Civic Intelligence

Poway School Employees Association

EIN 27-3628385 • 501(c)5 • San Diego, CA

Profile

To represent classified employees with respect to their terms and conditions of employment through the utilization of collective bargaining.

12245 World Trade Drive Ste HSan Diego, CA 92128

poway-psea.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.26x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.45x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

43rd percentile

4.1%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

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

Asset Growth

17th percentile

-6.4%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

34th percentile

-0.7%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$966,778

Down $66,369 (-6.4%) from 2023

Liabilities

Down

$247,550

Down $88,901 (-26%) from 2023

Net Assets

Up

$719,228

Up $22,532 (+3.2%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin43rd percentile

Revenue

Down

$550,738

Down $4,025 (-0.7%) from 2023

Expenses

Down

$528,206

Down $35,429 (-6.3%) from 2023

Net Income

Up

$22,532

Up $31,404 (+354%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $449,459Liabilities 2014: $6,685Net Assets 2014: $442,7742014Assets 2015: $696,057Liabilities 2015: $48,987Net Assets 2015: $647,0702015Assets 2016: $911,957Liabilities 2016: $3,931Net Assets 2016: $908,0262016Assets 2017: $1,127,685Liabilities 2017: $75,580Net Assets 2017: $1,052,1052017Assets 2018: $1,337,594Liabilities 2018: $102,456Net Assets 2018: $1,235,1382018Assets 2019: $1,425,677Liabilities 2019: $66,828Net Assets 2019: $1,358,8492019Assets 2020: $964,969Liabilities 2020: $155,199Net Assets 2020: $809,7702020Assets 2021: $892,249Liabilities 2021: $69,369Net Assets 2021: $822,8802021Assets 2022: $808,165Liabilities 2022: $102,597Net Assets 2022: $705,5682022Assets 2023: $1,033,147Liabilities 2023: $336,451Net Assets 2023: $696,6962023Assets 2024: $966,778Liabilities 2024: $247,550Net Assets 2024: $719,2282024

Highlighted filing

2024

Assets$966,778
Liabilities$247,550
Net Assets$719,228
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $323,851Expenses 2014: $179,129Net Income 2014: $144,7222014Revenue 2015: $607,017Expenses 2015: $402,721Net Income 2015: $204,2962015Revenue 2016: $674,960Expenses 2016: $414,004Net Income 2016: $260,9562016Revenue 2017: $700,815Expenses 2017: $556,736Net Income 2017: $144,0792017Revenue 2018: $904,859Expenses 2018: $721,826Net Income 2018: $183,0332018Revenue 2019: $749,033Expenses 2019: $625,322Net Income 2019: $123,7112019Revenue 2020: $524,648Expenses 2020: $500,792Net Income 2020: $23,8562020Revenue 2021: $527,365Expenses 2021: $514,255Net Income 2021: $13,1102021Revenue 2022: $450,365Expenses 2022: $521,827Net Income 2022: -$71,4622022Revenue 2023: $554,763Expenses 2023: $563,635Net Income 2023: -$8,8722023Revenue 2024: $550,738Expenses 2024: $528,206Net Income 2024: $22,5322024

Highlighted filing

2024

Revenue$550,738
Expenses$528,206
Net Income$22,532
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$966,778
Liabilities
$247,550
Net assets
$719,228
Revenue
$550,738
Expenses
$528,206
Net income
$22,532
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.25$0.72$0.55$0.53$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.34$0.70$0.55$0.56$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.10$0.71$0.45$0.52$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.07$0.82$0.53$0.51$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.16$0.81$0.52$0.50$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.07$1.36$0.75$0.63$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.10$1.24$0.90$0.72$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.08$1.05$0.70$0.56$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.67$0.41$0.26
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.05$0.65$0.61$0.40$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$0.32$0.18$0.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 22, 2019
Return Version
2017v2.2
Gross Receipts
$904,859
Mission and Program Overview

Mission

To represent classified employees with respect to their terms and conditions of employment through the utilization of collective bargaining.

The Organization's mission is to represent classified employees with respect to their terms and conditions of employment through the utilization of collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$465,917$602,835▲ $136,918
Accounts Receivable$402,920$445,868▲ $42,948
Investments Other Securities$230,047$249,999▲ $19,952
Land, Buildings, and Equipment, Net$10,969$29,609▲ $18,640
Inventories for Sale or Use$1,173$1,311▲ $138
Prepaid Expenses and Deferred Charges$7,634$747▼ $6,887
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,127,685$1,337,594▲ $209,909
Other Assets Total$9,025$7,225▼ $1,800
Liabilities
Accounts Payable and Accrued Expenses$73,120$87,747▲ $14,627
Other Liabilities$2,460$14,709▲ $12,249
Total Liabilities$75,580$102,456▲ $26,876
Net Assets / Fund Balance
Unrestricted Net Assets$663,614$790,229▲ $126,615
Temporarily Rstr Net Assets$388,491$444,909▲ $56,418
Total Net Assets Fund Balance$1,052,105$1,235,138▲ $183,033
Total Liabilities and Net Assets / Fund Balance$1,127,685$1,337,594▲ $209,909

