2024-05-15T16:33:44-05:00 2023-06-30 390859910 BAKER TILLY US LLP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2022-07-01 262318098 CALIFORNIA CHARTER SCHOOLS ASSOCIATION ADVOCATES CALI 2132441446 1017 L STREET 141 SACRAMENTO CA 95814 SARA DELEEUW CHIEF FINANCIAL OFFICER 2132441446 2024-05-15 1 SARA DELEEUW 999009999 0 BRIAN YACKER P00401346 9492222999 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GREGORY MCGINITY 1017 L STREET 141 SACRAMENTO CA 95814 2353039 0 X WWW.CCSAADVOCATES.ORG X 2009 CA TO INCREASE THE INVOLVEMENT OF THE CHARTER SCHOOL COMMUNITY IN THE POLITICAL PROCESS, CREATE A PIPELINE OF CHARTER SCHOOL SUPPORTERS AND ACTIVITISTS, ENDORSE AND SUPPORT PUBLIC OFFICIALS WHO ARE COMMITTED TO CALIFORNIA CHARTER PUBLIC SCHOOLS, AND GROW THE POLITICAL INFLUENCE OF THE CALIFORNIA CHARTER SCHOOL MOVEMENT. 6 5 67 5 0 0 2332500 2291000 0 0 4848 49539 0 12500 2337348 2353039 72536 126425 0 0 1060803 822471 0 0 23561 1230242 1025596 2363581 1974492 -26233 378547 2509127 2724659 252118 89103 2257009 2635556 X TO INCREASE THE INVOLVEMENT OF THE CHARTER SCHOOL COMMUNITY IN THE POLITICAL PROCESS, CREATE A PIPELINE OF CHARTER SCHOOL SUPPORTERS AND ACTIVITISTS, ENDORSE AND SUPPORT PUBLIC OFFICIALS WHO ARE COMMITTED TO CALIFORNIA CHARTER PUBLIC SCHOOLS, AND GROW THE POLITICAL INFLUENCE OF THE CALIFORNIA CHARTER SCHOOL MOVEMENT. 0 0 796891 88825 SECURING POLICY WINS TO SUPPORT NON-PROFIT CHARTER SCHOOLS. 636995 GROWING THE INFLUENCE OF THE CALIFORNIA CHARTER SCHOOL MOVEMENT AND ELECTING PUBLIC OFFICIALS WHO SUPPORT NON-PROFIT CHARTER SCHOOLS. 132608 37600 BUILDING COALITIONS AND INCREASING THE INVOLVEMENT OF THE CHARTER SCHOOL COMMUNITY IN THE POLITICAL PROCESS. 1566494 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 15 0 1 67 0 0 0 0 0 1 1 0 0 0 0 0 X 6 5 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SARA DELEEUW 2132441446 1017 L STREET 141 SACRAMENTO CA 95814 MYRNA CASTREJON PRESIDENT AND CEO 3.00 39.00 X X 4491 448255 32183 GREGORY MCGINITY EXECUTIVE DIRECTOR 23.00 17.00 X 192814 142986 28774 LUIS VIZCAINO CHIEF EXTERNAL AFFAIRS OFFICER 1.00 39.00 X 275 254725 23132 RICARDO SOTO CHIEF ADVOC. OFFICER & GEN. COUNSEL 1.00 39.00 X 1726 243274 31166 ELIZABETH ROBITAILLE CHIEF SCHOOLS OFFICER 1.00 39.00 X 216 214784 32176 SARA DELEEUW CHIEF FINANCIAL OFFICER 1.00 39.00 X 7125 190875 28183 MILES DURFEE VP, LOCAL ADVOC. MEM. RELATIONS/SUPPORT 1.00 39.00 X 1921 188079 25785 COLIN MILLER VP, GOVERNMENT AFFAIRS 0.00 40.00 X 0 170980 23767 GARY DAVIS VP, CIVIC AND POLITICAL AFFAIRS 29.00 11.00 X 119433 41177 27850 WILLOW HARRINGTON HOLLAND DEPUTY CHIEF SCHOOLS OFFICER 1.00 39.00 X 17 164554 19002 JACOB REGALADO UNTIL 1623 VP, POLITICAL AND STRATEGIC AFFAIRS 35.00 5.00 X 147399 22581 11789 CRISTINA DE JESUS CHAIR 2.00 2.00 X X 0 0 0 JOE WILLIAMS VICE CHAIR 2.00 2.00 X X 0 0 0 EMILIO PACK SECRETARY 2.00 X X 0 0 0 KAPIL MATHUR DIRECTOR 2.00 X 0 0 0 SHARA HEGDE DIRECTOR 2.00 X 0 0 0 475417 2082270 283807 3 0 1 0 CHARIOT CAMPAIGNS INC 100 HOWE AVENUE 186N SACRAMENTO CA 95825 ADVERTISING 250000 