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Nonprofiteer
← CALIFORNIA COUNTIES FOUNDATION INC

Form 990 for tax year 2024

Filed by CALIFORNIA COUNTIES FOUNDATION INC.

Totals

Total revenue
$1,957,485
Total expenses
$1,856,492
Contributions and grants received
$550,000
Grants paid
$0
Program service revenue
$1,374,200
Investment income
$31,166
Other revenue
$2,119
Total assets, end of year
$2,177,905
Total liabilities, end of year
$1,019,529
Net assets or fund balances, end of year
$1,158,376
Program services expenses (Part IX)
$1,810,356
Management and general expenses
$46,136
Fundraising expenses
$0
Program service expenses (Part III)
$1,810,356

Program services were 97.5% 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.

  • 1d · Related organizations

    $400,000

  • 1f · All other contributions, gifts and grants

    $150,000

  • 2a · Program service revenue: INSTITUTE REGISTRATION

    total $887,683 · related or exempt $887,683

  • 2b · Program service revenue: CSAC GRANT INITIATIVE

    total $485,417 · related or exempt $485,417

  • 2c · Program service revenue: PROF DEV ACADEMY

    total $1,100 · related or exempt $1,100

  • 3 · Investment income

    total $31,166 · excluded $31,166

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $2,119 · excluded $2,119

  • 11e · Other revenue, total

    $2,119

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $314,072 · program services $314,072

  • 7 · Other salaries and wages

    total $297,157 · program services $297,157

  • 8 · Pension plan contributions

    total $114,312 · program services $114,312

  • 9 · Other employee benefits

    total $54,434 · program services $54,434

  • 10 · Payroll taxes

    total $7,897 · program services $7,897

  • 11c · Fees: accounting

    total $24,178 · management and general $24,178

  • 11g · Fees: other

    total $530,211 · program services $525,461 · management and general $4,750

  • 13 · Office expenses

    total $14,891 · program services $14,394 · management and general $497

  • 14 · Information technology

    total $22,950 · program services $22,950

  • 17 · Travel

    total $56,870 · program services $40,159 · management and general $16,711

  • 19 · Conferences, conventions and meetings

    total $81,539 · program services $81,539

  • 24a · Other expenses: INSTRUCTOR EXPENSE

    total $222,479 · program services $222,479

  • 24b · Other expenses: EVENT

    total $112,883 · program services $112,883

  • 24c · Other expenses: EQUIPMENT

    total $76 · program services $76

  • 24e · All other expenses

    total $2,543 · program services $2,543

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $55,753 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $1,018,181 · end of year $725,519

  • 4 · Accounts receivable

    beginning of year $179,981 · end of year $602,311

  • 9 · Prepaid expenses and deferred charges

    beginning of year $83,415 · end of year $19,225

  • 11 · Investments: publicly traded securities

    beginning of year $707,570 · end of year $748,433

  • 14 · Intangible assets

    beginning of year $0 · end of year $31,671

  • 15 · Other assets

    beginning of year $56,482 · end of year $50,746

  • 17 · Accounts payable and accrued expenses

    beginning of year $215,545 · end of year $214,302

  • 19 · Deferred revenue

    beginning of year $315,948 · end of year $233,345

  • 21 · Escrow or custodial account liability

    beginning of year $56,482 · end of year $50,746

  • 25 · Other liabilities

    beginning of year $465,835 · end of year $521,136

  • 27 · Net assets without donor restrictions

    beginning of year $1,047,572 · end of year $1,158,376

Mission and programs · 2024

Mission

THE CALIFORNIA COUNTIES FOUNDATION SUPPORTS THE CONTINUING EDUCATION OF COUNTY ELECTED AND APPOINTED OFFICIALS IN LEADERSHIP, CITIZEN ENGAGEMENT AND KNOWLEDGE COMPETENCIES, AND EXPANSION OF THE KNOWLEDGE BASE OF CALIFORNIA COUNTIES THROUGH THE SUPPORT OF RESEARCH IN AREAS OF IMPORTANCE TO COUNTIES.

Activities or mission (Part I)

STRENGTHENING CALIFORNIA COUNTIES THROUGH PROFESSIONAL DEVELOPMENT AND SERVICES.

