Civic Intelligence

California Utilities Emergency Association

990 • Fiscal year 2017 • EIN 68-0399208

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 06, 2017

3650 Schriever Avenue 2nd FloorMather, CA 95655

(916) 845-8518

Siviq Scores

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

Liabilities / Assets

87th percentile

0.30x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

0.33x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Net Margin

33rd percentile

-3.9%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$170,434

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 57.8% of source-year revenue.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Asset Growth

13th percentile

-25%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

0.7%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$328,486

Down $109,305 (-25%) from 2016

Net Assets

Down

$230,946

Down $11,372 (-4.7%) from 2016

Liabilities

Down

$97,540

Down $97,933 (-50%) from 2016

Revenue

Up

$295,066

Up $2,029 (+0.7%) from 2016

Expenses

Up

$306,438

Up $24,457 (+8.7%) from 2016

Net Income

Down

-$11,372

Down $22,428 (-203%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $408,934Liabilities 2011: $180,220Net Assets 2011: $228,7142011Assets 2012: $448,309Liabilities 2012: $182,110Net Assets 2012: $266,1992012Assets 2013: $339,118Liabilities 2013: $69,091Net Assets 2013: $270,0272013Assets 2014: $291,309Liabilities 2014: $60,355Net Assets 2014: $230,9542014Assets 2015: $404,335Liabilities 2015: $166,513Net Assets 2015: $237,8222015Assets 2016: $437,791Liabilities 2016: $195,473Net Assets 2016: $242,3182016Assets 2017: $328,486Liabilities 2017: $97,540Net Assets 2017: $230,9462017Assets 2018: $385,220Liabilities 2018: $183,274Net Assets 2018: $201,9462018Assets 2019: $438,355Liabilities 2019: $231,985Net Assets 2019: $206,3702019Assets 2020: $382,435Liabilities 2020: $129,044Net Assets 2020: $253,3912020Assets 2021: $590,091Liabilities 2021: $213,116Net Assets 2021: $376,9752021Assets 2022: $655,306Liabilities 2022: $130,167Net Assets 2022: $525,1392022Assets 2023: $902,849Liabilities 2023: $110,274Net Assets 2023: $792,5752023

Highlighted filing

2017

Assets$328,486
Liabilities$97,540
Net Assets$230,946

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $292,473Expenses 2011: $328,134Net Income 2011: -$35,6612011Revenue 2012: $333,005Expenses 2012: $295,520Net Income 2012: $37,4852012Expenses 2013: $257,6792013Revenue 2014: $254,989Expenses 2014: $238,436Net Income 2014: $16,5532014Revenue 2015: $268,005Expenses 2015: $261,138Net Income 2015: $6,8672015Revenue 2016: $293,037Expenses 2016: $281,981Net Income 2016: $11,0562016Revenue 2017: $295,066Expenses 2017: $306,438Net Income 2017: -$11,3722017Revenue 2018: $294,515Expenses 2018: $323,515Net Income 2018: -$29,0002018Revenue 2019: $323,708Expenses 2019: $319,284Net Income 2019: $4,4242019Revenue 2020: $394,372Expenses 2020: $347,351Net Income 2020: $47,0212020Revenue 2021: $443,672Expenses 2021: $320,088Net Income 2021: $123,5842021Revenue 2022: $504,767Expenses 2022: $356,603Net Income 2022: $148,1642022Revenue 2023: $635,369Expenses 2023: $367,932Net Income 2023: $267,4372023

Highlighted filing

2017

Revenue$295,066
Expenses$306,438
Net Income-$11,372
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 6, 2017
Return Version
2016v3.0
Gross Receipts
$295,066
Mission and Program Overview

Mission

Serve as a point-of-contact for critical infrastructure utilities and the state of california office of emergency services and other governmental agencies before, during and after an event to:(1) facilitate communications and cooperation between member utilities and public agencies; and with non-member utilities (where resources and priorities allow);(2) provide emergency response support wherever practical for electric, petroleum pipeline, telecommunications, gas, water and wastewater utilities and;(3) support utility emergency planning, mitigation, training, exercises and education.

To achieve statewide integrated utilities emergency preparedness, response and recovery capabilities through comprehensive and aggressive planning, training, education, representation and coordination between member utilities and government agencies in the state of california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$381,556$290,828▼ $90,728
Cash and Non-Interest-Bearing Accounts$52,244$34,571▼ $17,673
Land, Buildings, and Equipment, Net$3,991$3,087▼ $904
Total Assets$437,791$328,486▼ $109,305
Liabilities
Deferred Revenue$181,456$94,619▼ $86,837
Accounts Payable and Accrued Expenses$14,017$2,921▼ $11,096
Total Liabilities$195,473$97,540▼ $97,933
Net Assets / Fund Balance
Unrestricted Net Assets$242,318$230,946▼ $11,372
Total Net Assets Fund Balance$242,318$230,946▼ $11,372
Total Liabilities and Net Assets / Fund Balance$437,791$328,486▼ $109,305

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,087$5,883$8,970
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Don BolandExecutive Director & Ex-ofFT$148,434$22,000$170,434

