CALIFORNIA INDEPENDENT PETROLEUM: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA INDEPENDENT PETROLEUM (EIN 95-3048726)
- Tax period
- 2011-08-01 to 2012-07-31
- Filed
- 2013-02-13
- IRS object ID
- 201320449349301432
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-02-13T14:49:22-08:00 | Timestamp |
| Tax Period End Date | 2012-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRITZSCHE ASSOCIATES INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 CORPORATE WAY STE 220 | AddressLine1 |
| City | SACRAMENTO | City |
| State | CA | State |
| ZIP Code | 958313890 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953048726 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA INDEPENDENT PETROLEUM | BusinessNameLine1 |
| Business Name Line2 | ASSOCIATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CALI | NameControl |
| Phone | 9164471177 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1112 I STREET | AddressLine1 |
| City | SACRAMENTO | City |
| State | CA | State |
| ZIP Code | 95814 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROCK ZIERMAN | Name |
| Title | CEO | Title |
| Date Signed | 2013-02-13 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES H FRITZSCHE | Name |
| Phone | 9164222111 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1650855 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c | X | Organization501c |
| Web Site | WWW.CIPA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1976 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE THE INDEPENDENT PETROLEUM PRODUCERS INDUSTRY IN CALIFORNIA AND THE UNITED STATES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 49 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 48 | NbrIndependentVotingMembers |
| Total Nbr Employees | 5 | TotalNbrEmployees |
| Total Gross UBI | -28467 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1444645 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1590157 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6728 | InvestmentIncomePriorYear |
| Investment Income Current Year | 807 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 30569 | OtherRevenuePriorYear |
| Other Revenue Current Year | -7359 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1481942 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1583605 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 36500 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 468756 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 512433 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 943574 | OtherExpensePriorYear |
| Other Expenses Current Year | 1117663 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1448830 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1630096 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 33112 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -46491 | RevenuesLessExpensesCY |
| Total Assets BOY | 1090995 | TotalAssetsBOY |
| Total Assets EOY | 2226926 | TotalAssetsEOY |
| Total Liabilities BOY | 280344 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1462766 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 810651 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 764160 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE THE INDEPENDENT PETROLEUM PRODUCERS INDUSTRY IN CALIFORNIA AND THE UNITED STATES. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | PROVIDED OPPORTUNITIES FOR HUNDREDS OF INDUSTRY MEMBERS TO PROMOTE THEIR INDUSTRY IN A PROFESSIONAL AND EFFECTIVE MANNER. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | true | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 31 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 5 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 49 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 48 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Policies Reference Chapters | false | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | false | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | false | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ACCOUNTANT | NamePerson |
| Telephone Number | 9164471177 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1112 I STREET SUITE 350 | AddressLine1 |
| City | SACRAMENTO | City |
| State | CA | State |
| ZIP Code | 95814 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JIM STANDLEY | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| MAC MCFARLAND | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| DAVID KILPATRICK | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| FRANK KOMIN | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| JEFF DITTMAN | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| GREGORY BROWN | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| CRAIG BARTO | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| DONALD MACPHERSON | ||||||
| Director | 3.00 | X | X | 0 | 0 | 0 |
| LARRY HUSKINS | ||||||
| CO VP | 3.00 | X | X | 0 | 0 | 0 |
| TIM CRAWFORD | ||||||
| SAN JOSE VP | 3.00 | X | X | 0 | 0 | 0 |
| ROD ESON | ||||||
| NC VP | 3.00 | X | X | 0 | 0 | 0 |
| CHRIS HALL | ||||||
| LOS ANGELES VP | 3.00 | X | X | 0 | 0 | 0 |
| STEPHEN LAYTON | ||||||
| Secretary | 3.00 | X | X | 0 | 0 | 0 |
| KENNETH HUNTERS | ||||||
| Treasurer | 3.00 | X | X | 0 | 0 | 0 |
| HORMOZ AMERI | ||||||
| PAST CHAIRMAN | 3.00 | X | X | 0 | 0 | 0 |
| STEVEN RUSCH | ||||||
| Chairman | 5.00 | X | X | 0 | 0 | 0 |
| ROCK ZIERMAN | ||||||
| CEO | 40.00 | X | 143736 | 0 | 37158 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 143736 | TotalReportableCompFromOrg |
| Total Other Compensation | 37158 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| VOLUNTARY ASSESSMENTS | 900099 | 192165 | 192165 |
| SEMINARS | 519100 | 7284 | 7284 |
| MEMBERSHIP DUES | 561499 | 892986 | 892986 |
| ANNUAL MEETING | 900099 | 497722 | 497722 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1590157 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 807 | TotalRevenueColumn |
| Exclusion | $807 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 18452 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 47919 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -29467 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -29467 | TotalRevenueColumn |
| Unrelated Business Revenue | -29467 | UnrelatedBusinessRevenue |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 33999 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 19331 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14668 | TotalRevenueColumn |
| Exclusion | $14,668 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| OTHER MISC REVENUE | 900099 | 6440 | 6440 | |
| ADVERTISING | 541800 | 1000 | 1000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 7440 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1583605 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1596597 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -28467 | UnrelatedBusinessRevenue |
