Civic Intelligence

California Interscholastic Federation

EIN 95-2663101 • 501(c)3 • San Diego, CA

Profile

CIF San Diego Section serves schools in all of San Diego County and parts of Imperial Riverside Counties, preparing boys and girls for a better tomorrow and working with parents, educators, and the community to establish and maintain excellent high school athletic programs that teach values, character, and citizenship.

3470 College AvenueSan Diego, CA 92115

www.cifsds.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.80x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.83x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

31st percentile

-3.5%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$242,753

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

18th percentile

-8.8%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.3%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$2,794,289

Down $270,594 (-8.8%) from 2024

Liabilities

Up

$2,239,466

Up $1,391 (+0.1%) from 2024

Net Assets

Down

$554,823

Down $271,985 (-33%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin31st percentile

Revenue

Up

$2,693,230

Up $59,773 (+2.3%) from 2024

Expenses

Up

$2,786,886

Up $212,471 (+8.3%) from 2024

Net Income

Down

-$93,656

Down $152,698 (-259%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $792,545Liabilities 2011: $550,948Net Assets 2011: $241,5972011Assets 2012: $683,293Liabilities 2012: $561,699Net Assets 2012: $121,5942012Assets 2013: $1,098,464Liabilities 2013: $639,734Net Assets 2013: $458,7302013Assets 2014: $1,144,324Liabilities 2014: $578,477Net Assets 2014: $565,8472014Assets 2015: $1,005,515Liabilities 2015: $568,020Net Assets 2015: $437,4952015Assets 2016: $931,568Liabilities 2016: $583,671Net Assets 2016: $347,8972016Assets 2017: $1,062,380Liabilities 2017: $599,275Net Assets 2017: $463,1052017Assets 2018: $792,939Liabilities 2018: $542,737Net Assets 2018: $250,2022018Assets 2019: $621,947Liabilities 2019: $586,514Net Assets 2019: $35,4332019Assets 2020: $780,454Liabilities 2020: $714,670Net Assets 2020: $65,7842020Assets 2021: $876,407Liabilities 2021: $636,435Net Assets 2021: $239,9722021Assets 2022: $1,878,997Liabilities 2022: $1,003,025Net Assets 2022: $875,9722022Assets 2023: $2,078,252Liabilities 2023: $1,183,928Net Assets 2023: $894,3242023Assets 2024: $3,064,883Liabilities 2024: $2,238,075Net Assets 2024: $826,8082024Assets 2025: $2,794,289Liabilities 2025: $2,239,466Net Assets 2025: $554,8232025

Highlighted filing

2025

Assets$2,794,289
Liabilities$2,239,466
Net Assets$554,823
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,312,051Expenses 2011: $1,402,149Net Income 2011: -$90,0982011Revenue 2012: $1,290,880Expenses 2012: $1,410,883Net Income 2012: -$120,0032012Revenue 2013: $1,935,855Expenses 2013: $1,598,719Net Income 2013: $337,1362013Revenue 2014: $1,621,533Expenses 2014: $1,577,711Net Income 2014: $43,8222014Revenue 2015: $1,555,798Expenses 2015: $1,684,150Net Income 2015: -$128,3522015Revenue 2016: $1,760,838Expenses 2016: $1,850,436Net Income 2016: -$89,5982016Revenue 2017: $1,981,374Expenses 2017: $1,866,166Net Income 2017: $115,2082017Revenue 2018: $1,715,215Expenses 2018: $1,928,118Net Income 2018: -$212,9032018Revenue 2019: $1,648,454Expenses 2019: $1,863,223Net Income 2019: -$214,7692019Revenue 2020: $1,678,383Expenses 2020: $1,648,032Net Income 2020: $30,3512020Revenue 2021: $1,204,625Expenses 2021: $1,038,618Net Income 2021: $166,0072021Revenue 2022: $2,767,391Expenses 2022: $2,131,391Net Income 2022: $636,0002022Revenue 2023: $2,806,525Expenses 2023: $2,788,173Net Income 2023: $18,3522023Revenue 2024: $2,633,457Expenses 2024: $2,574,415Net Income 2024: $59,0422024Revenue 2025: $2,693,230Expenses 2025: $2,786,886Net Income 2025: -$93,6562025

Highlighted filing

2025

Revenue$2,693,230
Expenses$2,786,886
Net Income-$93,656
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,794,289
Liabilities
$2,239,466
Net assets
$554,823
Revenue
$2,693,230
Expenses
$2,786,886
Net income
-$93,656
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.79$2.24$0.55$2.69$2.79$0.09
2024Detailed filing. Detailed filing data is available for this year.$3.06$2.24$0.83$2.63$2.57$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.08$1.18$0.89$2.81$2.79$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.88$1.00$0.88$2.77$2.13$0.64
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.64$0.24$1.20$1.04$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.71$0.07$1.68$1.65$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.59$0.04$1.65$1.86$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.54$0.25$1.72$1.93$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.60$0.46$1.98$1.87$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.58$0.35$1.76$1.85$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.57$0.44$1.56$1.68$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.58$0.57$1.62$1.58$0.04
2013Summary only. Only limited summary data is available for this year.$1.10$0.64$0.46$1.94$1.60$0.34
2012Summary only. Only limited summary data is available for this year.$0.68$0.56$0.12$1.29$1.41$0.12
2011Summary only. Only limited summary data is available for this year.$0.79$0.55$0.24$1.31$1.40$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 19, 2026
Return Version
2024v5.5
Gross Receipts
$2,730,332
Mission and Program Overview

Mission

CIF San Diego Section serves schools in all of San Diego County and parts of Imperial Riverside Counties, preparing boys and girls for a better tomorrow and working with parents, educators, and the community to establish and maintain excellent high school athletic programs that teach values, character, and citizenship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,042,783$921,423▼ $121,360
Investments in Publicly Traded Securities$310,007$449,808▲ $139,801
Accounts Receivable$401,562$255,920▼ $145,642
Cash and Non-Interest-Bearing Accounts$73,669$128,469▲ $54,800
Inventories for Sale or Use$17,869$21,727▲ $3,858
Prepaid Expenses and Deferred Charges$0$3,464▲ $3,464
Total Assets$3,064,883$2,794,289▼ $270,594
Other Assets Total$1,218,993$1,013,478▼ $205,515
Liabilities
Other Liabilities$2,006,197$1,938,265▼ $67,932
Accounts Payable and Accrued Expenses$97,717$203,053▲ $105,336
Deferred Revenue$134,161$98,148▼ $36,013
Total Liabilities$2,238,075$2,239,466▲ $1,391
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$826,808$554,823▼ $271,985
Total Net Assets Fund Balance$826,808$554,823▼ $271,985
Total Liabilities and Net Assets / Fund Balance$3,064,883$2,794,289▼ $270,594

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$897,420--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joe HeinzCommissionerFT$207,526$35,227$242,753
Todd CassenAssistant CommissionerFT$185,896$35,014$220,910
Ronnie MarquezAssociate CommissionerFT$143,624$19,756$163,380
Stacy FisherExecutive AssistantFT$119,532$29,862$149,394

