California Tax Foundation
Nonprofit profile at a glance
- EIN
- 942679673
- IRS 990-EZ coverage
- 2014–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2007
- Location
- Sacramento, CA, USA
- Phone
- 9164410490
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.
Reported finances
- Revenue
- $33,155
- Expenses
- $35,902
- Assets
- $36,643
- Liabilities
- $88,501
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Robert Gutierrez (President & CEO)
People named in this filing
- Meredith Garwood (Trustee)
- Andrew Zalewski (Chair)
- Delia Besio (Trustee)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The specific and primary purpose is to conduct on behalf of the California Taxpayers' Association educational and research activities on government revenue and expenditure policies and government efficiency, and thereby to assist in carrying out the purposes of the California Taxpayers' Association, and to make said research available to the public.
What it reported doing in 2024
Conducted research on state and local tax policy, including property, sales and income taxes and local parcel and gross receipts taxes.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 96%; rating input score 96
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -8.3%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 1.02; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 2.42; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 6% per year; rating input score 100; 65th percentile among comparable filings
- Revenue growth: 7.1% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 37th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 96% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $34K in reported program spending
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Sustainability: Operating margin scored 33/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.