CALIFORNIA STORMWATER QUALITY ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA STORMWATER QUALITY ASSOCIATION (EIN 55-0797265)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-20
- IRS object ID
- 202402339349300340
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-20T11:25:57-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271155496 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT LEE & ASSOCIATES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 999 W TAYLOR STREET STE A | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95126 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550797265 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STORMWATER QUALITY ASSOCIATIO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 4242412249 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 N CATALINA AVENUE 4227 | AddressLine1Txt |
| City | REDONDO BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90277 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN COWAN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4242412249 | PhoneNum |
| Signature | 2024-08-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT R SMEAD | PreparerPersonNm |
| PTIN | P01208759 | PTIN |
| Phone | 4088556770 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KAREN COWAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 N CATALINA AVENUE 4227 | AddressLine1Txt |
| City | REDONDO BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90277 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,722,935 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CASQA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | ON BEHALF OF CALIFORNIA STORMWATER PERMITTEES, CASQA ADVANCES SUSTAINABLE STORMWATER MANAGEMENT PROTECTIVE OF CALIFORNIA WATER RESOURCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,222 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,522 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,200,079 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,709,468 | CYProgramServiceRevenueAmt |
| PY Investment Income | $244 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,945 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,212,545 | PYTotalRevenueAmt |
| CY Total Revenue | $2,722,935 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $536,652 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $699,290 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,326,170 | PYOtherExpensesAmt |
| CY Other Expenses | $1,662,629 | CYOtherExpensesAmt |
| PY Total Expenses | $1,862,822 | PYTotalExpensesAmt |
| CY Total Expenses | $2,361,919 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $349,723 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $361,016 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,291,736 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,877,274 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $297,247 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $521,769 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $994,489 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,355,505 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ON BEHALF OF CALIFORNIA STORMWATER PERMITTEES, CASQA ADVANCES SUSTAINABLE STORMWATER MANAGEMENT PROTECTIVE OF CALIFORNIA WATER RESOURCES. TO ADVANCE SUSTAINABLE STORMWATER MANAGEMENT PROTECTIVE OF CALIFORNIA RESOURCES, CASQA WILL: LEAD: DEFINE AND ADVOCATE FOR POLICIES, REGULATIONS, LEGISLATION, AND SOLUTIONS THAT ARE BASED IN THE LATEST SCIENCE AND IMPLEMENT CASQA'S VISION FOR SUSTAINABLE STORMWATER MANAGEMENT; ENGAGE: CREATE OPPORTUNITIES TO ENGAGE WITH OUR MEMBERS AND OTHER ORGANIZATIONS TO ACHIEVE COMMON GOALS BY SHARING KNOWLEDGE, IDEAS, AND BEST PRACTICES; EDUCATE: PRODUCE RESOURCES, PUBLICATIONS, AND EVENTS THAT INFORM AND TRAIN STORMWATER PROFESSIONALS AND EDUCATE THE PUBLIC; SUPPORT IMPLEMENTATION: PUBLISH TOOLS AND GUIDANCE TO SUPPORT IMPLEMENTATION OF STORMWATER PROGRAMS; INCREASE ORGANIZATIONAL CAPABILITIES: OPERATE AS A HIGH PERFORMANCE ORGANIZATION WITH THE CAPABILITIES TO ACHIEVE THE STRATEGIC PLAN. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,314,269 | ExpenseAmt |
| Revenue | $1,654,665 | RevenueAmt |
| Desc | EDUCATE: PRODUCE RESOURCES, PUBLICATIONS, AND EVENTS THAT INFORM AND TRAIN STORMWATER PROFESSIONALS AND EDUCATE THE PUBLIC. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $524,612 | ExpenseAmt |
| Revenue | $67,001 | RevenueAmt |
| Desc | LEAD: DEFINE AND ADVOCATE FOR POLICIES, REGULATIONS, LEGISLATION, AND SOLUTIONS THAT ARE BASED IN THE LATEST SCIENCE AND IMPLEMENT CASQA'S VISION FOR SUSTAINABLE STORMWATER MANAGEMENT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $205,546 | ExpenseAmt |
| Revenue | $243,704 | RevenueAmt |
| Desc | SUPPORT IMPLEMENTATION: PUBLISH TOOLS AND GUIDANCE TO SUPPORT IMPLEMENTATION OF STORMWATER PROGRAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $24,740 | ExpenseAmt |
| Revenue | $744,098 | RevenueAmt |
| Desc | ENGAGE: CREATE OPPORTUNITIES TO ENGAGE WITH OUR MEMBERS AND OTHER ORGANIZATIONS TO ACHIEVE COMMON GOALS BY SHARING KNOWLEDGE, IDEAS, AND BEST PRACTICES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $24,740 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $744,098 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $2,069,167 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNETTE BEVERS | PersonNm |
