2024-11-11T08:34:38-06:00 2023-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2023-01-01 940356160 CALIFORNIA BANKERS ASSOCIATION CALI 9164384400 1303 J STREET 600 SACRAMENTO CA 958142939 TINA COTA SVP & CFO 9164384400 2024-11-08 1 1 TRACY S PAGLIA P00366884 2099556100 2024-11-08 2023 2024-10-15 13:58:12Z KEVIN GOULD 1303 J STREET 600 SACRAMENTO CA 958142939 10364904 0 X WWW.CALBANKERS.COM X 1959 CA PROVIDES EDUCATION, INFORMATION, AND ADVOCACY SERVICES IN ORDER TO PROMOTE THE SUCCESS OF THE BANKING INDUSTRY AND CORPORATE FIDUCIARIES. 38 38 19 220 72791 35198 0 0 5854132 5486421 517674 794693 114586 33440 6486392 6314554 0 0 0 0 3844402 3030228 0 0 0 3410168 3000327 7254570 6030555 -768178 283999 15459815 15818922 3325928 2667053 12133887 13151869 PROVIDES EDUCATION, INFORMATION, AND ADVOCACY SERVICES IN ORDER TO PROMOTE THE SUCCESS OF THE BANKING INDUSTRY AND CORPORATE FIDUCIARIES. 0 0 THE ADVOCACY GROUP IS RESPONSIBLE FOR MAKING RECOMMENDATIONS TO THE ASSOCIATION CONCERNING ITS POSITION AND THE TAKING OF ACTION ON LEGISLATIVE, GOVERNMENTAL, AND REGULATORY MATTERS. THIS GROUP IS ALSO RESPONSIBLE FOR ANALYZING REGULATIONS AND LEGISLATION TO ASSESS THE EFFECT ON THE INDUSTRY AND TO INFORM AND EDUCATE THE MEMBERSHIP THROUGH COMMUNICATIONS AND SEMINARS. THE MEMBERSHIP GROUP IS RESPONSIBLE FOR ENHANCING THE MEMBER EXPERIENCE BY PROVIDING TANGIBLE BENEFITS, AND ENSURE MEMBERS DERIVE MAXIMUM VALUE FROM THEIR MEMBERSHIP. THE PROFESSIONAL DEVELOPMENT AND COMMUNICATIONS GROUP IS CONCERNED WITH DEVELOPING AND RECOMMENDING EDUCATIONAL AND INFORMATIONAL COMMUNICATIONS PROGRAMS, PROJECTS, AND MATERIAL WITH RESPECT TO THE INTERESTS AND SPECIALIZED NEEDS OF THE REPRESENTED BANKING ACTIVITIES OF ITS VARIOUS GROUPS, INCLUDING A MONTHLY MAGAZINE, THE HOLDING OF CONFERENCES, SEMINARS, AND WORKSHOPS OF INTEREST AND BENEFIT TO MEMBERS OF THE ASSOCIATION. 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 22 0 1 19 1 1 1 0 0 0 1 1 0 0 0 X 38 38 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X TINA COTA 9164384409 1303 J STREET SUITE 600 SACRAMENTO CA 95814 AJ ANTONGIOVANNI BOARD MEMBER 1.00 X 0 0 0 BRIAN E ARGRETT BOARD MEMBER 1.00 X 0 0 0 JAMES E BECKWITH BOARD MEMBER 1.00 X 0 0 0 CRAIG G BLUNDEN BOARD MEMBER 1.00 X 0 0 0 DAVID A BRAGER BOARD MEMBER 1.00 X 0 0 0 RUSSEL A COLOMBO VICE CHAIRMAN AT LARGE 1.00 X X 0 0 0 JOHN COOK BOARD MEMBER 1.00 X 0 0 0 ERIC ELLINGSEN BOARD MEMBER 1.00 X 0 0 0 JOHN V EVANS BOARD MEMBER 1.00 X 0 0 0 TODD HOLLANDER BOARD MEMBER (THRU 5/23) 1.00 X 0 0 0 STAN IVIE CHAIRMAN 1.00 X X 0 0 0 STEVE C JONES