Board Members and Trustees

NameTitle
Simon CanalezChair/Board Manager (trans 5/25)
Scott GiustiTreasurer/Vice Chair (trans 10/24)
Vernon MooreVice Chair
Aaron GonzalezBoard Manager
Andrea SissonsBoard Manager
Angelita OrtizBoard Manager
Anne StaffieriBoard Manager
Benjamin ChurchillBoard Manager
Brian ThurmanBoard Manager
Celso RuizBoard Manager
Damon PattersonBoard Manager
Dave LeMasterBoard Manager
David FarkasBoard Manager
Genevieve HannBoard Manager
Isla Carza-GonzalezBoard Manager
Jon PetersonBoard Manager
Joseph ClevengerBoard Manager
Karl MuellerBoard Manager
Luis MartinezBoard Manager
Mariano VelezBoard Manager
Mark MillerBoard Manager
Mark StevensBoard Manager
Mike HauptBoard Manager
Moises AguirreBoard Manager
Patrick KeeleyBoard Manager
Richard LawrenceBoard Manager
Steve BaumBoard Manager
Eric BrownBoard Manager (start 10/24)
Heather GollyBoard Manager (start 10/24)
Jake GaeirBoard Manager (start 10/24)
Paula ConwayBoard Manager (start 10/24)
Ron McCowanBoard Manager/Treas. (trans 10/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$642,561
Program Service Revenue
$1,868,973
Investment Income
$53,919
Other Revenue
$127,777
All Other Contributions
$155,213
Change in Net Assets
$-93,656

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table5$36,541Fair Market Value (FMV)
Total Noncash Contributions5$36,541-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,693,230
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$62,327
Total Revenue per Audited Statements
$2,755,557
Total Revenue per Form 990
$2,693,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,823,508
Salaries, Compensation, and Employee Benefits$963,378
Total Fundraising Expense$8,651
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$247,038$219,617-$466,655
Current Officers, Directors, Trustees, and Key Employees$127,064$118,909$8,155$254,128
Pension Plan Contributions$108,787$29,982-$138,769
Fees for Services Accounting$53,234$6,580-$59,814
Occupancy$51,550$6,371-$57,921
Other Employee Benefits$28,635$25,555-$54,190
Office Expenses$48,114$5,947-$54,061
Payroll Taxes$25,811$23,329$496$49,636
Travel$32,958$4,074-$37,032
Information Technology$16,703$2,065-$18,768
Advertising$15,576$1,925-$17,501
Other Expenses$10,702$1,323-$12,025
All Other Expenses$7,270$896-$8,166
Fees for Service Investment Mgmnt Fees$4,716$583-$5,299
Fees for Services Legal$3,667$453-$4,120
Interest$3,506$433-$3,939
Insurance$3,275$405-$3,680
Total Functional Expenses$2,160,258$617,977$8,651$2,786,886

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,838,988
Expenses per Audited Statements$2,786,886
Total Expenses per Form 990$2,786,886
Expenses Not Reported on Form 990$52,102
Expenses Not Reported on Financial Statements$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
Net pension liabilities$1,225,323
Retirement benefit liability$592,347
Lease liabilities - operating leases$83,203
Lease liabilities - finance leases$37,392
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the Form 990 is provided to the organization's Finance Committee Chair for review and comment prior to filing.”

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

“Board members annually review the conflict of interest policy in July at the beginning of the traditional fiscal/school year.”

Form 990, Part VI, Section B, line 15

“The Commissioner & Assistant Commissioner's salaries are determined by the board of directors.”

Form 990, Part VI, Section C, line 19

“Governing documents and financial statements ore available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
California Interscholastic Federation
EIN
95-2663101
Phone
8582928165
Address
3470 College Avenue, San Diego, CA 92115

Signing Officer

Name
Joe Heinz
Title
Commissioner
Phone
8582928165
Signed
2026-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Heinz
Formed
1960
Legal Domicile
CA
Voting Board Members
32
Independent Board Members
32
Employees
4
Volunteers
67

Preparer

Firm
Harrington Group CPAs LLP
Address
2698 Mataro Street, Pasadena, CA 91107
Preparer
Jason K Stelling EA
Phone
6264036801
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“GASB 68 pension expense -188,554.”

Financial Statement Notes

Part X, Line 2:

“CIFSD is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by CIFSD in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. CIFSD's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.”

Part XI, Line 2D - Other Adjustments:

“Cost of goods 37,102.”

Part XII, Line 2D - Other Adjustments:

“Cost of goods 37,102.”