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$22,212$3,402$25,614
Equipment$1,031$11,902$12,933
Leasehold Improvements$6,366$1,465$7,831
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Courtney MartinPresident
Kim CarollVice President
Eileen LaloneFormer Treasurer
Lonn PaulMember at Large
Nancy BrundettMember at Large
Susan HartmanMember at Large
Nancy SchifferParliamentarian
Lorrie ShermanSecretary
Sue ThomasTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ochoa Legal GroupLegal3737 CAMINO DEL RIO SOUTH STE 407, San Diego, CA 92108$139,975
Revenue and Support

Revenue Composition

Contributions and Grants
$892
Program Service Revenue
$571,106
Investment Income
$20,745
Other Revenue
$312,116
All Other Contributions
$892
Change in Net Assets
$183,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$687,637
Salaries, Compensation, and Employee Benefits$23,189
Grants and Similar Amounts Paid$11,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$139,975--$139,975
Occupancy-$100,279-$100,279
Conferences and Meetings$26,321--$26,321
All Other Expenses$6,714$18,360-$25,074
Other Salaries and Wages-$20,903-$20,903
Fees for Services Accounting-$11,235-$11,235
Grants to Domestic Individuals$11,000--$11,000
Other Expenses$86,425$9,091-$9,091
Office Expenses-$9,015-$9,015
Depreciation Depletion-$4,624-$4,624
Insurance-$3,824-$3,824
Payroll Taxes-$2,286-$2,286
Advertising-$1,865-$1,865
Interest-$157-$157
Total Functional Expenses$520,133$201,693$0$721,826
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Angency Fee Reimbursement$13,423
Capital Lease$1,285
Rounding$1
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 6: Explanation of Classes of Members or Shareholder

“Association members”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of form 990 is provided and reviewed by the board of directors prior to filing the tax return.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All board members are required to acknowledge and sign a conflict of interest statement.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, tax returns, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Poway School Employees Association
EIN
27-3628385
Phone
8588424980
Address
12245 WORLD TRADE DRIVE STE H, SAN DIEGO, CA 92128

Signing Officer

Name
Courtney Martin
Title
President
Signed
2019-03-22
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
2
Volunteers
25

Preparer

Firm
Duffy Kruspodin Llp
Address
4225 EXECUTIVE SQ STE 900, LA JOLLA, CA 92037
Preparer
Daisy Hom CPA
Phone
8586425050
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization adopted the provisions of the Financial Accounting Standards Board Accounting Standards Codification (the FASB ASC) 740-10-25, Accounting for Uncertainty in Income Taxes. Under FASB ASC 740-10-25, an entity must recognize the tax benefit associated with a tax position taken for the tax return purposes when it is more likely than not that the position will be sustained. The implementation of FAS ASC 740-10-25 had no impact on the Organizations financial statements.”

Raw XML AppendixShowing 400 of 438 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
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IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Organization's mission is to represent classified employees with respect to their terms and conditions of employment through the utilization of collective bargaining.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01865
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IRS990/AllOtherExpensesGrp/TotalAmt025074
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Courtney Martin
IRS990/BooksInCareOfDetail/PhoneNum08586796605
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012245 WORLD TRADE DRIVE STE H
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092128
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0465917
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConferencesMeetingsGrp/TotalAmt026321
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03737 CAMINO DEL RIO SOUTH STE 407
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SAN DIEGO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092108
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0OCHOA LEGAL GROUP
IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0892
IRS990/CYGrantsAndSimilarPaidAmt011000
IRS990/CYInvestmentIncomeAmt020745
IRS990/CYOtherExpensesAmt0687637
IRS990/CYOtherRevenueAmt0312116
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IRS990/CYRevenuesLessExpensesAmt0183033
IRS990/CYSalariesCompEmpBnftPaidAmt023189
IRS990/CYTotalExpensesAmt0721826
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0904859
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04624
IRS990/DepreciationDepletionGrp/TotalAmt04624
IRS990/Desc0The Organization negotiated and maintained labor contracts for the Office, Technical, Business Services, and Paraprofessional employees of Poway Unified School District.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
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IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0270435
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesLegalGrp/TotalAmt0139975
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm8EILEEN LALONE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Parliamentarian
IRS990/Form990PartVIISectionAGrp/TitleTxt1Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt4Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8FORMER TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02010
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IRS990/FSAuditedInd0false
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
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IRS990/MissionDesc0To represent classified employees with respect to their terms and conditions of employment through the utilization of collective bargaining.
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IRS990/OtherExpensesGrp/Desc1OFFICER RELEASE TIME
IRS990/OtherExpensesGrp/Desc2CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc3TECHNICAL SUPPORT
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19091
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Organization provides professional learning, education and training for employees of Poway Unified School District.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ANGENCY FEE REIMBURSEMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization adopted the provisions of the Financial Accounting Standards Board Accounting Standards Codification (the FASB ASC) 740-10-25, Accounting for Uncertainty in Income Taxes. Under FASB ASC 740-10-25, an entity must recognize the tax benefit associated with a tax position taken for the tax return purposes when it is more likely than not that the position will be sustained. The implementation of FAS ASC 740-10-25 had no impact on the Organizations financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalBookValueSecuritiesAmt0249999
IRS990ScheduleD/TotalLiabilityAmt014709
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Association members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED AND REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE REQUIRED TO ACKNOWLEDGE AND SIGN A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0904859
IRS990/TotalVolunteersCnt025

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