TY 2018 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) Jason Chrest......................................................................
President

2.00
.................

(2) Tim Green......................................................................
1st VP

2.00
.................

(3) Laura Anderson......................................................................
2nd VP

2.00
.................

(4) Linda Olsen......................................................................
Secretary

2.00
.................

(5) Denise Newberry......................................................................
Treasurer

4.00
.................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1	284,620
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	5,650
e	Add lines 2a through 2d .....................	2e	5,650
3	Subtract line 2e from line 1..................	3	278,970
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	278,970

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1	226,121
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	15,769
e	Add lines 2a through 2d....................	2e	15,769
3	Subtract line 2e from line 1...................	3	210,352
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	210,352

Return Reference	Explanation
Part X, Line 2:	In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an Association, management believes that all of the positions taken by the Association in its federal and state income tax returns are more likely than not to be sustained upon examination. The Association files returns in the US Federal jurisdiction and the State of California. The Association's federal income tax returns for the prior three years and beyond remain subject to examination by the Internal Revenue Service. The Association's California tax returns for the prior four years and beyond remain subject to examination by the Franchise Tax Board.
Part XI, Line 2d - Other Adjustments:	PAC activity 5,650.
Part XII, Line 2d - Other Adjustments:	PAC activity 15,769.

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

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.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

California Teachers Association
Hemet Teachers Association

Employer identification number

33-0025331

Return Reference	Explanation
Form 990, Part VI, Section A, line 6	Members of the Association consists of dues paying certificated school employees from the Hemet Unified School District.
Form 990, Part VI, Section A, line 7a	The General Membership elects the Executive Board to represent them in all matters related to employment conditions and employer-employee relations.
Form 990, Part VI, Section B, line 10b	The Association is affiliated with California Teachers Association (CTA) & the National Educators Association (NEA). There is no written policies and/or procedures in which the Association governs the activities of CTA & NEA.
Form 990, Part VI, Section B, line 11b	A copy of the tax return is made available to all board members, who have an opportunity to review, revise, and/or approve the tax return prior to submission.
Form 990, Part VI, Section B, line 12c	At the beginning of the fiscal year the board is required to disclose any possible conflicts.
Form 990, Part VI, Section C, line 19	Upon written request the Association will provide copies of the governing documents, policies and financial statements.
Form 990, Part IX, line 24e	Equipment leases: Program service expenses 5,918. Management and general expenses 1,479. Fundraising expenses 0. Total expenses 7,397. State and Rep Council: Program service expenses 5,466. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,466. Repairs and Maintenance: Program service expenses 3,414. Management and general expenses 853. Fundraising expenses 0. Total expenses 4,267. Scholarships: Program service expenses 3,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,000. Contingency: Program service expenses 2,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,000. NEA Delegates: Program service expenses 2,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,000. Member & Public relations: Program service expenses 1,906. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,906. Negotiations: Program service expenses 1,376. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,376. Elections: Program service expenses 969. Management and general expenses 0. Fundraising expenses 0. Total expenses 969. Courtesy: Program service expenses 255. Management and general expenses 0. Fundraising expenses 0. Total expenses 255.
Form 990, Part XII; Line 2c	There have been no changes from prior years in the oversight of the audit or the selection process for the independent accountant.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: To represent its members in employer-employee related matters including, but not limited to, wages, hours and other terms and conditions of employment and other specific purposes.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	243,492	278,682
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	157	288
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	243,649	278,970
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	43,862	49,723
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 747
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	135,101	160,629
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	178,963	210,352
19	Revenue less expenses. Subtract line 18 from line 12.......	64,686	68,618
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	309,533	373,618
21	Total liabilities (Part X, line 26).............	11,237	6,704
22	Net assets or fund balances. Subtract line 21 from line 20.....	298,296	366,914

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 180,889 including grants of $ ) (Revenue $ 278,862 )
	To represent its members in employer-employee related matters including but not limited to, wages, hours and other terms and conditions of employment and other specific purposes.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses180,889

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......

		Business Code
2a	Membership dues	900099	253,097	253,097
b	CTA local escrow	900099	25,585	25,585
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		278,682

3 Investment income (including dividends, interest, and othersimilar amounts) ......			288			288
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			278,970	278,682	0	288

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to domestic individuals. See Part IV, line 22
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	9,000	9,000
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	37,423	33,681	3,742
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	3,300		3,300
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	5,960		5,960
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	8,964	6,153	2,811
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	15,453	12,362	3,091
17	Travel ............	2,420	2,420
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	4,382	4,382
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,790	1,432	358
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Release time	37,367	33,631	2,989	747
b	Training	20,666	16,533	4,133
c	Stipends	20,150	20,150
d	Member Engagement	14,841	14,841
e	All other expenses	28,636	26,304	2,332
25	Total functional expenses. Add lines 1 through 24e	210,352	180,889	28,716	747
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			83,717	1	144,073
2	Savings and temporary cash investments .........			221,087	2	224,816
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	42,188
b	Less: accumulated depreciation	10b	38,506	3,682	10c	3,682
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			1,047	15	1,047
16	Total assets. Add lines 1 through 15 (must equal line 34)...			309,533	16	373,618

17	Accounts payable and accrued expenses .....	11,237	17	6,704
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	11,237	26	6,704

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	298,296	27	366,914
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	298,296	33	366,914
34	Total liabilities and net assets/fund balances ........	309,533	34	373,618

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....	42,188	38,506	3,682
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				3,682

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII