Civic Intelligence

California Teachers Association Hemet Teachers Association

990 • Fiscal year 2024 • EIN 33-0025331

Sep 01, 2023 to Aug 31, 2024 • Filed on Mar 05, 2025

1600 E Florida Ave 308Hemet, CA 92544

(951) 391-6065

Siviq Scores

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

Liabilities / Assets

86th percentile

0.07x

Higher debt load relative to assets than 86% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.12x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

59th percentile

$3,750

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

19th percentile

-11%

Faster asset growth than 19% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-8.5%

Faster revenue growth than 19% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$392,505

Down $169,123 (-30%) from 2022

Net Assets

Down

$364,895

Down $131,905 (-27%) from 2022

Liabilities

Down

$27,610

Down $37,218 (-57%) from 2022

Revenue

Down

$226,131

Down $28,510 (-11%) from 2022

Expenses

Up

$253,415

Up $37,909 (+18%) from 2022

Net Income

Down

-$27,284

Down $66,419 (-170%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $234,951Liabilities 2010: $110,007Net Assets 2010: $124,9442010Assets 2011: $116,516Liabilities 2011: $11,730Net Assets 2011: $104,7862011Assets 2012: $368,434Liabilities 2012: $332,992Net Assets 2012: $35,4422012Assets 2013: $121,766Liabilities 2013: $628Net Assets 2013: $121,1382013Assets 2015: $166,584Liabilities 2015: $1,720Net Assets 2015: $164,8642015Assets 2017: $243,344Liabilities 2017: $7,182Net Assets 2017: $236,1622017Assets 2018: $309,533Liabilities 2018: $11,237Net Assets 2018: $298,2962018Assets 2019: $373,618Liabilities 2019: $6,704Net Assets 2019: $366,9142019Assets 2020: $431,039Liabilities 2020: $2,242Net Assets 2020: $428,7972020Assets 2021: $460,743Liabilities 2021: $3,078Net Assets 2021: $457,6652021Assets 2022: $561,628Liabilities 2022: $64,828Net Assets 2022: $496,8002022Assets 2024: $392,505Liabilities 2024: $27,610Net Assets 2024: $364,8952024

Highlighted filing

2024

Assets$392,505
Liabilities$27,610
Net Assets$364,895

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $212,324Expenses 2010: $212,714Net Income 2010: -$3902010Revenue 2011: $197,268Expenses 2011: $217,426Net Income 2011: -$20,1582011Expenses 2012: $256,6642012Expenses 2013: $245,7952013Revenue 2015: $264,130Expenses 2015: $197,867Net Income 2015: $66,2632015Revenue 2017: $253,282Expenses 2017: $213,390Net Income 2017: $39,8922017Revenue 2018: $243,649Expenses 2018: $178,963Net Income 2018: $64,6862018Revenue 2019: $278,970Expenses 2019: $210,352Net Income 2019: $68,6182019Revenue 2020: $255,449Expenses 2020: $193,566Net Income 2020: $61,8832020Revenue 2021: $228,677Expenses 2021: $199,809Net Income 2021: $28,8682021Revenue 2022: $254,641Expenses 2022: $215,506Net Income 2022: $39,1352022Revenue 2024: $226,131Expenses 2024: $253,415Net Income 2024: -$27,2842024

Highlighted filing

2024

Revenue$226,131
Expenses$253,415
Net Income-$27,284
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Mar 5, 2025
Return Version
2023v6.0
Gross Receipts
$226,131
Mission and Program Overview

Mission

To represent its members in employer-employee related matters including, but not limited to, wages, hours and other terms and conditions of employment and other specific purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$165,573$159,499▼ $6,074
Savings and Temporary Cash Investments$117,611$121,109▲ $3,498
Cash and Non-Interest-Bearing Accounts$149,764$87,597▼ $62,167
Total Assets$442,791$392,505▼ $50,286
Other Assets Total$9,843$24,300▲ $14,457
Liabilities
Other Liabilities$7,818$22,589▲ $14,771
Accounts Payable and Accrued Expenses$42,794$5,021▼ $37,773
Total Liabilities$50,612$27,610▼ $23,002
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$392,179$364,895▼ $27,284
Total Net Assets Fund Balance$392,179$364,895▼ $27,284
Total Liabilities and Net Assets / Fund Balance$442,791$392,505▼ $50,286

