Civic Intelligence

Conference of Ca Public Utility Counsel

EIN 94-3148562 • 501(c)6 • Roseville, CA

Profile

Continuing education for attorneys

6770 Stanford Ranch Rd 1155Roseville, CA 95678

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.04x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

100th percentile

594%

Higher net margin than 100% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-48%

Faster asset growth than 15% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$48,984

Down $45,820 (-48%) from 2023

Liabilities

Down

$1,803

Down $10,845 (-86%) from 2023

Net Assets

Down

$47,181

Down $34,975 (-43%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$5,889

Down $27,369 (-127%) from 2023

Expenses

Up

$29,086

Up $11,320 (+64%) from 2023

Net Income

Down

-$34,975

Down $38,689 (-1042%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$150K$100K$50K$0Assets 2011: $55,350Liabilities 2011: $02011Assets 2012: $63,716Net Assets 2012: $63,7162012Assets 2013: $85,886Liabilities 2013: $3,196Net Assets 2013: $82,6902013Assets 2014: $83,367Liabilities 2014: $7,991Net Assets 2014: $75,3762014Assets 2015: $91,881Liabilities 2015: $12,368Net Assets 2015: $79,5132015Assets 2016: $85,473Liabilities 2016: $14,378Net Assets 2016: $71,0952016Assets 2017: $70,909Liabilities 2017: $11,456Net Assets 2017: $59,4532017Assets 2018: $80,101Liabilities 2018: $5,243Net Assets 2018: $74,8582018Assets 2019: $83,561Liabilities 2019: $5,243Net Assets 2019: $78,3182019Assets 2020: $92,983Liabilities 2020: $5,691Net Assets 2020: $87,2922020Assets 2021: $105,001Liabilities 2021: $16,983Net Assets 2021: $88,0182021Assets 2022: $89,133Liabilities 2022: $10,691Net Assets 2022: $78,4422022Assets 2023: $94,804Liabilities 2023: $12,648Net Assets 2023: $82,1562023Assets 2024: $48,984Liabilities 2024: $1,803Net Assets 2024: $47,1812024

Highlighted filing

2024

Assets$48,984
Liabilities$1,803
Net Assets$47,181
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$20K$0-$20K-$40KRevenue 2011: $20,454Expenses 2011: $1,788Net Income 2011: $18,6662011Revenue 2012: $10,266Expenses 2012: $1,900Net Income 2012: $8,3662012Revenue 2013: $21,814Expenses 2013: $2,840Net Income 2013: $18,9742013Revenue 2014: -$4,077Expenses 2014: $3,237Net Income 2014: -$7,3142014Revenue 2015: $7,353Expenses 2015: $3,216Net Income 2015: $4,1372015Revenue 2016: -$4,270Expenses 2016: $4,148Net Income 2016: -$8,4182016Revenue 2017: -$4,711Expenses 2017: $6,931Net Income 2017: -$11,6422017Revenue 2018: $33,762Expenses 2018: $18,357Net Income 2018: $15,4052018Revenue 2019: $21,114Expenses 2019: $17,654Net Income 2019: $3,4602019Revenue 2020: $26,106Expenses 2020: $17,132Net Income 2020: $8,9742020Revenue 2021: $19,627Expenses 2021: $18,901Net Income 2021: $7262021Revenue 2022: $5,660Expenses 2022: $15,236Net Income 2022: -$9,5762022Revenue 2023: $21,480Expenses 2023: $17,766Net Income 2023: $3,7142023Revenue 2024: -$5,889Expenses 2024: $29,086Net Income 2024: -$34,9752024

Highlighted filing

2024

Revenue-$5,889
Expenses$29,086
Net Income-$34,975
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$48,984
Liabilities
$1,803
Net assets
$47,181
Revenue
-$5,889
Expenses
$29,086
Net income
-$34,975
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.02$0.47$0.06$0.29$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.13$0.82$0.21$0.18$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.11$0.78$0.06$0.15$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.17$0.88$0.20$0.19$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.06$0.87$0.26$0.17$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.05$0.78$0.21$0.18$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.75$0.34$0.18$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.11$0.59$0.05$0.07$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.14$0.71$0.04$0.04$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.12$0.80$0.07$0.03$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.08$0.75$0.04$0.03$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$0.22$0.03$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.64$0.10$0.02$0.08
2011Summary only. Only limited summary data is available for this year.$0.55$0.00$0.20$0.02$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$164,566
Mission and Program Overview