| Phone | 9256423848 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4628 CARSON COURT | AddressLine1Txt |
| City | PLEASANTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94588 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DALIA FADL | ||||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ROB CARSON | ||||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| AMANDA CARR | ||||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RICHARD BOON | ||||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ASHLI DESAI | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS SOMMERS | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MELANIE SOTELO | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANN FLETCHER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JIM SCANLIN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTINE TOLCHIN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JALAINE VERDINER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KAREN COWAN | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | $266,769 | $0 | $8,003 | Yes (X) | |||
| AMY PORTER | ||||||||
| PROGRAM MANAGER | 40.00 | $102,981 | $0 | $21,253 | Yes (X) | |||
| EWELINA MUTKOWSKA | ||||||||
| PROGRAM MANAGER | 40.00 | $101,077 | $0 | $3,032 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $470,827 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $32,288 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | CompensationCompensationAmt |
|---|---|---|---|---|
| OFFICE OF WATER PROGRAMS | ||||
| 6000 J STREET | SACRAMENTO | CA | 95819 | $251,209 |
| PARADISE POINT RESORT & SPA | ||||
| 1404 VACATION RD | SAN DIEGO | CA | 92109 | $232,022 |
| LARRY WALKER ASSOCIATES | ||||
| 1480 DREW AVENUE | DAVIS | CA | 95618 | $207,120 |
| ADVANCED MEDIA WORKS | ||||
| PO BOX 300811 | ESCONDIDO | CA | 92030 | $155,240 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $11,522 | AllOtherContributionsAmt |
| Total Contributions | $11,522 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONFERENCES | 541900 | $1,019,793 | $1,019,793 |
| MEMBERSHIP DUES | 541900 | $744,048 | $744,048 |
| TRAINING PROGRAMS | 541900 | $595,948 | $595,948 |
| HANDBOOKS | 541900 | $124,420 | $124,420 |
| OTHER PROGRAMS | 541900 | $119,284 | $119,284 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $105,975 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $105,975 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,709,468 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,945 | TotalRevenueColumnAmt |
| Exclusion | $1,945 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,722,935 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,709,468 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,945 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,769 | TotalAmt |
| Program Services | $218,724 | ProgramServicesAmt |
| Management And General | $48,045 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,227 | TotalAmt |
| Program Services | $294,693 | ProgramServicesAmt |
| Management And General | $47,534 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,533 | TotalAmt |
| Program Services | $42,602 | ProgramServicesAmt |
| Management And General | $7,931 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,761 | TotalAmt |
| Program Services | $33,521 | ProgramServicesAmt |
| Management And General | $6,240 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,650 | TotalAmt |
| Management And General | $9,650 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,410 | TotalAmt |
| Management And General | $62,410 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,000 | TotalAmt |
| Program Services | $96,000 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,721 | TotalAmt |
| Program Services | $9,771 | ProgramServicesAmt |
| Management And General | $950 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,225 | TotalAmt |
| Program Services | $4,518 | ProgramServicesAmt |
| Management And General | $707 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,935 | TotalAmt |
| Management And General | $35,935 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,557 | TotalAmt |
| Management And General | $3,557 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTED SERVICES | $797,370 | $772,970 | $24,400 |
| EVENTS | $580,716 | $580,716 | |
| BANK & MERCHANT ACCOUNT | $40,826 | $40,826 | |
| AWARDS AND SCHOLARSHIPS | $11,077 | $9,793 | $1,284 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,142 | TotalAmt |
| Program Services | $5,859 | ProgramServicesAmt |
| Management And General | $3,283 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,361,919 | TotalAmt |
| Program Services | $2,069,167 | ProgramServicesAmt |
| Management And General | $292,752 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,062 | BOYAmt |
| EOY | $90,559 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $934,960 | BOYAmt |
| EOY | $1,456,694 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,795 | BOYAmt |
| EOY | $138,603 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,149 | BOYAmt |
