CATER (Coalition of Anaheim Taxpayers for Economic Responsibility), which identifies itself as a 501(c)(4) public benefit non-profit organization focused on transparency and accountability in government, has either not filed a form 990 from September 2013 through the end of July 2015 or has asked the IRS for an extension in filing which the IRS has not yet received.
What’s a Form 990? From a TurboTax website, this simple explanation:
Most tax-exempt organizations that have gross receipts of at least $200,000 or assets worth at least $500,000 must file Form 990 on an annual basis. Some organizations, such as political organizations, churches and other religious organizations, are exempt from filing an annual Form 990.
Form 990 initially requires the organization to describe its mission or other significant activities. The organization must then disclose financial details on its revenues, expenses, assets and liabilities.
The IRS also wants to ensure that the organization is worthy of maintaining its tax-exempt status and requires more details on the types of activities it engages in during the year. A significant portion of the form requires information on how the organization is governed, and specifically requests the names of its officers, directors, highly compensated employees and other employees who are involved with managing the organization. An organization that over-compensates its management may jeopardize its tax-exempt status with the IRS.
Part IV of Form 990 provides a detailed checklist of supporting documents that may be required depending on the answers given to a list of questions. For example, many tax-exempt organizations must file a Schedule B, Schedule of Contributors, listing all contributions it receives during the year. (so we’ll be able to see who’s writing those big checks to CATER that Cynthia Ward said happened on Anaheim Blog)
A Schedule C may also be necessary to report the political activities of a tax-exempt organization. Other documents include a Schedule D to provide more detailed financial statements, a Schedule F to report the organization’s level of activity outside the United States and a Schedule G to describe the organization’s fundraising activities.
Tax-exempt organizations with less than $200,000 of gross receipts and less than $500,000 in assets can file Form 990-EZ, which is the “short form” version of Form 990. However, private foundations must file Form 990-PF and black lung benefit trusts must file Form 990-BL.
The shortest version of Form 990, the Form 990-N, can only be filed by organizations with gross receipts of $50,000 or less. Form 990-N is referred to as an “e-postcard” since it can only be filed online and requires minimal information. Any organization that fails to file the appropriate Form 990 for three consecutive years risks having its tax-exempt status revoked by the IRS.
We filed a request for a copy of the organization’s 990 filings last month. Last week, a letter came in from the IRS which said simply, “We’re unable to provide a copy of the Form(s) 990 for the organization and tax year(s) or period(s) you requested. Our records show the return(s) is unavailable.”
In comments on a July 2015 post on Anaheim Blog, CATE counsel and Orange Juice Blogger Greg Diamond sidesteps direct questions about CATER’s 990 filings.
This exchange occurred:
One Who Knows Something
But there is no record on any online nonprofit database of CATER filing a Form 990. Not on Guidestar or ProPublica or FoundationCenter or the IRS website.
According to the IRS:
“Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.
If you do not file your e-Postcard on time, the IRS will send you a reminder notice. There is no penalty assessment for late filing the e-Postcard, but an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year. Watch the IRS YouTube presentation.
Due Date of the e-Postcard
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year.”
If Greg’s grousing about not getting paid is any guide, CATER falls into the “less than $50K” in gross receipts category, so you should have been able to file the postcard Form 990 quickly and easily. Have you?
Greg Diamond
-
We’re fine. Thanks.
One Who Knows SomethingWhat does that mean? Have you filed the required Form 990s or not?
Greg DiamondI’ll tell you in person. We can meet at your place.
What’s the big dealA 990 and c4 application must be made available upon request and without need to identify the person making the request during business hours at the nonprofit. Failure to do so is illegal. I’d think a nonprofits council would know that.
One Who Knows SomethingAs Greg is never at a loss for words, I’ll take his refusal to answer the question as a “no, CATER hasn’t filed Form 990s.” And the previous commenter is correct. Strange that Greg Diamond, spends hours going on about what others a legally required to do, ignores this legal obligation.
There’s a simple solution, Greg. CATER can walk its talk about transparency by posting the Form 990s it has filed with the IRS on the CATER website. Consider this a request that you do so, and as the previous commenter noted, the requester has no obligation to disclose their identity.
