2025-11-13T13:14:19-08:00 2025-07-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-08-01 900998397 California Interscholastic Federation Foundation CALI 9162394477 4658 Duckhorn Drive Sacramento CA 95834 Bobbi Madsen President 9162394477 2025-11-13 true true Douglas W Regalia P00186389 9253140390 2024 2025-03-06 01:10:19Z Bobbi Madsen 4658 Duckhorn Drive Sacramento CA 95834 286879 false X www.cifstate.org X 2013 CA CIF Foundation is the fundraising arm for The California Interscholastic Federation 3 3 0 0 518609 286879 0 0 0 518609 286879 8800 57720 0 0 0 0 97868 100 106668 57820 411941 229059 864860 1093919 0 864860 1093919 CIF Foundation is the fundraising arm for The California Interscholastic Federation false false 57720 57820 The CIF Foundation's purpose in the Sacramento region is to support education-based athletics by fundraising to rebuild and strengthen programs, ensuring students can continue participating by replacing equipment and supporting scholarships and conferences, and promoting character development through the CIF's Pursuing Victory with Honor initiative. 57720 true true false false false false false false false false false false false false false true false true false false false false false false false false false true true false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 3 3 false false false false false false false true true false true false true true true true true true true true false CA X X X Bobbi Madsen 9162394477 4658 Duckhorn Drive Sacramento CA 95834 X Bobbi Madsen President 0.50 40.00 X X 0 0 0 Brian Seymour Secretary 0.50 0.00 X X 0 0 0 Chris Fahey Treasurer 0.50 40.00 X X 0 0 0 0 false false false 0 286879 286879 0 0 0 0 0 0 0 0 0 0 286879 25920 25920 31800 31800 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 100 0 0 0 0 0 0 0 0 0 0 0 57820 57720 100 0 864860 1093919 0 0 0 0 0 0 0 0 0 0 0 0 0 0 864860 1093919 0 0 X 864860 1093919 864860 1093919 864860 1093919 229059 X X false true X true false X X 1 California Interscholastic Federati 510204405 10 false 0 0 1 0 true false false false false false false false false false false false false false false true true false X false false Part IV, Section A, Line 3b: Description Of When and How Organization Made The Determination The CIF Federation was created by the CIF to assist with fundraising activities. Part IV, Section A, Line 3c: Explain What Controls The Organization Put In Place Limited funds were raised. To date, monies have been retained by the CIF Foundation. Part IV, Section A, Line 4b: Description Of Control And Descretion Members of the Board acted in good faith and for the benefit of the Foundation. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 9156470 8869591 8869591 286879 286879 7831913 7774093 7774093 57820 57820 Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CIF is required to report information regarding its exposure to various tax positions taken by CIF and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CIF has adequately evaluated its current tax positions and has concluded that as of July 31, 2025, CIF does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CIF has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CIF continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CIF may periodically receive unrelated business income requiring CIF to file separate tax returns under federal and state statutes. Under such conditions, CIF calculates, accrues and remits the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Revenues reflected on CIF Tax Return $8869591 Part XII, Line 2d: Other expenses and losses per audited F/S Expenses reflected on CIF Tax Return $7774093 false CIF Schools 4658 Duckhorn Drive Sacramento CA 95834 Public Schools 25920 0 Heat/Air Quality Grants 1 0 Sportmanship Grants 64 31800 Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a The CIF Foundation has no employees. Form 990, Part VI, Section B, Line 15b The CIF Foundation has no employees. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Sacramento, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. California Interscholastic Federation 4658 Duckhorn Drive Sacramento CA 95834 510204405 High School Sporting Activities CA 501(c)(3) 509(a)(2) California Interscholastic Federation false false false true false false false false false false false false false false true true false false false false California Interscholastic Federation c 250000 Cost Basis