Civic Intelligence

California Association of Joint

EIN 68-0039658 • 501(c)6 • Sacramento, CA

Profile

To lead public agency risk-sharing pools through education, advocacy, and best practices to achieve excellence in the management of risk.

808 R Street 209Sacramento, CA 95811

www.cajpa.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.35x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.25x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

9.3%

Higher net margin than 65% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

30%

Faster asset growth than 89% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$1,092,501

Up $249,135 (+30%) from 2023

Liabilities

Up

$380,445

Up $109,195 (+40%) from 2023

Net Assets

Up

$712,056

Up $139,940 (+24%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin65th percentile

Revenue

Up

$1,498,925

Up $227,253 (+18%) from 2023

Expenses

Up

$1,358,985

Up $267,633 (+25%) from 2023

Net Income

Down

$139,940

Down $40,380 (-22%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $431,707Liabilities 2010: $12,206Net Assets 2010: $419,5012010Assets 2011: $508,485Liabilities 2011: $98,298Net Assets 2011: $410,1872011Assets 2012: $570,228Liabilities 2012: $70,295Net Assets 2012: $499,9332012Assets 2013: $612,402Liabilities 2013: $60,908Net Assets 2013: $551,4942013Assets 2014: $680,689Liabilities 2014: $66,848Net Assets 2014: $613,8412014Assets 2015: $797,294Liabilities 2015: $90,034Net Assets 2015: $707,2602015Assets 2016: $784,868Liabilities 2016: $52,504Net Assets 2016: $732,3642016Assets 2017: $859,484Liabilities 2017: $87,265Net Assets 2017: $772,2192017Assets 2018: $884,613Liabilities 2018: $114,522Net Assets 2018: $770,0912018Assets 2019: $818,565Liabilities 2019: $186,621Net Assets 2019: $631,9442019Assets 2020: $720,500Liabilities 2020: $310,589Net Assets 2020: $409,9112020Assets 2021: $700,464Liabilities 2021: $529,115Net Assets 2021: $171,3492021Assets 2022: $777,211Liabilities 2022: $385,415Net Assets 2022: $391,7962022Assets 2023: $843,366Liabilities 2023: $271,250Net Assets 2023: $572,1162023Assets 2024: $1,092,501Liabilities 2024: $380,445Net Assets 2024: $712,0562024

Highlighted filing

2024

Assets$1,092,501
Liabilities$380,445
Net Assets$712,056
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $664,711Expenses 2010: $495,936Net Income 2010: $168,7752010Revenue 2011: $753,402Expenses 2011: $718,036Net Income 2011: $35,3662011Revenue 2012: $719,154Expenses 2012: $629,408Net Income 2012: $89,7462012Revenue 2013: $742,860Expenses 2013: $691,299Net Income 2013: $51,5612013Revenue 2014: $851,786Expenses 2014: $789,439Net Income 2014: $62,3472014Revenue 2015: $869,685Expenses 2015: $776,266Net Income 2015: $93,4192015Revenue 2016: $837,699Expenses 2016: $812,595Net Income 2016: $25,1042016Revenue 2017: $877,726Expenses 2017: $816,796Net Income 2017: $60,9302017Revenue 2018: $903,592Expenses 2018: $905,720Net Income 2018: -$2,1282018Revenue 2019: $867,297Expenses 2019: $1,005,444Net Income 2019: -$138,1472019Revenue 2020: $899,650Expenses 2020: $1,121,683Net Income 2020: -$222,0332020Revenue 2021: $430,194Expenses 2021: $668,756Net Income 2021: -$238,5622021Revenue 2022: $1,115,745Expenses 2022: $895,298Net Income 2022: $220,4472022Revenue 2023: $1,271,672Expenses 2023: $1,091,352Net Income 2023: $180,3202023Revenue 2024: $1,498,925Expenses 2024: $1,358,985Net Income 2024: $139,9402024

