2025-11-15T16:53:20+00:00 2024-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-01-01 940356160 California Bankers Association CALI 9164384400 1303 J Street 600 Sacramento CA 958142939 Tina Cota CFO 2025-11-15 true true Diane Kirmaci P01578407 4155761100 2025-11-15 2024 2025-03-06 01:10:19Z Kevin Gould 1303 J Street 600 Sacramento CA 958142939 7247875 false X www.calbankers.com X 1959 CA Provides Education, information, and advocacy services in order to promote the success of the banking industry. 41 41 19 43 55855 23110 0 0 5486421 5378706 794693 614261 33440 9139 6314554 6002106 0 0 0 0 3030228 3283607 0 0 0 3000327 2399943 6030555 5683550 283999 318556 15818922 18736017 2667053 4511415 13151869 14224602 PROVIDES EDUCATION, INFORMATION, AND ADVOCACY SERVICES IN ORDER TO PROMOTE THE SUCCESS OF THE BANKING INDUSTRY. false false 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 ENSURING 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 false false false false true false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true true true false false true 19 0 true 19 true true true false false false false false false false X 41 41 false true false false true true true true true false false false false true true true true true true true false false CA X TINA COTA 9134384409 1303 J STREET SUITE 600 SACRAMENTO CA 95814 Krista H Snelling Chair 1.0 X X 0 0 0 Martin E Plourd Chair-Elect 1.0 X X 0 0 0 Steven K Miller Treasurer 1.0 X X 0 0 0 AJ Antongiovanni Board Member 1.0 X 0 0 0 Amisha Patel Board Member 1.0 X 0 0 0 Andrew Mastorakis Board Member 1.0 X 0 0 0 Ash Patel Board Member 1.0 X 0 0 0 Brian Eugene Argrett Board Member 1.0 X 0 0 0 Brian Putler Board Member 1.0 X 0 0 0 Carl Jordan Board Member 1.0 X 0 0 0 Carlos E Seraphim Board Member (Beginning june) 1.0 X 0 0 0 Chang M Liu Board Member 1.0 X 0 0 0 Craig G Blunden Board Member 1.0 X 0 0 0 David A Brager Board Member 1.0 X 0 0 0 Douglas P Krause Board Member 1.0 X 0 0 0 Edythe Repoff Board Member (Beginning june) 1.0 X 0 0 0 Eric Ellingsen Board Member 1.0 X 0 0 0 George S Leis Board Member 1.0 X 0 0 0 J David Joves Board Member 1.0 X 0 0 0 James E Beckwith Board Member 1.0 X 0 0 0 James J Kim Board Member 1.0 X 0 0 0 Jared G Steinwert Board Member 1.0 X 0 0 0 Jeremiah Z Smith Vice Chair at Large 1.0 X 0 0 0 John A Cook Board Member 1.0 X 0 0 0 John Evans Board Member (Through May) 1.0 X 0 0 0 Kevin McPhaill Vice Chair at Large 1.0 X 0 0 0 Michael M Lasher Board Member (Beginning june) 1.0 X 0 0 0 Michael Speaker Board Member 1.0 X 0 0 0 Mike J Kimball Vice Chair at Large 1.0 X 0 0 0 Morgan Rector Board Member (through May) 1.0 X 0 0 0 Peter A Brightbill Board Member 1.0 X 0 0 0 Ravi Kumar Board Member 1.0 X 0 0 0 Richard P Smith Board Member 1.0 X 0 0 0 Rick L Sowers Board Member 1.0 X 0 0 0 Russell A Colombo Vice Chair at Large 1.0 X 0 0 0 Stan Ivie Immediate Past Chair 1.0 X 0 0 0 Steve C Jones Board Member 1.0 X 0 0 0 Tad Lowrey Board Member 1.0 X 0 0 0 Thomas V Wornham Board Member 1.0 X 0 0 0 Todd Lewis Vice Chair at Large 1.0 X 0 0 0 Tory Nixon Board Member (Beginning june) 1.0 X 0 0 0 Troy J Sanderson Board Member (Beginning june) 1.0 X 0 0 0 Virginia A Varela Board Member 1.0 X 0 0 0 Kevin Gould President & CEO 39.0 1.0 X 484890 0 31696 Tina Cota CFO 39.0 1.0 X 121394 0 9136 YVETTE ERNST SVP, COO & CORPORATE SECRETARY 39.0 1.0 X 202846 0 12478 Jason Lane SVP, DR OF GOVT RELATIONS 40.0 X 254570 0 10695 Melanie Cuevas VP, GOVERNMENT RELATIONS 40.0 X 166021 0 7787 Nikki Patel Controller 40.0 X 123274 0 10039 Randolph Mateo VP, DIRECTOR OF IT 40.0 X 159349 0 9668 VANESSA LUGO Senior Legislative Advocate 40.0 X 137719 0 11569 1650063 0 103068 10 false true false McDonald Consulting LLC 1509 Thurman Way Folsom CA 95630 CFO services 239175 Pro-voke LLC 100 commercial st ste 408 portland ME 04101 Consulting Services 148599 2 0 MEMBERSHIP DUES 900099 3834904 3834904 CONFERENCES/SEMINARS 900099 1454708 1454708 PUBLICATIONS 541800 62960 7105 55855 ADMIN SERVICES 900099 26134 26134 0 0 0 0 5378706 415018 415018 4260 4260 0 0 0 0 0 1440752 1241509 199243 