2024-02-15T09:19:27-08:00 2023-07-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-08-01 941498123 SAC-JOAQUIN SECTION OF THE CALIFORNIA INTERSCHOLASTIC FEDERATION SAC- 9162585980 9245 Laguna Springs Drive 160 Elk Grove CA 95758 Michael Garrison Commissioner 9162585980 2024-02-15 true Michael Garrison 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z X Michael Garrison 9245 Laguna Springs Dr 160 Elk Grove CA 95758 4894394 false X www.cifsjs.org X 1942 CA The Sac-Joaquin Section fosters, defines and preserves the role of athletics in secondary education. It is an organization committed to providing a wholesome environment in which educational athletics will thrive. 14 14 5 -1843 1420594 1585627 2249990 2189188 69645 240730 87352 77663 3827581 4093208 37560 57610 0 954913 987391 0 55717 1585350 2571575 2577823 3616576 1249758 476632 3814597 4291461 1858675 2017117 1955922 2274344 It is the Section's purpose to serve student-athletes and spectators, to encourage students to reach their potential within the context of available resources, organizational limits and equity of competition. false false 2347411 2268694 In high school athletic competition, the idea of victory with honor still carries meaning. And it is the ideal that drives everything we do. We strengthen the integrity of students and adults across the state by promoting sportsmanship, honesty and quality academics. That means fostering the highest principles of character trustworthiness, respect, responsibility, fairness, caring and good citizenship.The Sac-Joaquin Section is the 2nd largest section in the State of California. It comprises 26 Leagues, 196 schools, and covers more than 14,500 square miles of California. The Sac-Joaquin Section reaches over 225,000 students and directly influences 130,000 student-athletes and their families. 2347411 true true false false false false false false false false true true false false true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 0 0 true 5 true true true false false false false false false 0 false false false false false false false X 14 14 false false false false true true false true true false false true true true true true true true true false CA X X X X Brian Moore 9162585980 9245 Laguna Springs Drive 160 Elk Grove CA 95758 Michael Garrison Commissioner 40.00 0.00 X 209239 0 35002 Jason Feuerbach Asst Commissioner 40.00 0.00 151000 0 44670 William De Board Asst Commissioner 40.00 0.00 126964 0 36704 Clarence Isadore President 1.00 0.00 X X 0 0 0 Kevin Smartwood Past President 1.00 0.00 X X 0 0 0 Melissa Brewer President Elect 1.00 0.00 X X 0 0 0 Jon Ussery SJADA Rep 1.00 0.00 X 0 0 0 Eric Simoni South Admin Rep 1.00 0.00 X 0 0 0 Lori Ann Donnell North Admin Rep 1.00 0.00 X 0 0 0 Matt Best At-large Rep N 1.00 0.00 X 0 0 0 Dave Coronado AD Rep 1.00 0.00 X 0 0 0 Scott Winton At_large AD Rep 1.00 0.00 X 0 0 0 Ziggy Robeson At-large Rep S 1.00 0.00 X 0 0 0 Fadia Desmond At-large Rep 1.00 0.00 X 0 0 0 John Becker ST Cncl Pres El 1.00 0.00 X 0 0 0 Doreen Osumi St Fed Exec Mem 1.00 0.00 X 0 0 0 Mary Jo Truesdale Coaches Rep 1.00 0.00 X 0 0 0 487203 116376 3 false true false 0 1172698 113609 130467 168853 1585627 Athletic Events 711210 1233552 1233552 Other income 711210 1873 1873 Playoff Income 711210 928188 928188 Rule Books 711210 25575 25575 2189188 13783 13783 0 0 14849 16692 -1843 -1843 -1843 1000011 773064 226947 226947 226947 0 0 90936 11430 79506 79506 0 4093208 2268694 -1843 240730 X 0 57610 57610 0 0 332014 49802 265611 16601 0 163528 24529 130823 8176 127172 9545 114445 3182 104392 15797 83329 5266 260285 39043 208228 13014 0 0 17707 17707 0 0 4163 4163 1768 22 1739 7 0 28846 4327 23077 1442 0 0 55012 55012 0 0 0 28614 28614 0 12953 12953 21329 1232 19686 411 Playoff Refund 1030506 1030506 Game Officials 359179 359179 Playoff Expense 309513 309223 290 Site Allocations 175970 175970 526015 270626 247771 7618 3616576 2347411 1213448 55717 1879933 253543 1406144 0 18486 139631 0 0 0 0 8164 1495062 137741 789395 1357321 0 1125999 1115751 0 784 2743 8164 3814597 4291461 367424 28554 467525 802469 149900 147579 873826 1038515 1858675 2017117 X 1955922 2274344 1955922 2274344 3814597 4291461 X 476632 -12601 -145609 X X false true X true false X 356772 4422 651483 1420594 1585627 4018898 1674776 6475 151497 2345646 2280124 6458518 0 0 0 2031548 10897 802980 3766240 3865751 10477416 115104 113609 228713 40388 23588 9141 20266 93383 40388 23588 124245 133875 322096 10155320 49002 36728 148397 69645 13783 317555 0 49002 36728 148397 69645 13783 317555 14519 14519 0 2080550 47625 951377 3835885 3894053 10809490 0.93950 0.93510 0.02940 0.04330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 299099 299099 1054718 10793 1043925 141245 126948 14297 1357321 1115751 Interest Payable 10129 Net Pension Liability 1019105 Tenant Lease Deposits 9281 1038515 X 4104236 15521 15521 4088715 4163 330 4493 4093208 3640535 28122 28122 3612413 4163 4163 3616576 Part X : FIN48 Footnote CIF Sac-Joaquin is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. CIF