2024-11-08T16:42:43-06:00 2023-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-01-01 770045382 CALIFORNIA ASSOCIATION OF NONPROFITS CALI 8007764226 870 MARKET STREET 609 SAN FRANCISCO CA 94102 CHERYL THOMPSON CFO 8007764226 2024-11-06 1 0 MICHAEL LUMSDEN P01262236 4159561500 2024-11-06 2023 2024-10-15 13:58:12Z GEOFF GREEN 870 MARKET STREET 609 SAN FRANCISCO CA 94102 2414269 0 X WWW.CALNONPROFITS.ORG X 1984 CA CALIFORNIA ASSOCIATION OF NONPROFITS (CALNONPROFITS) IS A STATEWIDE MEMBERSHIP ORGANIZATION. AS THE LEADING POLICY VOICE FOR CALIFORNIA'S NONPROFIT SECTOR, WE FOCUS ON ADVOCACY, EDUCATION, AND RESEARCH TO BUILD A MORE POWERFUL AND POLITICALLY ENGAGED NONPROFIT NETWORK ACROSS CALIFORNIA. 13 13 7 15 5180 0 876880 557762 91357 150399 3793 1655765 1022558 50343 1994588 2414269 0 0 0 0 1035649 912373 0 0 14941 290173 560557 1325822 1472930 668766 941339 7724956 8628141 458019 415455 7266937 8212686 X CALNONPROFITS, THE LEADING POLICY VOICE FOR CALIFORNIA'S NONPROFIT SECTOR, FOCUSES ON ADVOCACY, EDUCATION, AND RESEARCH TO BUILD A MORE POWERFUL AND POLITICALLY ENGAGED NONPROFIT NETWORK ACROSS CALIFORNIA. 0 0 1198083 0 150399 PUBLIC POLICY, ADVOCACY, AND EDUCATION - CALNONPROFITS WORKS WITH LEGISLATORS AND NONPROFIT COALITIONS TO SUPPORT AN ECONOMIC AND REGULATORY CLIMATE THAT ALLOWS CALIFORNIA NONPROFITS TO DO THEIR BEST WORK. CALNONPROFITS DOCUMENTS THE VALUE OF NONPROFIT CONTRIBUTIONS TO THE ECONOMY AND THE COMMUNITY, KEEPS NONPROFITS INFORMED AND INVOLVED IN RELEVANT LEGISLATION AND COURT CASES, AND EDUCATES NONPROFITS ABOUT GOVERNMENT FUNDING OPPORTUNITIES AND REGULATORY REQUIREMENTS. THROUGH FREQUENT WEBINARS, REGIONAL AND ONLINE CONVENINGS, A STATEWIDE CONVENTION, AND OTHER EFFORTS, CALNONPROFITS BRINGS NONPROFITS TOGETHER TO DISCUSS AND DEBATE CRITICAL ISSUES FACING THE SECTOR, TO THINK THROUGH THE IMPLICATIONS OF GOVERNMENT AND PHILANTHROPIC ACTIONS, AND TO BUILD NETWORKS THAT SUPPORT NONPROFITS AND THE COMMUNITIES THEY SERVE. SPECIFIC PROGRAMS INCLUDE THE CALIFORNIA POLICY FORUM, THE NONPROFIT STUDENT DEBT PROJECT, ACCESSING GOVERNMENT GRANTS, AND PARTICIPATION IN PHILANTHROPIC REFORM ACTIVITIES. IN 2023, CALNONPROFITS HELD 22 WEBINARS WHICH DREW A TOTAL OF 4,632 PARTICIPANTS.STRENGTHENING THE GOVERNMENT-NONPROFIT PARTNERSHIP - CALNONPROFITS EDUCATES NONPROFITS ABOUT COMPLIANCE WITH RELEVANT REGULATIONS AND WORKS WITH GOVERNMENT TO STREAMLINE PAPERWORK. CALNONPROFITS SPONSORS THE ANNUAL "CALIFORNIA NONPROFITS DAY" IN SACRAMENTO, WHERE LEGISLATORS SELECT A "NONPROFIT OF THE YEAR" FROM THEIR DISTRICTS AND JOIN THEM FOR A CELEBRATORY LUNCHEON. CALNONPROFITS BRINGS ELECTED OFFICIALS AND NONPROFITS INTO DIRECT DIALOG THROUGH IN-PERSON AND ONLINE CONVENINGS.ACCESS TO RESOURCES - CALNONPROFITS CONDUCTS AND PUBLISHES RESEARCH, ANALYSIS, NEWS, AND OPINION VIA ITS WEBSITE AND E-NEWSLETTER (55,000 SUBSCRIBERS) TO INFORM, EDUCATE, AND KEEP NONPROFITS UP TO DATE ON IMPORTANT