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      <ReconcilationRevenueExpnssAmt>-354834</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <FSAuditedInd>true</FSAuditedInd>
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      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I-A, Line 1 - Direct and Indirect Political Campaign Activities</FormAndLineReferenceDesc>
        <ExplanationTxt>Legislative analysis and lobbying expenses for legislation related to 1937 Act Retirement Systems.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
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      <RevenueSubtotalAmt>1997147</RevenueSubtotalAmt>
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      <TotExpnsEtcAuditedFinclStmtAmt>2351981</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2351981</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2351981</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v6.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Newsletters OTHER PROGRAM SERVICES 5: Special Project - Evaluate and report on Public Retirement System issues currently under consideration by the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>State Association of County Retirement Systems' activities are administered by Sulema Peterson &amp; Associates</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Reviewed and approved by Audit Committee and financial consultant prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, conflict of interest policy and financial statements are available to the public upon request from Sulema Peterson 840 Richards Blvd, Sacramento CA 95811.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 12a</FormAndLineReferenceDesc>
        <ExplanationTxt>Audited Financial StatementsThe organization plans to complete, but has not completed to date, a separate audited financial statement prepared under the cash basis of accounting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2b</FormAndLineReferenceDesc>
        <ExplanationTxt>Audited Financial StatementsThe organization plans to complete, but has not completed to date, a separate audited financial statement prepared under the cash basis of accounting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Statement Note 1</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part IX, Line 24cOther Expenses - LobbyingLobbying expenses incurred by State Association of Retirement Systems were paid using membership dues from County Retirement Systems only. The County Retirement Systems disclose the use of their membership dues for lobbying on their Fair Political Practices Commission disclosures. These membership dues are not reported as a tax deduction by the County Retirement Systems.Membership dues collected from affiliates (not County Retirement Systems) are used to cover administrative expenses only and not to pay for lobbying expenses.</ExplanationTxt>
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