2024-10-31T13:27:28+00:00 2023-12-31 910189318 Moss Adams 2882 Prospect Park Drive Ste 300 Rancho Cordova CA 95670 990 2023-01-01 950950210 California New Car Dealers Association CALI 9164412599 1517 L Street Sacramento CA 95814 Brian Maas President 2024-10-31 false true TRACY S PAGLIA P00366884 9165038100 2024-10-29 2023 2024-10-15 13:58:12Z Brian Maas 1517 L Street Sacramento CA 95814 5173012 false X www.cncda.org X 1924 CA Promote the general welfare of retail automobile dealers in California. 25 25 19 26 48187 15170 784994 720872 1430265 1430668 476678 402597 5800430 2295753 8492367 4849890 151500 148825 0 0 1758778 1965914 0 0 0 7126063 2445625 9036341 4560364 -543974 289526 22253734 23606123 1032532 1513126 21221202 22092997 Protect and promote the interests of California franchised new car dealers before all state government and regulatory agencies. Provide statewide educational and compliance seminars to members. Provide updates on California law, compliance and industry issues and developments through publications and communications to members. false false Webinars, publications, legal hotline, events, communications and related resources were provided in 2023. General services to auto dealers (members). 0 false true true true false false false false false true false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false true true true false true 15 0 true 19 true true true false false false true true false false false X 25 25 false false false false true true false true true false false true true true true true true true false false CA X Michael Walsh 9164412599 1517 L Street Sacramento CA 95814 David Simpson Secretary/treasurer 1.0 0.0 X X 0 0 0 Hilary Haron Vice Chairwoman 1.0 1.0 X X 0 0 0 John Oh Immediate Past Chair 1.0 1.0 X X 0 0 0 Tony Toohey Chair 1.0 1.0 X X 0 0 0 Anne Boland Director 1.0 0.0 X 0 0 0 Bill Hatfield Director 1.0 0.0 X 0 0 0 Bruce Hamlin Director 1.0 0.0 X 0 0 0 Cheryl Bedford Director 1.0 1.0 X 0 0 0 Cliff Cummings Director 1.0 0.0 X 0 0 0 Darryl Holter Director (thru 01/23) 1.0 1.0 X 0 0 0 Dave Moeller Director 1.0 1.0 X 0 0 0 Devinder Singh Bains Director 1.0 0.0 X 0 0 0 Ellena Sweet Director 1.0 1.0 X 0 0 0 Gary Fenelli Director 1.0 1.0 X 0 0 0 Greg Kaminsky Director 1.0 0.0 X 0 0 0 Jessie Dosanjh Director 1.0 0.0 X 0 0 0 Mark Normandin Director 1.0 1.0 X 0 0 0 Matt Browning Director 1.0 0.0 X 0 0 0 Matthew Hall Director 1.0 0.0 X 0 0 0 Randy Denham Director 1.0 0.0 X 0 0 0 Rick Niello Jr Director 1.0 0.0 X 0 0 0 Rinaldi Halim Director 1.0 1.0 X 0 0 0 Robb Hernandez Director 1.0 0.0 X 0 0 0 Ron Charron Director (thru 06/23) 1.0 0.0 X 0 0 0 Ryan Fitzpatrick Director 1.0 0.0 X 0 0 0 Sal Gonzalez Director 1.0 1.0 X 0 0 0 Taz Harvey Director 1.0 1.0 X 0 0 0 Brian Maas President 37.6 2.4 X 433885 25142 23580 Jennifer Aragon Assistant Secretary (thru 06/23) 39.2 0.8 X 106525 2174 13913 Michael Walsh Assistant Secretary (as of 06/23) 39.2 0.8 X 90262 1638 3584 Anthony Bento Director of Legal Affairs 33.2 6.8 X 164991 33793 20989 Catherine Mason Director of Operations 39.2 0.8 X 117975 2408 10578 Kenton Stanhope Director of Government Affairs 37.2 2.8 X 186578 14044 1080 Rebecca Matulich Director of Events and Education 9.6 30.4 X 30871 97758 13563 1131087 176957 87287 7 false true false Samson Advisors 1017 L Street 682 Sacramento CA 95814 Lobbying Services 205000 1 720872 720872 Membership Dues 900099 1110749 1110749 Conference/Dealer Day 900099 173262 173262 NADA Commissions 900099 61364 61364 Marketing Services 541800 35000 35000 Other Program Service Revenue 900099 50293 293 50000 0 0 0 0 1430668 325714 325714 2054764 22500 2032264 149043 13187 44050 0 104993 13187 118180 13187 104993 355955 279072 76883 0 76883 76883 Issues PAC 900099 115242 115242 Miscellaneous Revenue 900099 7567 7567 0 0 0 0 122809 4849890 1490977 48187 2589854 148825 671749 0 1049743 50360 80747 113315 59164 81920 617115 43850 0 97999 100778 136037 249973 738277 150252 58648 Member benefits 108094 UBT tax expense 3518 0 4560364 2033178 2739317 2574718 2654859 486946 371791 0 0 229545 422018 8323182 1695954 6762558 6627228 9923321 10611981 182383 138657 0 61085 40272 22253734 23606123 194908 208890 565246 992664 0 272378 311572 1032532 1513126 X 21221202 22092997 21221202 22092997 22253734 23606123 X 289526 625995 -43726 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 false California New Car Dealers Association PAC 455 Capital Mall 600 Sacramento CA 95814 942724075 0 490589 true false false Schedule C, Part I-A, Line 1 Description of Political Activities Indirect political campaign activities include the Association's staff recommendations to separate segregated California New Car Dealers Association PAC for candidate support contributions. 2725195 1025000 3750195 4108602 1289621 2818981 69000 34116 34884 293556 270388 23168 101829 101829 0 6627228 Due to related organizations 299300 Lease liability 12272 311572 X 5432359 625995 44050 670045 4762314 43850 43726 87576 4849890 4560564 44050 44050 4516514 43850 0 43850 4560364 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The association is exempt from federal income and California franchise taxes under Internal Revenue Code Section 501(c)(6), and the corresponding California provision. The association is subject to income taxes for unrelated business income, if any, realized in connection with unrelated business activities. The Association believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the consolidated financial statements. For the years ended December 31, 2023 and 2022, there were no material interest or penalties recorded in the consolidated statements of activities. The Association has no unrecognized tax benefits at December 31, 2023 and 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expense - 44050 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Investment income - 43726 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 44050 true California New Car Dealers Association Foundation 1517 L Street Sacramento CA 95814 954454279 501(c)(3) 