2025-09-19T10:12:32-07:00 2024-06-30 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-07-01 951997061 California Interscholastic Federation Central Section CALI 5597817586 PO Box 427 Kingsburg CA 93631 Ryan Tos Commissioner 5597817586 2025-09-19 true true Rachel Berger P03276517 9253140390 2023 2025-03-06 01:10:19Z X Ryan Tos PO Box 427 Kingsburg CA 93631 1763789 false X www.cifcs.org X 1970 CA CIF Central Section fosters, defines and preserves the role of athletics in secondary education. It is an organization committed to providing a wholesome environment in which educational athletics will thrive. 11 11 3 0 300140 98967 1450339 1597248 4507 32281 -116 10339 1754870 1738835 23000 22500 0 387837 506411 0 33088 1063132 1040231 1473969 1569142 280901 169693 1790307 2044100 225139 313759 1565168 1730341 It is the Section's purpose to promote and regulate high school athletics within its membership boundaries, the Central Section of California. false false 1410991 1609008 CIF Central Section promotes and adopts rules regarding secondary school athletic programs. The Organization publishes a constiution and by-laws for member schools. Our programs benefit approximately 160,000 students across 121 high schools. 1410991 true true false false false false false false false false true true false false true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 3 0 true 3 true false false false false false false false 0 false false false false false false false X 11 11 false false false false true true false true true false false true true true true true true true true false CA X X X X Ryan Tos 5597817586 PO Box 427 Kingsburg CA 93631 Ryan Tos Commissioner 40.00 0.00 X 159509 0 0 Matthew Sozinho Assistant Commissioner 40.00 0.00 135633 0 0 Jesse Hardwick President 2.00 0.00 X X 0 0 0 Diana Nalbandian-Hatton Past President 2.00 0.00 X X 0 0 0 Anthony Morales President-Elect 2.00 0.00 X X 0 0 0 Randy Morris Treasurer 2.00 0.00 X X 0 0 0 Tom Haskell Director 1.00 0.00 X 0 0 0 Stan Greene Director 1.00 0.00 X 0 0 0 Andrew Montes Director 1.00 0.00 X 0 0 0 Kevin Hitchen Director 1.00 0.00 X 0 0 0 Marty Bitter Director 1.00 0.00 X 0 0 0 Ryan Phelan Director 1.00 0.00 X 0 0 0 John Fernandez Director 1.00 0.00 X 0 0 0 295142 2 false true false 0 66150 32817 98967 Directories and Books 711300 8790 8790 Membership dues 711300 175099 175099 Playoff proceeds 711300 1275354 1275354 Section Marketing Share 711300 56361 56361 Sponsorships and Media 711300 74624 74624 7020 7020 1597248 32281 1421 30860 0 0 0 0 0 0 27048 24954 2094 2094 Other Revenue 711300 8245 8245 8245 1738835 1609008 30860 0 22500 22500 0 0 159509 135583 15951 7975 0 208743 159018 39287 10438 99496 79597 14924 4975 7708 6167 1156 385 30955 24764 4643 1548 0 2219 2219 18861 18861 0 0 3646 3646 53 53 6916 5533 1037 346 39597 31678 5940 1979 0 0 28800 23040 4320 1440 0 0 51877 41502 7781 2594 0 0 371 371 0 Playoff Expenses 754082 754082 Awards Trophies and Medals 45448 45448 Program Events 33848 28336 4134 1378 Rule Books 24282 24282 30231 29461 740 30 1569142 1410991 125063 33088 130582 -77350 1606153 1602778 0 52458 80563 0 0 0 0 9600 12880 12137 1114 743 0 427766 0 0 0 1790307 2044100 2928 25050 31810 222211 256899 225139 313759 X 1565168 1730341 1565168 1730341 1790307 2044100 X 169693 22681 -27201 X false true X true false X 16618 145994 896939 300140 98967 1458658 642029 201605 888292 1480079 1632541 4844546 0 0 0 658647 347599 1785231 1780219 1731508 6303204 0 0 6303204 2259 290 240 4507 32281 39577 0 2259 290 240 4507 32281 39577 0 1583 1583 662489 347889 1785471 1784726 1763789 6344364 0.99350 0.99730 0.00620 0.00180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12880 12137 743 743 427766 Accrued payroll liabilities 18685 Net Pension Liability 238214 256899 X 1782824 22681 24954 47635 1735189 3646 3646 1738835 1590450 24954 24954 1565496 3646 3646 1569142 Part X : FIN48 Footnote CIF Central Section is organized as a California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. CIF Central Section is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. CIF Central Section is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended June 30, 2024.CIF Central Section has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CIF Central Section continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of merchandise $24954 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment expenses $3646 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of merchandise $24954 false 0 0 Scholarships 43 22500 false false false false false false false false false Ryan Tos Commissioner 159509 159509 Form 990, Part VI, Section A, Line 6 Membership in the California Interscholastic Federation shall be open to representatives from public and private high schools of the State of California. Such representatives from leagues in the Section shall be duly elected and serve on the Board of Managers.The Central Section of the CIF is governed by the board of managers, whose voting members include representatives from member leagues, superintendents, school board associations and private schools. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the board of manager review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD OF MANAGERS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ON A PERIODIC BASIS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM AUTHORITATIVE SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. FINAL SALARY LEVELS ARE BASED UPON 10 LOCAL SCHOOL DISTRICT AVERAGE COMPENSATION LEVELS FOR COMPARABLE POSITIONS. FINAL RECOMMENDATIONS ARE APPROVED BY THE BOARD OF MANAGERS. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Kingsburg, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Many of the legal and operational documents are posted on (and accessible from) the organization's website at www.cifscs.org. Form 990, Part XI, Line 9 GASB 68 pension expense adjustment = -$27201 Amended Explanation THE CALIFORNIA ATTORNEY GENERAL REQUIRES REGISTERED NONPROFITS TO HAVE AN ANNUAL AUDIT IF THEY HAVE GROSS REVENUES OF $2 MILLION OR MORE IN A FISCAL YEAR, ATTACHED TO THIS FILING. THE AUDIT WAS PERFORMED AFTER THE FILING DEADLINE AND THE RETURN IS BEING AMENDED TO AGREE TO THE AUDITED FINANCIAL STATEMENTS.