Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
California Public Securities Association
990EZ • Fiscal year 2016 • EIN 94-2613611
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Balance Sheet
Assets
Flat$107,835
Flat from 2016
Net Assets
$107,835
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Flat$18
Flat from 2016
Expenses
Flat$54,603
Flat from 2016
Net Income
Flat-$54,585
Flat from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 15, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $18
Mission and Program Overview
Mission
The california public securities association (calpsa) is a unified association for the public securities industry to achieve its objectives by supporting and enhancing municipal issuers' access to the capital markets, advocating for the municipal securities industry, and conducting research relevant to members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION MONITORS AND INFORMS MEMBERS ABOUT LEGISLATIVE AND REGULARTORY DEVELOPMENTS AFFECTING PUBLIC SECURITIES. THE ORGANIZATION HAS APPROXIMATELY 10 MEMBER FIRMS AND THE PROCESS BENEFITS ALL MEMBERS | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MARK ADLER | Treasurer | - | $0 | - | - |
| JAMES R CERVANTES | Chairman | - | $0 | - | - |
| TONY CONE | Vice-Chairman | - | $0 | - | - |
| ROGER DAVIS | Exec Committee | - | $0 | - | - |
Political and Lobbying Activity
- In-house lobbying only
- No
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $248,833 |
| Current Year Nondeductible Lobbying and Political Cost | $28,500 |
| Political Expenditures | $28,500 |
Filing and Contact Details
Filer
- Filer Name
- California Public Securities Association
- EIN
- 94-2613611
- Phone
- 9259456498
- Address
- P O BOX 2531, SAN FRANCISCO, CA 94126
Signing Officer
- Name
- James Cervantes
- Title
- Chairman
- Signed
- 2017-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Arlene K Mose CPA
- Address
- 367 Civic Drive Suite 12, Pleasant Hill, CA 94523-1935
- Preparer
- Arlene K Mose CPA
- Phone
- 9256800110
Supplemental Narrative
Additional Explanations
Client Note 1
“Client Note 1 - FORM 990 SCHEDULE CPOLITICAL CAMPAIGN AND LOBBYING ACTIVITIESSUPPLEMENTAL STATEMENTFOR THE TAX YEAR 2016, THE ORGANIZATION DID NOT HAVE ANY MEMBERSHIP DUES. THE IRS REQUIRES THAT THE ORGANIZATION MUST (A) ALLOCATE ALL MEMBERSHIP DUES TO ITS LOBBYING AND POLITICAL ACTIVITIES, AND (B) CARRY FORWARD ANY EXCESS LOBBYING AND POLITICAL EXPENSES TO THE NEXT YEAR. ANY ORGANIZATION THAT CHECKED "YES" TO PART III-A, LINE 2, IS REQUIRED TO COMPLETE PART III-B, AND MUST ALSO SEND DUES NOTICES TO ITS MEMBERS AT THE TIME OF ASSESSMENT OR PAYMENT OF DUES AND INCLUDE THE AMOUNT IT AGREED TO CARRYOVER AND IN ITS REASONABLE ESTIMATE OF THE DUES ALLOCABLE TO THE NONDEDUCTIBLE LOBBYING AND POLITICAL EXPENDITURES REPORTED IN PART III-B, LINE 2A.SINCE THE ORGANIZATION DID NOT HAVE ANY DUES PAYING MEMBERS IN 2016, IT COULD NOT NOTIFY THEM OF THE PORTION THAT IS NONDEDUCTIBLE. HOWEVER, IF THE SITUATION ARISES, THE ORGANIZATION WIL NOTIFY THE MEMBERS ANNUALLY OF THE AMOUNT OF DUES THAT ARE NOT DEDUCTIBLE AS A RESULT OF LOBBYING AND POLITICAL EXPEDITURES. AS A RESULT OF OF THIS NOTIFICATION, THE ORGANIZATION WILL NOT BE SUBJECT TO THE PROXY TAX.”
