Civic Intelligence

California Faculty Association

EIN 23-7418998 • 501(c)5 • sacramento, CA

View Organization Page

1110 K Stsacramento, CA 95814

www.calfac.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.20x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Net Margin

26th percentile

2.8%

Higher net margin than 26% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

31st percentile

$287,102

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Asset Growth

32nd percentile

4.3%

Faster asset growth than 32% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

5.1%

Faster revenue growth than 37% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$52,590,635

Up $2,184,494 (+4.3%) from 2023

Liabilities

Up

$4,128,878

Up $336,711 (+8.9%) from 2023

Net Assets

Up

$48,461,757

Up $1,847,783 (+4.0%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin26th percentile

Revenue

Up

$20,447,215

Up $997,596 (+5.1%) from 2023

Expenses

Up

$19,879,390

Up $3,146,342 (+19%) from 2023

Net Income

Down

$567,825

Down $2,148,746 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2015: $16,107,729Liabilities 2015: $4,603,050Net Assets 2015: $11,504,6792015Assets 2016: $17,329,697Liabilities 2016: $4,940,146Net Assets 2016: $12,389,5512016Assets 2017: $20,788,206Liabilities 2017: $5,253,963Net Assets 2017: $15,534,2432017Assets 2018: $27,365,161Liabilities 2018: $5,855,348Net Assets 2018: $21,509,8132018Assets 2019: $31,647,299Liabilities 2019: $4,279,784Net Assets 2019: $27,367,5152019Assets 2020: $38,862,608Liabilities 2020: $3,477,827Net Assets 2020: $35,384,7812020Assets 2021: $45,526,966Liabilities 2021: $3,824,638Net Assets 2021: $41,702,3282021Assets 2022: $47,024,905Liabilities 2022: $3,414,242Net Assets 2022: $43,610,6632022Assets 2023: $50,406,141Liabilities 2023: $3,792,167Net Assets 2023: $46,613,9742023Assets 2024: $52,590,635Liabilities 2024: $4,128,878Net Assets 2024: $48,461,7572024

Highlighted filing

2024

Assets$52,590,635
Liabilities$4,128,878
Net Assets$48,461,757
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0Revenue 2015: $14,015,002Expenses 2015: $12,235,699Net Income 2015: $1,779,3032015Revenue 2016: $14,858,645Expenses 2016: $13,750,740Net Income 2016: $1,107,9052016Revenue 2017: $17,256,360Expenses 2017: $13,827,252Net Income 2017: $3,429,1082017Revenue 2018: $20,736,229Expenses 2018: $14,370,952Net Income 2018: $6,365,2772018Revenue 2019: $17,622,263Expenses 2019: $14,022,200Net Income 2019: $3,600,0632019Revenue 2020: $18,636,142Expenses 2020: $11,176,778Net Income 2020: $7,459,3642020Revenue 2021: $17,924,557Expenses 2021: $11,641,871Net Income 2021: $6,282,6862021Revenue 2022: $18,172,996Expenses 2022: $13,872,236Net Income 2022: $4,300,7602022Revenue 2023: $19,449,619Expenses 2023: $16,733,048Net Income 2023: $2,716,5712023Revenue 2024: $20,447,215Expenses 2024: $19,879,390Net Income 2024: $567,8252024

Highlighted filing

2024

Revenue$20,447,215
Expenses$19,879,390
Net Income$567,825
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,590,635
Liabilities
$4,128,878
Net assets
$48,461,757
Revenue
$20,447,215
Expenses
$19,879,390
Net income
$567,825
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$52.6$4.13$48.5$20.4$19.9$0.57
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$50.4$3.79$46.6$19.4$16.7$2.72
2022Detailed filing. Detailed filing data is available for this year.$47.0$3.41$43.6$18.2$13.9$4.30
2021Detailed filing. Detailed filing data is available for this year.$45.5$3.82$41.7$17.9$11.6$6.28
2020Detailed filing. Detailed filing data is available for this year.$38.9$3.48$35.4$18.6$11.2$7.46
2019Detailed filing. Detailed filing data is available for this year.$31.6$4.28$27.4$17.6$14.0$3.60
2018Detailed filing. Detailed filing data is available for this year.$27.4$5.86$21.5$20.7$14.4$6.37
2017Detailed filing. Detailed filing data is available for this year.$20.8$5.25$15.5$17.3$13.8$3.43
2016Detailed filing. Detailed filing data is available for this year.$17.3$4.94$12.4$14.9$13.8$1.11
2015Detailed filing. Detailed filing data is available for this year.$16.1$4.60$11.5$14.0$12.2$1.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 17, 2025
Return Version
2023v6.0
Gross Receipts
$22,237,860
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$23,078,861$25,306,617▲ $2,227,756
Savings and Temporary Cash Investments$19,457,115$16,641,706▼ $2,815,409
Cash and Non-Interest-Bearing Accounts$3,214,293$5,924,801▲ $2,710,508
Accounts Receivable$2,112,073$2,179,370▲ $67,297
Land, Buildings, and Equipment, Net$2,275,945$2,160,667▼ $115,278
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$50,406,141$52,590,635▲ $2,184,494
Other Assets Total$267,854$377,474▲ $109,620
Liabilities
Other Liabilities$1,612,246$1,853,701▲ $241,455
Accounts Payable and Accrued Expenses$1,460,024$1,662,453▲ $202,429
Mortgage Notes Payable Secured by Investment Property$719,897$612,724▼ $107,173
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,792,167$4,128,878▲ $336,711
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$46,613,974$48,461,757▲ $1,847,783
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$46,613,974$48,461,757▲ $1,847,783
Total Liabilities and Net Assets / Fund Balance$50,406,141$52,590,635▲ $2,184,494

