Civic Intelligence

County Supervisors Association of Calif

EIN 94-6000551 • 501(c)4 • Sacramento, CA

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Profile

To represent county government before the california legislature, administrative agencies and support county government. Csac places a strong emphasis on educating the public about the value and need for county programs and services.

1100 K Street Suite 101Sacramento, CA 95814

www.csac.counties.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.20x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

26th percentile

-0.2%

Higher net margin than 26% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$649,058

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

22nd percentile

-1.7%

Faster asset growth than 22% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

3.3%

Faster revenue growth than 38% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$16,034,391

Down $274,022 (-1.7%) from 2023

Liabilities

Down

$2,376,562

Down $275,640 (-10%) from 2023

Net Assets

Up

$13,657,829

Up $1,618 (+0.0%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin26th percentile

Revenue

Up

$11,981,392

Up $382,573 (+3.3%) from 2023

Expenses

Up

$12,005,894

Up $1,161,754 (+11%) from 2023

Net Income

Down

-$24,502

Down $779,181 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $9,707,087Liabilities 2011: $4,609,494Net Assets 2011: $5,097,5932011Assets 2012: $9,526,281Liabilities 2012: $5,506,285Net Assets 2012: $4,019,9962012Assets 2013: $8,388,758Liabilities 2013: $4,890,715Net Assets 2013: $3,498,0432013Assets 2014: $8,461,003Liabilities 2014: $5,014,661Net Assets 2014: $3,446,3422014Assets 2015: $8,156,470Liabilities 2015: $4,053,502Net Assets 2015: $4,102,9682015Assets 2016: $7,836,027Liabilities 2016: $2,357,516Net Assets 2016: $5,478,5112016Assets 2017: $9,068,446Liabilities 2017: $2,592,759Net Assets 2017: $6,475,6872017Assets 2018: $9,410,348Liabilities 2018: $2,671,937Net Assets 2018: $6,738,4112018Assets 2019: $9,980,542Liabilities 2019: $2,076,340Net Assets 2019: $7,904,2022019Assets 2020: $11,371,337Liabilities 2020: $2,171,764Net Assets 2020: $9,199,5732020Assets 2021: $13,363,882Liabilities 2021: $1,809,018Net Assets 2021: $11,554,8642021Assets 2022: $15,025,671Liabilities 2022: $2,104,563Net Assets 2022: $12,921,1082022Assets 2023: $16,308,413Liabilities 2023: $2,652,202Net Assets 2023: $13,656,2112023Assets 2024: $16,034,391Liabilities 2024: $2,376,562Net Assets 2024: $13,657,8292024

Highlighted filing

2024

Assets$16,034,391
Liabilities$2,376,562
Net Assets$13,657,829
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $7,392,735Expenses 2011: $7,395,685Net Income 2011: -$2,9502011Revenue 2012: $7,751,216Expenses 2012: $8,828,813Net Income 2012: -$1,077,5972012Revenue 2013: $8,170,499Expenses 2013: $8,692,452Net Income 2013: -$521,9532013Revenue 2014: $8,547,274Expenses 2014: $8,598,975Net Income 2014: -$51,7012014Revenue 2015: $8,962,454Expenses 2015: $8,305,828Net Income 2015: $656,6262015Revenue 2016: $10,331,861Expenses 2016: $8,962,544Net Income 2016: $1,369,3172016Revenue 2017: $9,945,046Expenses 2017: $8,957,651Net Income 2017: $987,3952017Revenue 2018: $10,471,685Expenses 2018: $10,222,422Net Income 2018: $249,2632018Revenue 2019: $10,657,182Expenses 2019: $9,478,702Net Income 2019: $1,178,4802019Revenue 2020: $10,540,314Expenses 2020: $9,156,088Net Income 2020: $1,384,2262020Revenue 2021: $9,936,201Expenses 2021: $7,568,637Net Income 2021: $2,367,5642021Revenue 2022: $10,369,791Expenses 2022: $8,889,241Net Income 2022: $1,480,5502022Revenue 2023: $11,598,819Expenses 2023: $10,844,140Net Income 2023: $754,6792023Revenue 2024: $11,981,392Expenses 2024: $12,005,894Net Income 2024: -$24,5022024

