Civic Intelligence

California Medical Association Properties Inc

EIN 94-6062821 • 501(c)2 • Sacramento, CA

Profile

The California Medical Association Properties, Inc. is a non-profit corporation whose principal function is to hold and invest funds on behalf of the California Medical Association, Inc. under the provision of IRS 501(c)(2).

Refreshing map…

1201 K Street Suite 800Sacramento, CA 95814

www.cmanet.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.70x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

3.86x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Net Margin

11th percentile

-176%

Higher net margin than 11% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$1,589,703

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 39.9% of source-year revenue.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Asset Growth

34th percentile

-2.9%

Faster asset growth than 34% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

82%

Faster revenue growth than 84% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$21,860,428

Down $657,038 (-2.9%) from 2023

Liabilities

Down

$15,396,370

Down $657,038 (-4.1%) from 2023

Net Assets

Flat

$6,464,058

Flat from 2023

Revenue

Up

$3,988,130

Up $1,790,937 (+82%) from 2023

Expenses

Up

$10,990,860

Up $8,056,289 (+275%) from 2023

Net Income

Down

-$7,002,730

Down $6,265,352 (-850%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $24,990,885Liabilities 2010: $18,526,827Net Assets 2010: $6,464,0582010Assets 2011: $21,455,234Liabilities 2011: $14,991,176Net Assets 2011: $6,464,0582011Assets 2012: $23,607,727Liabilities 2012: $17,143,669Net Assets 2012: $6,464,0582012Assets 2013: $25,749,673Liabilities 2013: $19,285,615Net Assets 2013: $6,464,0582013Assets 2014: $26,951,161Liabilities 2014: $20,487,103Net Assets 2014: $6,464,0582014Assets 2015: $26,290,855Liabilities 2015: $20,826,796Net Assets 2015: $5,464,0592015Assets 2016: $25,571,792Liabilities 2016: $19,107,734Net Assets 2016: $6,464,0582016Assets 2017: $25,903,363Liabilities 2017: $19,439,305Net Assets 2017: $6,464,0582017Assets 2018: $23,244,696Liabilities 2018: $16,780,639Net Assets 2018: $6,464,0572018Assets 2019: $26,701,036Liabilities 2019: $20,236,979Net Assets 2019: $6,464,0572019Assets 2020: $28,638,476Liabilities 2020: $22,174,419Net Assets 2020: $6,464,0572020Assets 2021: $31,213,733Liabilities 2021: $24,749,675Net Assets 2021: $6,464,0582021Assets 2022: $21,481,310Liabilities 2022: $15,017,252Net Assets 2022: $6,464,0582022Assets 2023: $22,517,466Liabilities 2023: $16,053,408Net Assets 2023: $6,464,0582023Assets 2024: $21,860,428Liabilities 2024: $15,396,370Net Assets 2024: $6,464,0582024

Highlighted filing

2024

Assets$21,860,428
Liabilities$15,396,370
Net Assets$6,464,058

Operations Trend

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

$15M$10M$5.0M$0-$5.0M-$10MRevenue 2010: $10,383,912Expenses 2010: $913,032Net Income 2010: $9,470,8802010Revenue 2011: $1,589,898Expenses 2011: $1,245,092Net Income 2011: $344,8062011Revenue 2012: $1,999,865Expenses 2012: $3,511,905Net Income 2012: -$1,512,0402012Revenue 2013: $2,448,556Expenses 2013: $4,512,451Net Income 2013: -$2,063,8952013Revenue 2014: $2,003,943Expenses 2014: $1,913,700Net Income 2014: $90,2432014Revenue 2015: $3,822,250Expenses 2015: $1,661,174Net Income 2015: $2,161,0762015Revenue 2016: $1,582,231Expenses 2016: $2,855,452Net Income 2016: -$1,273,2212016Revenue 2017: $2,544,942Expenses 2017: $3,825,383Net Income 2017: -$1,280,4412017Revenue 2018: $2,348,915Expenses 2018: -$869,887Net Income 2018: $3,218,8022018Revenue 2019: $3,443,045Expenses 2019: $5,758,440Net Income 2019: -$2,315,3952019Revenue 2020: $2,556,728Expenses 2020: $3,529,866Net Income 2020: -$973,1382020Revenue 2021: $2,769,085Expenses 2021: $3,579,478Net Income 2021: -$810,3932021Revenue 2022: $7,007,562Expenses 2022: $2,939,937Net Income 2022: $4,067,6252022Revenue 2023: $2,197,193Expenses 2023: $2,934,571Net Income 2023: -$737,3782023Revenue 2024: $3,988,130Expenses 2024: $10,990,860Net Income 2024: -$7,002,7302024

