CALIFORNIA MEDICAL ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA MEDICAL ASSOCIATION (EIN 94-0359340)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202323189349317922
- 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 B
- Schedule C
- Schedule D
- Schedule J
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T10:00:59-07:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 940359340 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA MEDICAL ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9164445532 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 K Street Suite 800 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lance R Lewis | PersonNm |
| Person Title | Chief Operating Officer | PersonTitleTxt |
| Phone | 9164445532 | PhoneNum |
| Signature | 2023-11-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 1 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| 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 | Lance R Lewis | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 K Street | AddressLine1Txt |
| Address Line2 | Suite 800 | AddressLine2Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,968,290 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.cmadocs.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1856 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | For 166 years, the California Medical Association has pursued its mission to promote the science and art of medicine, the protection of public health, the betterment of the medical profession, and to achieve health equity and justice. | ActivityOrMissionDesc |
| Voting Members Governing Body | 47 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 40 | VotingMembersIndependentCnt |
| Total Employee | 158 | TotalEmployeeCnt |
| Total Volunteers | 107 | TotalVolunteersCnt |
| Total Gross UBI | $321,036 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,532,057 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,508,294 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,173,593 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,210,605 | CYProgramServiceRevenueAmt |
| PY Investment Income | $159 | PYInvestmentIncomeAmt |
| CY Investment Income | $650 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,914,771 | PYOtherRevenueAmt |
| CY Other Revenue | $2,165,966 | CYOtherRevenueAmt |
| PY Total Revenue | $29,620,580 | PYTotalRevenueAmt |
| CY Total Revenue | $26,885,515 | 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 | $18,300,941 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,629,623 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,204,600 | PYOtherExpensesAmt |
| CY Other Expenses | $14,516,742 | CYOtherExpensesAmt |
| PY Total Expenses | $25,505,541 | PYTotalExpensesAmt |
| CY Total Expenses | $33,146,365 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,115,039 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$6,260,850 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,616,043 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,681,557 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,771,709 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,821,129 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,844,334 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,860,428 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The California Medical Association, Inc. (CMA) is a voluntary, not-for-profit mutual benefit corporation which promotes the science and art of medicine, the protection of public health, the betterment of the medical profession, and to achieve health equity and justice. CMA serves its members through a comprehensive program of legislative, legal, regulatory, economic and social advocacy and member benefit programs. The valuation proposition of the organization emphasizes empowering physicians to lead the transformation of the health care system. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Facing another statewide ballot proposition that would have effectively eliminated MICRA's cap on non-economic damages, the California Medical Association and Californians Allied for Patient Protection seized an opportunity to end one of the longest running political battles in California. The Assembly Bill 35, which modernizes MICRA while preserving its underlying principles, has ushered in a new and sustained era of stability around malpractice liability. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CMA saw unprecedented grassroots physician engagement, with nearly 4,000 messages sent to policymakers. These physician voices were key in helping to defeat AB 2060 (public member majority on Medical Board of California) and AB 2236 (allowing optometrists to perform surgical procedures). | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CMA achieved significant victories on health information technology issues by extending the COVID telehealth waivers into 2023; permanently extending key Medi-Cal telehealth payment parity; eliminating e-prescribing burdens (AB 852); and helping physicians comply with the new federal information blocking rule while protecting patients' sensitive medical information (SB 1419). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 |
| 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 93 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 158 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| 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 | 47 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 40 | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lance Lewis | PersonNm |
| Phone | 9164445532 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 K Street | AddressLine1Txt |
| Address Line2 | Suite 800 | AddressLine2Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (60 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| Dustin E Corcoran | |||||||||
| Chief Executive Officer | 35 | 2 | Yes (X) | $1,164,095 | $0 | $105,582 | |||
| Lance R Lewis | |||||||||
| Chief Operating Officer | 35 | 2 | Yes (X) | $573,659 | $0 | $105,582 | |||
| David T Ford | |||||||||
