199 0 300 300 4661840 5353702 1339888 1447920 528656 334348 3584048 2753812 872741 830236 6512398 7148334 1109848 1193573 15025671 16308413 831601 1272846 849630 621602 416566 684663 6766 73091 2104563 2652202 X 12921108 13656211 12921108 13656211 15025671 16308413 754679 -19576 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 1 X 398049 398049 858364 858364 0 1883178 1484873 398305 162055 156743 5312 282402 253832 28570 830236 FUNDS HELD IN CUSTODIAL ACCOUNTS 684663 DUE FROM AFFILIATES 508910 1193573 DUE TO AFFILIATES 73091 73091 X PART IV, LINE 2B: CSAC PERFORMS ACCOUNTING SERVICES FOR THE COUNTY ADMINISTRATIVE OFFICERS AND CASE DATA SYSTEM MANAGEMENT. CASH OWNED BY THESE ORGANIZATIONS, WHICH IS INCLUDED IN CSAC'S POOLED CASH ACCOUNTS, IS RECORDED AS ASSETS HELD IN CUSTODIAL ACCOUNTS WITH CORRESPONDING CUSTODIAL LIABILITIES. PART X, LINE 2: CSAC IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE ("IRC"). IT IS SUBJECT TO TAX ON ITS UNRELATED BUSINESS INCOME, PRIMARILY DUE MANAGEMENT FEES, PRINT SHOP, AND RENT INCOME FROM A CONTROLLED ENTITY. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF UNRELATED BUSINESS INCOME REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION HAS NO UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2023 AND 2022. CSAC HAD NO CASH PAYMENTS FOR TAXES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. CSAC, FC, AND THE FOUNDATION BELIEVE THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. 1 CALIFORNIA COUNTIES FOUNDATION 1100 K STREET SUITE 101 SACRAMENTO CA 95814 680017965 501(C)(3) 559639 0 CSAC INSTITUTE FOR EXCELLENCE INSTITUTE FOR LOCAL GOVERNMENT 1400 K STREET SUITE 205 SACRAMENTO CA 95814 941537757 501(C)(3) 80000 0 GENERAL SUPPORT OF EDUCATIONAL OPERATIONS 2 0 PART I, LINE 2: GRANTS ARE TO AFFILIATED ORGANIZATIONS. X X X 0 0 0 0 0 0 0 0 0 GRAHAM KNAUS CEO 362548 0 0 0 39627 0 172333 0 34909 0 609417 0 0 0 MANUEL RIVAS - DEPUTY EXEC DIR. OF OPERATIONS/COO (THRU 03/23) 300671 0 0 0 22210 0 134939 0 14270 0 472090 0 0 0 JACQUELINE WALKOW CPO 263991 0 0 0 9840 0 113910 0 27428 0 415169 0 0 0 FARRAH MCDAID TING DIRECTOR OF PUB AFFAIRS & MEMBER SER 181786 0 0 0 19616 0 104072 0 6717 0 312191 0 0 0 CATHERINE FREEMAN LOBBYIST 157657 0 0 0 518 0 80660 0 16790 0 255625 0 0 0 JUSTIN GARRETT LOBBYIST 166093 0 0 0 235 0 59645 0 27524 0 253497 0 0 0 GEOFF NEIL LOBBYIST 131150 0 0 0 18745 0 73235 0 17879 0 241009 0 0 0 RYAN MORIMUNE LOBBYIST 155778 0 0 0 199 0 57379 0 20389 0 233745 0 0 0 CHASTITY BENSON COO (AS OF 04/23) 0 134671 0 0 0 7133 0 72354 0 12301 0 226459 0 0 FORM 990, PART I, LINE 5: CSAC ACTS AS A PAYMASTER FOR VARIOUS OTHER ORGANIZATIONS THAT ARE INCLUDED IN ITS W-3. CSAC ITSELF HAS 32 EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY WITH 7 EXCEPTIONS AS PROVIDED IN THE CONSTITUTION. THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS, 6 DIRECTORS FROM THE URBAN CAUCUS, INCLUDING ONE FROM LOS ANGELES COUNTY, 3 DIRECTORS FROM THE SUBURBAN CAUCUS, AND 2 DIRECTORS FROM THE RURAL CAUCUS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CSAC'S BOARD MEMBERS ARE REQUIRED ANNUALLY TO BE FAMILIAR WITH THE TERMS OF THE CONFLICT OF INTEREST POLICY, AND TO ACKNOWLEDGE BY THEIR SIGNATURES THAT THEY ARE ACTING IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE POLICY. BOARD MEMBERS ARE REQUIRED TO MAKE A FULL DISCLOSURE TO THE BOARD OF DIRECTORS OF ALL MATERIAL FACTS REGARDING ANY POSSIBLE CONFLICT OF INTEREST, TO DESCRIBE THE TRANSACTION, AND TO DISCLOSE THE DETAILS OF THEIR INTEREST. THE CONFLICT OF INTEREST POLICY FOR OFFICERS AND KEY EMPLOYEES IS IN THE EMPLOYEE HANDBOOK WITH A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS AS THEY OCCUR. A CONFLICT OF INTEREST DISCLOSURE FORM IS REQUIRED TO BE SIGNED ANNUALLY. FAILURE TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY AND CORRECTION ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS BASED ON SALARY SURVEYS AND RECOMMENDATION OF EXECUTIVE SEARCH FIRM AND IS APPROVED BY THE EXECUTIVE COMMITTEE. LAST PROCESS WAS DONE DURING JANUARY 2023. COMPENSATION FOR OFFICERS & KEY EMPLOYEES IS BASED ON COMPENSATION SURVEY OBTAINED IN JANUARY 2023 WHICH IS REVIEWED BY EXECUTIVE DIRECTOR AND IMPLEMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. CALIFORNIA COUNTIES FOUNDATION 1100 K STREET SUITE 101 SACRAMENTO CA 95814 680017965 EDUCATE CITIZENS AND RESEARCH CA 501(C)(3) LINE 10 COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA 1 CSAC FINANCE CORPORATION 100 K STREET SUITE 100 SACRAMENTO CA 95814 943010425 PROVIDE FINANCING, INVESTING, INSURANCE AND PURCHASING SERVICES CA 501(C)(4) COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 CSAC FINANCE CORPORATION C 5600000 BOOK CALIFORNIA COUNTIES FOUNDATION B 559639 BOOK