CATER’s president, Cynthia Ward, admonished one of the anonymous commenters on the string with these words: ”
CATER is a corporate entity that is not a charity, and not a public agency, and your belief that CATER is required to follow standards for those organizations is as misinformed as your belief that, “reads bad” works as a shaming device. CATER has been legally formed without your input or approval, as public approbation is not a requirement for filing with the IRS. Your opinion of CATER has as much impact on its legal status as your opinion of carrots has on their existence, or YOUR dislike of carrots might have on MY right to eat carrots.
CATER owes you nothing outside the requirements of the law, which CATER is following religiously. The fact that CATER’s mission seems to seriously piss you off is merely a bonus in my otherwise routine day.
As far as I can tell, you would amend the legal standards to include these additional “violations,” which live in your head, but not in actual reality;
CATER only has two publicly disclosed officers, in blatant violation of YOUR OPINION of minimum requirements for incorporation!
CATER has the nerve to enforce our rights as citizens in requiring public agencies to follow the law!
Her statement leaves me somewhat confused with the text on CATER’s own website. Ward says CATER is a corporate entity. The website says CATER is a 501(c)(4) public benefit non-profit. There is a considerable amount of confusion about what CATER really is, how it’s funded and what’s required of them to report. But one thing we know for certain — there are no form 990s filed with the IRS on CATER’s behalf which explains their lawyer’s evasive answered on the question from the peanut gallery.
Thanks for bringing this to my attention. I am not sure what’s going on here — ,y understanding had been exactly what I stated to the anonymous person grilling me on AnaheimBlog — but I will check with our attorney handling our incorporation (who is currently on vacation), determine the basis for the problem, and fix it.
I know that we do have state corporate status, and I know that our receipts have been low enough since inception as not to require much disclosure.
I don’t believe that those donors who have desired anonymity have to worry about their identities being revealed, but I’ll reserve my thinking on that for after the consultation mentioned above.
Have we more to discuss here until then?
As CATER is not an IE or PAC, I believe all donors must be identified per section B. There’s no $99 threshold for non-disclosure. But I think transparency is good, don’t you Mr. Diamond?
I’m sure that you’ll understand why I’m not going to rely on your “belief.” It would not only be foolish, but in this case it’s unnecessary.
The bigger issue is your smugness in deflecting answers. I believe you knew these forms weren’t filed and blew smoke to avoid direct answers. So you know, I also called the IRS to get more clarity for this story.
Well, I suppose that that’s a bright side to this. You’re wrong in your belief, of course — and I hardly need a strong reason to have not wanted to put up with questioning from anonymous interrogators bearing me ill will.
For now, I don’t really care what you think. At some point, though, I may have to submit a sworn declaration of some sort — and I’ll say exactly what I’ve already said. (And I’m still not convinced that there hadn’t been some mistake on the IRS’s end. As I said, I plan to find out.)
If after I file such a declaration you say that it’s your “opinion” that I’m lying, then I’m going to continue not to care, because most people around you have learned not to credit it. But if you then start asserting that it is a FACT that I intentionally lied under oath, then we will escalate to a new level of conflict.
Meanwhile, think what you think — wrong as usual.
Better get to work on those docs Greg. Maybe we will finally be rid of his bloviating for a few meetings in Anaheim.
Greg wrote: “CATER does not represent the opinions of the taxpayers, which the Council majority, Staff, and their supporters brazenly manipulate through lies and misdirection. It represents their *interests*. And interest is growing in their interests, as the Council oversteps yet again.”
So when I mentioned seeing all those mid class families at Disneyland and you asked if I saw their tax returns, Ill turn this around on you to ask if you have polled every Anaheim resident to gain approval that CATER is acting in their best interests?
Its a two way street after all.
You seem to have moved on from the topic of this post to the usual sort of pointless harangue. Fun as it would be to pursue it, given its lack of urgency I will pass for now.
CATER has cost Anaheim taxpayers more than $150K; you haven’t won a thing. You sue when Tait doesn’t get his way.
You lied or thought this was done. Smug to the end. The IRS made a mistake? You did. CATER did. You preach transparency and hide behind a shield. Practice what you preach
I don’t care what you think either.
I wasn’t going to comment, as I am making a focused effort to avoid toxic people, but I am not going to let your petty snarkfest go without response.
Dan, did you notice the actual language of the response? The IRS did not say they have no form 990 as you claim, they have told you they are “unable to provide a copy” and “return unavailable.” Now there are a whole mess of reasons for why you might not have access to our (private) information, regarding a private organization that is funded with private dollars and thus frankly none of your business, but the point is, why do you care?
