Civic Intelligence

Escondido Educators Retirement Supplementary Benefits Trust

990 • Fiscal year 2022 • EIN 20-6264555

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

Organization Profile
5333 Mission Center Rd Ste 200San Diego, CA 92108

(760) 432-0587

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

Net Margin

82nd percentile

29%

Higher net margin than 82% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2022 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2022

Asset Growth

31st percentile

-12%

Faster asset growth than 31% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

78th percentile

14%

Faster revenue growth than 78% of similar nonprofits.

2022 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$9,163,785

Down $1,215,568 (-12%) from 2021

Net Assets

Down

$9,148,170

Down $1,219,292 (-12%) from 2021

Liabilities

Up

$15,615

Up $3,724 (+31%) from 2021

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin82nd percentile

Revenue

Up

$1,616,936

Up $194,165 (+14%) from 2021

Expenses

Up

$1,141,236

Up $25,109 (+2.2%) from 2021

Net Income

Up

$475,700

Up $169,056 (+55%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2022

Assets$9,163,785
Liabilities$15,615
Net Assets$9,148,170
Open 2022 Filing

Operations Trend

Revenue Growth78th 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

2022

Revenue$1,616,936
Expenses$1,141,236
Net Income$475,700
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.1
Gross Receipts
$1,616,936
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$9,996,043$8,791,732▼ $1,204,311
Savings and Temporary Cash Investments$216,592$216,667▲ $75
Accounts Receivable$77,628$82,277▲ $4,649
Cash and Non-Interest-Bearing Accounts$87,275$71,238▼ $16,037
Prepaid Expenses and Deferred Charges$1,732$1,057▼ $675
Total Assets$10,379,353$9,163,785▼ $1,215,568
Other Assets Total$83$814▲ $731
Liabilities
Accounts Payable and Accrued Expenses$11,891$15,615▲ $3,724
Total Liabilities$11,891$15,615▲ $3,724
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,367,462$9,148,170▼ $1,219,292
Total Net Assets Fund Balance$10,367,462$9,148,170▼ $1,219,292
Total Liabilities and Net Assets / Fund Balance$10,379,353$9,163,785▼ $1,215,568
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Clay BrownTrustee
Douglas MossTrustee
Erin ClarkTrustee
Joe GelorminiTrustee
Trish StepanekTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,126,162
Investment Income
$490,774
Other Revenue
$0
Change in Net Assets
$475,700

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,616,936
Total Revenue per Audited Statements
$1,616,936
Total Revenue per Form 990
$1,616,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,995
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
Benefits to Members$1,072,241--$1,072,241
Fees for Services Accounting$23,024$40,618-$63,642
Fees for Services Legal-$520-$520
Office Expenses-$466-$466
Other Expenses-$400-$400
Depreciation Depletion-$26-$26
Total Functional Expenses$1,095,265$45,971$0$1,141,236

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,141,236
Total Expenses per Audited Statements$1,141,236
Total Expenses per Form 990$1,141,236
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 35% controlled entity
No
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

“Douglas moss 25851 holly avenue escondido ca 92026 clay brown 3240 mary lane escondido ca 92029 trish stepanek 2355 summercreek way escondido ca 92029 joseph gelormini 1756 round tree drive oceanside ca 92056”

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 Line 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 trustees if there are any interest that could give rise to conflicts”

Form 990 Part VI Line 19

“Teh 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 requiest 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 form time to time.”

Filing and Contact Details

Filer

Filer Name
Escondido Educators Retirement
EIN
20-6264555
Address
5333 MISSION CENTER RD STE 200, SAN DIEGO, CA 92108

Signing Officer

Name
Douglas Moss
Title
Trustee
Phone
7607465679
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Moss
Formed
2005
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Aj Cunningham & Associates
Address
350 W 5TH AVE SUITE 220, ESCONDIDO, CA 92025
Preparer
Adele J Cunningham
Phone
7604320587
Raw XML Appendix337 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/ExplanationTxt0DOUGLAS MOSS 25851 HOLLY AVENUE ESCONDIDO CA 92026 CLAY BROWN 3240 MARY LANE ESCONDIDO CA 92029 TRISH STEPANEK 2355 SUMMERCREEK WAY ESCONDIDO CA 92029 JOSEPH GELORMINI 1756 ROUND TREE DRIVE OCEANSIDE CA 92056
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 TRUSTEES IF THERE ARE ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TEH 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 REQUIEST 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 FORM 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 LINE 12C CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART VI LINE 12C CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART VI LINE 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART VI LINE 19 CONTINUED
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-05
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ReturnHeader/ReturnTs02023-05-12T13:09:49-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DOUGLAS
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ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,163,785
Liabilities
$15,615
Net assets
$9,148,170
Revenue
$1,616,936
Expenses
$1,141,236
Net income
$475,700
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