CALIFORNIA STORMWATER QUALITY ASSOCIATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
CALIFORNIA STORMWATER QUALITY ASSOCIATION (EIN 55-0797265)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-14
IRS object ID
201441349349307489
Schema version
2013v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2014-05-14T17:11:50-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263839190PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BURR PILGER MAYER INCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1600 CALIFORNIA STREET SUITE 1300AddressLine1
CitySAN FRANCISCOCity
StateCAState
ZIP Code94108ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550797265EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CALIFORNIA STORMWATER QUALITY ASSOCIATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlCALIBusinessNameControlTxt
Phone6503661042PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2105AddressLine1
CityMENLO PARKCity
StateCAState
ZIP Code940262105ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEOFF BROSSEAUPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6503661042PhoneNum
Signature2014-05-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN PANETTAPreparerPersonNm
PTINP00365375PTIN
Phone4154215757PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGEOFF BROSSEAUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2105AddressLine1
CityMENLO PARKCity
StateCAState
ZIP Code940262105ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,362,972GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CASQA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROVIDE A TECHNICAL FORUM FOR STORMWATER RELATED INTERESTS TO ANALYZE AND EVALUATE SCIENTIFIC AND REGULATORY DATA INVOLVING THE DESIGN, CONSTRUCTION, OPERATION AND MAINTENANCE OF STORMWATER SYSTEMS. THE ORGANIZATION IS DIVIDED INTO TECHNICAL INTEREST SUB-UNITS, WHICH MONITOR, INVESTIGATE, ANALYZE, EVALUATE AND REPORT TO THE MEMBERSHIP AND OTHER INTERESTED PARTIES ISSUES SUCH AS THE NATURE, QUANTITY, SOURCE AND TRANSPORT OF URBAN POLLUTANTS IN THE STORMWATER FLOW; THE IMPACTS OF STORMWATER DISCHARGE ON RECEIVING WATERS; THE ACCURACY AND APPLICABILITY OF WATER QUALITY STANDARDS RELATIVE TO STORMWATER FLOWS AND DISCHARGE; THE EVALUATION OF EXISTING AND PROPOSED REGULATORY APPROVALS RELATIVE TO THE CONTROL OF STORMWATER OPERATIONS AND IMPACTS; AND THE DEVELOPMENT AND IMPROVEMENT OF STORMWATER SYSTEMS DESIGN AND OPERATION.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$416,323PYContributionsGrantsAmt
CY Contributions Grants$411,226CYContributionsGrantsAmt
PY Program Service Revenue$803,773PYProgramServiceRevenueAmt
CY Program Service Revenue$946,567CYProgramServiceRevenueAmt
PY Investment Income$580PYInvestmentIncomeAmt
CY Investment Income$574CYInvestmentIncomeAmt
PY Other Revenue$1,935PYOtherRevenueAmt
CY Other Revenue$4,605CYOtherRevenueAmt
PY Total Revenue$1,222,611PYTotalRevenueAmt
CY Total Revenue$1,362,972CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$301,715PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$307,658CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$865,487PYOtherExpensesAmt
CY Other Expenses$942,615CYOtherExpensesAmt
PY Total Expenses$1,167,202PYTotalExpensesAmt
CY Total Expenses$1,250,273CYTotalExpensesAmt
PY Revenues Less Expenses$55,409PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$112,699CYRevenuesLessExpensesAmt
Total Assets BOY$490,480TotalAssetsBOYAmt
Total Assets EOY$586,271TotalAssetsEOYAmt
Total Liabilities BOY$69,342TotalLiabilitiesBOYAmt
Total Liabilities EOY$52,434TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$421,138NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$533,837NetAssetsOrFundBalancesEOYAmt
MissionTHE SPECIFIC PURPOSE OF CALIFORNIA STORMWATER QUALITY ASSOCIATION IS TO ASSIST THOSE ENTITIES CHARGED WITH STORMWATER QUALITY MANAGEMENT RESPONSIBILITIES WITH THE DEVELOPMENT AND IMPLEMENTATION OF STORMWATER QUALITY GOALS AND PROGRAMS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$563,952ExpenseAmt
Revenue$546,734RevenueAmt
DescGUIDANCE PRODUCTION AND DISTRIBUTION: PROJECTS CONDUCTED BY THE ASSOCIATION RESULT IN GUIDANCE DOCUMENTS AND OTHER EDUCATIONAL MEDIA. THE GUIDANCE SERVE AS EDUCATIONAL SOURCES AND FORUMS TO THOSE INTERESTED IN STORMWATER ISSUES AND SYSTEMS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$326,098ExpenseAmt
Revenue$378,948RevenueAmt
DescCONFERENCE: THE ANNUAL CONFERENCE PROVIDES A TECHNICAL FORUM FOR ALL INTERESTED PARTIES TO DISCUSS STORMWATER RELATED ISSUES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$117,063ExpenseAmt
Revenue$25,490RevenueAmt
