Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
California Automobile Assigned Risk Plan
990 • Fiscal year 2014 • EIN 94-3137069
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
2.76x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.3% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Balance Sheet
Assets
Up$278,522
Up $151,885 (+120%) from 2013
Net Assets
Down-$489,838
Down $23,384 (-5.0%) from 2013
Liabilities
Up$768,360
Up $175,269 (+30%) from 2013
Revenue And Expenses
Revenue
Up$1,442,481
Up $287,671 (+25%) from 2013
Expenses
Down$1,139,761
Down $63,123 (-5.2%) from 2013
Net Income
Up$302,720
Up $350,794 (+730%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Apr 14, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $1,442,481
Mission and Program Overview
Mission
To provide automobile liability
To provide automobile liability insurance to those who "in good faith" are entitled to but are unable to procure such insurance through ordinary methods.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $42,092 | $215,316 | ▲ $173,224 |
| Land, Buildings, and Equipment, Net | $57,547 | $45,692 | ▼ $11,855 |
| Prepaid Expenses and Deferred Charges | $16,296 | $14,606 | ▼ $1,690 |
| Accounts Receivable | $15,047 | $8,596 | ▼ $6,451 |
| Cash and Non-Interest-Bearing Accounts | $-4,345 | $-5,688 | ▼ $1,343 |
| Rtn Earn Endowment Incm Other Fnds | $-466,454 | $-489,838 | ▼ $23,384 |
| Total Assets | $126,637 | $278,522 | ▲ $151,885 |
| Liabilities | |||
| Other Liabilities | $494,596 | $710,277 | ▲ $215,681 |
| Accounts Payable and Accrued Expenses | $98,495 | $58,083 | ▼ $40,412 |
| Total Liabilities | $593,091 | $768,360 | ▲ $175,269 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-466,454 | $-489,838 | ▼ $23,384 |
| Total Liabilities and Net Assets / Fund Balance | $126,637 | $278,522 | ▲ $151,885 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $19,493 | $69,708 | $89,201 |
| Leasehold Improvements | $26,199 | $18,713 | $44,912 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| - | Advisory Committee Member | $2,250 | $2,250 |
Board Members and Trustees
| Name | Title |
|---|---|
| Douglas Heller | Advisory Committee Member |
| James Gordon Jr | Advisory Committee Member |
| Jeffrey Einhorn | Advisory Committee Member |
| John Bailey Jr | Advisory Committee Member |
| Ken Mceldowney | Advisory Committee Member |
| Marilyn Tecker | Advisory Committee Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,442,429
- Investment Income
- $0
- Other Revenue
- $52
- Change in Net Assets
- $302,720
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,442,481
- Total Revenue per Audited Statements
- $1,442,481
- Total Revenue per Form 990
- $1,442,481
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $681,996 |
| Salaries, Compensation, and Employee Benefits | $457,765 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $355,833 |
| Fees for Services Management | - | - | - | $259,863 |
| Occupancy | - | - | - | $175,747 |
| Travel | - | - | - | $85,620 |
| Office Expenses | - | - | - | $72,490 |
| Other Employee Benefits | - | - | - | $59,771 |
| Insurance | - | - | - | $32,555 |
| Payroll Taxes | - | - | - | $29,031 |
| Fees for Services Legal | - | - | - | $21,501 |
| Pension Plan Contributions | - | - | - | $13,130 |
| Depreciation Depletion | - | - | - | $11,856 |
| Fees for Services Accounting | - | - | - | $9,485 |
| Other Expenses | - | - | - | $-1,362 |
| Total Functional Expenses | $0 | $0 | $0 | $1,139,761 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,139,761 |
| Total Expenses per Audited Statements | $1,139,761 |
| Total Expenses per Form 990 | $1,139,761 |
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
- Lobbying activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Accrued pension | $658,793 |
| Deferred rent obligation | $51,484 |
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
- 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 9
“Ca dept of ins 300 capitol mall,ste 1700 sacramento ca 95814 interinsurance exchange 333 fairview road costa mesa ca 92626 farmers ins exchange 3 beaver valley road wilmington de 19803 ca auto insurance co 1700 greenbriar lane brea ca 92821 geico 750 woodbury road woodbury ny 11797 allstate insurance co 2775 sanders road #d2e northbrook il xxx-xx-xxxx usaa 9800 fredericksburg rd(h svc w) san antonio tx 78288 travelers companies inc 14 sheffield lane mt.laurel nj xxx-xx-xxxx state farm mut auto ins c”
Filing and Contact Details
Filer
- Filer Name
- California Automobile Assigned Risk Plan
- EIN
- 94-3137069
- Phone
- 4019462310
- Address
- c/o AIPSO 302 CENTRAL AVENUE, JOHNSTON, RI 02919-4932
Signing Officer
- Name
- David Maynard
- Title
- Accounting Manager
- Phone
- 4019462310
- Signed
- 2015-04-14
Organization Details
- Formed
- 1947
- Legal Domicile
- CA
- Voting Board Members
- 15
- Independent Board Members
- 15
- Employees
- 0
- Volunteers
- 9
Supplemental Narrative
Additional Explanations
Pt VI, Line 6
“Every insurer admitted to transact automobile liability insurance in the State of CA shall subscribe to the Plan.”
