Civic Intelligence

California Tow Truck Association

990 • Fiscal year 2014 • EIN 23-7455552

Apr 01, 2013 to Mar 31, 2014 • Filed on Jul 02, 2014

3050 Beacon Blvd95691

(916) 617-2882

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

22nd percentile

-2.9%

Higher net margin than 22% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

15th percentile

-7.7%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$438,564

Down $36,809 (-7.7%) from 2013

Net Assets

Down

$438,564

Down $36,809 (-7.7%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$1,262,908

No earlier filing loaded for comparison.

Expenses

Up

$1,299,717

Up $38,320 (+3.0%) from 2013

Net Income

-$36,809

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $321,037Liabilities 2012: $0Net Assets 2012: $321,0372012Assets 2013: $475,373Liabilities 2013: $0Net Assets 2013: $475,3732013Assets 2014: $438,564Liabilities 2014: $0Net Assets 2014: $438,5642014Assets 2015: $669,559Liabilities 2015: $0Net Assets 2015: $669,5592015Assets 2016: $632,550Liabilities 2016: $38,934Net Assets 2016: $593,6162016Assets 2017: $645,061Liabilities 2017: $33,248Net Assets 2017: $611,8132017Assets 2018: $724,050Liabilities 2018: $31,860Net Assets 2018: $692,1902018Assets 2019: $964,035Liabilities 2019: $105,992Net Assets 2019: $858,0432019Assets 2020: $995,803Liabilities 2020: $158,081Net Assets 2020: $837,7222020Assets 2021: $944,295Liabilities 2021: $167,223Net Assets 2021: $777,0722021Assets 2022: $840,900Liabilities 2022: $62,191Net Assets 2022: $778,7092022Assets 2023: $425,996Liabilities 2023: $14,367Net Assets 2023: $411,6292023Assets 2024: $481,459Liabilities 2024: $13,432Net Assets 2024: $468,0272024

Highlighted filing

2014

Assets$438,564
Liabilities$0
Net Assets$438,564

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,537,1862012Expenses 2013: $1,261,3972013Revenue 2014: $1,262,908Expenses 2014: $1,299,717Net Income 2014: -$36,8092014Revenue 2015: $939,618Expenses 2015: $708,623Net Income 2015: $230,9952015Revenue 2016: $752,792Expenses 2016: $772,156Net Income 2016: -$19,3642016Revenue 2017: $762,825Expenses 2017: $744,828Net Income 2017: $17,9972017Revenue 2018: $650,621Expenses 2018: $570,244Net Income 2018: $80,3772018Revenue 2019: $742,685Expenses 2019: $586,930Net Income 2019: $155,7552019Revenue 2020: $671,683Expenses 2020: $692,004Net Income 2020: -$20,3212020Revenue 2021: $565,928Expenses 2021: $626,578Net Income 2021: -$60,6502021Revenue 2022: $742,131Expenses 2022: $755,568Net Income 2022: -$13,4372022Revenue 2023: $669,490Expenses 2023: $1,027,826Net Income 2023: -$358,3362023Revenue 2024: $741,417Expenses 2024: $685,019Net Income 2024: $56,3982024

Highlighted filing

2014

Revenue$1,262,908
Expenses$1,299,717
Net Income-$36,809
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jul 2, 2014
Return Version
2013v3.1
Gross Receipts
$1,262,908
Mission and Program Overview

Mission

The mission of the California Tow Truck Association is to cultivate a community of professionals able to provide the highest caliber of towing and emergency road service-related solutions for the motoring public and the communities of our state.

To promote member businesses and interests

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$468,457$434,357▼ $34,100
Land, Buildings, and Equipment, Net$6,916$4,207▼ $2,709
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$475,373$438,564▼ $36,809
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$475,373$438,564▼ $36,809
Total Net Assets Fund Balance$475,373$438,564▼ $36,809
Total Liabilities and Net Assets / Fund Balance$475,373$438,564▼ $36,809

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,207$15,865$20,072
Compensation and Service Providers

Board Members and Trustees

NameTitle
Glenn NealPast President
Sherry WhitePresident
Alex BergDirector
Alex GorsenDirector
Alice EliasDirector
Andrea OlivarezDirector
Arlan WhiteDirector
Beverly MeyersDirector
Bob MatsonDirector
Bruce JohnsonDirector
Burt DeanDirector
Carvel GayDirector
Cassandra ArellanoDirector
Chuck LoveDirector
Dan PalmerDirector
Dan SilvaDirector
Danny LevittDirector
David McdanellDirector
Dion BraccoDirector
Doug NelsonDirector
Earl PetersonDirector
Jay Van ArsdaleDirector
Jody CampbellDirector
John CoulterDirector
Kevin MccrackenDirector
Michael PayneDirector
Pat GayDirector
Quinn PieningDirector
Steven HendricksonDirector
Terry JordanDirector
Terry Warford SrDirector
Tracy KoehlerDirector
Trent ButzlaffDirector
Troy ZimmerDirector
Terry Warford Jr1st
Casey Horvath2nd Vice Pres
Byron Inderrieden3rd Vice Pres
Rick Bays4th Vice Pres
Perry ShustaImmed Past Pres
Kathy GeanSecretary
Randy LevittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$383,264
Program Service Revenue
$877,337
Investment Income
$2,307
Other Revenue
$0
Change in Net Assets
$-36,809
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,106,798
Salaries, Compensation, and Employee Benefits$192,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$171,358-$171,358
Other Expenses$124,455$87,616-$87,616
All Other Expenses-$62,472-$62,472
Fees for Services Legal-$60,451-$60,451
Conferences and Meetings-$38,312-$38,312
Insurance-$31,946-$31,946
Occupancy-$22,129-$22,129
Payroll Taxes-$21,561-$21,561
Travel-$18,390-$18,390
Fees for Services Accounting-$13,566-$13,566
Advertising-$7,942-$7,942
Fees for Services Other-$7,939-$7,939
Office Expenses-$7,618-$7,618
Information Technology-$3,713-$3,713
Depreciation Depletion-$2,709-$2,709
Fees for Services Lobbying-$1,500-$1,500
Total Functional Expenses$740,495$559,222$0$1,299,717
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
Yes
Lobbying activity
No
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,500
Section 527 Activity Spending$1,500
Total Exempt Function Spending$1,500

