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.
right arrow Attach to Form 990 or 990-EZ.
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OMB No. 1545-0047
2022
Open to Public
Inspection
Name of the organization
California Interscholastic Federation
Central Section
Employer identification number

95-1997061
Return Reference Explanation
Form 990, Part VI, Section A, Line 6 Membership in the California Interscholastic Federation shall be open to representatives from public and private high schools of the State of California. Such representatives from leagues in the Section shall be duly elected and serve on the Board of Managers.The Central Section of the CIF is governed by the board of managers, whose voting members include representatives from member leagues, superintendents, school board associations and private schools.
Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.
Form 990, Part VI, Section B, Line 12c Members of the board of manager review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.
Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD OF MANAGERS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ON A PERIODIC BASIS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM AUTHORITATIVE SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. FINAL SALARY LEVELS ARE BASED UPON 10 LOCAL SCHOOL DISTRICT AVERAGE COMPENSATION LEVELS FOR COMPARABLE POSITIONS. FINAL RECOMMENDATIONS ARE APPROVED BY THE BOARD OF MANAGERS.
Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.
Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Kingsburg, California.
Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Many of the legal and operational documents are posted on (and accessible from) the organization's website at www.cifscs.org.
Form 990, Part XI, Line 9 pension accrual adjustment = -$136044
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2022


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