Civic Intelligence

Thoroughbred Owners of California

EIN 95-4406781 • 501(c)6 • Arcadia, CA

View Organization Page

Profile

Thoroughbred owners of california'a overall purpose is to provide effective leadership to the thoroughbred racing industry in california. Toc intends to accomplish this by continually improving the profitability of ownership, increasing the number of horse owners, elevating the quality of california's horses, and using emerging technologies to the benefit of racing.

285 W Huntington DriveArcadia, CA 91007

www.toconline.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.49x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.21x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

31st percentile

-0.8%

Higher net margin than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$583,092

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 40.5% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

3rd percentile

-47%

Faster asset growth than 3% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

3.2%

Faster revenue growth than 42% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$3,529,267

Down $3,132,856 (-47%) from 2023

Liabilities

Down

$1,742,655

Down $2,872,326 (-62%) from 2023

Net Assets

Down

$1,786,612

Down $260,530 (-13%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin31st percentile

Revenue

Up

$1,438,913

Up $45,150 (+3.2%) from 2023

Expenses

Up

$1,450,094

Up $95,690 (+7.1%) from 2023

Net Income

Down

-$11,181

Down $50,540 (-128%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $9,919,523Liabilities 2010: $8,626,475Net Assets 2010: $1,293,0482010Assets 2011: $1,192,174Liabilities 2011: $73,423Net Assets 2011: $1,118,7512011Assets 2012: $1,180,303Liabilities 2012: $28,531Net Assets 2012: $1,151,7722012Assets 2013: $1,523,110Liabilities 2013: $43,360Net Assets 2013: $1,479,7502013Assets 2014: $1,824,286Liabilities 2014: $30,446Net Assets 2014: $1,793,8402014Assets 2015: $1,906,454Liabilities 2015: $93,117Net Assets 2015: $1,813,3372015Assets 2016: $1,976,448Liabilities 2016: $26,521Net Assets 2016: $1,949,9272016Assets 2017: $1,991,673Liabilities 2017: $28,535Net Assets 2017: $1,963,1382017Assets 2018: $2,449,575Liabilities 2018: $347,158Net Assets 2018: $2,102,4172018Assets 2019: $2,229,182Liabilities 2019: $79,011Net Assets 2019: $2,150,1712019Assets 2020: $2,571,831Liabilities 2020: $345,179Net Assets 2020: $2,226,6522020Assets 2021: $11,178,647Liabilities 2021: $9,484,514Net Assets 2021: $1,694,1332021Assets 2022: $15,991,653Liabilities 2022: $13,978,482Net Assets 2022: $2,013,1712022Assets 2023: $6,662,123Liabilities 2023: $4,614,981Net Assets 2023: $2,047,1422023Assets 2024: $3,529,267Liabilities 2024: $1,742,655Net Assets 2024: $1,786,6122024

Highlighted filing

2024

Assets$3,529,267
Liabilities$1,742,655
Net Assets$1,786,612
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,148,0462010Revenue 2011: $1,160,330Expenses 2011: $1,334,354Net Income 2011: -$174,0242011Revenue 2012: $1,218,498Expenses 2012: $1,185,077Net Income 2012: $33,4212012Expenses 2013: $982,9712013Revenue 2014: $1,362,030Expenses 2014: $1,047,940Net Income 2014: $314,0902014Revenue 2015: $1,327,564Expenses 2015: $1,308,067Net Income 2015: $19,4972015Revenue 2016: $1,194,625Expenses 2016: $1,075,663Net Income 2016: $118,9622016Revenue 2017: $1,193,060Expenses 2017: $1,179,849Net Income 2017: $13,2112017Revenue 2018: $1,697,308Expenses 2018: $1,558,029Net Income 2018: $139,2792018Revenue 2019: $1,318,426Expenses 2019: $1,269,976Net Income 2019: $48,4502019Revenue 2020: $1,268,911Expenses 2020: $1,191,148Net Income 2020: $77,7632020Revenue 2021: $1,181,937Expenses 2021: $1,581,579Net Income 2021: -$399,6422021Revenue 2022: $1,390,070Expenses 2022: $1,481,485Net Income 2022: -$91,4152022Revenue 2023: $1,393,763Expenses 2023: $1,354,404Net Income 2023: $39,3592023Revenue 2024: $1,438,913Expenses 2024: $1,450,094Net Income 2024: -$11,1812024

Highlighted filing

2024

Revenue$1,438,913
Expenses$1,450,094
Net Income-$11,181
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,529,267
Liabilities
$1,742,655
Net assets
$1,786,612
Revenue
$1,438,913
Expenses
$1,450,094
Net income
-$11,181
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.53$1.74$1.79$1.44$1.45$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$4.61$2.05$1.39$1.35$0.04
2022Detailed filing. Detailed filing data is available for this year.$16.0$14.0$2.01$1.39$1.48$0.09
2021Detailed filing. Detailed filing data is available for this year.$11.2$9.48$1.69$1.18$1.58$0.40
2020Detailed filing. Detailed filing data is available for this year.$2.57$0.35$2.23$1.27$1.19$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.23$0.08$2.15$1.32$1.27$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.45$0.35$2.10$1.70$1.56$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.03$1.96$1.19$1.18$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.03$1.95$1.19$1.08$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.91$0.09$1.81$1.33$1.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.82$0.03$1.79$1.36$1.05$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.04$1.48$0.98
2012Summary only. Only limited summary data is available for this year.$1.18$0.03$1.15$1.22$1.19$0.03
2011Summary only. Only limited summary data is available for this year.$1.19$0.07$1.12$1.16$1.33$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.92$8.63$1.29$2.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,438,913
Mission and Program Overview