DescASSOCIATION MEETINGS/WEBCASTS: THE QUARTERLY MEETINGS/WEBCASTS PROVIDE A TECHNICAL FORUM FOR ALL INTERESTED PARTIES TO DISCUSS STORMWATER RELATED ISSUES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,007,113TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document13IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANNETTE BEVERSBusinessNameLine1
FieldValueIRS element (for citing)
Phone9256423848PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14628 CARSON CTAddressLine1
CityPLEASANTONCity
StateCAState
ZIP Code94588ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LISA AUSTIN
SECRETARY2.50Yes (X)Yes (X)$0$0$0
RICHARD BOON
CHAIR4.00Yes (X)Yes (X)$0$0$0
SHARON GOSSELIN
TREASURER3.00Yes (X)$0$0$0
GERHARDT HUBNER
VICE CHAIR2.00Yes (X)$0$0$0
SCOTT MCGOWEN
DIRECTOR2.00Yes (X)$0$0$0
JEFF ENDICOTT
DIRECTOR2.00Yes (X)$0$0$0
MATT FABRY
DIRECTOR2.00Yes (X)$0$0$0
ERICA RYAN
DIRECTOR2.00Yes (X)$0$0$0
REBECCA WINER-SKNOVOD
PROGRAM COORDINATOR2.00Yes (X)Yes (X)$0$0$0
JASON UHLEY
DIRECTOR2.00Yes (X)$0$0$0
RICHARD WATSON
DIRECTOR2.00Yes (X)$0$0$0
GEOFF BROSSEAU
EXECUTIVE DIRECTOR25.00Yes (X)$336,727$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$336,727TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonGEOFF BROSSEAUPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2105AddressLine1
CityMENLO PARKCity
StateCAState
ZIP Code94026ZIPCode
FieldValueIRS element (for citing)
ServicesPROGRAM DEVELOPMENT & ADMINISTRATIONServicesDesc
Compensation$336,727CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$411,226MembershipDuesAmt
Total Contributions$411,226TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAINING PROGRAMS900099$475,295$475,295
CONFERENCES900099$378,948$378,948
HANDBOOKS900099$66,834$66,834
ASSOCIATION MTNG. DUES900099$25,490$25,490
FieldValueIRS element (for citing)
Total Program Service Revenue$946,567TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$574TotalRevenueColumnAmt
Exclusion$574ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$4,605TotalRevenueColumnAmt
Related Or Exempt Func Income$4,605RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,605OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,362,972TotalRevenueColumnAmt
Related Or Exempt Func Income$951,172RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$574ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$307,658TotalAmt
Program Services$181,487ProgramServicesAmt
Management And General$126,171ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,027TotalAmt
Management And General$3,027ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$26,345TotalAmt
Management And General$26,345ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$356TotalAmt
Management And General$356ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$696TotalAmt
Management And General$696ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$33,664TotalAmt
Program Services$33,664ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,250TotalAmt
Management And General$3,250ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,573TotalAmt
Management And General$2,573ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EXECUTIVE PROGRAM CTEE$785,459$785,459
INFORMATION TECHNOLOGY$44,763$44,763
MERCHANT ACCOUNT FEES$28,931$28,931
HANDBOOK PROD & SHIP$6,503$6,503

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,048TotalAmt
Management And General$7,048ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,250,273TotalAmt
Program Services$1,007,113ProgramServicesAmt
Management And General$243,160ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$32,805BOYAmt
EOY$4,365EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$406,023BOYAmt
EOY$408,494EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$35,832BOYAmt
EOY$57,758EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,820BOYAmt
EOY$897EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,000BOYAmt
EOY$1,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$113,757EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$490,480BOYAmt
EOY$586,271EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$65,228BOYAmt
EOY$47,205EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,114BOYAmt
EOY$5,229EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$69,342BOYAmt
EOY$52,434EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$421,138BOYAmt
EOY$533,837EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$421,138BOYAmt
EOY$533,837EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$490,480BOYAmt
EOY$586,271EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$112,699ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$373,859CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$428,805CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$574,514CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$446,173CurrentTaxYearMinus1YearAmt
Current Tax Year$411,226CurrentTaxYearAmt
