2013-02-13T14:49:22-08:00 2012-07-31 FRITZSCHE ASSOCIATES INC 1511 CORPORATE WAY STE 220 SACRAMENTO CA 958313890 990 2011-08-01 953048726 CALIFORNIA INDEPENDENT PETROLEUM ASSOCIATION CALI 9164471177 1112 I STREET SACRAMENTO CA 95814 ROCK ZIERMAN 2013-02-13 true JAMES H FRITZSCHE 9164222111 2011 2016-03-07 17:11:31Z 1650855 false false X WWW.CIPA.ORG X 1976 CA TO PROMOTE THE INDEPENDENT PETROLEUM PRODUCERS INDUSTRY IN CALIFORNIA AND THE UNITED STATES. 49 48 5 -28467 0 1444645 1590157 6728 807 30569 -7359 1481942 1583605 36500 0 0 468756 512433 0 0 943574 1117663 1448830 1630096 33112 -46491 1090995 2226926 280344 1462766 810651 764160 TO PROMOTE THE INDEPENDENT PETROLEUM PRODUCERS INDUSTRY IN CALIFORNIA AND THE UNITED STATES. false false PROVIDED OPPORTUNITIES FOR HUNDREDS OF INDUSTRY MEMBERS TO PROMOTE THEIR INDUSTRY IN A PROFESSIONAL AND EFFECTIVE MANNER. false false true false true false false false false false true false false false false true false true false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false true 31 0 true 5 true false false false false false false false false false false false false false false false X 49 48 false false false false true false true true true false false false true true false false true true true false false false X X ACCOUNTANT 9164471177 1112 I STREET SUITE 350 SACRAMENTO CA 95814 JIM STANDLEY 3.00 X X 0 0 0 MAC MCFARLAND 3.00 X X 0 0 0 DAVID KILPATRICK 3.00 X X 0 0 0 FRANK KOMIN 3.00 X X 0 0 0 JEFF DITTMAN 3.00 X X 0 0 0 GREGORY BROWN 3.00 X X 0 0 0 CRAIG BARTO 3.00 X X 0 0 0 DONALD MACPHERSON 3.00 X X 0 0 0 LARRY HUSKINS 3.00 X X 0 0 0 TIM CRAWFORD 3.00 X X 0 0 0 ROD ESON 3.00 X X 0 0 0 CHRIS HALL 3.00 X X 0 0 0 STEPHEN LAYTON 3.00 X X 0 0 0 KENNETH HUNTERS 3.00 X X 0 0 0 HORMOZ AMERI 3.00 X X 0 0 0 STEVEN RUSCH 5.00 X X 0 0 0 ROCK ZIERMAN 40.00 X 143736 0 37158 143736 37158 1 false true false 0 0 VOLUNTARY ASSESSMENTS 900099 192165 192165 SEMINARS 519100 7284 7284 MEMBERSHIP DUES 561499 892986 892986 ANNUAL MEETING 900099 497722 497722 1590157 807 807 0 0 18452 47919 -29467 -29467 -29467 0 33999 19331 14668 14668 0 0 OTHER MISC REVENUE 900099 6440 6440 ADVERTISING 541800 1000 1000 7440 1583605 1596597 -28467 15475 0 0 0 0 180894 0 241465 8951 53471 27652 0 101159 31226 373885 0 0 0 0 4758 0 0 27500 56566 0 250069 12807 0 4891 7103 BOARD OF DIRECTORS EXPENSE 17871 ADMIN SERVICES 51359 SPECIAL SERVICES 57412 MEMBERSHIP COMMUNICATION 65198 55859 1630096 0 0 0 275008 84376 731894 151766 0 75418 114264 0 0 0 0 0 1887893 11373 8675 1876520 0 0 0 0 0 1090995 2226926 44046 117712 236298 214756 1130298 280344 1462766 X 810651 764160 810651 764160 1090995 2226926 -46491 X false true true X false false false false false false 1071609 373885 373885 631887 154665 154665 1714896 10718 1704178 18332 655 17677 1876520 Part X Part X : FIN48 Footnote 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. false FALL GOLF TOURNAMENT 33999 33999 16662 2669 33999 33999 16662 2669 19331 14668 false false false ROCK ZIERMAN 113736 30000 5328 31830 180894 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 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 11 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 7b 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 6 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.