Mission

Thoroughbred owners of california's overall purpose is to provide effective leadership to the thoroughbred racing industry in california. Toc intends to accomplish this by continually improving the profitability of ownership, increasing the number of horse owners, elevating the quality of california's horses, and using emerging technologies to the benefit of racing.

Represent the interests of california thoroughbred race horse owners and the industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,455,761$1,538,424▲ $82,663
Savings and Temporary Cash Investments$4,716,470$1,533,603▼ $3,182,867
Accounts Receivable$351,766$290,183▼ $61,583
Prepaid Expenses and Deferred Charges$98,672$124,954▲ $26,282
Land, Buildings, and Equipment, Net$39,454$40,363▲ $909
Total Assets$6,662,123$3,529,267▼ $3,132,856
Other Assets Total$0$1,740▲ $1,740
Liabilities
Deferred Revenue$4,495,635$1,373,601▼ $3,122,034
Accounts Payable and Accrued Expenses$119,346$369,054▲ $249,708
Total Liabilities$4,614,981$1,742,655▼ $2,872,326
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,047,142$1,786,612▼ $260,530
Total Net Assets Fund Balance$2,047,142$1,786,612▼ $260,530
Total Liabilities and Net Assets / Fund Balance$6,662,123$3,529,267▼ $3,132,856

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,363$59,532$99,895
Other Securities$1,535,519--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William NaderPresident / CEOFT$475,000$108,092$583,092

Board Members and Trustees

NameTitle
Gary FentonChairman
Nick AlexanderChairman Emeritus
Ed MogerVice Chairman
Bob LiewaldVice Chairman / Treasurer
Gary BarberDirector
Joe CiagliaDirector
Johnny TaboadaDirector
Lindsay LarocheDirector
Matt DohmanDirector
Rick GoldDirector
Ryan HansonDirector
Samantha SiegelDirector
Stephanie HronisDirector
Tim CohenDirector
Terry LovingierSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Voss Cook & Thel LLPLegal Services2301 DUPONT DR, Irvine, CA 92612$131,857
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$990,743
Investment Income
$159,737
Other Revenue
$288,433
Change in Net Assets
$-11,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$839,208
Other Expenses$559,616
Grants and Similar Amounts Paid$51,270
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$596,092
Fees for Services Legal---$364,088
Other Salaries and Wages---$177,035
Grants to Domestic Orgs---$51,270
Insurance---$48,289
Conferences and Meetings---$47,429
Travel---$42,917
Payroll Taxes---$38,494
Other Employee Benefits---$27,587
Office Expenses---$23,601
Information Technology---$23,211
Occupancy---$7,200
Depreciation Depletion---$1,686
Other Expenses---$1,195
Total Functional Expenses$0$0$0$1,450,094
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Thoroughbred Trainers-501(c)(6)General Operations$10,000
National Thoroughbred Racing Association-501(c)(6)Ntra Eclipse Awards$10,000
Racing Forward-501(c)(3)General Operations$5,075
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$7,000
Total Exempt Function Spending$7,000
Section 527 Activity Spending$0

Section 527 Organizations

OrganizationLocationAmount
94-2214618Sacramento, CA$5,000
86-2021909Encinitas, CA$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 1A

“There are 5 people on the executive committee who have authority to act on behalf of the toc; any actions are ratified by the full board at a subsequent board meeting.”

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

“No review was or will be conducted.”

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

“Conflict of interest documents are prepared and discussed annually, and individual board members will discuss any potential conflicts as they arise.”

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

“The ceo determines compensation for each of the employees as part of the budget process annually. That info is reviewed by the finance committee and ultimately, by the full board. The process described here was last completed in 2024.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public at the organization's office.”

Filing and Contact Details

Filer

Filer Name
Thoroughbred Owners of California
EIN
95-4406781
Phone
6265746621
Address
285 W HUNTINGTON DRIVE, ARCADIA, CA 91007

Signing Officer

Name
William Nader
Title
President/CEO
Phone
6265746621
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Nader
Formed
1993
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
15
Employees
5
Volunteers
15

