California Association of Councils of Governments

Nonprofit profile at a glance

EIN
680032731
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9165571170
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,193,116
Expenses
$1,546,155
Assets
$280,014
Liabilities
$208,457

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

Leadership & pay

40 people listed

Executive titles in this filing

  • BRITT HUFF (PRESIDENT)
  • JAN HARNIK (FIRST VICE PRESIDENT)
  • TIM HEPBURN (SECOND VICE PRESIDENT)
  • ROBERT POTHRESS (IMMEDIATE PAST PRESIDENT)
  • BILL HIGGINS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BILL HIGGINS (EXECUTIVE DIRECTOR): $220,719 total reported compensation
  • SABRINA BRADBURY (DEPUTY DIRECTOR): $139,699 total reported compensation

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

Overview

Mission

To provide a forum for study, discussion, and action on statewide problems of mutual interest to cities, counties, and councils of governments.

What it reported doing in 2024

The California association of councils of governments (calcog) worked to ensure the success of its 50 members, made up of various councils of governments and regional transportation agencies, by facilitating communication and information sharing amongst its members in areas of importance to them. This included peer-to-peer learning; facilitating partnerships with caltrans, carb, hcd and ctc; educating members about transportation, financing, collaboration with other state agencies to ensure proper resources are in place for member agencies; monitoring state legislation of importance to members; and other special projects deemed of importance to its members.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 82
  • Accountability: 82
  • Sustainability: 8
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 62%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -29.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 23.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 62% of spending went to programs
  • Governance: 38 of 38 board members independent · 5 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $959K in reported program spending
  • Leadership: top reported pay $221K · 40 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.