Civic Intelligence

California State Employees Association

990 • Fiscal year 2016 • EIN 94-0362021

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 07, 2017

1108 O StreetSacramento, CA 95814

(916) 326-4250

Siviq Scores

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

Liabilities / Assets

100th percentile

3.06x

Higher debt load relative to assets than 100% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

100th percentile

5.21x

Higher debt load relative to revenue than 100% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Net Margin

87th percentile

27%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

89th percentile

$381,732

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Asset Growth

65th percentile

9.1%

Faster asset growth than 65% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-19%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$10,739,129

Up $891,989 (+9.1%) from 2015

Net Assets

Up

-$22,105,840

Up $4,743,502 (+18%) from 2015

Liabilities

Down

$32,844,969

Down $3,851,513 (-10%) from 2015

Revenue

Down

$6,306,369

Down $1,464,905 (-19%) from 2015

Expenses

Down

$4,626,867

Down $577,831 (-11%) from 2015

Net Income

Down

$1,679,502

Down $887,074 (-35%) from 2015

Historical Trend

Balance Sheet Trend

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

$100M$50M$0-$50M-$100MAssets 2010: $7,445,640Liabilities 2010: $54,148,257Net Assets 2010: -$46,702,6172010Assets 2011: $7,016,283Liabilities 2011: $61,606,724Net Assets 2011: -$54,590,4412011Assets 2012: $6,824,243Liabilities 2012: $52,008,792Net Assets 2012: -$45,184,5492012Assets 2013: $7,014,985Liabilities 2013: $39,949,643Net Assets 2013: -$32,934,6582013Assets 2014: $7,201,199Liabilities 2014: $37,439,117Net Assets 2014: -$30,237,9182014Assets 2015: $9,847,140Liabilities 2015: $36,696,482Net Assets 2015: -$26,849,3422015Assets 2016: $10,739,129Liabilities 2016: $32,844,969Net Assets 2016: -$22,105,8402016Assets 2017: $11,678,834Liabilities 2017: $32,048,719Net Assets 2017: -$20,369,8852017Assets 2018: $15,963,932Liabilities 2018: $26,858,192Net Assets 2018: -$10,894,2602018Assets 2019: $15,309,317Liabilities 2019: $29,307,032Net Assets 2019: -$13,997,7152019Assets 2020: $14,932,073Liabilities 2020: $30,094,834Net Assets 2020: -$15,162,7612020Assets 2021: $14,598,523Liabilities 2021: $31,389,285Net Assets 2021: -$16,790,7622021Assets 2022: $13,924,658Liabilities 2022: $22,819,458Net Assets 2022: -$8,894,8002022Assets 2023: $13,464,685Liabilities 2023: $22,996,528Net Assets 2023: -$9,531,8432023Assets 2024: $13,058,415Liabilities 2024: $22,194,243Net Assets 2024: -$9,135,8282024

Highlighted filing

2016

Assets$10,739,129
Liabilities$32,844,969
Net Assets-$22,105,840

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $35,955,7842010Expenses 2011: $36,406,1682011Expenses 2012: $17,311,4382012Revenue 2013: $7,602,765Expenses 2013: $6,196,374Net Income 2013: $1,406,3912013Revenue 2014: $7,398,125Expenses 2014: $5,794,385Net Income 2014: $1,603,7402014Revenue 2015: $7,771,274Expenses 2015: $5,204,698Net Income 2015: $2,566,5762015Revenue 2016: $6,306,369Expenses 2016: $4,626,867Net Income 2016: $1,679,5022016Revenue 2017: $5,354,963Expenses 2017: $4,322,704Net Income 2017: $1,032,2592017Revenue 2018: $8,670,061Expenses 2018: $4,545,041Net Income 2018: $4,125,0202018Revenue 2019: $4,801,602Expenses 2019: $5,999,457Net Income 2019: -$1,197,8552019Revenue 2020: $4,858,555Expenses 2020: $5,102,401Net Income 2020: -$243,8462020Revenue 2021: $4,508,746Expenses 2021: $4,914,747Net Income 2021: -$406,0012021Revenue 2022: $4,448,601Expenses 2022: $5,028,639Net Income 2022: -$580,0382022Revenue 2023: $4,316,985Expenses 2023: $4,827,028Net Income 2023: -$510,0432023Revenue 2024: $4,352,709Expenses 2024: $5,172,488Net Income 2024: -$819,7792024

