California Trucking Association

Nonprofit profile at a glance

EIN
951028780
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9163733500
Rating confidence
Limited

Reported finances

Revenue
$3,634,142
Expenses
$3,828,287
Assets
$5,456,148
Liabilities
$966,361

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

Leadership & pay

52 people listed

Executive titles in this filing

  • ROBERT LOYA (PRESIDENT)
  • RANDALL CLIFFORD (PAST PRESIDENT)
  • ROBERT MASSMAN (PAST PRESIDENT)
  • TIM POLLOCK (1ST VICE PRESIDENT)
  • ERIC SAUER (CHIEF EXECUTIVE OFFICER)
  • CHRIS SHIMODA (VICE PRESIDENT)

Highest reported compensation

  • ERIC SAUER (CHIEF EXECUTIVE OFFICER): $278,532 total reported compensation
  • CHRIS SHIMODA (VICE PRESIDENT): $234,874 total reported compensation
  • MATT MANDELL (VP OF FINANCE AND ADMINISTRATION): $178,244 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 promote the common interests of those engaged in California's trucking industry.

What it reported doing in 2024

Program revenue includes insurance and other benefit programs for members. This includes compensation from various benefit providers on various benefit programs sponsored by the association for the operation and/or advancement of the benefit programs, as well as for the usage of the membership lists by the benefit providers.

Operating model

Revenue model
Other-operating. 82% of the money available for current operations came from other operating 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: 65
  • Accountability: 95
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th 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: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 7.2%; rating input score 7; 12th percentile among comparable filings
  • 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 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.3%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 18.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.2% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 49 of 49 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $279K · 52 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $567K reported
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 7/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.