Highlighted filing

2024

Revenue$11,981,392
Expenses$12,005,894
Net Income-$24,502
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$16,034,391
Liabilities
$2,376,562
Net assets
$13,657,829
Revenue
$11,981,392
Expenses
$12,005,894
Net income
-$24,502
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.0$2.38$13.7$12.0$12.0$0.02
2023Detailed filing. Detailed filing data is available for this year.$16.3$2.65$13.7$11.6$10.8$0.75
2022Detailed filing. Detailed filing data is available for this year.$15.0$2.10$12.9$10.4$8.89$1.48
2021Detailed filing. Detailed filing data is available for this year.$13.4$1.81$11.6$9.94$7.57$2.37
2020Detailed filing. Detailed filing data is available for this year.$11.4$2.17$9.20$10.5$9.16$1.38
2019Detailed filing. Detailed filing data is available for this year.$9.98$2.08$7.90$10.7$9.48$1.18
2018Detailed filing. Detailed filing data is available for this year.$9.41$2.67$6.74$10.5$10.2$0.25
2017Detailed filing. Detailed filing data is available for this year.$9.07$2.59$6.48$9.95$8.96$0.99
2016Detailed filing. Detailed filing data is available for this year.$7.84$2.36$5.48$10.3$8.96$1.37
2015Detailed filing. Detailed filing data is available for this year.$8.16$4.05$4.10$8.96$8.31$0.66
2014Summary only. Only limited summary data is available for this year.$8.46$5.01$3.45$8.55$8.60$0.05
2013Summary only. Only limited summary data is available for this year.$8.39$4.89$3.50$8.17$8.69$0.52
2012Summary only. Only limited summary data is available for this year.$9.53$5.51$4.02$7.75$8.83$1.08
2011Summary only. Only limited summary data is available for this year.$9.71$4.61$5.10$7.39$7.40$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$12,220,133
Mission and Program Overview

Mission

To represent county government before the california legislature, administrative agencies and support county government. Csac places a strong emphasis on educating the public about the value and need for county programs and services.

To represent county government before the california legislature, administrative agencies and support county government.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,148,334$7,466,815▲ $318,481
Savings and Temporary Cash Investments$5,353,702$5,118,798▼ $234,904
Accounts Receivable$1,447,920$1,141,462▼ $306,458
Land, Buildings, and Equipment, Net$830,236$849,662▲ $19,426
Prepaid Expenses and Deferred Charges$334,348$426,685▲ $92,337
Intangible Assets$0$22,875▲ $22,875
Cash and Non-Interest-Bearing Accounts$300$419▲ $119
Total Assets$16,308,413$16,034,391▼ $274,022
Other Assets Total$1,193,573$1,007,675▼ $185,898
Liabilities
Accounts Payable and Accrued Expenses$1,272,846$1,597,501▲ $324,655
Escrow Account Liability$684,663$386,932▼ $297,731
Deferred Revenue$621,602$383,665▼ $237,937
Other Liabilities$73,091$8,464▼ $64,627
Total Liabilities$2,652,202$2,376,562▼ $275,640
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,656,211$13,657,829▲ $1,618
Total Net Assets Fund Balance$13,656,211$13,657,829▲ $1,618
Total Liabilities and Net Assets / Fund Balance$16,308,413$16,034,391▼ $274,022

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$358,160$1,525,018$1,883,178
Buildings$-1$858,365$858,364
Land$398,049-$398,049
Other Land Buildings$42,993$256,954$299,947
Equipment$50,461$105,019$155,480
Other Assets Org$620,743--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Graham KnausCEOFT$390,750$258,308$649,058
Jacqueline WalkowCPOFT$282,933$175,998$458,931
Jolie OnoderaSr. Legislative Advocate, Health & Behavioral HealFT$206,321$131,958$338,279
Jolie OnoderaSr. Legislative Advocate, Health & B-$205,769$132,510$338,279
Farrah Mcdaid TingDirector of Pub Affairs & Member Serv (thru 03/24)FT$214,870$110,076$324,946
Farrah Mcdaid TingDirector of Pub Affairs & Member Serv (th-$192,122$132,824$324,946
Chastity BensonCOOFT$184,915$133,478$318,393
Justin GarrettSr. Legislative Advocate, Human ServiceFT$188,056$86,674$274,730
Justin GarrettSr. Legislative Advocate, Human Serv-$177,835$96,895$274,730
Catherine FreemanSr. Leg. Advocate, Ag, Enviro & Nat. ResourcesFT$169,515$97,755$267,270
Catherine FreemanSr. Leg. Advocate, Ag, Enviro & Nat.-$168,966$98,304$267,270
Ryan MorimuneSr. Leg. Advocate, Admin of JusticeFT$163,587$75,754$239,341