| EOY | $33,898 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $233,455 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $75,935 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,770 | BOYAmt |
| EOY | $157,520 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,291,736 | BOYAmt |
| EOY | $1,877,274 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,465 | BOYAmt |
| EOY | $116,380 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,782 | BOYAmt |
| EOY | $405,389 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,247 | BOYAmt |
| EOY | $521,769 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $994,489 | BOYAmt |
| EOY | $1,355,505 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $994,489 | BOYAmt |
| EOY | $1,355,505 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,291,736 | BOYAmt |
| EOY | $1,877,274 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $361,016 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $77,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,222 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,522 | CurrentTaxYearAmt |
| Total | $103,544 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,083,467 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,406,094 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,496,789 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,200,079 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,699,928 | CurrentTaxYearAmt |
| Total | $9,886,357 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,083,467 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,408,394 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,574,289 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,212,301 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,711,450 | CurrentTaxYearAmt |
| Total | $9,989,901 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $565,142 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $458,675 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $540,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $433,406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $697,731 | CurrentTaxYearAmt |
| Total | $2,695,674 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $565,142 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $458,675 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $540,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $433,406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $697,731 | CurrentTaxYearAmt |
| Total | $2,695,674 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $7,294,227 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $244 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,945 | CurrentTaxYearAmt |
| Total | $2,619 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $244 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,945 | CurrentTaxYearAmt |
| Total | $2,619 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,083,789 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,408,453 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,574,338 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,212,545 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,713,395 | CurrentTaxYearAmt |
| Total | $9,992,520 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.73000 | PublicSupportCY509Pct |
| Public Support PY509 | 0.74310 | PublicSupportPY509Pct |
| Investment Income CY | 0.00030 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $51,812 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $51,812 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,310,107 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,361,919 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $268,096 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $67,024 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus2 | $198,541 | CurrentYearMinus2Amt |
| Current Year Minus1 | $243,591 | CurrentYearMinus1Amt |
| Current Year | $268,096 | CurrentYearAmt |
| Total | $710,228 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,065,342 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus2 | $8,741 | CurrentYearMinus2Amt |
| Current Year Minus1 | $19,530 | CurrentYearMinus1Amt |
| Current Year | $51,812 | CurrentYearAmt |
| Total | $80,083 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus2 | $49,635 | CurrentYearMinus2Amt |
| Current Year Minus1 | $60,898 | CurrentYearMinus1Amt |
| Current Year | $67,024 | CurrentYearAmt |
| Total | $177,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $266,336 | GrassrootsCeilingAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE C, PART II-A | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION ENGAGES IN POLITICAL CAMPAIGN ACTIVITIES TO ADVANCE CASQA'S STRATEGIC PLAN AND VISION THROUGH LEGISLATION TO EDUCATE ELECTED OFFICIALS ABOUT THE NEEDS OF THE STORMWATER COMMUNITY. | ExplanationTxt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $233,455 | OtherCostOrOtherBasisAmt |
| Depreciation | $75,935 | DepreciationAmt |