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,118,388$921,541$2,039,929
Equipment$242,279$786,776$1,029,055
Land$800,000-$800,000
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn SheffieldInterim General ManagerFT$220,329$66,773$287,102
Parvinder KangDirector of FinanceFT$202,534$80,304$282,838
Michelle CerecerezDirectorFT$204,391$63,378$267,769
Terry ScottField RepresentativeFT$184,022$51,705$235,727
Blanca CastanedaField RepresentativeFT$185,129$46,136$231,265
Maureen LoughranDirectorFT$174,407$42,194$216,601
Michael SevilleGeneral ManagerFT$28,796$8,980$37,776

Board Members and Trustees

NameTitle
Charles ToombsPresident
Margarita Berta AvilaVice President
Aja LaDukeDirector
Dorothy Chen MaynardDirector
Elaine BernalDirector
G Chris BrownDirector
Kevin PinaDirector
Kevin WehrDirector
La Tanya SkifferDirector
Lisa KawamuraDirector
Melissa Cardenas-DowDirector
Molly TalcottDirector
Raquel BakerDirector
Stacie PhamDirector
Steven FillingDirector
Tad WaltersDirector
Tim SistrunkDirector
Wendy St JohnDirector
MEGHAN O'DONNELLAssoc. V.p. Lecturers, North
Antonio GalloAssoc. V.p. Lecturers, South
Dave ColnicAssoc. V.p. North
Chris CoxAssoc. V.p. Rac. & Just. North
Sharon EliseAssoc. V.p. Rac. & Just. South
Michelle Ramos-PelliciaAssoc. V.p. South
Jonathan KarpfRet. Faculty Representative
Diane BlairSecretary
Vang VangTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$19,091,038
Investment Income
$1,313,829
Other Revenue
$42,348
Change in Net Assets
$567,825

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,447,215
Revenue Not Reported on Form 990
$1,492,777
Total Revenue per Audited Statements
$21,939,992
Total Revenue per Form 990
$20,447,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,662,106
Other Expenses$7,217,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$8,279,162
Pension Plan Contributions---$1,866,718
Other Employee Benefits---$1,357,990
Payments to Affiliates---$1,151,731
Office Expenses---$934,327
Conferences and Meetings---$885,434
Other Expenses---$883,583
Payroll Taxes---$711,967
Travel---$695,350
Information Technology---$586,586
Current Officers, Directors, Trustees, and Key Employees---$446,269
All Other Expenses---$275,047
Occupancy---$202,951
Fees for Services Legal---$150,945
Fees for Services Lobbying---$120,000
Fees for Services Other---$94,976
Insurance---$72,793
Fees for Services Accounting---$60,680
Interest---$29,548
Total Functional Expenses$0$0$0$19,879,390

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$20,092,209
Expenses per Audited Statements$19,879,390
Total Expenses per Form 990$19,879,390
Expenses Not Reported on Form 990$212,819
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Medical Benefit$1,515,920
Deferred Compensation$337,781
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, LINE 4:

“Cfa's bylaws were amended during the current year.”

PART VI, LINES 6 AND 7A:

“The members of the cfa elect the members of the governing body.”

PART VI, LINE 10B:

“The cfa consist of twenty-three chapters, one within each california state university. Each chapter has its own by-laws that is consistent with the cfa's by-laws.”

PART VI, LINE 11B:

“Form 990 was distributed to all members of cfa's governing body. The form 990 was reviewed by the director of finance, treasurer and audit committee before it was filed.”

PART VI, LINE 12C:

“All of the cfa staff and board members are required to notify the cfa of any changes in their interests that could give rise to conflicts.”

PART VI, LINES 15A AND 15B:

“THE PROCESS FOR DETERMINING COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL, OTHER OFFICERS AND KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY THE GOVERNING BODY AND USE OF DATA FOR COMPARABLE COMPENSATION FOR FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. DOCUMENTATION IS MAINTAINED OF THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THE LAST TIME THIS PROCESS WAS USED WAS IN July OF 2016.”

PART VI, LINE 19:

“Cfa's by-laws, conflict of interest policy and financial statements are maintained in the cfa's office. Cfa's by-laws and conflict of interest policy are available upon request. Financial statements are available to members and creditors upon request. Cfa's by-laws are also available on cfa's website.”

Filing and Contact Details

Filer

Filer Name
California Faculty Association
EIN
23-7418998
In Care Of
% PARVINDER KANG
Phone
9164414848
Address
1110 K ST, sacramento, CA 95814

Signing Officer

Name
Vang Vang
Title
Treasurer
Phone
9164414848
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Toombs
Formed
1976
Legal Domicile
CA
Voting Board Members
27
Independent Board Members
27
Employees
193
Volunteers
500

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Alexandra Chernyak
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

“California Faculty Association (the "CFA") was established to strengthen the cause of higher education for the public good; to promote and maintain the standards and ideals of the profession; to provide a democratic voice for academic employees; to provide legislative advocacy; to maintain collective bargaining agreements covering salaries, working conditions, and other items and conditions of employment; to obtain explicit guarantees of academic freedom, tenure, and academic due process; to create orderly and clear procedures from prompt consideration of problems and grievances; to promote and protect the professional and economic interests of CFA and all bargaining unit members; and to promote unity among academic employees and thereby enhance the effectiveness of the CFA in representing its members.”

PART XI, LINE 9:

“Net adjustment for implementation of employers accounting for postretirement benefits ($212,819)”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the CFA and recognize a tax liability if the CFA has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The CFA is subject to routine audits by taxing jurisdictions; However, there are currently no audits for any tax periods in progress. PART XII, LINE 2D: NET ADJUSTMENT FOR IMPLEMENTATION OF EMPLOYERS ACCOUNTING FOR POSTRETIREMENT BENEFITS ($212,819).”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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