Nonprofit · EIN 94-6130841
CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION
Tax-exempt · SACRAMENTO, CA 95814
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $7,403,777 | $9,116,324 | -$1,712,547 | $6,904,606 | $3,807,828 | $3,096,778 |
| April 30, 2024 | 990 | $8,452,694 | $9,264,380 | -$811,686 | $7,485,060 | $2,874,590 | $4,610,470 |
| April 30, 2023 | 990 | $8,245,214 | $10,189,891 | -$1,944,677 | $10,863,258 | $5,476,050 | $5,387,208 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $281,713
- Program service revenue
- $6,866,952
- Investment income
- $253,402
- Net gain from sales of assets
- $59,024
- Other revenue
- $1,710
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $869,658
- Other salaries and wages
- $2,896,471
- Salaries, compensation and benefits (total)
- $4,520,729
- Professional fundraising fees
- $0
- Legal fees
- $10,079
- Accounting fees
- $46,834
- Travel
- $106,049
- Depreciation
- $670,799
- Program services (functional)
- $8,158,699
- Management and general (functional)
- $957,625
Balance sheet and other
- Total assets, start of year
- $7,485,060
- Total assets, end of year
- $6,904,606
- Total liabilities, end of year
- $3,807,828
- Net assets, end of year
- $3,096,778
- Land, buildings and equipment
- $1,154,903
- Publicly traded securities
- $4,692,752
- Net assets without donor restrictions
- $3,023,282
- Net assets with donor restrictions
- $73,496
- Gross receipts
- $8,996,730
- Employees
- 26
- Volunteers
- 215
- Year formed
- 1966
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Denise Froemming | President & Chief Executive Officer Officer | 20 | $280,593 | $280,593 | $15,102 |
| Natalie Quan | Vice President & Chief Financial Officer Officer | 20 | $139,856 | $139,856 | $15,662 |
| Jennifer Weed | Vice President Learning, Competency and Knowledge Products Key employee | 28 | $192,571 | $82,531 | $15,723 |
| Emil Redzic | Vice President of Information Technology Key employee | 20 | $125,464 | $125,464 | $23,227 |
| Jill Pitchenik | Vice President, Strategic Business Operations and DE&I Highest-paid employee | 14 | $84,364 | $156,676 | $13,437 |
| Todd Boyd | Senior Salesforce Developer Highest-paid employee | 20 | $103,012 | $103,012 | $10,419 |
| Heather Collins | Senior Director, Partnerships Highest-paid employee | 40 | $188,943 | $0 | $14,069 |
| Cheryl Callahan | Senior Director, Marketing and Communications Highest-paid employee | 20 | $93,511 | $93,511 | $13,879 |
| Sarah Hogan | Senior Director, Learning Products Highest-paid employee | 40 | $187,578 | $0 | $10,409 |
| Ruben A Davila | Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Scott Donnelly | First Vice Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Taryn Hoffman-Torres | Treasurer Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Charlotte Wall | Vice Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Andrea Cope | Immediate Past Chair Trustee or director | 1 | $0 | $0 | $0 |
| Matthew Martin | CalCPA Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
12 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heather Esposito | Trustee Trustee or director | 1 | $0 |
| John Ryan | Trustee Trustee or director | 1 | $0 |
| Kathy Johnson | Trustee Trustee or director | 1 | $0 |
| Carisa Wisniewski | Trustee Trustee or director | 1 | $0 |
| Alexander Barillas | Trustee Trustee or director | 1 | $0 |
| Jannies Burlingame | Trustee Trustee or director | 1 | $0 |
| Erin Daiber | Trustee Trustee or director | 1 | $0 |
| Megan Thompson | Trustee Trustee or director | 1 | $0 |
| Jennifer Benjamin - through 7-2024 | Trustee Trustee or director | 1 | $0 |
| Jason Shreve - through 7-2024 | Trustee Trustee or director | 1 | $0 |
| Adam Blitz - through 07-2024 | Immediate Past Chair Trustee or director | 1 | $0 |
| Keith Hamasaki - through 7-2024 | Trustee Trustee or director | 1 | $0 |
990 for the year ended April 30, 2024: 29 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Denise Froemming | President & Chief Executive Officer Officer | 20 | $256,076 | $256,076 | $16,587 |
| Natalie Quan | Vice President & Chief Financial Officer Officer | 20 | $135,268 | $135,268 | $14,586 |
| Emil Redzic | Vice President of Information Technology Key employee | 20 | $126,574 | $126,574 | $21,172 |
