Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
California Public Interest Research
EIN 94-2559710 • 501(c)4 • Sacramento, CA
Profile
When consumers are cheated or the voices of ordinary citizens are drowned out by special interest lobbyists, CALPIRG speaks up and takes action. We uncover threats to public health and well being and fight to end them, using the time-tested tools of investigative research, media exposes, grassroots organizing, advocacy and litigation. CALPIRG's mission is to deliver persistent, result-oriented public interest activism that protects consumers, encourages a fair, sustainable economy, and fosters responsive, democratic government.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 8.6% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Up$21,350,540
Up $1,014,460 (+5.0%) from 2023
Liabilities
Down$568,147
Down $661,068 (-54%) from 2023
Net Assets
Up$20,782,393
Up $1,675,528 (+8.8%) from 2023
Revenue
Down$1,374,701
Down $75,894 (-5.2%) from 2023
Expenses
Up$1,331,845
Up $430,388 (+48%) from 2023
Net Income
Down$42,856
Down $506,282 (-92%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $21,350,540
- Liabilities
- $568,147
- Net assets
- $20,782,393
- Revenue
- $1,374,701
- Expenses
- $1,331,845
- Net income
- $42,856
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2019 to Aug 31, 2020
- Signed
- Jul 13, 2021
- Return Version
- 2019v5.0
- Gross Receipts
- $1,516,606
Mission and Program Overview
Mission
When consumers are cheated or the voices of ordinary citizens are drowned out by special interest lobbyists, CALPIRG speaks up and takes action. We uncover threats to public health and well being and fight to end them, using the time-tested tools of investigative research, media exposes, grassroots organizing, advocacy and litigation. CALPIRG's mission is to deliver persistent, result-oriented public interest activism that protects consumers, encourages a fair, sustainable economy, and fosters responsive, democratic government.
The purpose of the corporation is to promote social welfare within the meaning of Section 501 (c) (4) of the Internal Revenue Code. Activities may include, but are not limited to, research, education and advocacy in the areas of consumer protection, environmental preservation and protection, corporate and governmental responsibility and other issues affecting the social welfare of the people of California and elsewhere.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $6,997,617 | $8,299,450 | ▲ $1,301,833 |
| Accounts Receivable | $3,524,792 | $5,108,578 | ▲ $1,583,786 |
| Investments in Publicly Traded Securities | $1,172,958 | $1,187,954 | ▲ $14,996 |
| Savings and Temporary Cash Investments | $704,003 | $704,281 | ▲ $278 |
| Cash and Non-Interest-Bearing Accounts | $1,836,268 | $325,162 | ▼ $1,511,106 |
| Prepaid Expenses and Deferred Charges | $10,758 | $10,687 | ▼ $71 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $14,246,396 | $15,636,112 | ▲ $1,389,716 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $811,505 | $1,064,200 | ▲ $252,695 |
| Total Liabilities | $811,505 | $1,064,200 | ▲ $252,695 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $13,434,891 | $14,571,912 | ▲ $1,137,021 |
| Total Net Assets Fund Balance | $13,434,891 | $14,571,912 | ▲ $1,137,021 |
| Total Liabilities and Net Assets / Fund Balance | $14,246,396 | $15,636,112 | ▲ $1,389,716 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | - | $47,998 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Emily Rusch | Executive Director | PT | $57,272 | $8,296 | $65,568 |
| Jenn Engstrom | Director | - | - | $32,579 | $32,579 |
Board Members and Trustees
| Name | Title |
|---|---|
| Doug Phelps | President |
| Nicolas Riani | Director |
| Julia Peters | Clerk |
| Michael Russo | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Fund for the Public Interest | Program & citizen | 294 Washington Street 500, Boston, MA 02108 | $890,038 |
| 02108 | outreach | - | - |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,514,829
- Program Service Revenue
- $0
- Investment Income
- $278
- Other Revenue
- $1,499
- All Other Contributions
- $49,300
- Change in Net Assets
- $820,192
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,516,606
- Revenue Not Reported on Form 990
- $316,829
- Total Revenue per Audited Statements
- $1,833,435
- Total Revenue per Form 990
- $1,516,606
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $629,584 |
| Total Fundraising Expense | $233,406 |
| Salaries, Compensation, and Employee Benefits | $66,830 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $10,502 | $31,505 | - | $42,007 |
| Other Salaries and Wages | $31,748 | $1,962 | $3,746 | $37,456 |
| Current Officers, Directors, Trustees, and Key Employees | $18,673 | $1,155 | $2,203 | $22,031 |
| Occupancy | $7,298 | $451 | $861 | $8,610 |
| Fees for Services Accounting | - | $6,231 | - | $6,231 |
| Travel | $3,893 | $241 | $459 | $4,593 |
| Payroll Taxes | $2,822 | $175 | $333 | $3,330 |
| Pension Plan Contributions | $1,705 | $106 | $201 | $2,012 |
| Other Employee Benefits | $1,696 | $105 | $200 | $2,001 |
| Office Expenses | $834 | $156 | $100 | $1,090 |
| Conferences and Meetings | $149 | - | - | $149 |
| Other Expenses | $58 | $3 | $7 | $68 |
| Total Functional Expenses | $340,445 | $42,090 | $225,175 | $565,620 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $696,414 |
| Total Expenses per Audited Statements | $696,414 |
| Total Expenses per Form 990 | $696,414 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- 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, Line 11B: Form 990 Review Process
“The draft of the Form 990 is sent to all board members prior to the return being finalized.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“To monitor and enforce compliance with the conflict of interest policy, the organization requires all officers, directors and individuals with substantial influence over the organization to complete an annual statement disclosing to the board any business, contractual or financial relationships the person has with other corporations. In addition, said persons have an ongoing obligation to disclose to the board any financial interest, direct or indirect, that the person would gain from any particular transaction, contract or policy under consideration by the organization. The board must address potential conflicts on a case-by-case basis, conflicted persons must abstain from the deliberation of the transaction, and corporate records must be maintained.”
Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management
“The Compensation Committee will establish acceptable compensation packages after reviewing at least one of the following: 1) Information about compensation paid by similarly situated tax-exempt organizations for similar services; 2) current compensation surveys compiled by independent firms; or 3) actual written offers from similarly situated organizations. Documentation of the compensation deliberation and decision is kept on file.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“The Compensation Committee will establish acceptable compensation packages after reviewing at least one of the following: 1) Information about compensation paid by similarly situated tax-exempt organizations for similar services; 2) current compensation surveys compiled by independent firms; or 3) actual written offers from similarly situated organizations. Documentation of the compensation deliberation and decision is kept on file.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“No documents were made available to the public, except for those that were included with the organization's Form 1024 application for exempt status, which are made available upon request as indicated in Line 18.”
Part VII
“All employees are paid by California Public Interest Research Group, Inc., under a common paymaster arrangement, and some are shared by California Public Interest Research Group Education Fund, Inc., as well as other entities.”
Filing and Contact Details
Filer
- Filer Name
- California Public Interest Research
- EIN
- 94-2559710
- Phone
- 5108446805
- Address
- 1111 H Street, Sacramento, CA 95814
Signing Officer
- Name
- Emily Rusch
- Title
- Executive Director
- Signed
- 2021-07-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Doug Phelps
- Formed
- 1978
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 4
- Employees
- 3
Preparer
- Firm
- Davis & Co CPAs PC
- Address
- 9457 S University Blvd 410, Highlands Ranch, CO 80126
- Preparer
- James M Davis
- Phone
- 3037916800
Supplemental Narrative
Financial Statement Notes
Part X : FIN48 Footnote
“The Organization is exempt from federal and state income taxes under IRS Code Section 501(c)(4), has no items of unrelated business income, and believes it has complied with all requirements necessary to maintain its status.”
Raw XML AppendixShowing 400 of 822 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/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 1499 |
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| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 66830 |
| IRS990/CYTotalExpensesAmt | 0 | 696414 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 233406 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1516606 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Public education and outreach: Recruiting volunteers, distributing educational literature, and conducting surveys on the following issues:Stopping the overuse of antibioticsHealthcare and prescription drug costsConsumer protection21st century transportation optionsEngaging underrepresented voters in our electionsReducing the influence of big money in politicsWorking to get the lead out of our drinking water.Working to move beyond single use plastics.Affordable higher education |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 364569 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Clerk |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
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| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 278 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/MinutesOfCommitteesInd | 0 | true |
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| IRS990/MissionDesc | 0 | The purpose of the corporation is to promote social welfare within the meaning of Section 501 (c) (4) of the Internal Revenue Code. Activities may include, but are not limited to, research, education and advocacy in the areas of consumer protection, environmental preservation and protection, corporate and governmental responsibility and other issues affecting the social welfare of the people of California and elsewhere. |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 2001 |
| IRS990/OtherExpensesGrp/Desc | 0 | Public education & outreach |
| IRS990/OtherExpensesGrp/Desc | 1 | Printing and Publications |
| IRS990/OtherExpensesGrp/Desc | 2 | Postage and Shipping |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 3330 |
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2012 |
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| IRS990/PrincipalOfficerNm | 0 | Doug Phelps |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Researching and influencing public policy: Staff engage in legislative activities including research, education, legal and policy development on the following issues:Stopping the overuse of antibioticsHealthcare and prescription drug costsConsumer protection21st century transportation optionsEngaging underrepresented voters in our electionsReducing the influence of big money in politicsWorking to get the lead out of our drinking water.Working to move beyond single use plastics.Affordable higher education |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1516606 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization is exempt from federal and state income taxes under IRS Code Section 501(c)(4), has no items of unrelated business income, and believes it has complied with all requirements necessary to maintain its status. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The draft of the Form 990 is sent to all board members prior to the return being finalized. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | To monitor and enforce compliance with the conflict of interest policy, the organization requires all officers, directors and individuals with substantial influence over the organization to complete an annual statement disclosing to the board any business, contractual or financial relationships the person has with other corporations. In addition, said persons have an ongoing obligation to disclose to the board any financial interest, direct or indirect, that the person would gain from any particular transaction, contract or policy under consideration by the organization. The board must address potential conflicts on a case-by-case basis, conflicted persons must abstain from the deliberation of the transaction, and corporate records must be maintained. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Compensation Committee will establish acceptable compensation packages after reviewing at least one of the following: 1) Information about compensation paid by similarly situated tax-exempt organizations for similar services; 2) current compensation surveys compiled by independent firms; or 3) actual written offers from similarly situated organizations. Documentation of the compensation deliberation and decision is kept on file. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Compensation Committee will establish acceptable compensation packages after reviewing at least one of the following: 1) Information about compensation paid by similarly situated tax-exempt organizations for similar services; 2) current compensation surveys compiled by independent firms; or 3) actual written offers from similarly situated organizations. Documentation of the compensation deliberation and decision is kept on file. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | No documents were made available to the public, except for those that were included with the organization's Form 1024 application for exempt status, which are made available upon request as indicated in Line 18. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | All employees are paid by California Public Interest Research Group, Inc., under a common paymaster arrangement, and some are shared by California Public Interest Research Group Education Fund, Inc., as well as other entities. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part VII |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | Social welfare |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 294 Washington St |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | Boston |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 12 | NAOPI |
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