Civic Intelligence

Escondido Educators Retirement Supplementary Benefits Trust

990 • Fiscal year 2018 • EIN 20-6264555

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 06, 2018

Organization Profile
1535 Grand Ave Ste ASan Marcos, CA 92078

(760) 744-4108

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Net Margin

83rd percentile

32%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2018

Asset Growth

58th percentile

6.0%

Faster asset growth than 58% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

0.2%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$7,608,963

Up $429,067 (+6.0%) from 2017

Net Assets

Up

$7,598,825

Up $425,766 (+5.9%) from 2017

Liabilities

Up

$10,138

Up $3,301 (+48%) from 2017

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin83rd percentile

Revenue

Up

$1,343,240

Up $2,033 (+0.2%) from 2017

Expenses

Up

$917,473

Up $102,296 (+13%) from 2017

Net Income

Down

$425,767

Down $100,263 (-19%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $4,694,614Liabilities 2011: $5,573Net Assets 2011: $4,689,0412011Assets 2012: $5,031,473Liabilities 2012: $6,495Net Assets 2012: $5,024,9782012Assets 2013: $5,555,945Liabilities 2013: $9,406Net Assets 2013: $5,546,5392013Assets 2014: $6,246,688Liabilities 2014: $5,437Net Assets 2014: $6,241,2512014Assets 2015: $6,443,084Liabilities 2015: $6,440Net Assets 2015: $6,436,6442015Assets 2016: $6,652,252Liabilities 2016: $5,224Net Assets 2016: $6,647,0282016Assets 2017: $7,179,896Liabilities 2017: $6,837Net Assets 2017: $7,173,0592017Assets 2018: $7,608,963Liabilities 2018: $10,138Net Assets 2018: $7,598,8252018Assets 2019: $8,273,917Liabilities 2019: $10,958Net Assets 2019: $8,262,9592019Assets 2020: $8,680,942Liabilities 2020: $13,357Net Assets 2020: $8,667,5852020Assets 2021: $10,379,353Liabilities 2021: $11,891Net Assets 2021: $10,367,4622021Assets 2022: $9,163,785Liabilities 2022: $15,615Net Assets 2022: $9,148,1702022Assets 2023: $9,947,672Liabilities 2023: $11,007Net Assets 2023: $9,936,6652023Assets 2024: $11,020,629Liabilities 2024: $10,961Net Assets 2024: $11,009,6682024Assets 2025: $12,249,258Liabilities 2025: $13,492Net Assets 2025: $12,235,7662025

Highlighted filing

2018

Assets$7,608,963
Liabilities$10,138
Net Assets$7,598,825
Open 2018 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2011: $1,232,210Expenses 2011: $305,937Net Income 2011: $926,2732011Revenue 2012: $719,119Expenses 2012: $383,182Net Income 2012: $335,9372012Revenue 2013: $995,104Expenses 2013: $473,543Net Income 2013: $521,5612013Revenue 2014: $1,280,909Expenses 2014: $586,197Net Income 2014: $694,7122014Revenue 2015: $874,243Expenses 2015: $678,850Net Income 2015: $195,3932015Revenue 2016: $943,508Expenses 2016: $733,124Net Income 2016: $210,3842016Revenue 2017: $1,341,207Expenses 2017: $815,177Net Income 2017: $526,0302017Revenue 2018: $1,343,240Expenses 2018: $917,473Net Income 2018: $425,7672018Revenue 2019: $1,522,088Expenses 2019: $992,562Net Income 2019: $529,5262019Revenue 2020: $1,576,061Expenses 2020: $1,094,807Net Income 2020: $481,2542020Revenue 2021: $1,422,771Expenses 2021: $1,116,127Net Income 2021: $306,6442021Revenue 2022: $1,616,936Expenses 2022: $1,141,236Net Income 2022: $475,7002022Revenue 2023: $1,579,953Expenses 2023: $1,117,716Net Income 2023: $462,2372023Revenue 2024: $1,675,006Expenses 2024: $1,112,454Net Income 2024: $562,5522024Revenue 2025: $2,161,200Expenses 2025: $1,263,533Net Income 2025: $897,6672025

Highlighted filing

2018

Revenue$1,343,240
Expenses$917,473
Net Income$425,767
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 6, 2018
Return Version
2017v2.2
Gross Receipts
$1,343,240
Mission and Program Overview

Mission

The primary purpose of the escondido educators retirement supplementary benefits trust is to supplement health insurance premiums for retired employees

