2025-11-21T14:00:41-08:00 2025-07-31 200570323 Nelson & Associates CPAs 2230 Longport Ct Ste 110 Elk Grove CA 95758 990 2024-08-01 941498123 SAC-JOAQUIN SECTION OF THE CALIFORNIA INTERSCHOLASTIC FEDERATION SAC- 9162585980 9381 E Stockton 112 Elk Grove CA 95624 Michael Garrison commissioner 2025-11-21 true true Michelle Nelson CPA CFE MST P00453363 9162996800 2024 2025-03-06 01:10:19Z 9381 E Stockton 112 Elk Grove CA 95624 4674629 false X cifsjs.org X 1942 CA THE SAC-JOAQUIN SECTION FOSTERS, DEFINES AND PRESERVES THE ROLE OF ATHLETICS IN SECONDARY EDUCTION. IT IS AN ORGANIZATION COMMITTED TO PROVIDING A WHOLESOME ENVIRONMENT IN WHICH EDUCATIONAL ATHLETICS WILL THRIVE. 14 14 91 18100 17101 1585627 1626266 2189188 2896626 240730 55368 77663 73674 4093208 4651934 57610 91029 0 987391 1458630 0 40150 2571575 3090541 3616576 4640200 476632 11734 4291461 6750571 2017117 4022962 2274344 2727609 THE SAC-JOAQUIN SECTION FOSTERS, DEFINES AND PRESERVES THE ROLE OF ATHLETICS IN SECONDARY EDUCTION. IT IS AN ORGANIZATION COMMITTED TO PROVIDING A WHOLESOME ENVIRONMENT IN WHICH EDUCATIONAL ATHLETICS WILL THRIVE. false false 4213803 IN HIGH SCHOOL ATHLETIC COMPETITION, THE IDEA OF VICTORY WITH HONOR STILL CARRIESMEANING. AND IT IS THE IDEAL THAT DRIVES EVERYTHING WE DO. WE STRENGTHEN THEINTEGRITY 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. ITCOMPRISES 26 LEAGUES, 196 SCHOOLS, AND COVERS MORE THAN 14,500 SQUARE MILES OFCALIFORNIA. THE SAC-JOAQUIN SECTION REACHES OVER 225,000 STUDENTS AND DIRECTLYINFLUENCES 130,000 STUDENT-ATHLETES AND THEIR FAMILIES. 4213803 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 7 0 true 91 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 9381 E Stockton 112 Elk Grove CA 95624 Michael Garrison commissioner 40.00 0.00 X 176647 0 35576 Jason Feuerbach 40.00 0.00 125790 0 55820 William De Board 40.00 0.00 102201 0 39134 Melissa Brewer President 1.00 0.00 X X 0 0 0 Ed Santopadre President elect 1.00 0.00 X X 0 0 0 Clarence Isadore past president 1.00 0.00 X X 0 0 0 Lori Donnell ADM REP 1.00 0.00 X 0 0 0 Eric Simoni ADM REP 1.00 0.00 X 0 0 0 Fadia Desmond ADM at Large 1.00 0.00 X 0 0 0 David Coronado Athletic REP 1.00 0.00 X 0 0 0 Scott Winton AD AT large 1.00 0.00 X 0 0 0 Mary Jo Truesdale CCA REP 1.00 0.00 X 0 0 0 John Becker CIF 1.00 0.00 X 0 0 0 Matt Best SUP REP 1.00 0.00 X 0 0 0 Ziggy Robeson SEP REP 1.00 0.00 X 0 0 0 Doreen Osumi State Fed Exe 1.00 0.00 X 0 0 0 404638 130530 3 false true false 0 1415630 115089 95547 1626266 General athletic income 71348 71348 Playoff income 2308189 2308189 Scholarship games 109009 109009 Section marketing 408080 408080 2896626 12126 12126 0 0 40795 22695 18100 18100 18100 43242 43242 43242 43242 0 0 0 Bad Debt Recovery 23710 23710 Other 31864 31864 55574 4651934 2952200 18100 55368 0 91029 91029 0 0 535168 492723 38201 4244 0 427151 277132 135017 15002 0 424894 339916 76481 8497 71417 57134 12855 1428 0 0 0 0 0 0 29250 29250 0 127837 102341 22938 2558 0 0 45157 36126 8128 903 0 0 0 71630 57305 12893 1432 0 62119 49695 11182 1242 57190 45752 10294 1144 playoff profit refund 1386451 1386451 playoff expenses 1110733 1110733 meeting expenses 97404 68396 29008 Rulebook, appeals and others 67868 65365 2503 34902 33705 1197 4640200 4213803 386247 40150 253543 431570 1406144 1604714 0 139631 211632 0 0 0 0 8164 0 3534696 249443 1357321 3285253 0 1115751 1217402 0 2743 0 8164 0 4291461 6750571 28554 1400351 802469 1513798 147579 150584 1038515 958229 2017117 4022962 X 2274344 2727609 2274344 