Pt VI, Line 11B
“Form 990 is reviewed and signed by either AIPSO's Accounting Manager or Director of Financial and Investment Services.”
Pt VI, Line 12C
“CA AARP's regional manager is required annually to sign a conflict of interest statement. The CA Commissioner is not required to do so.”
Pt VI, Line 19
“Governing documents are available on the Plan's website. Conflict of interest policy and financial statements are available upon request.”
Pt VI, Line 15A
“CA AARP employees are managed and paid employees of AIPSO, Federal ID#13-2732270.”
Pt VI, Line 15B
“The compensation of the Regional Manager and other employees is reviewed and approved by Human Resources and the President of AIPSO, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. The compensation of the person is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. AIPSO participates in a variety of well known salary surveys to obtain data as well as utilizing third party sources such as The Survey Group and Salary.com. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.”
Pt XI
“Other changes consist of reapportionment of prior year's deficit $75,370 and pension-related changes other than net periodic cost ($401,474).”
Form 990EZ, Part I, Line 8
“MISC PRODUCER SEMINARS”
Form 990EZ, Part I, Line 16
“Central processor insurance electronic binding producer seminars temporary personnel bad debt payroll processing property taxes miscellaneous”
Form 990EZ, Part II, Line 26
“Accounts payable & accrued expenses accrued pension security deposit - sublease use tax payable”
Raw XML Appendix374 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 98495 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 58083 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 15047 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8596 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To provide automobile liability insurance to those who "in good faith" are entitled to but are unable to procure such insurance through ordinary methods. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | AIPSO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4019462310 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 302 CENTRAL AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | JOHNSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | RI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 029194932 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | -4345 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | -5688 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 681996 |
| IRS990/CYOtherRevenueAmt | 0 | 52 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1442429 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 302720 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 457765 |
| IRS990/CYTotalExpensesAmt | 0 | 1139761 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1442481 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 11856 |
| IRS990/Desc | 0 | TO MAKE MOTOR VEHICLE INSURANCE AVAILABLE FOR THOSE PERSONS NOT ABLE TO OBTAIN COVERAGE IN THE VOLUNTARY MARKET. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9485 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 21501 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 259863 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | CA Dept of Insurance |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 1 | Interinsurance Exchange of the Auto Club |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 2 | Farmers Insurance Exchange |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 3 | CA Auto Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 4 | GEICO |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 5 | Allstate Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 6 | USAA |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 7 | Travelers Companies Inc |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 8 | State Farm Mutual Auto Ins Co |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN BAILEY JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JEFFREY EINHORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DOUGLAS HELLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMES GORDON JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARILYN TECKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KEN MCELDOWNEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 1750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 3000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 3750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 2500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 3250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 2250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Advisory Committee Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Advisory Committee Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1947 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1442481 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 32555 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 88421 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 57547 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 45692 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 134113 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To provide automobile liability |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -466454 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -489838 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 175747 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72490 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -326104 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 59771 |
| IRS990/OtherExpensesGrp/Desc | 0 | Motor Vehicle Record |
| IRS990/OtherExpensesGrp/Desc | 1 | Property tax |
| IRS990/OtherExpensesGrp/Desc | 2 | Miscellaneous |
| IRS990/OtherExpensesGrp/Desc | 3 | Bad debt |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12189 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1175 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 877 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | -1362 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 494596 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 710277 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 524298 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 52 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 52 |
| IRS990/OtherRevenueTotalAmt | 0 | 52 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 355833 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 29031 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 13130 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16296 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14606 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | AIPSO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 524298 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Assessment |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1442429 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE CALIFORNIA LOW COST AUTOMOBILE INSURANCE PROGRAM PROVIDES LOW COST AUTOMOBILE LIABILITY INSURANCE TO GOOD DRIVERS WHO DEMONSTRATE FINANCIAL NEED. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 632870 |
