CALIFORNIA ASSOCIATION OF LOCAL AGENCY FORMATION COMMISSIONS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA ASSOCIATION OF LOCAL AGENCY FORMATION COMMISSIONS (EIN 94-3312376)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2022-10-26
- IRS object ID
- 202242999349302129
- Schema version
- 2021v4.2
- 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 | 2022-10-26T04:36:22-00:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261836473 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Alta Mesa Group LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 324 Alta Mesa Circle | AddressLine1Txt |
| City | Napa | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94558 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | 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 Agency Formation Commissions | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Rene' LaRoche | InCareOfNm |
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9164426536 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 12th Street Suite 222 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Rene' LaRoche | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 9164426536 | PhoneNum |
| Signature | 2022-10-26 | 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 |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James S Gladfelter | PreparerPersonNm |
| PTIN | P01326043 | PTIN |
| Phone | 7077387585 | PhoneNum |
| Preparation | 2022-10-26 | PreparationDt |
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 | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
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 | 1020 12th Street Suite 222 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $304,054 | 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 | See Schedule O for complete description | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $306,934 | PYContributionsGrantsAmt |
| CY Contributions Grants | $296,781 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $926 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,398 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,315 | PYInvestmentIncomeAmt |
| CY Investment Income | $875 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $310,175 | PYTotalRevenueAmt |
| CY Total Revenue | $304,054 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $149,669 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $147,807 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $124,681 | PYOtherExpensesAmt |
| CY Other Expenses | $206,407 | CYOtherExpensesAmt |
| PY Total Expenses | $274,350 | PYTotalExpensesAmt |
| CY Total Expenses | $354,214 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $35,825 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$50,160 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $283,214 | TotalAssetsBOYAmt |
| Total Assets EOY | $215,281 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $50,474 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,701 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $232,740 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $182,580 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CALAFCO is dedicated to assisting member LAFCos 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 other bodies. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $187,775 | ExpenseAmt |
| Revenue | $297,113 | RevenueAmt |
| Desc | Services and education of members and the public on the role and responsibilities of local agency formation commissions. Services covered 57 LAFCOs, 555 Commissoners, 217 Staff and 25 Associate Members. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $45,396 | ExpenseAmt |
| Revenue | $5,926 | RevenueAmt |
| Desc | Planning and executing various Member programs to educate, exchange information and develop LAFCo staff for 57 LAFCOs 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 | $233,171 | 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 | Yes (true) | 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 | Yes (true) | 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 3 | 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 | Yes (true) | 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 | 1020 12th Street Suite 222 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Miller Pamela | ||||||||||
| Former ED | 032.00 | 032.00 | Yes (X) | $112,522 | $0 | $0 | ||||
| LaRoche Rene' | ||||||||||
| Executive Director | 032.00 | 032.00 | $47,333 | $0 | $0 | Yes (X) | ||||
| MacGregor Derek | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Connelly Bill | ||||||||||
| Secretary | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |||
| Mohler Margie | ||||||||||
| Treasurer | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |||
| Jones Gay | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Kelley Michael | ||||||||||
| Chair | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |||
| McGill Michael | ||||||||||
| Board Member | 005.00 | 005.00 | $0 | $0 | $0 | Yes (X) | ||||
| Paque Anita | ||||||||||
| Vice Chair | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |||
| MacKenzie Jo | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Susman Joshua | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Parra Daniel | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Inscore Blake | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Lake Debra | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| McDaniel Daron | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Lopez Christopher | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Warren Acquanetta | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Stark Shane | ||||||||||
| Board Member | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | ||||
| Thompson Gary | ||||||||||
| Deputy Executive Officer | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | ||||
| Lucas Steve | ||||||||||
| Executive Officer | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | ||||
| Henriquez Jose' | ||||||||||
| Deputy Executive Officer | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | ||||
| Longoria Dawn | ||||||||||
| Deputy Executive Officer | 003.00 | 003.00 | $0 | $0 | $0 | Yes (X) | ||||
| Alsop Clark | ||||||||||
| Attorney | 005.00 | 005.00 | $0 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $159,855 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $296,781 | MembershipDuesAmt |
| Total Contributions | $296,781 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Program Services to Members | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $6,398 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,398 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,398 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $875 | TotalRevenueColumnAmt |
| Exclusion | $875 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $304,054 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,398 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $875 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
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 | $114,305 | TotalAmt |
| Program Services | $86,979 | ProgramServicesAmt |
| Management And General | $27,326 | ManagementAndGeneralAmt |
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 | $33,525 | TotalAmt |
