Civic Intelligence

Saddleback Valley Educators Association

990 • Fiscal year 2024 • EIN 23-7328590

Sep 01, 2023 to Aug 31, 2024 • Filed on Jul 15, 2025

25909 PalaMission Viejo, CA 92691

(949) 951-5373

Siviq Scores

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

Liabilities / Assets

91st percentile

0.24x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

0.59x

Higher debt load relative to revenue than 95% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

83rd percentile

26%

Higher net margin than 83% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$11,277

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

47th percentile

3.7%

Faster asset growth than 47% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

9.1%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$788,778

Up $27,980 (+3.7%) from 2023

Net Assets

Up

$600,638

Up $82,531 (+16%) from 2023

Liabilities

Down

$188,140

Down $54,551 (-22%) from 2023

Revenue

Up

$321,265

Up $26,882 (+9.1%) from 2023

Expenses

Up

$238,734

Up $24,408 (+11%) from 2023

Net Income

Up

$82,531

Up $2,474 (+3.1%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $351,305Liabilities 2013: $31,820Net Assets 2013: $319,4852013Assets 2014: $387,141Liabilities 2014: $46,537Net Assets 2014: $340,6042014Assets 2015: $449,805Liabilities 2015: $5,152Net Assets 2015: $444,6532015Assets 2016: $515,596Liabilities 2016: $8,547Net Assets 2016: $507,0492016Assets 2017: $542,115Liabilities 2017: $11,116Net Assets 2017: $530,9992017Assets 2018: $605,054Liabilities 2018: $23,738Net Assets 2018: $581,3162018Assets 2019: $4,853Net Assets 2019: $581,0662019Assets 2020: $537,444Liabilities 2020: $54,728Net Assets 2020: $482,7162020Assets 2021: $471,507Liabilities 2021: $0Net Assets 2021: $471,5072021Assets 2022: $456,517Liabilities 2022: $18,467Net Assets 2022: $438,0502022Assets 2023: $760,798Liabilities 2023: $242,691Net Assets 2023: $518,1072023Assets 2024: $788,778Liabilities 2024: $188,140Net Assets 2024: $600,6382024Assets 2025: $746,830Liabilities 2025: $132,731Net Assets 2025: $614,0992025

Highlighted filing

2024

Assets$788,778
Liabilities$188,140
Net Assets$600,638

Operations Trend

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

$400K$200K$0-$200KExpenses 2013: $343,0362013Revenue 2014: $327,529Expenses 2014: $306,410Net Income 2014: $21,1192014Revenue 2015: $379,449Expenses 2015: $275,398Net Income 2015: $104,0512015Revenue 2016: $349,066Expenses 2016: $286,670Net Income 2016: $62,3962016Revenue 2017: $354,755Expenses 2017: $330,804Net Income 2017: $23,9512017Revenue 2018: $347,682Expenses 2018: $297,365Net Income 2018: $50,3172018Revenue 2019: $0Expenses 2019: $250Net Income 2019: -$2502019Revenue 2020: $283,969Expenses 2020: $355,490Net Income 2020: -$71,5212020Revenue 2021: $272,714Expenses 2021: $283,923Net Income 2021: -$11,2092021Revenue 2022: $279,571Expenses 2022: $313,028Net Income 2022: -$33,4572022Revenue 2023: $294,383Expenses 2023: $214,326Net Income 2023: $80,0572023Revenue 2024: $321,265Expenses 2024: $238,734Net Income 2024: $82,5312024Revenue 2025: $327,094Expenses 2025: $313,633Net Income 2025: $13,4612025

Highlighted filing

2024

Revenue$321,265
Expenses$238,734
Net Income$82,531
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$321,265
Mission and Program Overview

Mission

To promote the welfare and economic interests of the employees of the saddleback valley school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$350,775$453,911▲ $103,136
Savings and Temporary Cash Investments$134,528$132,038▼ $2,490
Accounts Receivable$11,512--
Land, Buildings, and Equipment, Net$9,213$8,624▼ $589
Prepaid Expenses and Deferred Charges$14,056$7,058▼ $6,998
Total Assets$760,798$788,778▲ $27,980
Other Assets Total$240,714$187,147▼ $53,567
Liabilities
Other Liabilities$240,714$187,147▼ $53,567
Accounts Payable and Accrued Expenses$1,977$993▼ $984
Total Liabilities$242,691$188,140▼ $54,551
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$496,082$580,611▲ $84,529
Net Assets With Donor Restrictions$22,025$20,027▼ $1,998
Total Net Assets Fund Balance$518,107$600,638▲ $82,531
Total Liabilities and Net Assets / Fund Balance$760,798$788,778▲ $27,980

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,624$122,468$131,092
Leasehold Improvements$0$6,407$6,407
Other Assets Org$187,147--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joyanne GoodfellowPresidentPT$11,277$11,277
Frank WernerBargaining Chair-$9,932$9,932
Juli StowersCTA State Council Rep-$5,767$5,767
Toni FieldsTreasurer-$5,623$5,623
Dan MorenoVice President-$5,382$5,382
Erin MaguireSecretary-$3,845$3,845
Andi SuterBargaining Team-$3,460$3,460
Caryn AndersonBargaining Team-$3,460$3,460
Mike LeeBargaining Team-$3,460$3,460
Mike BartetzkoCTA State Council Rep-$2,563$2,563
Rozie SundstedtRep-at-large-$2,392$2,392
Stephanie JonesRep-at-large-$2,392$2,392

