California Files

Mike A Gipson › Form 700

Mike A Gipson: 2026 Candidate statement

Candidate 2026
Board Member, Equalization Board · due 2026-03-06
Filed
2026-03-04 · signed 03/04/2026 02:47 PM
Source
Read from the FPPC's structured data, checked against the PDF · the PDF (6 p.) · FPPC portal

Findings

Context Travel payments

Lists $30,383.33 in travel paid by others (9 payments)

Largest: Madrid, Spain ($14,423.71, California Foundation on the Environment & the Economy), Maui, Hawaii ($4,783.32, Independent Voter Project), Nayarit, Mexico ($4,011.52, Independent Voter Project). 9 of 9 are listed as gifts.

What to check
  • Who paid, and for what: speeches, conferences and nonprofit-paid travel are treated differently (Schedule E instructions).
  • Whether the paying organizations have business before the office.

Rule: Travel paid by others
“Travel payments from third parties (not your employer).”Form 700 (2025/2026), Types of reportable interests ✓ quoted from the saved copy · how this rule works

Context Campaign money

2 sources on this statement also gave to their campaign

Listed here and among the campaign's contributors in Cal-Access: California Democratic Party ($9,061), California Democratic Party ($9,061).

What to check
  • Context: a donor who is also an employer, client or gift-giver is public on both records.
  • Whether the official later acted on matters involving them (votes, contracts, recusals).

Rule: Campaign donors also on the statement

How this rule works

Schedule D · Gifts 11

FromGiftsTotal
California Association of REALTORS
915 L Street, Suite 1460 Sacramento, CA 95814
2025-04-29 · Food and beverage · $144.58
$144.58
California Democratic Party
1830 9th Street, Sacramento, CA 95811
2025-05-28 · Food and beverage · $69.47
2025-09-03 · Food and beverage · $73.61
$143.08
California Democratic Party
1830 9th Street, Sacramento, CA 95811
2025-12-02 · Wine from Bernardus Winery · $54.48
$54.48
California-Nevada Conference of Operating Engineers
555 Capitol Mall, Suite 400 Sacramento, CA 95814
2025-04-23 · Food and beverage · $74.59
$74.59
Hispanas Organized for Political Equality
634 South Spring Street, Suite 920 Los Angeles, CA 90014
2025-03-07 · Food · $72.31
$72.31
Kat Taylor
111 Sutter Street, 10th Floor San Francisco, CA 94104
2025-03-24 · Food and beverage · $161.33
$161.33
MN8 Energy LLC · from the PDF
200 West St, New York, NY 10282
2025-11-17 · Food and beverage · $172.21
$172.21
Recording Industry Association of America
1135 N. Poinsettia Place, Hollywood, CA 90026
2025-02-22 · Food and beverage · $224.09
$224.09
Smart Justice California
2443 Fillmore Street, Suite 134, San Francisco, CA 94115
2025-08-25 · Food and beverage · $129.15
$129.15
Western States Petroleum Association
1415 L St #900, Sacramento, CA 95814
2025-05-07 · Food and beverage · $131.56
$131.56
Wine Institute
915 L Street, Suite 1190, Sacramento, CA 95814
2025-03-10 · Food and beverage · $57.05
$57.05

Schedule E · Travel paid by others 9

Paid byTripAmount
CalChamber
1215 K. St. Suite 1400, Sacramento, CA 95814		Dana Point, CA · 2025-10-29 to 2025-10-30 · made a speech / panel · Gift$481.72
California Foundation on the Environment & the Economy · 501(c)(3)
920 11th Street, Sacramento, CA		Madrid, Spain · 2025-10-17 to 2025-10-29 · Gift$14,423.71
California Independent Petroleum Association
1001 K Street, Sixth Floor, Sacramento, CA		Newport Beach, CA · 2025-12-17 to 2025-12-18 · made a speech / panel · Gift$1,254.58
California Issues Forum · 501(c)(3)
1717 I Street, Sacramento, CA		La Jolla, CA · 2025-12-15 to 2025-12-17 · made a speech / panel · Gift$1,241
Council of State Governments · 501(c)(3)
1776 Avenue of the States, Chicago, IL		Chicago, IL · 2025-12-09 to 2025-12-13 · made a speech / panel · Gift$1,971.96
Independent Voter Project
PO Box 34431, San Diego, CA 92163		Nayarit, Mexico · 2025-07-27 to 2025-07-31 · made a speech / panel · Gift$4,011.52
Independent Voter Project
PO Box 34431, San Diego, CA 92163		Maui, Hawaii · 2025-11-16 to 2025-11-21 · made a speech / panel · Gift$4,783.32
JK Irwin Foundation* · 501(c)(3)
1100 N. Street, Suite 6D, Sacramento, CA		Montgomery, AL · 2025-10-07 to 2025-10-11 · Gift$1,510.73
Shared Energy Future Foundation · 501(c)(3)
1415 L ST #900, Sacramento, CA		Richmond, CA · 2025-08-07 to 2025-08-08 · Gift$704.79

The filer's comments

E Smart Justice, a project of Tides Advocacy, served as intermediary for JK Irwin Foundation*