California Files

Races › Board of Equalization

Board of Equalization Member District 4

June 2, 2026 primary · the general

CandidateForm 700FindingsRaisedTheir ownSpent
Martín Arias D
Taxpayer Advocate/Boardmember
2026 Candidate
1 gifts
—$244,929$45,000$233,037
Cody Petterson D
Equalization Boardmember Deputy
2026 Candidate
2 businesses & trusts
—$31,825$9,800$32,670
Tom Umberg D
Small Businessman/Senator
2025 Annual
19 investments, 2 businesses & trusts, 12 gifts, 1 travel
1$2,330,624—$2,863,110
Denis Bilodeau R
Taxpayer Association President
2026 Candidate
13 investments, 1 businesses & trusts, 1 real property, 1 income
1$63,448$100,000$58,869
Gardner C. Osborne L
Enrolled Agent
2026 Candidate
44 investments, 1 businesses & trusts, 1 real property, 2 income
————

Raised: itemized contributions to the candidate's controlled committees on Cal-Access reports covering 2025–2026 (latest amendments only). Their own: contributions and loans from the candidate. A candidate for federal office (U.S. House) reports to the FEC, not Cal-Access.

Outside spending

$334,532 spent by independent committees for or against this race's candidates (24-hour reports, Form 496). The candidates don't control it.

AgainstCandidateFor
$334,532
SpenderFor / againstAmount
Advance California, Sponsored by California Apartment Association
2026-05-07 – 2026-05-18 · latest report
for Tom Umberg$214,793
JOBSPAC, A BI-PARTISAN COALITION OF CALIFORNIA EMPLOYERS, SPONSORED BY THE CALIFORNIA CHAMBER OF COMMERCE
2026-05-22 · latest report
for Tom Umberg$100,000
Advance California, Sponsored by California Apartment Association and California Life Sciences
2026-05-05 · latest report
for Tom Umberg$16,185
San Diego Labor Coalition, Sponsored by Laborers' International Union of North America Local 89
2026-05-26 – 2026-05-27 · latest report
for Tom Umberg$3,554

Expenditures of $1,000 or more within 90 days of the election, reported within 24 hours; earlier spending is reported on other forms not shown here.

Donors to more than one candidate here

4 donors gave to two or more of this race's candidates (all their contributions to each, 2025–2026).

DonorGave toIn this race
Ryan, LLC
Business · Dallas · registered lobbyist employer
Martín Arias $3,000 · Tom Umberg $4,500$7,500
Apartment Association of Orange County PAC
Group or PAC · Anaheim
Martín Arias $2,500 · Tom Umberg $2,500 · Denis Bilodeau $2,500$7,500
Secretary of State
Business · Sacramento
Tom Umberg $575 · Denis Bilodeau $1,800$2,375
Southwest Airlines
Business · Dallas · registered lobbyist employer
Martín Arias $352 · Tom Umberg $1,500$1,852