Seriously. You are not an Anaheim resident, nothing we do affects you in the slightest, unless (like Greg) you are defending the views of your CLIENTS. So what stake do you have in slinging mud at those who have not harmed you and are merely trying to make our community (not your community) a better place by ensuring that public funds are allocated in open meetings while following the law? Is that not a basic obligation of government?
Dan, how do you feel about playing the part of the neighborhood bully, by hassling a grass roots organization whose only actions have been in defense of citizens’ rights? Look at what CATER has done to date;
Filed Public Records Act requests, a legal and ethical action.
Warned the City of Anaheim when they refused to provide Public Records as required by State Law, and then filed litigation to enforce our rights to Public Records only after exhausting other attempts to overcome the City’s unlawful refusal to disclose information we had the right to access.
Demanded the City follow Open Meetings laws as required by State Brown Act and remedy the violation when they failed to follow open meetings laws.
Filed litigation to enforce our rights to open meetings as government conducts the PEOPLES business.
Demanded the City comply with the City Charter, which demands the right to vote before leaders obligate our future funds with bond payments.
BTW the 2014-15 Grand Jury AGREED with CATER and called out Anaheim and their abuse of APFA to obligate citizens to hundreds of millions in unfunded liability without a vote. Are you going to say the Grand Jury is wrong too?
Every one of these issues is legal, moral, ethical. Yet you behave as though we are stealing lollipops from small children at a birthday party. Yes, we know, you liked the Stadium deal because you enjoy the ball games subsidized by me-the Anaheim taxpayer funding the Stadium since it was built. But your love of the game does not justify government LYING to its citizens to get their own way, and then covering up the lie. This is what CATER has uncovered over the course of litigation. Have you considered the public perception of you when you defend that behavior and/or verbally attack those who have donated time, talent, and treasure to standing up for the rights of Anaheim citizens for open and fair government?
In all the attacks being hurled at my friends and me, you and the echo chamber don’t even bother posing arguments in favor of what the Anaheim Council majority has done, you merely go on the warpath to personally slander and mock those who are merely demanding that the law be followed in doing the peoples’ business.
I don’t know what stake you have in attacking people in another city who have not harmed you in any way, but have at it, because CATER has done nothing wrong.
Cynthia, thanks for chiming in. When I got the letter, I called the IRS to get clarity. They gave me three scenarios why the form 990s aren’t on file. One didn’t apply because CATER is around 2 years old. But they don’t have a copy of your filing because it hasn’t been filed and there’s no record you filed for an extension. That’s it. If you are really the organization you pretend to be, a 501c, you have to file a 990. The IRS doesn’t know you. You haven’t filed the required documents. And nice try at a smokescreen, but there isn’t a whole lotta reasons why this info isn’t available. The IRS has no reason to lie.
You really can’t be holier than thou when your own house is a mess.
The courts continues shoot down CATER’s legal challenges; you lost on the Convention Center expansion which cost middle class union workers jobs at a time they really could have used them My understanding is CATER’s been removed as a plaintiff in the Angels case and Cynthia had to refile as the sole plaintiff with the complaint restricted to did city staff provide everything asked for in the PRA. I’m sure there’s a lawsuit brewing over the Disney deal too. CATER exists solely to sue Anaheim when Mayor Tait doesn’t get his way.
Your understanding is imperfect. I will say for now that, once again, the city prevailed in one count with an argument that will make citizens first wince, and then shake their fists and yell, at what the City believes is legal.
You strive to avoid “toxic people” yet you hang out with Greg Diamond, the most disliked and poorly thought of person in OC Politics. Thats rich.
Cynthia. You are toxic. How do You live with yourself?
Hat tip to the anon commenters at AnaheimBlog for pointing out CATER’s website now says their 501 C status with the IRS is “pending.” Which means someone never did it in the first place and when called on it, CATER’s lawyer said “we’re fine.” Nope.
Why the fuss Greg and Cynthia?
Why not just admit you made a mistake or explain it away as an oversight. Instead you bring all this unwanted attention to you and Tait, who has the most to lose if and whend it is revealrd he supports CATER.
There appears to be more you guys are lying about and trying to conceal.
Tell me Cynthia, what is the current status of CATER? Are you a corporation? Or are you a 501C? Did the IRS even approve your non-profit status?
