Civic Intelligence

Association of Chief Business Officials

EIN 57-1212664 • 501(c)6 • Sacramento, CA

Profile

To promote and advance best practices for chief business officials of the california community colleges.

1531 I Street 200Sacramento, CA 95814

www.acbo.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.28x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.17x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

45th percentile

2.1%

Higher net margin than 45% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

96th percentile

73%

Faster asset growth than 96% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$379,540

Up $160,268 (+73%) from 2023

Liabilities

Up

$104,545

Up $104,545 from 2023

Net Assets

Up

$274,995

Up $55,723 (+25%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin45th percentile

Revenue

Up

$607,025

Up $71,665 (+13%) from 2023

Expenses

Up

$594,043

Up $72,804 (+14%) from 2023

Net Income

Down

$12,982

Down $1,139 (-8.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$400K$300K$200K$100K$0Assets 2011: $123,325Liabilities 2011: $0Net Assets 2011: $123,3252011Assets 2012: $133,842Liabilities 2012: $6,495Net Assets 2012: $127,3472012Assets 2013: $102,162Liabilities 2013: $0Net Assets 2013: $102,1622013Assets 2014: $157,726Liabilities 2014: $0Net Assets 2014: $157,7262014Assets 2015: $151,392Liabilities 2015: $128Net Assets 2015: $151,2642015Assets 2016: $125,481Liabilities 2016: $12,666Net Assets 2016: $112,8152016Assets 2017: $102,742Liabilities 2017: $0Net Assets 2017: $102,7422017Assets 2018: $119,547Liabilities 2018: $0Net Assets 2018: $119,5472018Assets 2019: $120,773Liabilities 2019: $645Net Assets 2019: $120,1282019Assets 2020: $130,227Liabilities 2020: $0Net Assets 2020: $130,2272020Assets 2021: $153,030Liabilities 2021: $0Net Assets 2021: $153,0302021Assets 2022: $205,151Liabilities 2022: $0Net Assets 2022: $205,1512022Assets 2023: $219,272Liabilities 2023: $0Net Assets 2023: $219,2722023Assets 2024: $379,540Liabilities 2024: $104,545Net Assets 2024: $274,9952024

Highlighted filing

2024

Assets$379,540
Liabilities$104,545
Net Assets$274,995
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $201,949Expenses 2011: $211,390Net Income 2011: -$9,4412011Revenue 2012: $262,850Expenses 2012: $258,828Net Income 2012: $4,0222012Revenue 2013: $192,849Expenses 2013: $218,034Net Income 2013: -$25,1852013Revenue 2014: $304,378Expenses 2014: $248,814Net Income 2014: $55,5642014Revenue 2015: $343,869Expenses 2015: $350,331Net Income 2015: -$6,4622015Revenue 2016: $302,943Expenses 2016: $341,392Net Income 2016: -$38,4492016Revenue 2017: $390,356Expenses 2017: $400,429Net Income 2017: -$10,0732017Revenue 2018: $392,320Expenses 2018: $375,515Net Income 2018: $16,8052018Revenue 2019: $371,709Expenses 2019: $371,128Net Income 2019: $5812019Revenue 2020: $94,590Expenses 2020: $84,491Net Income 2020: $10,0992020Revenue 2021: $212,043Expenses 2021: $189,240Net Income 2021: $22,8032021Revenue 2022: $395,347Expenses 2022: $343,226Net Income 2022: $52,1212022Revenue 2023: $535,360Expenses 2023: $521,239Net Income 2023: $14,1212023Revenue 2024: $607,025Expenses 2024: $594,043Net Income 2024: $12,9822024

Highlighted filing

2024

Revenue$607,025
Expenses$594,043
Net Income$12,982
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$379,540
Liabilities
$104,545
Net assets
$274,995
Revenue
$607,025
Expenses
$594,043
Net income
$12,982
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$1.05$2.75$6.07$5.94$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.00$2.19$5.35$5.21$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.00$2.05$3.95$3.43$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.00$1.53$2.12$1.89$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.00$1.30$0.95$0.84$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.01$1.20$3.72$3.71$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$3.92$3.76$0.17
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.03$3.90$4.00$0.10
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.13$1.13$3.03$3.41$0.38
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$3.44$3.50$0.06
2014Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$3.04$2.49$0.56
2013Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$1.93$2.18$0.25
2012Summary only. Only limited summary data is available for this year.$1.34$0.06$1.27$2.63$2.59$0.04
2011Summary only. Only limited summary data is available for this year.$1.23$0.00$1.23$2.02$2.11$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$607,025
Mission and Program Overview

Mission

To promote and advance community college education.

To promote and advance best practices for chief business officials and fiscal office personnel of the california community colleges through leadership, state budget advocacy and professional development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$182,979$293,938▲ $110,959
Accounts Receivable-$43,881-
Savings and Temporary Cash Investments$20,960$20,971▲ $11
Prepaid Expenses and Deferred Charges$15,333$20,750▲ $5,417
Total Assets$219,272$379,540▲ $160,268
Liabilities
Accounts Payable and Accrued Expenses-$104,295-
Other Liabilities$0$250▲ $250
Total Liabilities$0$104,545▲ $104,545
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$219,272$274,995▲ $55,723
Total Net Assets Fund Balance$219,272$274,995▲ $55,723
Total Liabilities and Net Assets / Fund Balance$219,272$379,540▲ $160,268
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Aaron BrownPast President
Mario RodriguezPresident
Felipe LopezPresident Elect
Julia MorrisonDirector, Region 1
Tim FloodDirector, Region 10
Russi EganDirector, Region 2
Micalea OchoaDirector, Region 3
Chris Dela RosaDirector, Region 4
Trevor StewartDirector, Region 5
Dennis CurranDirector, Region 6
Jeannette GordonDirector, Region 7
Claudette DainDirector, Region 8
Ann Marie GabelEx-officio
Jose TorresTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$607,015
Investment Income
$10
Other Revenue
$0
Change in Net Assets
$12,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$593,116
Grants and Similar Amounts Paid$927
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$467,387
Fees for Services Management---$68,137
Office Expenses---$24,148
Travel---$9,830
Other Expenses---$7,654
Information Technology---$5,040
Grants to Domestic Orgs---$927
Total Functional Expenses$0$0$0$594,043
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
Funds Held in Trust$250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 8B

“The board has not granted authority to any committee to act on behalf of the governing body.”

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

“The association treasurer will review and sign the form 990 and provide the report to the board.”

Form 990, Part VI, Section C, Line 19

“The association makes governing documents and other related information available on the website or on request as appropriate”

Filing and Contact Details

Filer

Filer Name
Association of Chief Business Officials
EIN
57-1212664
Phone
9164432226
Address
1531 I STREET 200, SACRAMENTO, CA 95814

Signing Officer

Name
Jose Torres
Title
Treasurer
Phone
9164432226
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Brown
Formed
1974
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Gilbert Cpas
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Amanda H Williams
Phone
9166466464
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in accounting method 481(a) adjustment in net assets 42,741.”

FORM 990, PART XII, LINE 1:

“Effective january 1, 2024 the organization adopted the accrual method of accounting to align its form 990 presentation with u.s. Gaap used in its compilation financial statements. A one-time increase of $42,741 in net assets (primarily for recording receivables) is reported in part i, column (b), line 22 and part xi, line 9. Prior-year balance-sheet amounts have not been restated.”

Form 990, Part XII, Line 2C

“The processes for oversight of the compiled financial statement and the selection of an independent accountant have not changed from the prior year.”