Highlighted filing

2024

Revenue$3,988,130
Expenses$10,990,860
Net Income-$7,002,730

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$15.4$6.46$3.99$11.0$7.00
2023Detailed filing. Detailed filing data is available for this year.$22.5$16.1$6.46$2.20$2.93$0.74
2022Detailed filing. Detailed filing data is available for this year.$21.5$15.0$6.46$7.01$2.94$4.07
2021Detailed filing. Detailed filing data is available for this year.$31.2$24.7$6.46$2.77$3.58$0.81
2020Detailed filing. Detailed filing data is available for this year.$28.6$22.2$6.46$2.56$3.53$0.97
2019Detailed filing. Detailed filing data is available for this year.$26.7$20.2$6.46$3.44$5.76$2.32
2018Detailed filing. Detailed filing data is available for this year.$23.2$16.8$6.46$2.35$0.87$3.22
2017Detailed filing. Detailed filing data is available for this year.$25.9$19.4$6.46$2.54$3.83$1.28
2016Summary only. Only limited summary data is available for this year.$25.6$19.1$6.46$1.58$2.86$1.27
2015Detailed filing. Detailed filing data is available for this year.$26.3$20.8$5.46$3.82$1.66$2.16
2014Summary only. Only limited summary data is available for this year.$27.0$20.5$6.46$2.00$1.91$0.09
2013Summary only. Only limited summary data is available for this year.$25.7$19.3$6.46$2.45$4.51$2.06
2012Summary only. Only limited summary data is available for this year.$23.6$17.1$6.46$2.00$3.51$1.51
2011Summary only. Only limited summary data is available for this year.$21.5$15.0$6.46$1.59$1.25$0.34
2010Summary only. Only limited summary data is available for this year.$25.0$18.5$6.46$10.4$0.91$9.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$16,802,456
Mission and Program Overview

Mission

California Medical Association Properties, Inc. is a non-profit corporation whose principal function is to hold and invest funds on behalf of the California Medical Association, Inc. under the provision of IRS 501(c)(2).

The mission of the organization is to hold and invest funds on behalf of the California Medical Association, a not-for-profit organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$20,887,653$20,213,031▼ $674,622
Investments Other Securities$1,390,300$1,408,266▲ $17,966
Cash and Non-Interest-Bearing Accounts$202,011$196,629▼ $5,382
Accounts Receivable$37,502$42,502▲ $5,000
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors-$0-
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$22,517,466$21,860,428▼ $657,038
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$15,566,289$10,296,139▼ $5,270,150
Mortgage Notes Payable Secured by Investment Property$487,119$5,100,231▲ $4,613,112
Accounts Payable and Accrued Expenses-$0-
Grants Payable-$0-
Unsecured Notes Loans Payable-$0-
Deferred Revenue-$0-
Escrow Account Liability-$0-
Tax Exempt Bond Liabilities-$0-
Total Liabilities$16,053,408$15,396,370▼ $657,038
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,364,058$6,364,058→ $0
Net Assets With Donor Restrictions$100,000$100,000→ $0
Total Net Assets Fund Balance$6,464,058$6,464,058→ $0
Total Liabilities and Net Assets / Fund Balance$22,517,466$21,860,428▼ $657,038

