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Nonprofiteer
← CALIFORNIA AGRICULTURAL LEADERSHIP FOUNDATION

Form 990 for tax year 2023

Filed by CALIFORNIA AGRICULTURAL LEADERSHIP FOUNDATION.

Totals

Total revenue
$3,197,515
Total expenses
$3,073,686
Contributions and grants received
$1,625,227
Grants paid
$0
Program service revenue
$23,940
Investment income
$1,583,289
Other revenue
-$34,941
Total assets, end of year
$28,518,355
Total liabilities, end of year
$844,286
Net assets or fund balances, end of year
$27,674,069
Program services expenses (Part IX)
$1,684,921
Management and general expenses
$683,497
Fundraising expenses
$705,268
Program service expenses (Part III)
$1,684,921

Program services were 54.8% 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.

  • 1c · Fundraising events

    $183,836

  • 1f · All other contributions, gifts and grants

    $1,441,391

  • 2a · Program service revenue: STUDENT FEES

    total $23,940 · related or exempt $23,940

  • 3 · Investment income

    total $358,187 · excluded $358,187

  • 7a · Gross sales of assets other than inventory

    securities $1,771,663

  • 7b · Less cost or other basis and sales expenses

    securities $543,985 · other assets $2,576

  • 7c · Gain or loss

    securities $1,227,678 · other assets -$2,576

  • 7d · Net gain or loss

    total $1,225,102 · related or exempt -$2,576 · excluded $1,227,678

  • 8a · Fundraising events: gross income

    $370,906

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

    $183,836

  • 8b · Fundraising events: direct expenses

    $405,847

  • 8c · Net income from fundraising events

    total -$34,941 · excluded -$34,941

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $612,949 · program services $233,347 · management and general $206,700 · fundraising $172,902

  • 7 · Other salaries and wages

    total $548,131 · program services $208,672 · management and general $184,841 · fundraising $154,618

  • 8 · Pension plan contributions

    total $39,259 · program services $14,946 · management and general $13,239 · fundraising $11,074

  • 9 · Other employee benefits

    total $129,305 · program services $49,226 · management and general $43,604 · fundraising $36,475

  • 10 · Payroll taxes

    total $74,793 · program services $28,473 · management and general $25,222 · fundraising $21,098

  • 11f · Fees: investment management

    total $98,002 · management and general $98,002

  • 11g · Fees: other

    total $201,220 · program services $74,660 · management and general $10,370 · fundraising $116,190

  • 16 · Occupancy

    total $127,015 · program services $90,586 · management and general $14,919 · fundraising $21,510

  • 17 · Travel

    total $629,885 · program services $565,025 · management and general $13,828 · fundraising $51,032

  • 22 · Depreciation, depletion and amortization

    total $10,512 · program services $6,834 · management and general $3,678

  • 24a · Other expenses: OPERATING EXPENSES

    total $494,135 · program services $318,538 · management and general $55,228 · fundraising $120,369

  • 24b · Other expenses: PROGRAM AND EVENTS

    total $68,861 · program services $68,861

  • 24c · Other expenses: PROGRAM FEES

    total $39,619 · program services $25,753 · management and general $13,866

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $87,802 · end of year $183,015

  • 2 · Savings and temporary cash investments

    beginning of year $16,533 · end of year $409,527

  • 3 · Pledges and grants receivable

    beginning of year $1,728,781 · end of year $1,482,516

  • 4 · Accounts receivable

    beginning of year $750 · end of year $17,500

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,000 · end of year $6,000

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

    $64,220

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

    $37,548

  • 10c · Land, buildings and equipment, net

    beginning of year $34,241 · end of year $26,672

  • 11 · Investments: publicly traded securities

    beginning of year $24,612,510 · end of year $26,319,353

  • 14 · Intangible assets

    beginning of year $145,451 · end of year $73,772

  • 17 · Accounts payable and accrued expenses

    beginning of year $213,904 · end of year $356,208

  • 25 · Other liabilities

    beginning of year $518,453 · end of year $488,078

  • 27 · Net assets without donor restrictions

    beginning of year $3,753,709 · end of year $3,999,956

  • 28 · Net assets with donor restrictions

    beginning of year $22,146,002 · end of year $23,674,113

Mission and programs · 2023

Mission

TO ENHANCE THE LONG-TERM VIABILITY OF CALIFORNIA AGRICULTURE THROUGH LEADERSHIP DEVELOPMENT, WHICH IN TURN BENEFITS THE PEOPLE AND COMMUNITIES THAT AGRICULTURE SERVES. WE GROW LEADERS WHO MAKE A DIFFERENCE.

  • EDUCATIONAL - TO MOTIVATE AND PREPARE MEN AND WOMEN IN AGRICULTURE FOR MORE EFFECTIVE LEADERSHIP. EACH YEAR UP TO 48 FELLOWS STUDY BUSINESS, GOVERNMENT, ECONOMICS AND URBAN AFFAIRS IN THE SEVENTEEN-MONTH LEADERSHIP DEVELOPMENT PROGRAM THAT CONTAINS BOTH DOMESTIC AND INTERNATIONALLY-BASED SEMINARS. SHORTER TERM IMMERSIONS IN THE ISSUES IMPACTING CALIFORNIA AGRICULTURE ARE FACILITATED BY CALF STAFF, WITH SUPPORT FROM ALUMNI, THROUGH THE WASHINGTON D.C. EDUCATIONAL FELLOWSHIP PROGRAM AND THE CALIFORNIA EDUCATIONAL FELLOWSHIP PROGRAM.

    Expenses $1,684,921 · Revenue $21,364

As filed on the 2023 return.

Listed in Part VII

  • Mike Young

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Cameron Boswell

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Emily Rooney

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Paul Parreira

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jason Cole

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Rob Goff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Yissel Barajas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Correen Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Fidela Irigoyen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Joel Kimmelshue

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Martin Sancho-Madriz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dwight L Ferguson

    PRESIDENT & CEO

    Total calculated
    $341,853
    From this org
    $304,155
    From related orgs
    $0
    Other
    $37,698
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $304,155
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $37,698
    Filer's total
    $341,853

  • Abby Taylor Silva

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $234,838
    From this org
    $209,822
    From related orgs
    $0
    Other
    $25,016
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,822
    Bonus
    $0
    Other
    $0
    Deferred
    $10,952
    Nontaxable benefits
    $14,064
    Filer's total
    $234,838

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 · Discretionary spending account
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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
  • 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 1A
CALF MAINTAINS AN ACCOUNTABLE PLAN FOR REIMBURSEMENTS OF REASONABLE BUSINESS EXPENSES, AS DEFINED UNDER SECTION 162 OR OTHER PROVISION OF THE CODE, IN WHICH THE EMPLOYEE ADEQUATELY ACCOUNTED TO CALF WITHIN A REASONABLE AMOUNT OF TIME.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
11 March 2025
IRS schema version
2023v6.0
Source object
202530719349301593

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