Civic Intelligence

California Faculty Association (Seiu Local 1983)

990 • Fiscal year 2016 • EIN 23-7418998

Sep 01, 2015 to Aug 31, 2016 • Filed on Feb 24, 2017

1110 K Stsacramento, CA 95814

(916) 441-4848

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.29x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.33x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Net Margin

52nd percentile

7.5%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$220,464

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Asset Growth

60th percentile

7.6%

Faster asset growth than 60% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

61st percentile

6.0%

Faster revenue growth than 61% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$17,329,697

Up $1,221,968 (+7.6%) from 2015

Net Assets

Up

$12,389,551

Up $884,872 (+7.7%) from 2015

Liabilities

Up

$4,940,146

Up $337,096 (+7.3%) from 2015

Revenue

Up

$14,858,645

Up $843,643 (+6.0%) from 2015

Expenses

Up

$13,750,740

Up $1,515,041 (+12%) from 2015

Net Income

Down

$1,107,905

Down $671,398 (-38%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$17,329,697
Liabilities$4,940,146
Net Assets$12,389,551

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$14,858,645
Expenses$13,750,740
Net Income$1,107,905
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Feb 24, 2017
Return Version
2015v3.0
Gross Receipts
$16,123,288
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,146,412$5,240,536▲ $94,124
Cash and Non-Interest-Bearing Accounts$4,104,617$4,641,822▲ $537,205
Land, Buildings, and Equipment, Net$2,827,385$2,916,277▲ $88,892
Accounts Receivable$2,015,723$2,328,964▲ $313,241
Savings and Temporary Cash Investments$1,941,244$2,068,360▲ $127,116
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$16,107,729$17,329,697▲ $1,221,968
Other Assets Total$72,348$133,738▲ $61,390
Liabilities
Other Liabilities$2,069,566$2,363,904▲ $294,338
Mortgage Notes Payable Secured by Investment Property$1,427,689$1,352,309▼ $75,380
Accounts Payable and Accrued Expenses$1,035,795$1,153,933▲ $118,138
Grants Payable$70,000$70,000→ $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$4,603,050$4,940,146▲ $337,096
Net Assets / Fund Balance
Unrestricted Net Assets$11,169,849$12,054,385▲ $884,536
Temporarily Rstr Net Assets$334,830$335,166▲ $336
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$11,504,679$12,389,551▲ $884,872
Total Liabilities and Net Assets / Fund Balance$16,107,729$17,329,697▲ $1,221,968

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,855,682$177,019$2,032,701
Land$800,000-$800,000
Equipment$260,595$266,229$526,824
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristin EldridgeGeneral ManagerFT$175,915$44,549$220,464
Djibril DiopDirector of Gov RelationsFT$119,105$48,478$167,583
Kathryn SheffieldDirector of RepresentationFT$119,066$46,707$165,773
Lawrence HendelGeneral ManagerFT$112,878$48,075$160,953
Kathrine GeneralField RepresentativeFT$115,524$45,043$160,567
Judith KurylakBusiness ManagerFT$113,038$46,805$159,843
Michelle CerecerezSo. Regional Organizing DirectorFT$108,869$47,218$156,087
maureen loughranDirectorFT$102,824$44,007$146,831
Antonio GalloDirectorPT$23,057-$23,057
Nate ThomasDirectorPT$18,870-$18,870
Karen DavisDirectorPT$14,542-$14,542
Chris Cruz-booneDirectorPT$8,856-$8,856
Leslie BryanAssoc. V.p. Lecturers, SouthPT$8,850-$8,850
Jonathan KarpfAssoc. V.p. Lecturers, NorthFT$7,668-$7,668

Board Members and Trustees

NameTitle
Jennifer EaganPresident
Kim GeronVice President
Ann FiegenDirector
Darel EngenDirector
David Bradfielddirector
Dorothy Dd WillsDirector
ELAINE NewmanDirector
Erma Jean SimsDirector
John SarrailleDirector
Lillian TaizDirector
Marcia MarxDirector
Michael RitterDirector
Niesha FritzDirector
Sharon EliseDirector
Steven Fillingdirector
Cecil CantonAssoc. V.p. Affirmative Action
Kevin WehrAssoc. V.P. NORTH
Charles ToombsAssoc. V.p., South
Mary AnwarRet. Faculty Representative
Molly TalcottSecretary
Susan GreenTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mark Fabiani LLCConsultant939 COAST BLVD STE 4D, La Jolla, CA 92037$162,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,769,474
Investment Income
$49,395
Other Revenue
$39,776
Change in Net Assets
$1,107,905

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,858,645
Revenue Not Reported on Form 990
$-59,586
Total Revenue per Audited Statements
$14,799,059
Total Revenue per Form 990
$14,858,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,739,260
Salaries, Compensation, and Employee Benefits$6,011,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,608,954
Payments to Affiliates---$2,992,720
Conferences and Meetings---$909,453
Other Employee Benefits---$828,492
Other Expenses---$779,193
Office Expenses---$694,935
Pension Plan Contributions---$628,237
Travel---$617,446
Current Officers, Directors, Trustees, and Key Employees---$584,387
Payroll Taxes---$361,410
Fees for Services Other---$225,988
Information Technology---$177,836
All Other Expenses---$169,773
Occupancy---$155,732
Fees for Services Legal---$149,967
Depreciation Depletion---$143,648
Fees for Services Lobbying---$120,000
Interest---$61,342
Fees for Services Accounting---$56,690
Insurance---$54,668
Fees for Service Investment Mgmnt Fees---$18,958
Total Functional Expenses$0$0$0$13,750,740

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,033,359
Expenses per Audited Statements$13,750,740
Total Expenses per Form 990$13,750,740
Expenses Not Reported on Form 990$282,619
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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$2,302,446
Deferred Compensation$61,458
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 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
Filing and Contact Details

Filer

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

Signing Officer

Name
Susan Green
Title
Treasurer
Phone
9164414848
Signed
2017-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Eagan
Formed
1976
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
18
Employees
135
Volunteers
150

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
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 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 BUSINESS MANAGER, 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. PART XI, LINE 9: NET ADJUSTMENT FOR IMPLEMENTATION OF EMPLOYERS ACCOUNTING FOR POSTRETIREMENT BENEFITS ($282,619)

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 ($282,619)

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