Asset Categories

AssetBook ValueDepreciationBasis
Closely Held Equity Interests$1,408,266--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$14,809,009$0▲ $1,576,893$2,845,181$13,469,210
2023$13,973,779$0▲ $1,788,564$882,387$14,809,009
2022$16,669,034$0▼ $2,148,069$473,415$13,973,779
2021$15,929,475$0▲ $1,577,047$752,000$16,669,034
2020$14,385,770$0▲ $1,639,063$25,000$15,929,475
Compensation and Service Providers

Employees

NameTitleOtherTotal
Tatiana W Spirtos MDImmediate Past President$136,570$136,570
Shannon Udovic Constant MDPresident$115,917$115,917
Donaldo Hernandez MDImmediate Past President through Oct 2024$75,567$75,567
Sergio R Flores MDChair, Board of Trustees$57,400$57,400
George Fouras MDVice Speaker, House of Delegates$57,300$57,300
Eric Hansen DOVice-Chair, Board of Trustees$41,700$41,700
Rene Bravo MDPresident-Elect$17,745$17,745

Board Members and Trustees

NameTitle
Michelle ChapanianAssistant Secretary-Treasurer
Lance R LewisChief Financial Officer
Jamie OstroffChief Legal Officer and General Counsel
Dustin E CorcoranSecretary-Treasurer
Jack Chou MDVice Speaker, House of Delegates thru Oct 2024
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$3,859,002
Other Revenue
$129,128
Change in Net Assets
$-7,002,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$10,671,650
Other Expenses$319,210
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$10,671,650
Interest---$215,809
Fees for Service Investment Mgmnt Fees---$101,171
Fees for Services Accounting---$2,025
All Other Expenses---$205
Total Functional Expenses$0$0$0$10,990,860
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Medical AssociationSacramento, CA501(c)(6)The board has designated funds for a contribution to the related organization to support its program activities.$10,671,650
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Affiliate payable to CMA$10,296,139
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
No
Other officer compensation reviewed
No
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 2

There is a family relationship between the Secretary-Treasurer, Dustin E Corcoran, and the Chief Financial Officer, Lance R. Lewis.

Form 990, Part VI, Section A, Line 6

The bylaws of the California Medical Association specify that the delegates comprising the House of Delegates shall act on behalf of the members of the corporation.

Form 990, Part VI, Section A, Line 7A

Trustees comprise the members of the governing body known as the Board of Trustees are elected by the House of Delegates pursuant to the procedures delineated in the bylaws of the corporation.

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

The Form 990 and required schedules are prepared from the audited financial statements. A comprehensive review process includes independent tax professionals, followed by the organization's Chief Financial Officer. A final copy gets electronically distributed to the Board of Directors prior to filing with the IRS.

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

The members of the governing body and the Secretary-Treasurer are required to file an annual conflict of interest disclosure statements with the corporation. Complete copies of the disclosure statements are provided to the Board of Trustees at each meeting as part of the agenda materials. All members are required to publicly disclose any potential conflict of interest during consideration of any item of business to come before the Board of Trustees. The organizational meeting of the Board newly elected trustees are provided additional instructions on conflict of interest at the new trustees orientation meeting held on an annual basis. Additionally, employees are required to disclose potential conflicts of interest in accordance with the personnel policies as stated in the employee handbook.

Form 990, Part VI, Section C, Line 19

Copies of the governing documents, conflict of interest policy, and audited financial statements are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
California Medical Association Properties Inc
EIN
94-6062821
Phone
9164445532
Address
1201 K Street Suite 800, Sacramento, CA 95814

Signing Officer

Name
Lance R Lewis
Title
Chief Financial Officer
Phone
9164445532
Signed
2025-11-06

Organization Details

Principal Officer
Lance R Lewis
Formed
1930
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
12
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

GAAP book reconciliation amount between the related organizations, California Medical Association and California Medical Association Properties, Inc.