Board Members and Trustees

NameTitle
Frank OppedisanoExecutive Director
Elise GreysonBargaining Team
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$312,595
Investment Income
$2,114
Other Revenue
$6,556
Change in Net Assets
$82,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$321,265
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$24,706
Total Revenue per Audited Statements
$345,971
Total Revenue per Form 990
$321,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,546
Salaries, Compensation, and Employee Benefits$74,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$73,340-$73,340
Current Officers, Directors, Trustees, and Key Employees$59,553--$59,553
Conferences and Meetings$28,081--$28,081
Payroll Taxes$14,635--$14,635
All Other Expenses$9,312$1,850-$11,162
Fees for Services Accounting-$8,053-$8,053
Information Technology-$4,475-$4,475
Other Expenses$4,200$4,404-$4,200
Depreciation Depletion-$1,726-$1,726
Insurance-$1,117-$1,117
Office Expenses-$427-$427
Total Functional Expenses$138,325$100,409$0$238,734

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$260,815
Expenses per Audited Statements$238,734
Total Expenses per Form 990$238,734
Expenses Not Reported on Form 990$22,081
Expenses Not Reported on Financial Statements$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$187,147
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The president and treasurer review and approve the 990

Form 990, Part VI, Section B, Line 15

Statistical data for the surrounding area is gathered and reviewed to determine average salary for specific job requirements and responsibilities

Form 990, Part VI, Section C, Line 19

Upon written request the organization will make available the governing documents, policies and/or financial statements

Filing and Contact Details

Filer

Filer Name
Saddleback Valley Educators Association
EIN
23-7328590
Phone
9499515373
Address
25909 PALA, MISSION VIEJO, CA 92691

Signing Officer

Name
Mandy Degroote
Title
President
Phone
9499515373
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joyanne Goodfellow
Formed
1973
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
14
Volunteers
0

Preparer

Firm
Smith Marion & Co
Address
1940 ORANGE TREE LANE SUITE 100, REDLANDS, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

PAC INCOME 24,706.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

PAC EXPENSE 22,081.

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IRS990/OtherLiabilitiesGrp/BOYAmt0240714
IRS990/OtherLiabilitiesGrp/EOYAmt0187147
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06556
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06556
IRS990/OtherRevenueTotalAmt06556
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt014635
IRS990/PayrollTaxesGrp/TotalAmt014635
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014056
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07058
IRS990/PrincipalOfficerNm0JOYANNE GOODFELLOW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0312595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0312595
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01016
IRS990/PYOtherExpensesAmt0126237
IRS990/PYOtherRevenueAmt016861
IRS990/PYProgramServiceRevenueAmt0276506
IRS990/PYRevenuesLessExpensesAmt080057
IRS990/PYSalariesCompEmpBnftPaidAmt088089
IRS990/PYTotalExpensesAmt0214326
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0294383
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt082531
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0312595
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0134528
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132038
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt08624
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122468
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0131092
IRS990ScheduleD/ExpensesNotReportedAmt022081
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0238734
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06407
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06407
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0187147
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE
IRS990ScheduleD/OtherExpensesIncludedAmt022081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0187147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt024706
IRS990ScheduleD/RevenueNotReportedAmt024706
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0321265
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PAC INCOME 24,706.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PAC EXPENSE 22,081.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08624
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0187147
IRS990ScheduleD/TotalExpensesPerForm990Amt0238734
IRS990ScheduleD/TotalLiabilityAmt0187147
IRS990ScheduleD/TotalRevenuePerForm990Amt0321265
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0345971
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0260815
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND TREASURER REVIEW AND APPROVE THE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STATISTICAL DATA FOR THE SURROUNDING AREA IS GATHERED AND REVIEWED TO DETERMINE AVERAGE SALARY FOR SPECIFIC JOB REQUIREMENTS AND RESPONSIBILITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON WRITTEN REQUEST THE ORGANIZATION WILL MAKE AVAILABLE THE GOVERNING DOCUMENTS, POLICIES AND/OR FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0760798
IRS990/TotalAssetsEOYAmt0788778
IRS990/TotalAssetsGrp/BOYAmt0760798
IRS990/TotalAssetsGrp/EOYAmt0788778
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100409
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0138325
IRS990/TotalFunctionalExpensesGrp/TotalAmt0238734
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0242691
IRS990/TotalLiabilitiesEOYAmt0188140
IRS990/TotalLiabilitiesGrp/BOYAmt0242691
IRS990/TotalLiabilitiesGrp/EOYAmt0188140
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0518107
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0600638
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0138325
IRS990/TotalProgramServiceRevenueAmt0312595
IRS990/TotalReportableCompFromOrgAmt059553
IRS990/TotalRevenueGrp/ExclusionAmt02114
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0319151
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0321265
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0760798
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0788778
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025909 PALA
IRS990/USAddress/CityNm0MISSION VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092691
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.MYSVEA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MANDY DEGROOTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09499515373
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SADDLEBACK VALLEY EDUCATORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SADD
ReturnHeader/Filer/EIN0237328590
ReturnHeader/Filer/PhoneNum09499515373
ReturnHeader/Filer/USAddress/AddressLine1Txt025909 PALA
ReturnHeader/Filer/USAddress/CityNm0MISSION VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092691
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831445511
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH MARION & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01940 ORANGE TREE LANE SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REDLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092374

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