PROJECT APPLECART LLC 228 PARK AVE S 78776 NEW YORK NY 10003 CONSULTING AND POLLING 231199 ACTUM CA OPCO LLA 9000 SUNSET BLVD FL 3 WEST HOLLYWOOD CA 90069 LOBBYING 104912 3 402000 1889000 2291000 49539 49539 RELATED PARTY LOAN FEE 900099 12500 12500 12500 2353039 0 0 62039 X 126425 126425 448755 348204 87157 13394 302759 154903 142585 5271 11804 5408 6238 158 17351 8988 8093 270 41802 27176 13634 992 62860 62860 48474 22930 25544 402777 402777 299121 297334 1696 91 65353 64876 477 3304 1596 1667 41 22836 14821 6890 1125 20227 14489 5387 351 61152 51187 8852 1113 9907 6413 3278 216 3015 2047 920 48 9446 553 8880 13 DUES & SUBSCRIPTIONS 16342 16284 58 PROGRAM COST 650 650 TAXES & FEES 99 83 15 1 BAD DEBT EXPENSE 33 33 1974492 1566494 384437 23561 950616 2449626 1504818 72157 9529 31664 9680 12500 193196 2509127 2724659 37305 12546 214813 76557 252118 89103 X 2059873 2523650 197136 111906 2257009 2635556 2509127 2724659 378547 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 499839 0 367506 40500 408006 1 RUBIO FIGHTING FOR CALIFORNIA BALLOT MEASURE COMMITTEE 921 11TH STREET SUITE 904 SACRAMENTO CA 95814 300805115 13000 GUARDIANS OF OUR COMMUNITIES 12501 IMPERIAL HWY STE 200 NORWALK CA 90650 871023472 7500 CITIZENS FOR A BETTER CALIFORNIA SPONSORED BY STEVE GLAZER 21 C ORINDA WAY 111 ORINDA CA 94563 825213004 5000 JESSICA PATTERSON FOR CRP CHAIR 2152 SOMERS STREET ROSEVILLE CA 95747 833033825 5000 CALIFORNIA WORKS 374 NO COAST HIGHWAY 101 SUITE 2 ENCINITAS CA 92024 464000406 5000 COMMITTEE FOR LOCAL RESILIENCY 1017 L STREET 340 SACRAMENTO CA 95814 883593698 2500 SENATOR BECKER JUSTICE AND CLIMATE BALLOT MEASURE COMMITTEE 1787 TRIBUTE ROAD SUITE K SACRAMENTO CA 95815 883406332 2500 PART I-A, LINE 1: POLITICAL ACTIVITIES INCLUDE CANDIDATE ENDORSEMENT, CAMPAIGN STRATEGY, AND SUPPORT OF SPONSORED LOCAL POLITICAL ACTION COMMITTEES. 0 RELATED PARTY RECEIVABLES 193196 193196 RELATED PARTY PAYABLES 76557 76557 X 2380880 27841 27841 2353039 0 2353039 1974492 0 1974492 0 1974492 PART X, LINE 2: CCSA ADVOCATES IS EXEMPT FROM FEDERAL TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(4) AND THE CORRESPONDING STATE PROVISIONS. IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) ACCOUNTING STANDARDS CODIFICATION TOPIC NO. 740, UNCERTAINTY IN INCOME TAXES, CCSA ADVOCATES RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED JUNE 30, 2023, CCSA ADVOCATES PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED PARTY REVENUE 27,841. 1 CALIFORNIA CHARTER SCHOOLS ASSOCIATION PO BOX 86087 LOS ANGELES CA 90086 510465703 501(C)(3) 25100 0 CONFERENCE SPONSORSHIP 2023 GOVERNOR'S INAUGURAL FUND 1414 K STREET SUITE 250 SACRAMENTO CA 95814 921006723 501(C)(4) 25000 0 EVENT SPONSORSHIP SPEAKER 2023 INAUGURAL FUND 1017 L STREET PMB292 SACRAMENTO CA 95814 944020370 501(C)(4) 25000 0 EVENT SPONSORSHIP RUBIO FIGHTING FOR CALIFORNIA BALLOT MEASURE COMMITTEE 921 11TH STREET SUITE 904 SACRAMENTO CA 95814 300805115 527 13000 0 CONTRIBUTION CALIFORNIA ACTION 2510 N GRAND SUITE 110 SANTA ANA CA 92705 330746821 501(C)(4) 