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$155,669$11,120$166,789
Equipment$3,830$40,929$44,759
Other Assets Org$22,639--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Rebekah YoungPresident$3,750$3,750
Arthur PlinskiTreasurer$3,250$3,250
April Boggess2nd VP$1,500$1,500
Melissa Smith1st VP$1,500$1,500

Board Members and Trustees

NameTitle
Stephenie SporcichElementary Rep
Shelly Hannah-RheingansHigh School Rep
Tracy DiegesMiddle Rep
Virginia MangoldSecretary
Mike ApffelSupport Services Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$226,012
Investment Income
$119
Other Revenue
$0
Change in Net Assets
$-27,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$226,131
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,202
Total Revenue per Audited Statements
$242,333
Total Revenue per Form 990
$226,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,025
Salaries, Compensation, and Employee Benefits$82,390
Total Fundraising Expense$918
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,000$6,556-$65,556
All Other Expenses$20,481$3,322-$23,803
Conferences and Meetings$13,803$3,310-$17,113
Current Officers, Directors, Trustees, and Key Employees$10,000--$10,000
Occupancy$7,827$1,957-$9,784
Other Expenses$7,340$1,835$918$9,175
Office Expenses$6,720$1,679-$8,399
Fees for Services Accounting-$7,675-$7,675
Payroll Taxes-$6,473-$6,473
Depreciation Depletion-$6,074-$6,074
Insurance$2,656$664-$3,320
Other Employee Benefits-$361-$361
Total Functional Expenses$208,920$43,577$918$253,415

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$256,690
Expenses per Audited Statements$253,416
Total Expenses per Form 990$253,416
Expenses Not Reported on Form 990$3,274
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$22,589
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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, Section A, line 6

Members of the Association consists of dues paying certificated school employees from the Hemet Unified School District.

Form 990, Part VI, Section A, line 7A

The General Membership elects the Executive Board to represent them in all matters related to employment conditions and employer-employee relations.

Form 990, Part VI, Section B, line 10B

The Association is affiliated with California Teachers Association (CTA) & the National Educators Association (NEA). There is no written policies and/or procedures in which the Association governs the activities of CTA & NEA.

Form 990, Part VI, Section B, line 11B

A copy of the tax return is made available to all board members, who have an opportunity to review, revise, and/or approve the tax return prior to submission.

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

At the beginning of the fiscal year the board is required to disclose any possible conflicts.

Form 990, Part VI, Section C, line 19

Upon written request the Association will provide copies of the governing documents, policies and financial statements.

Filing and Contact Details

Filer

Filer Name
California Teachers Association
EIN
33-0025331
Phone
9513916065
Address
1600 E Florida Ave 308, Hemet, CA 92544

Signing Officer

Name
Rebekah Young
Title
President
Phone
9519258263
Signed
2025-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebekah Young
Formed
1984
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Smith Marion & Co
Address
1940 Orange Tree Lane Suite 100, Redlands, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
Supplemental Narrative

Additional Explanations

Form 990, Part XII; Line 2C

There have been no changes from prior years in the oversight of the audit or the selection process for the independent accountant.

Financial Statement Notes

Part X, Line 2:

In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an Association, management believes that all of the positions taken by the Association in its federal and state income tax returns are more likely than not to be sustained upon examination. The Association files returns in the US Federal jurisdiction and the State of California. The Association's federal income tax returns for the prior three years and beyond remain subject to examination by the Internal Revenue Service. The Association's California tax returns for the prior four years and beyond remain subject to examination by the Franchise Tax Board.

Part XI, Line 2D - Other Adjustments:

PAC activity 16,202.

Part XII, Line 2D - Other Adjustments:

PAC activity 3,274.