Highlighted filing

2016

Revenue$6,306,369
Expenses$4,626,867
Net Income$1,679,502
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 7, 2017
Return Version
2016v3.0
Gross Receipts
$6,307,548
Mission and Program Overview

Mission

Csea was formed and exists to further the interests of the current and retired employees of the state of california in connection with their service to the people of the state.

To further the interests of the current and retired employees of the state of california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,928,649$6,710,809▲ $2,782,160
Savings and Temporary Cash Investments$5,001,573$3,049,745▼ $1,951,828
Investments Other Securities$435,568$472,535▲ $36,967
Accounts Receivable$141,246$238,048▲ $96,802
Land, Buildings, and Equipment, Net$245,367$201,834▼ $43,533
Prepaid Expenses and Deferred Charges$70,540$66,060▼ $4,480
Inventories for Sale or Use$126$98▼ $28
Total Assets$9,847,140$10,739,129▲ $891,989
Other Assets Total$24,071$0▼ $24,071
Liabilities
Other Liabilities$35,586,027$31,814,998▼ $3,771,029
Accounts Payable and Accrued Expenses$580,935$566,244▼ $14,691
Unsecured Notes Loans Payable$529,520$463,727▼ $65,793
Total Liabilities$36,696,482$32,844,969▼ $3,851,513
Net Assets / Fund Balance
Unrestricted Net Assets$-26,849,342$-22,105,840▲ $4,743,502
Total Net Assets Fund Balance$-26,849,342$-22,105,840▲ $4,743,502
Total Liabilities and Net Assets / Fund Balance$9,847,140$10,739,129▲ $891,989

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,720$1,516,629$1,568,349
Other Land Buildings$26,490$839,717$866,207
Buildings$123,624$632,069$755,693
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rocco PaternosterExecutive Dir., AcssFT$260,522$121,210$381,732
Michael CarrGeneral Manager/CEOFT$152,200$28,777$180,977
Leeland KingGeneral Manager - Former as of 12/31/16FT$173,871$6,530$180,401
Leeland KingGeneral Manager - Former as of 12/31-$152,200$28,201$180,401
Lisa FongBenefits ManagerFT$118,493$30,547$149,040
Mark ReymenIt ManagerFT$122,211$24,463$146,674
Daniel WiseSr. Database AdministratorFT$125,557$4,589$130,146

Board Members and Trustees

NameTitle
Arlene EspinozaChair of the Board
Frank RuffinoDirector
LORETTA SEVA'AETASIDirector
Pat GanttDirector
Theresa TaylorDirector
Tim BehrensDirector
Yvonne WalkerDirector
Harold RoseSecretary/treasurer/CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,317,000
Investment Income
$10,131
Other Revenue
$1,979,238
Change in Net Assets
$1,679,502

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,306,369
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,064,000
Total Revenue per Audited Statements
$9,370,369
Total Revenue per Form 990
$6,306,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,792,074
Other Expenses$834,793
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits---$1,832,432
Other Salaries and Wages---$1,536,397
Pension Plan Contributions---$302,680
Occupancy---$179,837
Fees for Services Legal---$153,693
Payroll Taxes---$120,565
Insurance---$103,671
Depreciation Depletion---$82,303
Office Expenses---$81,839
Fees for Services Other---$75,675
Fees for Services Accounting---$56,363
Information Technology---$40,864
Interest---$39,984
Conferences and Meetings---$11,275
Travel---$7,592
Other Expenses---$443
Total Functional Expenses$0$0$0$4,626,867

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,626,867
Total Expenses per Audited Statements$4,626,867
Total Expenses per Form 990$4,626,867
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Pension & Post-ret Benefit Liability$31,762,257
Advances From Affiliates$52,741
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Csea has 4 classes of "active members". Those members have voting rights to elect csea officers, including csea chair of the board and csea secretary/treasurer.