Mission

Continuing education for attorneys

Program Services

DescriptionGrantsExpenses
ANNUAL MEETING FOR CONTINUING EDUCATION-ATTENDEES RECEIVED CONTINUING LEGAL EDUCATION.-$166,968
WEBINARS AND IN PERSON SEMINAR WITH EDUCATIONAL SPEAKERS-ATTENDEES RECEIVED INSTRUCTION.-$3,487
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL CALLAHANPresident-$0--
DAVID HUANGVice President-$0--
SARAH BANOLASecretary-$0--
LISA-MARIE CLARKTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Mtg-cont Education$128,370$128,370$2,942$125,428
Mcle Seminars-virtual and in Person$7,175$7,175$3,487$3,688
Total Events$135,545$135,545$170,455$-34,910
Filing and Contact Details

Filer

Filer Name
Conference of CA Public Utility Counsel
EIN
94-3148562
Phone
6268069842
Address
6770 STANFORD RANCH RD 1155, ROSEVILLE, CA 95678

Signing Officer

Name
Willis Hon
Title
Treasurer
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Wehrle Accountancy Corporation
Address
511 S MARENGO AVE, PASADENA, CA 91101
Preparer
R Lawrence Wehrle CPA
Phone
6267961545
Supplemental Narrative

Additional Explanations

Other Expenses.1012

“Insurance $2223”

Other Expenses.1

“Credit card discount expenses $4873”

Other Expenses.2

“Dues and subscriptions $240”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $30000 Prepaid Expenses and Deferred Charges - Ending $29580”

Total Liabilities.1

“LOAN PAYABLE - Beginning $6858 LOAN PAYABLE - Ending $1803”

Total Liabilities.2

“DIRECTOR FEE PAYABLE - Beginning $5000 DIRECTOR FEE PAYABLE - Ending $0”

Total Liabilities.3

“DEFERRED INCOME - Beginning $790 DEFERRED INCOME - Ending $0”

Raw XML Appendix143 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0WILLIS HON
IRS990EZ/BooksInCareOfDetail/PhoneNum04154387277
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt050 CALIFORNIA ST 34TH FLR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094111
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt064804
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019404
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-34975
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt021750
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt094804
IRS990EZ/Form990TotalAssetsGrp/EOYAmt048984
IRS990EZ/FundraisingGrossIncomeAmt0135625
IRS990EZ/GrossReceiptsAmt0164566
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt028935
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt082156
IRS990EZ/NetAssetsOrFundBalancesEOYAmt047181
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt082156
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt047181
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL CALLAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID HUANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SARAH BANOLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LISA-MARIE CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt030000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt029580
IRS990EZ/OtherExpensesTotalAmt07336
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CONTINUING EDUCATION FOR ATTORNEYS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ANNUAL MEETING FOR CONTINUING EDUCATION-ATTENDEES RECEIVED CONTINUING LEGAL EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1WEBINARS AND IN PERSON SEMINAR WITH EDUCATIONAL SPEAKERS-ATTENDEES RECEIVED INSTRUCTION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0166968
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt13487
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt0170455
IRS990EZ/SpecialEventsNetIncomeLossAmt0-34830
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012648
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01803
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt029086
IRS990EZ/TotalProgramServiceExpensesAmt0170455
IRS990EZ/TotalRevenueAmt0-5889
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0170455
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt029705
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt029705
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL MTG-CONT EDUCATION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MCLE SEMINARS-VIRTUAL AND IN PERSON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0128370
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07175
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0135545
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0128370
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07175
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0135545
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-34910
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02096
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02096
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06429
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02942
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03487
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0132225
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0132225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance $2223
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CREDIT CARD DISCOUNT EXPENSES $4873
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES AND SUBSCRIPTIONS $240
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Prepaid Expenses and Deferred Charges - Beginning $30000 Prepaid Expenses and Deferred Charges - Ending $29580
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LOAN PAYABLE - Beginning $6858 LOAN PAYABLE - Ending $1803
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECTOR FEE PAYABLE - Beginning $5000 DIRECTOR FEE PAYABLE - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DEFERRED INCOME - Beginning $790 DEFERRED INCOME - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Total Liabilities.3
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIS HON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONFERENCE OF CA PUBLIC UTILITY COUNSEL
ReturnHeader/Filer/BusinessNameControlTxt0CONF
ReturnHeader/Filer/EIN0943148562
ReturnHeader/Filer/PhoneNum06268069842
ReturnHeader/Filer/USAddress/AddressLine1Txt06770 STANFORD RANCH RD 1155
ReturnHeader/Filer/USAddress/CityNm0ROSEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095678
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954606983
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0511 S MARENGO AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PASADENA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091101
ReturnHeader/PreparerPersonGrp/PhoneNum06267961545
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R LAWRENCE WEHRLE CPA
ReturnHeader/ReturnTs02025-11-10T13:12:33-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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