CALIFORNIA STORMWATER QUALITY ASSOCIATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA STORMWATER QUALITY ASSOCIATION (EIN 55-0797265)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-04-13
- IRS object ID
- 201121039349300117
- Schema version
- 2010v3.2
- 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) |
|---|---|---|
| Timestamp | 2011-04-13T13:15:46-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BURR PILGER MAYER INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 CALIFORNIA STREET SUITE 1300 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550797265 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STORMWATER QUALITY ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CALI | NameControl |
| Phone | 6503661042 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2105 | AddressLine1 |
| City | MENLO PARK | City |
| State | CA | State |
| ZIP Code | 940262105 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GEOFF BROSSEAU | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6503661042 | Phone |
| Date Signed | 2011-04-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DEBORAH KAMINSKI | Name |
| Phone | 4154215757 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | GEOFF BROSSEAU | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2105 | AddressLine1 |
| City | MENLO PARK | City |
| State | CA | State |
| ZIP Code | 940262105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 926482 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CASQA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 339834 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 406675 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 339134 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 515991 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2849 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1396 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1005 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2420 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 682822 | TotalRevenuePriorYear |
| Total Revenue Current Year | 926482 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 234998 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 282247 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 484576 | OtherExpensePriorYear |
| Other Expenses Current Year | 498826 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 719574 | TotalExpensesPriorYear |
| Total Expenses Current Year | 781073 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -36752 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 145409 | RevenuesLessExpensesCY |
| Total Assets BOY | 207468 | TotalAssetsBOY |
| Total Assets EOY | 332796 | TotalAssetsEOY |
| Total Liabilities BOY | 75996 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 104422 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 131472 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 228374 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 370438 | Expense |
| Revenue | 242478 | Revenue |
| Description | GUIDANCE 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 206158 | Expense |
| Revenue | 253803 | Revenue |
| Description | CONFERENCE: THE ANNUAL CONFERENCE PROVIDES A TECHNICAL FORUM FOR ALL INTERESTED PARTIES TO DISCUSS STORMWATER RELATED ISSUES. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 42209 | Expense |
| Revenue | 22130 | Revenue |
| Description | ASSOCIATION MEETINGS/WEBCASTS: THE QUARTERLY MEETINGS/WEBCASTS PROVIDE A TECHNICAL FORUM FOR ALL INTERESTED PARTIES TO DISCUSS STORMWATER RELATED ISSUES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 618805 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 19 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANNETTE BEVERS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9256423848 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4628 CARSON CT | AddressLine1 |
| City | PLEASANTON | City |
| State | CA | State |
| ZIP Code | 94588 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| SCOTT TAYLOR | |||||||
| CHAIR | 4.00 | X | X | 0 | 0 | 0 | |
| MATT YEAGER | |||||||
| VICE-CHAIR & PROGRAM COORDINATOR | 2.50 | X | X | 0 | 0 | 0 | |
| MARK WILLS | |||||||
| TREASURER | 3.00 | X | X | 0 | 0 | 0 | |
| JILL BICKNELL | |||||||
| SECRETARY | 3.00 | X | X | 0 | 0 | 0 | |
| LISA AUSTIN | |||||||
| DIRECTOR | 2.50 | X | 0 | 0 | 0 | ||
| RICHARD BOON | |||||||
| DIRECTOR | 2.50 | X | 0 | 0 | 0 | ||
| SHARON GOSSELIN | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| GERHARDT HUBNER | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| SCOTT MCGOWEN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| DANIEL ROURKE | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| RICHARD WATSON | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| GEOFF BROSSEAU | |||||||
| EXECUTIVE DIRECTOR | 25.00 | X | 282247 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 282247 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 324275 | MembershipDues |
| All Other Contributions | 82400 | AllOtherContributions |
| Total Contributions | 406675 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| CONFERENCES | 900099 | 253803 | 253803 |
| HANDBOOKS | 900099 | 135488 | 135488 |
| CGP TRAINING PROGRAM | 900099 | 104570 | 104570 |
| ASSOCIATION MTNG. DUES | 900099 | 22130 | 22130 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 515991 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1396 | TotalRevenueColumn |
| Exclusion | $1,396 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 2420 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2420 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 2420 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 926482 | TotalRevenueColumn |
| Related Or Exempt Function Income | 518411 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,396 | ExclusionAmount |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282247 | Total |
| Program Services | 183514 | ProgramServices |
| Management And General | 98733 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1626 | Total |
| Management And General | 1626 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32015 | Total |
| Management And General | 32015 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1307 | Total |
| Management And General | 1307 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 201524 | Total |
| Program Services | 201524 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1863 | Total |
