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    <ReturnTs>2024-11-08T09:02:57-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>812892014</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SISTO CPA GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>970 RESERVE DR STE 204</AddressLine1Txt>
        <CityNm>ROSEVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95678</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>941150714</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CALIFORNIA TIRE DEALERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CALI</BusinessNameControlTxt>
      <PhoneNum>6503570600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2235 PARK TOWNE CIRCLE 2ND FLOOR</AddressLine1Txt>
        <CityNm>SACRAMENTO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95825</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARC CONNERLY</PersonNm>
      <PersonTitleTxt>Executive Dir.</PersonTitleTxt>
      <SignatureDt>2024-11-08</SignatureDt>
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    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK K SISTO CPA</PreparerPersonNm>
      <PTIN>P00036468</PTIN>
      <PhoneNum>9167241693</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CATIREDEALERS.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
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      <MembershipDuesAmt>22290</MembershipDuesAmt>
      <InvestmentIncomeAmt>358</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>67747</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>52792</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>87</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>80277</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-12530</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>101915</NetAssetsOrFundBalancesBOYAmt>
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      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>104569</BOYAmt>
        <EOYAmt>91385</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
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      <PrimaryExemptPurposeTxt>TO PROMOTE TIRE SAFETY AND GENERAL CALIFORNIA BUSINESS CONDITIONS FOR TIRE DEALERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE TIRE SAFETY.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
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        <PersonNm>BILL FUQUA</PersonNm>
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        <PersonNm>VAHE' MICHAELIAN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL SHORT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETING EXPENSE $14165</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>WILD APRICOT FEES $769</ExplanationTxt>
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        <ExplanationTxt>MERCHANT ACCOUNT FEES $708</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
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        <ExplanationTxt>Deferred Revenue - Beginning $2400 Deferred Revenue - Ending $2000</ExplanationTxt>
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        <ExplanationTxt>- Beginning $0 - Ending $0</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS:</FormAndLineReferenceDesc>
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