2025-04-14T17:46:41-05:00 2024-05-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DRIVE STE 100 SACRAMENTO CA 95833 990 2023-06-01 941301733 CALIFORNIA SCHOOL EMPLOYEES ASSOCIATION CALI 4084731000 2045 LUNDY AVE SAN JOSE CA 95131 HAROLD DEGUZMAN CHIEF FINANCIAL OFFICER 4084731000 2025-04-07 1 0 KEITH R GLEN P01317613 9166466464 2025-04-07 2023 2025-03-06 01:10:19Z KEITH PACE 2045 LUNDY AVE SAN JOSE CA 95131 97408833 0 4057 X WWW.CSEA.COM X 1927 CA TO IMPROVE THE LIVES OF OUR MEMBERS, STUDENTS, AND COMMUNITY. 17 17 324 13 405331 176482 43573 3649320 78199238 85187825 1987970 7113481 920357 1185595 81151138 97136221 222551 256591 0 0 40693118 42429083 0 0 0 17401917 18674009 58317586 61359683 22833552 35776538 224406817 312825927 6250370 9676031 218156447 303149896 X THE ASSOCIATION'S PRIMARY PURPOSE IS TO ENHANCE THE PROFESSIONAL LIVES OF CLASSIFIED EMPLOYEES STATEWIDE, THROUGH REPRESENTATION, TRAINING, COLLECTIVE BARGAINING, AND POLITICAL/LEGISLATIVE ADVOCACY. 0 0 CSEA CONTINUES TO BUILD THE FINEST UNION FOR CLASSIFIED EMPLOYEES NATIONWIDE, WITH IMPROVING STATE FINANCES WE EXPECT TO STRENGTHEN OUR UNION EVEN MORE. CSEA CREATED AND BUILT A COMMUNITY AND MEMBER OUTREACH PROGRAM DESIGNED TO EDUCATE COMMUNITY LEADERS ON THE VALUABLE ROLE CLASSIFIED EMPLOYEES PLAY IN OUR SCHOOLS AND COLLEGES AS WELL AS BUILDING A CADRE OF EDUCATION ADVOCATES STATEWIDE. CSEA TRAINED MORE THAN 20,000 MEMBERS IN ALL ASPECTS OF THEIR PROFESSIONAL LIVES, FROM SKILL BUILDING ON THE JOB, TO CAREER AND PERSONAL LIFE SKILLS DEVELOPMENT. -COLLECTIVE BARGAINING FOR MORE THAN 750 SCHOOL AND COLLEGE DISTRICTS.-LOBBYING STATEWIDE FOR EDUCATION FUNDING AS WELL AS HEALTH CARE REFORM, RETIREMENT SECURITY AND PROTECTION OF ALL WORKERS' RIGHTS.-DISCOUNTED TICKET PRICING ON MANY EVERYDAY GOODS AND SERVICES AS WELL AS ATTRACTIONS AND ENTERTAINMENT STATEWIDE.-ROBUST COMMUNICATIONS PROGRAM.-SUPERIOR LEGAL SERVICES AS WELL AS A LEGAL REFERRAL SERVICE.-MEMBER GRANTS AND SCHOLARSHIP PROGRAM. 0 1 1 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 59 0 1 324 1 1 1 0 0 0 1 1 0 0 0 X 17 17 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 1 0 CA X HAROLD DEGUZMAN CFO 4084731000 2045 LUNDY AVENUE SAN JOSE CA 95131 ADAM WEINBERGER ASSOCIATION PRESIDENT 40.00 1.00 X X 1200 0 0 LETETSIA FOX ASSOCIATION 1ST VP 5.00 1.00 X X 600 0 0 JERRY WHITE ASSOCIATION 2ND VP 5.00 1.00 X X 600 0 0 JOSHUA LEIMANN ASSOCIATION SECRETARY 5.00 1.00 X X 600 0 0 BENJAMIN VALDEPENA PAST PRESIDENT 5.00 1.00 X 600 0 0 RONALD WALKER AREA DIRECTOR A 5.00 1.00 X 600 0 0 COLETTE HETLAND AREA DIRECTOR B 5.00 1.00 X 600 0 0 DONNELL FASSLER AREA DIRECTOR C 5.00 1.00 X 600 0 0 HELENA