Sac-Joaquin is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. CIF Sac-Joaquin not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had unrelated business taxable income for the year ended July 31, 2023.CIF Sac-Joaquin has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CIF Sac-Joaquin continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Inventory Expense $11430 Unrealized investment losses $-12601 Form 990-T expenses $16692 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Form 990-T loss $330 Part XII, Line 2d: Other expenses and losses per audited F/S Inventory Expense $11430 Form 990-T expenses $16692 false 0 0 Scholarships to Individuals 46 57610 X X X X X false false false false false false false false false Jason Feuerbach Asst Commissioner 151000 11607 33063 195670 Michael Garrison Commissioner 209239 22582 12420 244241 William De Board Asst Commissioner 126964 14692 22012 163668 Form 990, Part VI, Section A, Line 6 Membership in the California Interscholastic Federation shall be open to representatives from public and private high schools of the State of California. Such representatives from leagues in the Section shall be duly elected and serve on the Board of Managers.The Sac-Joaquin Section of the CIF is governed by the board of managers, whose voting members include representatives from member leagues, superintendents, school board associations and private schools. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT AND THE ORGANIZATION'S COMMISSIONER. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c MEMBERS OF THE BOARD OF MANAGERS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST PERIODICALLY. TOP MANAGEMENT AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD OF MANAGERS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ON A PERIODIC BASIS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM AUTHORITATIVE SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. FINAL SALARY LEVELS ARE BASED UPON 10 LOCAL SCHOOL DISTRICT AVERAGE COMPENSATION LEVELS FOR COMPARABLE POSITIONS. FINAL RECOMMENDATIONS ARE APPROVED BY THE BOARD OF MANAGERS. Form 990, Part VI, Section B, Line 15b COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM AUTHORITATIVE SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. FINAL SALARY LEVELS ARE BASED UPON 10 LOCAL SCHOOL DISTRICT AVERAGE COMPENSATION LEVELS FOR COMPARABLE POSITIONS. FINAL RECOMMENDATIONS ARE APPROVED BY THE BOARD OF MANAGERS AND DATA IS PLACED IN PERSONNEL FILES. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Elk Grove, California. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S OFFICE IN LODI, CALIFORNIA. Many of the legal and operational documents are posted on the organization's website at www.cifsjs.org. Form 990, Part IX, Line 24e Awards Expense: Column (A) - Total = $63750; Column (B) - Program Services = $60618; Column (C) - Management & General = $3132; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Building Expenses: Column (A) - Total = $86698; Column (B) - Program Services = $0; Column (C) - Management & General = $86698; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Conference & Event Expenses: Column (A) - Total = $26104; Column (B) - Program Services = $26104; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Facilities: Column (A) - Total = $146780; Column (B) - Program Services = $146780; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Marketing: Column (A) - Total = $2556; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $2556 Form 990, Part IX, Line 24e Meetings/Seminars/Other: Column (A) - Total = $88281; Column (B) - Program Services = $21938; Column (C) - Management & General = $66343; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Miscellaneous: Column (A) - Total = $44663; Column (B) - Program Services = $5071; Column (C) - Management & General = $37902; Column (D) - Fundraising = $1690 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $863; Column (B) - Program Services = $129; Column (C) - Management & General = $691; Column (D) - Fundraising = $43 Form 990, Part IX, Line 24e Rule Books: Column (A) - Total = $16437; Column (B) - Program Services = $0; Column (C) - Management & General = $16437; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Telephone: Column (A) - Total = $55362; Column (B) - Program Services = $8304; Column (C) - Management & General = $44290; Column (D) - Fundraising = $2768 Form 990, Part IX, Line 24e Utilities: Column (A) - Total = $11213; Column (B) - Program Services = $1682; Column (C) - Management & General = $8970; Column (D) - Fundraising = $561 Form 990, Part IX, Line 24e x-Form 990-T expense elsewhere: Column (A) - Total = $-16692; Column (B) - Program Services = $0; Column (C) - Management & General = $-16692; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 Form 990-T UBIT Rental Expenses = -$330 Form 990, Part XI, Line 9 GASB 68 pension adjustment = -$145279 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors.