Form 990 for tax year 2023
Filed by COMMUNITY ASSOCIATIONS INSTITUTE.
Totals
- Total revenue
- $1,051,657
- Total expenses
- $1,045,547
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $828,221
- Investment income
- $9,366
- Other revenue
- $214,070
- Total assets, end of year
- $827,666
- Total liabilities, end of year
- $557,821
- Net assets or fund balances, end of year
- $269,845
- Program services expenses (Part IX)
- $855,631
- Management and general expenses
- $189,916
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $855,631
Program services were 81.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: Awards Program
total $106,665 · related or exempt $106,665
-
2b · Program service revenue: Lunch Programs
total $409,865 · related or exempt $409,865
-
2c · Program service revenue: Membership Dues & Assessments
total $115,168 · related or exempt $115,168
-
2d · Program service revenue: Other Programs
total $43,970 · related or exempt $43,970
-
2e · Program service revenue: Symposium
total $124,515 · related or exempt $124,515
-
2f · All other program service revenue
total $28,038 · related or exempt $28,038
-
3 · Investment income
total $9,366 · related or exempt $9,366
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$146,220
-
8b · Fundraising events: direct expenses
$114,582
-
8c · Net income from fundraising events
total $31,638
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Directory
total $120,042 · unrelated business $120,042
-
11b · Other revenue: Magazine - OC View
total $47,390 · unrelated business $47,390
-
11c · Other revenue: Website
total $15,000 · unrelated business $15,000
-
11e · Other revenue, total
$182,432
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $98,958 · program services $79,166 · management and general $19,792
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $208,073 · program services $166,458 · management and general $41,615
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $24,480 · program services $19,584 · management and general $4,896
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $10,683 · management and general $10,683
-
11c · Fees: accounting
total $8,900 · management and general $8,900
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $551 · management and general $551
-
11g · Fees: other
total $36,178 · program services $36,178
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $9,556 · management and general $9,556
-
14 · Information technology
total $1,545 · management and general $1,545
-
15 · Royalties
total $0
-
16 · Occupancy
total $68,266 · program services $34,133 · management and general $34,133
-
17 · Travel
total $10,429 · program services $10,429
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $331,356 · program services $311,179 · management and general $20,177
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $19,298 · program services $15,438 · management and general $3,860
-
24a · Other expenses: Printing and Publications
total $84,422 · program services $77,639 · management and general $6,783
-
24b · Other expenses: Supplies and Prizes
total $41,980 · program services $41,980
-
24c · Other expenses: Credit Card Processing Fees
total $26,850 · program services $26,850
-
24d · Other expenses: Membership Dues
total $22,465 · program services $22,465
-
24e · All other expenses
total $41,557 · program services $14,132 · management and general $27,425
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $417,507 · end of year $334,393
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $12,255 · end of year $27,900
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $90,784 · end of year $105,112
-
10a · Land, buildings and equipment: cost or other basis
$5,707
-
10b · Land, buildings and equipment: accumulated depreciation
$1,021
-
10c · Land, buildings and equipment, net
beginning of year $2,949 · end of year $4,686
-
11 · Investments: publicly traded securities
beginning of year $301,002 · end of year $355,575
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $2,912 · end of year $12,062
-
25 · Other liabilities
beginning of year $561,092 · end of year $545,759
-
27 · Net assets without donor restrictions
beginning of year $260,493 · end of year $269,845
Mission and programs · 2023
Mission
To educate and inform those living in and working with common interest developments in Orange County, California.
-
CAI provided educational programs on community association operations and functions. Programs also provide literature and handouts of related printed matter. Public relations and social programs supplement and expand the educational programs and seek to foster interest in the chapter and to inform the public in gerneral, as to the nature of community assiciations and the purpose of CAI and to provide networking among members.
Expenses $855,631
As filed on the 2023 return.
Listed in Part VII
-
Russell Carpe
Director
- Total calculated
- $0
- Hours/week
- 2
-
Brittany Ketchum
Director
- Total calculated
- $0
- Hours/week
- 2
-
Chris Calano
Treasurer
- Total calculated
- $0
- Hours/week
- 2
-
Teresa Agnew
Director
- Total calculated
- $0
- Hours/week
- 2
-
Angela Weiss
Director
- Total calculated
- $0
- Hours/week
- 2
-
Julie Carter
Director
- Total calculated
- $0
- Hours/week
- 2
-
ShawnMarie Ward
Director
- Total calculated
- $0
- Hours/week
- 2
-
Mike Perlof
Director
- Total calculated
- $0
- Hours/week
- 2
-
Dave Potter
President Elect
- Total calculated
- $0
- Hours/week
- 2
-
Robert Spillar
President
- Total calculated
- $0
- Hours/week
- 2
-
Diane Weissberg
Director
- Total calculated
- $0
- Hours/week
- 2
-
Denice Kennedy
Executive Director
- Total calculated
- $0
- Hours/week
- 40
-
Deborah Conlon
Bookkeeper
- Total calculated
- $0
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Community Association Institute
Education regarding the comm assoc indus
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 13 June 2024
- IRS schema version
- 2023v5.0
- Source object
- 202401659349300440
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