| CEO of CMA Physician Services Inc | 1.00 | 35 | $364,183 | $0 | $54,259 | Yes (X) | |||
| Jesse Martin | |||||||||
| Chief Strategy Officer of CMA Physician Service Inc. | 0 | 35 | $355,999 | $0 | $54,365 | Yes (X) | |||
| Jamie Ostroff | |||||||||
| Chief Legal Officer and General Counsel | 35 | 1 | Yes (X) | $387,114 | $0 | $14,715 | |||
| Guadalupe M Diaz | |||||||||
| CEO of Physicians of Healthy California | 1 | 35 | $319,807 | $0 | $60,503 | Yes (X) | |||
| Alicia Wagnon | |||||||||
| Deputy General Counsel | 35 | 0 | $306,665 | $0 | $50,775 | Yes (X) | |||
| Sierra Alecia Sanchez | |||||||||
| Chief Strategy Officer | 30 | 0 | $294,262 | $0 | $53,359 | Yes (X) | |||
| Janice Rocco | |||||||||
| Vice President of Healthcare Access and Coverage | 35 | 0 | $296,126 | $0 | $26,519 | Yes (X) | |||
| Michael Steenburgh | |||||||||
| Vice President Centers for Membership Marketing and Component Relations | 35 | 0 | $245,880 | $0 | $46,848 | Yes (X) | |||
| Elizabeth McNeil | |||||||||
| Vice President Center for Federal Government Relations | 35 | 0 | $189,889 | $0 | $40,772 | Yes (X) | |||
| Michelle Chapanian | |||||||||
| Vice President of Governance and Business Administration | 35 | 0 | $176,233 | $0 | $42,858 | Yes (X) | |||
| Shannan Velayas | |||||||||
| Vice President of Communications | 35 | 0 | $184,590 | $0 | $18,171 | Yes (X) | |||
| Robert E Wailes MD | |||||||||
| Immediate Past President through Oct 2023 | 1 | 1 | Yes (X) | $139,208 | $0 | $0 | Yes (X) | ||
| Donaldo Hernandez MD | |||||||||
| President | 1 | 1 | Yes (X) | $131,348 | $0 | $0 | Yes (X) | ||
| Tanya W Spirtos MD | |||||||||
| President-Elect | 1 | 1 | Yes (X) | $64,704 | $0 | $0 | Yes (X) | ||
| Shannon Udovic-Constant MD | |||||||||
| Chair Board of Trustees | 1 | 1 | Yes (X) | $56,933 | $0 | $0 | Yes (X) | ||
| Peter N Bretan MD | |||||||||
| Immediate Past President through Oct 2022 | 1 | 1 | Yes (X) | $53,974 | $0 | $0 | Yes (X) | ||
| Sergio R Flores MD | |||||||||
| Vice-Chair Board of Trustees | 1 | 1 | Yes (X) | $40,242 | $0 | $0 | Yes (X) | ||
| Lawrence C Cheung MD | |||||||||
| Vice Speaker House of Delegates | 1 | 1 | Yes (X) | $5,659 | $0 | $0 | Yes (X) | ||
| Jack Chou MD | |||||||||
| Speaker House of Delegates | 1 | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Adam Dougherty MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Alex McDonald MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Anna Yap MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Brad Drexler MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Charles Clary DO | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Ciara Harraher MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Damodara Rajasekhar MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| David Friscia MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Diana R Shiba MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Eric Hansen DO | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| James Washington III MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Janet Jacobson MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Jason Cord MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Jeffrey Klingman MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Jerry Abraham MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| K Michael Conroy MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Katrina Peters MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Kenneth Blumenfeld MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Kim Newell-Green MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Maisha Draves MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Margaret Parsons MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Marti F Baum MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Michele Evans MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Nikan H Khatibi DO | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Ralph Kingsford MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Ramin Manshadi MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Rana Andary | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Ranjit S Rajpal MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Rene H Bravo MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Resa Caivano MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Robert Oldham MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Sarah Mae Smith | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Seema Sidhu MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Sion Roy MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Suparna Dutta MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Susan Murin MD MBA MSc | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Timothy Murphy MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Vincent Mason MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| William Tseng MD | |||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,350,570 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $674,308 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 43 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| California Majority Group LLC | ||||||
| 1201 K Street | Suite 920 | Sacramento | CA | 95814 | Public affairs consulting, strategic communications | $240,000 |
| Eightcloud | ||||||
| 400 Minuteman Road | Andover | MA | 01810 | Project Management and Development | $152,640 | |
| Athene Law LLP | ||||||
| 5432 Geary Boulevard | San Francisco | CA | 94121 | Legal services | $130,364 | |
| RGS Consulting and Advocacy LLC | ||||||
| 1017 L Street | Suite 705 | Sacramento | CA | 95814 | Legislative consulting services | $124,000 |
| Euclid Technology LLC | ||||||
| 540 Devall Drive | Suite 301 | Auburn | AL | 36832 | Association Management Software | $116,899 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $2,824,109 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $1,684,185 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $4,508,294 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Membership dues | 900099 | $14,806,023 | $14,806,023 | $0 | $0 |
