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← COUNTY SUPERVISORS ASSN OF CA

Form 990 for tax year 2022

Filed by COUNTY SUPERVISORS ASSN OF CA.

Totals

Total revenue
$11,598,819
Total expenses
$10,844,140
Contributions and grants received
$5,600,000
Grants paid
$656,718
Program service revenue
$5,759,655
Investment income
$263,862
Other revenue
-$24,698
Total assets, end of year
$16,308,413
Total liabilities, end of year
$2,652,202
Net assets or fund balances, end of year
$13,656,211
Program services expenses (Part IX)
$8,825,941
Management and general expenses
$2,018,199
Fundraising expenses
$0
Program service expenses (Part III)
$8,825,941

Program services were 81.4% 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

    $5,600,000

  • 2a · Program service revenue: MEMBERSHIP DUES & ASSESSMENTS

    total $3,980,920 · related or exempt $3,980,920

  • 2b · Program service revenue: COUNTY MANAGEMENT FEES

    total $771,738 · related or exempt $771,738

  • 2c · Program service revenue: MEETINGS

    total $680,906 · related or exempt $680,906

  • 2f · All other program service revenue

    total $326,091 · related or exempt $326,091

  • 3 · Investment income

    total $263,862 · excluded $263,862

  • 6a · Gross rents

    real property $192,975

  • 6b · Less rental expenses

    real property $257,318

  • 6c · Rental income or loss

    real property -$64,343

  • 6d · Net rental income or loss

    total -$64,343 · excluded -$64,343

  • 11a · Other revenue: PRINT SHOP

    total $33,461 · unrelated business $28,288 · excluded $5,173

  • 11b · Other revenue: MISCELLANEOUS

    total $6,184 · excluded $6,184

  • 11e · Other revenue, total

    $39,645

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $656,718 · program services $656,718

  • 5 · Compensation of officers, directors and key employees

    total $1,653,170 · program services $1,567,381 · management and general $85,789

  • 7 · Other salaries and wages

    total $3,085,662 · program services $2,416,118 · management and general $669,544

  • 8 · Pension plan contributions

    total $1,692,478 · program services $1,249,438 · management and general $443,040

  • 9 · Other employee benefits

    total $444,914 · program services $391,695 · management and general $53,219

  • 10 · Payroll taxes

    total $61,450 · program services $50,712 · management and general $10,738

  • 11b · Fees: legal

    total $169,734 · program services $136,049 · management and general $33,685

  • 11c · Fees: accounting

    total $80,505 · management and general $80,505

  • 11d · Fees: lobbying

    total $471,519 · program services $471,519

  • 11g · Fees: other

    total $309,026 · program services $203,186 · management and general $105,840

  • 12 · Advertising and promotion

    total $23,385 · program services $23,385

  • 13 · Office expenses

    total $613,136 · program services $436,559 · management and general $176,577

  • 14 · Information technology

    total $201,045 · program services $46,403 · management and general $154,642

  • 16 · Occupancy

    total $29,892 · program services $29,892

  • 17 · Travel

    total $330,259 · program services $284,061 · management and general $46,198

  • 19 · Conferences, conventions and meetings

    total $673,775 · program services $673,775

  • 22 · Depreciation, depletion and amortization

    total $11,314 · management and general $11,314

  • 23 · Insurance

    total $32,246 · management and general $32,246

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $70,869 · program services $61,519 · management and general $9,350

  • 24e · All other expenses

    total $233,043 · program services $127,531 · management and general $105,512

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $300 · end of year $300

  • 2 · Savings and temporary cash investments

    beginning of year $4,661,840 · end of year $5,353,702

  • 4 · Accounts receivable

    beginning of year $1,339,888 · end of year $1,447,920

  • 9 · Prepaid expenses and deferred charges

    beginning of year $528,656 · end of year $334,348

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

    $3,584,048

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

    $2,753,812

  • 10c · Land, buildings and equipment, net

    beginning of year $872,741 · end of year $830,236

  • 11 · Investments: publicly traded securities

    beginning of year $6,512,398 · end of year $7,148,334

  • 15 · Other assets

    beginning of year $1,109,848 · end of year $1,193,573

  • 17 · Accounts payable and accrued expenses

    beginning of year $831,601 · end of year $1,272,846

  • 19 · Deferred revenue

    beginning of year $849,630 · end of year $621,602

  • 21 · Escrow or custodial account liability

    beginning of year $416,566 · end of year $684,663

  • 25 · Other liabilities

    beginning of year $6,766 · end of year $73,091

  • 27 · Net assets without donor restrictions

    beginning of year $12,921,108 · end of year $13,656,211

Mission and programs · 2022

Mission

TO REPRESENT COUNTY GOVERNMENT BEFORE THE CALIFORNIA LEGISLATURE, ADMINISTRATIVE AGENCIES AND SUPPORT COUNTY GOVERNMENT. CSAC PLACES A STRONG EMPHASIS ON EDUCATING THE PUBLIC ABOUT THE VALUE AND NEED FOR COUNTY PROGRAMS AND SERVICES.

