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Nonprofiteer
← CALIFORNIA INTERSCHOLASTIC FEDERATION

Form 990 for tax year 2023

Filed by CALIFORNIA INTERSCHOLASTIC FEDERATION.

Totals

Total revenue
$9,459,732
Total expenses
$7,541,926
Contributions and grants received
$4,655,752
Grants paid
$0
Program service revenue
$4,518,292
Investment income
$285,688
Other revenue
$0
Total assets, end of year
$15,027,711
Total liabilities, end of year
$5,327,720
Net assets or fund balances, end of year
$9,699,991
Program services expenses (Part IX)
$5,315,026
Management and general expenses
$1,613,124
Fundraising expenses
$613,776
Program service expenses (Part III)
$5,315,026

Program services were 70.5% 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.

  • 1b · Membership dues

    $1,586,275

  • 1e · Government grants (contributions)

    $1,316,776

  • 1f · All other contributions, gifts and grants

    $1,752,701

  • 2a · Program service revenue: Athletic events

    total $2,908,665 · related or exempt $2,908,665

  • 2b · Program service revenue: Broadcast fees

    total $880,568 · related or exempt $880,568

  • 2c · Program service revenue: Coaching education

    total $262,603 · related or exempt $262,603

  • 2d · Program service revenue: Contract revenues

    total $466,456 · related or exempt $466,456

  • 3 · Investment income

    total $285,688 · excluded $285,688

  • 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

  • 11e · Other revenue, total

    $0

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 $998,875 · program services $998,875

  • 5 · Compensation of officers, directors and key employees

    total $619,232 · program services $355,205 · management and general $143,111 · fundraising $120,916

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $763,595 · program services $481,405 · management and general $42,188 · fundraising $240,002

  • 8 · Pension plan contributions

    total $310,826 · program services $188,050 · management and general $41,651 · fundraising $81,125

  • 9 · Other employee benefits

    total $845,839 · program services $420,356 · management and general $366,652 · fundraising $58,831

  • 10 · Payroll taxes

    total $95,547 · program services $66,501 · management and general $15,383 · fundraising $13,663

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $599,521 · program services $401,679 · management and general $197,842

  • 11c · Fees: accounting

    total $23,448 · management and general $23,448

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $33,760 · management and general $33,760

  • 11g · Fees: other

    total $67,298 · program services $55,444 · management and general $11,854

  • 12 · Advertising and promotion

    total $41,114 · fundraising $41,114

  • 13 · Office expenses

    total $48,398 · management and general $48,398

  • 14 · Information technology

    total $18,580 · program services $6,689 · management and general $11,891

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $604,474 · program services $565,183 · management and general $39,291

  • 17 · Travel

    total $844,433 · program services $793,767 · management and general $50,666

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $21,654 · management and general $21,654

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $32,417 · management and general $32,417

  • 23 · Insurance

    total $368,845 · program services $188,111 · management and general $180,734

  • 24a · Other expenses: Governance

    total $318,273 · management and general $318,273

  • 24b · Other expenses: Game officials

    total $299,433 · program services $299,433

  • 24c · Other expenses: Awards

    total $218,778 · program services $218,778

  • 24d · Other expenses: Athletic events

    total $119,469 · program services $119,469

  • 24e · All other expenses

    total $248,117 · program services $156,081 · management and general $33,911 · fundraising $58,125

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,580,327 · end of year $4,701,750

  • 2 · Savings and temporary cash investments

    beginning of year $1,532,974 · end of year $1,637,916

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $4,999 · end of year $5,058

  • 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 $21,525 · end of year $7,835

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

    $1,469,958

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

    $716,705

  • 10c · Land, buildings and equipment, net

    beginning of year $783,453 · end of year $753,253

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $5,246,356 · end of year $7,921,899

  • 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 $358,846 · end of year $475,934

  • 19 · Deferred revenue

    beginning of year $686,433 · end of year $743,170

  • 25 · Other liabilities

    beginning of year $4,379,122 · end of year $4,108,616

  • 27 · Net assets without donor restrictions

    beginning of year $7,745,233 · end of year $9,699,991

Mission and programs · 2023

Mission

Athletic competition is an integral part of the high school experience. CIF is uniquely positioned to foster student growth in values and ethics.