Form 990, Part XII, Line 2C

The Association has an audit committee that assumes responsibility to oversee the financial statements audit process which has not changed from year to year.

Financial Statement Notes

Schedule D, Part V, Line 4

The Association's primary investment objectives are capital appreciation, income, and capital preservation. The ADF Endowment Fund shall not be terminated and its principal shall not be expended without the approval of the CMA Board of Trustees. The Plessner Memorial Fund and GnanaDev Membership Fund are perpetual at the original value of gifts donated to the donor endowments.

Schedule D, Part X, Line 2

The Association has applied the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the consolidated financial statements.

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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/Form990PartVIISectionAGrp/PersonNm1Jamie Ostroff
IRS990/Form990PartVIISectionAGrp/PersonNm2Lance R Lewis
IRS990/Form990PartVIISectionAGrp/PersonNm3Michelle Chapanian
IRS990/Form990PartVIISectionAGrp/PersonNm4Tatiana W Spirtos MD
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4136570
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5115917
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt675567
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt757400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt857300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt941700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1017745
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chief Legal Officer and General Counsel
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chief Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Assistant Secretary-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt5President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Immediate Past President through Oct 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chair, Board of Trustees
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Speaker, House of Delegates
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice-Chair, Board of Trustees
IRS990/Form990PartVIISectionAGrp/TitleTxt10President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice Speaker, House of Delegates thru Oct 2024
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01930
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt02450313
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt010671650
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt015264639
IRS990/GrossReceiptsAmt016802456
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt0215809
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01408689
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01408689
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01390300
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01408266
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt020887653
IRS990/InvestmentsPubTradedSecGrp/EOYAmt020213031
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt012814326
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0The California Medical Association Properties, Inc. is a non-profit corporation whose principal function is to hold and invest funds on behalf of the California Medical Association, Inc. under the provision of IRS 501(c)(2).
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0487119
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05100231
IRS990/NetAssetsOrFundBalancesBOYAmt06464058
IRS990/NetAssetsOrFundBalancesEOYAmt06464058
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02450313
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02450313
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1004110
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06364058
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06364058
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt08006840
IRS990/OtherLiabilitiesGrp/BOYAmt015566289
IRS990/OtherLiabilitiesGrp/EOYAmt010296139
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Affiliate Administrative Fees
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0129128
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0129128
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0129128
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Lance R Lewis
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt01250000
IRS990/PYInvestmentIncomeAmt02197193
IRS990/PYOtherExpensesAmt01684571
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-737378
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02934571
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02197193
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7002730
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.99
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt01408266
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0C
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt071511
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt014809009
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt013469210
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01576893
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02845181
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt070947
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt013973779
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt014809009
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01788564
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0882387
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt073771
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt016669034
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt013973779
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2148069
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0473415
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt085488
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt015929475
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt016669034
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01577047
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0752000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt070358
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt014385770
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt015929475
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01639063
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt025000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010296139
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Affiliate payable to CMA
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association's primary investment objectives are capital appreciation, income, and capital preservation. The ADF Endowment Fund shall not be terminated and its principal shall not be expended without the approval of the CMA Board of Trustees. The Plessner Memorial Fund and GnanaDev Membership Fund are perpetual at the original value of gifts donated to the donor endowments.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Association has applied the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the consolidated financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part V, Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01408266
IRS990ScheduleD/TotalLiabilityAmt010296139
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt010671650
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(6)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0The board has designated funds for a contribution to the related organization to support its program activities.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0California Medical Association
IRS990ScheduleI/RecipientTable/RecipientEIN0940359340
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01201 K Street Suite 800
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Sacramento
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd095814
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Cost
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All contributions made by the organization must be approved by the CMA Board of Trustees. A formal written agreement is required for each contribution, which ensures the proper use of funds in accordance with the contract terms.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0558800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt190000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt2160000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt325000

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