California Alumni Association in Berkeley, California (CA)

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California Alumni Association
Employer Identification Number (EIN)941007751
Name of OrganizationCalifornia Alumni Association
AddressUniversity Of California, Berkeley, CA 94720-0001
ActivitiesAlumni association or group
SubsectionCharitable Organization, Educational Organization
Ruling Date10/1962
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$38,703,124
Amount of Income$20,636,647
Form 990 Revenue Amount$13,034,330
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Alumni Associations


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Amount of income in 2013: $20,636,647 (it was $20,384,398 in 2012)
This organization: 

 $20,636,647
Other organizations performing similar types of work: 

 $136,067

Assets in 2013: $38,703,124 (it was $36,949,606 in 2012)
California Alumni Association: 

 $38,703,124
Other organizations performing similar types of work: 

 $331,683

Expenses in 2013: $13,582,078
California Alumni Association: 

 $13,582,078
Other organizations performing similar types of work: 

 $109,534

Income to expenses ratio in 2013: 1.5
California Alumni Association: 

 1.5
Other organizations performing similar types of work: 

 1.1

Employees paid over $100,000 in 2013: 1.8%
California Alumni Association: 

 1.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 21.7%
California Alumni Association: 

 21.7%
Other organizations performing similar types of work: 

 10.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096158144
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return273281
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$837,288$701,117
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$107,357$80,791
Total number of individuals who received more than $100,000 of reportable compensation from the organization65
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$11,411,604$12,389,363$13,034,330
Contributions, Gifts, Grants and Other Similar Amounts$2,396,375$2,662,912$2,833,631
Program Service Revenue$6,473,892$6,674,139$6,615,627
532000$5,528,553$5,448,047
900099$853,208$817,259
541800$213,122$257,119
900099$79,256$93,202
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$459,823$466,547$404,062
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$1,408,369$1,452,194$1,594,395
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$430,340$729,234$1,210,128
Gross amount from sales of assets other than inventory (Securities / Other)$8,141,639 / $0$8,572,870 / $0$8,697,974 / $0
Less: cost or other basis and sales expenses (Securities / Other)$7,711,299 / $0$7,843,636 / $0$7,487,846 / $0
Gain or (loss) (Securities / Other)$430,340 / $0$729,234 / $0$1,210,128 / $0
Net income/loss from fundraising events$-34,638$36,651$-16,443
Gross income from fundraising events$134,085$188,050$98,028
Less: direct expenses$168,723$151,399$114,471
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$277,443$367,686$392,930
900099$367,686$392,930
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$13,258,472$12,791,077$13,582,078
Grants and other assistance to domestic organizations and domestic governments$256,509$78,240
Grants and other assistance to domestic individuals$112,500$100,000
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$438,105$377,270$781,907
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$3,969,151$4,079,705$4,093,817
Pension plan accruals and contributions$0$0
Other employee benefits$1,157,077$1,314,566
Payroll taxes$429,666$329,832$356,425
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$61,553$0
Lobbying$0$0
Professional fundraising services$95,400$90,240$0
Investment management fees$133,203$167,365
Other$1,205,739$1,433,052
Advertising and promotion$44,898$33,494
Office expenses$1,528,614$1,540,268
Information technology$0$0
Royalties$0$0
Occupancy$643,895$616,383
Travel$161,444$169,629
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$459,091$316,407
Payments to affiliates$0$0
Depreciation, depletion, and amortization$704,171$787,444
Insurance$93,087$172,190
Other expenses$852,543$852,165
Other expenses$229,354$243,085
Other expenses$201,146$238,766
Other expenses$37,160$233,636
Other expenses$32,046$53,239
Balance Sheet
201120122013
Total assets$36,474,442$36,949,606$38,703,124
Cash - non-interest-bearing$418,622$789,286
Savings and temporary cash investments$632,906$697,547
Pledges and grants receivable, net$29,574$21,574
