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Nonprofiteer
← CALIFORNIA MEDICAL ASSOCIATION

Form 990 for tax year 2023

Filed by CALIFORNIA MEDICAL ASSOCIATION.

Totals

Total revenue
$32,166,268
Total expenses
$31,898,458
Contributions and grants received
$4,221,633
Grants paid
$250,000
Program service revenue
$18,351,514
Investment income
$2,536
Other revenue
$9,590,585
Total assets, end of year
$49,063,500
Total liabilities, end of year
$36,205,501
Net assets or fund balances, end of year
$12,857,999
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$0

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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $1,250,000

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $2,971,633

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Membership Dues

    total $15,821,027 · related or exempt $15,821,027 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Conferences, Seminars, Workshops

    total $69,609 · related or exempt $69,609 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: CME Accreditation

    total $500,450 · related or exempt $500,450 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Affiliate Administrative Fees Revenue

    total $1,960,428 · related or exempt $1,780,460 · unrelated business $179,968 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $2,536 · related or exempt $0 · unrelated business $0 · excluded $2,536

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $1,750,341 · related or exempt $0 · unrelated business $0 · excluded $1,750,341

  • 6a · Gross rents

    real property $302,834 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $302,834 · personal property $0

  • 6d · Net rental income or loss

    total $302,834 · related or exempt $0 · unrelated business $0 · excluded $302,834

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 10a · Gross sales of inventory

    $102,194

  • 10b · Cost of goods sold

    $17,045

  • 10c · Net income from sales of inventory

    total $85,149 · related or exempt $85,149 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Reimbursement of Related Entity Costs

    total $7,369,460 · related or exempt $7,369,460 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Advertising

    total $55,561 · related or exempt $0 · unrelated business $55,561 · excluded $0

  • 11c · Other revenue: Administrative Fees

    total $38,383 · related or exempt $0 · unrelated business $38,383 · excluded $0

  • 11d · All other revenue

    total -$11,143 · related or exempt -$11,143 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $7,452,261

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $250,000

  • 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 $4,275,132

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $12,851,794

  • 8 · Pension plan contributions

    total $528,798

  • 9 · Other employee benefits

    total $2,363,347

  • 10 · Payroll taxes

    total $843,805

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $159,291

  • 11c · Fees: accounting

    total $62,081

  • 11d · Fees: lobbying

    total $933,360

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $473,762

  • 12 · Advertising and promotion

    total $246,489

  • 13 · Office expenses

    total $890,030

  • 14 · Information technology

    total $278,135

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,262,020

  • 17 · Travel

    total $914,392

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $1,366,750

  • 20 · Interest

    total $248,440

  • 21 · Payments to affiliates

    total $726,620

  • 22 · Depreciation, depletion and amortization

    total $490,671

  • 23 · Insurance

    total $166,203

  • 24a · Other expenses: Affiliate Subcontracted Program

    total $713,500

  • 24b · Other expenses: Settlement of Litigation

    total $550,000

  • 24c · Other expenses: CMA Education Committee

    total $491,160

  • 24d · Other expenses: Collection Fees

    total $315,157

  • 24e · All other expenses

    total $497,521

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,788,671 · end of year $4,937,170

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $361,948 · end of year $664,390

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $1,000,000

  • 8 · Inventories for sale or use

    beginning of year $22,948 · end of year $16,477

  • 9 · Prepaid expenses and deferred charges

    beginning of year $748,483 · end of year $851,330

  • 10a · Land, buildings and equipment: cost or other basis

    $6,943,549

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,357,004

  • 10c · Land, buildings and equipment, net

    beginning of year $2,481,812 · end of year $2,586,545

  • 11 · Investments: publicly traded securities

    beginning of year $51,470 · end of year $53,196

  • 12 · Investments: other securities

    beginning of year $5,802,934 · end of year $5,715,304

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $31,423,291 · end of year $33,239,088

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,802,578 · end of year $6,791,366

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $7,536,564 · end of year $9,271,871

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $4,306,130 · end of year $2,204,571

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $17,175,857 · end of year $17,937,693

  • 27 · Net assets without donor restrictions

    beginning of year $10,588,764 · end of year $12,032,307

  • 28 · Net assets with donor restrictions

    beginning of year $1,271,664 · end of year $825,692

Mission and programs · 2023

Mission

The California Medical Association, Inc. (CMA) is a voluntary, not-for-profit mutual benefit corporation which promotes the science and art of medicine, the protection of public health, the betterment of the medical profession, and to achieve health equity and justice. CMA serves its members through a comprehensive program of legislative, legal, regulatory, economic and social advocacy and member benefit programs. The value proposition of the organization emphasizes empowering physicians to lead the transformation of the health care system.

Activities or mission (Part I)

For 168 years strong, the California Medical Association has pursued its mission to promote the science and art of medicine, the protection of public health, the betterment of the medical profession, and to achieve health equity and justice.