| Management And General | 1863 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| EXECUTIVE PROGRAM CTEE | 220563 | 220563 | |
| MERCHANT ACCOUNT FEES | 19095 | 19095 | |
| HANDBOOK PROD & SHIP | 7329 | 7329 | |
| TELECONFERENCING | 4422 | 4422 | |
| MEMBERSHIP | 3049 | 3049 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6033 | Total |
| Program Services | 2826 | ProgramServices |
| Management And General | 3207 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 781073 | Total |
| Program Services | 618805 | ProgramServices |
| Management And General | 162268 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8902 | BOY |
| EOY | -2518 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 142795 | BOY |
| EOY | 292880 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 35901 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55771 | BOY |
| EOY | 3538 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2995 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 207468 | BOY |
| EOY | 332796 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 74556 | BOY |
| EOY | 82846 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1440 | BOY |
| EOY | 21576 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75996 | BOY |
| EOY | 104422 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 131472 | BOY |
| EOY | 219894 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 8480 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 131472 | BOY |
| EOY | 228374 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 207468 | BOY |
| EOY | 332796 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 145409 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -48507 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 268676 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 288626 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 397084 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 373859 | CurrentTaxYearMinus1Year |
| Current Tax Year | 428805 | CurrentTaxYear |
| Total | 1757050 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 207831 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 209228 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 272409 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 305109 | CurrentTaxYearMinus1Year |
| Current Tax Year | 493861 | CurrentTaxYear |
| Total | 1488438 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 476507 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 497854 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 669493 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 678968 | CurrentTaxYearMinus1Year |
| Current Tax Year | 922666 | CurrentTaxYear |
| Total | 3245488 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 3245488 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10928 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 12122 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9616 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2849 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1396 | CurrentTaxYear |
| Total | 36911 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10928 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 12122 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9616 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2849 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1396 | CurrentTaxYear |
| Total | 36911 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 20 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 1005 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2420 | CurrentTaxYear |
| Total | 3455 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 487445 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 509996 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 679109 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 682822 | CurrentTaxYearMinus1Year |
| Current Tax Year | 926482 | CurrentTaxYear |
| Total | 3285854 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.98770 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98440 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01120 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01520 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Total Revenue | 926482 | TotalRevenue |
| Total Expenses | 781073 | TotalExpenses |
| Excess Or Deficit For Year | 145409 | ExcessOrDeficitForYear |
| Other | -$48,507 | OtherAmount |
| Total Adjustments | -48507 | TotalAdjustments |
| Excess Or Deficit Per FS | 96902 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 926482 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 926482 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 926482 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 781073 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 781073 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 781073 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART XI, LINE 8 - OTHER ADJUSTMENTS: | Identifier |
| Explanation | PRIOR PERIOD ADJUSTMENT TO INVENTORY VALUATION -48,507. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GEOFF BROSSEAU | NamePerson |
| Base Compensation Filing Org | 282247 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 282247 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DIRECTOR LISA AUSTIN IS AN EMPLOYEE OF GEOSYNTEC, WHICH WAS PAID $1,848 DURING THE TAX YEAR FOR SERVICES RENDERED TO CASQA. BOARD MEMBER SCOTT TAYLOR IS AN EMPLOYEE OF RBF CONSULTING WHICH WAS PAID $3,121. SUCH RELATED PARTY TRANSACTION IS 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 7A | THE 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 7B | PER 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 11 | CASQA 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. | |
| ALL 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 12C | |
| INDEPENDENT BOARD MEMBERS DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, BASED ON COMPARABLE COMMUNITY POSITIONS. | FORM 990, PART VI, SECTION B, LINE 15A | |
| GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | PRIOR PERIOD ADJUSTMENT TO INVENTORY VALUATION -48,507. TOTAL TO FORM 990, PART XI, LINE 5: -48,507. | FORM 990, PART XI, LINE 5: |
| THE ORGANIZATION HAS AN AUDIT 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. | FORM 990, PART XI, LINE 2C: FINANCIAL STATEMENTS AND REPORTING: |
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