Raw XML Appendix357 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0104295
IRS990/AccountsReceivableGrp/EOYAmt043881
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE AND ADVANCE BEST PRACTICES FOR CHIEF BUSINESS OFFICIALS AND FISCAL OFFICE PERSONNEL OF THE CALIFORNIA COMMUNITY COLLEGES THROUGH LEADERSHIP, STATE BUDGET ADVOCACY AND PROFESSIONAL DEVELOPMENT.
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SUSAN BRAY
IRS990/BooksInCareOfDetail/PhoneNum09164432226
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01102 Q STREET 4TH FLOOR
IRS990/BooksInCareOfDetail/USAddress/CityNm0SACRAMENTO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095811
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0182979
IRS990/CashNonInterestBearingGrp/EOYAmt0293938
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0467387
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0927
IRS990/CYInvestmentIncomeAmt010
IRS990/CYOtherExpensesAmt0593116
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0607015
IRS990/CYRevenuesLessExpensesAmt012982
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0594043
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0607025
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0CO-HOST AN ANNUAL CALIFORNIA STATE BUDGET WORKSHOP HELD FOR CALIFORNIA COMMUNITY COLLEGE BUSINESS OFFICIALS. 187 PERSONS IN ATTENDANCE FOR A ONE DAY WORKSHOP.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/TotalAmt068137
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0MARIO RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm1FELIPE LOPEZ
IRS990/Form990PartVIISectionAGrp/PersonNm2AARON BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSE TORRES
IRS990/Form990PartVIISectionAGrp/PersonNm4JULIA MORRISON
IRS990/Form990PartVIISectionAGrp/PersonNm5RUSSI EGAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MICALEA OCHOA
IRS990/Form990PartVIISectionAGrp/PersonNm7CHRIS DELA ROSA
IRS990/Form990PartVIISectionAGrp/PersonNm8TREVOR STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm9DENNIS CURRAN
IRS990/Form990PartVIISectionAGrp/PersonNm10JEANNETTE GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm11CLAUDETTE DAIN
IRS990/Form990PartVIISectionAGrp/PersonNm12TIM FLOOD
IRS990/Form990PartVIISectionAGrp/PersonNm13ANN MARIE GABEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR, REGION 1
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR, REGION 2
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR, REGION 3
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR, REGION 4
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR, REGION 5
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR, REGION 6
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR, REGION 7
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR, REGION 8
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR, REGION 10
IRS990/Form990PartVIISectionAGrp/TitleTxt13EX-OFFICIO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0927
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0607025
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt05040
IRS990/InvestmentIncomeGrp/ExclusionAmt010
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE AND ADVANCE BEST PRACTICES FOR CHIEF BUSINESS OFFICIALS OF THE CALIFORNIA COMMUNITY COLLEGES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0219272
IRS990/NetAssetsOrFundBalancesEOYAmt0274995
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0219272
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0274995
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt024148
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt042741
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1PASS THROUGH EXPENSE
IRS990/OtherExpensesGrp/TotalAmt010920
IRS990/OtherExpensesGrp/TotalAmt17654
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0250
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015333
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020750
IRS990/PrincipalOfficerNm0AARON BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0SPONSOR FEES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0303871
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1303144
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0303871
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1303144
IRS990/ProgSrvcAccomActy2Grp/Desc0ACBO INSTITUE I ACADEMY FOR COMMUNITY COLLEGE BUSINESS OFFICIALS AND BUSINESS OFFICE PERSONNEL 35 PERSONS IN ATTENDANCE FOR SIX DAYS OF TRAINING.
IRS990/ProgSrvcAccomActy3Grp/Desc0A FALL CONFERENCE WAS HELD FOR CALIFORNIA COMMUNITY COLLEGE BUSINESS OFFICIALS IN OCTOBER 2024. A TOTAL OF 208 PERSONS ATTENDED THE THREE DAY CONFERENCE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0A SPRING CONFERENCE WAS HELD IN MAY 2024. A TOTAL OF 180 CALIFORNIA COMMUNITY COLLEGE BUSINESS OFFICIALS ATTENDED FOR A 3 DAY IN PERSON CONFERENCE.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0500
IRS990/PYInvestmentIncomeAmt010
IRS990/PYOtherExpensesAmt0520739
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0535350
IRS990/PYRevenuesLessExpensesAmt014121
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0521239
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0535360
IRS990/ReconcilationRevenueExpnssAmt012982
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020960
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020971
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD IN TRUST
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0250
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD HAS NOT GRANTED AUTHORITY TO ANY COMMITTEE TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION TREASURER WILL REVIEW AND SIGN THE FORM 990 AND PROVIDE THE REPORT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION MAKES GOVERNING DOCUMENTS AND OTHER RELATED INFORMATION AVAILABLE ON THE WEBSITE OR ON REQUEST AS APPROPRIATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE IN ACCOUNTING METHOD 481(A) ADJUSTMENT IN NET ASSETS 42,741.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EFFECTIVE JANUARY 1, 2024 THE ORGANIZATION ADOPTED THE ACCRUAL METHOD OF ACCOUNTING TO ALIGN ITS FORM 990 PRESENTATION WITH U.S. GAAP USED IN ITS COMPILATION FINANCIAL STATEMENTS. A ONE-TIME INCREASE OF $42,741 IN NET ASSETS (PRIMARILY FOR RECORDING RECEIVABLES) IS REPORTED IN PART I, COLUMN (B), LINE 22 AND PART XI, LINE 9. PRIOR-YEAR BALANCE-SHEET AMOUNTS HAVE NOT BEEN RESTATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESSES FOR OVERSIGHT OF THE COMPILED FINANCIAL STATEMENT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0219272
IRS990/TotalAssetsEOYAmt0379540
IRS990/TotalAssetsGrp/BOYAmt0219272
IRS990/TotalAssetsGrp/EOYAmt0379540
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0594043
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0104545
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0104545
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0219272
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0274995
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0607015
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0607015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0607025
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0219272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0379540
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt09830
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01531 I STREET 200
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095814
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.ACBO.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSE TORRES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09164432226
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION OF CHIEF BUSINESS OFFICIALS
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0571212664
ReturnHeader/Filer/PhoneNum09164432226
ReturnHeader/Filer/USAddress/AddressLine1Txt01531 I STREET 200
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095814
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680037990
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GILBERT CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02880 GATEWAY OAKS DR STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SACRAMENTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095833
ReturnHeader/PreparerPersonGrp/PhoneNum09166466464
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA H WILLIAMS
ReturnHeader/ReturnTs02025-11-11T09:44:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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