CALIFORNIA ASSOCIATION OF LOCAL AGENCY FORMATION COMMISSIONS: Form 990, tax year 2022
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- Organization
- CALIFORNIA ASSOCIATION OF LOCAL AGENCY FORMATION COMMISSIONS (EIN 94-3312376)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-10-30
- IRS object ID
- 202313039349301181
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-30T12:05:56-04:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 208745114 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOOKS IN BALANCE | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1299 FOURTH ST STE 508 | AddressLine1Txt |
| City | SAN RAFAEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943312376 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ASSOCIATION OF LOCAL | BusinessNameLine1Txt |
| Business Name Line2 | AGENCY INFORMATION COMISSION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9164426536 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1451 RIVER PARK DRIVE SUITE 185 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95815 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RENE LAROCHE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9164426536 | PhoneNum |
| Signature | 2023-10-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RENE | PersonFirstNm |
| Person Last | LAROCHE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRANDON M DANTE | PreparerPersonNm |
| PTIN | P00445667 | PTIN |
| Phone | 4154559455 | PhoneNum |
| Preparation | 2023-10-30 | PreparationDt |
| 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) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALAFCO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RENE LAROCHE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1451 RIVER PARK DR | AddressLine1Txt |
| Address Line2 | SUITE 185 | AddressLine2Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95815 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $512,224 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CALAFCO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE CALIFORNIA ASSOCIATION OF LAFCO'S (CALAFCO) WAS FOUNDED IN 1971. CALAFCO SERVES AS AN ORGANIZATION DEDICATED TO ASSISTING MEMBER LAFCO'S WITH EDUCATIONAL AND TECHNICAL RESOURCES THAT OTHERWISE WOULD NOT BE AVAILABLE. THE ASSOCIATION PROVIDES STATEWIDE COORDINATION OF LAFCO ACTIVITIES, SERVES AS A RESOURCE TO THE LEGISLATURE AND OTHER BODIES,AND OFFERS A STRUCTURE FOR SHARING INFORMATION AMONG THE VARIOUS LAFCO'S AND OTHER GOVERNMENTAL AGENCIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $296,781 | PYContributionsGrantsAmt |
| CY Contributions Grants | $312,011 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,398 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $195,589 | CYProgramServiceRevenueAmt |
| PY Investment Income | $875 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,624 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $304,054 | PYTotalRevenueAmt |
| CY Total Revenue | $512,224 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $147,807 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $189,106 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $206,407 | PYOtherExpensesAmt |
| CY Other Expenses | $270,634 | CYOtherExpensesAmt |
| PY Total Expenses | $354,214 | PYTotalExpensesAmt |
| CY Total Expenses | $459,740 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$50,160 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $52,484 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $215,281 | TotalAssetsBOYAmt |
| Total Assets EOY | $238,888 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,701 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,824 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $182,580 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $235,064 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CALAFCO IS DEDICATED TO ASSISTING MEMBER LAFCO'S WITH EDUCATIONAL AND TECHNICAL RESOURCES AND A STRUCTURE FOR SHARING INFORMATION. THE ASSOCIATION ALSO PROVIDES STATEWIDE COORDINATION OF LAFCO ACTIVITIES AND SERVES AS A RESOURCE TO THE LEGISLATURE AND OTHERBODIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $110,760 | ExpenseAmt |
| Revenue | $312,907 | RevenueAmt |
| Desc | SERVICES AND EDUCATION OF MEMBERS AND THE PUBLIC ON THE ROLE AND RESPONSIBILITIES OF LOCAL AGENCY FORMATION COMMISSIONS. SERVICES COVERED 57 LAFCO'S, 555 COMMISSONERS, 217 STAFF AND 25 ASSOCIATE MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $181,064 | ExpenseAmt |
| Revenue | $194,693 | RevenueAmt |
| Desc | PLANNING AND EXECUTING VARIOUS MEMBER PROGRAMS TO EDUCATE, EXCHANGE INFORMATION AND DEVELOP LAFCO STAFF FOR 57 LAFCO'S AND THEIR COMMISSIONERS AND STAFF. THERE WERE NO CONFERENCES OR WORKSHOPS DURING THE FISCAL YEAR DUE TO COVID-19. 25 PEOPLE ATTENDED A VIRTUAL TRAINING SESSION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $291,824 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RENE LAROCHE | PersonNm |
| Phone | 9164426536 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1451 RIVER PARK DR | AddressLine1Txt |
| Address Line2 | SUITE 185 | AddressLine2Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95815 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| RENE LAROCHE | ||||||
| EXECUTIVE DI | 50.00 | Yes (X) | $137,941 | $0 | $0 | |
| BLAKE INSCORE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GAY JONES | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE KELLEY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA LAKE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS LOPEZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JO MACKENZIE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DARON MCDANIEL | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE MCGILL | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEREK MCGREGOR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL PARRA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHANE STARK | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSH SUSMAN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLARK ALSOP | ||||||
| ATTORNEY | 5.00 | $0 | $0 | $0 | Yes (X) | |
| BILL CONNELLY | ||||||
| VICE CHAIR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| MARGIE MOHLER | ||||||
| TREASURER | 3.00 | $0 | $0 | $0 | Yes (X) | |
| ANITA PAQUE | ||||||
| BOARD CHAIR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| ACQUANETTA WARREN | ||||||
| SECRETARY | 3.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $137,941 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $312,011 | MembershipDuesAmt |
| Total Contributions | $312,011 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBER SERVICES | Desc |
| Total Revenue Column | $195,589 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $195,589 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $195,589 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,624 | TotalRevenueColumnAmt |