ISSUES. CALNONPROFITS' SIGNATURE ECONOMIC IMPACT REPORT, "CAUSES COUNT: THE ECONOMIC POWER OF THE NONPROFIT SECTOR," FOUND, FOR EXAMPLE, THAT CALIFORNIA NONPROFITS BRING $40 BILLION INTO THE STATE EACH YEAR, AND THAT ONE IN EVERY 14 CALIFORNIA JOBS IS AT A NONPROFIT.DISCOUNTS - CALNONPROFITS HELPS MEMBERS SAVE TIME AND MONEY WITH SPONSORED DISCOUNT SERVICES, INCLUDING HR RESOURCES, PRINTING, EMPLOYEE/VOLUNTEER BACKGROUND CHECKS, SHIPPING, OFFICE SUPPLIES, AN ONLINE JOB CENTER, IT SERVICES, STUDENT BORROWER SUPPORT, AND MORE. 1198083 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 12 0 1 7 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CHERYL THOMPSON 8007764226 1500 41ST AVENUE CAPITOLA CA 95010 MARICELA MORALES CHAIR THRU 2/2023 2.00 0.00 X X 0 0 0 JOSE RODRIGUEZ VICE CHAIR 2.00 0.00 X X 0 0 0 JOEL JOHN ROBERTS SECR THRU 2/2023 / CHAIR START 2/2023 2.00 0.00 X X 0 0 0 SUSAN GOMEZ SECRETARY START 2/2023 2.00 0.00 X X 0 0 0 GEOFF GREEN TREASURER 2.00 0.00 X X 0 0 0 LESLIE CASTELLANO BOARD MEMBER START 4/2023 2.00 0.00 X 0 0 0 LE ONDRA CLARK HARVEY BOARD MEMBER 2.00 0.00 X 0 0 0 CRYSTAL CRAWFORD BOARD MEMBER 2.00 0.00 X 0 0 0 SHANE GOLDMSITH BOARD MEMBER START 9/2023 2.00 0.00 X 0 0 0 CHET P HEWITT BOARD MEMBER 2.00 0.00 X 0 0 0 SURINA KHAN BOARD MEMBER THRU 9/2023 2.00 0.00 X 0 0 0 KARTHICK RAMAKRISHNAN BOARD MEMBER 2.00 0.00 X 0 0 0 SHAMUS ROLLER BOARD MEMBER START 9/2023 2.00 0.00 X 0 0 0 MALCOLM YEUNG BOARD MEMBER 2.00 0.00 X 0 0 0 WILLIAM YORK BOARD MEMBER START 4/2023 2.00 0.00 X 0 0 0 JAN MASAOKA CEO THROUGH 12/31/2023 40.00 0.00 X 285902 0 33187 CHERYL THOMPSON CFO 7.00 33.00 X 0 195332 32413 LAUREN KAY DIRECTOR OF COMMS & MARKETING 40.00 0.00 X 130590 0 20719 416492 195332 86319 3 0 1 0 FEARLESS ADVOCACY INC 1225 8TH STREET SUITE 595 SACRAMENTO CA 95814 LOBBYING / GENERAL POLICY WORK 205500 1 515812 41950 557762 CONTRACT REVENUES 541900 100000 100000 CONFERENCES & WORKSHOPS 611430 29574 29574 PRODUCTS AND SERVICES 900099 18625 18625 HONORARIUM AND CONSULTING 541900 2200 2200 150399 1655765 1655765 42618 42618 ADVERTISING 541800 5180 5180 MISCELLANEOUS REVENUE 900099 2545 2545 7725 2414269 150399 5180 1700928 X 364638 292388 68034 4216 446577 343517 95823 7237 9723 7444 2116 163 36638 28106 7928 604 54797 42904 11112 781 350 350 26843 26843 154653 154653 173402 149772 21987 1643 500 500 10300 9737 563 32181 30423 1758 36379 34392 1987 16328 15857 439 32 50248 48799 1350 99 11365 11365 DUES & SUBSCRIPTIONS 15700 15700 BANK/MERCHANT FEES 13341 11783 1558 MEMBER PURCHASING PROGR 5000 5000 REGISTRATION FEES 200 200 13767 7108 6493 166 1472930 1198083 259906 14941 392623 71775 1531414 284480 1250 4239 53819 15712 16879 107201 1572872 4948580 6562018 723937 66298 7724956 8628141 90981 79981 261627 272114 105411 63360 458019 415455 X 6967238 8065452 299699 147234 7266937 8212686 7724956 8628141 941339 4410 0 X 0 1 X 1 0 X 641612 1000623 1583071 876880 557762 4659948 641612 1000623 1583071 876880 557762 4659948 489658 4170290 321055 626668 1125433 1048699 1698383 4820238 4333 488 3184 17806 2545 28356 9508542 346488 0.43860 X 0.99470 0.00530 SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 4,333. 