2026-04-13T20:40:24-05:00 2025-06-30 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2024-07-01 680371170 CALIFORNIA SCHOOL BOARDS ASSOCIATION DISTRICT SERVICES CORPORATION CALI 9163714691 3251 BEACON BOULEVARD WEST SACRAMENTO CA 956913531 LARE BLOODWORTH TREASURER 9163714691 2026-02-14 1 1 JENNIFER Z IWATA P01310188 9166466464 2026-02-14 2024 2025-03-06 01:10:19Z VERNON M BILLY 3251 BEACON BOULEVARD WEST SACRAMENTO CA 956913531 927560 0 X WWW.CSBA.ORG X 1995 CA THE ORGANIZATION OFFERS BUSINESS AND MANAGEMENT SERVICES TO PUBLIC EDUCATION AGENCIES. 4 0 0 5 0 0 0 0 985913 823670 93766 103571 772 319 1080451 927560 0 0 0 0 1078327 1059676 0 0 0 838608 803805 1916935 1863481 -836484 -935921 928295 270262 2112382 2390270 -1184087 -2120008 X PROVIDES BUSINESS SERVICE ASSISTANCE TO SCHOOL DISTRICTS, COUNTY OFFICES OF EDUCATION, COMMUNITY COLLEGE DISTRICTS, AND OTHER PUBLIC AGENCIES WHOSE PRIMARY PURPOSE IS PUBLIC EDUCATION. 0 0 38700 56500 FOR SCHOOL DISTRICTS, COUNTY OFFICES OF EDUCATION, AND OTHER SPECIAL DISTRICTS, CSBA OFFERS THE GASB 45 AND 75 ALTERNATIVE MEASUREMENT METHOD PROGRAM IN PARTNERSHIP WITH FOSTER & FOSTER. THIS PROGRAM USES A UNIQUE ONLINE PORTAL THAT ALLOWS CLIENTS TO ENTER PLAN DATA AND RECEIVE AN ACTUARIAL REVIEW AT A FRACTION OF THE COST OF OBTAINING A FULL ACTUARIAL VALUATION. 107294 THE SAFER AIR INITIATIVE IN PARTNERSHIP WITH LIFEWINGS WAS INTRODUCED TO PROVIDE GUIDANCE AND EXPERT LEVEL NEXT-STEPS TO CREATE SAFE AND HEALTHY AIR IN LOCAL EDUCATION AGENCIES THROUGH ASSESMENT AND DISCOVERY, FINANCIAL SUPPORT AND STRATEGIC PLANNING AND ACTIVATION. 167126 THE PRACTI-CAL MEDI-CAL SERVICES PROGRAM WAS INTRODUCED IN JUNE 1995 TO HELP DISTRICTS RECEIVE REIMBURSEMENT FOR MANY OF THE HEALTH SERVICES THAT THEY PROVIDE IN THE SCHOOL SETTING AND SIMPLIFIES THE BILLING PROCESS. PRACTI-CAL OFFERS COMPREHENSIVE MEDI-CAL AND MEDICAID ADMINISTRATIVE BILLING SERVICES AVAILABLE TO LOCAL EDUCATION AGENCIES. THE MEDI-CAL SERVICES PROGRAM BECAME THE PRACTI-CAL PROGRAM ON FEBRUARY 5, 2004. 1824781 492750 THE DISTRICT AND COUNTY OFFICE OF EDUCATION LEGAL SERVICES IS A SUBSCRIPTION-BASED PROGRAM THAT PROVIDES CSBA MEMBERS WITH COST-EFFECTIVE LEGAL ADVICE AND LEGAL SERVICES. SUBSCRIBERS RECEIVE ACCESS TO CSBA ATTORNEYS FOR LEGAL ADVICE AND REPRESENTATION, UNLIMITED ACCESS TO AN ONLINE RESOURCE LIBRARY, AND DISCOUNTS ON TRAININGS FACILITATED BY LEGAL SERVICES ATTORNEYS.FACILITIES MASTER PLAN IS AN ESSENTIAL ELEMENT OF THE DISTRICT'S PLANNING PROCESS. THE FACILITIES MASTER PLAN PROVIDES THE DISTRICT WITH INFORMATION REGARDING THE CURRENT AND FUTURE NEEDS FOR STUDENT SUPPORT AND FACILITIES. THE PLAN ASSISTS DISTRICTS IN IDENTIFYING FUNDING NEEDS FOR CAPITAL IMPROVEMENT AND DEVELOPING FINANCING OPTIONS. OTHERS NOT LISTED INDIVIDUALLY INCLUDE BUY BOARD, GOLDEN STATE TECHNOLOGY SOLUTIONS, STUDENT ACCIDENT AND SICKNESS INSURANCE, SALARY AND COMPENSATION STUDIES, ASSISTANCE WITH CLOSING AND BUDGET DEVELOPMENT, AND PROPERTY PLANNING SOLUTIONS.TOTAL FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES 1824781 492750 1863481 0 0 0 0 0 0 0 0 0 1 0 