| Conferences, seminars, workshops | 900099 | $94,929 | $94,929 | $0 | $0 |
| CME accreditation | 900099 | $455,140 | $455,140 | $0 | $0 |
| Related entity administrative fees | 900099 | $4,579,460 | $4,392,699 | $186,761 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $275,053 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $275,053 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,210,605 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $650 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,297 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $146,297 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $212,319 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $212,319 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $212,319 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $212,319 | ExclusionAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Gross Sales Of Inventory | $132,523 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $82,775 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,748 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,748 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Advertising | 541800 | $63,166 | $0 | $63,166 | $0 |
| Administrative fees | 900099 | $71,109 | $0 | $71,109 | $0 |
| Reimbursement of related entity costs | 900099 | $1,414,411 | $1,414,411 | $0 | $0 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $208,916 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $208,916 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,757,602 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,885,515 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,696,919 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $321,036 | UnrelatedBusinessRevenueAmt |
| Exclusion | $359,266 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,135,677 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,499,752 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $605,049 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,226,824 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,162,321 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,873 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $436,583 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,221 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $647,000 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,366,407 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,077 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,089,507 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,767 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,186,926 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,076,597 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,342,188 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,092 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,234 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478,119 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,024 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Political Issues Committee | $2,325,358 |
| CMA Properties Contribution | $1,554,802 |
| Collection fees | $372,050 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $331,917 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,146,365 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,075,487 | BOYAmt |
| EOY | $2,788,671 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $683,351 | BOYAmt |
| EOY | $361,948 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,209,709 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,357 | BOYAmt |
| EOY | $22,948 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $639,751 | BOYAmt |
| EOY | $748,483 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,417,951 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,936,139 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,376,413 | BOYAmt |
| EOY | $2,481,812 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,590 | BOYAmt |
| EOY | $51,470 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,107,378 | BOYAmt |
| EOY | $5,802,934 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,418,007 | BOYAmt |
| EOY | $31,423,291 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,616,043 | BOYAmt |
| EOY | $43,681,557 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,395,770 | BOYAmt |
| EOY | $2,802,578 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,302,449 | BOYAmt |
| EOY | $7,536,564 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,300,000 | BOYAmt |
| EOY | $4,306,130 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,865,219 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,908,271 | BOYAmt |
| EOY | $17,175,857 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,771,709 | BOYAmt |
| EOY | $31,821,129 | 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 | $19,771,156 | BOYAmt |
| EOY | $10,588,764 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,073,178 | BOYAmt |
| EOY | $1,271,664 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,844,334 | BOYAmt |
| EOY | $11,860,428 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,616,043 | BOYAmt |
| EOY | $43,681,557 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$6,260,850 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,466,873 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$1,256,183 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $14,806,024 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $1,884,105 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $0 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $1,884,105 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $214,510 | AggregateReportedDuesNtcAmt |
| Carried Over | $1,669,595 | CarriedOverAmt |
| Taxable | $0 | TaxableAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $447,312 | OtherCostOrOtherBasisAmt |
| Depreciation | $99,899 | DepreciationAmt |
| Book Value | $347,413 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,188,398 | OtherCostOrOtherBasisAmt |
| Depreciation | $540,870 | DepreciationAmt |