Board Members and Trustees

NameTitle
Chuck WashingtonImmediate Past President
Bruce GibsonPresident
Ed Valenzuela - Immediate PastPresident (thru 11/23), Director
Jeff GriffithsFirst Vice President
Susan EllenbergSecond Vice President
Rubin CruseAdvisor, Director (thru 11/23)
Wendy TylerAdvisor, Director (thru 11/23)
Amy ShuklianDirector
Bea GonzalezDirector
Benjamin StopperDirector
Bonnie GoreDirector
Bruce McphersonDirector
Bruno SabatierDirector
Buddy MendesDirector
Candy CarlsonDirector
Chris HowardDirector
Dan FloresDirector
Das WilliamsDirector
Doug ChaffeeDirector
Erin HanniganDirector
Grant CarmonDirector
Jesse ArmendarezDirector
Jesus E EscobarDirector
John GioiaDirector
John HaschakDirector
John HidahlDirector
John PetersDirector
Kathryn BargerDirector
Keith CarsonDirector
Kelly LongDirector
Kent BoesDirector
Lee AdamsDirector
Leticia GonzalezDirector
Lucas FrerichsDirector
Luis AlejoDirector
Mary SackettDirector
Michelle BushnellDirector
Ned CoeDirector
Nora VargasDirector
Rafael MandelmanDirector
Ric LeutwylerDirector
Rich DesmondDirector
Richard ForsterDirector
Robert RickmanDirector
Ryan CampbellDirector
Ryan GregoryDirector
Scott SilveiraDirector
Terry WoodrowDirector
Tim GarmanDirector
Tod KimmelshueDirector
Tom McgowanDirector
Trina OrrillDirector
V Manuel PerezDirector
Vito ChiesaDirector
Gary BridgesDirector (as of 11/23)
James GoreDirector (as of 11/23)
Kevin CryeDirector (as of 11/23)
Leticia PerezDirector (as of 11/23)
Rosemarie SmallcombeDirector (as of 11/23)
Rusty RobinsonDirector (as of 11/23)
Chris GallagherDirector (thru 11/23)
David CanepaDirector (thru 11/23)
Don BlaserDirector (thru 11/23)
Doug VerboonDirector (thru 11/23)
Heidi HallDirector (thru 11/23)
Lynda HopkinsDirector (thru 11/23)
Miles MenetreyDirector (thru 11/23)
Zack ScrivnerDirector (thru 11/23)

Highest Paid Contractors

ContractorServicesLocationCompensation
Oakland Marriott City CenterEvent Venue1001 BROADWAY, Oakland, CA 94607$577,799
Paragon Government ServicesFederal Lobbyists220 EYE STREET NE STE 240, Washington, DC 20002$340,800
Synoptek LLCIt Management Services412 E PARKCENTER BLVD STE 300, Boise, ID 83706$169,847
Keely Mb Strategies INCConsulting Services5633 SPILMAN AVE, Sacramento, CA 95819$157,494
Sight And Sound AudioAudio And Visual Services4949 FLORIN PERKINS RD STE 10, Sacramento, CA 95826$149,919
Revenue and Support