Raw XML AppendixShowing 400 of 769 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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IRS990/ActivityOrMissionDesc0CIF San Diego Section serves schools in all of San Diego County and parts of Imperial Riverside Counties, preparing boys and girls for a better tomorrow and working with parents, educators, and the community to establish and maintain excellent high school athletic programs that teach values, character, and citizenship.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Simon Canalez
IRS990/Form990PartVIISectionAGrp/PersonNm1Vernon Moore
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Giusti
IRS990/Form990PartVIISectionAGrp/PersonNm3Ron McCowan
IRS990/Form990PartVIISectionAGrp/PersonNm4Moises Aguirre
IRS990/Form990PartVIISectionAGrp/PersonNm5Steve Baum
IRS990/Form990PartVIISectionAGrp/PersonNm6Eric Brown
IRS990/Form990PartVIISectionAGrp/PersonNm7Benjamin Churchill
IRS990/Form990PartVIISectionAGrp/PersonNm8Joseph Clevenger
IRS990/Form990PartVIISectionAGrp/PersonNm9Paula Conway
IRS990/Form990PartVIISectionAGrp/PersonNm10David Farkas
IRS990/Form990PartVIISectionAGrp/PersonNm11Jake Gaeir
IRS990/Form990PartVIISectionAGrp/PersonNm12Isla Carza-Gonzalez
IRS990/Form990PartVIISectionAGrp/PersonNm13Heather Golly
IRS990/Form990PartVIISectionAGrp/PersonNm14Aaron Gonzalez
IRS990/Form990PartVIISectionAGrp/PersonNm15Genevieve Hann
IRS990/Form990PartVIISectionAGrp/PersonNm16Mike Haupt
IRS990/Form990PartVIISectionAGrp/PersonNm17Patrick Keeley
IRS990/Form990PartVIISectionAGrp/PersonNm18Richard Lawrence
IRS990/Form990PartVIISectionAGrp/PersonNm19Dave LeMaster
IRS990/Form990PartVIISectionAGrp/PersonNm20Luis Martinez
IRS990/Form990PartVIISectionAGrp/PersonNm21Mark Miller
IRS990/Form990PartVIISectionAGrp/PersonNm22Karl Mueller
IRS990/Form990PartVIISectionAGrp/PersonNm23Angelita Ortiz
IRS990/Form990PartVIISectionAGrp/PersonNm24Damon Patterson
IRS990/Form990PartVIISectionAGrp/PersonNm25Jon Peterson
IRS990/Form990PartVIISectionAGrp/PersonNm26Celso Ruiz
IRS990/Form990PartVIISectionAGrp/PersonNm27Andrea Sissons
IRS990/Form990PartVIISectionAGrp/PersonNm28Anne Staffieri
IRS990/Form990PartVIISectionAGrp/PersonNm29Mark Stevens
IRS990/Form990PartVIISectionAGrp/PersonNm30Brian Thurman
IRS990/Form990PartVIISectionAGrp/PersonNm31Mariano Velez
IRS990/Form990PartVIISectionAGrp/PersonNm32Joe Heinz
IRS990/Form990PartVIISectionAGrp/PersonNm33Ronnie Marquez
IRS990/Form990PartVIISectionAGrp/PersonNm34Todd Cassen
IRS990/Form990PartVIISectionAGrp/PersonNm35Stacy Fisher
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Manager/Treas. (trans 10/24)
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Manager (start 10/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Manager (start 10/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Manager
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IRS990/Form990PartVIISectionAGrp/TitleTxt26Board Manager
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IRS990/Form990PartVIISectionAGrp/TitleTxt28Board Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt29Board Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt30Board Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt31Board Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt32Commissioner
IRS990/Form990PartVIISectionAGrp/TitleTxt33Associate Commissioner
IRS990/Form990PartVIISectionAGrp/TitleTxt34Assistant Commissioner
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IRS990/MissionDesc0CIF San Diego Section serves schools in all of San Diego County and parts of Imperial Riverside Counties, preparing boys and girls for a better tomorrow and working with parents, educators, and the community to establish and maintain excellent high school athletic programs that teach values, character, and citizenship.
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