PERKINS AREA DIRECTOR D 5.00 1.00 X 600 0 0 CARMEN ALESSANDRO AREA DIRECTOR E (THRU 5/31/2024) 5.00 1.00 X 0 0 0 ROSEMARY LOPES-HORN AREA DIRECTOR E (AS OF 7/28/23) 5.00 1.00 X 600 0 0 FREDDIE ARROYO JR AREA DIRECTOR F 5.00 1.00 X 400 0 0 IVAN PASTRANO AREA DIRECTOR G (THRU 5/31/2024) 5.00 1.00 X 0 0 0 OLIVIA DE LEON AREA DIRECTOR G (AS OF 7/28/23) 5.00 1.00 X 600 0 0 BILL HAGAR AREA DIRECTOR H 5.00 1.00 X 400 0 0 DONALD SNYDER AREA DIRECTOR I 5.00 1.00 X 600 0 0 TROY JOHNSON AREA DIRECTOR K 5.00 1.00 X 600 0 0 KEITH PACE EXECUTIVE DIRECTOR 40.00 1.00 X 434096 0 63134 HAROLD DEGUZMAN CHIEF FINANCIAL OFFICER 40.00 1.00 X 249728 0 41559 DAVID BARBER CHIEF COUNSEL 40.00 1.00 X 223336 0 37940 ANDREW KAHN CHIEF COUNSEL (THRU 6/16/2023) 40.00 1.00 X 123233 0 15005 CLAIRE RUSINIAK DIRECTOR OF HUMAN RESOURCES 40.00 X 186624 0 30000 GABRIELA ECHEVARRIA DIRECTOR FIELD OPERATIONS 40.00 X 253900 0 50648 DAVID SCHAPIRA DIRECTOR GOVERNMENT RELATIONS 40.00 X 237144 0 36840 KAREN CHANDLER DIRECTOR COMMUNICATIONS 40.00 X 216625 0 46911 DEBRA COLE FIELD DIRECTOR 40.00 X 218977 0 21915 ESPIE MEDELLIN FIELD DIRECTOR 40.00 X 216291 0 17319 CHARLES GOETCHIUS FORMER DIRECTOR FIELD OPERATIONS 40.00 X 116976 0 12284 2486130 0 373555 118 1 1 0 UBEO WEST PO BOX 301062 LOS ANGELES CA 90030 COPIER MAINTENANCE 126474 1 3611661 37659 3649320 MEMBERSHIP DUES 900099 84779071 84779071 CONFERENCE 900099 229311 229311 TRAINING PROGRAMS 900099 179443 179443 85187825 7091030 7091030 343838 343838 295063 272612 22451 22451 22451 OTHER REVENUE 900099 436426 436426 ADMINISTRATIVE SERVICE 561000 223334 223334 ADVERTISING REVENUE 541800 181997 181997 841757 97136221 85624251 405331 7457319 102122 154469 1186236 28069603 5313009 5657924 2202311 72286 99989 3543913 1050716 1812706 1026512 3476873 2472547 1756463 75641 1030158 212566 MEMBERSHIP DUES 1584158 MISCELLANEOUS EXPENSES 322813 ISSUES CONTRIBUTIONS 136668 61359683 78629738 108673881 4337931 3158471 14424 40804 160971 185396 364528 248992 32134796 20598085 10885188 11536711 79401850 91484866 50612187 97496806 224406817 312825927 2902071 5158081 1759788 2030545 1588511 2487405 6250370 9676031 X 218156447 303149896 218156447 303149896 224406817 312825927 X 35776538 5937927 43278984 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1971319 13600 PACE OF CSEA PAC 555 CAPITOL MALL SUITE 1425 SACRAMENTO CA 95814 680236443 890106 PACE OF CSEA LOCAL STATE FEDERAL CANDIDATES 555 CAPITOL MALL SUITE 1425 SACRAMENTO CA 95814 272195724 1081213 1 0 0 PART I-A, LINE 1: WORK TO FIX CALIFORNIA'S SCHOOL FUNDING PROCESS AND RETURN CALIFORNIA FROM THE BOTTOM 5 TO THE TOP 10 IN EDUCATION FUNDING. 