| Book Value | $647,528 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $4,782,241 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,295,370 | DepreciationAmt |
| Book Value | $1,486,871 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,481,812 | TotalBookValueLandBuildingsAmt |
Financial Derivatives FinancialDerivativesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $5,802,934 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $5,802,934 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Affiliate Receivables | $15,369,121 |
| Deferred Compensation Plan Asset | $1,656,602 |
| Right-Of-Use Asset | $14,397,568 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $31,423,291 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Lease Liability | $15,397,810 |
| Deferred Compensation Plans Liabilities | $1,778,047 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,175,857 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part X, Line 2 | FormAndLineReferenceDesc |
| Explanation | The Association has applied the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the consolidated financial statements. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dustin E Corcoran | ||||||||||||||
| Chief Executive Officer | $813,750 | $0 | $329,116 | $0 | $21,229 | $0 | $47,950 | $0 | $57,632 | $0 | $1,269,677 | $0 | $0 | $0 |
| Lance R Lewis | ||||||||||||||
| Chief Operating Officer | $402,536 | $0 | $150,000 | $0 | $21,123 | $0 | $47,950 | $0 | $57,632 | $0 | $679,241 | $0 | $0 | $0 |
| Jamie Ostroff | ||||||||||||||
| Chief Legal Officer and General Counsel | $344,255 | $0 | $40,000 | $0 | $2,860 | $0 | $0 | $0 | $14,715 | $0 | $401,830 | $0 | $0 | $0 |
| David T Ford | ||||||||||||||
| Vice President of Healtth Information Technology | $299,296 | $0 | $64,000 | $0 | $887 | $0 | $27,450 | $0 | $26,809 | $0 | $418,442 | $0 | $0 | $0 |
| Jesse Martin | ||||||||||||||
| Chief Strategy Officer of CMA Physician Service Inc. | $264,505 | $0 | $91,000 | $0 | $494 | $0 | $27,450 | $0 | $26,915 | $0 | $410,364 | $0 | $0 | $0 |
| Guadalupe M Diaz | ||||||||||||||
| CEO of Physicians of Healthy California | $250,900 | $0 | $50,000 | $0 | $18,907 | $0 | $27,450 | $0 | $33,053 | $0 | $380,310 | $0 | $0 | $0 |
| Alicia Wagnon | ||||||||||||||
| Deputy General Counsel | $244,666 | $0 | $60,000 | $0 | $1,999 | $0 | $27,450 | $0 | $23,325 | $0 | $357,440 | $0 | $0 | $0 |
| Janice Rocco | ||||||||||||||
| Vice President of Healthcare Access and Coverage | $229,977 | $0 | $60,000 | $0 | $6,149 | $0 | $25,706 | $0 | $813 | $0 | $322,645 | $0 | $0 | $0 |
| Sierra Alecia Sanchez | ||||||||||||||
| Chief Strategy Officer | $233,710 | $0 | $60,000 | $0 | $552 | $0 | $26,550 | $0 | $26,809 | $0 | $347,621 | $0 | $0 | $0 |
| Michael Steenburgh | ||||||||||||||
| Vice President Centers for Membership Marketing and Component Relations | $202,458 | $0 | $40,000 | $0 | $3,422 | $0 | $22,032 | $0 | $24,816 | $0 | $292,728 | $0 | $0 | $0 |
| Elizabeth McNeil | ||||||||||||||
| Vice President Center for Federal Government Relations | $175,368 | $0 | $12,000 | $0 | $2,521 | $0 | $17,446 | $0 | $23,325 | $0 | $230,660 | $0 | $0 | $0 |
| Michelle Chapanian | ||||||||||||||
| Vice President of Governance and Business Administration | $167,200 | $0 | $8,750 | $0 | $284 | $0 | $15,943 | $0 | $26,915 | $0 | $219,092 | $0 | $0 | $0 |
| Shannan Velayas | ||||||||||||||
| Vice President of Communications | $174,055 | $0 | $10,000 | $0 | $535 | $0 | $0 | $0 | $18,171 | $0 | $202,761 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | California Medical Association covers the cost of health club fees for a limited number of association executives. These expenses are included in the W-2 income for the Chief Executive Officer and other executives who receive this benefit. The CEO is reimbursed for first class airfare as part of his employment agreement that is approved by the Board. The corporation also pays for travel costs associated with officers' spouses attending the annual executive committee strategic planning retreat. |
| Schedule J, Part I, Line 4 | California Medical Association offers a 457B plan that Executive Officers are eligible to participate in - Dustin E Corcoran $20,500 and Lance R Lewis $20,500. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 2a | California Medical Association uses a Professional Employer Organization (PEO), TriNet (48-1304650) to administer its payroll, health benefits, and human resources. As such, the organization does not file form W-3 as this is handled by the PEO. The number provided on this line is the total number of employees that were included at any point during 2022 in this PEO arrangement. |
| Form 990, Part VI, Section A, Line 2 | Dustin E Corcoran, Chief Executive Officer, and Lance R Lewis, Chief Operating Officer, have a family relationship. |
| Form 990, Part VI, Section A, Line 6 | The bylaws specify that the delegates comprising the House of Delegates shall act on behalf of the members of the corporation. |
| Form 990, Part VI, Section A, Line 7a | Trustees comprise the members of the governing body known as the Board of Trustees are elected by the House of Delegates pursuant to the procedures delineated in the bylaws of the corporation. |
| Form 990, Part VI, Section A, Line 7b | Approval of the members is required to amend the Bylaws of the corporation. Removal of trustees of the governing body requires the approval of the subset of members from whom the specific trustee was elected to represent. |
| Form 990, Part VI, Section B, Line 11b | The IRS Form 990 and required schedules are prepared from the audited financial statements. It was reviewed by external tax auditors, internal controller, and management before transmitting electronically to the Board of Trustees prior to filing with the IRS. |