Total$2,234,577TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$305,109CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$493,861CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$851,532CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$773,923CurrentTaxYearMinus1YearAmt
Current Tax Year$946,567CurrentTaxYearAmt
Total$3,370,992TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$678,968CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$922,666CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,426,046CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,220,096CurrentTaxYearMinus1YearAmt
Current Tax Year$1,357,793CurrentTaxYearAmt
Total$5,605,569TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$5,605,569PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,849CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,396CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,025CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$580CurrentTaxYearMinus1YearAmt
Current Tax Year$574CurrentTaxYearAmt
Total$6,424TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,849CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,396CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,025CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$580CurrentTaxYearMinus1YearAmt
Current Tax Year$574CurrentTaxYearAmt
Total$6,424TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,005CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,420CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,865CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,935CurrentTaxYearMinus1YearAmt
Current Tax Year$4,605CurrentTaxYearAmt
Total$13,830TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$682,822CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$926,482CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,430,936CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,222,611CurrentTaxYearMinus1YearAmt
Current Tax Year$1,362,972CurrentTaxYearAmt
Total$5,625,823TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99640PublicSupportCY509Pct
Public Support PY5090.99500PublicSupportPY509Pct
Investment Income CY0.00110InvestmentIncomeCYPct
Investment Income PY0.00310InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescWEBSITE (NET OF AMORTIZATION)Desc
Book Value$113,757BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$113,757TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,362,972TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,362,972RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,362,972TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,250,273TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,250,273ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,250,273TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION REVIEWS AND ASSESSES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AGAINST MORE-LIKELYTHAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. AS THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN HAVE NOT HAD A MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. ACCORDINGLY, NO PROVISION FOR INCOME TAX IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGEOFF BROSSEAUPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$336,727BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$336,727TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2ON OCCASION, MEMBERS OF THE BOARD OF DIRECTORS ARE EMPLOYED BY FIRMS WHO HAVE BEEN HIRED BY CASQA TO PROVIDE PROFESSIONAL SERVICES. SUCH RELATED PARTY TRANSACTIONS ARE DISCUSSED IN CASQA'S BYLAWS UNDER ARTICLE IX (CONFLICTS OF INTERESTS). PER ARTICLE IX, SECTION 9.01, ANY MEMBER OF THE BOARD OF DIRECTORS MUST OBTAIN THE BOARD OF DIRECTORS' APPROVAL PURSUANT TO SECTION 9.02 OR SECTION 9.03 AND DISQUALIFY HIMSELF OR HERSELF FROM MAKING, PARTICIPATING IN THE MAKING OF, OR ATTEMPTING TO INFLUENCE ANY DECISIONS OF THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD OF DIRECTORS IF IT IS REASONABLY FORESEEABLE THAT THE DECISION IS ONE IN WHICH THE DIRECTOR HAS A MATERIAL FINANCIAL INTEREST. PER ARTICLE IX SECTION 9.05, A DIRECTOR WHO IS REQUIRED TO DISQUALIFY HIMSELF OR HERSELF SHALL IMMEDIATELY DISCLOSE THE INTEREST, WITHDRAW FROM ANY PARTICIPATION THE MATTER, REFRAIN FROM ATTEMPTING TO INFLUENCE ANY OTHER DIRECTOR, AND REFRAIN FROM VOTING.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION HAS MEMBERS, STOCKHOLDERS, OR OTHER PERSONS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. ALL REGULAR MEMBERS SHALL HAVE THE RIGHT TO VOTE, AS SET FORTH IN CASQA'S BYLAWS, ON THE ELECTION OF DIRECTORS. DURING THE ANNUAL MEETING OF MEMEBERS HELD ANNUALLY IN NOVEMBER, DIRECTORS SHALL BE ELECTED OR THE RESULT OF THE ELECTION PRESENTED IF WRITTEN BALLOT ELECTIONS ARE HELD BY MAIL OR EMAIL IN ADVANCE OF THIS MEETING AND OTHER PROPER BUSINESS MAY BE TRANSACTED.