2020 AMOUNT: $ 488. 2021 AMOUNT: $ 3,184. 2022 AMOUNT: $ 17,806. 2023 AMOUNT: $ 2,545. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9142 145511 154653 1318277 1472930 222293 55573 0 0 159575 214604 206126 222293 802598 1203897 14009 25232 37644 154653 231538 39894 53651 51532 55573 200650 300975 7055 1181 9142 17378 0 6562018 F 6562018 OPERATING LEASE LIABILITY 63360 63360 X 2418679 4410 4410 2414269 0 2414269 1472930 0 1472930 0 1472930 PART X, LINE 2: U.S. GAAP REQUIRE CALNONPROFITS MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CALNONPROFITS AND RECOGNIZE A TAX LIABILITY OR ASSET IF CALNONPROFITS HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. CALNONPROFITS' MANAGEMENT HAS DETERMINED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. CALNONPROFITS IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. CALNONPROFITS IS OPEN TO EXAMINATION FOR THE PREVIOUS THREE (FEDERAL) AND FOUR (STATE) YEARS. X X 0 0 0 0 0 0 0 0 0 JAN MASAOKA CEO THROUGH 12/31/2023 285902 0 0 0 0 0 7500 0 25687 0 319089 0 0 0 CHERYL THOMPSON CFO 0 172545 0 22787 0 0 0 7064 0 25349 0 227745 0 0 LAUREN KAY DIRECTOR OF COMMS & MARKETING 130590 0 0 0 0 0 3900 0 16819 0 151309 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF VOTING MEMBER: NONPROFIT LEGAL ENTITIES FORMED UNDER THE LAWS OF CALIFORNIA (WHETHER AS CORPORATIONS, UNINCORPORATED ASSOCIATIONS, OR TRUSTS) OR WHO MAINTAIN THEIR PRINCIPAL OFFICE IN CALIFORNIA, AND HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE, AND AS EXEMPT FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, AND WHOSE LETTERS DETERMINING THAT STATUS FROM THE IRS AND THE FTB REMAIN UNREVOKED. FORM 990, PART VI, SECTION A, LINE 7A IN ACCORDANCE WITH THE BYLAWS, THE MEMBERS SHALL ELECT THE NUMBER OF DIRECTORS THAT IS THE SMALLEST WHOLE NUMBER THAT IS AT LEAST TWO-THIRDS OF THE TOTAL AUTHORIZED NUMBER OF DIRECTORS. THE REMAINING DIRECTORS SHALL BE ELECTED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS, MEMBERS OF THE ORGANIZATION WHO ARE IN GOOD STANDING SHALL HAVE THE RIGHT TO VOTE ON: THE ELECTION OF DIRECTORS; THE REMOVAL OF DIRECTORS WITHOUT CAUSE; FILLING ANY VACANCY CAUSED BY THE REMOVAL OF A DIRECTOR BY THE MEMBERS; CHANGING THE NUMBER OF DIRECTORS IF FIXED IN THE BYLAWS, CHANGING THE MAXIMUM OR MINIMUM NUMBER OF DIRECTORS IF A RANGE IS STATED IN THE BYLAWS, OR CHANGING THE BYLAWS FROM A FIXED NUMBER OF DIRECTORS TO A RANGE OR VICE VERSA; ANY AMENDMENT TO THE BYLAWS WHICH ADVERSELY AFFECTS MEMBER RIGHTS TO VOTE OR TO TRANSFER THEIR MEMBERSHIPS OR AS FURTHER PROVIDED UNDER THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW; ALL AMENDMENTS TO THE ARTICLES OF INCORPORATION OF THE ORGANIZATION, EXCEPT FOR AMENDMENTS PERMITTED TO BE ADOPTED BY THE BOARD OF DIRECTORS ALONE UNDER SECTION 5812(B) OF THE CALIFORNIA NONPROFIT PUBLIC BENEFIT LAW; THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE ORGANIZATION; ANY MERGER OF THE ORGANIZATION; ANY VOLUNTARY DISSOLUTION OF THIS ORGANIZATION; AND ANY OTHER MATTERS THAT MAY PROPERLY BE PRESENTED TO MEMBERS FOR A VOTE, PURSUANT TO THE ORGANIZATION'S ARTICLES, BYLAWS, OR ACTION OF THE BOARD OF DIRECTORS, OR BY OPERATION OF LAW. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S CFO. A DRAFT OF THE FORM 990 IS REVIEWED BY THE CFO AND MANAGEMENT; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS PROVIDED AND APPROVED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CALNONPROFITS HAS A CONFLICT OF INTEREST POLICY WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS AND EMPLOYEES. UNDER THE POLICY, ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST IS TO BE DISCLOSED TO THE EMPLOYEE'S SUPERVISOR (IN THE CASE OF AN EMPLOYEE) OR TO THE BOARD OF DIRECTORS (IN THE INSTANCE OF THE ORGANIZATION'S CEO OR MEMBERS OF THE BOARD OF DIRECTORS). UNDER THE POLICY, THE EMPLOYEE'S SUPERVISOR OR INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS SHALL DETERMINE: (A) IF THE ORGANIZATION IS ENTERING INTO THE TRANSACTION FOR ITS OWN BENEFIT; (B) IF THE TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION AT THE TIME; AND (C) AFTER REASONABLE INVESTIGATION, IF IT COULD OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES. SUCH DETERMINATIONS ARE MADE BY THE EMPLOYEE'S SUPERVISOR OR INDEPENDENT MEMBERS OF THE BOARD IN GOOD FAITH WITH KNOWLEDGE OF ALL MATERIAL FACTS CONCERNING THE TRANSACTION. IN THE EVENT OF A POTENTIAL OR ACTUAL CONFLICT INVOLVING A BOARD MEMBER, A DETERMINATION IS MADE BY A VOTE OF A MAJORITY OF THE DIRECTORS THEN IN OFFICE, WITHOUT COUNTING THE VOTE OF THE INTERESTED DIRECTOR OR DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE ORGANIZATION'S CEO AND OTHER OFFICERS AND KEY EMPLOYEES IS ESTABLISHED UTILIZING COMPARATIVE SALARY DATA COMPILED FROM OTHER STATE ASSOCIATIONS, AS WELL AS PUBLISHED NONPROFIT SALARY SURVEYS. THIS INFORMATION IS COMPILED, REVIEWED, AND APPROVED BY THE BOARD OF DIRECTORS. 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 UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES - GENERAL POLICY WORK: PROGRAM SERVICE EXPENSES 50,847. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,847. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 98,925. MANAGEMENT AND GENERAL EXPENSES 21,987. FUNDRAISING EXPENSES 1,643. TOTAL EXPENSES 122,555. NAC INSURANCE 1500 41ST AVENUE SUITE 228 CAPITOLA CA 95010 770057190 INSURANCE CA CALNONPROFITS C 9919073 8217952 1.00000 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 NAC INSURANCE F 1613438 BOOK VALUE NAC INSURANCE O 83279 BOOK VALUE PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: NAC INSURANCE ADMIN. CORP. DIRECT CONTROLLING ENTITY: CALIFORNIA ASSOCIATION OF NONPROFITS