Civic Intelligence

California Association of Independent

EIN 95-2465881 • 501(c)3 • Burbank, CA

View Organization Page

Profile

The california association of independent schools, inc. (cais), is a california nonprofit corporation, established in 1941 and based in burbank, california, with a membership of elementary, middle and secondary schools. Cais serves and strengthens its member schools by setting standards of academic quality and ethical conduct, facilitating the professional growth of administrators, and trustees, and by promoting ethnic and socio-economic diversity.

4450 Lakeside Drive No 375Burbank, CA 91505

www.caisca.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.03x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.06x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

60th percentile

9.1%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$376,347

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.4%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$4,882,004

Up $489,201 (+11%) from 2022

Liabilities

Up

$130,688

Up $20,225 (+18%) from 2022

Net Assets

Up

$4,751,316

Up $468,976 (+11%) from 2022

Operations
Liabilities / Revenue31st percentileNet Margin60th percentile

Revenue

Up

$2,597,956

Up $173,518 (+7.2%) from 2022

Expenses

Up

$2,251,183

Up $216,822 (+11%) from 2022

Net Income

Down

$346,773

Down $43,304 (-11%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,115,806Liabilities 2010: $377,736Net Assets 2010: $1,738,0702010Assets 2011: $2,335,273Liabilities 2011: $435,443Net Assets 2011: $1,899,8302011Assets 2012: $2,161,354Liabilities 2012: $231,502Net Assets 2012: $1,929,8522012Assets 2013: $2,539,869Liabilities 2013: $183,609Net Assets 2013: $2,356,2602013Assets 2014: $2,973,863Liabilities 2014: $293,074Net Assets 2014: $2,680,7892014Assets 2015: $3,117,408Liabilities 2015: $280,014Net Assets 2015: $2,837,3942015Assets 2016: $2,954,705Liabilities 2016: $257,241Net Assets 2016: $2,697,4642016Assets 2017: $3,193,582Liabilities 2017: $277,994Net Assets 2017: $2,915,5882017Assets 2018: $3,284,523Liabilities 2018: $350,934Net Assets 2018: $2,933,5892018Assets 2019: $3,335,702Liabilities 2019: $285,580Net Assets 2019: $3,050,1222019Assets 2020: $3,899,652Liabilities 2020: $397,764Net Assets 2020: $3,501,8882020Assets 2021: $4,689,663Liabilities 2021: $204,566Net Assets 2021: $4,485,0972021Assets 2022: $4,392,803Liabilities 2022: $110,463Net Assets 2022: $4,282,3402022Assets 2023: $4,882,004Liabilities 2023: $130,688Net Assets 2023: $4,751,3162023

Highlighted filing

2023

Assets$4,882,004
Liabilities$130,688
Net Assets$4,751,316
Open 2023 Filing

Operations Trend

Revenue Growth55th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,205,6702010Expenses 2011: $1,327,4782011Expenses 2012: $1,558,4192012Expenses 2013: $1,482,3372013Revenue 2014: $1,919,648Expenses 2014: $1,788,014Net Income 2014: $131,6342014Revenue 2015: $2,220,312Expenses 2015: $1,902,975Net Income 2015: $317,3372015Revenue 2016: $2,111,827Expenses 2016: $2,184,751Net Income 2016: -$72,9242016Revenue 2017: $2,145,187Expenses 2017: $2,102,882Net Income 2017: $42,3052017Revenue 2018: $2,347,821Expenses 2018: $2,355,507Net Income 2018: -$7,6862018Revenue 2019: $2,414,647Expenses 2019: $2,259,011Net Income 2019: $155,6362019Revenue 2020: $2,305,884Expenses 2020: $1,956,120Net Income 2020: $349,7642020Revenue 2021: $2,266,773Expenses 2021: $1,813,740Net Income 2021: $453,0332021Revenue 2022: $2,424,438Expenses 2022: $2,034,361Net Income 2022: $390,0772022Revenue 2023: $2,597,956Expenses 2023: $2,251,183Net Income 2023: $346,7732023

