California Teachers Association Institute for Teaching

“As board members of california teachers association ("cta"), david b. Goldberg, michael patterson, kisha borden, erika l jones, and leslie littman have an employment relationship with each other, as they were board members and employees of cta during the tax year.”

“The form 990 is prepared internally based on audited financial statements. The final draft is reviewed by the accounting manager. The board of directors receive a final version of the form prior to filing.”

“Employees of the related organization are required to disclose to the organization and the california teachers association any current or contemplated activity, interest or relationship of the employee or immediate family member which might create or appear to create a conflict of interest under the terms and provision of the policy.”

“Executive officer and management compensation policy is adopted by the california teachers association board of directors and reviewed annually. Compensation adjustments for officers and managers are based on change to average teacher salary in the state of california.”

“The organization makes its exemption status materials and the irs form 990 for the most recent three years available to the public upon request.”

“Abdirahman sayid's 2023 compensation was earned as executive director/uniserv manager at cta, prior to starting his role as executive director of the california teachers association institute for teaching in july 2024.”

“Allocation of payroll costs from cta: program service expenses 640,052. Management and general expenses 0. Fundraising expenses 0. Total expenses 640,052.”

“Section 1.263(a)-1(f) de minimis safe harbor election: organization is making the de minimis safe harbor election under treas. Reg. 1.263(a)-1(f) for all eligible amounts paid or incurred during the taxable year. Section 1.263(a)-3(n) capitalization election: organization hereby elects to capitalize repair and maintenance costs under treas. Reg. 1.263(a)-3(n). The costs were incurred during the taxable year in the electing organization trade or business and the electing organization treats such costs as capital expenditures on its books and records.”