BOARD MEMBER 1.00 X 0 0 0 J DAVID JOVES BOARD MEMBER 1.00 X 0 0 0 JOE KILEY BOARD MEMBER (THRU 5/23) 1.00 X 0 0 0 MIKE J KIMBALL BOARD MEMBER 1.00 X 0 0 0 DOUGLAS P KRAUSE BOARD MEMBER 1.00 X 0 0 0 RAVI KUMAR BOARD MEMBER 1.00 X 0 0 0 GEORGE S LEIS IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 TODD LEWIS BOARD MEMBER 1.00 X 0 0 0 CHANG M LIU BOARD MEMBER 1.00 X 0 0 0 TAD H LOWREY BOARD MEMBER 1.00 X 0 0 0 ANDREW MASTORAKIS BOARD MEMBER 1.00 X 0 0 0 KEVIN MCPHAILL VICE CHAIRMAN AT LARGE 1.00 X X 0 0 0 RUDY MEDINA BOARD MEMBER (THRU 5/23) 1.00 X 0 0 0 REBECCA F MILLER BOARD MEMBER (THRU 5/23) 1.00 X 0 0 0 STEVEN K MILLER VICE CHAIRMAN AT LARGE 1.00 X X 0 0 0 AMISHA PATEL BOARD MEMBER 1.00 X 0 0 0 ASH PATEL BOARD MEMBER 1.00 X 0 0 0 MARTIN E PLOURD TREASURER 1.00 X X 0 0 0 BRIAN PUTLER BOARD MEMBER 1.00 X 0 0 0 MORGAN RECTOR BOARD MEMBER 1.00 X 0 0 0 DEBORAH E SKINNER BOARD MEMBER (THRU 5/23) 1.00 X 0 0 0 RICHARD P SMITH BOARD MEMBER 1.00 X 0 0 0 JEREMIAH Z SMITH BOARD MEMBER 1.00 X 0 0 0 KRISTA H SNELLING CHAIRMAN-ELECT 1.00 X X 0 0 0 RICK SOWERS BOARD MEMBER 1.00 X 0 0 0 MICHAEL SPEAKER BOARD MEMBER 1.00 X 0 0 0 JARED STEINWERT BOARD MEMBER 1.00 X 0 0 0 VIRGINIA A VARELA BOARD MEMBER 1.00 X 0 0 0 JARED M WOLFF VICE CHAIRMAN AT LARGE (THRU 12/23) 1.00 X X 0 0 0 THOMAS V WORNHAM BOARD MEMBER 1.00 X 0 0 0 JAMES KIM BOARD MEMBER 1.00 X 0 0 0 PETER BRIGHTBILL BOARD MEMBER 1.00 X 0 0 0 CARL JORDAN BOARD MEMBER 1.00 X 0 0 0 KEVIN GOULD PRESIDENT & CEO 39.00 1.00 X 396911 0 69280 YVETTE ERNST SVP, COO & CORPORATE SECRETARY 39.00 1.00 X 193194 0 23834 RICHARD A MIZE VP, CFO (THRU 9/23) 36.00 4.00 X 177262 0 19079 JASON LANE SVP, DIRECTOR OF GOVT RELATIONS 40.00 X 222204 0 36021 MELANIE CUEVAS VP, GOVERNMENT RELATIONS 40.00 X 187079 0 31398 RANDOLPH MATEO VP, DIRECTOR OF IT 40.00 X 157897 0 25170 JENNIFER FAIR VP, CONFERENCES & STRATEGIC PARTNERS 40.00 X 116024 0 19609 NIKUJNA PATEL ACCOUNTING MANAGER 40.00 X 103729 0 27498 1554300 0 251889 8 0 1 0 MCDONALD CONSULTING 1509 THURMAN WAY FOLSOM CA 95630 CFO SERVICES 105613 1 MEMBERSHIP DUES 900099 3753634 3753634 CONFERENCES/SEMINARS 900099 1631490 1631490 PUBLICATIONS 541800 73031 5280 67751 MISC INCOME 900099 28266 28266 5486421 287165 287165 14000 14000 19440 0 19440 19440 5040 14400 4557878 4050350 507528 507528 507528 6314554 5418670 72791 823093 X 855522 1593966 88012 341541 151187 56889 35695 20157 817952 13331 200637 320312 92886 1153177 22352 26631 SOFTWARE LICENSES 126853 MEMBERSHIPS & SUBSCRIPT 102185 BOND AMORTIZATION 11270 6030555 500 0 3054429 2443708 68510 76149 