Activities or mission (Part I)

TO REPRESENT COUNTY GOVERNMENT BEFORE THE CALIFORNIA LEGISLATURE, ADMINISTRATIVE AGENCIES AND SUPPORT COUNTY GOVERNMENT.

  • LEGISLATIVE AFFAIRS - REPRESENT COUNTIES TO THE LEGISLATURE, GOVERNOR'S OFFICE, AGENCIES, COMMISSIONS, AND OTHER STATE BODIES.

    Expenses $4,164,272 · Grants $656,718 · Revenue $3,980,920

  • LITIGATION COORDINATION - MONITOR LITIGATION OF CONCERN TO COUNTIES STATEWIDE, COORDINATE THE DEFENSE OF MAJOR MULTI-COUNTY LITIGATION, PROVIDE AMICUS (FRIEND OF THE COURT) SUPPORT WHERE APPROPRIATE AND DISSEMINATE CURRENT INFORMATION TO COUNTY COUNSELS IN THE FORM OF LITIGATION ALERTS AND UPDATES ON CASES INVOLVING PUBLIC LAW ISSUES.

    Expenses $2,832,063 · Revenue $326,091

  • COMMUNICATIONS - ANALYZE AND REPORT TO COUNTIES ABOUT IMPORTANT DECISIONS MADE AT THE STATE AND FEDERAL LEVELS THROUGH THE CSAC BULLETIN, OUR WEBSITE, EMAIL ALERTS, AND POLICY COMMITTEE MEETINGS. THE WEEKLY ELECTRONIC CSAC BULLETIN IS DISTRIBUTED TO MORE THAN 3,500 SUBSCRIBERS.

    Expenses $934,835 · Revenue $771,738

  • CSAC GRANTS INITIATIVE PROGRAM - THE CSAC GRANTS INITIATIVE PROGRAM OFFERS COUNTIES GUIDANCE THROUGH GRANT INDENTIFICATION, PREPARATION, AND WRITING. SERVICE REVENUE IS RECOGNIZED AS THE ASSOCIATED EXPENSES ARE INCURRED.

    Expenses $894,771 · Revenue $680,906

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Graham Knaus

    CEO

    Total calculated
    $609,417
    From this org
    $402,175
    From related orgs
    $0
    Other
    $207,242
    Hours/week
    38.5 + 1.5 related

    Schedule J breakdown matched by us

    Base
    $362,548
    Bonus
    $0
    Other
    $39,627
    Deferred
    $172,333
    Nontaxable benefits
    $34,909
    Filer's total
    $609,417
  • Manuel Rivas - Deputy Exec

    DIR. OF OPERATIONS/COO (THRU 03/23)

    Total calculated
    $472,090
    From this org
    $322,881
    From related orgs
    $0
    Other
    $149,209
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $300,671
    Bonus
    $0
    Other
    $22,210
    Deferred
    $134,939
    Nontaxable benefits
    $14,270
    Filer's total
    $472,090
  • Jacqueline Walkow

    CPO

    Total calculated
    $415,169
    From this org
    $273,831
    From related orgs
    $0
    Other
    $141,338
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,991
    Bonus
    $0
    Other
    $9,840
    Deferred
    $113,910
    Nontaxable benefits
    $27,428
    Filer's total
    $415,169
  • Farrah McDaid Ting

    DIRECTOR OF PUB AFFAIRS & MEMBER SERV

    Total calculated
    $312,191
    From this org
    $201,402
    From related orgs
    $0
    Other
    $110,789
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,786
    Bonus
    $0
    Other
    $19,616
    Deferred
    $104,072
    Nontaxable benefits
    $6,717
    Filer's total
    $312,191
  • Catherine Freeman

    LOBBYIST

    Total calculated
    $255,625
    From this org
    $158,175
    From related orgs
    $0
    Other
    $97,450
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,657
    Bonus
    $0
    Other
    $518
    Deferred
    $80,660
    Nontaxable benefits
    $16,790
    Filer's total
    $255,625
  • Justin Garrett