Highlighted filing

2023

Revenue$2,597,956
Expenses$2,251,183
Net Income$346,773
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$4,882,004
Liabilities
$130,688
Net assets
$4,751,316
Revenue
$2,597,956
Expenses
$2,251,183
Net income
$346,773
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.88$0.13$4.75$2.60$2.25$0.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$0.11$4.28$2.42$2.03$0.39
2021Summary only. Only limited summary data is available for this year.$4.69$0.20$4.49$2.27$1.81$0.45
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.40$3.50$2.31$1.96$0.35
2019Summary only. Only limited summary data is available for this year.$3.34$0.29$3.05$2.41$2.26$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.35$2.93$2.35$2.36$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.28$2.92$2.15$2.10$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.95$0.26$2.70$2.11$2.18$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.12$0.28$2.84$2.22$1.90$0.32
2014Summary only. Only limited summary data is available for this year.$2.97$0.29$2.68$1.92$1.79$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.18$2.36$1.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.23$1.93$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.44$1.90$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.38$1.74$1.21
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Mar 12, 2021
Return Version
2019v5.2
Gross Receipts
$2,305,884
Mission and Program Overview

Mission

The california association of independent schools, inc. (cais), is a california nonprofit corporation, established in 1941 and based in burbank, california, with a membership of elementary, middle and secondary schools. Cais serves and strengthens its member schools by setting standards of academic quality and ethical conduct, facilitating the professional growth of administrators, and trustees, and by promoting ethnic and socio-economic diversity.

The organization is a non-profit association of elementary, middle and secondary schools in calif.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,565,790$2,682,159▲ $116,369
Cash and Non-Interest-Bearing Accounts$384,203$836,029▲ $451,826
Land, Buildings, and Equipment, Net$71,570$66,109▼ $5,461
Prepaid Expenses and Deferred Charges$50,801$60,213▲ $9,412
Savings and Temporary Cash Investments$46,084$46,169▲ $85
Accounts Receivable$8,870--
Total Assets$3,335,702$3,899,652▲ $563,950
Other Assets Total$208,384$208,973▲ $589
Liabilities
Other Liabilities$208,384$208,973▲ $589
Deferred Revenue$8,315$123,383▲ $115,068
Accounts Payable and Accrued Expenses$68,881$65,408▼ $3,473
Total Liabilities$285,580$397,764▲ $112,184
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,050,122$3,501,888▲ $451,766
Total Net Assets Fund Balance$3,050,122$3,501,888▲ $451,766
Total Liabilities and Net Assets / Fund Balance$3,335,702$3,899,652▲ $563,950

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$66,109$181,431$247,540
Other Assets Org$208,973--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James McmanusExecutive DirectorFT$187,788$166,910$354,698
Mary MenachoInterim Executive DirectorFT$150,000$6,200$156,200
Mariana RoblesDirector of AccreditationFT$133,000$18,180$151,180
Cathy ShelburneDirector of Professional DFT$131,916$10,515$142,431
Teal GallagherDirector of Service for GoFT$115,625$19,750$135,375
Michael DyTechnology Systems ManagerFT$104,166$13,000$117,166

Board Members and Trustees

NameTitle
Landis GreenPresident
Howard RubenVice Chair
Mark SilverVice Chair
Joe HarveyVice President
Liz McgregorVice President
Deborah DowlingExecutive Director
Dina EletrebyMember
Laura KonigsbergMember
Melinda BihnMember
Mitch BostianMember
Nanci KauffmanMember
Pamela JordanMember
Steven MorrisMember
Taylor StockdaleMember
Jennifer TolbertSecretary
Jason LopezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,000
Program Service Revenue
$2,096,371
Investment Income
$88,777
Other Revenue
$95,736
All Other Contributions
$25,000
Change in Net Assets
$349,764

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,281,766
Revenue Not Reported on Financial Statements
$24,118
Revenue Not Reported on Form 990
$102,002
Total Revenue per Audited Statements
$2,383,768
Total Revenue per Form 990
$2,305,884
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,144,530
Other Expenses$811,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$594,859$41,500-$636,359
Current Officers, Directors, Trustees, and Key Employees$250,761$107,469-$358,230
Fees for Services Other$1,336$105,500-$106,836
Occupancy$73,609$12,442-$86,051
Office Expenses$71,456$14,442-$85,898
Payroll Taxes$61,340$10,368-$71,708
Conferences and Meetings$35,026$29,917-$64,943
Other Expenses$47,141--$47,141
Fees for Services Accounting-$45,827-$45,827
Other Employee Benefits$38,011$2,477-$40,488
Pension Plan Contributions$34,075$3,670-$37,745
Depreciation Depletion$30,841$5,213-$36,054
Travel$35,786--$35,786
Fees for Service Investment Mgmnt Fees-$24,118-$24,118
Insurance$16,538$7,246-$23,784
Fees for Services Legal-$23,551-$23,551
Information Technology$3,225--$3,225
Total Functional Expenses$1,522,380$433,740$0$1,956,120

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,956,120
Expenses per Audited Statements$1,932,002
Total Expenses per Audited Statements$1,932,002
Expenses Not Reported on Financial Statements$24,118
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Liability$208,973
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Section A, Line 8B

“The organization does not have a committee with the authority to act on behalf of the board of directors.”

