2026-02-04T10:43:32-08:00 2025-06-30 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-07-01 941622689 Central Coast Section of the California Interscholastic Federation CENT 4082242994 333 Piercy Road San Jose CA 95138 David Grissom Commissioner 4082242994 2026-02-04 true true Jeannine Regalia XXX-XX-XXXX 9253140390 2024 2025-03-06 01:10:19Z David Grissom 333 Piercy Road San Jose CA 95138 2353388 false X www.cifccs.org X 1974 CA The Central Coast Section fosters, defines and preserves the role of athletics in secondary education. The organization is committed to providing a wholesome environment in which educational athletics will thrive. 11 11 6 0 190631 75343 1724881 1994818 2528 111334 86003 75693 2004043 2257188 3536 0 0 1104299 1118947 0 0 914604 1055706 2022439 2174653 -18396 82535 3343991 3429644 1508967 1488007 1835024 1941637 It is the Section's purpose to serve student-athletes and spectators, to encourage students to reach their potential within the context of available resources, organizational limits and equity of competition. false false 1502810 2064719 In high school athletic competition, the idea of victory with honor still carries meaning. And it is the ideal that drives everything we do. We strengthen the integrity of students and adults across the state by promoting sportsmanship, honesty and quality academics. That means fostering the highest principles of character trustworthiness, respect, responsibility, fairness, caring and good citizenship.The Central Coast section comprises 152 schools, and covers the geographical range from San Francisco to King City. 1502810 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 1 0 true 6 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 David Grissom 4082242994 333 Piercy Road San Jose CA 95138 David Grissom Commissioner 40.00 0.00 X 232519 0 3495 Marco Sanchez Asst Commission 40.00 0.00 X 204772 0 3413 Michael Mancuso Dr of Athletic Adm 40.00 0.00 134074 0 2725 Tonia Marin Asst Admin 40.00 0.00 100806 0 2365 Steve Sell President 2.00 0.00 X X 0 0 0 Natalie Talbot-Thorne Vice President 2.00 0.00 X X 0 0 0 Keith Mathews Past President 2.00 0.00 X X 0 0 0 Thomas Newton South Rep 2.00 0.00 X 0 0 0 Michelle Poirier South Rep 2.00 0.00 X 0 0 0 Kevin Johnson North Rep 2.00 0.00 X 0 0 0 Melissa Schmidt North Rep 2.00 0.00 X 0 0 0 Jason Miller Central Rep 2.00 0.00 X 0 0 0 Gregory Shelby Central Rep 2.00 0.00 X 0 0 0 David Sullivan At Large Rep 2.00 0.00 X 0 0 0 Ryan Realini ADAC Chair 2.00 0.00 X 0 0 0 672171 11998 4 false true false 0 39263 36080 36080 75343 Athletic Events 711210 1172596 1172596 Broadcast Revenue 711210 36129 36129 Rule Books 711210 19377 19377 Sponsorships 711210 162772 162772 Sports Service Fees 711210 599374 599374 4570 4570 1994818 111334 111334 0 0 0 0 0 0 166101 96200 69901 69901 misc income 5792 5792 5792 2257188 2064719 117126 0 0 0 0 450317 337737 112580 0 403102 302327 100775 206948 155211 51737 0 58580 43935 14645 0 0 31966 31966 0 0 4231 4231 0 0 76033 8164 67869 21945 21945 0 0 31239 341 30898 0 0 0 0 26342 26342 107378 107378 Athletic Events 248880 231322 17558 Game Officials 194722 194722 Event Site Personnel 115899 110943 4956 Program Admin 85304 36298 49006 111767 81810 29957 2174653 1502810 671843 0 85051 86469 1297971 1084405 0 35750 21530 0 0 0 0 0 1105952 239117 893038 866835 1031702 1370065 0 0 479 340 0 3343991 3429644 18913 22085 3700 1486354 1465922 1508967 1488007 X 1803024 1941637 32000 1835024 1941637 3343991 3429644 X 82535 3646 20432 X X false true X true false X 823903 715427 148507 190631 75343 1953811 473920 2041812 1934589 1724881 1994818 8170020 0 0 0 1297823 2757239 2083096 1915512 2070161 10123831 0 0 10123831 93916 39878 5556 2528 111334 253212 0 93916 39878 5556 2528 111334 253212 0 0 1391739 2797117 2088652 1918040 2181495 10377043 0.97560 0.98260 0.02440 0.01740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1105952 239117 866835 866835 Net Pension Liability 1465922 1465922 X 2384803 3646 128200 131846 2252957 4231 4231 2257188 2266622 96200 96200 2170422 4231 4231 2174653 Part X : FIN48 Footnote CIF Central Coast is organized as 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 Coast is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. CIF Central Coast 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, 2025. CIF Central Coast 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 Coast 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 goods sold $96200 Net Assets released from restrictions $32000 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $96200 true true X X X X false false false false false false false false false David Grissom Commissioner 232519 2485 1010 236014 Marco Sanchez Asst Commission 204772 2214 1199 208185 X equipment 1 5000 FMV X equipment 1 24949 FMV X equipment 1 2732 FMV X equipment 1 3399 FMV false false false 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 Coast 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 MANAGERS Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with 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 SanJose, 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 the organization's website at www.cifcc.org. Form 990, Part XI, Line 9 GASB 68 pension adjustment = $20432 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Managers.