Civic Intelligence

Escondido Educators Retirement Supplementary Benefits Trust

990 • Fiscal year 2024 • EIN 20-6264555

Jul 01, 2023 to Jun 30, 2024 • Filed on May 14, 2025

Organization Profile
15435 Innovation Drive Ste 225San Diego, CA 92128

(760) 432-0587

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.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

82nd percentile

34%

Higher net margin than 82% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

60th percentile

11%

Faster asset growth than 60% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

6.0%

Faster revenue growth than 45% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$11,020,629

Up $1,072,957 (+11%) from 2023

Net Assets

Up

$11,009,668

Up $1,073,003 (+11%) from 2023

Liabilities

Down

$10,961

Down $46 (-0.4%) from 2023

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin82nd percentile

Revenue

Up

$1,675,006

Up $95,053 (+6.0%) from 2023

Expenses

Down

$1,112,454

Down $5,262 (-0.5%) from 2023

Net Income

Up

$562,552

Up $100,315 (+22%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth60th 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

2024

Assets$11,020,629
Liabilities$10,961
Net Assets$11,009,668
Open 2024 Filing

Operations Trend

Revenue Growth45th 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

2024

Revenue$1,675,006
Expenses$1,112,454
Net Income$562,552
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,675,006
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$9,673,789$10,570,765▲ $896,976
Cash and Non-Interest-Bearing Accounts$167,453$329,661▲ $162,208
Accounts Receivable$88,512$98,555▲ $10,043
Savings and Temporary Cash Investments$16,706$16,714▲ $8
Prepaid Expenses and Deferred Charges$460$1,851▲ $1,391
Total Assets$9,947,672$11,020,629▲ $1,072,957
Other Assets Total$752$3,083▲ $2,331
Liabilities
Accounts Payable and Accrued Expenses$11,007$10,961▼ $46
Total Liabilities$11,007$10,961▼ $46
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,936,665$11,009,668▲ $1,073,003
Total Net Assets Fund Balance$9,936,665$11,009,668▲ $1,073,003
Total Liabilities and Net Assets / Fund Balance$9,947,672$11,020,629▲ $1,072,957
Compensation and Service Providers
Top Officer Pay47th 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
$1,287,565
Investment Income
$387,441
Other Revenue
$0
Change in Net Assets
$562,552

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,185,457
Total Revenue per Audited Statements
$2,185,457
Total Revenue per Form 990
$2,185,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,327
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$1,039,127--$1,039,127
Fees for Services Accounting$19,738$43,748-$63,486
Fees for Services Legal$4,092--$4,092
Other Expenses$440$4,865-$440
Office Expenses-$418-$418
Depreciation Depletion-$26-$26
Total Functional Expenses$1,063,397$49,057$0$1,112,454

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,112,454
Total Expenses per Audited Statements$1,112,454
Total Expenses per Form 990$1,112,454
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

“The mandatory trustee duties requires the board of trust 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 form time to time.”

Filing and Contact Details

Filer

Filer Name
Escondido Educators Retirement
EIN
20-6264555
Address
15435 INNOVATION DRIVE STE 225, SAN DIEGO, CA 92128

Signing Officer

Name
Douglas Moss
Title
Trustee
Phone
7607465679
Signed
2025-05-14
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 92025-4862
Preparer
Adele J Cunningham-car
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/ExplanationTxt5THE MANDATORY TRUSTEE DUTIES REQUIRES THE BOARD OF TRUST 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 FORM TIME TO TIME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART VI LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART VI LINE 11A
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART VI LINE 19 CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART VI LINE 19 CONTINUED
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ESCONDIDO UNION HIGH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0330691577
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1956001096
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TEACHERSUNION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0TEACHERS ASSN 5333 MISSION CTR RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1SCHOOL DISTRICT 302 N MIDWAY DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN DIEGO
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd1920272708
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09947672
IRS990/TotalAssetsEOYAmt011020629
IRS990/TotalAssetsGrp/BOYAmt09947672
IRS990/TotalAssetsGrp/EOYAmt011020629
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049057
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01063397
IRS990/TotalFunctionalExpensesGrp/TotalAmt01112454
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011007
IRS990/TotalLiabilitiesEOYAmt010961
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IRS990/TotalLiabilitiesGrp/EOYAmt010961
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IRS990/TotalProgramServiceExpensesAmt01039127
IRS990/TotalProgramServiceRevenueAmt01287565
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01675006
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01675006
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09947672
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011020629
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ESCONDIDO
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IRS990/USAddress/ZIPCd092026
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IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUGLAS MOSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07607465679
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESCONDIDO EDUCATORS RETIREMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SUPPLEMENTARY BENEFITS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ESCO
ReturnHeader/Filer/EIN0206264555
ReturnHeader/Filer/USAddress/AddressLine1Txt015435 INNOVATION DRIVE STE 225
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030391203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AJ CUNNINGHAM & ASSOCIATES
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ESCONDIDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920254862
ReturnHeader/PreparerPersonGrp/PhoneNum07604320587
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE J CUNNINGHAM-CAR
ReturnHeader/ReturnTs02025-05-14T16:37:49-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,020,629
Liabilities
$10,961
Net assets
$11,009,668
Revenue
$1,675,006
Expenses
$1,112,454
Net income
$562,552
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