I see no reason for us to elaborate on the initial response I posted above. I would hope that you would have both read and comprehended it by now.
You can keep howling and demanding answers prior to my investigating what happened here, but it’s not going to speed anything up. We’ll investigate in whatever time it takes and remedite as necessary — just as we should.
Further inquiries will be met with our repeating our unanswered questions about the actions of the Anaheim City government, which you’re welcome to help us publicize and pursue.
One would think you would have made sure CATER was in full compliance after all the questions on the Form 990s last month. You’re a pathetic excuse for legal counsel.
Was my previous comment too complicated for you? Do I need to use smaller words?
I’m not going to argue here (or at Matt Cunningham’s sister-blog) with fictional people or with stranger-than-fictional people such as our host. When there’s an update, I’ll provide it.
I’m not fictional; and clearly, you’re in a tough spot to defend CATER’s non-compliance with the IRS. I did speak with another person at the IRS who assured me, if the form was on file with them that they would provide it. They do not have it. Is that clear enough for you and Cynthia?
The shameless, humiliating display this morning by Greg, Cynthia, Donna, Vern and Jeff at the Fullerton courthouse exemplifies what’s wrong with society.
Yeesina is a pawn. Used by these race baiting, self serving “activists”. Lucky for them, there is an endless supply of uneducated women like Rojas out there.
Hey Yessie. Where was your husband this morning?
Justice SEVED? By all means give us some more DETAILS about all those people who WEREN’T there this morning. Your commenter is hallucinating, Dan.
From what I understand, Yesenia (learn to spell her name, scum) took the deal the DA offered her. It was not just, but it’s what she felt she had to do for her family.
And how is anybody using her, scumbag? She does what she wants. Her husband was at work as usual, and what the hell business is that of yours anyway, anonymous scum? If you ever actually DO show up at the Fullerton courthouse, let me know so I can be there, because I’d be glad to punch you in the nose.
Vern, if a family member of mine had to go to court, I’d take time off from work to be there
Typical Dan response: he’s better than Yesenia and her family because he can (allegedly) afford to take off work.
Vern, it has nothing to do with being better than anyone. It’s about being there to support your spouse or child or sibling or parent. I’m sorry your own personal experience makes that hard for you to comprehend, but since you posted at nearly 2am, it’s probably the booze talking
Vern, you threatening anyone with physical violence is hysterical…unless you’re behind the wheel of a car and have had a few….then I’d worry about innocents.
Were you at the Courthouse? Did you see me there?
Vern, don’t give this anonymous person any hints.
I wasn’t; not sure if our commenters was or not. But you did say the hearing was this week and you identified yourself as her lawyer. If you weren’t there, you’d have some explaining to do.
“Not sure if our commenters was there or not.”
You mean the scumbag who wrote, “The shameless, humiliating display this morning by Greg, Cynthia, Donna, Vern and Jeff at the Fullerton courthouse exemplifies what’s wrong with society.”
And at least four of those five people weren’t even there? Your anonymous commenters are shameless liars. But go ahead and stick with them, they are your natural allies.
Note to Mike Lifet; your comment was deleted. Tone it down; stop mentioning people who weren’t there and have nothing to do with the post.
Vern, your blog has its share of shameless liars which you’ve allowed to say all sorts of things over the years. I continue to delete comments that I view as defamatory — two of them directed at you. I don’t edit comments; they run as is or they are deleted completely.
Theresa Smith published a video on FB that features Rojas paying her booking fee’s in pennies! Hundreds of dollars in rolled up coins!
Prominetnly featured in that vidoe is YOU Vern Nelson egging her on along with Donna Asceveda. I suppose in addition to moral support, I suppose you two know your way around a courtroom pretty well. So that’s a plus.
A lawyer? With that kind of spelling and punctuation? Kudos on overcoming such rough odds in your life!
Weenie.
Probably written on a cell phone; Greg makes typos like this too.
Always making that same old “cell phone typo” excuse for yourself and your beloved peanut gallery.
Gratuitous apostrophe in “fee’s” is not a typo. Spelling of “Asceveda” is not a typo. Writing “I suppose” twice in one sentence is not a typo. Your choir of nasty anonymous commenters are illiterate, hating scumbags, but they are what keeps this blog alive. So love them.
says the guy with his own share of nasty anon commenters….yeah, the commenter has lots of spelling and grammatical errors. I don’t fix them. Our policy is the comment runs warts and all or not at all. I deleted a very nasty one about YOU yesterday.
