TY 2021 Form 990 Schedule O

efile Public Visual Render ObjectId: 202301929349300750 - Submission: 2023-07-11 TIN: 94-0362310

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

CALIFORNIA TEACHERS ASSOCIATION

Employer identification number

94-0362310

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE MEMBERS OF THE CALIFORNIA TEACHERS ASSOCIATION VOTE FOR DELEGATES TO THE STATE COUNCIL OF EDUCATION. THE DELEGATES OF THE STATE COUNCIL OF EDUCATION ELECT THE CTA BOARD OF DIRECTORS AND THE CTA OFFICERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERS OF THE CALIFORNIA TEACHERS ASSOCIATION VOTE FOR DELEGATES TO THE STATE COUNCIL OF EDUCATION. THE DELEGATES OF THE STATE COUNCIL OF EDUCATION ELECT THE CTA BOARD OF DIRECTORS AND THE CTA OFFICERS.
FORM 990, PART VI, SECTION A, LINE 7B	THE MEMBERS OF THE CALIFORNIA TEACHERS ASSOCIATION VOTE FOR DELEGATES TO THE STATE COUNCIL OF EDUCATION. THE DELEGATES OF THE STATE COUNCIL OF EDUCATION ELECT THE CTA BOARD OF DIRECTORS AND THE CTA OFFICERS. STATE COUNCIL APPROVES CERTAIN DECISIONS OUTLINED IN THE ORGANIZATION'S BYLAWS AND/OR STANDING RULES INCLUDING BUT NOT LIMITED TO THE APPROVAL OF THE ANNUAL BUDGET.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. IT IS REVIEWED INTERNALLY. A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CTA CONFLICT OF INTEREST POLICY WAS ADOPTED BY THE BOARD OF DIRECTORS IN 1994. EMPLOYEES ARE REQUIRED TO DISCLOSE TO THE ASSOCIATION ANY CURRENT OR CONTEMPLATED ACTIVITY, INTEREST OR RELATIONSHIP OF THE EMPLOYEE'S OR IMMEDIATE FAMILY MEMBER WHICH MIGHT CREATE OR APPEAR TO CREATE A CONFLICT OF INTEREST UNDER THE TERMS AND PROVISION OF THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15	EXECUTIVE OFFICER AND MANAGEMENT COMPENSATION POLICY ADOPTED BY THE BOARD OF DIRECTORS AND REVIEWED ANNUALLY. COMPENSATION ADJUSTMENTS FOR OFFICERS AND MANAGERS ARE BASED ON CHANGE TO TEACHER AVERAGE SALARY IN THE STATE OF CALIFORNIA.
FORM 990, PART VI, SECTION C, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC EXCEPT THOSE PRESCRIBED BY STATE AND FEDERAL REGULATIONS.
FORM 990, PART XI, LINE 9:	CTA/ABC IS AN IRC SECTION 127 ORGANIZATION AND A SEPARATE 990 HAS BEEN FILED FOR THE ENTITY. DECONSOLIDATE CTA/ABC NET INCOME (LOSS) 308,595.
TANGIBLE PROPERTY ELECTION:	SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION: ORGANIZATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER TREAS. REG. 1.263(A)-1(F) FOR ALL ELIGIBLE AMOUNTS PAID OR INCURRED DURING THE TAXABLE YEAR. SECTION 1.263(A)-3(N) CAPITALIZATION ELECTION: ORGANIZATION HEREBY ELECTS TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER TREAS. REG. 1.263(A)-3(N). THE COSTS WERE INCURRED DURING THE TAXABLE YEAR IN THE ELECTING ORGANIZATION TRADE OR BUSINESS AND THE ELECTING ORGANIZATION TREATS SUCH COSTS AS CAPITAL EXPENDITURES ON ITS BOOKS AND RECORDS.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

FORM 990, PART VI, SECTION A, LINE 7A

FORM 990, PART VI, SECTION A, LINE 7B

THE MEMBERS OF THE CALIFORNIA TEACHERS ASSOCIATION VOTE FOR DELEGATES TO THE STATE COUNCIL OF EDUCATION. THE DELEGATES OF THE STATE COUNCIL OF EDUCATION ELECT THE CTA BOARD OF DIRECTORS AND THE CTA OFFICERS. STATE COUNCIL APPROVES CERTAIN DECISIONS OUTLINED IN THE ORGANIZATION'S BYLAWS AND/OR STANDING RULES INCLUDING BUT NOT LIMITED TO THE APPROVAL OF THE ANNUAL BUDGET.

FORM 990, PART VI, SECTION B, LINE 11B

THE 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. IT IS REVIEWED INTERNALLY. A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

THE CTA CONFLICT OF INTEREST POLICY WAS ADOPTED BY THE BOARD OF DIRECTORS IN 1994. EMPLOYEES ARE REQUIRED TO DISCLOSE TO THE ASSOCIATION ANY CURRENT OR CONTEMPLATED ACTIVITY, INTEREST OR RELATIONSHIP OF THE EMPLOYEE'S OR IMMEDIATE FAMILY MEMBER WHICH MIGHT CREATE OR APPEAR TO CREATE A CONFLICT OF INTEREST UNDER THE TERMS AND PROVISION OF THE POLICY.

FORM 990, PART VI, SECTION B, LINE 15

EXECUTIVE OFFICER AND MANAGEMENT COMPENSATION POLICY ADOPTED BY THE BOARD OF DIRECTORS AND REVIEWED ANNUALLY. COMPENSATION ADJUSTMENTS FOR OFFICERS AND MANAGERS ARE BASED ON CHANGE TO TEACHER AVERAGE SALARY IN THE STATE OF CALIFORNIA.

FORM 990, PART VI, SECTION C, LINE 19

NO DOCUMENTS AVAILABLE TO THE PUBLIC EXCEPT THOSE PRESCRIBED BY STATE AND FEDERAL REGULATIONS.

FORM 990, PART XI, LINE 9:

CTA/ABC IS AN IRC SECTION 127 ORGANIZATION AND A SEPARATE 990 HAS BEEN FILED FOR THE ENTITY. DECONSOLIDATE CTA/ABC NET INCOME (LOSS) 308,595.

TANGIBLE PROPERTY ELECTION:

SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION: ORGANIZATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER TREAS. REG. 1.263(A)-1(F) FOR ALL ELIGIBLE AMOUNTS PAID OR INCURRED DURING THE TAXABLE YEAR. SECTION 1.263(A)-3(N) CAPITALIZATION ELECTION: ORGANIZATION HEREBY ELECTS TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER TREAS. REG. 1.263(A)-3(N). THE COSTS WERE INCURRED DURING THE TAXABLE YEAR IN THE ELECTING ORGANIZATION TRADE OR BUSINESS AND THE ELECTING ORGANIZATION TREATS SUCH COSTS AS CAPITAL EXPENDITURES ON ITS BOOKS AND RECORDS.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

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