Civic Intelligence

California Assessors Association

EIN 90-0192573 • 501(c)6 • Sacramento, CA

Profile

To promote and improve a fair property tax system in california for the public good.

1540 River Park Dr 211Sacramento, CA 95815

calassessor.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-18%

Higher net margin than 23% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

21st percentile

-26%

Faster asset growth than 21% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

43%

Faster revenue growth than 88% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$169,587

Down $58,950 (-26%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$169,587

Down $58,950 (-26%) from 2023

Revenue

Up

$329,191

Up $99,091 (+43%) from 2023

Expenses

Up

$388,141

Up $49,930 (+15%) from 2023

Net Income

Up

-$58,950

Up $49,161 (+45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2008: $173,842Liabilities 2008: $0Net Assets 2008: $173,8422008Assets 2009: $167,971Liabilities 2009: $3,000Net Assets 2009: $164,9712009Assets 2010: $199,225Liabilities 2010: $3,000Net Assets 2010: $196,2252010Assets 2011: $151,047Liabilities 2011: $0Net Assets 2011: $151,0472011Assets 2012: $151,211Liabilities 2012: $0Net Assets 2012: $151,2112012Assets 2013: $137,512Liabilities 2013: $0Net Assets 2013: $137,5122013Assets 2014: $163,729Liabilities 2014: $0Net Assets 2014: $163,7292014Assets 2015: $165,150Liabilities 2015: $0Net Assets 2015: $165,1502015Assets 2016: $203,886Liabilities 2016: $5,000Net Assets 2016: $198,8862016Assets 2017: $291,571Liabilities 2017: $0Net Assets 2017: $291,5712017Assets 2018: $331,502Liabilities 2018: $0Net Assets 2018: $331,5022018Assets 2019: $383,188Liabilities 2019: $0Net Assets 2019: $383,1882019Assets 2020: $466,464Liabilities 2020: $0Net Assets 2020: $466,4642020Assets 2021: $387,295Liabilities 2021: $0Net Assets 2021: $387,2952021Assets 2022: $336,648Liabilities 2022: $0Net Assets 2022: $336,6482022Assets 2023: $228,537Liabilities 2023: $0Net Assets 2023: $228,5372023Assets 2024: $169,587Liabilities 2024: $0Net Assets 2024: $169,5872024

Highlighted filing

2024

Assets$169,587
Liabilities$0
Net Assets$169,587

Operations Trend

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

$400K$200K$0-$200KRevenue 2008: $140,217Expenses 2008: $78,210Net Income 2008: $62,0072008Revenue 2009: $84,376Expenses 2009: $93,247Net Income 2009: -$8,8712009Revenue 2010: $112,994Expenses 2010: $81,740Net Income 2010: $31,2542010Revenue 2011: $52,944Expenses 2011: $98,122Net Income 2011: -$45,1782011Revenue 2012: $98,728Expenses 2012: $98,564Net Income 2012: $1642012Revenue 2013: $109,964Expenses 2013: $123,663Net Income 2013: -$13,6992013Revenue 2014: $145,622Expenses 2014: $119,405Net Income 2014: $26,2172014Revenue 2015: $109,517Expenses 2015: $108,096Net Income 2015: $1,4212015Revenue 2016: $126,767Expenses 2016: $93,031Net Income 2016: $33,7362016Revenue 2017: $166,413Expenses 2017: $73,728Net Income 2017: $92,6852017Revenue 2018: $139,275Expenses 2018: $99,344Net Income 2018: $39,9312018Revenue 2019: $66,271Expenses 2019: $14,585Net Income 2019: $51,6862019Revenue 2020: $84,649Expenses 2020: $1,373Net Income 2020: $83,2762020Revenue 2021: $59,708Expenses 2021: $138,877Net Income 2021: -$79,1692021Revenue 2022: $173,700Expenses 2022: $224,347Net Income 2022: -$50,6472022Revenue 2023: $230,100Expenses 2023: $338,211Net Income 2023: -$108,1112023Revenue 2024: $329,191Expenses 2024: $388,141Net Income 2024: -$58,9502024

