Form 990 for tax year 2024
Filed by COUNTY COUNSELS ASSOCIATION OF CALIFORNIA.
Totals
- Total revenue
- $694,485
- Total expenses
- $739,610
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $680,273
- Investment income
- $13,817
- Other revenue
- $395
- Total assets, end of year
- $796,616
- Total liabilities, end of year
- $164,008
- Net assets or fund balances, end of year
- $632,608
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 0.0% 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: Conferences
total $230,791 · related or exempt $230,791
-
2b · Program service revenue: Membership Dues & Assessments
total $449,482 · related or exempt $449,482
-
3 · Investment income
total $13,817 · excluded $13,817
-
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
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Miscellaneous income
total $395 · excluded $395
-
11e · Other revenue, total
$395
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 $75,449
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $154,578
-
8 · Pension plan contributions
total $38,264
-
9 · Other employee benefits
total $32,157
-
10 · Payroll taxes
total $2,865
-
11a · Fees: management
total $14,300
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $21,350
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $4,747
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $10,815
-
14 · Information technology
total $30,315
-
15 · Royalties
total $0
-
16 · Occupancy
total $9,964
-
17 · Travel
total $5,167
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $335,017
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $4,622
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $74,883 · end of year $112,150
-
2 · Savings and temporary cash investments
beginning of year $688,192 · end of year $651,230
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $11
-
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 $32,430 · end of year $33,225
-
10a · Land, buildings and equipment: cost or other basis
$62,205
-
10b · Land, buildings and equipment: accumulated depreciation
$62,205
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
end of year $0
-
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 $54,920 · end of year $66,878
-
19 · Deferred revenue
beginning of year $50,364 · end of year $85,434
-
21 · Escrow or custodial account liability
beginning of year $12,488 · end of year $11,696
-
27 · Net assets without donor restrictions
beginning of year $677,733 · end of year $632,608
Mission and programs · 2024
Mission
The County Counsels' Association is comprised of public attorneys who provide legal advice and representation to California's 58 counties and other units of local government. The legal services needs of each county are substantially similar. However, geographic separation of the County Counsels can create a duplication of effort with respect to their services. The Association serves to mitigate duplication and improve the cost effectiveness of each office by creating a strong communication system linking each County Counsel. The Association provides the opportunity for a stronger, more unified voice for the public lawyer in serving the needs of clients.
Activities or mission (Part I)
Improve the quality of governmental law practiced in counties, encourage the highest legal ethics, and provide continuing education and training of members.
-
Conferences - The Association hosted multiple continuing legal education conferences for its members on a wide variety of topics, including child welfare, probate/mental health, public works, employment law, health and welfare, taxation, land use, and elections. In calendar year 2025, there were 564 attendees at the conferences. All sessions are also included on the Association's website to provide continuing legal education to all members through virtual, self-study sessions.
-
Electronic Communications - The Association maintained its membership-only website, dedicated to providing timely legal information to its members. The website includes a legal research database, and various communications tools that are used daily by the Association's members.
-
Association Committee Work The Association operates eleven Committees that review material on various topics and provide comments to administrative agencies as appropriate, including open meetings laws, opinion requests pending before the Attorney General, and matters pending before the Fair Political Practices Commission. The Committee also provides updates on such matters to the Association membership.
As filed on the 2024 return.
Listed in Part VII
-
Jennifer B Henning
Exec. Director
- Total calculated
- $76,247
- From this org
- $47,262
- From related orgs
- $0
- Other
- $28,985
- Hours/week
- 8
-
Katharine Elliot
President
- Total calculated
- $0
- Hours/week
- 0.5
-
Tiffany North
Sec/Treasurer
- Total calculated
- $0
- Hours/week
- 0.5
-
David Livingston
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Jennifer M Flores
Vice President
- Total calculated
- $0
- Hours/week
- 0.5
-
Rachel Van Mullem
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Edward Keirnan
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
John Nibbelin
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Brian E Washington
Past President
- Total calculated
- $0
- Hours/week
- 0.5
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.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 23 April 2026
- IRS schema version
- 2024v5.2
- Source object
- 202611139349301196
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