  • In 2023, a monumental victory for physicians and patients alike, the California Medical Association achieved a historic milestone with the passage of budget legislation that provide the largest Medi-Cal rate increase in the state's history. This transformative step, which will make meaningful strides toward fulfilling Medi-Cal's promise of access to health care for millions of Californians, will be implemented in stages. The first stage of Medi-Cal rate increases will be in 2024, with greater increases in 2025.

  • The California Medical Association and the Coalition to Protect Access to Care, a broad and diverse group of health care organizations, filed a statewide ballot initiative with the California Attorney General's office to make permanent the transformative Medi-Cal rate increases established in the state budget. The Protect Access to Healthcare Act is critical to ensuring the accessibility and affordability of health care services for all Californians.

  • CMA advocacy was responsible for defeating or keeping several pieces of legislation that would have been harmful to patients from moving this year. Assembly Bill (AB) 616 would have required audited financial reports and statements from medical groups to be released to the public; Senate Bill (SB) 524 would have allowed retail chain pharmacists to furnish medications treating conditions identified through CLIA-waived tests performed by a pharmacist; AB 1570 would have allowed optometrists to perform delicate eye surgeries; and AB 1751 would have forced physicians to inform patients about nonpharmacological treatments for pain.

As filed on the 2023 return.

Listed in Part VII

  • Dustin E Corcoran

    Chief Executive Officer, California Medical Assoc.

    Total calculated
    $1,339,208
    From this org
    $1,227,159
    From related orgs
    $0
    Other
    $112,049
    Hours/week
    35 + 2 related

    Schedule J breakdown matched by us

    Base
    $854,437
    Bonus
    $350,000
    Other
    $22,722
    Deferred
    $52,200
    Nontaxable benefits
    $59,849
    Filer's total
    $1,339,208

  • Jamie Ostroff

    Chief Legal Officer and General Counsel

    Total calculated
    $752,570
    From this org
    $696,128
    From related orgs
    $0
    Other
    $56,442
    Hours/week
    35 + 1 related

    Schedule J breakdown matched by us

    Base
    $611,226
    Bonus
    $80,000
    Other
    $4,902
    Deferred
    $29,700
    Nontaxable benefits
    $26,742
    Filer's total
    $752,570

  • Lance R Lewis

    Chief Operating Officer

    Total calculated
    $722,140
    From this org
    $602,591
    From related orgs
    $0
    Other
    $119,549
    Hours/week
    35 + 2 related

    Schedule J breakdown matched by us

    Base
    $428,100
    Bonus
    $150,000
    Other
    $24,491
    Deferred
    $59,700
    Nontaxable benefits
    $59,849
    Filer's total
    $722,140

  • David T Ford

    CEO, CMA Physician Services Inc

    Total calculated
    $457,774
    From this org
    $399,661
    From related orgs
    $0
    Other
    $58,113
    Hours/week
    1 + 35 related

    Schedule J breakdown matched by us

    Base
    $332,933
    Bonus
    $65,000
    Other
    $1,728
    Deferred
    $29,700
    Nontaxable benefits
    $28,413
    Filer's total
    $457,774

  • Stuart Thompson

    Senior Vice President, Government Relations

    Total calculated
    $449,118
    From this org
    $388,594
    From related orgs
    $0
    Other
    $60,524
    Hours/week
    35 + 1 related

    Schedule J breakdown matched by us

    Base
    $345,714
    Bonus
    $42,000
    Other
    $880
    Deferred
    $32,400
    Nontaxable benefits
    $28,124
    Filer's total
    $449,118

  • Guadalupe M Diaz

    CEO, Physicians of Healthy California

    Total calculated
    $401,619
    From this org
    $337,212
    From related orgs
    $0
    Other
    $64,407
    Hours/week
    1 + 35 related

    Schedule J breakdown matched by us

    Base
    $263,791
    Bonus
    $54,000
    Other
    $19,422
    Deferred
    $29,700
    Nontaxable benefits
    $34,707
    Filer's total
    $401,620

  • Jesse Martin

    Chief Strategy Officer, CMA Physician Service Inc.

    Total calculated
    $374,662
    From this org
    $317,580
    From related orgs
    $0
    Other
    $57,082
    Hours/week
    0 + 35 related

    Schedule J breakdown matched by us

    Base
    $259,015
    Bonus
    $56,692
    Other
    $1,873
    Deferred
    $28,596
    Nontaxable benefits
    $28,486
    Filer's total
    $374,662

  • Janice Rocco

    Chief of Staff

    Total calculated
    $358,675
    From this org
    $307,401
    From related orgs
    $0
    Other
    $51,274
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $249,359
    Bonus
    $50,500
    Other
    $7,543
    Deferred
    $49,545
    Nontaxable benefits
    $1,729
    Filer's total
    $358,676

  • Sierra Alecia Sanchez

    Chief Strategy Officer

    Total calculated
    $357,137
    From this org
    $301,671
    From related orgs
    $0
    Other
    $55,466
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $240,544
    Bonus
    $60,000
    Other
    $1,126
    Deferred
    $27,180
    Nontaxable benefits
    $28,286
    Filer's total
    $357,136

