Civic Intelligence

Cta Foundation for Teaching and Learning

990 • Fiscal year 2016 • EIN 26-3387057

Sep 01, 2015 to Aug 31, 2016 • Filed on Jul 11, 2017

1705 Murchison DriveBurlingame, CA 94010

(650) 697-1400

Siviq Scores

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

Liabilities / Assets

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

61st percentile

6.0%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

95th percentile

$318,020

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

72nd percentile

10.0%

Faster asset growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

2.2%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,985,373

Up $180,309 (+10.0%) from 2015

Net Assets

Up

$1,723,050

Up $180,127 (+12%) from 2015

Liabilities

Up

$262,323

Up $182 (+0.1%) from 2015

Revenue

Up

$2,723,981

Up $58,808 (+2.2%) from 2015

Expenses

Up

$2,559,217

Up $78,933 (+3.2%) from 2015

Net Income

Down

$164,764

Down $20,125 (-11%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $890,626Liabilities 2013: $285,141Net Assets 2013: $605,4852013Assets 2014: $1,715,583Liabilities 2014: $331,359Net Assets 2014: $1,384,2242014Assets 2015: $1,805,064Liabilities 2015: $262,141Net Assets 2015: $1,542,9232015Assets 2016: $1,985,373Liabilities 2016: $262,323Net Assets 2016: $1,723,0502016Assets 2017: $2,255,891Liabilities 2017: $262,000Net Assets 2017: $1,993,8912017Assets 2018: $2,532,792Liabilities 2018: $211,506Net Assets 2018: $2,321,2862018Assets 2020: $3,181,287Liabilities 2020: $343,462Net Assets 2020: $2,837,8252020Assets 2022: $3,592,908Liabilities 2022: $358,497Net Assets 2022: $3,234,4112022Assets 2024: $2,589,670Liabilities 2024: $342,818Net Assets 2024: $2,246,8522024

Highlighted filing

2016

Assets$1,985,373
Liabilities$262,323
Net Assets$1,723,050

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2013: $1,847,7562013Revenue 2014: $2,602,562Expenses 2014: $1,846,122Net Income 2014: $756,4402014Revenue 2015: $2,665,173Expenses 2015: $2,480,284Net Income 2015: $184,8892015Revenue 2016: $2,723,981Expenses 2016: $2,559,217Net Income 2016: $164,7642016Revenue 2017: $2,783,094Expenses 2017: $2,534,997Net Income 2017: $248,0972017Revenue 2018: $2,835,801Expenses 2018: $2,520,374Net Income 2018: $315,4272018Revenue 2020: $2,703,888Expenses 2020: $2,509,973Net Income 2020: $193,9152020Revenue 2022: $2,718,721Expenses 2022: $2,556,819Net Income 2022: $161,9022022Revenue 2024: $1,368,905Expenses 2024: $2,534,196Net Income 2024: -$1,165,2912024

Highlighted filing

2016

Revenue$2,723,981
Expenses$2,559,217
Net Income$164,764
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jul 11, 2017
Return Version
2015v3.0
Gross Receipts
$2,723,981
Mission and Program Overview

Mission

The cta foundation for teaching and learning's mission is to support high-quality teaching and high-quality public schools in the state of california, to grant scholarships to qualified students, to provide disaster relief and to perform all things appropriate for the achievement of said specific purpose.

Support high-quality teaching and high-quality public schools in california

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,497,060$1,646,984▲ $149,924
Investments in Publicly Traded Securities$308,004$338,389▲ $30,385
Total Assets$1,805,064$1,985,373▲ $180,309
Liabilities
Grants Payable$177,000$178,000▲ $1,000
Accounts Payable and Accrued Expenses$85,141$84,323▼ $818
Total Liabilities$262,141$262,323▲ $182
Net Assets / Fund Balance
Unrestricted Net Assets$1,542,923$1,723,050▲ $180,127
Total Net Assets Fund Balance$1,542,923$1,723,050▲ $180,127
Total Liabilities and Net Assets / Fund Balance$1,805,064$1,985,373▲ $180,309
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dean E VogelFormer President
Eric C HeinsPresident
theresa montanovice president
Micaela CichockiFormer Treasurer
david b goldbergSECRETARY/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,704,950
Program Service Revenue
$0
Investment Income
$19,031
Other Revenue
$0
Change in Net Assets
$164,764

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,723,981
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$15,363
Total Revenue per Audited Statements
$2,739,344
Total Revenue per Form 990
$2,723,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,443,863
Other Expenses$115,354
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,050,000--$2,050,000
Grants to Domestic Individuals$393,863--$393,863
Other Expenses$97,508--$97,508
Fees for Services Accounting-$15,200-$15,200
Insurance-$2,495-$2,495
Office Expenses-$151-$151
Total Functional Expenses$2,541,371$17,846$0$2,559,217

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,559,217
Total Expenses per Audited Statements$2,559,217
Total Expenses per Form 990$2,559,217
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Teachers Association Institute for TeachingBurlingame, CA501(c)(3)General Support$2,050,000
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The Form 990 is prepared by an independent public accounting firm based on audited financial statements. The final draft of the 990 is reviewed BY THE ACCOUNTING MANAGER. A copy of the 990 is provided to the board of directors prior to filing.