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,759,780$7,194,149▲ $434,369
Savings and Temporary Cash Investments$250,279$240,295▼ $9,984
Cash and Non-Interest-Bearing Accounts$98,062$96,711▼ $1,351
Accounts Receivable$71,237$75,979▲ $4,742
Prepaid Expenses and Deferred Charges$351$1,668▲ $1,317
Total Assets$7,179,896$7,608,963▲ $429,067
Other Assets Total$187$161▼ $26
Liabilities
Accounts Payable and Accrued Expenses$6,837$10,138▲ $3,301
Total Liabilities$6,837$10,138▲ $3,301
Net Assets / Fund Balance
Unrestricted Net Assets$7,173,059$7,598,825▲ $425,766
Total Net Assets Fund Balance$7,173,059$7,598,825▲ $425,766
Total Liabilities and Net Assets / Fund Balance$7,179,896$7,608,963▲ $429,067
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Clay BrownTrustee
David AraizaTrustee
Douglas MossTrustee
Laura BowersoxTrustee
Robin MarksTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$998,798
Investment Income
$386,190
Other Revenue
$-41,748
Change in Net Assets
$425,767

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,343,240
Total Revenue per Audited Statements
$1,343,240
Total Revenue per Form 990
$1,343,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$917,473
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$858,143$3,786-$858,143
Fees for Services Accounting$12,928$38,782-$51,710
Fees for Services Legal$540$1,620-$2,160
Office Expenses-$1,648-$1,648
Depreciation Depletion-$26-$26
Total Functional Expenses$871,611$45,862$0$917,473

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$917,473
Total Expenses per Audited Statements$917,473
Total Expenses per Form 990$917,473
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 Part VI Line 9

“Robin marks 1105 hidden trail escondido ca 92026 clay brown 3240 mary lane escondido ca 92025 laura bowersox 25240 jesmond dene hts pl escondido ca 92026 douglas moss 25851 holly avenue escondido ca 92026”

Form 990 Part VI Line 11A

“The form 990 is reviewed by the independent cpa after being completed by the enrolled agent it is then presented to the chair trustee for his review and signature all trustees receive a copy of the 990 that has been filed with the irs”

Form 990 Part VI Line 12C

“The written conflict of interest policy and procedures requires each member of the board of trustees to annually disclose potential conflicts of themselves or their family”

Form 990 Part VI Ine 12C Continued

“Members this is done at the beginning of each calendar year and/or at the beginning of the trustees term of service. The contract administrator monitors the signed disclosure forms”

Form 990 Part VI Line 12C Continued

“And is prepared to present to the board of trustess if there are any interests that could give rise to conflicts”

Form 990 Part VI Line 19

“The mandatory trustee duties requires the board of trustees maintain and provide for inspection at the contract administrator's office a summary of the trust's most recent”

Form 990 Part VI Line 19 Continued

“Audited financial statements and actuarial report. Upon written request make the trust's plan documents reasonably available for inspection by interested persons at the principal office of the trust and at such other suitable”

Form 990 Part VI Line 19 Continued

“Places as the board may designate from time to time.”

Filing and Contact Details

Filer

Filer Name
Escondido Educators Retirement
EIN
20-6264555
Phone
7607444108
Address
1535 GRAND AVE STE A, SAN MARCOS, CA 92078

