2024-05-01T17:37:52-05:00 2023-06-30 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2022-07-01 951738142 California Interscholastic Federation Southern Section CALI 5624939500 10932 Pine Street Los Alamitos CA 90720 Mitchell Carty Chief Financial Officer 5624939500 2024-05-01 1 Mitchell Carty 999009999 1 Oswaldo D Torres CPA P02465082 6264036801 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Michael West 10932 Pine Street Los Alamitos CA 90720 8149805 0 X www.cifss.org X 1913 CA The purpose of the organization is to direct and administer athletics in secondary schools that are within its membership and geographical boundaries. 23 22 19 350 0 0 1881013 1529872 6005595 6242162 0 155392 174261 169823 8060869 8097249 0 0 1962060 1083597 2923751 3112661 0 0 766182 2692412 3439520 7578223 7635778 482646 461471 7273096 6535458 6676838 7254596 596258 -719138 The purpose of the organization is to direct and administer athletics in secondary schools that are within its membership and geographical boundaries. 0 0 5992847 6411985 The organization directs and administers athletics programs for about 560 member schools, including public, private and parochial high schools. It is estimated that approximately 800,000 students participate in its interscholastic athletic programs annually. 5992847 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 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 1 21 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA X X Mitch Carty 5624939500 10932 Pine Street Los Alamitos CA 90720 Robert Wigod Commissioner 40.00 X X 257204 0 50827 James Perry President 1.00 X X 0 0 0 Dr Paula Rodas President Elect 1.00 X X 0 0 0 Michael West Immediate Past President 1.00 X X 0 0 0 Dr Monica Colunga Past President 1.00 X X 0 0 0 Chris Calderwood Treasurer 1.00 X X 0 0 0 Todd Arrowsmith Exec. Committee 1.00 X 0 0 0 Dr Alexis Barile Exec. Committee 1.00 X 0 0 0 Patrick Bendzick Exec. Committee (Start 08/22) 1.00 X 0 0 0 Mitch Brunyer Exec. Committee (Start 08/22) 1.00 X 0 0 0 Ann Fitzgerald Exec. Committee 1.00 X 0 0 0 Dave Hess Exec. Committee 1.00 X 0 0 0 Mary Jane Hibbard Exec. Committee 1.00 X 0 0 0 Rich Imbriani Exec. Committee 1.00 X 0 0 0 Cleveland Johnson Exec. Committee 1.00 X 0 0 0 Dr Brent Kuykendall Exec. Committee (Start 08/22) 1.00 X 0 0 0 Kai Lyles Exec. Committee 1.00 X 0 0 0 Steve Miller Exec. Committee 1.00 X 0 0 0 Geniel Moon Exec. Committee 1.00 X 0 0 0 David Parkes Exec. Committee 1.00 X 0 0 0 Alicia Seevers Exec. Committee (Start 08/22) 1.00 X 0 0 0 Dr Reggie Thompkins Exec. Committee 1.00 X 0 0 0 Jeff Williams Exec. Committee 1.00 X 0 0 0 Mitchell Carty Chief Financial Officer 40.00 X 181896 0 29298 Rainer Wulf Assistant Commissioner 40.00 X 167016 0 26618 Kristine Palle Assistant Commissioner 40.00 X 167016 0 38112 Michael Middlebrook Assistant Commissioner 40.00 X 165469 0 34357 Thomas R Simmons Assistant Commissioner 40.00 X 163543 0 41421 Richard R Shearer Assistant Commissioner 40.00 X 154020 0 25505 1256164 0 246138 7 0 1 0 0 1529872 170498 1529872 Athletic events 711300 4689766 4689766 Member dues/assessment 900099 765225 765225 TV and radio rights 900099 685249 685249 Special events 900099 101922 101922 6242162 155392 155392 222379 52556 169823 169823 8097249 6411985 0 155392 1083597 1083597 531161 238487 197385 95289 1577962 1088771 288704 200487 520688 295622 108695 116371 343441 152505 136229 54707 139409 85296 29574 24539 1900 1900 21700 14539 4340 2821 7369 4937 1474 958 31788 21298 6358 4132 111666 74816 22333 14517 59549 59549 11221 7518 2244 1459 78279 52447 15656 10176 69461 46539 13892 9030 26434 17711 5287 3436 Sports programs 2382116 2382116 Support expense 198812 198812 Special events expense 144771 96997 28954 18820 Awards 85894 85894 208560 184208 13724 10628 7635778 5992847 876749 766182 4301524 1316168 0 506193 145746 541778 15654 16458 31924 18694 2066510 1012219 1019489 1054291 1717733 3040850 41026 41026 7273096 6535458 397787 191503 2712150 1719325 3566901 5343768 6676838 7254596 X 596258 -719138 596258 -719138 7273096 6535458 X 461471 -1776867 X 0 1 X 1 0 X 1177791 1171917 1595053 1881013 1529872 7355646 3214452 3113602 2208994 6179856 6464541 21181445 4392243 4285519 3804047 8060869 7994413 28537091 452428 451964 448131 1352523 0 452428 451964 448131 1352523 27184568 90673 80250 280254 155392 606569 90673 80250 280254 155392 606569 53190 53190 4536106 4365769 4084301 8060869 8149805 29196850 0.93110 0.90320 0.02080 0.02060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 457213 457213 1019545 547736 471809 589752 464483 125269 1054291 Accrued pension liability 5343768 5343768 X 8097249 0 8097249 0 8097249 7635778 0 7635778 0 7635778 Part X, Line 2: CIFSS is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by CIFSS in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. CIFSS' returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. X X 0 0 0 0 0 0 0 0 0 Robert Wigod Commissioner 250004 0 0 0 7200 0 29487 0 21340 0 308031 0 0 0 Mitchell Carty Chief Financial Officer 181896 0 0 0 0 0 16598 0 12700 0 211194 0 0 0 Kristine Palle Assistant Commissioner 164016 0 0 0 3000 0 14966 0 23146 0 205128 0 0 0 Thomas R Simmons Assistant Commissioner 160543 0 0 0 3000 0 18711 0 22710 0 204964 0 0 0 Michael Middlebrook Assistant Commissioner 162469 0 0 0 3000 0 10178 0 24179 0 199826 0 0 0 Rainer Wulf Assistant Commissioner 164016 0 0 0 3000 0 14966 0 11652 0 193634 0 0 0 Richard R Shearer Assistant Commissioner 151020 0 0 0 3000 0 12016 0 13489 0 179525 0 0 0 X Various items 8 170498 FMV 0 0 0 Part I, Column (b): The number of contribtions is based on the number of donors. Form 990, Part VI, Section B, line 11b The organization's board members will review the Form 990 before filing with the IRS. Form 990, Part VI, Section B, line 12c It is the policy of CIF Southern Section that all employees disclose any situation which does or may involve a conflict of interest between their personal interests and the interests of CIF Southern Section. The organization regularly and consistently monitors compliance on an annual basis. Form 990, Part VI, Section B, line 15 The Commissioner has a 4 step salary schedule, the Chief Financial Officer has a 2-step salary schedule, all other officers or key employees have a 7 step salary schedule. At times the Executive Committee will review the schedules and make adjustments based upon industry comparisons. Each budget cycle, the budget committee recommends percentage cost of living adjustments. From time to time, the Commissioner will present salary proposals to the Executive Committee for himself or other individuals. Form 990, Part VI, Section C, line 19 The organization makes its governing documents and financial statements available to the public upon request. Form 990, Part XI, line 9: GASB 68 pension expense adjustment -1,776,867.