3029 1367 532861 790591 1371553 1359334 29273 12219 10240583 11264156 864712 864712 665918 366020 15459815 15818922 1010692 983763 1647082 1312903 668154 370387 3325928 2667053 X 12133887 13151869 12133887 13151869 15459815 15818922 283999 733983 0 X 0 1 X 1 0 0 0 1 3753634 964145 353925 1318070 938409 379661 60181 59630 551 1311372 1299704 11668 12219 864712 C 864712 LEASE LIABILITY 370387 370387 X PART X, LINE 2: THE ASSOCIATION HAD NO UNRECOGNIZED TAX BENEFITS AND NO TAX UNCERTAINTIES AS OF DECEMBER 31, 2023 AND 2022. X X X 1 1 0 KEVIN GOULD PRESIDENT & CEO 326911 0 70000 0 0 0 46538 0 22742 0 466191 0 0 0 JASON LANE SVP, DIRECTOR OF GOVT RELATIONS 198732 0 23472 0 0 0 13279 0 22742 0 258225 0 0 0 MELANIE CUEVAS VP, GOVERNMENT RELATIONS 168959 0 18120 0 0 0 22500 0 8898 0 218477 0 0 0 YVETTE ERNST SVP, COO & CORPORATE SECRETARY 148194 0 45000 0 0 0 7156 0 16678 0 217028 0 0 0 RICHARD A MIZE VP, CFO (THRU 9/23) 142339 0 10000 0 24923 0 1231 0 17848 0 196341 0 0 0 RANDOLPH MATEO VP, DIRECTOR OF IT 137897 0 20000 0 0 0 10009 0 15161 0 183067 0 0 0 PART I, LINES 4A-B LINE 4A - RICHARD MIZE RECEIVED A SEVERANCE PAYMENT DURING THE YEAR OF $24,923. LINE 4B - PRESIDENT & CEO PARTICIPATES IN A NON-QUALIFIED RETIREMENT PLAN. THE FUNDS ARE KEPT WITH CBA'S INVESTMENT PORTFOLIO AND NOT DISTRIBUTED UNTIL 2027-2030. EACH YEAR CBA ALLOCATES AN ADDITIONAL LIABILITY ACCORDING TO THE DEFERRED COMPENSATION SCHEDULE. FOR 2023, THE EXPENSE WAS $24,038. FORM 990, PART VI, SECTION A, LINE 3 CALIFORNIA BANKERS ASSOCIATION HIRED JENNIFER MCDONALD AS INTERIM CFO IN OCTOBER OF 2023 THROUGH MCDONALD CONSULTING, A CFO CONSULTING FIRM. AS CALIFORNIA BANKERS ASSOCIATION'S INTERIM CFO, JENNIFER REPORTS TO THE CEO AND THE BOARD OF DIRECTORS AND HER RESPONSIBILITIES INCLUDE: OVERSEEING ALL FINANCIAL AND ACCOUNTING FUNCTIONS INCLUDING FINANCIAL CLOSE, FINANCIAL PLANNING & ANALYSIS, CASH MANAGEMENT, TAX AND REGULATORY FINANCIAL COMPLIANCE, AND ACCOUNTS PAYABLE. THE PROFESSIONAL SERVICES EXPENSE TO MCDONALD CONSULTING IS PAID BY CALIFORNIA BANKERS ASSOCIATION DIRECTLY. THE TOTAL AMOUNT PAID TO MCDONALD CONSULTING FOR CFO SERVICES IN 2023 WAS $105,613. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS SEVERAL CLASSES OF MEMBERS: (1) BANK MEMBERS: FDIC INSURED WITH OPERATIONS IN THE STATE. (2) AFFILIATE: ENTITIES PROVIDING PRODUCTS AND SERVICES TO THE INDUSTRY. (3) TRUST: ENTITIES PROVIDING TRUST SERVICES THROUGH A TRUST CHARTER. (4) WE ALSO HAVE INFORMAL SUB-CATEGORIES FOR INTERNAL PURPOSES. FORM 990, PART VI, SECTION A, LINE 7A REPRESENTATIVES OF CBA BANK