CALIFORNIA STORMWATER QUALITY ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CALIFORNIA STORMWATER QUALITY ASSOCIATION (EIN 55-0797265)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-06-09
IRS object ID: 202311609349301361
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-06-09T17:41:09-05:00	ReturnTs
Tax Period End	2022-12-31	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	2022-01-01	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	2023-06-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KAREN	PersonFirstNm
Person Last	COWAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SCOTT R SMEAD	PreparerPersonNm
PTIN	P01208759	PTIN
Phone	4088556770	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	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	$2,212,545	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	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$77,500	PYContributionsGrantsAmt
CY Contributions Grants	$12,222	CYContributionsGrantsAmt
PY Program Service Revenue	$1,496,789	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,200,079	CYProgramServiceRevenueAmt
PY Investment Income	$49	PYInvestmentIncomeAmt
CY Investment Income	$244	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,574,338	PYTotalRevenueAmt
CY Total Revenue	$2,212,545	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	$495,000	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$536,652	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$740,414	PYOtherExpensesAmt
CY Other Expenses	$1,326,170	CYOtherExpensesAmt
PY Total Expenses	$1,235,414	PYTotalExpensesAmt
CY Total Expenses	$1,862,822	CYTotalExpensesAmt
PY Revenues Less Expenses	$338,924	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$349,723	CYRevenuesLessExpensesAmt
Total Assets BOY	$983,075	TotalAssetsBOYAmt
Total Assets EOY	$1,291,736	TotalAssetsEOYAmt
Total Liabilities BOY	$338,310	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$297,247	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$644,765	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$994,489	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CASQA ADVANCES THE STORMWATER PROFESSION THROUGH A NETWORK OF HIGHLY ENGAGED PROFESSIONALS THAT: - LEAD: CASQA PROVIDES LEADERSHIP THAT RESULTS IN SUSTAINABLE STATEWIDE STORMWATER POLICIES, REGULATIONS, AND PROGRAMS - COLLABORATE: CASQA PROVIDES A FORUM FOR STORMWATER PROFESSIONALS TO SHARE IDEAS AND IDENTIFY SOLUTIONS FOR REGULATORY, TECHNICAL, AND SCIENTIFIC CHALLENGES- EDUCATE: CASQA PRODUCES RESOURCES AND HOSTS EVENTS THAT INFORM, EDUCATE, AND TRAIN STORMWATER PROFESSIONALS, REGULATORS, AND THE PUBLIC ON THE VALUE, CHALLENGES, AND SCIENTIFIC AND TECHNICAL ASPECTS OF STORMWATER MANAGEMENT- SUPPORT: CASQA TOOLS AND GUIDANCE PROMOTE IMPLEMENTATION OF SUSTAINABLE STORMWATER PROGRAMS- DEVELOP: CASQA PROVIDES OPPORTUNITIES FOR THE GROWTH OF STORMWATER PROFESSIONALS AND DEVELOPMENT OF CURRENT AND FUTURE STORMWATER LEADERS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$630,538	ExpenseAmt
Revenue	$996,352	RevenueAmt
Desc	CONFERENCE & ASSOCIATION MEETINGS/WEBCASTS: THE ANNUAL CONFERENCE & ASSOCIATION MEETINGS/WEBCASTS ARE EDUCATIONAL EVENTS, OPEN TO ALL, ON STORMWATER RELATED ISSUES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$454,884	ExpenseAmt
Revenue	$480,610	RevenueAmt
Desc	EDUCATION, GUIDANCE & TRAINING: CASQA PROVIDES SEVERAL TRAINING PROGRAMS, OUTREACH PROGRAMS, GUIDANCE DOCUMENTS, AND MANUALS THAT ADVANCE THE PRACTICE OF SUSTAINABLE STORMWATER MANAGEMENT.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$527,085	ExpenseAmt
Revenue	$723,117	RevenueAmt
Desc	PROGRAMS THAT ADVANCE SUSTAINABLE STORMWATER MANAGEMENT, INCLUDING POLLUTANT REDUCTION, INCREASING STORMWATER CAPTURE, ADVANCING BEST MANAGEMENT PRACTICES, INCREASING FUNDING FOR STORMWATER PROGRAM AND INFRASTRUCTURE, REGULATORY AND LEGLISLATIVE SUPPORT, AND SOLUTIONS FOR PRIORITY STATEWIDE WATER QUALITY PRIORITIES.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,612,507	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	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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 (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DALIA FADL
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
TJ MOON
TREASURER	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
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ASHLI DESAI
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CATHLEEN GARNAND
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RINTA PERKINS
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
DAVE TAMAYO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANN GILLESPIE
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		Yes (X)	$608,253	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$608,253	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	CompensationCompensationAmt
KAREN COWAN
1712 ARMOUR LANE	REDONDO BEACH	CA	90278	$608,253
OFFICE OF WATER PROGRAMS
6000 J STREET	SACRAMENTO	CA	95819	$251,773

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$12,222	AllOtherContributionsAmt
Total Contributions	$12,222	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCES	541900	$954,168	$954,168
MEMBERSHIP DUES	541900	$575,679	$575,679
TRAINING PROGRAMS	541900	$406,652	$406,652
OTHER PROGRAMS	541900	$147,438	$147,438
HANDBOOKS	541900	$73,958	$73,958

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,184	TotalRevenueColumnAmt
Related Or Exempt Func Income	$42,184	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,200,079	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$244	TotalRevenueColumnAmt
Exclusion	$244	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,212,545	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,200,079	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$244	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$536,652	TotalAmt
Program Services	$422,680	ProgramServicesAmt
Management And General	$113,972	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$23,106	TotalAmt
Management And General	$23,106	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$26,000	TotalAmt
Management And General	$26,000	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$16,000	TotalAmt
Management And General	$16,000	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,328	TotalAmt
Management And General	$3,328	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONTRACTED SERVICES	$1,172,455	$1,171,330	$1,125
BANK & MERCHANT ACCOUNT	$42,450		$42,450
WEBSITE MAINTENANCE	$22,534		$22,534
OTHER	$9,850	$9,850

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,447	TotalAmt
Program Services	$8,647	ProgramServicesAmt
Management And General	$1,800	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,862,822	TotalAmt
Program Services	$1,612,507	ProgramServicesAmt
Management And General	$250,315	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$137,564	BOYAmt
EOY	$173,062	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$736,956	BOYAmt
EOY	$934,960	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$51,411	BOYAmt
EOY	$42,795	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$33,149	BOYAmt
EOY	$28,149	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$278,647	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$165,877	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$23,995	BOYAmt
EOY	$112,770	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$983,075	BOYAmt
EOY	$1,291,736	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$102,929	BOYAmt
EOY	$43,465	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$235,381	BOYAmt
EOY	$253,782	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$338,310	BOYAmt
EOY	$297,247	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	$644,765	BOYAmt
EOY	$994,489	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$644,765	BOYAmt
EOY	$994,489	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$983,075	BOYAmt
EOY	$1,291,736	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$349,723	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$1	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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 Minus4 Years	$5	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$2,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$77,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,222	CurrentTaxYearAmt
Total	$92,027	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,827,849	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,083,467	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,406,094	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,496,789	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,200,079	CurrentTaxYearAmt
Total	$9,014,278	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,827,854	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,083,467	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,408,394	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,574,289	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,212,301	CurrentTaxYearAmt
Total	$9,106,305	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	$340,591	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$565,142	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$458,675	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$540,720	CurrentTaxYearMinus1YearAmt
Current Tax Year	$433,406	CurrentTaxYearAmt
Total	$2,338,534	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$340,591	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$565,142	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$458,675	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$540,720	CurrentTaxYearMinus1YearAmt
Current Tax Year	$433,406	CurrentTaxYearAmt
Total	$2,338,534	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$6,767,771	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$416	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$322	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$59	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$49	CurrentTaxYearMinus1YearAmt
Current Tax Year	$244	CurrentTaxYearAmt
Total	$1,090	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$416	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$322	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$59	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$49	CurrentTaxYearMinus1YearAmt
Current Tax Year	$244	CurrentTaxYearAmt
Total	$1,090	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,828,270	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,083,789	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,408,453	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,574,338	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,212,545	CurrentTaxYearAmt
Total	$9,107,395	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.74310	PublicSupportCY509Pct
Public Support PY509	0.71480	PublicSupportPY509Pct
Investment Income CY	0.00010	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	$19,530	FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$19,530	FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,852,292	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,871,822	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$243,591	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$60,898	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 Minus1	$198,541	CurrentYearMinus1Amt
Current Year	$243,591	CurrentYearAmt
Total	$442,132	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$663,198	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus1	$8,741	CurrentYearMinus1Amt
Current Year	$19,530	CurrentYearAmt
Total	$28,271	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus1	$49,635	CurrentYearMinus1Amt
Current Year	$60,898	CurrentYearAmt
Total	$110,533	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$165,800	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	$278,647	OtherCostOrOtherBasisAmt
Depreciation	$165,877	DepreciationAmt
Book Value	$112,770	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$112,770	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,221,545	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$9,000	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$9,000	RevenueNotReportedAmt
Revenue Subtotal	$2,212,545	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,212,545	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,871,822	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$9,000	DonatedServicesUseFcltsAmt
Expenses Not Reported	$9,000	ExpensesNotReportedAmt
Expenses Subtotal	$1,862,822	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,862,822	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION 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, 2022 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	$608,253	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	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$608,253	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J PART II LINE 1	FormAndLineReferenceDesc
Explanation	THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED IN FORM 990, PART VII AND SCHEDULE J, PART II INCLUDES PAYMENTS TO THE FOLLOWING INDEPENDENT CONTRACTORS. EVENTS AND WEBSITE MANAGER - $121,990, PROGRAM MANAGER - $142,978, ACCOUNTANT - $12,086, ADMINISTRATIVE MANAGER - $3,650. TOTAL $280,704.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 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.
FORM 990 PART IX, LINE 5	THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED IN PART IX, LINE 5, INCLUDES PAYMENTS TO INDEPENDENT CONTRACTORS.
FORM 990, PART XI, LINE 9:	PRIOR PERIOD ADJUSTMENT 1.
PART XII, LINE 2C	THE ORGANIZATION MAINTAINS AN AUDIT COMMITTEE WHOSE DUTIES AND RESPONSIBILITIES INCLUDE RECOMMENDING TO THE BOARD OF DIRECTORS THE RETENTION AND TERMINATION OF AN INDEPENDENT AUDITOR AND DETERMINING WHETHER TO ACCEPT THE AUDITOR'S ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS. NO CHANGE TO THE PROCESS OCCURRED FOR THE FISCAL YEAR ENDED 12/31/2022.