Highlighted filing

2024

Revenue$1,498,925
Expenses$1,358,985
Net Income$139,940
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,092,501
Liabilities
$380,445
Net assets
$712,056
Revenue
$1,498,925
Expenses
$1,358,985
Net income
$139,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.38$0.71$1.50$1.36$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.27$0.57$1.27$1.09$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.39$0.39$1.12$0.90$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.53$0.17$0.43$0.67$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.31$0.41$0.90$1.12$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.19$0.63$0.87$1.01$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.11$0.77$0.90$0.91$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.09$0.77$0.88$0.82$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.05$0.73$0.84$0.81$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.09$0.71$0.87$0.78$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.07$0.61$0.85$0.79$0.06
2013Summary only. Only limited summary data is available for this year.$0.61$0.06$0.55$0.74$0.69$0.05
2012Summary only. Only limited summary data is available for this year.$0.57$0.07$0.50$0.72$0.63$0.09
2011Summary only. Only limited summary data is available for this year.$0.51$0.10$0.41$0.75$0.72$0.04
2010Summary only. Only limited summary data is available for this year.$0.43$0.01$0.42$0.66$0.50$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$1,499,259
Mission and Program Overview

Mission

To lead public agency risk-sharing pools through education, advocacy, and best practices to achieve excellence in the management of risk.

To support the operations of california's public entity risk sharing pools through professional development, advocacy, accreditation, research and distribution of resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$566,968$544,634▼ $22,334
Cash and Non-Interest-Bearing Accounts$253,582$408,412▲ $154,830
Prepaid Expenses and Deferred Charges$16,416$124,521▲ $108,105
Accounts Receivable$6,400$14,934▲ $8,534
Total Assets$843,366$1,092,501▲ $249,135
Liabilities
Deferred Revenue$131,500$180,500▲ $49,000
Accounts Payable and Accrued Expenses$78,280$131,438▲ $53,158
Other Liabilities$61,470$68,507▲ $7,037
Total Liabilities$271,250$380,445▲ $109,195
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$540,929$677,982▲ $137,053
Net Assets With Donor Restrictions$31,187$34,074▲ $2,887
Total Net Assets Fund Balance$572,116$712,056▲ $139,940
Total Liabilities and Net Assets / Fund Balance$843,366$1,092,501▲ $249,135
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Gina DeanPast President
Craig SchweikhardPresident Thru 10/2024
Marinda GriesePresident/vice President
Brooks RiceDirector
Robert GreenfieldDirector
Catherine SmithExecutive Director
Beth LyonsSecretary
Dave GeorgeSecretary Thru 10/2024
Alex SmithTreasurer
Cindy WilkersonTreasurer Thru 10/2024

Highest Paid Contractors

ContractorServicesLocationCompensation
Smith Moore And AssociatesAssociation Management808 R STREET SUITE 209, Sacramento, CA 95811$275,192
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,476,945
Investment Income
$21,554
Other Revenue
$426
Change in Net Assets
$139,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,499,259
Revenue Not Reported on Financial Statements
$-334
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-334
Total Revenue per Audited Statements
$1,499,259
Total Revenue per Form 990
$1,498,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,358,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$658,169
Fees for Services Management---$275,192
Fees for Services Other---$160,853
Fees for Services Lobbying---$95,406
Office Expenses---$57,698
Travel---$35,801
Insurance---$20,540
Fees for Services Accounting---$13,844
Information Technology---$8,811
Other Expenses---$6,763
Fees for Services Legal---$1,998
Total Functional Expenses$0$0$0$1,358,985

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,359,319
Expenses per Audited Statements$1,358,985
Total Expenses per Form 990$1,358,985
Expenses Not Reported on Form 990$334
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
Gaming Gross Income$760
Gaming Direct Expenses$334
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$100,523
Current Year Nondeductible Lobbying and Political Cost$95,406
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See BelowSee BelowNo$275,192
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accreditations in Progress$68,507
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Cajpa's day to day operations are run by a management company, smith moore and associates. Cathernine smith, executive director of cajpa, was compensated by smith moore and associates for her duties as executive director.”

Form 990, Part VI, Section A, Line 6

“Cajpa members elect the governing body and approve significant decisions of the board.”

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

“Cajpa members elect the board of directors.”

Form 990, Part VI, Section A, Line 7B

“Decisions of the governing body are subject to approval by members, stockholders, or other persons. Members approve changes and revisions to bylaws and removal of a member of the board of directors.”