FORM 990, PART VI, SECTION A, LINE 7BPER SECTIONS 3.19-3.22 OF THE BYLAWS, ONE THIRD OF THE VOTING POWER SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT ANY MEETING OF MEMBERS. VOTING MAY BE BY VOICE OR BY BALLOT, EXCEPT THAT ANY ELECTION OF DIRECTORS MUST BE BY BALLOT IF DEMANDED BEFORE THE VOTING BEGINS BY ANY MEMBER AT THE MEETING. EACH MEMBER ENTITLED TO VOTE MAY CAST ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. IF A QUORUM IS PRESENT, THE AFFIRMATIVE VOTE OF A MAJORITY OF THE VOTING POWER REPRESENTED AF THE MEETING, ENTITLED TO VOTE AND VOTING ON ANY MATTER, SHALL BE DEEMED THE ACT OF THE MEMBERS UNLESS THE VOTE OF A GREATER NUMBER, OR VOTING BY CLASSES, IS REQUIRED BY THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW OR BY THE ARTICLES OF INCORPORATION.
FORM 990, PART VI, SECTION B, LINE 11CASQA RETAINS A PROFESSIONAL CPA FIRM TO PREPARE THE TAX RETURNS. FORM 990 IS REVIEWED BY BOTH THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CALL MEMBERS OF THE BOARD MUST ANNUALLY PROVIDE A DISCLOSURE REGARDING ANY CONFLICT OF INTEREST. ADDITIONALLY, ANY MEMBER OF THE BOARD MUST OBTAIN THE FULL BOARD'S APPROVAL BEFORE ENTERING INTO A NEW MATERIAL FINANCIAL TRANSACTION THAT IS REASONABLY FORESEEABLE AS POSING A CONFLICT TO CASQA. BOARD APPROVAL MAY BE GRANTED IF A MAJORITY OF THE MEMBERS CONCLUDE (1) THE PROPOSED TRANSACTION IS FOR THE CORPROATION'S OWN BENEFIT, (2) THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO CASQA, AND (3) CASQA CANNOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES. ANY BOARD MEMBER IS DISQUALIFIED IF A TRANSACTION OR RELATIONSHIP PREVENTS THE MEMBER FROM APPLYING DISINTERESTED SKILL AND UNDIVIDED LOYALTY TO CASQA.
FORM 990, PART VI, SECTION B, LINE 15AINDEPENDENT BOARD MEMBERS DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, BASED ON COMPARABLE COMMUNITY POSITIONS.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST.
FORM 990, PART VII, SECTION A, LINE 1A:THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED ON PART VII INCLUDES PAYMENTS TO THE FOLLOWING INDEPENDENT CONTRACTORS. EXECUTIVE ASSISTANT - $47,115 EVENT COORDINATOR - $51,583 ACCOUNTANT - $6,351 TOTAL = $105,049
FORM 990, PART XI, LINE 2C: FINANCIAL STATEMENTS AND REPORTING:THE ORGANIZATION HAS A FINANCE COMMITTEE WHICH SELECTS AN INDEPENDENT CERTIFIED ACCOUNTING FIRM TO CONDUCT AN AUDIT AND PROVIDE THE FINANCIAL STATEMENT AND TAX SERVICES. THERE WAS NO CHANGE IN THE SELECTION OR OVERSIGHT PROCESS THIS YEAR.

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