2727609 4291461 6750571 X 11734 45820 395711 X X false true X true false X 4422 651483 1420594 1585627 1626266 5288392 6475 151497 2345646 2280124 2989746 7773488 0 0 0 10897 802980 3766240 3865751 4616012 13061880 115104 113609 115089 343802 23588 9141 20266 52995 23588 124245 133875 115089 396797 12665083 36728 148397 69645 13783 17822 286375 0 36728 148397 69645 13783 17822 286375 14519 18100 32619 0 47625 951377 3835885 3894053 4651934 13380874 0.94650 0.02140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 299099 299099 1054718 41017 1013701 1967801 57506 1910295 213078 150920 62158 3285253 1217402 Accrued Vacation 4834 Pension Plan 953395 958229 X 4720449 45820 22695 68515 4651934 4651934 4656343 16143 16143 4640200 4640200 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 ORGANIZATIONEXEMPT 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, 2024. 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 RENTAL EXPENSES $22695 Part XII, Line 2d: Other expenses and losses per audited F/S Depreciation Rental $16143 false 0 0 Scholarships 45 91029 false false false false false false false false false Jason Feuerbach 125790 15104 40716 181610 Michael Garrison commissioner 176647 20276 15300 212223 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 TEH SECTION SHALL BE DULY ELECTED AND SERVE ON THE BOARD OF MANAGERSTHE SAC-JOAQUIN SECTION OF THE DIF 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 BY THE ORGANIZATION'S MANAGEMENT AND THE ORGANIZATION'S COMMISSIONER. AFTER A FULL REVIEW, THE FINAL VRSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBER'S OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN EFILED 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 ORGANIZAITON SEELS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS, IN FACT OR APPEARANCE, ARE DISCUSSED OPENLY AND REOLVED. IN ACCORDANCW 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 PERSONNELON A PERIODIC BASIS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM AUTHORITATIVESOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES ANDALL RELATED BENEFITS. FINAL SALARY LEVELS ARE BASED UPON 10 LOCAL SCHOOL DISTRICTAVERAGE COMPENSATION LEVELS FOR COMPARABLE POSITIONS. FINAL RECOMMENDATIONS AREAPPROVED BY THE BOARD OF MANAGERS Form 990, Part VI, Section B, Line 15b COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWEDPERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATAFROM AUTHORITATIVE SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESSOF SALARIES AND ALL RELATED BENEFITS. FINAL SALARY LEVELS ARE BASED UPON 10 LOCALSCHOOL DISTRICT AVERAGE COMPENSATION LEVELS FOR COMPARABLE POSITIONS. FINALRECOMMENDATIONS ARE APPROVED BY THE BOARD OF MANAGERS AND DATA IS PLACED INPERSONNEL 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) ANDARE 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 WEBSITEAT WWW.CIFSUS.ORG. Form 990, Part XI, Line 9 Pension Obligation Acturial Adjustment = $60927 Form 990, Part XI, Line 9 Prior period adjusrments for property and equipment = $334784 Form 990, Part XII, Line 2c UNDER THE CALIFORNIA NONPROFIT INTEGRITY ACT, AN EXEMPT ORGANIZATION WITH ANNUALREVENUE OF $2 MILLION OR MORE IS REQUIRED TO HAVE AN AUDIT COMMITTEE TO SELECT ANAUDIT FIRM, REVIEW THE AUDIT, AND APPROVE THE AUDIT OF ITS ANNUAL FINANCIALSTATEMENTS. THE AUDITED FINANCIAL STATEMENTS ARE PREPARED BY A QUALIFIED ANDLICENSED INDEPENDENT AUDIT FIRM. THE AUDIT REPORT IS REVIEWED AND APPROVED BY THEORGANIZATION'S MANAGEMENT AND THE BOARD OF DIRECTORS.