Civic Intelligence

California Psychological Association

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.

1231 I Street Ste 204Sacramento, CA 95814

www.cpapsych.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.60x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.96x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

10th percentile

-14%

Higher net margin than 10% of similar nonprofits.

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

Top Officer Pay

69th percentile

$196,833

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

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

Asset Growth

15th percentile

-9.2%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

55th percentile

7.3%

Faster revenue growth than 55% of similar nonprofits.

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

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

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,738,340Liabilities 2011: $1,673,060Net Assets 2011: $1,065,2802011Assets 2012: $2,749,873Liabilities 2012: $1,661,272Net Assets 2012: $1,088,6012012Assets 2013: $2,712,393Liabilities 2013: $1,669,525Net Assets 2013: $1,042,8682013Assets 2014: $2,279,722Liabilities 2014: $1,320,927Net Assets 2014: $958,7952014Assets 2015: $2,551,338Liabilities 2015: $1,525,080Net Assets 2015: $1,026,2582015Assets 2016: $2,497,026Liabilities 2016: $1,531,526Net Assets 2016: $965,5002016Assets 2017: $2,475,902Liabilities 2017: $1,522,790Net Assets 2017: $953,1122017Assets 2018: $2,414,741Liabilities 2018: $1,415,110Net Assets 2018: $999,6312018Assets 2019: $2,412,254Liabilities 2019: $1,427,289Net Assets 2019: $984,9652019Assets 2020: $2,325,237Liabilities 2020: $1,231,625Net Assets 2020: $1,093,6122020Assets 2021: $2,411,229Liabilities 2021: $1,295,450Net Assets 2021: $1,115,7792021Assets 2022: $2,425,391Liabilities 2022: $1,287,590Net Assets 2022: $1,137,8012022Assets 2023: $2,251,878Liabilities 2023: $1,257,599Net Assets 2023: $994,2792023Assets 2024: $2,044,058Liabilities 2024: $1,227,197Net Assets 2024: $816,8612024

Highlighted filing

2024

Assets$2,044,058
Liabilities$1,227,197
Net Assets$816,861

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,638,720Expenses 2011: $1,662,140Net Income 2011: -$23,4202011Revenue 2012: $1,705,190Expenses 2012: $1,681,869Net Income 2012: $23,3212012Revenue 2013: $1,573,495Expenses 2013: $1,619,228Net Income 2013: -$45,7332013Revenue 2014: $1,518,639Expenses 2014: $1,602,712Net Income 2014: -$84,0732014Revenue 2015: $1,340,420Expenses 2015: $1,272,957Net Income 2015: $67,4632015Revenue 2016: $1,287,779Expenses 2016: $1,348,537Net Income 2016: -$60,7582016Revenue 2017: $1,335,545Expenses 2017: $1,347,933Net Income 2017: -$12,3882017Revenue 2018: $1,356,758Expenses 2018: $1,310,404Net Income 2018: $46,3542018Revenue 2019: $1,298,701Expenses 2019: $1,313,367Net Income 2019: -$14,6662019Revenue 2020: $1,158,115Expenses 2020: $1,049,468Net Income 2020: $108,6472020Revenue 2021: $1,084,671Expenses 2021: $1,062,504Net Income 2021: $22,1672021Revenue 2022: $1,217,305Expenses 2022: $1,195,283Net Income 2022: $22,0222022Revenue 2023: $1,188,842Expenses 2023: $1,332,364Net Income 2023: -$143,5222023Revenue 2024: $1,275,659Expenses 2024: $1,453,077Net Income 2024: -$177,4182024

Highlighted filing

2024

Revenue$1,275,659
Expenses$1,453,077
Net Income-$177,418

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$1.23$0.82$1.28$1.45$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.25$1.26$0.99$1.19$1.33$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.43$1.29$1.14$1.22$1.20$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.41$1.30$1.12$1.08$1.06$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.33$1.23$1.09$1.16$1.05$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.41$1.43$0.98$1.30$1.31$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.41$1.42$1.00$1.36$1.31$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.48$1.52$0.95$1.34$1.35$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.50$1.53$0.97$1.29$1.35$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.55$1.53$1.03$1.34$1.27$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.28$1.32$0.96$1.52$1.60$0.08
2013Summary only. Only limited summary data is available for this year.$2.71$1.67$1.04$1.57$1.62$0.05
2012Summary only. Only limited summary data is available for this year.$2.75$1.66$1.09$1.71$1.68$0.02
2011Summary only. Only limited summary data is available for this year.$2.74$1.67$1.07$1.64$1.66$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,275,659
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Buildings$683,542$518,966$1,202,508
Land$230,000-$230,000
Other Land Buildings$2,069$115,291$117,360
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott ParkerCEOFT$182,361$14,472$196,833
Elizabeth WinklemanDirector of Profess AffFT$101,333$4,053$105,386
Tom MarxCFOFT$74,437$8,325$82,762
Melanie ChinchillaPresident-$1,041-$1,041

Board Members and Trustees

NameTitle
David HindmanPast President
Joshua HeitzmannPresident Elect
Dawn Vo-JutabhaDirector
Jei AfricaDirector
Jessica A Byrd-OlmsteadDirector
Rick WilliamsonDirector
Michele WillinghamTreasurer
Kat KruserTreasurer Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$8,617
Program Service Revenue
$1,212,746
Investment Income
$30,912
Other Revenue
$23,384
All Other Contributions
$8,617
Change in Net Assets
$-177,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$145,153
Current Year Nondeductible Lobbying and Political Cost$137,775
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Entities$4,590
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section A, Line 6

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.

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

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.

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

Will be reviewed by the Board of Directors and the finance committee.

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

Annual disclosures are required and reviewed by the CEO and board president.

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

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.

Form 990, Part VI, Section C, Line 19

Applications and returns available upon request

Filing and Contact Details

Filer

Filer Name
California Psychological Association
EIN
94-1634291
Phone
9162867979
Address
1231 I Street Ste 204, Sacramento, CA 95814

Signing Officer

Name
Tom Marx
Title
CFO
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Parker
Formed
1948
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
8

Preparer

Firm
John Waddell & Co CPAs
Address
3416 American River Drive A, Sacramento, CA 95864
Preparer
Deborah F Ask CPA
Phone
9164882460
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IRS990/ProgSrvcAccomActy2Grp/Desc0The 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/Desc0Continuing 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/Desc0ConventionAnnually, 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/Desc1Governance 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/ExplanationTxt0Full 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/ExplanationTxt1CPA 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/ExplanationTxt2Will be reviewed by the Board of Directors and the finance committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annual disclosures are required and reviewed by the CEO and board president.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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/ExplanationTxt5Applications and returns available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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