Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 94-1634291 • 501(c)6 • Sacramento, CA
Profile
CPA supports our members professional interests, promotes and protects the science and practice of psychology, and advocates for the health and welfare of all Californians.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 15.4% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$2,044,058
Down $207,820 (-9.2%) from 2023
Liabilities
Down$1,227,197
Down $30,402 (-2.4%) from 2023
Net Assets
Down$816,861
Down $177,418 (-18%) from 2023
Revenue
Up$1,275,659
Up $86,817 (+7.3%) from 2023
Expenses
Up$1,453,077
Up $120,713 (+9.1%) from 2023
Net Income
Down-$177,418
Down $33,896 (-24%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
CPA supports our members professional interests, promotes and protects the science and practice of psychology, and advocates for the health and welfare of all Californians.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $944,118 | $915,611 | ▼ $28,507 |
| Savings and Temporary Cash Investments | $994,386 | $905,663 | ▼ $88,723 |
| Cash and Non-Interest-Bearing Accounts | $254,435 | $143,423 | ▼ $111,012 |
| Prepaid Expenses and Deferred Charges | $27,832 | $54,417 | ▲ $26,585 |
| Accounts Receivable | $27,260 | $16,429 | ▼ $10,831 |
| 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 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $2,251,878 | $2,044,058 | ▼ $207,820 |
| Other Assets Total | $3,847 | $8,515 | ▲ $4,668 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $676,816 | $659,836 | ▼ $16,980 |
| Deferred Revenue | $504,468 | $502,972 | ▼ $1,496 |
| Accounts Payable and Accrued Expenses | $69,006 | $59,799 | ▼ $9,207 |
| Other Liabilities | $7,309 | $4,590 | ▼ $2,719 |
| Total Liabilities | $1,257,599 | $1,227,197 | ▼ $30,402 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $855,406 | $703,085 | ▼ $152,321 |
| Net Assets With Donor Restrictions | $138,873 | $113,776 | ▼ $25,097 |
| Total Net Assets Fund Balance | $994,279 | $816,861 | ▼ $177,418 |
| Total Liabilities and Net Assets / Fund Balance | $2,251,878 | $2,044,058 | ▼ $207,820 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $683,542 | $518,966 | $1,202,508 |
| Land | $230,000 | - | $230,000 |
| Other Land Buildings | $2,069 | $115,291 | $117,360 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Scott Parker | CEO | FT | $182,361 | $14,472 | $196,833 |
| Elizabeth Winkleman | Director of Profess Aff | FT | $101,333 | $4,053 | $105,386 |
| Tom Marx | CFO | FT | $74,437 | $8,325 | $82,762 |
| Melanie Chinchilla | President | - | $1,041 | - | $1,041 |
| Name | Title |
|---|---|
| David Hindman | Past President |
| Joshua Heitzmann | President Elect |
| Dawn Vo-Jutabha | Director |
| Jei Africa | Director |
| Jessica A Byrd-Olmstead | Director |
| Rick Williamson | Director |
| Michele Willingham | Treasurer |
| Kat Kruser | Treasurer Elect |
| Line Item | Amount |
|---|---|
| Other Expenses | $796,285 |
| Salaries, Compensation, and Employee Benefits | $648,792 |
| Grants and Similar Amounts Paid | $8,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $304,367 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $280,636 |
| Conferences and Meetings | - | - | - | $219,529 |
| Fees for Services Other | - | - | - | $211,270 |
| Office Expenses | - | - | - | $105,353 |
| Occupancy | - | - | - | $104,407 |
| Payroll Taxes | - | - | - | $42,114 |
| Travel | - | - | - | $32,969 |
| Depreciation Depletion | - | - | - | $32,446 |
| Information Technology | - | - | - | $31,383 |
| Fees for Services Legal | - | - | - | $17,105 |
| Pension Plan Contributions | - | - | - | $11,053 |
| Other Employee Benefits | - | - | - | $10,622 |
| Grants to Domestic Orgs | - | - | - | $8,000 |
| Insurance | - | - | - | $7,788 |
| Fees for Services Accounting | - | - | - | $3,525 |
| Other Expenses | - | - | - | $2,206 |
| All Other Expenses | - | - | - | $633 |
| Total Functional Expenses | $0 | $0 | $0 | $1,453,077 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $145,153 |
| Current Year Nondeductible Lobbying and Political Cost | $137,775 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Due to Related Entities | $4,590 |
“Full Members shall hold a doctorate in psychology or an equivalent degree, or be licensed as a psychologist in California or have a Diploma from the American Board of Professional Psychology. Full Members shall have all of the rights and privileges of CPA membership including the right to vote and hold office.The following membership classes have all of the rights and privileges of CPA membership except the right to vote or hold office or serve on the Board:Associate Members shall hold a master's degree in psychology or an equivalent degree. Affiliate Members shall consist of individuals, groups or organizations with an interest in psychology who do not meet the criteria for any other membership category. Honorary Members are those who have been designated by the Board based on contributions to psychology. Out-of-State Members shall include all members who live out of state and wish to participate in CPA. A Life Member is an individual who (1) is age 65 or older and has been a member of CPA for twenty (20) years, or (2) a CPA member who, regardless of age or length of membership, is unable to work due to a permanent disability. Life Members may begin a 20% annual reduction of the dues they are paying at the time they are awarded Life Member status, and the annual reduction of dues will continue until age 70. Should an individual attain 20 years of membership between the ages of 66 and 70, the reduction of dues will be adjusted accordingly (e.g. attaining 20 years of membership at age 66 results in a 40% dues discount that year).CPA Graduate Student (CPAGS) Members shall have all of the rights and privileges of CPA membership except the right to vote, hold office, or serve on the CPA Board. However, the CPAGS Chair duly elected to serve on the Board or appointed to serve on a CPA committee or task force shall have the right to vote when serving in that capacity. Full CPAGS members are doctoral graduate student members of CPA that are currently enrolled in a PhD., PsyD., or EdD. Psychology program, or who are engaged in a post-doctoral psychology-training program. CPAGS Associate members are persons enrolled in a Masters Degree program in Psychology or the equivalent. CPAGS Associate members share equivalent rights and advantages of CPAGS Full members though they may not vote or serve in an elected leadership role within CPAGS.”