0 199243 199243 OTHER REVENUE 900099 9139 9139 0 0 0 0 9139 6002106 5322851 55855 623400 630201 2064155 87057 348251 153943 40415 32525 20408 406074 150 179828 290513 65914 1125201 11557 28167 SOFTWARE LICENSES 131813 MEMBERSHIPS/ SUBSCRIPTIONS 55400 TAX EXPENSE 6541 MISCELLANEOUS 5437 0 5683550 0 0 2443708 3735847 76149 73829 0 0 1367 0 790591 798133 486301 459649 12219 26652 11264156 12241406 864712 864712 0 366020 995438 15818922 18736017 983763 989713 1312903 2441818 0 370387 1079884 2667053 4511415 X 13151869 14224602 13151869 14224602 15818922 18736017 318556 754177 0 X false true true false false false true 3834904 458455 379661 838116 1533961 -695845 16748 1108 15640 469553 458541 11012 26652 RIGHT OF USE ASSETS 995438 995438 Federal Income Taxes LEASE LIABILITY 1079884 1079884 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote CBA IS A CALIFORNIA NONPROFIT ORGANIZATION IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAX ON INCOME RELATED TO ITS EXEMPT PURPOSE UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(6) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701E. INCOME UNRELATED TO THE ASSOCIATION'S TAX EXEMPT PURPOSE MAY CONSTITUTE UNRELATED BUSINESS INCOME UNDER IRC SECTIONS 511 THROUGH 515. THE ASSOCIATION HAD NO UNRECOGNIZED TAX BENEFITS AND NO TAX UNCERTAINTIES AS OF DECEMBER 31, 2024 AND 2023. X X X false true false Kevin Gould President & CEO 359890 0 125000 0 0 0 17763 0 13933 0 516586 0 0 0 YVETTE ERNST SVP, COO & CORPORATE SECRETARY 171276 0 31570 0 0 0 8299 0 4179 0 215324 0 0 0 Jason Lane SVP, DR OF GOVT RELATIONS 226570 0 28000 0 0 0 6325 0 4370 0 265265 0 0 0 Melanie Cuevas VP, GOVERNMENT RELATIONS 127970 0 21500 0 16551 0 6141 0 1646 0 173808 0 0 0 Randolph Mateo VP, DIRECTOR OF IT 143349 0 16000 0 0 0 7372 0 2296 0 169017 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan 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. Form 990, Part VI, Line 3 Delegation of management duties CALIFORNIA BANKERS ASSOCIATION STAFFED JENNIFER MCDONALD AS INTERIM CFO THROUGH MCDONALD CONSULTING, A CFO CONSULTING FIRM. AS CALIFORNIA BANKERS ASSOCIATION'S INTERIM CFO, JENNIFER REPORTED TO THE CEO AND HER RESPONSIBILITIES INCLUDED SUPPORTING THE ORGANIZATIONS'S FINANCIAL AND ACCOUNTING FUNCTIONS, INCLUDING ASSISTING WITH THE FINANCIAL CLOSE PROCESS, REGULATORY COMPLIANCE, AND ACCOUNTS PAYABLE. IN THE ABSENCE OF A FULL-TIME CFO, THE CEO PROVIDED FINAL APPROVAL FOR ALL FINANCIAL INFORMATION. THE PROFESSIONAL SERVICES EXPENSE TO MCDONALD CONSULTING WAS PAID BY CALIFORNIA BANKERS ASSOCIATION DIRECTLY. THE TOTAL AMOUNT PAID TO MCDONALD CONSULTING FOR CFO SERVICES IN 2024 WAS $239,175. Form 990, Part VI, Line 6 Classes of members or stockholders 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. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body 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, Line 7b Decisions requiring approval by members or stockholders 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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 in 2022. In 2024, CBA purchased a software subscription to salary.com and subsequently performed benchmarking for all staff positions, including the CEO, in January 2025. Form 990, Part VI, Line 15b Process to establish compensation of other employees 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. In 2024, CBA purchased a software subscription to salary.com and subsequently performed benchmarking for all staff positions, including senior executives, in January 2025. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its three most current financial statements available to the public by email or email for a minimal fee. Public websites, such as Guidestar, also have the 990 tax return and general information as well. BANKER BENEFITS 1303 J STREET SUITE 600 SACRAMENTO CA 95814 943091487 INSURANCE BROKER CA CALIFORNIA BANKERS ASSOCIATION C Corporation 146597 1705159 1 true true false false false false false false false false true false false false false true true false false false Banker Benefits A 4260 FMV