California Interscholastic Federation State Office - Sacramento

Nonprofit profile at a glance

EIN
510204405
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9162394477
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Official website

Reported finances

Revenue
$8,909,698
Expenses
$7,872,213
Assets
$15,623,062
Liabilities
$4,577,698

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

Leadership & pay

20 people listed

Executive titles in this filing

  • John Becker (President)
  • Dr Paula Hart Rodas (President Elect)
  • Marty Bitter (Past President)

Highest reported compensation

  • Ronald Nocetti (Exec Director): $384,643 total reported compensation
  • Brian Seymour (Assoc Exec Director): $273,927 total reported compensation
  • BOBBI MADSEN (Director): $211,446 total reported compensation

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

Overview

Mission

Athletic competition is an integral part of the high school experience. CIF is uniquely positioned to foster student growth in values and ethics.

What it reported doing in 2024

The California Interscholastic Federation was organized in 1914 and then registered as a nonprofit corporation under the laws of the State of California in 1977. Athletic competition is an integral part of the high school experience. CIF is uniquely positioned to foster student growth in values and ethics. CIFs ideal of Pursuing Victory with Honor, provides the opportunity to dramatically influence the actions of the athletic community. These priorities advance the highest principles of character trustworthiness, respect, responsibility, fairness, caring and good citizenship.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 81% 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. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.4%; rating input score 67
  • Program expense ratio: 73.5%; rating input score 73
  • Fundraising efficiency: $7.81 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

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

Sustainability

  • Operating margin: 11.6%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.98; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 20.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 67.4% of revenue deployed · 73.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.8M in reported program spending
  • Leadership: top reported pay $385K · 20 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.