Signing Officer

Name
Robin Marks
Title
Trustee
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Lee Marks
Formed
2005
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Aj Cunningham & Associates
Address
403 W 5TH AVE STE A, ESCONDIDO, CA 92025-4851
Preparer
Adele J Cunningham Ea
Phone
7604320587
Raw XML Appendix339 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBIN MARKS 1105 HIDDEN TRAIL ESCONDIDO CA 92026 CLAY BROWN 3240 MARY LANE ESCONDIDO CA 92025 LAURA BOWERSOX 25240 JESMOND DENE HTS PL ESCONDIDO CA 92026 DOUGLAS MOSS 25851 HOLLY AVENUE ESCONDIDO CA 92026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE INDEPENDENT CPA AFTER BEING COMPLETED BY THE ENROLLED AGENT IT IS THEN PRESENTED TO THE CHAIR TRUSTEE FOR HIS REVIEW AND SIGNATURE ALL TRUSTEES RECEIVE A COPY OF THE 990 THAT HAS BEEN FILED WITH THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE WRITTEN CONFLICT OF INTEREST POLICY AND PROCEDURES REQUIRES EACH MEMBER OF THE BOARD OF TRUSTEES TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS OF THEMSELVES OR THEIR FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS THIS IS DONE AT THE BEGINNING OF EACH CALENDAR YEAR AND/OR AT THE BEGINNING OF THE TRUSTEES TERM OF SERVICE. THE CONTRACT ADMINISTRATOR MONITORS THE SIGNED DISCLOSURE FORMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AND IS PREPARED TO PRESENT TO THE BOARD OF TRUSTESS IF THERE ARE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE MANDATORY TRUSTEE DUTIES REQUIRES THE BOARD OF TRUSTEES MAINTAIN AND PROVIDE FOR INSPECTION AT THE CONTRACT ADMINISTRATOR'S OFFICE A SUMMARY OF THE TRUST'S MOST RECENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUDITED FINANCIAL STATEMENTS AND ACTUARIAL REPORT. UPON WRITTEN REQUEST MAKE THE TRUST'S PLAN DOCUMENTS REASONABLY AVAILABLE FOR INSPECTION BY INTERESTED PERSONS AT THE PRINCIPAL OFFICE OF THE TRUST AND AT SUCH OTHER SUITABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PLACES AS THE BOARD MAY DESIGNATE FROM TIME TO TIME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART VI LINE 9
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART VI LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART VI INE 12C CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART VI LINE 12C CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART VI LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART VI LINE 19 CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART VI LINE 19 CONTINUED
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ESCONDIDO UNION HIGH
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1956001096
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1SCHOOL DISTRICT 302 N MIDWAY DR
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07179896
IRS990/TotalAssetsEOYAmt07608963
IRS990/TotalAssetsGrp/BOYAmt07179896
IRS990/TotalAssetsGrp/EOYAmt07608963
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045862
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0871611
IRS990/TotalFunctionalExpensesGrp/TotalAmt0917473
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06837
IRS990/TotalLiabilitiesEOYAmt010138
IRS990/TotalLiabilitiesGrp/BOYAmt06837
IRS990/TotalLiabilitiesGrp/EOYAmt010138
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07598825
IRS990/TotalProgramServiceExpensesAmt0871611
IRS990/TotalProgramServiceRevenueAmt0998798
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01343240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01343240
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07179896
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07608963
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07173059
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07598825
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ESCONDIDO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092026
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN MARKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESCONDIDO EDUCATORS RETIREMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SUPPLEMENTARY BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ESCO
ReturnHeader/Filer/EIN0206264555
ReturnHeader/Filer/PhoneNum07607444108
ReturnHeader/Filer/USAddress/AddressLine1Txt01535 GRAND AVE STE A
ReturnHeader/Filer/USAddress/CityNm0SAN MARCOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092078
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId071173FE83F351C6DB24AC68CA7FCF8BF1480FFC4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId071173FE83F351C6DB24AC68CA7FCF8BF1480FFC4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.226.146.223
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030391203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AJ CUNNINGHAM & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0403 W 5TH AVE STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ESCONDIDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920254851
ReturnHeader/PreparerPersonGrp/PhoneNum07604320587
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE J CUNNINGHAM EA
ReturnHeader/ReturnTs02018-11-07T17:00:16-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,608,963
Liabilities
$10,138
Net assets
$7,598,825
Revenue
$1,343,240
Expenses
$917,473
Net income
$425,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.2$0.01$12.2$2.16$1.26$0.90
2024Detailed filing. Detailed filing data is available for this year.$11.0$0.01$11.0$1.68$1.11$0.56
2023Detailed filing. Detailed filing data is available for this year.$9.95$0.01$9.94$1.58$1.12$0.46
2022Detailed filing. Detailed filing data is available for this year.$9.16$0.02$9.15$1.62$1.14$0.48
2021Detailed filing. Detailed filing data is available for this year.$10.4$0.01$10.4$1.42$1.12$0.31
2020Detailed filing. Detailed filing data is available for this year.$8.68$0.01$8.67$1.58$1.09$0.48
2019Detailed filing. Detailed filing data is available for this year.$8.27$0.01$8.26$1.52$0.99$0.53
2018Detailed filing. Detailed filing data is available for this year.$7.61$0.01$7.60$1.34$0.92$0.43
2017Detailed filing. Detailed filing data is available for this year.$7.18$0.01$7.17$1.34$0.82$0.53
2016Detailed filing. Detailed filing data is available for this year.$6.65$0.01$6.65$0.94$0.73$0.21
2015Detailed filing. Detailed filing data is available for this year.$6.44$0.01$6.44$0.87$0.68$0.20
2014Detailed filing. Detailed filing data is available for this year.$6.25$0.01$6.24$1.28$0.59$0.69
2013Summary only. Only limited summary data is available for this year.$5.56$0.01$5.55$1.00$0.47$0.52
2012Summary only. Only limited summary data is available for this year.$5.03$0.01$5.02$0.72$0.38$0.34
2011Summary only. Only limited summary data is available for this year.$4.69$0.01$4.69$1.23$0.31$0.93