148825 General assistance 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Association made grants to related organizations that have overlap between two organization's Boards of Directors. Monitoring of the use of the funds occurs through regular reports from the related organization's leadership to the Association. The Foundation gives updates at the Association board meetings. X X true true X X false false false Brian Maas President 381977 25142 40000 0 11908 0 23100 0 480 0 457465 25142 0 0 Kenton Stanhope Director of Government Affairs 186578 14044 0 0 0 0 0 0 1080 0 187658 14044 0 0 Anthony Bento Director of Legal Affairs 164991 33793 0 0 0 0 13940 0 7049 0 185980 33793 0 0 Schedule J, Part I, Line 1a Travel for companions Travel for companions - President, B. Maas - not included in taxable compensation Schedule J, Part I, Line 1a Discretionary spending account Discretionary spending account - President, B. Maas is provided with an automobile allowance - included in taxable compensation Form 990, Part VI, Line 1a Delegate broad authority to a committee THE ASSOCIATION'S EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, THE VICE CHAIR, THE SECRETARY/TREASURER, THE IMMEDIATE PAST CHAIR, AND THE VICE PRESIDENTS OF THE FIVE REGIONS. THE EXECUTIVE COMMITTEE HAS ALL THE POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT AND AFFAIRS OF THE ASSOCIATION EXCEPT TO AMEND, ALTER, OR RESCIND ANY BASIC POLICY ADOPTED BY THE BOARD OF DIRECTORS. ALL ACTIONS BY THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD OF DIRECTORS AT ITS MEETING NEXT SUCCEEDING SUCH ACTION, AND IS SUBJECT TO REVISION AND ALTERATION BY THE BOARD OF DIRECTORS, PROVIDED THAT NO RIGHTS OF THIRD PARTIES ARE ADVERSELY AFFECTED BY ANY SUCH REVISION OR ALTERATION. Form 990, Part VI, Line 6 Classes of members or stockholders Membership in the Association includes eligible dealer members and Associate members approved by the board of directors. Only Dealer members may be elected to serve on the board of directors by peers in their region. The board is the governing body of the Association. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body An authorized representative of an eligible member can nominate a dealer in their region. An authorized representative of an eligible dealer is eligible to vote on all nominations in that dealer's region. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 will be emailed out to all board members before it is filed. Board members will be asked to review the return, especially the questions on governance and policies. The board members will be encouraged to ask questions. questions. Form 990, Part VI, Line 12c Conflict of interest policy The Association's Conflict of Interest policy covers any director, principal officer, or member of a committee with governing board delegated powers. Each covered person shall annually provide disclosures as to any potential financial interests and sign a statement which affirms they have received a copy of the policy, has read and understands the policy, has agreed to comply with the policy, and understands that the Association must engage primarily in activities which accomplish one or more of its tax-exempt purposes. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the Board or Executive Committee. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the Board or Executive Committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or Executive Committee members shall decide if a conflict of interest exists. An interested person may make a presentation at the Board or Executive Committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. All proceedings are documented in the minutes of the Board. Form 990, Part VI, Line 15a Process to establish compensation of top management official Annually, a committee comprised of five independent board members determine the compensation for the President and Chief Executive Officer using appropriate comparability data. The Committee reviews and approves the President and Chief Executive Officer's annual salary increase and bonus (if applicable) which is documented in an annual review document signed by the Chairman. This process was last undertaken in 2023. The President and Chief Executive Officer and the Chairman review and approve salary increases for all other employees based on employee performance and longevity. The annual salary increases and bonuses (if applicable) for all other employees are reviewed and approved by the Chairman and documented in a signed annual review document. This process was last undertaken in 2023. Form 990, Part VI, Line 19 Required documents available to the public The Association does not make its governing documents, conflict of interest policy or financial statements available to the public. The Association does make its financial statements available upon request to all dealer members of the Association. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Equity loss in subsidiary - -43726; California New Car Dealers Association Foundation 1517 L Street Sacramento CA 95814 954454279 Provide Scholarships CA 501(c)(3) PF California New Car Dealers Association true California New Car Dealers Association PAC 455 Capitol Mall Suite 600 Sacramento CA 95814 942724075 Influencing Candidate Elections CA 527 California New Car Dealers Association true Driving California's Economy Sponsored by California New Car Dealers PAC 455 Capitol Mall Suite 600 Sacramento CA 95814 810812111 Influencing Candidate Elections CA 527 California New Car Dealers Association true Motor Car Dealer Services Inc 1517 L Street Sacramento CA 95814 953886182 Compliance Training Seminars CA California New Car Dealers Association C Corporation 327025 164401 true false true false false false false false false false false false false false true true false true false false California New Car Dealers Association Foundation B 148825 FMV Motor Car Dealer Services Inc O 228828 FMV CALIFORNIA NEW CAR DEALERS ASSOCIATION FOUNDATION O 172188 FMV