3655960 3655960 22602569 18039840 4562729 119138 55104 64034 5639762 2503141 3136621 117367 117367 11536711 DEPOSITS AND LOAN FEES 318214 ADVANCES 35022 ACCRUED POSTRETIREMENT BENEFIT ASSET 32357718 ACCRUED PENSION COST ASSET 64785852 97496806 CAPITAL LEASE OBLIGATIONS 2487405 2487405 X PART X, LINE 2: THE ASSOCIATION HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. WITH SOME EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2020. 1 CAPITAL & MAIN INVESTIGATING POWER AND POLITICS 1910 W SUNSET BLVD SUITE 740 LOS ANGELES CA 90026 810895767 501(C)(3) 50000 0 GENERAL ASSISTANCE LABOR CAMPAIGN FOR SINGLE-PAYER HEALTHCARE 9749 SUMMER PARK CT COLUMBIA MD 21046 800286238 501(C)(4) 7000 0 GENERAL ASSISTANCE CALIFORNIANS DEDICATED TO EDUCATION FOUNDATION 548 MARKET STREET PMB 75621 SAN FRANCISCO CA 94104 450676449 501(C)(3) 8000 0 GENERAL ASSISTANCE CALIFORNIA TAX REFORM ASSOCIATION 1121 L STREET 602 SACRAMENTO CA 95814 942386938 501(C)(4) 15000 0 GENERAL ASSISTANCE CALIFORNIA ALLIANCE FOR RETIRED AMERICANS PO BOX 23754 OAKLAND CA 94623 201790506 501(C)(4) 6000 0 GENERAL ASSISTANCE 2 3 SCHOLARSHIPS 220 154469 PART I, LINE 2: TYPICALLY GRANTS TO ORGANIZATIONS ARE MADE TO SPONSOR A CERTAIN EVENT OR PROGRAM. DOCUMENTATION IS PROVIDED BY THE ORGANIZATION. THE BOARD OF DIRECTORS MUST APPROVE A GRANT BEFORE FUNDS ARE PROVIDED. IN THE CASE OF INDIVIDUALS, SCHOLARSHIPS ARE MADE TO INDIVIDUALS BY WAY OF RECOMMENDATIONS MADE BY THE SCHOLARSHIP COMMITTEE. SCHOLARSHIP COMMITTEE RECOMMENDATIONS ARE BROUGHT TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FUNDS ARE PROVIDED. X 1 1 X X X X 0 0 0 KEITH PACE EXECUTIVE DIRECTOR 434096 0 0 0 0 0 30500 0 32634 0 497230 0 0 0 GABRIELA ECHEVARRIA DIRECTOR FIELD OPERATIONS 253900 0 0 0 0 0 23000 0 27648 0 304548 0 0 0 HAROLD DEGUZMAN CHIEF FINANCIAL OFFICER 249728 0 0 0 0 0 13911 0 27648 0 291287 0 0 0 DAVID SCHAPIRA DIRECTOR GOVERNMENT RELATIONS 237144 0 0 0 0 0 2400 0 34440 0 273984 0 0 0 KAREN CHANDLER DIRECTOR COMMUNICATIONS 216625 0 0 0 0 0 24996 0 21915 0 263536 0 0 0 DAVID BARBER CHIEF COUNSEL 223336 0 0 0 0 0 25199 0 12741 0 261276 0 0 0 DEBRA COLE FIELD DIRECTOR 218977 0 0 0 0 0 0 0 21915 0 240892 0 0 0 ESPIE MEDELLIN FIELD DIRECTOR 216291 0 0 0 0 0 2400 0 14919 0 233610 0 0 0 CLAIRE RUSINIAK DIRECTOR OF HUMAN RESOURCES 186624 0 0 0 0 0 30000 0 0 0 216624 0 0 0 CHARLES GOETCHIUS FORMER DIRECTOR FIELD OPERATIONS 116976 0 0 0 0 0 12284 0 0 0 129260 0 0 0 PART I, LINE 1A CSEA OWNS A TOWNHOME IN SAN JOSE WHERE THE CSEA PRESIDENT RESIDES DURING THE WORK WEEK AS HIS REGULAR HOME IS IN SOUTHERN CALIFORNIA. THIS IS NOT TAXABLE COMPENSATION TO THE PRESIDENT. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY AND THE RIGHT TO ELECT DELEGATES TO ANNUAL CONFERENCE TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ALL REGULAR MEMBERS HAVE A RIGHT TO VOTE FOR DELEGATES WHO ELECT THE STATEWIDE OFFICERS (ASSOCIATION PRESIDENT, FIRST VICE PRESIDENT, SECOND VP AND SECRETARY). LIKEWISE, REGULAR MEMBERS MAY VOTE FOR AREA DIRECTORS IN THEIR RESPECTIVE AREA. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE CONSTITUTION AND BYLAWS AND THE ANNUAL BUDGET ARE APPROVED BY THE BOARD AND THEN BROUGHT TO THE MEMBERSHIP FOR APPROVAL BY DELEGATES AT CONFERENCE BEFORE THEY ARE IMPLEMENTED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. HOWEVER, ALL OF THE ORGANIZATION'S COMMITTEES DOCUMENT THEIR MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD HAS A CONFLICT OF INTEREST POLICY IN PLACE. LIKEWISE, ALL EMPLOYEES ARE COVERED BY A CONFLICT OF INTEREST OPERATING PROCEDURE. WHILE ALL EMPLOYEES ARE REQUIRED TO REPORT ANY CONFLICT OF INTEREST, EACH DEPARTMENT HEAD (KEY EMPLOYEE) IS REQUIRED TO SIGN ANNUALLY A FORM WHICH: (1) AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY AND HAS AGREED TO COMPLY WITH IT AND (2) DISCLOSES INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. BOARD MEMBERS ARE ALSO REQUIRED TO SIGN A FORM ANNUALLY WHICH MAKES SIMILAR AFFIRMATIONS AS THE DEPARTMENT HEADS. DETERMINATION OF WHETHER A CONFLICT EXISTS IS MADE AT THE BOARD LEVEL FOR BOARD MEMBERS AND BY THE EXECUTIVE DIRECTOR FOR STAFF. FORM 990, PART VI, SECTION B, LINE 15 WE BENCHMARKED SPECIFIC MANAGEMENT POSITIONS WITH A CONSULTANT IN FY2023, UNLIKE THE PREVIOUS YEAR WHERE WE HAD THE CONSULTANT EVALUATE ALL MANAGEMENT POSITIONS. THE POSITIONS WE BENCHMARKED ARE AS FOLLOWS: THE EXECUTIVE DIRECTOR, THE SR.MANAGER, ACCOUNTING AND FINANCE, DIRECTOR OF FACILITIES. THE PROCESS WAS LAST UNDERTAKEN IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS 38,443,065. NET PERIODIC BENEFIT INCOME, NET OF SERVICE COST 5,639,209. TRANSFER OF CUMULATIVE NET ASSETS TO CSEA ASSISTANCE FUND EIN 82-3776783 -803,290. PACE OF CSEA LOCAL STATE FEDERAL CANDIDATES 555 CAPITOL MALL SUITE 1425 SACRAMENTO CA 95814 272195724 TO PARTICIPATE IN LOCAL, STATE AND FEDERAL CANDIDATE ELECTIONS CA 527 CALIFORNIA SCHOOL EMPLOYEES ASSOCIATON 0 PACE OF CSEA PAC 555 CAPITOL MALL SUITE 1425 SACRAMENTO CA 95814 680236443 TO PARTICIPATE IN STATE AND/OR LOCAL CANDIDATE ELECTIONS CA 527 CALIFORNIA SCHOOL EMPLOYEES ASSOCIATON 0 CSEA ASSISTANCE FUND 2045 LUNDY AVE SAN JOSE CA 95131 823776783 TO PROVIDE AID TO DESTITUTE OR HOMELESS SCHOOL EMPLOYEES AND THEIR FAMILIES. CA 501(C)(3) LINE 7 CALIFORNIA SCHOOL EMPLOYEES ASSOCIATON 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0