10825 0 GRANT GUARDIANS OF OUR COMMUNITIES 12501 IMPERIAL HWY STE 200 NORWALK CA 90650 871023472 527 7500 0 CONTRIBUTION 1 5 PART I, LINE 2: USE OF FUNDS DONATED TO 527 ORGANIZATIONS ARE MONITORED THROUGH THE CAL-ACCESS WEBSITE AND OTHER GRANTS OR ASSISTANCE ARE MADE WITH GUIDANCE OF HOW FUNDS SHOULD BE USED. X X X 0 0 0 0 0 0 0 0 0 MYRNA CASTREJON PRESIDENT AND CEO 4439 420561 52 2948 0 24746 166 18134 141 13742 4798 480131 0 0 GREGORY MCGINITY EXECUTIVE DIRECTOR 184736 135264 8078 7722 0 0 6821 4393 10174 7386 209809 154765 0 0 LUIS VIZCAINO CHIEF EXTERNAL AFFAIRS OFFICER 270 249730 5 4995 0 0 15 14466 9 8642 299 277833 0 0 RICARDO SOTO CHIEF ADVOC. OFFICER & GEN. COUNSEL 1700 238300 26 4974 0 0 100 14300 118 16648 1944 274222 0 0 ELIZABETH ROBITAILLE CHIEF SCHOOLS OFFICER 211 209789 5 4995 0 0 13 12905 19 19239 248 246928 0 0 SARA DELEEUW CHIEF FINANCIAL OFFICER 7077 187923 48 2952 0 0 425 11465 572 15721 8122 218061 0 0 MILES DURFEE VP, LOCAL ADVOC. MEM. RELATIONS/SUPP 1878 183122 43 4957 0 0 94 9441 160 16090 2175 213610 0 0 COLIN MILLER VP, GOVERNMENT AFFAIRS 0 164980 0 6000 0 0 0 10312 0 13455 0 194747 0 0 GARY DAVIS VP, CIVIC AND POLITICAL AFFAIRS 116500 41110 2933 67 0 0 6626 2198 13780 5246 139839 48621 0 0 WILLOW HARRINGTON HOLLAND DEPUTY CHIEF SCHOOLS OFFICER 17 161554 0 3000 0 0 1 9881 1 9119 19 183554 0 0 JACOB REGALADO UNTIL 1623 VP, POLITICAL AND STRATEGIC AFFAIRS 142605 22375 4794 206 0 0 8851 1356 1497 85 157747 24022 0 0 PART I, LINE 3 THE ORGANIZATION HAS A SHARED RESOURCES AGREEMENT TO SHARE EMPLOYEES. THE SHARED EMPLOYEES TRACK AND REPORT THEIR TIME AND THE CCSA ADVOCATES 501(C)(4) REIMBURSES THE CCSA 501(C)(3) FOR THE TIME AND OVERHEAD OF THE EMPLOYEES. THE BOARD OF DIRECTORS REVIEWS ANY COMPENSATION PACKAGES FOR THE EXECUTIVE DIRECTOR. THE REVIEW AND APPROVAL INCLUDES COMPARABILITY DATA AND OCCURS WHEN SUCH OFFICER IS HIRED, WHEN THE TERM OF EMPLOYMENT OF SUCH OFFICER IS RENEWED OR EXTENDED, AND WHEN THE COMPENSATION OF SUCH OFFICER IS MODIFIED, UNLESS MODIFICATION APPLIES TO SUBSTANTIALLY ALL OF THE EMPLOYEES OF THE ORGANIZATION. FORM 990, PART V, LINE 2B: THE ORGANIZATION HAS A RESOURCE SHARING AGREEMENT WITH THE CALIFORNIA CHARTER SCHOOLS ASSOCIATION (CCSA) TO SHARE EMPLOYEES. THE SHARED EMPLOYEES TRACK AND REPORT THEIR TIME AND THE ORGANIZATION REIMBURSES CCSA FOR THE TIME AND OVERHEAD OF THE EMPLOYEES. CCSA CONTRACTS WITH TRINET, A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), FOR PAYROLL PROCESSING AND OTHER HR SERVICES. TRINET PAYS EACH OF THE WORKSITE EMPLOYEES WAGES AS DIRECTED AND FUNDED BY THE CUSTOMER, BUT TRINET MAKES THE ACTUAL WAGE PAYMENTS TO THE WORKSITE EMPLOYEES WITH FUNDS DRAWN FROM A TRINET BANK ACCOUNT AND IN TRINET'S NAME. FEDERAL AND STATE PAYROLL TAXES FOR ALL WAGES FOR WORKSITE EMPLOYEES ARE ALSO PAID BY TRINET FROM ITS OWN BANK ACCOUNT, AND THEY ARE REPORTED, IN THE AGGREGATE, ALONG WITH PAYMENTS FOR OTHER TRINET CUSTOMERS, UNDER TRINET'S NAME AND FEDERAL AND STATE TAX IDENTIFICATION NUMBERS ON FORMS 940 AND 941. TRINET FILES THE FORMS WITH