Highlighted filing

2024

Revenue$329,191
Expenses$388,141
Net Income-$58,950

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.00$1.70$3.29$3.88$0.59
2023Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$2.30$3.38$1.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$0.00$3.37$1.74$2.24$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$0.00$3.87$0.60$1.39$0.79
2020Summary only. Only limited summary data is available for this year.$4.66$0.00$4.66$0.85$0.01$0.83
2019Summary only. Only limited summary data is available for this year.$3.83$0.00$3.83$0.66$0.15$0.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.00$3.32$1.39$0.99$0.40
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.00$2.92$1.66$0.74$0.93
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.05$1.99$1.27$0.93$0.34
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$1.10$1.08$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$1.46$1.19$0.26
2013Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$1.10$1.24$0.14
2012Summary only. Only limited summary data is available for this year.$1.51$0.00$1.51$0.99$0.99$0.00
2011Summary only. Only limited summary data is available for this year.$1.51$0.00$1.51$0.53$0.98$0.45
2010Summary only. Only limited summary data is available for this year.$1.99$0.03$1.96$1.13$0.82$0.31
2009Summary only. Only limited summary data is available for this year.$1.68$0.03$1.65$0.84$0.93$0.09
2008Summary only. Only limited summary data is available for this year.$1.74$0.00$1.74$1.40$0.78$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$329,191
Mission and Program Overview

Mission

To promote and improve a fair property tax system in california for the public good.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$228,537$169,587▼ $58,950
Cash and Non-Interest-Bearing Accounts$113,446$105,512▼ $7,934
Savings and Temporary Cash Investments$115,091$64,075▼ $51,016
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$228,537$169,587▼ $58,950
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$228,537$169,587▼ $58,950
Total Liabilities and Net Assets / Fund Balance$228,537$169,587▼ $58,950
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$329,179
Investment Income
$12
Other Revenue
$0
Change in Net Assets
$-58,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$388,141
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$280,316--$280,316
Office Expenses---$6,005
Other Expenses---$1,532
All Other Expenses---$1,488
Total Functional Expenses$280,316$0$0$388,141
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Electronic copy of return is provided to contacts of affiliates for review and approval prior to the filing of the return.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
California Assessors Association
EIN
90-0192573
Phone
8054777166
Address
1540 RIVER PARK DR 211, SACRAMENTO, CA 95815

Signing Officer

Name
Keith Taylor
Title
Treasurer
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
CA
Voting Board Members
37
Independent Board Members
0
Employees
0
Volunteers
39

Preparer

Firm
Gunning & Gunning Cert Public Accts Llp
Address
1103 W CENTER AVENUE, VISALIA, CA 93291
Preparer
Jacob D Gunning
Phone
5597331505
Supplemental Narrative

Additional Explanations

Statement Note 1

The primary purpose of the california assessors' association and its affiliated local organizations is to review and promote california property tax laws and work for the improvement of property tax assessments and procedures for the public good. We provide excellent educational training workshops and conferences to enhance consistency in the application of the property tax laws and in valuation methodologies.

Raw XML Appendix356 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2PSAC STUDY SURVEY ASSMT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0298439
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225740
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0298439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225740
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0118
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0338211
IRS990/PYProgramServiceRevenueAmt0229982
IRS990/PYRevenuesLessExpensesAmt0-108111
IRS990/PYTotalExpensesAmt0338211
IRS990/PYTotalRevenueAmt0230100
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-58950
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0228537
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0169587
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0115091
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064075
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTRONIC COPY OF RETURN IS PROVIDED TO CONTACTS OF AFFILIATES FOR REVIEW AND APPROVAL PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRIMARY PURPOSE OF THE CALIFORNIA ASSESSORS' ASSOCIATION AND ITS AFFILIATED LOCAL ORGANIZATIONS IS TO REVIEW AND PROMOTE CALIFORNIA PROPERTY TAX LAWS AND WORK FOR THE IMPROVEMENT OF PROPERTY TAX ASSESSMENTS AND PROCEDURES FOR THE PUBLIC GOOD. WE PROVIDE EXCELLENT EDUCATIONAL TRAINING WORKSHOPS AND CONFERENCES TO ENHANCE CONSISTENCY IN THE APPLICATION OF THE PROPERTY TAX LAWS AND IN VALUATION METHODOLOGIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Statement Note 1
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0228537
IRS990/TotalAssetsEOYAmt0169587
IRS990/TotalAssetsGrp/BOYAmt0228537
IRS990/TotalAssetsGrp/EOYAmt0169587
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0280316
IRS990/TotalFunctionalExpensesGrp/TotalAmt0388141
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0228537
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169587
IRS990/TotalProgramServiceRevenueAmt0329179
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0329191
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0329191
IRS990/TotalVolunteersCnt039
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0228537
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0169587
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01540 RIVER PARK DR 211
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0958154608
IRS990/VotingMembersGoverningBodyCnt037
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0calassessor.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA ASSESSORS ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GROUP RETURN
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0900192573
ReturnHeader/Filer/PhoneNum08054777166
ReturnHeader/Filer/USAddress/AddressLine1Txt01540 RIVER PARK DR 211
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095815
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472062277
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GUNNING & GUNNING CERT PUBLIC ACCTS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01103 W CENTER AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VISALIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093291
ReturnHeader/PreparerPersonGrp/PhoneNum05597331505
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACOB D GUNNING
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-19T16:43:51-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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