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

See explanation for form 990, part vi, line 6

Form 990, Part VI, Section A, Line 8B

The organization had no such committees.

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

The csea treasurer will review the form 990 before it is filed with the irs.

Form 990, Part VI, Section B, Line 12C

The csea board of directors and general manager must certify that no conflicts exist on a yearly basis. All business dealings are reviewed by the csea chief counsel for partial conflicts.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
California State Employees Association
EIN
94-0362021
Phone
9163264250
Address
1108 O STREET, SACRAMENTO, CA 95814

Signing Officer

Name
Michael Carr
Title
General Manager
Phone
9163264250
Signed
2017-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlene Espinoza
Formed
1984
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
56
Volunteers
0

Preparer

Firm
Gilbert Associates Inc
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Keith R Glen
Phone
9166466464
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Pension & post-retirement benefit changes 3,104,000. Income tax benefit/(expense) -40,000.

FORM 990, PART XII, LINE 2C:

Neither the process for oversight of the financial statement audit nor the process for selection of an independent accountant has changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The association has applied the 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 2D - OTHER ADJUSTMENTS:

Pension & post-retirement benefit changes 3,104,000. Change in deferred tax asset -40,000.

Raw XML AppendixShowing 400 of 517 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/Form990PartVIISectionAGrp/TitleTxt0CHAIR OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER/CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8GENERAL MANAGER/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER - FORMER AS OF 12/31/16
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIR., ACSS
IRS990/Form990PartVIISectionAGrp/TitleTxt11SR. DATABASE ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12IT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BENEFITS MANAGER
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0245367
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0201834
IRS990/LandBldgEquipCostOrOtherBssAmt03190249
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CSEA WAS FORMED AND EXISTS TO FURTHER THE INTERESTS OF THE CURRENT AND RETIRED EMPLOYEES OF THE STATE OF CALIFORNIA IN CONNECTION WITH THEIR SERVICE TO THE PEOPLE OF THE STATE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-26849342
IRS990/NetAssetsOrFundBalancesEOYAmt0-22105840
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-308
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-308
IRS990/NetUnrelatedBusTxblIncmAmt041701
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0179837
IRS990/OfficeExpensesGrp/TotalAmt081839
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt024071
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt03064000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01832432
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1TRAINING
IRS990/OtherExpensesGrp/Desc2UNION LEAVE EXPENSE
IRS990/OtherExpensesGrp/TotalAmt0745
IRS990/OtherExpensesGrp/TotalAmt1509
IRS990/OtherExpensesGrp/TotalAmt2443
IRS990/OtherLiabilitiesGrp/BOYAmt035586027
IRS990/OtherLiabilitiesGrp/EOYAmt031814998
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0EQUITY GAIN BLDG CORP
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt036967
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt121044
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036967
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt121044
IRS990/OtherRevenueTotalAmt058011
IRS990/OtherSalariesAndWagesGrp/TotalAmt01536397
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0120565
IRS990/PensionPlanContributionsGrp/TotalAmt0302680
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt070540
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt066060
IRS990/PrincipalOfficerNm0ARLENE ESPINOZA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0AFFILIATE COST REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/Desc1ADMINISTRATIVE SERVICES FEES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04150179
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04150179
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1156693
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210128
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0156693
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt01000
IRS990/PYInvestmentIncomeAmt010154
IRS990/PYOtherExpensesAmt01278168
IRS990/PYOtherRevenueAmt01881001
IRS990/PYProgramServiceRevenueAmt05880119
IRS990/PYRevenuesLessExpensesAmt02566576
IRS990/PYSalariesCompEmpBnftPaidAmt03925530
IRS990/PYTotalExpensesAmt05204698
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07771274
IRS990/ReconcilationRevenueExpnssAmt01679502
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt01921535
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt01921535