Activities or mission (Part I)

CIF is the governing body for high school sports in California and CIF membership includes both public and private high schools. CIF strives to strengthen the integrity of students across the state by promoting the concepts of sportsmanship, honesty and quality academics.

  • The California Interscholastic Federation was organized in 1914 and then registered as a nonprofit corporation under the laws of the State of California in 1977. Athletic competition is an integral part of the high school experience. CIF is uniquely positioned to foster student growth in values and ethics. CIFs ideal of Pursuing Victory with Honor, provides the opportunity to dramatically influence the actions of the athletic community. These priorities advance the highest principles of character trustworthiness, respect, responsibility, fairness, caring and good citizenship.

    Expenses $5,315,026 · Grants $998,875 · Revenue $4,518,292

As filed on the 2023 return.

Listed in Part VII

  • Ronald Nocetti

    Exec Director

    Total calculated
    $371,483
    From this org
    $275,289
    From related orgs
    $0
    Other
    $96,194
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $275,289
    Bonus
    not reported
    Other
    not reported
    Deferred
    $56,700
    Nontaxable benefits
    $39,494
    Filer's total
    $371,483

  • Brian Seymour

    Assoc Exec Director

    Total calculated
    $257,832
    From this org
    $198,721
    From related orgs
    $0
    Other
    $59,111
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,721
    Bonus
    not reported
    Other
    not reported
    Deferred
    $26,617
    Nontaxable benefits
    $32,494
    Filer's total
    $257,832

  • BOBBI MADSEN

    Director

    Total calculated
    $197,179
    From this org
    $145,222
    From related orgs
    $0
    Other
    $51,957
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,222
    Bonus
    not reported
    Other
    not reported
    Deferred
    $19,463
    Nontaxable benefits
    $32,494
    Filer's total
    $197,179

  • CHRIS FAHEY

    Corp Sponsor Dir

    Total calculated
    $192,916
    From this org
    $141,036
    From related orgs
    $0
    Other
    $51,880
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,036
    Bonus
    not reported
    Other
    not reported
    Deferred
    $19,386
    Nontaxable benefits
    $32,494
    Filer's total
    $192,916

  • WILLIAM CHAVARIN

    Director

    Total calculated
    $187,210
    From this org
    $131,690
    From related orgs
    $0
    Other
    $55,520
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,690
    Bonus
    not reported
    Other
    not reported
    Deferred
    $17,654
    Nontaxable benefits
    $37,866
    Filer's total
    $187,210

  • CAROLYN ROBINSON

    Director

    Total calculated
    $181,838
    From this org
    $131,690
    From related orgs
    $0
    Other
    $50,148
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,690
    Bonus
    not reported
    Other
    not reported
    Deferred
    $17,654
    Nontaxable benefits
    $32,494
    Filer's total
    $181,838

  • REBBECA SY

    Media Relations

    Total calculated
    $165,134
    From this org
    $115,452
    From related orgs
    $0
    Other
    $49,682
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,452
    Bonus
    not reported
    Other
    not reported
    Deferred
    $17,188
    Nontaxable benefits
    $32,494
    Filer's total
    $165,134

  • Marty Bitter

    President

    Total calculated
    $0
    Hours/week
    4

  • John Becker

    President Elect

    Total calculated
    $0
    Hours/week
    4

  • Monica Colunga

    Past President

    Total calculated
    $0
    Hours/week
    4

  • Terrence Barnum

    Director

    Total calculated
    $0
    Hours/week
    2

  • Scott Giusti

    Director

    Total calculated
    $0
    Hours/week
    2

  • Alton Nelson

    Director

    Total calculated
    $0
    Hours/week
    2

  • Sandy Noujaim

    Director

    Total calculated
    $0
    Hours/week
    2

  • Marybeth Ortiz

    Director

    Total calculated
    $0
    Hours/week
    2

  • Doreen Osumi

    Director

    Total calculated
    $0
    Hours/week
    2

  • Louie Rocha

    Director

    Total calculated
    $0
    Hours/week
    2

  • Jeffrey Taylor

    Director

    Total calculated
    $0
    Hours/week
    2

  • Natalie Thorne

    Director

    Total calculated
    $0
    Hours/week
    2

  • Doug Williams

    Director

    Total calculated
    $0
    Hours/week
    2

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

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study

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

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
2023
Filed
5 November 2024
IRS schema version
2023v5.1
Source object
202423109349303737

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