| Jennifer Weed | Vice President Learning, Competency and Knowledge Products Key employee | 36 | $177,260 | $75,969 | $15,930 |
| Cheryl Callahan | Senior Director, Marketing and Communications Highest-paid employee | 20 | $95,491 | $95,491 | $13,057 |
| Heather Collins | Senior Director, Partnerships Highest-paid employee | 40 | $191,159 | $0 | $12,572 |
| Todd Boyd | Senior Salesforce Developer Highest-paid employee | 20 | $96,011 | $96,011 | $9,450 |
| Jill Pitchenik | Vice President, Strategic Business Operations and DE&I Highest-paid employee | 20 | $66,715 | $123,899 | $10,539 |
| Denise Bethel | Senior Director, Business Development & Partnerships Highest-paid employee | 20 | $93,119 | $93,119 | $5,587 |
| Andrea Cope | Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Ruben A Davila | First Vice Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Scott Donnelly | Treasurer Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Taryn Hoffman-Torres | Vice Chair Trustee or director | 1 | $0 | $0 | $0 |
| Adam Blitz | Immediate Past Chair Trustee or director | 1 | $0 | $0 | $0 |
| Meridith Johnson - eff 7-2023 | CalCPA Chair Trustee or director | 1 | $0 | $0 | $0 |
| Heather Esposito | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Jason Shreve | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| John Ryan - eff 7-2023 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Kathy Johnson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Carisa Wisniewski - eff 7-2023 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Erin Daiber | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Megan Thompson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Jennifer Benjamin - eff 7-2023 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Keith Hamasaki - eff 7-2023 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Scott Hoppe - through 06-2023 | Past Chair Trustee or director | 1 | $0 | $0 | $0 |
| Charlotte Wall - through 06-2023 | Secretary Trustee or director | 1 | $0 | $0 | $0 |
| Tayiika Dennis - through 06-2023 | CalCPA Chair Trustee or director | 1 | $0 | $0 | $0 |
| David Cochrane - through 06-2023 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Jennifer Ziegler - through 06-2023 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended April 30, 2023: 29 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Denise Froemming | President & Chief Executive Officer Officer | 20 | $245,030 | $245,030 | $22,316 |
| Natalie Quan | Vice President & Chief Financial Officer Officer | 20 | $130,159 | $130,159 | $18,076 |
| Jennifer Weed | Vice President Learning, Competency and Knowledge Products Key employee | 40 | $237,160 | $0 | $18,463 |
| Emil Redzic | Vice President of Information Technology Key employee | 20 | $118,037 | $118,037 | $16,561 |
| Jason Curry | Salesforce Arhcitect Highest-paid employee | 20 | $102,109 | $102,109 | $22,576 |
| Heather Collins | Senior Director, Partnerships Highest-paid employee | 0 | $184,380 | $0 | $13,257 |
| Cheryl Callahan | Senior Director, Marketing and Communications Highest-paid employee | 40 | $179,126 | $0 | $15,117 |
| Denise Bethel | Senior Director, Business Development & Partnerships Highest-paid employee | 20 | $91,705 | $91,705 | $8,191 |
| Todd Boyd | Senior Salesforce Developer Highest-paid employee | 20 | $87,574 | $87,574 | $12,334 |
| Adam Blitz | Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Scott Hoppe | Past Chair Trustee or director | 1 | $0 | $0 | $0 |
| Andrea Cope | First Vice Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Chrislynn Freed - through 07-28-22 | Past President Trustee or director | 1 | $0 | $0 | $0 |
| Charlotte Wall | Secretary Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Tayiika Dennis - eff 06-30-22 | CalCPA Chair Trustee or director | 1 | $0 | $0 | $0 |
| Ruben A Davila | Vice Chair Trustee or director | 1 | $0 | $0 | $0 |
| David Cochrane | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Scott Donnelly | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Kathryn Johnson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Megan Thompson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Erin Daiber - eff 06-30-22 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Jennifer Ziegler - eff 06-30-22 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Kristie Ledbetter - through 7-28-22 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Katie Bunker - through 07-28-22 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Cherie Williams - through 07-28-22 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Violeta D Cristobal - 07-28-22 | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Taryn Hoffman-Torres | Appointed Member Trustee or director | 1 | $0 | $0 | $0 |
