California School Employees Association, Parent Organization in San Jose, California (CA)

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California School Employees Association, Parent Organization
Employer Identification Number (EIN)941301733
Name of OrganizationCalifornia School Employees Association
Secondary NameParent Organization
In Care of NameJeff Kumataka
Address2045 Lundy Ave, San Jose, CA 95131-1825
ActivitiesImprovement of conditions of workers
SubsectionLabor Organization
Ruling Date07/1984
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period05/2014
Assets$10,000,000 to $49,999,999
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$37,176,834
Amount of Income$73,110,770
Form 990 Revenue Amount$62,140,708
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2014: $73,110,770
This organization: 

 $73,110,770
Other organizations performing similar types of work: 

 $1,237,704

Assets in 2014: $37,176,834
California School Employees Association, Parent Organization: 

 $37,176,834
Other organizations performing similar types of work: 

 $1,550,651

Expenses in 2013: $64,083,703
This organization: 

 $64,083,703
Other organizations performing similar types of work: 

 $1,106,780

Income to expenses ratio in 2013: 1.1
California School Employees Association, Parent Organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 304
California School Employees Association, Parent Organization: 

 304
Other organizations performing similar types of work: 

 16

Employees paid over $100,000 in 2013: 33.2%
This organization: 

 33.2%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 1.2%
This organization: 

 1.2%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?No
Is the organization required to complete Schedule B, Schedule of Contributors?No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?Yes
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
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?Yes
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?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
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?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?Yes
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)?No
Did the organization obtain separate, independent audited financial statements for the tax year?No
Was the organization included in consolidated, independent audited financial statements for the tax year?Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
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?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?Yes
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?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
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?No
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?No
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?No
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?No
A family member of a current or former officer, director, trustee, or key employee?Yes
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?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
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?No
Statements Regarding Other IRS Filings and Tax Compliance
20122013
The number reported in Box 3 of Form 109684
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?Yes
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 return304
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYes
Has it filed a Form 990-T for this year?Yes
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)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
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?Yes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?Yes
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?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
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
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
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$2,301,839
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$1,549,820
Total number of individuals who received more than $100,000 of reportable compensation from the organization96
Total number of independent contractors who received more than $100,000 of compensation from the organization5
Statement of Revenue
20122013
Total revenue$61,047,777$61,260,374
Contributions, Gifts, Grants and Other Similar Amounts$491,422$752,551
Program Service Revenue$59,871,016$59,685,916
900099$59,393,418
900099$221,379
900099$71,119
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$186,845$199,116
Income from investment of tax-exempt bond proceeds$0$0
Royalties$183,972$85,941
Net rental income$0$0
Net gain/loss from sales of assets other than inventory$-46,098$3,016
Gross amount from sales of assets other than inventory (Securities / Other)$1,182,382 / $18,174$754,983 / $51,075
Less: cost or other basis and sales expenses (Securities / Other)$1,220,251 / $26,403$769,553 / $33,489
Gain or (loss) (Securities / Other)$-37,869 / $-8,229$-14,570 / $17,586
Net income/loss from fundraising events$0$0
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$0$0
Miscellaneous Revenue$360,620$533,834
561000$253,333
900099$240,183
541800$40,318
All other revenue$0
Statement of Functional Expenses
20122013
Total functional expenses$54,038,771$64,083,703
Grants and other assistance to domestic organizations and domestic governments$89,260
Grants and other assistance to domestic individuals$159,695
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$1,729,995$2,488,934
Compensation not included above, to disqualified persons$0
Other salaries and wages$23,984,835$24,223,178
Pension plan accruals and contributions$10,700,013
Other employee benefits$7,931,942
Payroll taxes$1,957,261$2,006,049
Fees for services (non-employees)
Management$0
Legal$258,433
Accounting$96,655
Lobbying$0
Professional fundraising services$0$0
Investment management fees$0
Other$1,991,605
Advertising and promotion$259,653
Office expenses$3,412,620
Information technology$67,200
Royalties$0
Occupancy$1,362,413
Travel$2,224,566
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$1,226,896
Interest$70,761
Payments to affiliates$0
Depreciation, depletion, and amortization$1,257,186
Insurance$941,741
Other expenses$1,692,967
Other expenses$1,506,647
Other expenses$115,289
Balance Sheet
20122013
Total assets$31,466,414$33,701,201
Cash - non-interest-bearing$207,821
Savings and temporary cash investments$10,417,089
Pledges and grants receivable, net$0
Accounts receivable, net$353,431
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$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
Notes and loans receivable, net$0
Inventories for sale or use$1,599,986
Prepaid expenses and deferred charges$103,850
Land, buildings, and equipment: cost or other basis$14,384,120
Investments - publicly traded securities$6,586,156
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$48,748
Total liabilities$88,870,382$65,927,557
Accounts payable and accrued expenses$2,739,571
Grants payable$0
Deferred revenue$137,795
Tax-exempt bond liabilities$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$1,230,365$1,096,508
Unsecured notes and loans payable to unrelated third parties$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$61,953,683
Total net assets or fund balances$-57,403,968$-32,226,356
Unrestricted net assets$-32,226,356
Temporarily restricted net assets$0
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$37,800,353$46,959,188$47,951,442$52,291,802$55,903,992$58,774,148$62,242,624$65,784,625
Contributions, gifts, grants, and similar amounts received$43,165$30,019$36,087$53,977$48,801$94,025$152,667$179,431
Contributions to donor advised funds$0$0
Direct public support$43,165$30,019$36,087$53,977$48,801$94,025$152,667$179,431
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$240,624$318,524$178,046$362,107$330,086$342,711$288,564$321,601
Membership dues and assessments$36,229,304$45,692,537$48,302,965$50,464,025$54,769,379$57,172,116$60,301,263$63,869,143
Interest on savings and temporary cash investments$429,666$332,281$253,489$186,209$80,478$300,116$487,912$442,189
Dividends and interest from securities$459,891$243,299$184,979$210,579$182,944$147,530$186,068$199,637
Net rental income or (loss)$0$0$8,866$0$0$0$0$0
Gross rents$0$0$8,866$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$183,704$78,972$-1,215,744$762,402$15,795$212,284$120,907$119,754
Gross amount from sales of assets other than inventory$8,561,276$2,119,981$8,895,734$7,818,719$4,925,228$2,000,000$957,002$1,234,000
Less: cost or other basis and sales expenses$8,377,572$2,041,009$10,111,478$7,056,317$4,909,433$1,787,716$836,095$1,114,246
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$213,999$263,556$202,754$252,503$476,509$505,366$705,243$652,870
Total expenses$37,460,781$43,177,889$47,788,533$49,469,131$53,855,163$58,369,177$58,130,538$58,979,504
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$21,730,355$24,990,204$25,214,569$28,108,738$30,117,218$30,462,775$34,853,510$14,340,054
Excess or (deficit) for the year$339,572$3,781,299$162,909$2,822,671$2,048,829$404,971$4,112,086$6,805,121
Net assets or fund balances at beginning of year$21,282,899$21,730,355$24,990,204$25,214,569$28,108,738$30,117,218$30,462,775$34,853,510
Other changes in net assets or fund balances$107,884$-521,450$61,456$71,498$-40,349$-59,414$278,649$-27,318,577
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$58,979,504$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$265,900
Specific assistance to individuals$107,048
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$1,055,832$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$25,030,794$0$0$0
Pension plan contributions not included above$5,093,750$0$0$0
Employee benefits not included above$5,896,183$0$0$0
Payroll taxes$1,936,286$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$45,468$0$0$0
Legal fees$124,907$0$0$0
Supplies$1,334,861$0$0$0
Telephone$1,009,413$0$0$0
Postage and shipping$831,967$0$0$0
Occupancy$981,114$0$0$0
Equipment rental and maintenance$1,180,648$0$0$0
Printing and publications$203,689$0$0$0
Travel$2,788,772$0$0$0
Conferences, conventions, and meetings$3,282,335$0$0$0
Interest$159,395$0$0$0
Depreciation, depletion, etc.$1,639,851$0$0$0
Other expenses not covered above$6,011,291$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$32,597,934$35,322,269$35,498,950$32,963,238$33,096,624$34,013,729$39,989,463$37,359,360
Cash - non-interest-bearing$0$0$0$0$0$0$0$0
Savings and temporary cash investments$11,308,720$7,040,150$6,826,387$8,041,703$6,491,367$9,090,149$11,670,481$12,080,278
Accounts receivable less allowance for doubtful accounts$136,433$253,593$280,915$171,979$193,032$315,201$290,257$145,022
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$160,893$0$0
Inventories for sale or use$355,740$589,900$704,472$973,590$1,129,726$1,107,082$1,061,602$1,095,284
Prepaid expenses and deferred charges$182,463$200,168$427,840$739,606$299,162$296,901$2,183,755$402,942
Investments - publicly-traded securities$5,392,744$5,364,737
Investments - other securities$9,901,456$12,141,466$9,420,115$4,539,127$6,377,884$4,639,008$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$10,579,263$14,938,028$17,680,387$18,338,405$18,453,711$18,233,170$19,270,665$18,214,628
Other assets, including program-related investments$133,859$158,964$158,834$158,828$151,742$171,325$119,959$56,469
Total liabilities$10,867,579$10,332,065$10,284,381$4,854,500$2,979,406$3,550,954$5,135,953$23,019,306
Accounts payable and accrued expenses$10,867,579$9,769,696$9,621,664$4,235,012$2,433,451$2,507,752$2,650,056$20,872,766
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$38,700$30,881$7,755$135,468$148,319$241,884$201,947
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$523,669$631,836$611,733$410,477$894,883$2,244,013$1,944,593
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$32,597,934$35,322,269$35,498,950$32,963,238$33,096,624$34,013,729$39,989,463$37,359,360
Total net assets or fund balances$21,730,355$24,990,204$25,214,569$28,108,738$30,117,218$30,462,775$34,853,510$14,340,054
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$37,800,353$46,959,188$47,951,442$52,291,802$55,903,992$58,774,148$62,242,624$65,784,625
Total revenue, gains, and other support per audited financial statements$37,909,367$46,304,520$48,012,898$53,255,272$56,858,034$59,751,298$63,262,283$65,964,546
Other expenses$107,884$-654,668$61,456$963,470$954,042$977,150$1,045,397$1,005,055
Net unrealized gains on investments$107,884$-654,668$61,456$71,498$-40,349$-59,414$403,408$-79,427
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$891,972$994,391$1,036,564$641,989$1,084,482
Other revenue$-1,130$0$0$0$0$0$25,738$825,134
Investment expenses$0$0$0$0$0$0$0$0
Other$-1,130$0$0$0$0$0$25,738$825,134
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$37,460,781$43,177,889$47,788,533$49,469,131$53,855,163$58,369,177$58,130,538$58,979,504
Total expenses and losses per audited financial statements$37,461,911$43,177,889$47,788,533$50,361,103$54,849,554$59,405,741$58,885,474$59,865,129
Other revenue$0$0$0$891,972$994,391$1,036,564$1,031,075$1,184,482
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$891,972$994,391$1,036,564$1,031,075$1,184,482
Other expenses$-1,130$0$0$0$0$0$276,139$298,857
Investment expenses$0$0$0$0$0$0$0$0
Other$-1,130$0$0$0$0$0$276,139$298,857
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$297,015$102,183$7,200
40$149,664$56,746$0
40$175,114$64,924$0
40$64,635$0$0
5$17,524$0$0
8$21,558$0$0
5$11,648$0$0
5$4,033$0$0
5$9,667$0$0
5$555$0$0
5$3,200$0$0
5$15,751$0$0
5$11,951$0$0
5$1,510$0$0
5$7,253$0$0
5$15,970$0$0
5$17,731$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings15
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006298
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$257,083$1,210,109$64,138,002
Program service revenue
Program service revenue 1000000$0Section 501(c)(3), (4), (5), or (6) organization - Qualified convention and trade show activity income (section 513(d)(3))$201,947$0
Program service revenue 2000000$000$0$103,462
Program service revenue 3000000$000$0$16,192
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$63,869,143
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$442,189$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$199,637$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$119,754$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenueAdministrative and support services$257,083Royalty income excluded by section 512(b)(2)$246,582$149,205
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1California Teachers Association, Millbrae Education Association401 Ludeman Lane, Millbrae, CA 94010CA1976-12$226,300,462
2American Federation Of Teachers, Uc-Aft Local 63662223 H Street, Merced, CA 95340CA1945-02$189,119,864
3S E I U Uhw Local 2005560 Thomas L Berkley Way, Oakland, CA 94612-1602CA1943-11$104,387,717
4California Nurses Association2000 Franklin St, Oakland, CA 94612-2908CA1978-09$86,371,518
5International Union Of Operating Engineers Local 12150 Corson St, Pasadena, CA 91103-3839CA1940-12$85,075,324
6Pacific Maritime AssociationSan Francisco, CA 94120CA$80,871,224
7Directors Guild Of America Inc7920 Sunset Blvd, Los Angeles, CA 90046-3300CA1945-07$80,447,780
8California School Employees Association, Parent Organization2045 Lundy Ave, San Jose, CA 95131-1825CA1984-07$73,110,770
9American Postal Workers Union, Daly City California Local 6159 Daly City California Local 6159PO BOX 2234, Daly City, CA 94017CA1973-11$60,453,154
10Service Employees International Union, Local 721 Ctw ClcSte 100, Los Angeles, CA 90017CA1943-11$56,297,937
11Screen Actors Guild Inc5757 Wilshire Blvd, Los Angeles, CA 90036-5810CA1934-05$53,477,405
12Seiu Local 6434 United Long Termcare Workers Union2910 Beverly Blvd, Los Angeles, CA 90057-1012CA1943-11$51,399,445
13United Food And Commercial Workers International Union, 5 Local28870 Mission Blvd, Hayward, CA 94544-5510CA1941-01$20,398,357
14Southwest Airlines Pilots Association1450 Empire Central Dr Ste 737, Dallas, TX 75247-4081TX1980-11$12,883,279
15Service Employees International Union, 880 Seiu209 W Jackson, Chicago, IL 60606-6907IL1943-11$7,326,816
16United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 74 Local Union201 Executive Dr, Newark, DE 19702-3316DE1960-04$2,082,786
17United Steelworkers Of AmericaP O Box 11425, Chickasaw, AL 36671-0425AL1940-12$40,819
18United Nurses & Allied Professionals, 5068 Seven Hills501 Great Rd Ste 204, N Smithfield, RI 02896-6833RI1998-12$37,837
19United Brotherhood Of Carpenters & Joiners 925 Hsg Spnsr Corp910 2nd Ave, Marina, CA 93933-6009CA1997-05$2,582,334
20Wayzata Education Association305 Vicksburg Ln N, Plymouth, MN 55447-3941MN2000-05$548,170
Number of organizations performing similar types of work
Alaska6
Alabama18
Arkansas7
Arizona10
California185
Colorado20
Connecticut14
District of Columbia37
Delaware4
Florida35
Georgia20
Hawaii19
Iowa17
Idaho1
Illinois92
Indiana48
Kansas9
Kentucky19
Louisiana11
Massachusetts54
Maryland41
Maine5
Michigan75
Minnesota41
Missouri40
Mississippi7
Montana3
North Carolina8
North Dakota4
Nebraska8
New Hampshire1
New Jersey59
New Mexico4
Nevada11
New York158
Ohio70
Oklahoma13
Oregon16
Pennsylvania75
Rhode Island13
South Carolina2
South Dakota3
Tennessee19
Texas43
Utah3
Virginia18
Vermont3
Washington46
Wisconsin40
West Virginia11
Wyoming1
International2
Total1,469
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralCalifornia School Employees Association, Parent Organization2045 Lundy Ave, San Jose, CA 95131-1825CA1984-07$73,110,770
SubordinateCalifornia School Employees Association, 500 L A UnifiedPO BOX 39525, Los Angeles, CA 90039-0525CA1984-07$59,287
SubordinateCalifornia School Employees Association, 2 Long Beach3848-A Atlantic Avenue Suite 3, Long Beach, CA 90807-3530CA1984-07$86,222
SubordinateCalifornia School Employees Association, 410 Moreno ValPO BOX 10130, Moreno Valley, CA 92552-0130CA1984-07$56,933
SubordinateCalifornia School Employees Association, 506 Riverside4011 14th St, Riverside, CA 92501-4002CA1984-07$54,883
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$50,343
SubordinateCalifornia School Employees Association, 369 Coroina Nor2820 Clark Ave, Norco, CA 92860-1903CA1984-07$50,306
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$15,242
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$7,107
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$2,000
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$340
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association, Csea Orange County Vector Control 20022045 Lundy Ave, San Jose, CA 95131CA1984-07$0
SubordinateCalifornia School Employees Association2045 Lundy Ave, San Jose, CA 95131CA1984-07$0
Number of affiliated organizations
California839
Total839

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