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 0 0 1 0 0 1 X 1 0 1 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X X LARE BLOODWORTH 9163714691 3251 BEACON BLVD WEST SACRAMENTO CA 95691 DEBRA SCHADE PRESIDENT 0.20 6.20 X X 0 13495 0 SABRENA RODRIGUEZ VICE PRESIDENT 0.20 5.00 X X 0 0 0 ALBERT GONZALEZ ASSISTANT VICE PRESIDENT 0.20 6.20 X X 0 29682 0 VERNON BILLY DIRECTOR 0.20 39.80 X X 0 404789 129610 JAMES COLLINS SECRETARY 12.80 27.20 X 0 167946 15465 LARE BLOODWORTH TREASURER 1.00 39.00 X 0 192140 28979 OLABODE OWOYELE EXECUTIVE DIRECTOR 0.00 40.00 X 0 156285 18526 ROBERT TUERCK CHIEF LEGAL COUNSEL 36.00 4.00 X 0 221162 47435 ALEXANDRA WORTHY SENIOR LEGAL SERVICES ATTORNEY 40.00 0.00 X 0 171685 41544 MARYELA MARTINEZ SENIOR LEGAL SERVICES ATTORNEY 40.00 0.00 X 0 179130 52083 AMY CHRISTIANSON CHIEF, MEMBER SERVICES 6.00 34.00 X 0 174533 34379 0 1710847 368021 0 0 1 0 0 DISTRICT SERVICES 900099 823670 823670 823670 103571 103571 319 319 927560 823670 0 103890 786181 786181 121382 121382 66795 66795 27042 27042 58276 58276 47415 47415 14686 14686 88335 88335 24301 24301 69744 69744 14969 14969 OVERHEAD APPLIED 541951 541951 MEMBERSHIP DUES 1905 1905 STAFF DEVELOPMENT 299 299 TAXES AND LICENSES 200 200 1863481 1863481 0 0 532548 98372 2689 2690 249260 99456 4310 0 348720 278976 139488 69744 928295 270262 3019 242 2109363 2390028 2112382 2390270 X -1184087 -2120008 -1184087 -2120008 928295 270262 -935921 0 X X 0 1 X 1 0 348720 278976 69744 69744 INTERCOMPANY PAYABLE 2390028 2390028 X PART X, LINE 2: THE ASSOCIATION HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 VERNON BILLY DIRECTOR 0 384789 0 20000 0 0 0 44923 0 84687 0 534399 0 0 ROBERT TUERCK CHIEF LEGAL COUNSEL 0 212635 0 8527 0 0 0 12223 0 35212 0 268597 0 0 MARYELA MARTINEZ SENIOR LEGAL SERVICES ATTORNEY 0 172266 0 6864 0 0 0 12234 0 39849 0 231213 0 0 LARE BLOODWORTH TREASURER 0 188369 0 3771 0 0 0 12219 0 16760 0 221119 0 0 ALEXANDRA WORTHY SENIOR LEGAL SERVICES ATTORNEY 0 164821 0 6864 0 0 0 12234 0 29310 0 213229 0 0 AMY CHRISTIANSON CHIEF, MEMBER SERVICES 0 167877 0 6656 0 0 0 12239 0 22140 0 208912 0 0 JAMES COLLINS SECRETARY 0 161519 0 6427 0 0 0 12244 0 3221 0 183411 0 0 OLABODE OWOYELE EXECUTIVE DIRECTOR 0 150393 0 5892 0 0 0 17431 0 1095 0 174811 0 0 PART I, LINE 3 THE ORGANIZATION RELIED ON A RELATED ORGANIZATION THAT USED THE FOLLOWING METHODS TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -WRITTEN EMPLOYMENT CONTRACT -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD FORM 990, PART V, LINE 2A AND 2B ALL DISTRICT SERVICES CORPORATION'S EMPLOYEES ARE EMPLOYEES OF CSBA, A RELATED ENTITY. CSBA IS RESPONSIBLE FOR REPORTING WAGE INFORMATION ON FORM W-3. FORM 990, PART VI, SECTION A, LINE 7A CSBA DSC OFFICERS ROTATE, EXCEPT FOR CSBA STAFF MEMBERS, BASED ON THE POSITION THEY ARE ELECTED TO BY CSBA AT THE DELEGATE ASSEMBLY. BOARD MEMBERS THROUGHOUT THE STATE WHOSE DISTRICTS AND/OR COUNTY OFFICES OF EDUCATION ARE MEMBERS OF CSBA ELECT BOARD MEMBERS TO SERVE AS DELEGATES TO CSBA'S DELEGATE ASSEMBLY. THE DELEGATES THEN ELECT THE MEMBERS OF THE BOARD