MEMBERS HAVE A RIGHT TO VOTE ON ANY ISSUE DESCRIBED IN THE BYLAWS SUCH AS BOARD ELECTIONS. EACH BANK HAS ONE VOTE REGARDLESS OF SIZE. OTHER MEMBER CATEGORIES HAVE NO VOTING RIGHTS. HOWEVER REPS FROM OTHER MEMBER CATEGORIES MAY SERVE ON CBA COMMITTEES WHICH SOMETIMES CONDUCT VOTES. THESE ADVISORY COMMITTEES ARE UNRELATED TO CORPORATE GOVERNANCE. THEY DEAL WITH POSITIONS ON LEGISLATIVE PROPOSALS FOR EXAMPLE. FORM 990, PART VI, SECTION A, LINE 7B ONLY BANK MEMBERS HAVE A RIGHT TO APPROVE CERTAIN DECISIONS OF THE BOARD. EXAMPLES OF SUCH DECISIONS ARE THE ELECTION OF OFFICERS AND DIRECTORS, AMENDING THE BYLAWS, MERGING, AND DISSOLUTION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND ACCOMPANYING SCHEDULES ARE REVIEWED BY THE PRESIDENT & CEO AND THE SENIOR VICE PRESIDENT/CFO. THE CFO RESOLVES ANY ISSUES OR QUESTIONS WITH THE INDEPENDENT ACCOUNTING FIRM THAT PREPARES THE FORMS. FORM 990 IS COMPARED TO THE AUDITED RESULTS THAT WERE SHARED WITH EXECUTIVE COMMITTEE PRIOR TO THE RETURN BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES THE OFFICERS AND DIRECTORS TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS OF THEMSELVES AND THEIR FAMILY MEMBERS. ANNUALLY, WE PROVIDE THE ASSOCIATION'S POLICY FOR MONITORING CONFLICTS OF INTERESTS AND THE POLICY ON DEALING WITH POTENTIAL OR ACTUAL CONFLICTS. WE ASK WHETHER ANY CONFLICTS MAY HAVE BEEN DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE HAS BEEN DELEGATED TO ACT AS THE COMPENSATION COMMITTEE TO DETERMINE THE SALARY FOR THE CEO AND WAS SUPPORTED BY A SALARY SURVEY CONDUCTED BY A THIRD-PARTY LAST YEAR. A SURVEY IS COMPLETED EVERY FEW YEARS FOR SENIOR LEVEL OFFICERS AND IS REVIEWED BY THE EXECUTIVE COMMITTEE. THE LAST COMPENSATION SURVEY WAS CONDUCTED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC BY MAIL OR EMAIL FOR A MINIMAL FEE. THE ORGANIZATION MAKES ITS CONFLICT-OF-INTEREST POLICY AVAILABLE TO THE PUBLIC BY MAIL OR EMAIL FOR A MINIMAL FEE. THE ORGANIZATION MAKES ITS THREE MOST CURRENT FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY MAIL OR EMAIL FOR A MINIMAL FEE. PUBLIC WEBSITES, SUCH AS GUIDESTAR, ALSO HAVE THE 990 TAX RETURN AND GENERAL INFORMATION AS WELL. FORM 990, PART IX, LINE 11G PAYROLL PROCESSOR FEES 41,116. EMPLOYEE RECRUITMENT SERVICES 209,004. CONSULTING FEES 306,802. CPE PROFESSIONAL FEES 256,333. OTHER 4,697. BANKER BENEFITS 1303 J STREET SUITE 600 SACRAMENTO CA 95814 943091487 INSURANCE BROKER CA CALIFORNIA BANKERS ASSOCIATION C 143698 1630327 1.00000 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 BANKER BENEFITS A 5040 FMV