Civic Intelligence

California Air Pollution Control Officers Association

EIN 77-0058264 • 501(c)6 • Sacramento, CA

Profile

To lead efforts to improve air quality, protect the public from exposure to harmful air pollutants and to provide assistance and leadership to Districts and others working to attain state and federal air quality standards throughout California.

1107 9th Street 801Sacramento, CA 95814

www.capcoa.org

Siviq Scores

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

Liabilities / Assets

95th percentile

0.78x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

95th percentile

1.09x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

22nd percentile

-4.6%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

68th percentile

$195,261

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

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

Asset Growth

96th percentile

58%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

17th percentile

-7.6%

Faster revenue growth than 17% of similar nonprofits.

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

Assets

Up

$3,547,829

Up $1,304,930 (+58%) from 2023

Liabilities

Up

$2,772,778

Up $1,347,234 (+95%) from 2023

Net Assets

Down

$775,051

Down $42,304 (-5.2%) from 2023

Revenue

Down

$2,548,294

Down $208,537 (-7.6%) from 2023

Expenses

Down

$2,665,924

Down $98,338 (-3.6%) from 2023

Net Income

Down

-$117,630

Down $110,199 (-1483%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $614,612Liabilities 2010: $0Net Assets 2010: $614,6122010Assets 2011: $769,609Liabilities 2011: $0Net Assets 2011: $769,6092011Assets 2012: $873,303Liabilities 2012: $0Net Assets 2012: $873,3032012Assets 2013: $938,890Liabilities 2013: $0Net Assets 2013: $938,8902013Assets 2014: $1,106,885Liabilities 2014: $50Net Assets 2014: $1,106,8352014Assets 2015: $1,562,819Liabilities 2015: $623,864Net Assets 2015: $938,9552015Assets 2016: $1,275,428Liabilities 2016: $347,076Net Assets 2016: $928,3522016Assets 2017: $1,354,849Liabilities 2017: $378,783Net Assets 2017: $976,0662017Assets 2018: $2,080,154Liabilities 2018: $1,117,436Net Assets 2018: $962,7182018Assets 2019: $2,051,403Liabilities 2019: $1,168,695Net Assets 2019: $882,7082019Assets 2020: $2,181,428Liabilities 2020: $1,361,764Net Assets 2020: $819,6642020Assets 2021: $1,967,687Liabilities 2021: $1,130,570Net Assets 2021: $837,1172021Assets 2022: $3,491,252Liabilities 2022: $2,667,430Net Assets 2022: $823,8222022Assets 2023: $2,242,899Liabilities 2023: $1,425,544Net Assets 2023: $817,3552023Assets 2024: $3,547,829Liabilities 2024: $2,772,778Net Assets 2024: $775,0512024

Highlighted filing

2024

Assets$3,547,829
Liabilities$2,772,778
Net Assets$775,051

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,420,8312010Revenue 2011: $1,098,976Expenses 2011: $943,979Net Income 2011: $154,9972011Expenses 2012: $1,515,9992012Expenses 2013: $1,519,7842013Revenue 2014: $1,550,652Expenses 2014: $1,382,707Net Income 2014: $167,9452014Revenue 2015: $1,658,518Expenses 2015: $1,683,133Net Income 2015: -$24,6152015Revenue 2016: $1,852,185Expenses 2016: $1,862,788Net Income 2016: -$10,6032016Revenue 2017: $1,696,974Expenses 2017: $1,649,260Net Income 2017: $47,7142017Revenue 2018: $5,586,242Expenses 2018: $5,598,823Net Income 2018: -$12,5812018Revenue 2019: $2,695,404Expenses 2019: $2,768,698Net Income 2019: -$73,2942019Revenue 2020: $2,290,190Expenses 2020: $2,340,690Net Income 2020: -$50,5002020Revenue 2021: $2,015,442Expenses 2021: $2,006,936Net Income 2021: $8,5062021Revenue 2022: $2,741,943Expenses 2022: $2,727,401Net Income 2022: $14,5422022Revenue 2023: $2,756,831Expenses 2023: $2,764,262Net Income 2023: -$7,4312023Revenue 2024: $2,548,294Expenses 2024: $2,665,924Net Income 2024: -$117,6302024