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05001573
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03049745
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0123624
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0632069
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0755693
IRS990ScheduleD/EquipmentGrp/BookValueAmt051720
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01516629
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01568349
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04626867
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026490
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0839717
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0866207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt052741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt131762257
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ADVANCES FROM AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION & POST-RET BENEFIT LIABILITY
IRS990ScheduleD/OtherRevenueAmt03064000
IRS990ScheduleD/RevenueNotReportedAmt03064000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06306369
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS APPLIED THE 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/ExplanationTxt1PENSION & POST-RETIREMENT BENEFIT CHANGES 3,104,000. CHANGE IN DEFERRED TAX ASSET -40,000.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0201834
IRS990ScheduleD/TotalExpensesPerForm990Amt04626867
IRS990ScheduleD/TotalLiabilityAmt031814998
IRS990ScheduleD/TotalRevenuePerForm990Amt06306369
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09370369
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04626867
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0152200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1152200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2260522
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt14350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt27455
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024427
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt12180
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt210390
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt121671
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt2103365
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL CARR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LEELAND KING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2ROCCO PATERNOSTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1GENERAL MANAGER - FORMER AS OF 12/31
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2EXECUTIVE DIR., ACSS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180977
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1180401
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2381732
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CSEA HAS 4 CLASSES OF "ACTIVE MEMBERS". THOSE MEMBERS HAVE VOTING RIGHTS TO ELECT CSEA OFFICERS, INCLUDING CSEA CHAIR OF THE BOARD AND CSEA SECRETARY/TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE EXPLANATION FOR FORM 990, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAD NO SUCH COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CSEA TREASURER WILL REVIEW THE FORM 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CSEA BOARD OF DIRECTORS AND GENERAL MANAGER MUST CERTIFY THAT NO CONFLICTS EXIST ON A YEARLY BASIS. ALL BUSINESS DEALINGS ARE REVIEWED BY THE CSEA CHIEF COUNSEL FOR PARTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PENSION & POST-RETIREMENT BENEFIT CHANGES 3,104,000. INCOME TAX BENEFIT/(EXPENSE) -40,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NEITHER THE PROCESS FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT NOR THE PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.1$22.2$9.14$4.35$5.17$0.82
2023Detailed filing. Detailed filing data is available for this year.$13.5$23.0$9.53$4.32$4.83$0.51
2022Detailed filing. Detailed filing data is available for this year.$13.9$22.8$8.89$4.45$5.03$0.58
2021Detailed filing. Detailed filing data is available for this year.$14.6$31.4$16.8$4.51$4.91$0.41
2020Detailed filing. Detailed filing data is available for this year.$14.9$30.1$15.2$4.86$5.10$0.24
2019Detailed filing. Detailed filing data is available for this year.$15.3$29.3$14.0$4.80$6.00$1.20
2018Detailed filing. Detailed filing data is available for this year.$16.0$26.9$10.9$8.67$4.55$4.13
2017Detailed filing. Detailed filing data is available for this year.$11.7$32.0$20.4$5.35$4.32$1.03
2016Detailed filing. Detailed filing data is available for this year.$10.7$32.8$22.1$6.31$4.63$1.68
2015Detailed filing. Detailed filing data is available for this year.$9.85$36.7$26.8$7.77$5.20$2.57
2014Detailed filing. Detailed filing data is available for this year.$7.20$37.4$30.2$7.40$5.79$1.60
2013Detailed filing. Detailed filing data is available for this year.$7.01$39.9$32.9$7.60$6.20$1.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$52.0$45.2$17.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.02$61.6$54.6$36.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.45$54.1$46.7$36.0