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

“The draft of the form 990 is circulated among the members of the finance committee. Questions are directed to the executive director. The treasurer is empowered to sign the return on behalf of the organization.”

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

“All board members are covered by the conflict of interest policy. Annual conflict of interest representations are signed by the board of directors and collected by cais management. Any conflicts during the year are brought to the attention of the president of the board. Initially, they would be reviewed by the board president and the executive director. If warranted, they would then be reviewed by the executive committee. The restrictions would vary, depending upon the nature of the conflict involved. Most commonly, a director with a conflict would recuse him/herself from participating in a discussion or from voting on a motion. The actions regarding these conflicts are recorded in the minutes.”

Form 990, Part VI, Section B, Line 15A

“The compensation of the executive director is set under the terms of a contract that was approved by the board, which is composed of independent persons, that reviewed compensation comparability data and substantiated the deliberation of their decision. Furthermore, cais also maintains records for the deliberation and decisions regarding the compensation arrangements for the head of school.”

Form 990, Part VI, Section C, Line 19

“Cais' governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
California Association of Independent
EIN
95-2465881
Phone
8188450800
Address
4450 LAKESIDE DRIVE NO 375, BURBANK, CA 91505

Signing Officer

Name
Jason Lopez
Title
Treasurer
Phone
8188450800
Signed
2021-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Dowling
Formed
1941
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
8
Volunteers
182

Preparer

Firm
Cliftonlarsonallen Llp
Address
301 NORTH LAKE AVENUE SUITE 900, PASADENA, CA 91101
Preparer
Bared Dilacar
Phone
6267933600
Supplemental Narrative

Additional Explanations

Form 990,part XXI,line 2C

“The process has not changed from prior year.”

Financial Statement Notes

PART X, LINE 2:

“Cais has received favorable determination letters indicating it is exempt from federal income taxes and california franchise taxes as an organization described in section 501(c)(3) of the internal revenue code. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization that might be uncertain. Management has considered its tax positions and believes all of the positions taken by cais are more likely than not to be sustained upon examination.”

Raw XML AppendixShowing 400 of 643 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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IRS990/Form990PartVIISectionAGrp/PersonNm2MARIANA ROBLES
IRS990/Form990PartVIISectionAGrp/PersonNm3CATHY SHELBURNE
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IRS990/Form990PartVIISectionAGrp/PersonNm7LANDIS GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm8JOE HARVEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1INTERIM EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF ACCREDITATION
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR OF PROFESSIONAL D
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR OF SERVICE FOR GO
IRS990/Form990PartVIISectionAGrp/TitleTxt5TECHNOLOGY SYSTEMS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
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IRS990/MissionDesc0THE CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS ESTABLISHES AMBITIOUS EDUCATIONAL STANDARDS, FOSTERS RESPECT FOR THE DIVERSITY AND DIGNITY OF HUMANITY, AND PROMOTES COLLABORATION AND SOCIAL RESPONSIBILITY. THE ASSOCIATION SUPPORTS AND CHALLENGES ITS SCHOOLS THROUGH AN INNOVATIVE ACCREDITATION PROGRAM THAT PROVOKES DEEP REFLECTION, ANALYSIS, AND INSTITUTIONAL COMMITMENT TO ACTION, AS WELL AS THROUGH THE OFFERING OF PROFESSIONAL DEVELOPMENT, RELEVANT RESEARCH, AND INFORMED COUNSEL TO THE HEADS AND TRUSTEES WHO ENDEAVOR TO LEAD THOSE SCHOOLS EFFECTIVELY.STRENGTHENING SCHOOLS SINCE ITS FOUNDING IN 1941, CAIS STRIVES TO BRING A COMPELLING AND COMPASSIONATE VOICE TO STATEWIDE AND NATIONAL CONVERSATIONS ABOUT EDUCATION, ADVOCATING FOR THE CONTINUAL IMPROVEMENT OF LEARNING ENVIRONMENTS FOR ALL CHILDREN AND ADOLESCENTS BOTH IN CAIS SCHOOLS AND BEYOND.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CAIS PROVIDES EDUCATIONAL PROGRAMS, WORKSHOPS, AND SERVICES FOR ADMINISTRATORS AND TRUSTEES, TO FOSTER PROFESSIONAL GROWTH AND SHARED KNOWLEDGE AMONG SCHOOLS.
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