Form 990, Part VI, Section B, line 12C

Employees of the related organization are required to disclose to the organization and the california teachers association any current or contemplated activity, interest or relationship of the employee's or immediate family member which might create or appear to create a conflict of interest under the terms and provision of the policy.

Form 990, Part VI, Section B, line 15

Executive officer and management compensation policy is adopted by the california teachers association board of directors and reviewed annually. Compensation adjustments for officers and managers are based on change to average teacher salary in the state of california.

Form 990, Part VI, Section C, line 19

The organization makes its exemption status materials and the IRS Form 990 for the most recent three years available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cta Foundation for Teaching and Learning
EIN
26-3387057
Phone
6506971400
Address
1705 MURCHISON DRIVE, BURLINGAME, CA 94010

Signing Officer

Name
David Goldberg
Title
secretary-Treasurer
Phone
6506971400
Signed
2017-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric C Heins
Formed
2008
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Deloitte Tax Llp
Address
555 mission street, san francisco, CA 94105
Preparer
Joan S Mcmahon
Phone
4157834000
Supplemental Narrative

Additional Explanations

TANGIBLE PROPERTY ELECTION FOOTNOTE :

Section 1.263(a)-1(f) De Minimis Safe Harbor Election organization is making the de minimis safe harbor election under Treas. Reg. 1.263(a)-1(f) for all eligible amounts paid or incurred during the taxable year. Section 1.263(a)-3(n) Capitalization Election organization hereby elects to capitalize repair and maintenance costs under Treas. Reg. 1.263(a)-3(n). The costs were incurred during the taxable year in the electing organization trade or business and the electing organization treats such costs as capital expenditures on its books and records.

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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CALIFORNIA TEACHERS ASSOCIATION INSTITUTE FOR TEACHING
IRS990ScheduleI/RecipientTable/RecipientEIN0956207990
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01705 MURCHISON DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BURLINGAME
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094010
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH VALUE
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The recipient organizations are related organizations. The organization receives the annual audited financial statements of the recipient organizations. The organization's directors are also part of the governance structure of the recipient organizations.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0150381
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt162568
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt260642
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3123464
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4144255
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt088635
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt137938
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt236774
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt371352
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt481107
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt028736
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt118164
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt217991
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt321466
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt428642
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt050268
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt143433
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt242206
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt322659
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt431332
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Eric C Heins
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1david b goldberg
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2theresa montano
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3Micaela Cichocki
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4DEAN E VOGEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY/Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2vice president
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3FORMER TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4FORMER PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0318020
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1162103
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2157613
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3238941
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt4285336
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The organization relied on methods used by a related organization, California Teachers Association, to establish compensation policy. The methods used by the related organization include a written employment contract, compensation survey or study, and approval by the board or compensation committee.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared by an independent public accounting firm based on audited financial statements. The final draft of the 990 is reviewed BY THE ACCOUNTING MANAGER. A copy of the 990 is provided to the board of directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Employees of the related organization are required to disclose to the organization and the california teachers association any current or contemplated activity, interest or relationship of the employee's or immediate family member which might create or appear to create a conflict of interest under the terms and provision of the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE OFFICER AND MANAGEMENT COMPENSATION POLICY IS ADOPTED BY THE CALIFORNIA TEACHERS ASSOCIATION BOARD OF DIRECTORS AND REVIEWED ANNUALLY. COMPENSATION ADJUSTMENTS FOR OFFICERS AND MANAGERS ARE BASED ON CHANGE TO AVERAGE TEACHER SALARY IN THE STATE OF CALIFORNIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its exemption status materials and the IRS Form 990 for the most recent three years available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Section 1.263(a)-1(f) De Minimis Safe Harbor Election organization is making the de minimis safe harbor election under Treas. Reg. 1.263(a)-1(f) for all eligible amounts paid or incurred during the taxable year. Section 1.263(a)-3(n) Capitalization Election organization hereby elects to capitalize repair and maintenance costs under Treas. Reg. 1.263(a)-3(n). The costs were incurred during the taxable year in the electing organization trade or business and the electing organization treats such costs as capital expenditures on its books and records.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4TANGIBLE PROPERTY ELECTION FOOTNOTE :
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0california Teachers Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1california Teachers Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2california Teachers Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3california Teachers Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4california Teachers Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0california teachers association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CTA Economic Benefits Trust
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CTA Association for Better Citizenship
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3CTA Institute for Teaching
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4CTA Disaster Relief Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0940362310
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1946665695
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2941618614
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3956207990
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4710891612
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(9)

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