Revenue Composition

Contributions and Grants
$5,646,270
Program Service Revenue
$5,778,779
Investment Income
$529,648
Other Revenue
$26,695
Change in Net Assets
$-24,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,254,707
Other Expenses$4,626,615
Grants and Similar Amounts Paid$124,572
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,532,509$1,126,545-$3,659,054
Current Officers, Directors, Trustees, and Key Employees$1,120,450$503,390-$1,623,840
Pension Plan Contributions$834,064$366,958-$1,201,022
Conferences and Meetings$1,141,426--$1,141,426
All Other Expenses$614,952$271,683-$886,635
Office Expenses$567,246$163,168-$730,414
Other Employee Benefits$505,823$194,980-$700,803
Travel$546,758$62,370-$609,128
Fees for Services Lobbying$457,178--$457,178
Fees for Services Legal$5,182$228,892-$234,074
Other Expenses-$221,268-$221,268
Fees for Services Other$3,879$171,174-$175,053
Grants to Domestic Orgs$124,572--$124,572
Fees for Services Accounting-$92,990-$92,990
Payroll Taxes$47,772$22,216-$69,988
Insurance-$33,850-$33,850
Occupancy$29,892--$29,892
Depreciation Depletion-$7,717-$7,717
Information Technology$6,990--$6,990
Total Functional Expenses$8,538,693$3,467,201$0$12,005,894
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Institute for Local GovernmentSacramento, CA501(c)(3)General Support of Educational Operations$80,000
California Foundation on the Environment and the EconomySacramento, CA501(c)(3)2024 Cfee General Annual Contribution$21,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$8,464
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

“The executive committee has the authority to act on behalf of the governing body with 7 exceptions as provided in the constitution. The executive committee consists of the officers, 6 directors from the urban caucus, including one from los angeles county, 3 directors from the suburban caucus, and 2 directors from the rural caucus.”

Form 990, Part VI, Section A, Line 2

“James gore and bonnie gore have a family relationship.”

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

“The 990 is reviewed by the executive committee before it is filed.”

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

“Csac's board members are required annually to be familiar with the terms of the conflict of interest policy, and to acknowledge by their signatures that they are acting in accordance with the letter and spirit of the policy. Board members are required to make a full disclosure to the board of directors of all material facts regarding any possible conflict of interest, to describe the transaction, and to disclose the details of their interest. The conflict of interest policy for officers and key employees is in the employee handbook with a duty to disclose any actual or possible conflicts as they occur. A conflict of interest disclosure form is required to be signed annually. Failure to disclose any actual or possible conflict of interest may result in disciplinary and correction action.”

Form 990, Part VI, Section B, Line 15

“Compensation for the ceo is based on salary surveys and recommendation of executive search firm and is approved by the executive committee. Last process was done during january 2023. Compensation for officers & key employees is based on compensation survey obtained in january 2023 which is reviewed by executive director and implemented.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public.”

Filing and Contact Details

Filer

Filer Name
County Supervisors Association of Calif
EIN
94-6000551
Phone
9163277500
Address
1100 K STREET SUITE 101, SACRAMENTO, CA 95814
Doing Business As
California State Assoc of Counties

Signing Officer

Name
Chastity Benson
Title
COO
Phone
9163277500
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chastity Benson
Formed
1911
Legal Domicile
CA
Voting Board Members
58
Independent Board Members
56
Employees
147
Volunteers
58

Preparer

Firm
Moss Adams Llp
Address
2882 PROSPECT PARK DR STE 300, RANCHO CORDOVA, CA 95670
Preparer
Lauren a Haverlock
Phone
9165038100
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 5:

“Csac acts as a paymaster for various other organizations that are included in its w-3. Csac itself has 37 employees.”

Financial Statement Notes

PART IV, LINE 2B:

“Csac performs accounting services for the county administrative officers and case data system management. Cash owned by these organizations, which is included in csac's pooled cash accounts, is recorded as assets held in custodial accounts with corresponding custodial liabilities.”

PART X, LINE 2:

“Csac is exempt from income taxes under section 501(c)(4) of the internal revenue code (irc). It is subject to tax on its unrelated business income, primarily due management fees, print shop, and rent income from a controlled entity. Income taxes are provided for the tax effects of unrelated business income reported in the consolidated financial statements. The foundation has no unrecognized tax benefits as of june 30, 2024 and 2023. Csac had no cash payments for taxes for the years ended june 30, 2024 and 2023. Csac, fc, and the foundation believe they have appropriate support for any tax positions taken and, as such, do not have any uncertain tax positions that are material to the consolidated financial statements.”

Raw XML AppendixShowing 400 of 1,250 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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