Raw XML Appendix393 raw XML fields

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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IRS990ScheduleD/BuildingsGrp/BookValueAmt0155669
IRS990ScheduleD/BuildingsGrp/DepreciationAmt011120
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0166789
IRS990ScheduleD/EquipmentGrp/BookValueAmt03830
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040929
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044759
IRS990ScheduleD/ExpensesNotReportedAmt03274
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0253416
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01661
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt122639
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Right of Use Asset
IRS990ScheduleD/OtherExpensesIncludedAmt03274
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022589
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease Liability
IRS990ScheduleD/OtherRevenueAmt016202
IRS990ScheduleD/RevenueNotReportedAmt016202
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0226131
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an Association, management believes that all of the positions taken by the Association in its federal and state income tax returns are more likely than not to be sustained upon examination. The Association files returns in the US Federal jurisdiction and the State of California. The Association's federal income tax returns for the prior three years and beyond remain subject to examination by the Internal Revenue Service. The Association's California tax returns for the prior four years and beyond remain subject to examination by the Franchise Tax Board.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PAC activity 16,202.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PAC activity 3,274.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0159499
IRS990ScheduleD/TotalBookValueOtherAssetsAmt024300
IRS990ScheduleD/TotalExpensesPerForm990Amt0253416
IRS990ScheduleD/TotalLiabilityAmt022589
IRS990ScheduleD/TotalRevenuePerForm990Amt0226131
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0242333
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0256690
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members of the Association consists of dues paying certificated school employees from the Hemet Unified School District.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The General Membership elects the Executive Board to represent them in all matters related to employment conditions and employer-employee relations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Association is affiliated with California Teachers Association (CTA) & the National Educators Association (NEA). There is no written policies and/or procedures in which the Association governs the activities of CTA & NEA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the tax return is made available to all board members, who have an opportunity to review, revise, and/or approve the tax return prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4At the beginning of the fiscal year the board is required to disclose any possible conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon written request the Association will provide copies of the governing documents, policies and financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6There have been no changes from prior years in the oversight of the audit or the selection process for the independent accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII; Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0442791
IRS990/TotalAssetsEOYAmt0392505
IRS990/TotalAssetsGrp/BOYAmt0442791
IRS990/TotalAssetsGrp/EOYAmt0392505
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0918
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043577
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208920
IRS990/TotalFunctionalExpensesGrp/TotalAmt0253415
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050612
IRS990/TotalLiabilitiesEOYAmt027610
IRS990/TotalLiabilitiesGrp/BOYAmt050612
IRS990/TotalLiabilitiesGrp/EOYAmt027610
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0392179
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0364895
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0208920
IRS990/TotalProgramServiceRevenueAmt0226012
IRS990/TotalReportableCompFromOrgAmt010000
IRS990/TotalRevenueGrp/ExclusionAmt0119
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0226012
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0226131
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0442791
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0392505
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01600 E Florida Ave 308
IRS990/USAddress/CityNm0Hemet
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092544
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.htaonline.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Rebekah Young
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09519258263
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0California Teachers Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Hemet Teachers Association
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0330025331
ReturnHeader/Filer/PhoneNum09513916065
ReturnHeader/Filer/USAddress/AddressLine1Txt01600 E Florida Ave 308
ReturnHeader/Filer/USAddress/CityNm0Hemet
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092544
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831445511
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Smith Marion & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01940 Orange Tree Lane Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Redlands
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092374
ReturnHeader/PreparerPersonGrp/PhoneNum09093072323
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Carlos Carazo
ReturnHeader/ReturnTs02025-03-05T17:40:42-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.93$0.28$3.65$2.26$2.53$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$0.65$4.97$2.55$2.16$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$0.03$4.58$2.29$2.00$0.29
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$0.02$4.29$2.55$1.94$0.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.07$3.67$2.79$2.10$0.69
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.11$2.98$2.44$1.79$0.65
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.07$2.36$2.53$2.13$0.40
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$2.64$1.98$0.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.01$1.21$2.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$3.33$0.35$2.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.12$1.05$1.97$2.17$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$1.10$1.25$2.12$2.13$0.00