    LOBBYIST

    Total calculated
    $253,497
    From this org
    $166,328
    From related orgs
    $0
    Other
    $87,169
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,093
    Bonus
    $0
    Other
    $235
    Deferred
    $59,645
    Nontaxable benefits
    $27,524
    Filer's total
    $253,497
  • Geoff Neil

    LOBBYIST

    Total calculated
    $241,009
    From this org
    $149,895
    From related orgs
    $0
    Other
    $91,114
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,150
    Bonus
    $0
    Other
    $18,745
    Deferred
    $73,235
    Nontaxable benefits
    $17,879
    Filer's total
    $241,009
  • Ryan Morimune

    LOBBYIST

    Total calculated
    $233,745
    From this org
    $155,977
    From related orgs
    $0
    Other
    $77,768
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,778
    Bonus
    $0
    Other
    $199
    Deferred
    $57,379
    Nontaxable benefits
    $20,389
    Filer's total
    $233,745
  • Chastity Benson

    COO (AS OF 04/23)

    Total calculated
    $226,459
    From this org
    $0
    From related orgs
    $141,804
    Other
    $84,655
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $134,671 related
    Bonus
    $0
    Other
    $0 + $7,133 related
    Deferred
    $0 + $72,354 related
    Nontaxable benefits
    $0 + $12,301 related
    Filer's total
    $0 + $226,459 related
  • Chuck Washington

    PRESIDENT

    Total calculated
    $0
    Hours/week
    8
  • Bruce Gibson

    FIRST VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    8 + 1 related
  • Jeff Griffiths

    SECOND VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    8 + 0.13 related
  • James Gore - Immediate

    PAST PRESIDENT (THRU 11/22)

    Total calculated
    $0
    Hours/week
    8
  • Ed Valenzuela

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    8
  • Lee Adams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Luis Alejo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Jesse Armendarez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Kathryn Barger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Lisa Bartlett

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Virginia Bass

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Don Blaser

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Kent Boes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Gary Bradford

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Michelle Bushnell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Merita Callaway

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Ryan Campbell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • David Canepa

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Candy Carlson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Keith Carson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Grant Carmon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Raymond Castillo

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Doug Chaffee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Vito Chiesa

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Ned Coe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Damon Connolly

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Keith Corum

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Rubin Cruse

    ADVISOR, DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Rich Desmond

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Diane Dillon

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Susan Ellenberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Jesus E Escobar

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Dan Flores

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Richard Forster

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Lucas Frerichs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Sue Frost

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Chris Gallagher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Tim Garman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • John Gioia

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.13 related
  • Leticia Gonzalez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Bea Gonzalez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Bonnie Gore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Ryan Gregory

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Carole Groom

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Keith Groves

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Greg Hagwood

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Heidi Hall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Erin Hannigan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • John Haschak

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • John Hidahl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Lynda Hopkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Chris Howard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Tod Kimmelshue

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Ric Leutwyler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Kelly Long

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Debra Lucero

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Rafael Mandelman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Tom McGowan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Bruce McPherson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Buddy Mendes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Miles Menetrey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Sue Novasel

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Trina Orrill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Craig Pedersen

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • V Manuel Perez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • John Peters

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Jim Provenza

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Robert Rickman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Janice Rutherford

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Bruno Sabatier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Mary Sackett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Zack Scrivner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Amy Shuklian

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Scott Silveira

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Benjamin Stopper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Wendy Tyler

    ADVISOR, DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Nora Vargas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Doug Verboon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Das Williams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Robert Williams

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Chuck Winn

    DIRECTOR (THRU 11/22)

    Total calculated
    $0
    Hours/week
    0.5
  • Terry Woodrow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.13 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

  • 3 · Independent compensation consultant
  • 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
  • 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

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.

  • CALIFORNIA COUNTIES FOUNDATION

    501(C)(3) · EDUCATE CITIZENS AND RESEARCH · CA · controlled entity

    Directly controlled by COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA

  • CSAC FINANCE CORPORATION

    501(C)(4) · PROVIDE FINANCING, INVESTING, INSURANCE AND PURCHASING SERVICES · CA · controlled entity

    Directly controlled by COUNTY SUPERVISORS ASSOCIATION OF CALIFORNIA

Provenance

Return type
form_990
Tax year
2022
Filed
9 May 2024
IRS schema version
2022v5.0
Source object
202421309349302702

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