California Files

People › Board of Equalization

Nelson Esparza

Board Member, Equalization Board

Running in 2026: Board of Equalization Member District 1 (June 2) “Teacher/Economist/Councilmember” · Board of Equalization Member District 1 (November 3) “Teacher/Economist/Councilmember”

Form 700 statements

StatementFiledWhat it lists
2026 Candidate
Board Member, Equalization Board
2026-03-051 businesses & trusts, 4 income

Findings

None.

Campaign money: Board of Equalization Member District 1

$315,773itemized, 111 contributions
$0from the candidate (incl. loans)

Plus $26,300 in 9 contributions reported within 24 hours since their latest full report, which ends 2026-09-19: not yet in the totals above (they'll move into them, not be added twice, when the next full report comes in).

State Building and Construction Trades Council of California PAC $9,800 2026-10-09 · Eric Rawn $5,000 2026-09-22 · State Center Federation of Teachers - Committee on Political Education (SCFT-COPE) - California Federation of Teachers (cft) $5,000 2026-09-30 · California Federation of Teachers COPE $1,500 2026-09-21 · Lorena Lugo $1,500 2026-09-22 · Douglas Gordon $1,000 2026-09-26 · IBEW Local #100 C.O.P.E. $1,000 2026-10-07 · Kuldip Thusu $1,000 2026-09-23 · James Costa $500 2026-09-22

Where their outside money comes from

IndividualsBusinessesTrade, professional and issue groupsLabor unionsTribal governmentsPolitical partiesOther candidates and officeholders

Plus $96,198 of their own money and from their earlier campaigns' committees. Compare with all state candidates →

How it was spent: $449,301

Consultants$149,788
Contributions to others$137,178
Campaign paraphernalia, misc.$48,758
Legal and accounting$28,912
TV and cable$27,645
Filing and ballot fees$13,744
Fundraising events$10,033
Candidate travel and meals$9,480
Meetings and appearances$5,599
Office expenses$4,180

Largest payees: J&Z Strategies $149,279 Internet and email · Nelson Esparza for Board of Equalization 2026 $95,917 Contributions to others · Esparza For SCCCD Trustee 2026 $34,359 Transfers to their other committees · Grindstone Field Solutions,LLC $20,269 Campaign paraphernalia, misc. · Daniel C Weitzman LLC $20,000 Consultants · Nossaman LLP $15,521 Legal and accounting · Secretary of State $13,744 Filing and ballot fees · Bains CPA, Inc $13,391 Legal and accounting

Payments on their full reports (Form 460 Schedule E) covering 2025–2026, by the FPPC's expense codes; a consultant's payments to others (ads, mail) show under the consultant.

Top contributorsTypeTotal
Esparza for Senate 2026
Fresno
Committee$95,916.83
SEIU California State Council Small Contributor Committee
Sacramento
Small contributor cmte$39,200
United Domestic Workers of America Action Fund
Sacramento
Small contributor cmte$19,600
Bruce Ratcliffe
Teacher · Fresno Unified School District · Fresno
Person$9,300
California Democratic Party
Sacramento
Party$9,060.58
UA local 246 Plumbers and Pipefitters Cope Committee
Fresno
Small contributor cmte$8,500
American Federation of State, County & Municipal Employees - CA People (AFSCME CA People) Small Contributor Committee
Sacramento
Small contributor cmte$5,900
Bill Betts
President · Betts Company · Fresno
Person$5,500
Jerry Dyer for Mayor 2024
Fresno
Committee$5,500
Amritpal Pannu
Doctor · Amritpal Pannu · Madera
Person$5,500
Sheet Metal Workers Local Union 104 Political Commitee
Livermore
Committee$5,500
State Center Federation of Teachers - Committee on Political Education (SCFT-COPE) - California Federation of Teachers (cft)
Fresno
Committee$5,500
Tyler Maxwell for Fresno City Council 2024
Fresno
Committee$5,500
Sheet Metal Workers 104 District 2
San Ramon
Small contributor cmte$5,400
California Federation of Teachers COPE
Sacramento
Small contributor cmte$5,000

Committees: Esparza for Board of Equalization 2026, Esparza for Senate 2026, Nelson Esparza for Board of Equalization 2026. From the Secretary of State's Cal-Access export; reports covering 2025–2026.

Their donors also gave to

Their largest donors who also funded other 2026 state candidates.

DonorTo themCandidates fundedBy party
SEIU California State Council Small Contributor Committee
Labor union · Sacramento
$39,20042
United Domestic Workers of America Action Fund
Labor union · Sacramento
$19,60052
California Democratic Party
Party committee · Sacramento
$9,06137
UA local 246 Plumbers and Pipefitters Cope Committee
Labor union · Fresno
$8,5004
American Federation of State, County & Municipal Employees - CA People (AFSCME CA People) Small Contributor Committee
Labor union · Sacramento
$5,90039
Tyler Maxwell for Fresno City Council 2024
Group or PAC · Fresno
$5,5002
Jerry Dyer for Mayor 2024
Candidate or officeholder committee · Fresno
$5,5002
California Federation of Teachers COPE
Labor union · Sacramento
$5,00052
California Teachers Association/Association for Better Citizenship
Labor union · Burlingame
$5,00043
Fresno Laborers Local 294 PAC
Labor union · Sacramento
$3,5002
Perea for Assembly 2026
Candidate or officeholder committee · Sacramento
$3,0006
Fresno City Employees Association PAC
Labor union · Fresno
$2,5002
Kyle Kirkland
Casino Executive, Club One Casino · Fresno
$2,0002
SSS Hospitality Investments Inc.
Business · Fresno
$2,0002
James Martinez
Chief of Staff, Access Plus Capital · Fresno
$1,0503