Board Members and Trustees

NameTitle
Lowell HandyChair
Steve FrewVice Chair
Barbara WinnDirector
Brandyn HancocksDirector
Brent YamasakiDirector
Christopher VicinoDirector
Christy JonesDirector
Dan RiceDirector
Donald DaiglerDirector
Evermary HickeyDirector
George HansonDirector
Jeff BriggsDirector
Sam GrandlienardSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$294,914
Investment Income
$152
Other Revenue
$0
Change in Net Assets
$-11,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$248,938
Other Expenses$57,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$144,869$25,565-$170,434
Other Salaries and Wages$53,183$9,385-$62,568
Travel$16,027$2,828-$18,855
Payroll Taxes$13,546$2,390-$15,936
Fees for Services Accounting-$9,650-$9,650
Conferences and Meetings$5,454$3,114-$8,568
Office Expenses$4,598$1,923-$6,521
Insurance$1,700$2,698-$4,398
Information Technology$3,656$419-$4,075
Advertising$2,400$247-$2,647
Other Expenses$343$895-$1,238
Depreciation Depletion$768$136-$904
Fees for Services Legal-$644-$644
Total Functional Expenses$246,544$59,894$0$306,438
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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 B, Line 11B

The organization's form 990 is prepared by an outside cpa experienced in preparing such returns. It is reviewed by the executive director before it is signed and filed. A copy of it is also provided to each member of the board of directors prior to the filing date.

Form 990, Part VI, Section B, Line 15A

The organization's board of directors determines the compensation of the executive director during an executive session of the board of directors meeting. They take into account the executive director's job performance since the last compensation review by considering performance compared to the organization's strategic and business plan benchmarks.

Form 990, Part VI, Section C, Line 18

UPON WRITTEN REQUEST.

Form 990, Part VI, Section C, Line 19

UPON WRITTEN REQUEST.

Filing and Contact Details

Filer

Filer Name
California Utilities Emergency
EIN
68-0399208
Phone
9168458518
Address
3650 SCHRIEVER AVENUE 2ND FLOOR, MATHER, CA 95655

Signing Officer

Name
Don Boland
Title
Executive Director
Phone
9168458517
Signed
2017-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Boland
Formed
1997
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
0

Preparer

Firm
Pierini Accountancy CPA
Address
PO BOX 162460, SACRAMENTO, CA 95816
Preparer
Edward J Pierini CPA
Phone
9167063301
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IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR & EX-OF
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IRS990/OtherSalariesAndWagesGrp/TotalAmt062568
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02390
IRS990/PayrollTaxesGrp/ProgramServicesAmt013546
IRS990/PayrollTaxesGrp/TotalAmt015936
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DON BOLAND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0294914
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0294914
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt049086
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0293037
IRS990/PYRevenuesLessExpensesAmt011056
IRS990/PYSalariesCompEmpBnftPaidAmt0232895
IRS990/PYTotalExpensesAmt0281981
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0293037
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-11372
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0294914
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0381556
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0290828
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03087
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05883
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08970
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03087
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0148434
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount022000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DON BOLAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR & EX-OF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0170434
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL EXPENSES INCURRED BY OFFICERS, DIRECTORS AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO BE SUBSTANTIATED BEFORE ANY REIMBURSEMENT IS MADE. THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S JOB PERFORMANCE AND AUTHORIZES AN ANNUAL SALARY WHICH IS PART OF THE ORGANIZATION'S ANNUAL BUDGET. A WRITTEN EMPLOYMENT CONTRACT IS EXECUTED WHICH DOCUMENTS THE APPROVED COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS PREPARED BY AN OUTSIDE CPA EXPERIENCED IN PREPARING SUCH RETURNS. IT IS REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE IT IS SIGNED AND FILED. A COPY OF IT IS ALSO PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO THE FILING DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR DURING AN EXECUTIVE SESSION OF THE BOARD OF DIRECTORS MEETING. THEY TAKE INTO ACCOUNT THE EXECUTIVE DIRECTOR'S JOB PERFORMANCE SINCE THE LAST COMPENSATION REVIEW BY CONSIDERING PERFORMANCE COMPARED TO THE ORGANIZATION'S STRATEGIC AND BUSINESS PLAN BENCHMARKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0437791
IRS990/TotalAssetsEOYAmt0328486
IRS990/TotalAssetsGrp/BOYAmt0437791
IRS990/TotalAssetsGrp/EOYAmt0328486
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059894
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0246544
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306438
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0195473
IRS990/TotalLiabilitiesEOYAmt097540
IRS990/TotalLiabilitiesGrp/BOYAmt0195473
IRS990/TotalLiabilitiesGrp/EOYAmt097540
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0242318
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0230946
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0246544
IRS990/TotalProgramServiceRevenueAmt0294914
IRS990/TotalReportableCompFromOrgAmt0170434
IRS990/TotalRevenueGrp/ExclusionAmt0152
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0294914
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0295066
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0437791
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0328486
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02828
IRS990/TravelGrp/ProgramServicesAmt016027
IRS990/TravelGrp/TotalAmt018855
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0242318
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0230946
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03650 SCHRIEVER AVENUE 2ND FLOOR
IRS990/USAddress/CityNm0MATHER
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095655
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.CUEAINC.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DON BOLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09168458517
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA UTILITIES EMERGENCY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0680399208
ReturnHeader/Filer/PhoneNum09168458518
ReturnHeader/Filer/USAddress/AddressLine1Txt03650 SCHRIEVER AVENUE 2ND FLOOR
ReturnHeader/Filer/USAddress/CityNm0MATHER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095655
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId087F76651CF43FD3BE51ABCB6BCF9D88E6BB48773
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId087F76651CF43FD3BE51ABCB6BCF9D88E6BB48773

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