Section 527 Organizations

OrganizationLocationAmount
46-1690116-$1,500
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The association has three classes of membership: direct voting, representative voting, and non-voting.direct voting members are the directors that serve on the board of directors. Each director represents a chapter of the association and is entitled to vote on business matters including additions or amendments to the bylaws, elections of officers, and other general business of the association. Representative voting members consist of individuals who are members of the chapters of the association. Representative voting members are entitled to vote for their chapter's elected representative or representatives to serve on the board of directors. Non-voting members consist of associate, allied, affiliated, honorary and auxiliary members, which have only the rights provided by the board of directors, but are not entitled to vote, directly or indirectly, for any office or position in the association and shall not be allowed to participate in any meeting, activity, or event of the association without the approval of the board of directors.

Form 990, Part VI, Line 11B: Form 990 Review Process

The executive director reviews the form 990 for accuracy with the board of directors prior to filing with the irs. Subsequent to filing the form 990 with the irs, the board of directors may further review the form 990, which is available upon request, or available at the next board of directors meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization's conflict of interest policy applies to all directors, officers, and management employees who can influence the actions of the organization. At least annually, officers and board members must disclose in writing any relationships or interests that could give rise to a conflict. Should a conflict of interest exist, such matter is reviewed and deliberated by the governing board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive committee reviews and approves compensation for the executive director. Compensation is based on salary experts' opinions and the american society of association executives (asae) "association compensation and benefits study" published salaries.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request, the organization makes its governing documents, financial information, and conflict of interest policy available to the public.

Filing and Contact Details

Filer

EIN
23-7455552
Phone
9166172882

Signing Officer

Name
Larry Muzamel
Title
Executive Director
Signed
2014-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry White
Formed
1970
Legal Domicile
CA
Voting Board Members
41
Independent Board Members
41
Employees
6

Preparer

Preparer
Christopher M Wink CPA Pfs
Phone
5302973444
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IRS990/Form990PartVIISectionAGrp/PersonNm1SHERRY WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm2TERRY WARFORD JR
IRS990/Form990PartVIISectionAGrp/PersonNm3CASEY HORVATH
IRS990/Form990PartVIISectionAGrp/PersonNm4RANDY LEVITT
IRS990/Form990PartVIISectionAGrp/PersonNm5DANNY LEVITT
IRS990/Form990PartVIISectionAGrp/PersonNm6TRACY KOEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm7ALEX GORSEN
IRS990/Form990PartVIISectionAGrp/PersonNm8RICK BAYS
IRS990/Form990PartVIISectionAGrp/PersonNm9GLENN NEAL
IRS990/Form990PartVIISectionAGrp/PersonNm10ALEX BERG
IRS990/Form990PartVIISectionAGrp/PersonNm11DION BRACCO
IRS990/Form990PartVIISectionAGrp/PersonNm12ALICE ELIAS
IRS990/Form990PartVIISectionAGrp/PersonNm13CARVEL GAY
IRS990/Form990PartVIISectionAGrp/PersonNm14KATHY GEAN
IRS990/Form990PartVIISectionAGrp/PersonNm15BYRON INDERRIEDEN
IRS990/Form990PartVIISectionAGrp/PersonNm16BRUCE JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm17TERRY JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm18BEVERLY MEYERS
IRS990/Form990PartVIISectionAGrp/PersonNm19CHUCK LOVE
IRS990/Form990PartVIISectionAGrp/PersonNm20DAN PALMER
IRS990/Form990PartVIISectionAGrp/PersonNm21BOB MATSON
IRS990/Form990PartVIISectionAGrp/PersonNm22KEVIN MCCRACKEN
IRS990/Form990PartVIISectionAGrp/PersonNm23DAVID MCDANELL
IRS990/Form990PartVIISectionAGrp/PersonNm24DOUG NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm25ANDREA OLIVAREZ
IRS990/Form990PartVIISectionAGrp/PersonNm26MICHAEL PAYNE
IRS990/Form990PartVIISectionAGrp/PersonNm27EARL PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm28QUINN PIENING
IRS990/Form990PartVIISectionAGrp/PersonNm29JOHN COULTER
IRS990/Form990PartVIISectionAGrp/PersonNm30BURT DEAN
IRS990/Form990PartVIISectionAGrp/PersonNm31JAY VAN ARSDALE
IRS990/Form990PartVIISectionAGrp/PersonNm32TERRY WARFORD SR
IRS990/Form990PartVIISectionAGrp/PersonNm33ARLAN WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm34CASSANDRA ARELLANO
IRS990/Form990PartVIISectionAGrp/PersonNm35TROY ZIMMER
IRS990/Form990PartVIISectionAGrp/PersonNm36DAN SILVA
IRS990/Form990PartVIISectionAGrp/PersonNm37JODY CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm38PAT GAY
IRS990/Form990PartVIISectionAGrp/PersonNm39STEVEN HENDRICKSON
IRS990/Form990PartVIISectionAGrp/PersonNm40TRENT BUTZLAFF
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IRS990/Form990PartVIISectionAGrp/TitleTxt0IMMED PAST PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt84TH VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt9PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt153RD VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director

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