See, this is how it always is trying to have a conversation with you or Matt Cunningham. I don’t know if there’s something wrong with both your brains, or if this is conscious, intentional behavior for “consultants” or PR people. But apparently your memory of who said what only goes back to the last thing the other person said.
I don’t give a damn that your commenters are mostly illiterate and that you don’t correct them. Of course you shouldn’t, and probably couldn’t.
All I had said was that I doubt this fellow or gal is really a lawyer when they write the way they do. And you predictably jumped in to defend them as though they’re on your side somehow.
Since you are the “genius” of this bunch (LOL) you wanna put into slightly more comprehensible words you guys’ critique of Yesenia?
I’m not your monkey Vern. I’m busy with other stories.
You say that a lot. It’s one of your favorite expressions. I don’t know where you got it – if it’s from some lame movie I haven’t seen, or if you were actually called a monkey a lot as a youth. But I imagine I could have a more intelligent conversation with a monkey.
I say it because it’s true. Keep telling me what to do or what I should do according to you and I’ll give the same answer. And I am certain that you have many “intelligent conversations” with monkeys when you’re on your half in the bag. How are those AA meetings going
Dan – Time for a new “cake”……
So Vern. Are you OK posting the video FEATURING YOU from last week? It would be pretty hard to dismiss your involvement.
I presume this posts rests within the guidelines. It mentions NO ONE not directly involved, but if headed, will clearly demonstrate the previos posters points.
CATER is a vehicle for people to make a quick buck and get famous. Even if it’s on the backs of the poor. Publish the video. You’ll see first hand how Tait’s/ Vern’s clown car rolls.
I can’t imagine what you think you (and your imaginary anonymous friends) have got your anonymous noses up into.
Greg wasn’t at North Court that morning; I wasn’t; Cynthia wasn’t; Jeff wasn’t; I think Donna mighta been. SO WHAT? A “shameless humiliating display” we all indulged in? Oh, enlighten us. Yesenia after a lot of soul-searching decided to take the deal the DA offered her. You’re imagining something else happened?
I did show up to help her pay her fees at the Anaheim treasurer’s office with pennies, cuz she’s my friend. Is that the shameless humiliating display?
And what does ANY of this have to do with Tom Tait, OR CATER? Nothing.
Get lost.
So what was the deal? A fine? Community service?
Look it up yourself. It puts me in a bad mood. She shouldnta had to plead guilty to anything, but that’s justice around here for poor people who speak up too much.
Now excuse me while I go back home to the REAL Liberal OC.
awwww Vern. Be my monkey and do things I tell you to do. How does that feel Pendejo?
I postedvthis at the OJB ON August 27, 2015. It NEVER APPEARED:
I think “truck drivin’ mike” is Greg Diamond.
I believe Greg is so obsessed with blogging he has gone the way of creating “fake” internet idendities. He (GD) claims to know who this character is….how the hell would he. And what kind of moron eould post anonomously yet allow Greg Diamond access to his persona?
The walls are closing in around Mr. Diamond. When he does not post…..Mike does.
The lonley BREA apartment/office is getting hotter, smaller and more diffacult to manage.
truck drivin’ mike… come on Greg. Your imagination is failing……
No Joesph, you’re way off. Truck drivin’ mike (previously “willie deville”) is a newport republican who’s been commenting on our blog long before greg was around (and doesnt use caps.) He seems to be rich, conservative but libertarian, and has a good sense of humor, often playing an exaggerated selfish rich guy role .. but is also disappointingly reactionary and unsympathetic to victims of police violence among other things. There’s hardly anything about him resembling Greg. Well… they both seem to be lawyers. It would take a moron, possibly with a name like Joesph, to think they’re the same person.
Also some total hating dickwad has been using the name “truck drivin mike” on some other blogs, just to confuse you more. But that’s actually probably you.
Good night.
Who cares about this – other than a few mean-spirited crooks that are pissed off CATER has exposed their scams?
Keep up the good work CATER. You will be judged by the character of your enemies. And that character is awfully low.
Non -profit status pending with IRS; just imagine what Ward and Company does if PAPERWORK isn’t done correctly at Anaheim City hall?