“CPA has a Board of Directors that has nine (9) voting members (10 on alternate years when there is a Treasurer-elect). All members of the Board of Directors are elected by a vote of all members of CPA, with the exception of the seat that is filled by the chair of our graduate student organization.”
“Will be reviewed by the Board of Directors and the finance committee.”
“Annual disclosures are required and reviewed by the CEO and board president.”
“The CEO receives an annual evaluation, with merit increases determined by the Board of Directors and within the parameters established during the annual budget development process.”
“Applications and returns available upon request”
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/Desc | 0 | The Government Affairs Department at CPA is responsible for protecting and advancing legislation related to the practice of Psychology. This department houses the lobbying efforts of the Association. The Advocacy staff member reviews approximately 3,000 pieces of legislation annually, seeks input from our Local Advocacy Network representatives, and makes recommendations to the Board of Directors regarding CPAs position on bills of interest. The Local Advocacy Network Representatives share this with their constituencies, and we share with the broader psychological community. CPA staff write letters of support or opposition and testify in legislative committees on relevant bills. In 2024, CPA sponsored one bill. AB 2703 allows psychological associates to work in Federally Qualified Health Centers or Rural Health Clinics and for those healthcare facilities to be reimbursed for the services psychological associates provide. Under this bill associates would need to be registered with the Board of Psychology and services would be billed under their licensed psychologist supervisor. The goal of AB 2703 was to expand timely access to crucial mental and behavioral health services for safety net patients and give FQHCs and RHCs the opportunity to hire more behavioral health providers while the state is facing a massive shortage of professionals who provide this care. The bill was signed by Governor Newsom. CPA hosted our first in-person Lobby Day in April 2024 since prior to the pandemic, which was attended by psychologists and doctoral students from across the state to advocate directly with legislators. CPA brought together 50 psychologists and doctoral students to Sacramento to advocate on our priorities, including AB 2703. |
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| IRS990/MissionDesc | 0 | CPA supports our members professional interests, promotes and protects the science and practice of psychology, and advocates for the health and welfare of all Californians. |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Advertising |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Continuing Education |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Professional Affairs Department at CPA is responsible for providing professional practice consultations and resources to CPA members. This year, the departments director provided over 520 professional practice consultations (phone and email). To keep association members informed about key issues, such as new laws affecting psychologists, the director sent six email alerts to members. She also maintained and updated the Practice Tools and Information webpage on the CPA website with information on topics such as licensure, laws and regulations, practice guidelines, confidentiality, ethics, risk management, child abuse reporting, billing and coding, recordkeeping, and telepsychology. The director also presented at the CPA Convention on Legislative and Regulatory Update: Whats New and Whats Next.The departments director represented CPA at five meetings of the California Board of Psychology, several subcommittee meetings of the California Board of Psychology, and at the American Psychological Association practice leadership conference. The director supported CPA legislative advocacy efforts, mainly by providing analyses of relevant laws and regulations. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Continuing EducationCPAs professional development CE Program consists of several major programs around the state that we present, generally in concert with our affiliated Chapters. In 2024, we presented two ethics and risk management courses with the Insurance Trust (one of the two primary malpractice providers for psychologists in the US). In addition, we co-sponsor many of the CE programs presented by our affiliated local Chapters and CPA Divisions. We also grant CE credit for reading articles in our professional practice magazine and taking an on-line test. In total, CPA presented or sponsored 21 live presentations and 22 distance learning courses for a total of 69.5 credit hours. We also worked with several of our Divisions to create webinars; these do not produce significant income but do provide a significant benefit of Division Membership. A total of 344 people attended the APAIT Risk Management courses. The On-line Learning Center is no longer available. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ConventionAnnually, CPA hosts a four-day convention in a major California city. The convention typically consists of approximately 23 educational presentations ranging in length from 1.5 hours to 4 hours, with featured keynote speakers as well as national and state-wide experts. The convention includes an exhibit hall, networking opportunities, award presentations, and student poster presentations. We held our 2024 convention in San Jose, CA. 280 people attended the convention, which offered a total of 20 continuing education credits to psychologists. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | Governance Program CPA has a Board of Directors that has nine (9) voting members (10 on alternate years when there is a Treasurer-elect). All members of the Board of Directors are elected by the full CPA membership, except for the Student Member Seat which is filled by the chair of our student organization.The Board establishes policy for the Association and, according to the CPA bylaws, has the responsibility for actively overseeing the work of the Association to ensure that the Association is adhering to state and federal laws relative to non-profit corporations, corporate ethics, and anti-trust requirements. The Board typically holds several in-person meetings per year and telephone or videoconference meetings monthly. This was modified during the pandemic, and all our meetings have been virtual. During an annual meeting at our convention each year CPA members receive an update on the activities of the association and the CEO and the Board members present are available to respond to questions from the membership regarding the activities of the Association. There are six standing committees of the Board, as well as other committees and task forces that are established as needed for the work of the organization. The Board oversees the work of all committees and task forces. The work of the committees encompasses overseeing the finances of the Association, providing ethical consultation to our members, developing educational opportunities such as continuing professional education, reviewing changes to any governing documents of the Association, developing strategies for membership recruitment and retention, and overseeing the organization of our annual convention that includes professional development and networking opportunities for psychologists in California. CPA also provides, through our various committees and task forces, information to the public about the importance of psychologically healthy behavior and lifestyles and offers services to California communities. An example is our Public Education Committee, whose members are available to speak to community and public organizations such as PTAs and the Rotary Club, and who also respond to inquiries from the Press about current events that have implications for psychological well-being of Californians. The CPA Disaster Resource Network provides relief services in the event of a natural disaster or significant events such as wildfires that affect California communities, and psychologists with special training are on call to respond as needed. CPA also participates as a member organization of the California Disaster Mental Health Coalition that includes other mental health professional organizations. Through the work of the Board we extend our activities and services to the members of our 20 chapters and our 8 specialty divisions. Our advocacy efforts benefit all psychologists in California, even those who are not members of our organization. This means that we provide services primarily to our approximately 3,000 members and secondarily to the additional 16,000 licensed psychologists in California. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Full Members shall hold a doctorate in psychology or an equivalent degree, or be licensed as a psychologist in California or have a Diploma from the American Board of Professional Psychology. Full Members shall have all of the rights and privileges of CPA membership including the right to vote and hold office.The following membership classes have all of the rights and privileges of CPA membership except the right to vote or hold office or serve on the Board:Associate Members shall hold a master's degree in psychology or an equivalent degree. Affiliate Members shall consist of individuals, groups or organizations with an interest in psychology who do not meet the criteria for any other membership category. Honorary Members are those who have been designated by the Board based on contributions to psychology. Out-of-State Members shall include all members who live out of state and wish to participate in CPA. A Life Member is an individual who (1) is age 65 or older and has been a member of CPA for twenty (20) years, or (2) a CPA member who, regardless of age or length of membership, is unable to work due to a permanent disability. Life Members may begin a 20% annual reduction of the dues they are paying at the time they are awarded Life Member status, and the annual reduction of dues will continue until age 70. Should an individual attain 20 years of membership between the ages of 66 and 70, the reduction of dues will be adjusted accordingly (e.g. attaining 20 years of membership at age 66 results in a 40% dues discount that year).CPA Graduate Student (CPAGS) Members shall have all of the rights and privileges of CPA membership except the right to vote, hold office, or serve on the CPA Board. However, the CPAGS Chair duly elected to serve on the Board or appointed to serve on a CPA committee or task force shall have the right to vote when serving in that capacity. Full CPAGS members are doctoral graduate student members of CPA that are currently enrolled in a PhD., PsyD., or EdD. Psychology program, or who are engaged in a post-doctoral psychology-training program. CPAGS Associate members are persons enrolled in a Masters Degree program in Psychology or the equivalent. CPAGS Associate members share equivalent rights and advantages of CPAGS Full members though they may not vote or serve in an elected leadership role within CPAGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CPA has a Board of Directors that has nine (9) voting members (10 on alternate years when there is a Treasurer-elect). All members of the Board of Directors are elected by a vote of all members of CPA, with the exception of the seat that is filled by the chair of our graduate student organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Will be reviewed by the Board of Directors and the finance committee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Annual disclosures are required and reviewed by the CEO and board president. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The CEO receives an annual evaluation, with merit increases determined by the Board of Directors and within the parameters established during the annual budget development process. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Applications and returns available upon request |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, Line 19 |
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