Form 990 for tax year 2022
Filed by CALIFORNIA SPECIAL DISTRICTS ASSOC.
Totals
- Total revenue
- $6,026,532
- Total expenses
- $5,862,448
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $5,874,307
- Investment income
- $80,780
- Other revenue
- $71,445
- Total assets, end of year
- $9,318,904
- Total liabilities, end of year
- $5,419,753
- Net assets or fund balances, end of year
- $3,899,151
- 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: Annual Conference
total $405,745 · related or exempt $405,745
-
2b · Program service revenue: Board Secretary Conferenc
total $205,315 · related or exempt $205,315
-
2c · Program service revenue: GM Summit Revenues
total $156,195 · related or exempt $156,195
-
2d · Program service revenue: Membership Dues
total $4,427,051 · related or exempt $4,427,051
-
2e · Program service revenue: Non Profit Administration
total $155,781 · related or exempt $155,781
-
2f · All other program service revenue
total $524,220 · related or exempt $524,220
-
3 · Investment income
total $80,780 · excluded $80,780
-
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: CSDA Magazine
total $71,445 · related or exempt $71,445
-
11e · Other revenue, total
$71,445
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 $592,685
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $2,352,869
-
8 · Pension plan contributions
total $227,605
-
9 · Other employee benefits
total $285,894
-
10 · Payroll taxes
total $375,845
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $9,747
-
11c · Fees: accounting
total $14,200
-
11d · Fees: lobbying
total $183,843
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $78,520
-
12 · Advertising and promotion
total $196,794
-
13 · Office expenses
total $17,405
-
14 · Information technology
total $76,870
-
15 · Royalties
total $0
-
16 · Occupancy
total $220,617
-
17 · Travel
total $171,647
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $721,308
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $49,216
-
23 · Insurance
total $13,722
-
24a · Other expenses: Dues & Subscriptions
total $136,976
-
24b · Other expenses: Bank Charges
total $45,414
-
24c · Other expenses: Telephone
total $29,285
-
24d · Other expenses: Training
total $15,479
-
24e · All other expenses
total $46,507
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,989,854 · end of year $8,093,391
-
2 · Savings and temporary cash investments
beginning of year $4,873,824 · end of year $274,056
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $43,112 · end of year $21,803
-
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 $63,015 · end of year $73,386
-
10a · Land, buildings and equipment: cost or other basis
$501,428
-
10b · Land, buildings and equipment: accumulated depreciation
$458,224
-
10c · Land, buildings and equipment, net
beginning of year $82,056 · end of year $43,204
-
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
beginning of year $996,850 · end of year $813,064
-
17 · Accounts payable and accrued expenses
beginning of year $269,162 · end of year $267,177
-
19 · Deferred revenue
beginning of year $4,049,148 · end of year $4,328,189
-
25 · Other liabilities
beginning of year $995,334 · end of year $824,387
-
27 · Net assets without donor restrictions
beginning of year $3,735,067 · end of year $3,899,151
Mission and programs · 2022
Mission
CSDA is the voice for all special districts, providing members with the resources necessary to best serve their communities.
-
To provide legislative advocacy, education, and member services for all special districts.
As filed on the 2022 return.
Listed in Part VII
-
Neil McCormick
CEO
- Total calculated
- $367,169
- From this org
- $318,922
- From related orgs
- $0
- Other
- $48,247
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $318,922
- Bonus
- not reported
- Other
- not reported
- Deferred
- $20,500
- Nontaxable benefits
- $27,747
- Filer's total
- $367,169
-
Kyle Packham
Advocacy Director
- Total calculated
- $228,930
- From this org
- $202,341
- From related orgs
- $0
- Other
- $26,589
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $202,341
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported + $26,589 related
- Filer's total
- $202,341 + $26,589 related
-
Rick Wood
Finance & Admin
- Total calculated
- $225,516
- From this org
- $188,854
- From related orgs
- $0
- Other
- $36,662
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $188,854
- Bonus
- not reported
- Other
- not reported
- Deferred
- $9,793
- Nontaxable benefits
- $26,869
- Filer's total
- $225,516
-
Mustafa Hessabi
Deputy GC
- Total calculated
- $174,704
- From this org
- $149,880
- From related orgs
- $0
- Other
- $24,824
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $149,880
- Bonus
- not reported
- Other
- not reported
- Deferred
- $7,200
- Nontaxable benefits
- not reported + $17,624 related
- Filer's total
- $157,080 + $17,624 related
-
Megan Hemming
Development Dir.
- Total calculated
- $166,440
- From this org
- $118,221
- From related orgs
- $0
- Other
- $48,219
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $118,221
- Bonus
- not reported
- Other
- not reported
- Deferred
- $20,500
- Nontaxable benefits
- not reported + $27,719 related
- Filer's total
- $138,721 + $27,719 related
-
Cassandra Decker-Strawn
Dir. Member Serv.
- Total calculated
- $159,358
- From this org
- $135,013
- From related orgs
- $0
- Other
- $24,345
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $135,013
- Bonus
- not reported
- Other
- not reported
- Deferred
- $4,580
- Nontaxable benefits
- not reported + $19,765 related
- Filer's total
- $139,593 + $19,765 related
-
Aaron Avery
- Total calculated
- $151,148
- From this org
- $123,408
- From related orgs
- $0
- Other
- $27,740
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $123,408
- Bonus
- not reported
- Other
- not reported
- Deferred
- $20,500
- Nontaxable benefits
- not reported + $7,240 related
- Filer's total
- $143,908 + $7,240 related
-
Noelle Mattock
Director
- Total calculated
- $0
- Hours/week
- 1
-
Jerry Gilmore
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Vince Ferrante
Director
- Total calculated
- $0
- Hours/week
- 1
-
Arlene Schafer
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Don Bartz
Director
- Total calculated
- $0
- Hours/week
- 1
-
Steve Perez
Director
- Total calculated
- $0
- Hours/week
- 1
-
Stan Caldwell
Director
- Total calculated
- $0
- Hours/week
- 1
-
Greg Orsini
Past President
- Total calculated
- $0
- Hours/week
- 1
-
Pete Kampa
Director
- Total calculated
- $0
- Hours/week
- 1
-
Jo MacKenzie
Director
- Total calculated
- $0
- Hours/week
- 1
-
Elaine Magner
Vice President
- Total calculated
- $0
- Hours/week
- 1
-
Lorenzo Rios
Director
- Total calculated
- $0
- Hours/week
- 1
-
Kim Seney
Director
- Total calculated
- $0
- Hours/week
- 1
-
Fred Ryness
Director
- Total calculated
- $0
- Hours/week
- 1
-
Ryan Clausnitzer
President
- Total calculated
- $0
- Hours/week
- 1
-
Patrick Ostly
Director
- Total calculated
- $0
- Hours/week
- 1
-
Chad Davisson
Director
- Total calculated
- $0
- Hours/week
- 1
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
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
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.
-
Special District Leadership Foundation
501(c)(3) · Education · CA
-
CSDA Finance Corporation
501(c)(4) · Finance · CA
-
Special District Risk Managment Authorit
Government - Risk Financing
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 26 April 2023
- IRS schema version
- 2022v5.0
- Source object
- 202301169349301675
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