Association of California State Supervisors Inc

Nonprofit profile at a glance

EIN
943145789
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9163264285
Rating confidence
Limited

Official website

Reported finances

Revenue
$5,305,550
Expenses
$4,449,193
Assets
$9,741,043
Liabilities
$659,258

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

28 people listed

Executive titles in this filing

  • NINA THOMAS (PRESIDENT)
  • MILLICENT BARAJAS-WATERS (EXECUTIVE VICE PRESIDENT)

Highest reported compensation

  • ROCCO PATERNOSTER (EXECUTIVE DIR.): $316,597 total reported compensation
  • GERALD JAMES (ASSISTANT DIR. OF REPRESENTATION): $223,336 total reported compensation
  • DIANNE SCHAUMBURG (ATTORNEY): $204,163 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The principal purpose of the association of California state supervisors ("acss") is to further the interests of its members in connection with their service to the people of the state of California.

What it reported doing in 2024

Acss educates members on matters related to labor rules and issues by holding acss chapter meetings throughout the state. The association publishes a quarterly newsletter for the members' education on important issues related to the organization's mission.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 66
  • Accountability: 84
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.1%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.19; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 24.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 19 of 19 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $317K · 28 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $433K reported
  • Consistency: 9 of 9 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 9/100.