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

“The executive administrator and controller as well as the board of directors will review form 990 before filing.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
California Association of Joint
EIN
68-0039658
Phone
9162312139
Address
808 R STREET 209, SACRAMENTO, CA 95811

Signing Officer

Name
Catherine Smith
Title
Executive Director
Phone
9162312139
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Smith
Formed
1990
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
30

Preparer

Firm
Richardson & Company Llp
Address
550 HOWE AVENUE SUITE 210, SACRAMENTO, CA 95825
Preparer
Curt Jenson
Phone
9165648727
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“ACCREDITATION 160,853.”

Financial Statement Notes

PART X, LINE 2:

“Cajpa has applied the amended accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Raffle prizes netted with income -334.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Raffle prizes netted with income 334.”

Raw XML AppendixShowing 400 of 402 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
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IRS990/ActivityOrMissionDesc0TO SUPPORT THE OPERATIONS OF CALIFORNIA'S PUBLIC ENTITY RISK SHARING POOLS THROUGH PROFESSIONAL DEVELOPMENT, ADVOCACY, ACCREDITATION, RESEARCH AND DISTRIBUTION OF RESOURCES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT THRU 10/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER THRU 10/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY THRU 10/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
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IRS990/FormationYr01990
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GamingGrossIncomeAmt0760
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/InsuranceGrp/TotalAmt020540
IRS990/InvestmentIncomeGrp/ExclusionAmt021554
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021554
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO LEAD PUBLIC AGENCY RISK-SHARING POOLS THROUGH EDUCATION, ADVOCACY, AND BEST PRACTICES TO ACHIEVE EXCELLENCE IN THE MANAGEMENT OF RISK.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0572116
IRS990/NetAssetsOrFundBalancesEOYAmt0712056
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0426
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0426
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0540929
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0677982
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt057698
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES AND MEMBERSHIP
IRS990/OtherExpensesGrp/Desc1OTHER
IRS990/OtherExpensesGrp/TotalAmt023910
IRS990/OtherExpensesGrp/TotalAmt16763
IRS990/OtherLiabilitiesGrp/BOYAmt061470
IRS990/OtherLiabilitiesGrp/EOYAmt068507
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016416
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0124521
IRS990/PrincipalOfficerNm0CATHERINE SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER EDUCATIONAL PROG
IRS990/ProgramServiceRevenueGrp/Desc3ACCREDITATION STUDIES
IRS990/ProgramServiceRevenueGrp/Desc4WEBSITE JOB POSTINGS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0796930
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1324000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2177240
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3173325
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0796930
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1324000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2177240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3173325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42950
IRS990/ProgSrvcAccomActy2Grp/Desc0CAJPA SPONSORS WHAT IS CONSIDERED THE NATION'S PREMIER RISK MANAGEMENT ACCREDITATION PROGRAM. CAJPA'S ACCREDITATION PROGRAM IS DESIGNED TO ENSURE QUALITY AND PROFESSIONAL STANDARDS FOR ALL RISK MANAGEMENT POOLS REGARDLESS OF SIZE, SCOPE OF OPERATION, OR MEMBERSHIP STRUCTURE. THE PROCESS INVOLVES A DETAILED PROGRAM STUDY AND EVALUATION, COMMITTEE REVIEW AND ISSUANCE OF A REPORT, AND CERTIFICATE OF ACCREDITATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0CAJPA STRIVES TO PROVIDE QUALITY EDUCATION TO PROMOTE PROFESSIONALISM AND BEST PRACTICES IN THE PUBLIC RISK MANAGEMENT INDUSTRY. CAJPA HOSTS SEVERAL EDUCATIONAL EVENTS EACH YEAR INCLUDING THE ANNUAL FALL CONFERENCE, THE FINANCE & TECHNOLOGY SUMMIT AND LITIGATION, INSURANCE AND TORT LIABILITY (LITL) SESSIONS. CAJPA OFFERS TRAINING TARGETED TO POOL PROFESSIONALS, POOL LEADERSHIP, AND GOVERNING OFFICIALS. CAJPA COLLABORATES WITH THE ASSOCIATION OF GOVERNMENT RISK POOLS (AGRIP) AND NATIONAL LEAGUE OF CITIES-RISC AND OTHER CALIFORNIA STATEWIDE PUBLIC ENTITY ASSOCIATIONS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013807
IRS990/PYOtherExpensesAmt01091352
IRS990/PYOtherRevenueAmt04215
IRS990/PYProgramServiceRevenueAmt01253650
IRS990/PYRevenuesLessExpensesAmt0180320
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01091352
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01271672
IRS990/ReconcilationRevenueExpnssAmt0139940
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0566968