| Management And General | $33,525 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$23 | TotalAmt |
| Program Services | -$2,798 | ProgramServicesAmt |
| Management And General | $2,775 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,550 | TotalAmt |
| Program Services | $36,440 | ProgramServicesAmt |
| Management And General | $9,110 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,945 | TotalAmt |
| Program Services | $12,744 | ProgramServicesAmt |
| Management And General | $201 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Management And General | $10,000 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,438 | TotalAmt |
| Program Services | $4,438 | ProgramServicesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
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 | $31,233 | TotalAmt |
| Program Services | $26,808 | ProgramServicesAmt |
| Management And General | $4,425 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,806 | TotalAmt |
| Program Services | $6,438 | ProgramServicesAmt |
| Management And General | $11,368 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,700 | TotalAmt |
| Program Services | $7,850 | ProgramServicesAmt |
| Management And General | $7,850 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | 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 | $45,396 | TotalAmt |
| Program Services | $45,396 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,024 | TotalAmt |
| Program Services | $560 | ProgramServicesAmt |
| Management And General | $2,464 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Member LAFCo Stipends | $18,000 | $6,001 | $11,999 |
| Legislative Services | $1,985 | $1,985 | |
| Member Program Services and Educational Support | $330 | $330 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,214 | TotalAmt |
| Program Services | $233,171 | ProgramServicesAmt |
| Management And General | $121,043 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,122 | BOYAmt |
| EOY | $200,489 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,092 | BOYAmt |
| EOY | $14,792 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $283,214 | BOYAmt |
| EOY | $215,281 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,256 | BOYAmt |
| EOY | $15,922 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,218 | BOYAmt |
| EOY | $16,779 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,474 | BOYAmt |
| EOY | $32,701 | 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 | $232,740 | BOYAmt |
| EOY | $182,580 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,740 | BOYAmt |
| EOY | $182,580 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $283,214 | BOYAmt |
| EOY | $215,281 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$50,160 | 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 |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
| Public Support CY170 | 0.00000 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $211,997 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $216,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $248,268 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $306,934 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $296,781 | CurrentTaxYearAmt |
| Total | $1,280,182 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $181,525 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $201,136 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $148,875 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $926 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,398 | CurrentTaxYearAmt |
| Total | $538,860 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $393,522 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $417,338 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $397,143 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $307,860 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $303,179 | CurrentTaxYearAmt |
| Total | $1,819,042 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,819,042 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,103 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,516 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,515 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $875 | CurrentTaxYearAmt |
| Total | $19,324 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,103 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,516 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,515 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $875 | CurrentTaxYearAmt |
| Total | $19,324 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $396,625 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $423,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $403,658 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $310,175 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $304,054 | CurrentTaxYearAmt |
| Total | $1,838,366 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98950 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98960 | PublicSupportPY509Pct |
| Investment Income CY | 0.01050 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01040 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $21,190 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $21,190 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $333,024 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $354,214 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $70,843 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $17,711 | FilingOrganizationsTotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deposits | Desc |
| Book Value | $14,792 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $14,792 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc |
|---|
| Federal income taxes |
| Accrued Expenses |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Policy Ref T And E Expnss | false | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Miller Pamela | PersonNm |
| Title | Former ED | TitleTxt |
| Base Compensation Filing Org | $112,522 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $112,522 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 1 | The California Association of LAFCOs CALAFCO was founded in 1971. CALAFCO serves as an organization dedicated to assisting member LAFCos 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 LAFCos and other governmental agencies. |
| Form 990, Part IV, Section A, 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, Part VI, Section B, Line 11B | The Executive Officer is required to prepare or have prepared and filed, in a timely manner, such annual reports and forms as required by the Internal Revenue Service, State of California and other regulatory agencies Form 990, 199 and RRF-1 to satisfy the Associations corporation and not-for-profit status responsibilities and obligations. In addition, each member of the Board is supplied a copy of the forms which are reviewed with the Associations outside CPA and formally approved by Board resolution. |
| Form 990, Part VI, Section B, 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, Part VI, Section B, 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, Part IX, Line 11G | Koff Associates 21,000 CV Strategies 10,008 Hurst Brooks 4,438 Other 225 |
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