  • CSAC INSTITUTE - THE INSTITUTE OFFERS PROFESSIONAL EDUCATION AND CREDENTIAL OPPORTUNITIES MAINLY TO COUNTY SUPERVISORS AND SENIOR EXECUTIVES WHO HAVE FEW ACCESSIBLE OPPORTUNITIES FOR PROFESSIONAL CONTINUING EDUCATION.

    Expenses $1,074,852 · Revenue $888,783

  • THE CSAC GRANTS INITIATIVE PROGRAM OFFERS COUNTIES GUIDANCE THROUGH GRANT IDENTIFICATION, PREPARATION, AND WRITING. SERVICE REVENUE IS RECOGNIZED AS SERVICES ARE PERFORMED.

    Expenses $735,504 · Revenue $485,417

  • CALIFORNIA EMERGING TECHNOLOGY FUND (CETF) GRANT - CCF RECEIVED GRANTS FROM CETF IN FY23 AND FY24 TO HELP EDUCATE THE PUBLIC ABOUT THE AFFORDABLE CONNECTIVITY PROGRAM (ACP) AND TO PROVIDE COUNTY INPUT ABOUT DIGITAL EQUITY RELATED TO CETF'S BROADBAND ACCESS EQUITY DEPLOYMENT (BEAD) PLAN. CETF PROVIDES LEADERSHIP STATEWIDE TO CLOSE TO THE "DIGITAL DIVIDE" BY ACCELERATING THE DEPLOYMENT AND ADOPTION OF BROADBAND TO UNSERVED AND UNDERSERVED COMMUNITIES AND POPULATIONS. THE LAST SESSION OF THIS PROGRAM WAS HELD IN FY25.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Graham Knaus

    CEO & SECRETARY

    Total calculated
    $668,920
    From this org
    $0
    From related orgs
    $468,615
    Other
    $200,305
    Hours/week
    0.5 + 40.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $421,711 related
    Bonus
    $0
    Other
    $0 + $46,904 related
    Deferred
    $0 + $161,131 related
    Nontaxable benefits
    $0 + $39,174 related
    Filer's total
    $0 + $668,920 related

  • Susan Ellenberg

    PRESIDENT (AS OF 11/24)

    Total calculated
    $0
    Hours/week
    0.5 + 8 related

  • Jeff Griffiths

    PRESIDENT (THRU 11/24)

    Total calculated
    $0
    Hours/week
    0.5 + 8 related

  • Luis A Alejo - Vice

    PRESIDENT (AS OF 11/24)

    Total calculated
    $0
    Hours/week
    0.5 + 8 related

  • Belia Ramos

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • Sarah J Carrillo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Sonia M De La Rosa

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Tami Douglas-Schatz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Alan Fernandes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Miguel Figueroa

    DIRECTOR (THRU 04/25)

    Total calculated
    $0
    Hours/week
    0.5

  • John M Gioia

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Paul Nerland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Wendy Root Askew

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Terry Woodrow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Paul Danczyk

    COO

    Total calculated
    $311,632
    From this org
    $224,090
    From related orgs
    $0
    Other
    $87,542
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,256
    Bonus
    $34,500
    Other
    $12,334
    Deferred
    $53,917
    Nontaxable benefits
    $33,625
    Filer's total
    $311,632

  • Veronica Smith-Mitchell

    PROG/GRANTS DIRECTOR

    Total calculated
    $160,807
    From this org
    $104,064
    From related orgs
    $0
    Other
    $56,743
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $103,846
    Bonus
    $0
    Other
    $218
    Deferred
    $44,824
    Nontaxable benefits
    $11,919
    Filer's total
    $160,807

  • Chastity Benson

    FORMER COO

    Total calculated
    $446,307
    From this org
    $0
    From related orgs
    $299,601
    Other
    $146,706
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $273,643 related
    Bonus
    $0
    Other
    $0 + $25,958 related
    Deferred
    $0 + $133,186 related
    Nontaxable benefits
    $0 + $13,520 related
    Filer's total
    $0 + $446,307 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

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE FOUNDATION RELIED ON A RELATED ORGANIZATION TO DETERMINE THE COMPENSATION FOR THE FOUNDATION'S TOP MANAGEMENT OFFICIAL WHICH INCLUDED THE FOLLOWING: COMPENSATION SURVEY OR STUDY.

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

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.

Provenance

Return type
form_990
Tax year
2024
Filed
4 May 2026
IRS schema version
2024v5.5
Source object
202611259349301726

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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