| Heather Esposito - eff 06-30-22 | Appointed Member Trustee or director | 1 | $0 | $0 | $0 |
| Jason Shreve - eff 06-30-22 | Appointed Member Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 500 CAPITOL MALL, SACRAMENTO, CA 95814-4737
- In care of
- % MARIA YARMOLINSKY
- Principal officer (990 for 2024)
- Natalie Quan, 500 CAPITOL MALL SUITE 1760, SACRAMENTO, CA 95814
- Signed the 990
- Natalie Quan, Chief Financial Officer
- Phone
- (650) 522-3021
California records
California keeps its own records of charities and corporations. Search them by EIN 94-6130841 or by the name CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
DELIVER QUALITY EDUCATION AND BUILD KNOWLEDGE TO FOSTER EXCELLENCE AND ADVANCE INDIVIDUALS AND THE ACCOUNTING PROFESSION THROUGH INNOVATION AND IN PARTNERSHIP WITH THE CPA PROFESSION
Program accomplishments
- THE FOUNDATION PROVIDES CONTINUING PROFESSIONAL EDUCATION FOR CPAS AND OTHER INTERESTED PARTIES. IT OFFERS (1) COURSES AND CONFERENCES DEVELOPED TO COMPLY WITH THE STATEMENT ON STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION (CPE) PROGRAMS JOINTLY ISSUED BY THE CALIFORNIA BOARD OF ACCOUNTANCY, NASBA AND THE AICPA; (2) CPE CREDIT IN REQUIRED CATEGORIES: ACCOUNTING & AUDITING, ETHICS, FRAUD AND GOVERNMENT/YELLOW BOOK; (3) COURSES APPROVED FOR CREDIT FOR ENROLLED AGENTS AND CERTIFIED TAX PREPARERS, CERTIFIED FINANCIAL PLANNERS, MCLE FOR ATTORNEYS AND MORE. FOR THE FISCAL YEAR 2024-2025, THE FOUNDATION HELD MORE THAN 1,600 COURSES AND 22 CONFERENCES WITH OVER 47,000 ATTENDEES AND OFFERED MORE THAN 290 SELF-STUDY PRODUCTS.Expenses $8,158,699 · revenue $6,866,952
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 94-6130841
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1966
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41Z)
- Assets (IRS master file)
- $6,904,606
- Income (IRS master file)
- $8,996,730
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $7,403,777 | $9,116,324 | $6,904,606 | XML |
| 990 | April 2024 | $8,452,694 | $9,264,380 | $7,485,060 | XML |
| 990 | April 2023 | $8,245,214 | $10,189,891 | $10,863,258 | XML |
| 990 | April 2022 | $8,410,053 | $9,657,113 | $11,005,133 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-6130841).
Questions about CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION
- What is the EIN of CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION?
- The employer identification number (EIN) of CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION is 94-6130841.
- Is CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1966.
- Are donations to CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who is the principal officer of CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION?
- The 990 for the year ended April 30, 2025 names Natalie Quan.
- Who are the officers and directors of CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION?
- The 990 for the year ended April 30, 2025 lists 27 people; 9 received compensation from the organization, the highest $280,593 (Denise Froemming, President & Chief Executive Officer).
- How much revenue does CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $7,403,777, expenses of $9,116,324 and total assets of $6,904,606 at year end.
Other nonprofits in SACRAMENTO
- CALIFORNIA TRAVEL AND TOURISM COMMISSION EIN 68-0408095 · last filed 990 for 2025
- CALIFORNIA DENTAL ASSOCIATION EIN 95-2822367 · last filed 990 for 2024
- VALLEY VISION INC EIN 94-3214572 · last filed 990 for 2025
- GREATER SACRAMENTO AREA ECONOMIC COUNCIL EIN 46-5517841 · last filed 990 for 2025
- OPENING DOORS INC EIN 37-1417129 · last filed 990 for 2024
- NONPROFITS UNITED EIN 68-0152946 · last filed 990 for 2025
- CALIFORNIA COMMUNITY CHOICE ASSOCIATION EIN 81-3148617 · last filed 990 for 2025
- PARTNERS FOR PUBLIC GOOD EIN 93-4294056 · last filed 990 for 2025
All nonprofits in SACRAMENTO · California · Community improvement and capacity building