THE IRS UNDER THE APPLICABLE TRINET FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN), AND ISSUES W-2S TO EACH WORKSITE EMPLOYEE. FORM 990, PART VI, SECTION A, LINE 7B THE SELECTION OF DIRECTORS IS A GOVERNANCE DECISION RESERVED TO THE CALIFORNIA CHARTER SCHOOLS ASSOCIATION, AND ANY AMENDMENTS TO CCSA ADVOCATES' ARTICLES OF INCORPORATION OR BYLAWS REQUIRE THE APPROVAL OF THE CALIFORNIA CHARTER SCHOOLS ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CPA FIRM. IT IS REVIEWED AND APPROVED BY THE ORGANIZATION AND DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE BOARD OF DIRECTORS, THROUGH THE SUPPORT OF THE GENERAL COUNSEL. ANNUALLY, AT THE END OF THE FISCAL YEAR, THE GENERAL COUNSEL PROVIDES A COPY OF THE CONFLICT OF INTEREST POLICY, ANNUAL ACKNOWLEDGEMENT, AND ANNUAL DISCLOSURE OF INTERESTS TO EACH DIRECTOR, OFFICER AND KEY EMPLOYEE. IF A CONFLICT ARISES UNDER THE POLICY, IT IS RESOLVED BY THE BOARD OF DIRECTORS CONSISTENT WITH THE PROCEDURES IN THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS ANY COMPENSATION PACKAGES FOR THE EXECUTIVE DIRECTOR. THE REVIEW AND APPROVAL INCLUDES COMPARABILITY DATA AND OCCURS WHEN SUCH OFFICER IS HIRED, WHEN THE TERM OF EMPLOYMENT OF SUCH OFFICER IS RENEWED OR EXTENDED, AND WHEN THE COMPENSATION OF SUCH OFFICER IS MODIFIED, UNLESS MODIFICATION APPLIES TO SUBSTANTIALLY ALL OF THE EMPLOYEES OF THE ORGANIZATION. THE BOARD OF DIRECTORS OF CALIFORNIA CHARTER SCHOOLS ASSOCIATION (CCSA) REVIEWS AND APPROVES ANY COMPENSATION PACKAGES FOR THE CEO/PRESIDENT AND CFO. THE REVIEW AND APPROVAL INCLUDES COMPARABILITY DATA AND OCCURS WHEN SUCH OFFICER IS HIRED, WHEN THE TERM OF EMPLOYMENT OF SUCH OFFICER IS RENEWED OR EXTENDED, AND WHEN THE COMPENSATION OF SUCH OFFICER IS MODIFIED, UNLESS MODIFICATION APPLIES TO SUBSTANTIALLY ALL OF THE EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND INFORMATIONAL RETURNS AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 27,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,500. CONTENT CREATION: PROGRAM SERVICE EXPENSES 52,940. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,940. RESEARCH & POLLING: PROGRAM SERVICE EXPENSES 213,169. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 213,169. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,725. MANAGEMENT AND GENERAL EXPENSES 1,696. FUNDRAISING EXPENSES 91. TOTAL EXPENSES 5,512. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. CALIFORNIA CHARTER SCHOOLS ASSOCIATION 1107 9TH STREET SUITE 200 SACRAMENTO CA 95814 510465703 CHARITABLE ACTIVITY CA 501(C)(3) 509(A)(1) N/A 0 FAMILIES AND TEACHERS UNITED 455 CAPITOL MALL SUITE 600 SACRAMENTO CA 95814 452613909 SUPPORTING/OPPOSING STATE AND LOCAL CANDIDATES CA 527 N/A 0 CHARTER PUBLIC SCHOOLS PAC 455 CAPITOL MALL SUITE 600 SACRAMENTO CA 95814 261434738 SUPPORTING/OPPOSING STATE AND LOCAL CANDIDATES CA 527 N/A 0 CCSA ADVOCATES FOR GREAT PUBLIC SCHOOLS 2350 KERNER BLVD SUITE 250 SAN RAFAEL CA 94901 813998681 CONTRIBUTIONS TO CANDIDATES CA 527 N/A 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0