Califa Group FY2020 filing

Tax-deductible

San Francisco, CA501(c)(3)Since 2003EducationEIN 61-1463809

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Califa Group is a nonprofit library membership consortium of more than 200 libraries and is the largest library network in California.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$271K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $141K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$271K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11.3M
72% of total assets
Worth a look: liabilities are 72% of assets; over 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20.4M
Spent
$20.0M
To programs
93%
Net assets
$4.3M
By yearFY2020–FY2024
Revenue
$20.4M
FY2020
Revenue by fiscal year
FY2020$20.4M
FY2021$21.0M
FY2022$26.1M
FY2023$9.6M
FY2024$8.3M
FY2024$10.6M
Expenses
$20.0M
FY2020
Expenses by fiscal year
FY2020$20.0M
FY2021$21.2M
FY2022$26.2M
FY2023$10.0M
FY2024$8.7M
FY2024$10.9M
Net assets
$4.3M
FY2020
Net assets by fiscal year
FY2020$4.3M
FY2021$4.0M
FY2022$3.2M
FY2023$2.8M
FY2024$2.5M
FY2024$2.2M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $18.5M Management & general 7% · $1.5M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $271K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Dir.
$150,636Pt VII · Sec A
Assistant Director
$120,727Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Paula Mackinnon’s $182K as Executive Director is at the 29th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Paula Mackinnon$181,618$180,850————
Paula Mackinnon——$158,745$179,372$152,198$150,636
Veronda Pitchford$155,988$150,944————
Veronda Pitchford——$126,068$147,606$120,114$120,727
Lorene Monangai$113,806—————
Kathy Kosinski$110,001—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Califa Group executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Negotiates vendor agreements and offers library procurement, professional development, and broadband services.

Provided by the organization

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1 program service account for $18.5M of program spending, described in the organization's own filed words · FY2019.
01

Delivery of products and services to member libraries, member outreach, workshops, intraregional communications and grant programs. Projects for the year include digitizing local historical documents for public access and continued workshops in a webinar format on open source products.

$18.5Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$250K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$20.4M
Ln 12
Fees for servicesLn 2g$13.2M
Gifts and grantsLn 1h$6.9M
Investment incomeLn 3$246K
Money outPt IX
$20.0M
Ln 25
Programscol B$18.5M
Managementcol C$1.5M
Owns and owesPt X
$4.3M
net assets · Ln 32
Cash and savingsLn 1–2$11.5M
Total assetsLn 16$15.6M
LiabilitiesLn 26$11.3M
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.9M
Government grantsLn 1e$3.3M
Fees for servicesLn 2g$13.2M
Investment incomeLn 3$246K
Total revenueLn 12$20.4M
Assets in detailPt X, end of year
CashLn 1$11.2M
SavingsLn 2$284K
Cash and savings togetherLn 1–2$11.5M
Land, buildings, equipmentLn 10c$7K
Other assetsLn 15$1.2M
Total assetsLn 16$15.6M
LiabilitiesLn 26$11.3M
Net assetsLn 32$4.3M
OperationsPt I, VI
EmployeesI 55
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$12.0M$11.5M
Land, buildings, equipmentLn 10c$8K$7K
Total assetsLn 16$15.5M$15.6M
LiabilitiesLn 26$11.6M$11.3M
Net assetsLn 32$3.9M$4.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$151K$151K
Other salaries and wagesLn 7$476K$476K
Other employee benefitsLn 9$130K$130K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$44K$44K
Other fees for servicesLn 11g$2.9M$2.4M$439K
Information technologyLn 14$58K$8K$50K
OccupancyLn 16$50K$50K
TravelLn 17$98K$65K$34K
InterestLn 20$851$851
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$16.0M$16.0M$3K
All other expensesLn 24e$73K$15K$58K
Total functional expensesLn 25$20.0M$18.5M$1.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $8.3M$8.7M−$348K$2.5M 990 PDF
FY2023 $9.6M$10.0M−$413K$2.8M 990 PDF
FY2022 $26.1M$26.2M−$66K$3.2M 990 PDF
FY2021 $21.0M$21.2M−$277K$4.0M 990 PDF
FY2020 Viewing $20.4M$20.0M$399K$4.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $20,350,183 across 7 lines filed
VIII-1b Membership dues$420,131
VIII-1e Government grants$3,346,944
VIII-1f All other contributions, gifts and grants$3,102,608
VIII-1h Total contributions, gifts and grants$6,869,683
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,234,589$13,234,589
VIII-3 Investment incomeExcluded from tax $245,911$245,911
VIII-12 Total revenueRelated to mission $13,234,589 · Unrelated business $0 · Excluded from tax $245,911$20,350,183
Part IX · Statement of functional expenses $19,950,953 across 14 lines filed
IX-5 Pay of current officers, directors and key staffManagement $150,636$150,636
IX-7 Other salaries and wagesManagement $475,647$475,647
IX-9 Other employee benefitsManagement $130,154$130,154
IX-11b Legal feesManagement $5,975$5,975
IX-11c Accounting feesManagement $44,234$44,234
IX-11g Other fees for servicesPrograms $2,420,306 · Management $438,508$2,858,814
IX-14 Information technologyPrograms $7,814 · Management $50,325$58,139
IX-16 OccupancyManagement $50,369$50,369
IX-17 TravelPrograms $64,539 · Management $33,888$98,427
IX-20 InterestManagement $851$851
IX-22 Depreciation, depletion and amortizationManagement $2,830$2,830
IX-23 InsuranceManagement $10,580$10,580
IX-24 Other expenses (24a–d)Programs $15,989,075 · Management $2,625$15,991,700
IX-24e All other expensesPrograms $14,929 · Management $57,668$72,597
IX-25 Total functional expensesPrograms $18,496,663 · Management $1,454,290 · Fundraising $0$19,950,953
Part X · Balance sheet $15,603,039 assets, 14 lines filed
Asset lines not itemized here account for $30,745; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $11,935,615$11,172,479
X-2 Savings and temporary cash investmentsStart of year $19,250$283,871
X-3 Pledges and grants receivableStart of year $1,409,637$1,399,002
X-9 Prepaid expenses and deferred chargesStart of year $766,850$1,462,767
X-10c Land, buildings and equipment, netStart of year $8,085$6,648
X-15 Other assetsStart of year $1,290,939$1,247,527
X-16 Total assetsStart of year $15,495,928$15,603,039
X-17 Accounts payable and accrued expensesStart of year $3,349,042$4,161,706
X-19 Deferred revenueStart of year $8,023,046$7,110,330
X-25 Other liabilitiesStart of year $197,902$5,835
X-26 Total liabilitiesStart of year $11,569,990$11,277,871
X-27 Net assets without donor restrictionsStart of year $3,925,938$4,325,168
X-32 Total net assets or fund balancesStart of year $3,925,938$4,325,168
X-33 Total liabilities and net assetsStart of year $15,495,928$15,603,039
Part XI · Reconciliation of net assets $4,325,168 net assets at year end
XI-1 Total revenue$20,350,183
XI-2 Total expenses$19,950,953
XI-3 Revenue less expenses$399,230
XI-4 Net assets at start of year$3,925,938
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,325,168

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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