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Casie Zwahlen CPA
Phone
6268577300
Raw XML AppendixShowing 400 of 482 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0REPRESENT THE INTERESTS OF CALIFORNIA THOROUGHBRED RACE HORSE OWNERS AND THE INDUSTRY.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT / CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIRMAN / TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToDomesticOrgsGrp/TotalAmt051270
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01438913
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt023211
IRS990/InsuranceGrp/TotalAmt048289
IRS990/InvestmentIncomeGrp/ExclusionAmt0159737
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0159737
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01455761
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01538424
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt059532
IRS990/LandBldgEquipBasisNetGrp/BOYAmt039454
IRS990/LandBldgEquipBasisNetGrp/EOYAmt040363
IRS990/LandBldgEquipCostOrOtherBssAmt099895
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THOROUGHBRED OWNERS OF CALIFORNIA'S OVERALL PURPOSE IS TO PROVIDE EFFECTIVE LEADERSHIP TO THE THOROUGHBRED RACING INDUSTRY IN CALIFORNIA. TOC INTENDS TO ACCOMPLISH THIS BY CONTINUALLY IMPROVING THE PROFITABILITY OF OWNERSHIP, INCREASING THE NUMBER OF HORSE OWNERS, ELEVATING THE QUALITY OF CALIFORNIA'S HORSES, AND USING EMERGING TECHNOLOGIES TO THE BENEFIT OF RACING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02047142
IRS990/NetAssetsOrFundBalancesEOYAmt01786612
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt023620
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02047142
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01786612
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt07200
IRS990/OfficeExpensesGrp/TotalAmt023601
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt01740
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027587
IRS990/OtherExpensesGrp/Desc0TOC BOARD ELECTION EXPE
IRS990/OtherExpensesGrp/TotalAmt01195
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0MANAGEMENT SERVICES
IRS990/OtherRevenueMiscGrp/Desc1SPONSORSHIPS
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0205000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt181933
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0205000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt181933
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21500
IRS990/OtherRevenueTotalAmt0288433
IRS990/OtherSalariesAndWagesGrp/TotalAmt0177035
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt038494
IRS990/PoliticalCampaignActyInd01
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt098672
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0124954
IRS990/PrincipalOfficerNm0WILLIAM NADER
IRS990/PriorPeriodAdjustmentsAmt0-272969
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0RACE TRACK REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0990743
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0990743
IRS990/ProgSrvcAccomActy2Grp/Desc0DONATION TO CALIFORNA THOROUGHBRED TRAINERS FOR BENEFIT OF BACKSTRETCH WORKERS.
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT THE CALIFORNIA THOROUGHBRED HORSE INDUSTRY.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt021746
IRS990/PYInvestmentIncomeAmt0149838
IRS990/PYOtherExpensesAmt0690741
IRS990/PYOtherRevenueAmt0273000
IRS990/PYProgramServiceRevenueAmt0970925
IRS990/PYRevenuesLessExpensesAmt039359
IRS990/PYSalariesCompEmpBnftPaidAmt0641917
IRS990/PYTotalExpensesAmt01354404
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01393763
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-11181
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04716470
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01533603
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/Expended527ActivitiesAmt00
IRS990ScheduleC/Form1120POLFiledInd01
IRS990ScheduleC/InternalFundsContributedAmt07000
IRS990ScheduleC/PoliticalExpendituresAmt07000
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0862021909
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN1942214618
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0TONI ATKINS FOR LT GOVERNOR 2026
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1CALIFORNIA DEMOCRATIC PARTY
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt02000
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt15000
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0374 N COAST HIGHWAY 101 SUITE 2
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt11414 K ST SUITE 250
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0ENCINITAS
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd092024
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd195814
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTRIBUTED TO DIFFERENT POLITICAL ORGANIZATIONS DURING THE TAX YEAR. SEE PART I-C FOR THOSE ENTITIES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/TotalExemptFunctionExpendAmt07000
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt040363
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059532
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099895
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02905
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11535519
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MONEY MARKET
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040363
IRS990ScheduleD/TotalBookValueSecuritiesAmt01538424
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05075
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(6)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(6)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc2N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2NTRA ECLIPSE AWARDS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0RACING FORWARD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CALIFORNIA THOROUGHBRED TRAINERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2NATIONAL THOROUGHBRED RACING ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0883447863
IRS990ScheduleI/RecipientTable/RecipientEIN1953946289
IRS990ScheduleI/RecipientTable/RecipientEIN2133985050
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1N/A
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0AS IN PAST YEARS, TOC ONLY SUBMITS GRANTS TO THOROUGHBRED HORSERACING ORGANIZATIONS
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0475000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount087500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt020592
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WILLIAM NADER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT / CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0583092
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE DISCUSSES THE CEO COMPENSATION DURING THE BUDGET PROCESS; IT IS THEN APPROVED BY THE FULL BOARD.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE 5 PEOPLE ON THE EXECUTIVE COMMITTEE WHO HAVE AUTHORITY TO ACT ON BEHALF OF THE TOC; ANY ACTIONS ARE RATIFIED BY THE FULL BOARD AT A SUBSEQUENT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST DOCUMENTS ARE PREPARED AND DISCUSSED ANNUALLY, AND INDIVIDUAL BOARD MEMBERS WILL DISCUSS ANY POTENTIAL CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CEO DETERMINES COMPENSATION FOR EACH OF THE EMPLOYEES AS PART OF THE BUDGET PROCESS ANNUALLY. THAT INFO IS REVIEWED BY THE FINANCE COMMITTEE AND ULTIMATELY, BY THE FULL BOARD. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.

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