| Form 990, Part VI, Section B, Line 12c | The members of the governing body and the Chief Executive Officer are required to file an annual conflict of interest disclosure statements with the corporation. Complete copies of the disclosure statements are provided to the Board of Trustees at each meeting as part of the agenda materials. All members are required to publicly disclose any potential conflict of interest during consideration of any item of business to come before the Board of Trustees. The organizational meeting of the Board newly elected trustees are provided additional instructions on conflict of interest at the new trustees orientation meeting held on an annual basis. Additionally, employees are required to disclose potential conflicts of interest in accordance with the personnel policies as stated in the employee handbook. |
| Form 990, Part VI, Section B, Line 15 | The Chief Executive Officer's compensation was determined using a salary data for similarly qualified persons in functionally comparable positions at other non-profit associations. The compensation data was obtained from surveys conducted by independent third parties. The CEO's compensation package was negotiated and approved by the Executive Committee of the Board of Trustees. The actions to approve the compensation for the CEO are recorded in the official meeting minutes of the organization. Copies of the compensation studies are maintained by the organization's Finance and Personnel departments. The CEO's compensation is reviewed every three years. Compensation for key employees are also determined using the same salary data for similarly qualified persons in functionally comparable positions at other non-profit associations. The compensation data was obtained from surveys conducted by independent third parties. |
| Form 990, Part VI, Section C, Line 19 | Copies of the governing documents, conflict of interest policy, and audited financial statements are made available to the public upon written request. |
| Form 990, Part XI, Line 9 | California Medical Association returned a portion of contributions to donors due to the withdrawal of the Fairness for Injured Patients Act Initiative in 2022. |
| Form 990, Part XII, Line 2c | The organization has an Audit Committee that assumes responsibility to oversee the financial statements audit process which has not changed from year to year. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|
| CMA Holdings LLC | ||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 384002579 | Holding Company | CA | $0 | $5,817,106 | CMA |
| Medical Society Services LLC | ||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 422262312 | Consulting Services | CA | $186,761 | $41,809 | CMA |
| CMA Wellness LLC | ||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 940359340 | Services for Health Care | CA | $0 | $0 | CMA |
| Center for Physician Wellness and Quality Care LLC | ||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 940359340 | Management Services | CA | $0 | $0 | CMA |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| California Medical Association Properties | |||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 946062821 | Title Holding Company | CA | 501(c)2 | CMA | Yes (1) | |
| Physicians for a Healthy California | |||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 946062822 | Charitable Foundation | CA | 501(c)3 | CMA | Yes (1) | Line 10 |
| Institute for Medical Quality | |||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 943240330 | Improving Medical Quality | CA | 501(c)3 | CMA | Yes (1) | Line 10 |
| CALPAC - California Medical Association PAC | |||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 946353926 | Political Activities | CA | 527 | CMA | Yes (1) | |
| CALPAC - California Medical Association IEC | |||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 680464807 | Political Activities | CA | 527 | CMA | Yes (1) | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PSO Services LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 K Street | AddressLine1Txt |
| Address Line2 | Suite 800 | AddressLine2Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812437069 | EIN |
| Primary Activities | Practice Management and Consulting Services | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Predominant Income Type | Related | PredominantIncomeTypeTxt |
| Share Of Total Income | -$6,266 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $5,803 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.33 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| California Medical Association Ventures Inc | ||||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 843971099 | Holding company | DE | CMA | C | 1 | Yes (1) | |
| CMA Physician Services Inc | ||||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 843948595 | Physician Practice Improvement Services | DE | C | 0 | 0 | N/A | |
| CMA Wellness Services Inc | ||||||||||||
| 1201 K Street | Suite 800 | Sacramento | CA | 95814 | 943970931 | Physician Wellness | DE | C | 0 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (8 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| California Medical Association Properties | ||
| c | $2,824,109 | Board designated contribution provided to California Medical Association. |
| Physicians for a Healthy California | ||
| o | $1,397,603 | CMA staff-time allocated to Physicians for a Healthy California. |
| Physicians for a Healthy California | ||
| p | $2,425,521 | Actual amount of reimbursement paid to California Medical Association for salary and benefit costs. |
| Physicians for a Healthy California | ||
| p | $441,705 | Reimbursement paid to California Medical Association for rent and miscellaneous expenses. |
| CMA Physician Services Inc | ||
| o | $176,000 | Share of CMA staff-time allocated to CMA Physician Services Inc. |
| CMA Physician Services Inc | ||
| p | $228,230 | Reimbursement paid to California Medical Association for rent and miscellaneous expenses. |
| CMA Physician Services Inc | ||
| p | $1,921,335 | Actual amount of reimbursement paid to California Medical Association for salary and benefit costs. |
| Institute for Medical Quality | ||
| c | $89,181 | Loss from dissolution of the Institute for Medical Quality in July 2022. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Additional time was necessary in order to complete an accurate filing. | ExplanationTxt |
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