| Exclusion | $15,475 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180894 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 241465 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8951 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53471 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27652 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101159 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31226 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 373885 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4758 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27500 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56566 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 250069 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12807 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4891 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7103 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| BOARD OF DIRECTORS EXPENSE | 17871 |
| ADMIN SERVICES | 51359 |
| SPECIAL SERVICES | 57412 |
| MEMBERSHIP COMMUNICATION | 65198 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55859 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1630096 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 275008 | BOY |
| EOY | 84376 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 731894 | BOY |
| EOY | 151766 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75418 | BOY |
| EOY | 114264 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1887893 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11373 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8675 | BOY |
| EOY | 1876520 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1090995 | BOY |
| EOY | 2226926 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44046 | BOY |
| EOY | 117712 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 236298 | BOY |
| EOY | 214756 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1130298 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 280344 | BOY |
| EOY | 1462766 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 810651 | BOY |
| EOY | 764160 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 810651 | BOY |
| EOY | 764160 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1090995 | BOY |
| EOY | 2226926 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -46491 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 Pol Filed | false | Form1120PolFiled |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
| Dues Assessments | 1071609 | DuesAssessments |
| Non Ded Lobby Political Current | 373885 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 373885 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 631887 | AggrAmtReportedInDuesNotices |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 154665 | OtherCostOrOtherBasis |
| Book Value | 154665 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1714896 | OtherCostOrOtherBasis |
| Depreciation | 10718 | Depreciation |
| Book Value | 1704178 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 18332 | OtherCostOrOtherBasis |
| Depreciation | 655 | Depreciation |
| Book Value | 17677 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1876520 | TotalOfBookValueLandBuildings |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X | Identifier |
| Return Reference | Part X : FIN48 Footnote | ReturnReference |
| Explanation | CIPA and CNGPA have adopted the recent accounting guidance for recognizing and measuring uncertain tax positions. CIPA and CNGPA follow the statutory requirements for their income tax accounting and generally avoid risks associated with potentially problematic tax positions that may be challenged upon examination. Management believes any liability resulting from taxing authorities imposing additional income taxes from activities deemed to be unrelated to CIPA's and CNGPA's tax-exempt status would not have a material effect on the accompanying combined financial statements. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agreement Ref Fundraising | false | AgreementRefFundraising |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | FALL GOLF TOURNAMENT | NameOfEvent1 |
| Gross Receipts Event1 | 33999 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 33999 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 16662 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 2669 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 33999 | GrossReceiptsTotal |
| Gross Revenue Total Events | 33999 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 16662 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 2669 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 19331 | DirectExpenseSummaryEvents |
| Net Income Summary | 14668 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ROCK ZIERMAN | NamePerson |
| Base Compensation Filing Org | 113736 | BaseCompensationFilingOrg |
| Bonus Filing Org | 30000 | BonusFilingOrg |
| Deferred Comp Filing Org | 5328 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 31830 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 180894 | TotalCompensationFilingOrg |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Explanation of late filing: | The taxpayer, California Independent Petroleum Association (CIPA) has a sister organization, the California Independent Petroleum Association PAC (CIPAC). When preparing the application for extension (Form 8879) for CIPA for tax year 2011, an extension was inadvertently sent in for CIPAC instead. The tax software program (Lacerte) used to prepare the extension lists organizations by name using the first 30 characters or so of their respective names. Because of this limitation, CIPA and CIPAC both show up in the listing as having the same name. The identical names led to extension being filed for the incorrect entity.Due care was taken to file the extension in a timely manner. The error made was inadvertent and not due to willful neglect. When the error was discovered the return was promptly prepared and filed.Based on the foregoing, and under penalty of perjury, we believe that we have demonstrated reasonable cause for late filing and request that any penalties by abated. | |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | CIPA'S DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC, IF REQUESTED, AFTER THE REQUEST IS REVIEWED AND APPROVED BY cipa'S MANAGEMENT. | Form 990, Part VI, Line 19 |
| Form 990, Part VI, Line 11: Form 990 Review Process | CIPA'S FINANCE COMMITTEE REVIEWS THE FORM 990. IT IS ALSO AVAILABLE TO ANY MEMBER THAT REQUESTS IT. | Form 990, Part VI, Line 11 |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | BY-LAW CHANGES AND BOARD OF DIRECTORS MEMBERSHIP ARE SUBJECT TO FULL MEMBERSHIP VOTE. | Form 990, Part VI, Line 7b |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | PRODUCING MEMBERS SELECT MEMBERS OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MAKES ALL CRITICAL DECISIONS. | Form 990, Part VI, Line 6 |
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