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0544634
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt097200
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/CarriedOverAmt03323
IRS990ScheduleC/DuesAssessmentsAmt0324000
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt05117
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt095406
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0100523
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt0334
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01358985
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCREDITATIONS IN PROGRESS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-334
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-334
IRS990ScheduleD/RevenueSubtotalAmt01499259
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CAJPA HAS APPLIED THE AMENDED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RAFFLE PRIZES NETTED WITH INCOME -334.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RAFFLE PRIZES NETTED WITH INCOME 334.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01358985
IRS990ScheduleD/TotalLiabilityAmt068507
IRS990ScheduleD/TotalRevenuePerForm990Amt01498925
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01499259
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01359319
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SMITH MOORE AND ASSOCIATES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0275192
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SEE BELOW
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: SMITH MOORE AND ASSOCIATES, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: CATHERINE SMITH IS AN OFFICER OF CAJPA AND IS 87% OWNER OF SMITH MOORE AND ASSOCIATES.(C) AMOUNT OF TRANSATION $275,192(D) DESCRIPTION OF TRANSACTION: CALIFORNIA ASSOCIATION OF JOINT POWERS AUTHORITY (CAJPA) ENTERED INTO AN AGREEMENT WITH SMITH MOORE AND ASSOCIATES, INC. TO PROVIDE MANAGEMENT SERVICES TO CAJPA. THE SERVICES ARE TO BE PERFORMED BY CATHERINE SMITH AND OTHER EMPLOYEES OF SMITH MOORE AND ASSOCIATES, INC. (E) SHARE OF ORGANIZATION REVENUES? NO
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAJPA'S DAY TO DAY OPERATIONS ARE RUN BY A MANAGEMENT COMPANY, SMITH MOORE AND ASSOCIATES. CATHERNINE SMITH, EXECUTIVE DIRECTOR OF CAJPA, WAS COMPENSATED BY SMITH MOORE AND ASSOCIATES FOR HER DUTIES AS EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CAJPA MEMBERS ELECT THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAJPA MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS, STOCKHOLDERS, OR OTHER PERSONS. MEMBERS APPROVE CHANGES AND REVISIONS TO BYLAWS AND REMOVAL OF A MEMBER OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE ADMINISTRATOR AND CONTROLLER AS WELL AS THE BOARD OF DIRECTORS WILL REVIEW FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ACCREDITATION 160,853.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0843366
IRS990/TotalAssetsEOYAmt01092501
IRS990/TotalAssetsGrp/BOYAmt0843366
IRS990/TotalAssetsGrp/EOYAmt01092501
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01358985
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0271250
IRS990/TotalLiabilitiesEOYAmt0380445
IRS990/TotalLiabilitiesGrp/BOYAmt0271250
IRS990/TotalLiabilitiesGrp/EOYAmt0380445
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0572116
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0712056
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02500
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02500
IRS990/TotalProgramServiceRevenueAmt01476945
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt021980
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01476945
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01498925
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0843366
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01092501
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt035801
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0808 R STREET 209
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095811
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.CAJPA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHERINE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09162312139
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA ASSOCIATION OF JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POWERS AUTHORITIES (CAJPA)
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0680039658
ReturnHeader/Filer/PhoneNum09162312139
ReturnHeader/Filer/USAddress/AddressLine1Txt0808 R STREET 209
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095811
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465577902
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARDSON & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 HOWE AVENUE SUITE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SACRAMENTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095825
ReturnHeader/PreparerPersonGrp/PhoneNum09165648727
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CURT JENSON
ReturnHeader/ReturnTs02025-11-03T11:38:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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