2024-05-31T15:07:43-07:00 2023-07-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-08-01 510204405 California Interscholastic Federation State Office - Sacramento CALI 9162394477 4658 Duckhorn Drive Sacramento CA 95834 Ronald Nocetti Executive Director 9162394477 2024-05-31 true Ronald Nocetti 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Ronald Nocetti 4658 Duckhorn Drive Sacramento CA 95834 9343384 false X www.cifstate.org X 1914 CA 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. 9 9 9 12 0 3239542 4789236 4334439 4333666 319756 220482 13981 0 7907718 9343384 0 1162235 1088965 1828535 2001255 0 597420 3602527 3624740 6593297 6714960 1314421 2628424 12004987 13169634 6227336 5424401 5777651 7745233 Athletic competition is an integral part of the high school experience. CIF is uniquely positioned to foster student growth in values and ethics. false false 4821892 1088965 4333666 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. 4821892 true true false false false false false false false false true true false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 5 0 true 9 true false false false false false false false 0 false false false false false false false X 9 9 false false true false true true false true true false true false true true true false true true true true false CA X X X Bobbi Madsen 9162394477 4658 Duckhorn Drive Sacramento CA 95834 Ronald Nocetti Exec Director 40.00 0.00 X 243414 0 82584 Brian Seymour Assoc Exec Director 40.00 0.00 185077 0 50615 CHRIS FAHEY Corp Sponsor Dir 40.00 0.00 132225 0 39858 WILLIAM CHAVARIN Director 40.00 0.00 126094 0 44167 CICI ROBINSON Director 40.00 0.00 126094 0 43471 BOBBI MADSEN Director 40.00 0.00 139053 0 15514 REBBECA SY Media Relations 40.00 0.00 101382 0 40721 Marty Bitter President 4.00 0.00 X X 0 0 0 John Becker President Elect 4.00 0.00 X X 0 0 0 Monica Colunga Past President 4.00 0.00 X X 0 0 0 Scott Giusti Director 2.00 0.00 X 0 0 0 Vicky Lagos Director 2.00 0.00 X 0 0 0 Neezer McNab Director 2.00 0.00 X 0 0 0 Louie Rocha Director 2.00 0.00 X 0 0 0 Natalie Thorne Director 2.00 0.00 X 0 0 0 Mike West Director 2.00 0.00 X 0 0 0 1053339 316930 7 false true false 0 1605014 1696724 1487498 4789236 Athletic events 711210 2861948 2861948 Broadcast fees 711210 846825 846825 Coaching education 711210 246350 246350 Contract revenues 711210 378543 378543 4333666 220482 220482 0 0 0 0 0 0 0 0 9343384 4333666 220482 0 0 0 1088965 1088965 607583 367588 81416 158579 0 669848 405258 89760 174830 251826 132460 88895 30471 383097 201509 135233 46355 88901 61875 14313 12713 0 476119 319000 157119 20792 20792 0 0 23907 23907 69007 56587 12420 39570 39570 39782 39782 20047 7217 12830 0 443387 414567 28820 675979 635420 40559 0 32778 32778 0 0 32557 32557 337014 171877 165137 Athletic events 433798 433798 Governance 284422 284422 Game officials 261262 261262 Awards 237289 237289 197030 27220 34908 134902 6714960 4821892 1295648 597420 5470902 5580327 1532404 1532974 0 7521 4999 0 0 0 0 21525 1467741 684288 802236 783453 0 4191924 5246356 0 0 0 12004987 13169634 355884 358846 670000 686433 5201452 4379122 6227336 5424401 X 5777651 7745233 5777651 7745233 12004987 13169634 X 2628424 204881 -865723 X X false true X true false X 2736619 2816346 3228722 3239542 4789236 16810465 3303440 2893496 1047384 4334439 4333666 15912425 0 0 0 6040059 5709842 4276106 7573981 9122902 32722890 0 1180329 1267099 1278724 1294577 1311650 6332379 1180329 1267099 1278724 1294577 1311650 6332379 26390511 -72948 79308 351532 319756 220482 898130 0 -72948 79308 351532 319756 220482 898130 0 -25 993 13981 14949 5967086 5790143 4627638 7907718 9343384 33635969 0.78460 0.79760 0.02670 0.02490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1046529 1046529 246434 246434 108244 108244 66534 684288 -617754 783453 5246356 Net pension liability 1872696 Post-retirement health benefit obligatio 1491000 Refundable advances 1015426 4379122 X 9533074 204881 8716 213597 9319477 23907 23907 9343384 6691098 45 45 6691053 23907 23907 6714960 Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CIF is required to report information regarding its exposure to various tax positions taken by CIF and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CIF has adequately evaluated its current tax positions and has concluded that as of July 31, 2023, CIF does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CIF has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CIF continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CIF may periodically receive unrelated business income requiring CIF to file separate tax returns under federal and state statutes. Under such conditions, CIF calculates, accrues and remits the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Contributions to Foundation $8716 Part XII, Line 2d: Other expenses and losses per audited F/S Foundation Expenses $45 true X X X false false false false false false false false false BOBBI MADSEN Director 139053 15514 154567 Brian Seymour Assoc Exec Director 185077 21215 29400 235692 CHRIS FAHEY Corp Sponsor Dir 132225 10458 29400 172083 CICI ROBINSON Director 126094 14071 29400 169565 Ronald Nocetti Exec Director 243414 48684 33900 325998 WILLIAM CHAVARIN Director 126094 14071 30096 170261 Form 990, Part VI, Section A, Line 4 The Articles and By-Laws were amended to incorporate changes voted on by the Federated Council or Executive Committee. By-Laws are modified and updated regularly. Form 990, Part VI, Section A, Line 6 The CIF is a bottom up organization and its functions are designed to ensure that new rules only come into being after having been examined and voted upon by CIF representatives throughout the state of California. Each CIF member school is assigned to a local league. The school is represented at the league level by the person designated by the governing board to do so. At the league level, the designees enact a league constitution and bylaws, elect league officers and select from among themselves a league representative to the section governing board. The section governing board is usually referred to as the Board of Managers, but there are some section governing boards which have a different name. The section governing boards, in turn, enact their own constitutions and bylaws, their own officers, and establish section policies and rules which, along with league policies and rules, may be stricter than but may not conflict with, CIF rules. Section governing boards select from their membership their representatives to the CIF Federated Council. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Sacramento, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XI, Line 9 Foundation income = -$0 Form 990, Part XI, Line 9 Foundation income = $8671 Form 990, Part XI, Line 9 GASB 68 pension expense adjustment = -$810394 Form 990, Part XI, Line 9 Post-retirement benefit obligation adjustment = -$64000 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual combined financial statements. CA INTERSCHOLASTIC FEDERATION FOUNDATION 4658 DUCKHORN DRIVE SACRAMENTO CA 95834 900998397 Support Organization CA 501(c)(3) California Interscholastic Federation false false true false false false false false false false false false false false true true false false false false CA INTERSCHOLASTIC FEDERATION FOUNDATION b 350000 Cost Basis