OF DIRECTORS AS WELL AS THE OFFICERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 8B NO SUCH COMMITTEES FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED PRIOR TO FILING. THE APPROPRIATE ASSOCIATION STAFF WILL REVIEW ALL DOCUMENTS PRIOR TO DISCUSSION AND REVIEW WITH THE CSBADSC BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL CSBA OFFICERS, DIRECTORS, KEY EMPLOYEES, CERTAIN FORMER EMPLOYEES, AND SPECIFIED INDEPENDENT CONTRACTORS, AS WELL AS THE OFFICERS, DIRECTORS, KEY EMPLOYEES, CERTAIN FORMER EMPLOYEES, AND SPECIFIED INDEPENDENT CONTRACTORS OF RELATED ENTITIES SUCH AS CSBADSC, CSBAFC, AND CSB FOUNDATION. ALL OFFICERS, DIRECTORS, KEY EMPLOYEES, CERTAIN FORMER EMPLOYEES, AND SPECIFIED INDEPENDENT CONTRACTORS ARE REQUIRED TO SUBMIT ANNUALLY A DISCLOSURE STATEMENT TO THE CSBA GENERAL COUNSEL. THE GENERAL COUNSEL, CSBA CHIEF FINANCIAL OFFICER, CSBA CEO/EXECUTIVE, CSBA PRESIDENT, AND THE PRESIDENT OF THE BOARD OF DIRECTORS OF EACH RELATED ENTITY REVIEW THE STATEMENTS FOR ANY FACTS OR CIRCUMSTANCES THAT MAY REFLECT AN ACTUAL, POTENTIAL OR APPARENT CONFLICT OF INTEREST. UPON REVIEW OF EACH DISCLOSURE STATEMENT, THE CSBA PRESIDENT AND CSBA GENERAL COUNSEL WILL DISCLOSE ANY IDENTIFIED ACTUAL, POTENTIAL OR APPARENT CONFLICTS OF INTEREST TO THE CSBA BOARD OF DIRECTORS OR TO THE DIRECTORS OF THE BOARD OF ANY RELATED ENTITY, WITH A RECOMMENDATION AS TO POSSIBLE ACTION. THE BOARD(S) WILL THEN DETERMINE APPROPRIATE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE CSBA DISTRICT SERVICES CORP EXECUTIVE DIRECTOR IS AN EMPLOYEE OF CSBA, A RELATED ENTITY. CSBA IS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF ALL ITS STAFF. ALL NON-VOLUNTEER DISTRICT SERVICES OFFICERS ARE CONSIDERED EMPLOYEES OF CSBA AND THEREFORE SUBJECT TO THAT ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION C, LINE 19 FORM 990S ARE POSTED ON THE CSBA WEBSITE, AS WELL AS CERTAIN OTHER DOCUMENTS. THESE ALL ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS FROM PRIOR YEAR HAS NOT CHANGED. FORM 990, PART XII, LINE 2C THE ORGANIZATION DOES NOT HAVE COMMITTEES. THE AUDIT COMMITTEE OF CSBA, A RELATED ORGANIZATION, REVIEWS AUDITS OF ALL ENTITIES ON A CONSOLIDATED BASIS. FORM 990, PART VI, SECTION B - POLICIES DOCUMENT DESTRUCTION AND RETENTION POLICIES ARE NOT DISTRICT SERVICES CORPORATION POLICIES, BUT POLICIES OF CALIFORNIA SCHOOL BOARDS ASSOCIATION, A RELATED ORGANIZATION. ALL EMPLOYEES ARE GOVERNED BY THE ASSOCIATION'S POLICIES. CALIFORNIA SCHOOL BOARDS FOUNDATION 3251 BEACON BLVD WEST SACRAMENTO CA 95691 941623582 PROVIDE TRAINING AND SUPPORT TO SCHOOL BOARD MEMBERS CA 501(C)(3) LINE 7 CALIFORNIA SCHOOL BOARDS ASSOCIATION 0 CALIFORNIA SCHOOL BOARDS FINANCE CORPORATION 3251 BEACON BLVD WEST SACRAMENTO CA 95691 680138865 FINANCIAL ASSISTANCE TO EDUCATIONAL BODIES CA 501(C)(4) CALIFORNIA SCHOOL BOARDS ASSOCIATION 0 CALIFORNIA SCHOOL BOARDS ASSOCIATION 3251 BEACON BLVD WEST SACRAMENTO CA 95691 941510492 PROMOTE AND ADVANCE PUBLIC EDUCATION CA 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 CA SCHOOL BOARDS ASSOCIATION N 541951 ACTUAL COST