Civic Intelligence

Washoe County School District Opeb Trust

990 • Fiscal year 2018 • EIN 26-2800962

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

Organization ProfileWWW.WASHOESCHOOLS.NET/PAGE/4331
425 E Ninth StReno, NV 89520-3425

(775) 348-0314

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Net Margin

5th percentile

-42%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

81st percentile

$197,031

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Asset Growth

2nd percentile

-62%

Faster asset growth than 2% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

100th percentile

841%

Faster revenue growth than 100% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets21st percentile

Assets

Down

$24,006,001

Down $38,387,650 (-62%) from 2017

Net Assets

Down

$24,006,001

Down $38,387,650 (-62%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin5th percentile

Revenue

Up

$15,278,856

Up $13,655,160 (+841%) from 2017

Expenses

Up

$21,728,851

Up $12,292,771 (+130%) from 2017

Net Income

Up

-$6,449,995

Up $1,362,389 (+17%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$100M$50M$0Assets 2011: $30,206,657Liabilities 2011: $0Net Assets 2011: $30,206,6572011Assets 2012: $38,055,542Liabilities 2012: $0Net Assets 2012: $38,055,5422012Assets 2013: $49,979,247Liabilities 2013: $0Net Assets 2013: $49,979,2472013Assets 2014: $66,173,324Liabilities 2014: $0Net Assets 2014: $66,173,3242014Assets 2015: $68,385,572Liabilities 2015: $0Net Assets 2015: $68,385,5722015Assets 2017: $62,393,651Liabilities 2017: $0Net Assets 2017: $62,393,6512017Assets 2018: $24,006,001Liabilities 2018: $0Net Assets 2018: $24,006,0012018Assets 2019: $59,974,157Liabilities 2019: $746,972Net Assets 2019: $59,227,1852019Assets 2020: $65,064,690Liabilities 2020: $1,048,676Net Assets 2020: $64,016,0142020Assets 2021: $82,211,045Liabilities 2021: $0Net Assets 2021: $82,211,0452021Assets 2022: $75,628,992Liabilities 2022: $10,768Net Assets 2022: $75,618,2242022Assets 2023: $82,590,905Liabilities 2023: $0Net Assets 2023: $82,590,9052023Assets 2024: $92,235,856Liabilities 2024: $0Net Assets 2024: $92,235,8562024

Highlighted filing

2018

Assets$24,006,001
Liabilities$0
Net Assets$24,006,001
Open 2018 Filing

Operations Trend

Revenue Growth100th percentile

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

$30M$20M$10M$0-$10MExpenses 2011: $6,042,8892011Expenses 2012: $4,648,1872012Expenses 2013: $4,394,6842013Revenue 2014: $13,560,135Expenses 2014: $3,971,236Net Income 2014: $9,588,8992014Revenue 2015: $6,434,620Expenses 2015: $3,615,926Net Income 2015: $2,818,6942015Revenue 2017: $1,623,696Expenses 2017: $9,436,080Net Income 2017: -$7,812,3842017Revenue 2018: $15,278,856Expenses 2018: $21,728,851Net Income 2018: -$6,449,9952018Revenue 2019: $9,747,595Expenses 2019: $11,883,109Net Income 2019: -$2,135,5142019Revenue 2020: $11,585,629Expenses 2020: $7,564,155Net Income 2020: $4,021,4742020Revenue 2021: $11,363,648Expenses 2021: $7,436,247Net Income 2021: $3,927,4012021Revenue 2022: $10,557,821Expenses 2022: $7,151,998Net Income 2022: $3,405,8232022Revenue 2023: $9,290,245Expenses 2023: $6,966,073Net Income 2023: $2,324,1722023Revenue 2024: $20,652,167Expenses 2024: $12,514,300Net Income 2024: $8,137,8672024

Highlighted filing

2018

Revenue$15,278,856
Expenses$21,728,851
Net Income-$6,449,995
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$15,278,856
Mission and Program Overview

Mission

The washoe county school district opeb trust was established to provide a tax-exempt funding vehicle for health benefits provided to retirees of washoe county school district, including health insurance coverage, contributions to the nevada public employees benefits program for retirees, life insurance coverage, dental benefit coverage, and vision benefit coverage. Washoe county school district will make contributions to the trust fund for these benefits, and the trust fund will make payments for these benefits for the eligible retirees of the district. The trust fund assets also may be used to pay for the administrative expenses of maintaining the trust fund.