Highlighted filing

2024

Revenue$2,548,294
Expenses$2,665,924
Net Income-$117,630

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.55$2.77$0.78$2.55$2.67$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.24$1.43$0.82$2.76$2.76$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.49$2.67$0.82$2.74$2.73$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.97$1.13$0.84$2.02$2.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.18$1.36$0.82$2.29$2.34$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.05$1.17$0.88$2.70$2.77$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.08$1.12$0.96$5.59$5.60$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.38$0.98$1.70$1.65$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.35$0.93$1.85$1.86$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.62$0.94$1.66$1.68$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$1.55$1.38$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$1.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$1.52
2011Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$1.10$0.94$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$1.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 30, 2025
Return Version
2023v6.0
Gross Receipts
$2,913,630
Mission and Program Overview

Mission

To lead efforts to improve air quality, protect the public from exposure to harmful air pollutants and to provide assistance and leadership to Districts and others working to attain state and federal air quality standards throughout California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,721,940$3,013,410▲ $1,291,470
Investments in Publicly Traded Securities$286,980$334,846▲ $47,866
Accounts Receivable$46,820$105,691▲ $58,871
Pledges and Grants Receivable$107,856$52,139▼ $55,717
Prepaid Expenses and Deferred Charges$30,998$31,941▲ $943
Total Assets$2,242,899$3,547,829▲ $1,304,930
Other Assets Total$48,305$9,802▼ $38,503
Liabilities
Other Liabilities$1,244,493$2,663,274▲ $1,418,781
Accounts Payable and Accrued Expenses$181,051$109,504▼ $71,547
Total Liabilities$1,425,544$2,772,778▲ $1,347,234
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$817,355$775,051▼ $42,304
Total Net Assets Fund Balance$817,355$775,051▼ $42,304
Total Liabilities and Net Assets / Fund Balance$2,242,899$3,547,829▲ $1,304,930
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tung LeExecutive DiFT$195,261$195,261
Tung LeExecutive Director-$195,261$195,261

Board Members and Trustees

NameTitle
Samir SheikhPresident
Aeron Arlin GenetDirector
Alberto AyalaDirector
Doug GearhartDirector
Gary WilleyDirector
Herminia PerryDirector
Paula ForbisDirector
Phil FineDirector
Richard StedmanDirector
Robert BamfordDirector
Stephen ErtleDirector
Wayne NastriDirector
Erik WhitePast Preside
Brad PoiriezSecretary
Joseph TonaVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Twohig ConsultingLobbying1121 L STREET STE 408, Sacramento, CA 95814$151,500
Revenue and Support

Revenue Composition

Contributions and Grants
$2,238,043
Program Service Revenue
$323,714
Investment Income
$-23,988
Other Revenue
$10,525
Change in Net Assets
$-117,630

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,548,294
Revenue Not Reported on Form 990
$75,326
Total Revenue per Audited Statements
$2,623,620
Total Revenue per Form 990
$2,548,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,298,664
Other Expenses$785,360
Salaries, Compensation, and Employee Benefits$581,900
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$1,298,664
Other Salaries and Wages---$293,923
Conferences and Meetings---$288,055
Fees for Services Other---$264,795
Current Officers, Directors, Trustees, and Key Employees---$195,261
Fees for Services Accounting---$95,338
Other Employee Benefits---$53,964
Occupancy---$43,955
Payroll Taxes---$38,752
Office Expenses---$17,819
Fees for Services Legal---$16,982
Travel---$14,600
Other Expenses---$6,729
Insurance---$2,371
Total Functional Expenses$0$0$0$2,665,924