Other Expenses.1002
“Office Expenses $3300”
Other Expenses.1012
“Insurance $671”
Other Expenses.1
“Ppif contributions $28500”
Other Expenses.2
“TELEPHONE $915”
Other Expenses.3
“PPIF ONLINE FEE $500”
Other Expenses.4
“Legislative & education $176”
Other Expenses.5
“LATE FILING FEE $50”
Other Expenses.6
“BANK CHARGES $30”
Other Expenses.8
“FTB FILING FEES $10”
Raw XML Appendix129 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CL LEWIS ASSOCIATES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9259456498 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 367 CIVIC DRIVE 14 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PLEASANT HILL |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94523 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 162420 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 107835 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -54585 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 20430 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 162420 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 107835 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 18 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 18 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 162420 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 107835 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 162420 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 107835 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MARK ADLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JAMES R CERVANTES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TONY CONE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ROGER DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE-CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | EXEC COMMITTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 34152 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | true |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE CALIFORNIA PUBLIC SECURITIES ASSOCIATION (CALPSA) IS A UNIFIED ASSOCIATION FOR THE PUBLIC SECURITIES INDUSTRY TO ACHIEVE ITS OBJECTIVES BY SUPPORTING AND ENHANCING MUNICIPAL ISSUERS' ACCESS TO THE CAPITAL MARKETS, ADVOCATING FOR THE MUNICIPAL SECURITIES INDUSTRY, AND CONDUCTING RESEARCH RELEVANT TO MEMBERS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 21 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION MONITORS AND INFORMS MEMBERS ABOUT LEGISLATIVE AND REGULARTORY DEVELOPMENTS AFFECTING PUBLIC SECURITIES. THE ORGANIZATION HAS APPROXIMATELY 10 MEMBER FIRMS AND THE PROCESS BENEFITS ALL MEMBERS |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 54603 |
| IRS990EZ/TotalRevenueAmt | 0 | 18 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | true |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | 220333 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 28500 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 248833 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/PoliticalExpendituresAmt | 0 | 28500 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | CITIZENS TO PROTECT CALIF INFRASTRUCTURE, ID #1378875 IS A COALITION GROUP TO OPPOSE CALIFORNIA PROPOSITION #53 WHICH WOULD REQUIRE VOTER APPROVAL ON REVENUE BOND MEASURES BEFORE THE STATE COULD ISSUE PUBLIC INFRASTRUCTURE BONDS. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I-A, Line 1 - Direct and Indirect Political Campaign Activities |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - FORM 990 SCHEDULE CPOLITICAL CAMPAIGN AND LOBBYING ACTIVITIESSUPPLEMENTAL STATEMENTFOR THE TAX YEAR 2016, THE ORGANIZATION DID NOT HAVE ANY MEMBERSHIP DUES. THE IRS REQUIRES THAT THE ORGANIZATION MUST (A) ALLOCATE ALL MEMBERSHIP DUES TO ITS LOBBYING AND POLITICAL ACTIVITIES, AND (B) CARRY FORWARD ANY EXCESS LOBBYING AND POLITICAL EXPENSES TO THE NEXT YEAR. ANY ORGANIZATION THAT CHECKED "YES" TO PART III-A, LINE 2, IS REQUIRED TO COMPLETE PART III-B, AND MUST ALSO SEND DUES NOTICES TO ITS MEMBERS AT THE TIME OF ASSESSMENT OR PAYMENT OF DUES AND INCLUDE THE AMOUNT IT AGREED TO CARRYOVER AND IN ITS REASONABLE ESTIMATE OF THE DUES ALLOCABLE TO THE NONDEDUCTIBLE LOBBYING AND POLITICAL EXPENDITURES REPORTED IN PART III-B, LINE 2A.SINCE THE ORGANIZATION DID NOT HAVE ANY DUES PAYING MEMBERS IN 2016, IT COULD NOT NOTIFY THEM OF THE PORTION THAT IS NONDEDUCTIBLE. HOWEVER, IF THE SITUATION ARISES, THE ORGANIZATION WIL NOTIFY THE MEMBERS ANNUALLY OF THE AMOUNT OF DUES THAT ARE NOT DEDUCTIBLE AS A RESULT OF LOBBYING AND POLITICAL EXPEDITURES. AS A RESULT OF OF THIS NOTIFICATION, THE ORGANIZATION WILL NOT BE SUBJECT TO THE PROXY TAX. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $3300 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $671 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PPIF CONTRIBUTIONS $28500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TELEPHONE $915 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PPIF ONLINE FEE $500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | LEGISLATIVE & EDUCATION $176 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LATE FILING FEE $50 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BANK CHARGES $30 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | FTB FILING FEES $10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.8 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES CERVANTES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CALIFORNIA PUBLIC SECURITIES ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CALI |
| ReturnHeader/Filer/EIN | 0 | 942613611 |
| ReturnHeader/Filer/PhoneNum | 0 | 9259456498 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 2531 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN FRANCISCO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94126 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Arlene K Mose CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 367 Civic Drive Suite 12 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Pleasant Hill |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 945231935 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9256800110 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ARLENE K MOSE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2017-11-15T12:14:01-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $107,835
- Liabilities
- -
- Net assets
- $107,835
- Revenue
- $18
- Expenses
- $54,603
- Net income
- -$54,585