  • Michael Steenburgh

    VP of Mbrshp Marketing and Component Relations

    Total calculated
    $304,071
    From this org
    $254,147
    From related orgs
    $0
    Other
    $49,924
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $208,464
    Bonus
    $42,000
    Other
    $3,682
    Deferred
    $22,797
    Nontaxable benefits
    $27,127
    Filer's total
    $304,070

  • Elizabeth McNeil

    Vice President, Federal Government Relations

    Total calculated
    $244,484
    From this org
    $201,654
    From related orgs
    $0
    Other
    $42,830
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $188,536
    Bonus
    $10,000
    Other
    $3,118
    Deferred
    $18,346
    Nontaxable benefits
    $24,484
    Filer's total
    $244,484

  • Michelle Chapanian

    Vice President, Governance

    Total calculated
    $240,524
    From this org
    $194,858
    From related orgs
    $0
    Other
    $45,666
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $179,327
    Bonus
    $15,000
    Other
    $531
    Deferred
    $17,573
    Nontaxable benefits
    $28,093
    Filer's total
    $240,524

  • Shannan Velayas

    Vice President, Strategic Communications

    Total calculated
    $216,388
    From this org
    $191,586
    From related orgs
    $0
    Other
    $24,802
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $184,839
    Bonus
    $6,000
    Other
    $747
    Deferred
    $5,641
    Nontaxable benefits
    $19,161
    Filer's total
    $216,388

  • Donaldo Hernandez MD

    Immediate Past President through Oct 2024

    Total calculated
    $147,858
    From this org
    $147,858
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Tanya W Spirtos MD

    President

    Total calculated
    $98,659
    From this org
    $98,659
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Robert E Wailes MD

    Immediate Past President through Oct 2023

    Total calculated
    $69,964
    From this org
    $69,964
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Shannon Udovic-Constant MD

    President-Elect

    Total calculated
    $59,537
    From this org
    $59,537
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Sergio R Flores MD

    Chair, Board of Trustees

    Total calculated
    $50,724
    From this org
    $50,724
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Lawrence C Cheung MD

    Vice-Speaker, House of Del. through Oct 2023

    Total calculated
    $21,050
    From this org
    $21,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • George Fouras MD

    Vice-Speaker, House of Del. through Oct 2024

    Total calculated
    $4,545
    From this org
    $4,545
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Eric Hansen DO

    Vice-Chair, Board of Trustees

    Total calculated
    $3,409
    From this org
    $3,409
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Jack Chou MD

    Speaker, House of Delegates

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Alex McDonald MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Anna Yap MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Brad Drexler MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Ciara Harraher MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Damodara Rajasekhar MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • David Friscia MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Diana R Shiba MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Edmon Soliman MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • James Washington III MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Janet Jacobson MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jason Cord MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jeffrey Klingman MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jerry Abraham MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • K Michael Conroy MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Katrina Peters MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Kim Newell-Green MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Maisha Draves MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Man Kit Leung MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Margaret Parsons MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Marti F Baum MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Michele Evans MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Nidhi Reddy

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Rachel Ekaireb MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Ramin Manshadi MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Rana Andary

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Ranjit S Rajpal MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Rene H Bravo MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Resa Caivano MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Robert Oldham MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Seema Sidhu MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Suparna Dutta MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Susan Murin MD MBA MSC

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Timothy Murphy MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Vincent Mason MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • William Tseng MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Adam Dougherty MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
The California Medical Association covers the cost of health club fees for a limited number of association executives. These expenses are included in the W-2 income for the Chief Executive Officer and other executives who receive this benefit. The CEO is reimbursed for first class airfare as part of his employment agreement that is approved by the Board. The corporation also pays for travel costs associated with officers' spouses attending the annual executive committee strategic planning retreat.
Schedule J, Part I, Line 4
The California Medical Association offers a 457B plan that Executive Officers are eligible to participate in - Dustin E Corcoran $22,500 and Lance R Lewis $30,000.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants 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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • CMA Holdings LLC

    Holding Company · CA · income $0 · assets $5,748,313

    Directly controlled by CMA

  • Medical Society Services LLC

    Consulting Services · CA · income $179,968 · assets $16,041

    Directly controlled by CMA

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • PSO Services LLC

    Related · Practice Management and Consulting Services · DE · 33% owned · share of income -$6,601 · share of assets $5,220 · general or managing partner

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • California Medical Association Ventures Inc

    C · Holding company · DE · 100% owned · controlled entity

    Directly controlled by CMA

  • CMA Physician Services Inc

    C · Physician Practice Improvement Services · DE · 0% owned

  • CMA Wellness Services Inc

    C · Physician Wellness · DE · 0% owned

Provenance

Return type
form_990
Tax year
2023
Filed
13 November 2024
IRS schema version
2023v5.0
Source object
202443199349301574

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