| Book Value | $157,520 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $157,520 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,792,335 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $69,400 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $69,400 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,722,935 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,722,935 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,431,319 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $69,400 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $69,400 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,361,919 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,361,919 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS AND WILL RECOGNIZE A LOSS CONTINGENCY WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGEMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. AS OF DECEMBER 31, 2023 MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN COWAN | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $266,769 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $8,003 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $274,772 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | ON OCCASION, MEMBERS OF THE BOARD OF DIRECTORS EMPLOYED BY THE ORGANIZATIONS THAT PROVIDE PROFESSIONAL SERVICES MAY BE IN BUSINESS RELATIONSHIPS OR ENTER INTO BUSINESS RELATIONSHIPS WITH OTHER MEMBERS OF THE BOARD OF DIRECTORS EMPLOYED BY ORGANIZATIONS THAT PROVIDE PROFESSIONAL SERVICES. SUCH RELATED PARTY TRANSACTIONS ARE DISCUSSED IN CASQA'S BYLAWS UNDER ARTICLE IX (CONFLICTS OF INTERESTS). PER ARTICLE IX, SECTION 9.01, ANY MEMBER OF THE BOARD OF DIRECTORS MUST OBTAIN THE BOARD OF DIRECTORS' APPROVAL PURSUANT TO SECTION 9.02 OR SECTION 9.03 AND DISQUALIFY HIMSELF OR HERSELF FROM MAKING, PARTICIPATING IN THE MAKING OF, OR ATTEMPTING TO INFLUENCE ANY DECISIONS OF THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD OF DIRECTORS, IF IT IS REASONABLY FORESEEABLE THAT THE DECISION IS ONE IN WHICH THE DIRECTOR HAS A MATERIAL FINANCIAL INTEREST. PER ARTICLE IX, SECTION 9.05, A DIRECTOR WHO IS REQUIRED TO DISQUALIFY HIMSELF OR HERSELF SHALL IMMEDIATELY DISCLOSE THE INTEREST, WITHDRAW FROM ANY PARTICIPATION IN THE MATTER, REFRAIN FROM ATTEMPTING TO INFLUENCE ANY OTHER DIRECTOR, AND REFRAIN FROM VOTING. |
| FORM 990, PART VI, SECTION A, LINE 6 | CASQA HAS OVER 500 MEMBERSHIPS REPRESENTING SEVERAL THOUSAND INDIVIDUAL MEMBERS. THE ASSOCIATION IS KNOWN FOR SEVERAL SIGNIFICANT PROGRAMS, INCLUDING PROVIDING STANDARD REFERENCE GUIDANCE MANUALS AND PORTALS, RUNNING STATEWIDE TRAINING AND QUALIFICATION PROGRAMS, ADVISING STATE AND FEDERAL AGENCIES ON REGULATIONS AND PROGRAMS, AND HOSTING QUARTERLY MEETINGS AND WEBCASTS, AND AN ANNUAL CONFERENCE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. ALL REGULAR MEMBERS SHALL HAVE THE RIGHT TO VOTE, AS SET FORTH IN CASQA'S BYLAWS, ON THE ELECTION OF DIRECTORS. DURING THE ANNUAL MEETING OF MEMBERS HELD ANNUALLY IN NOVEMBER, DIRECTORS SHALL BE ELECTED OR THE RESULT OF THE ELECTION PRESENTED IF WRITTEN BALLOT ELECTIONS ARE HELD BY MAIL OR EMAIL IN ADVANCE OF THIS MEETING AND OTHER PROPER BUSINESS MAY BE TRANSACTED. |
| FORM 990, PART VI, SECTION A, LINE 7B | PER SECTIONS 3.19 - 3.22 OF THE BYLAWS, ONE THIRD OF THE VOTING POWER SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT ANY MEETING OF MEMBERS. VOTING MAY BE BY VOICE OR BY BALLOT, EXCEPT THAT ANY ELECTION OF DIRECTORS MUST BE BY BALLOT IF DEMANDED BEFORE THE VOTING BEGINS BY ANY MEMBER AT THE MEETING. EACH MEMBER ENTITLED TO VOTE MAY CAST ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. IF A QUORUM IS PRESENT, THE AFFIRMATIVE VOTE OF A MAJORITY OF THE VOTING POWER REPRESENTED AT THE MEETING, ENTITLED TO VOTE AND VOTING ON ANY MATTER, SHALL BE DEEMED THE ACT OF THE MEMBERS UNLESS THE VOTE OF A GREATER NUMBER, OR VOTING BY CLASSES IS REQUIRED BY THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW OR BY THE ARTICLES OF INCORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTANT. A DRAFT OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND ACCOUNTANT, AND CORRECTIONS/MODIFICATIONS ARE MADE BY THE OUTSIDE CPA. THE REVISED DRAFT IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND ACCOUNTANT. ANY CONCERNS THAT THE EXECUTIVE DIRECTOR OR ACCOUNTANT HAVE ARE RAISED WITH THE CPA FIRM AND A CONSENSUS IS ACHIEVED. BOARD MEMBERS ARE SENT A COPY OF THE TAX RETURN PRIOR TO FILING FOR THEIR REVIEW. THE RETURN IS THEN FINALIZED AND ELECTRONICALLY FILED WITH THE TAXING AUTHORITIES. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL MEMBERS OF THE BOARD MUST ANNUALLY PROVIDE A DISCLOSURE REGARDING ANY CONFLICT OF INTEREST. ADDITIONALLY, ANY MEMBER OF THE BOARD MUST OBTAIN THE FULL BOARD'S APPROVAL BEFORE ENTERING INTO A NEW MATERIAL FINANCIAL TRANSACTION THAT IS REASONABLY FORESEEABLE AS POSING A CONFLICT TO CASQA. BOARD APPROVAL MAY BE GRANTED IF A MAJORITY OF THE MEMBERS CONCLUDE: (1) THE PROPOSED TRANSACTION IS FOR THE CORPORATION'S OWN BENEFIT, (2) THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO CASQA; AND (3) CASQA CANNOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES. ANY BOARD MEMBER IS DISQUALIFIED IF A TRANSACTION OR RELATIONSHIP PREVENTS THE MEMBER FROM APPLYING DISINTERESTED SKILL AND UNDIVIDED LOYALITY TO CASQA. |
| FORM 990, PART VI, SECTION B, LINE 15A | INDEPENDENT BOARD MEMBERS DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, BASED ON COMPARABLE COMMUNITY POSITIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST. |
Comments