2024-10-16T16:19:00-07:00 2024-07-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-08-01 941294902 North Coast Section of the California Interscholastic Federation NORT 9252632110 5 Crow Canyon Court 209 San Ramon CA 94583 Pat Cruickshank Commissioner 9252632110 2024-10-16 true true Douglas W Regalia P00186389 9253140390 2023 2024-10-15 13:58:12Z Pat Cruickshank 5 Crow Canyon Court 209 San Ramon CA 94583 2864433 false X www.cifncs.org X 1977 CA The North Coast 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. 11 11 7 5 0 727120 643881 1796319 1886892 26479 61202 106519 104831 2656437 2696806 9500 25000 0 1262254 1361759 0 0 644958 2157888 1916712 3544647 739725 -847841 2915225 2442092 1636466 2011174 1278759 430918 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 2840927 1770245 Sporting ActivitiesThe organization's primary responsibility is to coordinate, oversee and organize the sporting activities, sporting events and playoff games of all member high schools in the Northern California geographic area. Included in this endeavor are the principal goals to foster educational athletics as an integral component of secondary education in California and to provide a system of sports competition for students that is diverse, wholesome, equitable and fair. Direct expenses related to sporting activities amounted to $2,840,927 during the year ended July 31, 2024. 41778 25000 Scholastic and special awardsDuring the year ended July 31, 2024, the North Coast Section recognized the various scholastic and sports achievements of certain high school students, resulting in the issuance of scholarship funds and special awards. 24579 221578 Promotional Activities and Rules MaterialsThe Organization expends funds on various sales, marketing and promotional programs for high school sports activities and events throughout the year. 2907284 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 true false false false false false false false false true 26 0 true 7 true false false false false false false false 0 false false false false false false false X 11 11 false false true false true true false true true false false true true true true true true true true false CA X X X X Kirsten Vogeley 9252632110 5 Crow Canyon Court Suite 209 San Ramon CA 94583 Pat Cruickshank Commissioner 40.00 0.00 X X 216489 0 51470 Brianna Niemi Asst Commissioner 40.00 0.00 190743 0 53564 Sonjha Phillips Asst Commissioner 40.00 0.00 145316 0 46042 Kim Igneczi Admin Assistant 40.00 0.00 103548 0 31503 Suzette Livingston Admin Assistant 40.00 0.00 98920 0 19514 Alton Nelson President 1.00 0.00 X X 0 0 0 Louie Rocha Past-President 0.85 0.00 X X 0 0 0 Clint Duey President Elect 0.85 0.00 X 0 0 0 Mike Gorman Class A Rep 0.85 0.00 X 0 0 0 Julie Duncan Superintend Rep 0.85 0.00 X 0 0 0 Paul McDermott Region I 0.85 0.00 X 0 0 0 Steve Amaro Region II 0.85 0.00 X 0 0 0 Dustin Dutra Region III 0.85 0.00 X 0 0 0 Gabriel Albavera Under Represent 0.85 0.00 X 0 0 0 Kristie Christiansen Female Rep 0.85 0.00 X 0 0 0 Carlos Reed At-Large Rep 0.85 0.00 X 0 0 0 755016 202093 4 false true false Tri-County Schools Insurance Group 1176 Live Oak Blvd Yuba City CA 95991 Insurance 187967 Arbiter Pay 9815 S Monroe Street STE 204 Sandy UT 84070 Officiating 190000 2 X 238623 81849 240891 82518 74670 643881 Other Program Activities 711210 2606 2606 Rule materials 711210 34315 34315 Sales, marketing, & promo 711210 187163 187163 Sports - NCS 711210 1662808 1662808 1886892 61202 61202 0 0 0 0 0 0 272458 167627 104831 104831 0 2696806 1991723 61202 0 25000 25000 0 0 552549 414412 138137 0 322691 242018 80673 229796 172347 57449 187775 140831 46944 68948 51711 17237 0 0 0 0 0 0 62247 46685 15562 0 41968 31476 10492 0 0 0 0 0 0 9834 7376 2458 0 22368 16776 5592 11447 8585 2862 GASB 68 pension expense adjust 970190 970190 Sports - NCS 768400 576300 192100 Meetings/Seminars/Other 85449 64087 21362 Contributions of nonfianancial 74670 56003 18667 111315 83487 27828 3544647 2907284 637363 0 353262 327401 1078884 672946 0 62230 1213 0 0 0 6036 8129 127410 148173 1038888 279914 781342 758974 0 506061 515368 0 0 9888 2915225 2442092 16731 5585 109527 117999 218955 1291253 1887590 1636466 2011174 X 1278759 430918 1278759 430918 2915225 2442092 -847841 X false true X true false X 315511 481562 835447 727120 643881 3003521 1417881 187234 2297180 2092707 2159350 8154352 0 0 0 1733392 668796 3132627 2819827 2803231 11157873 0 0 11157873 6391 2127 1159 26479 61202 97358 0 6391 2127 1159 26479 61202 97358 0 0 1739783 670923 3133786 2846306 2864433 11255231 0.99130 0.99590 0.00870 0.00410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1002803 243829 758974 36085 36085 758974 515368 Accrued expenses 18225 Net pension liability 1869365 1887590 X 2864433 167627 167627 2696806 2696806 2742084 167627 167627 2574457 970190 970190 3544647 Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, NCS is required to report information regarding its exposure to various tax positions taken by NCS and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that NCS has adequately evaluated its current tax positions and has concluded that as of July 31, 2024, NCS does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.NCS 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 NCS continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. NCS may periodically receive unrelated business income requiring NCS to file separate tax returns under federal and state statutes. Under such conditions, NCS calculates, accrues and remits the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $167627 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $167627 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S GASB 68 Pension expense adjustment $970190 false 0 0 Scholarships 20 25000 X X X X false false false false false false false false false Brianna Niemi Asst Commissioner 190743 23708 29856 244307 Pat Cruickshank Commissioner 216489 27002 24468 267959 Sonjha Phillips Asst Commissioner 145316 11416 34626 191358 X Sports Equipmen 4 69670 FMV X Product Credit 1 5000 FMV false false false Form 990, Part VI, Section A, Line 4 By-Laws were amended to incorporate changes voted on by the Board of Managers. By-Laws are modified and updated annually. 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 North Coast 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. The basic structure for the 179 member schools is at the league or conference level, where schools are grouped according to NCS Alignment and Classification Bylaws developed by NCS member schools. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. 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 all Board members are required to disclose potential conflicts and any related party affiliations. 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 periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented 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 San Ramon, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.