| Exclusion | $4,624 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $512,224 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $195,589 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,624 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,941 | TotalAmt |
| Program Services | $56,800 | ProgramServicesAmt |
| Management And General | $81,141 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,142 | TotalAmt |
| Management And General | $35,142 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,023 | TotalAmt |
| Program Services | $5,102 | ProgramServicesAmt |
| Management And General | $10,921 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,634 | TotalAmt |
| Management And General | $8,634 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Program Services | $10,000 | ProgramServicesAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,175 | TotalAmt |
| Program Services | $4,175 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,133 | TotalAmt |
| Program Services | $4,133 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,644 | TotalAmt |
| Program Services | $7,522 | ProgramServicesAmt |
| Management And General | $8,122 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,200 | TotalAmt |
| Program Services | $8,100 | ProgramServicesAmt |
| Management And General | $8,100 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,889 | TotalAmt |
| Program Services | $186,889 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| LAFCO STIPENDS | $18,000 | $6,000 | $12,000 |
| WHITE PAPERS | $3,000 | $3,000 | |
| BILL TRACKING SERVICES | $2,031 | $2,031 | |
| BOARD MEETING EXPENSES | $1,928 | $103 | $1,825 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $459,740 | TotalAmt |
| Program Services | $291,824 | ProgramServicesAmt |
| Management And General | $167,916 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,489 | BOYAmt |
| EOY | $55,318 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $209,801 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | -$28,931 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,792 | BOYAmt |
| EOY | $2,700 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,281 | BOYAmt |
| EOY | $238,888 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,922 | BOYAmt |
| EOY | $3,824 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,779 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,701 | BOYAmt |
| EOY | $3,824 | 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 | $182,580 | BOYAmt |
| EOY | $235,064 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,580 | BOYAmt |
| EOY | $235,064 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,281 | BOYAmt |
| EOY | $238,888 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $52,484 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | 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 | $216,202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $248,268 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $306,934 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $296,781 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $312,011 | CurrentTaxYearAmt |
| Total | $1,380,196 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $201,136 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,875 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $926 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,398 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $195,589 | CurrentTaxYearAmt |
| Total | $418,924 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $417,338 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $263,143 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $307,860 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $303,179 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $507,600 | CurrentTaxYearAmt |
| Total | $1,799,120 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,799,120 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,516 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,515 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,315 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,624 | CurrentTaxYearAmt |
| Total | $20,845 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,516 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,515 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,315 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,624 | CurrentTaxYearAmt |
| Total | $20,845 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $423,854 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $269,658 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $310,175 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $304,054 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $512,224 | CurrentTaxYearAmt |
| Total | $1,819,965 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98850 | PublicSupportCY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | CALAFCO IS DEDICATED TO ASSISTING MEMBER LAFCO'S WITH EDUCATIONAL AND TECHNICAL RESOURCES AND A STRUCTURE FOR SHARING INFORMATION. THE ASSOCIATION ALSO PROVIDES STATEWIDE COORDINATION OF LAFCO ACTIVITIES AND SERVES AS A RESOURCE TO THE LEGISLATURE AND OTHERBODIES. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE LAFCO MEMBERS ELECT THE GOVERNING BOARD AND PARTICIPATE IN SIGNIFICANT DECISIONS, SUCH AS BYLAWS CHANGES. THE NATURE OF THE "MEMBER" IS DEFINED IN THE BYLAWS AS ONE VOTE FROM EACH MEMBER LAFCO IN GOOD STANDING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE EXECUTIVE DIRECTOR IS REQUIRED TO PREPARE OR HAVE PREPARED AND FILED IN A TIMELY MANNER, SUCH ANNUAL REPORTS AND FORMS AS ARE REQUIRED BY THE INTERNAL REVENUE SERVICE, STATE OF CALIF, AND OTHER REGULATORY AGENCIES (FORM 990, 199 AND INTERNAL REVENUE SERVICE, STATE OF CALIFORNIA AND OTHER REGULATORY AGENCIES.) IN ADDITION, EACH MEMBER OF THE BOARD IS SUPPLIED A COPY OF THE FORMS WHICH ARE REVIEWED WITH THE ASSOCIATION'S OUTSIDE ACCOUNTANT AND FORMALLY APPROVED BY BOARD RESOLUTION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY, EACH BOARD MEMBER AND CERTAIN CONTRACTUAL STAFF ARE REQUIRED, BY POLICY, TO COMPLETE A CONFLICT OF INTEREST STATEMENT. IF THERE IS A KNOWN CONFLICT OF INTEREST, IT IS STATED ON THE FORM. ALL STATEMENTS ARE THEN PRESENTED TO THE BOARD OF DIRECTORS AT THE FIRST MEETING IN THE NEW CALENDAR YEAR FOR REVIEW AND APPROVAL IN ADDITION, AT ANY TIME THE BOARD OF DIRECTORS OR LEGISLATIVE COMMITTEE DELIBERATED AND ACTED ON AN ISSUE, ANY PERSON WHO CLAIMED A CONFLICT OF INTEREST RECUSED THEMSELVES FROM THE DISCUSSION AND VOTE. THIS IS ALSO MONITORED BY THE EXECUTIVE DIRECTOR AND LEGAL COUNSEL. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. DURING THIS APPRAISAL, ANY CHANGE IN COMPENSATION IS DISCUSSED BY THE BOARD OF DIRECTORS WITH LEGAL COUNSEL PRESENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE MADE AVAILALBE ON THEIR OWN WEBSITE, THROUGH WEBSITES OF OTHERS, AND UPON REQUEST. |
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