Accounts receivable, net$458,544$421,482
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$41,886$42,561
Prepaid expenses and deferred charges$534,997$538,290
Land, buildings, and equipment: cost or other basis$14,652,219$14,104,728
Investments - publicly traded securities$12,653,319$14,654,665
Investments - other securities$7,505,783$7,412,236
Investments - program-related$0$0
Intangible assets$0$0
Other assets$21,756$20,755
Total liabilities$15,500,839$15,121,315$13,521,624
Accounts payable and accrued expenses$984,983$1,117,567
Grants payable$0$0
Deferred revenue$1,978,165$1,996,096
Tax-exempt bond liabilities$7,665,000$7,485,000$7,295,000
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$700,000$1,000,000$1,000,000
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$3,673,167$2,112,961
Total net assets or fund balances$20,973,603$21,828,291$25,181,500
Unrestricted net assets$15,185,851$18,443,093
Temporarily restricted net assets$5,546,462$5,642,429
Permanently restricted net assets$1,095,978$1,095,978
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$43,420,081
Subtotal$43,420,081
Gifts, grants, contributions, and membership fees received$12,901,612
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$30,518,469
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$55,488,921
Public support$43,420,081
Subtotal$10,055,601
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$10,055,601
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$-162,473
Other income$2,175,712
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$4,675,271$12,592$454,935
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$4,675,271$12,592$454,935
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$454,935
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$454,935
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Alpha Kappa Psi Foundation7851 Stansbury Ave, Panorama City, CA 91402CA1956-08$2,213,455
2Stanford Business School Alumni Association655 Knight Way Se201a, Stanford, CA 94305-7298CA1973-04$1,731,261
3Ucsc Alumni Association1155 High St, Santa Cruz, CA 95064CA1968-12$659,256
4Youth Education Scholarship Services555 O St, Lathrop, CA 95330-9524CA1998-05$427,325
5Santa Barbara High School Alumni AssociationPO BOX 6121, Santa Barbara, CA 93160-6121CA1976-06$157,129
6Santa Maria High School Alumni Association406 W Main St, Santa Maria, CA 93458-5031CA1993-02$98,859
7Venice High School Alumni Association13000 Venice Blvd, Los Angeles, CA 90066-3512CA1979-08$56,992
8Villa Park High School Grad Night Committee18042 Taft Ave, Villa Park, CA 92861-4148CA1994-05$40,298
9Alumni Association College Of Arts And Sciences Loma Linda UniversityLa Sierra Campus, Riverside, CA 92515CA1972-02$0
10Balboa High School Alumni AssociationPO BOX 31866, San Francisco, CA 94131-0866CA1995-08$0
11California Military Academy Alumni Association Inc2920 Greenwood Ave, Morro Bay, CA 93442CA1997-11$0
12Gold Shield Alumnae Of Ucla5715 Eveward Road, Culver City, CA 90230CA1982-06$0
13Leadership Monterey Peninsula Alumni Association801 Lighthouse Ave, Monterey, CA 93940CA1996-03$0
14Liberty Union High School District Athletic Hall Of Fame929 Second Street, Brentwood, CA 94513CA1994-07$0
15Lincoln High School-R T Coles Alumni Assn California Chapter3118 W 76th Street, Los Angeles, CA 90043CA1995-05$0
16Los Molinos High School Alumni AssociationPo Box 1031, Los Molinos, CA 96055CA1995-08$0
17Napa High Alumni Association2475 Jefferson St, Napa, CA 94558CA1995-04$0
18Oakland Technical High School Library Fund IncPo Box 11569, Oakland, CA 94611CA1996-07$0
19School Of Humanities & The Arts Alumni Assoc Of San Jose St UnivSan Jose State University, San Jose, CA 95192-0001CA1984-04$0
20St Marys Chinese Language School Friends And Alumni Association337 Gold Mine Drive, San Francisco, CA 94131CA1997-02$0
Number of organizations performing similar types of work
Alabama8
Arkansas4
Arizona4
California46
Colorado8
Connecticut7
District of Columbia10
Florida11
Georgia15
Hawaii4
Iowa6
Idaho1
Illinois20
Indiana15
Kansas8
Kentucky7
Louisiana10
Massachusetts22
Maryland17
Maine5
Michigan56
Minnesota4
Missouri16
Mississippi5
Montana3
North Carolina15
North Dakota2
Nebraska6
New Hampshire1
New Jersey26
New Mexico3
New York62
Ohio32
Oklahoma7
Oregon3
Pennsylvania28
Rhode Island3
South Carolina7
South Dakota3
Tennessee10
Texas45
Virginia22
Vermont3
Washington7
Wisconsin6
West Virginia8
Wyoming1
International2
Total614

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