Provide health and welfare benefits to retirees

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$62,393,651$24,006,001▼ $38,387,650
Investments Other Securities$61,067,199$23,757,455▼ $37,309,744
Savings and Temporary Cash Investments$1,326,452$248,546▼ $1,077,906
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$62,393,651$24,006,001▼ $38,387,650
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$62,393,651$24,006,001▼ $38,387,650
Total Liabilities and Net Assets / Fund Balance$62,393,651$24,006,001▼ $38,387,650

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$23,757,455--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleOtherTotal
Mark MathersChairman/trustee$30,753$30,753

Board Members and Trustees

NameTitle
Tom CiesynskiChairman/trustee (through 11/2017)
Tom MarshallVice Chairman/trustee
Danny KittsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,643,190
Investment Income
$2,635,666
Other Revenue
$0
Change in Net Assets
$-6,449,995
Expenses and Functional Allocation

Major Expense Lines

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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$21,728,851
Total Functional Expenses$0$0$0$21,728,851
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the board”

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

“990 reviewed by trustees prior to filing”

Form 990, Part VI, Section B, Line 12C

“The policy is reviewed and monitored as part of the meeting agenda for the board”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Washoe County School District Opeb Trust
EIN
26-2800962
Phone
7753480314
Address
425 E NINTH ST, RENO, NV 89520-3425

Signing Officer

Name
Mark Mathers
Title
Chairman
Phone
7753480314
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Mathers
Formed
2007
Legal Domicile
Nv
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
5441 KIETZKE LN STE 150, RENO, NV 89511-2094
Preparer
Kirk Gardner CPA
Phone
7756899100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer out of trust due to gasb 74/75 implementation -34,279,184.”

Raw XML Appendix335 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH AND WELFARE BENEFITS TO RETIREES
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IRS990/BenefitsToMembersGrp/TotalAmt021728851
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARK MATHERS
IRS990/BooksInCareOfDetail/PhoneNum07753480314
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0425 E NINTH ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0RENO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0895203425
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN/TRUSTEE (THROUGH 11/2017)
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN/TRUSTEE
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt061067199
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE WASHOE COUNTY SCHOOL DISTRICT OPEB TRUST WAS ESTABLISHED TO PROVIDE A TAX-EXEMPT FUNDING VEHICLE FOR WELFARE BENEFITS PROVIDED TO RETIREES OF WASHOE COUNTY SCHOOL DISTRICT, INCLUDING HEALTH INSURANCE COVERAGE, CONTRIBUTIONS TO THE NEVADA PUBLIC EMPLOYEES BENEFITS PROGRAM FOR RETIREES, LIFE INSURANCE COVERAGE, DENTAL BENEFIT COVERAGE, AND VISION BENEFIT COVERAGE. WASHOE COUNTY SCHOOL DISTRICT WILL MAKE CONTRIBUTIONS TO THE TRUST FUND FOR THESE BENEFITS, AND THE TRUST FUND WILL MAKE PAYMENTS FOR THESE BENEFITS FOR THE ELIGIBLE RETIREES OF THE DISTRICT. THE TRUST FUND ASSETS ALSO MAY BE USED TO PAY FOR THE ADMINISTRATIVE EXPENSES OF MAINTAINING THE TRUST FUND.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt062393651
IRS990/NetAssetsOrFundBalancesEOYAmt024006001
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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IRS990/PartialLiquidationInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 REVIEWED BY TRUSTEES PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY IS REVIEWED AND MONITORED AS PART OF THE MEETING AGENDA FOR THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER OUT OF TRUST DUE TO GASB 74/75 IMPLEMENTATION -34,279,184.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0886000919
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RENO
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IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt062393651
IRS990/TotalAssetsEOYAmt024006001
IRS990/TotalAssetsGrp/BOYAmt062393651
IRS990/TotalAssetsGrp/EOYAmt024006001
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt021728851
IRS990/TotalGrossUBIAmt02635666
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalOtherCompensationAmt054737
IRS990/TotalProgramServiceRevenueAmt012643190
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012643190
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt015278856
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02635666
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IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK MATHERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07753480314
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHOE COUNTY SCHOOL DISTRICT OPEB TRUST
ReturnHeader/Filer/BusinessNameControlTxt0WASH
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ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm015:22:21
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05441 KIETZKE LN STE 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RENO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0895112094
ReturnHeader/PreparerPersonGrp/PhoneNum07756899100
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIRK GARDNER CPA
ReturnHeader/ReturnTs02019-05-15T17:44:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$24,006,001
Liabilities
$0
Net assets
$24,006,001
Revenue
$15,278,856
Expenses
$21,728,851
Net income
-$6,449,995
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$92.2$0.00$92.2$20.7$12.5$8.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$82.6$0.00$82.6$9.29$6.97$2.32
2022Detailed filing. Detailed filing data is available for this year.$75.6$0.01$75.6$10.6$7.15$3.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$82.2$0.00$82.2$11.4$7.44$3.93
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$65.1$1.05$64.0$11.6$7.56$4.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.0$0.75$59.2$9.75$11.9$2.14
2018Detailed filing. Detailed filing data is available for this year.$24.0$0.00$24.0$15.3$21.7$6.45
2017Detailed filing. Detailed filing data is available for this year.$62.4$0.00$62.4$1.62$9.44$7.81
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$68.4$0.00$68.4$6.43$3.62$2.82
2014Detailed filing. Detailed filing data is available for this year.$66.2$0.00$66.2$13.6$3.97$9.59
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$50.0$0.00$50.0$4.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.1$0.00$38.1$4.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.2$0.00$30.2$6.04