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,665,924
Total Expenses per Audited Statements$2,665,924
Total Expenses per Form 990$2,665,924
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Great Basin Unified ApcdBishop, CA--$177,615
Placer County ApcdGrass Valley, CA--$158,515
Mojave Desert AqmdVictorville, CA--$122,217
Yolo-solano AqmdVentura, CA--$122,130
Imperial County ApcdEl Centro, CA--$119,298
San Luis Obispo County ApcdFresno, CA--$118,848
Eastern Kern ApcdBakersfield, CA--$82,504
Butte County AqmdChico, CA--$73,594
Northern Sierra AqmdEureka, CA--$57,381
San Joaquin Valley ApcdSan Diego, CA--$40,462
Mendocino County AqmdUkiah, CA--$33,000
Siskiyou County ApcdDavis, CA--$29,410
California Air Resources BoardSacramento, CA--$24,844
North Coast Unified ApcdEureka, CA--$24,093
Shasta County AqmdSanta Barbara, CA--$18,000
Lake County AqmdLakeport, CA--$14,740
Santa Barbara County ApcdSan Luis Obispo, CA--$14,483
Siskiyou County ApcdRedding, CA--$13,202
Tehama County ApcdYreka, CA--$12,957
San Diego County ApcdSacramento, CA--$12,606
Antelope Valley AqmdLancaster, CA--$12,000
Sacramento Metropolitan AqmdAuburn, CA--$6,334
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Grant Revenue$2,652,609
Right of Use Asset$10,665
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

We have 35 members, divided into 3 groups: small, medium, and large sections. All 5 members in the large section are automatically on the board of directors; there are 8 medium section members who annually elect 3 directors; there are 22 small section members who annually elect 2 directors. In addition, all members participate in the annual election of the 4 officers.

Form 990, Page 6, Part VI, Line 7A

We have 35 members, divided into 3 groups: small, medium, and large sections. All 5 members in the large section are automatically on the board of directors; there are 8 medium section members who annually elect 3 directors; there are 22 small section members who annually elect 2 directors. In addition, all members participate in the annual election of the 4 officers.

Form 990, Page 6, Part VI, Line 7B

Any changes to the bylaws require full membership approval.

Form 990, Page 6, Part VI, Line 11B

The board has delegated the review of the form 990 to the chief financial officer and the executive director.

Form 990, Page 6, Part VI, Line 12C

The executive director provides quarterly conflict of interest statements to the board of directors. Also, all officers and directors of the association have conflict of interest policies and filing (under the california fppc) requirements applicable to them by being heads of their respective public agencies.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director is based on negotiations with the board of directors.

Form 990, Page 6, Part VI, Line 15B

No compensation is provided to any officers.

Form 990, Page 6, Part VI, Line 19

Policies and financial statements are not publicly available. Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
California Air Pollution Control
EIN
77-0058264
Phone
9164415700
Address
1107 9TH STREET 801, SACRAMENTO, CA 95814

Signing Officer

Name
Tung Le
Title
Executive Director
Phone
9164415700
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tung Le
Formed
1976
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
15

Preparer

Firm
Rood & Dinis Llp
Address
715 UNIVERSITY AVE, SACRAMENTO, CA 95825-6708
Preparer
Manuel T Dinis CPA
Phone
9169294450
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To lead efforts to improve air quality, protect the public from exposure to harmful air pollutants and to provide assistance and leadership to districts and others working to attain state and federal air quality standards throughout california.

Financial Statement Notes

Schedule D, Page 3, Part X

Pursuant to a determination letter from the internal revenue service, the organization is exempt from federal and state income taxes under section 501(c)(6) of the internal revenue code and section 23701(d) of the california revenue and taxation code. Therefore, no provision for income taxes has been made. Fasb asc 740-10 prescribes a recognition threshold and measurement standard for financial statement recognition and measurement of an income tax position taken or expected to be taken in a tax return. In addition, fasb asc 740- 10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition. The provisions of fasb asc 740-10 have been applied to all tax positions of the organization and it did not have a material impact on the organization's financial position, results of operations, or cash flows.

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IRS990/MissionDesc0TO LEAD EFFORTS TO IMPROVE AIR QUALITY, PROTECT THE PUBLIC FROM EXPOSURE TO HARMFUL AIR POLLUTANTS AND TO PROVIDE ASSISTANCE AND LEADERSHIP TO DISTRICTS AND OTHERS WORKING TO ATTAIN STATE AND FEDERAL AIR QUALITY STANDARDS THROUGHOUT CALIFORNIA.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PURSUANT TO A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. FASB ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, FASB ASC 740- 10 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURES, AND TRANSITION. THE PROVISIONS OF FASB ASC 740-10 HAVE BEEN APPLIED TO ALL TAX POSITIONS OF THE ORGANIZATION AND IT DID NOT HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL POSITION, RESULTS OF OPERATIONS, OR CASH FLOWS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ANTELOPE VALLEY AQMD
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