| IRS990/PYOtherRevenueAmt | 0 | 15580 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1139230 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -48074 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 570014 |
| IRS990/PYTotalExpensesAmt | 0 | 1202884 |
| IRS990/PYTotalRevenueAmt | 0 | 1154810 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 302720 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -466454 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -489838 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 42092 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 215316 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 19493 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 69708 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 89201 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1139761 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 26199 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 18713 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 44912 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 51484 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 658793 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Deferred rent obligation |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Accrued pension |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1442481 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 45692 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1139761 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 710277 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1442481 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1442481 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1139761 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Every insurer admitted to transact automobile liability insurance in the State of CA shall subscribe to the Plan. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990 is reviewed and signed by either AIPSO's Accounting Manager or Director of Financial and Investment Services. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CA AARP's regional manager is required annually to sign a conflict of interest statement. The CA Commissioner is not required to do so. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Governing documents are available on the Plan's website. Conflict of interest policy and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CA AARP employees are managed and paid employees of AIPSO, Federal ID#13-2732270. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The compensation of the Regional Manager and other employees is reviewed and approved by Human Resources and the President of AIPSO, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. The compensation of the person is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. AIPSO participates in a variety of well known salary surveys to obtain data as well as utilizing third party sources such as The Survey Group and Salary.com. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Other changes consist of reapportionment of prior year's deficit $75,370 and pension-related changes other than net periodic cost ($401,474). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MISC PRODUCER SEMINARS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | CENTRAL PROCESSOR INSURANCE ELECTRONIC BINDING PRODUCER SEMINARS TEMPORARY PERSONNEL BAD DEBT PAYROLL PROCESSING PROPERTY TAXES MISCELLANEOUS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ACCOUNTS PAYABLE & ACCRUED EXPENSES ACCRUED PENSION SECURITY DEPOSIT - SUBLEASE USE TAX PAYABLE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | CA DEPT OF INS 300 CAPITOL MALL,STE 1700 SACRAMENTO CA 95814 INTERINSURANCE EXCHANGE 333 FAIRVIEW ROAD COSTA MESA CA 92626 FARMERS INS EXCHANGE 3 BEAVER VALLEY ROAD WILMINGTON DE 19803 CA AUTO INSURANCE CO 1700 GREENBRIAR LANE BREA CA 92821 GEICO 750 WOODBURY ROAD WOODBURY NY 11797 ALLSTATE INSURANCE CO 2775 SANDERS ROAD #D2E NORTHBROOK IL XXX-XX-XXXX USAA 9800 FREDERICKSBURG RD(H SVC W) SAN ANTONIO TX 78288 TRAVELERS COMPANIES INC 14 SHEFFIELD LANE MT.LAUREL NJ XXX-XX-XXXX STATE FARM MUT AUTO INS C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part II, Line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part VI, Line 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 126637 |
| IRS990/TotalAssetsEOYAmt | 0 | 278522 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 126637 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 278522 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1139761 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 593091 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 768360 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 593091 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 768360 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -466454 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -489838 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1442429 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 16500 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1442481 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1442481 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 126637 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 278522 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/TotalAmt | 0 | 85620 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 302 Central Ave |
| IRS990/USAddress/CityNm | 0 | Johnston |
| IRS990/USAddress/StateAbbreviationCd | 0 | RI |
| IRS990/USAddress/ZIPCd | 0 | 02919 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 15 |
| IRS990/VotingMembersIndependentCnt | 0 | 15 |
| IRS990/WebsiteAddressTxt | 0 | www.aipso.com/ca/ |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID MAYNARD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ACCOUNTING MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4019462310 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-04-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CALIFORNIA AUTOMOBILE ASSIGNED RISK PLAN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CALI |
| ReturnHeader/Filer/EIN | 0 | 943137069 |
| ReturnHeader/Filer/PhoneNum | 0 | 4019462310 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | c/o AIPSO 302 CENTRAL AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JOHNSTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 029194932 |
| ReturnHeader/ReturnTs | 0 | 2015-08-07T12:42:35-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $278,522
- Liabilities
- $768,360
- Net assets
- -$489,838
- Revenue
- $1,442,481
- Expenses
- $1,139,761
- Net income
- $302,720