Civic Intelligence

Chula Vista Elementary School District Public Facilities Financing Corporation

990 • Fiscal year 2023 • EIN 30-0874856

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 24, 2023

Organization ProfileN/A
84 East J StreetChula Vista, CA 91910

(619) 425-9600

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

2023 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

12th percentile

0.00x

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

2023 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2023

Net Margin

24th percentile

-3.7%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$328,460

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2023 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2023

Asset Growth

9th percentile

-11%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-12%

Faster revenue growth than 19% of similar nonprofits.

2023 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$4,589,210

Down $587,471 (-11%) from 2022

Net Assets

Down

$4,589,210

Down $587,471 (-11%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue12th percentileNet Margin24th percentile

Revenue

Down

$15,920,367

Down $2,232,224 (-12%) from 2022

Expenses

Up

$16,507,838

Up $3,531,923 (+27%) from 2022

Net Income

Down

-$587,471

Down $5,764,147 (-111%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $6,314,091Liabilities 2016: $0Net Assets 2016: $6,314,0912016Assets 2017: $5,284,639Liabilities 2017: $0Net Assets 2017: $5,284,6392017Assets 2018: $5,476,444Liabilities 2018: $0Net Assets 2018: $5,476,4442018Assets 2019: $99Liabilities 2019: $0Net Assets 2019: $992019Assets 2020: $65Liabilities 2020: $0Net Assets 2020: $652020Assets 2021: $5Liabilities 2021: $0Net Assets 2021: $52021Assets 2022: $5,176,681Liabilities 2022: $0Net Assets 2022: $5,176,6812022Assets 2023: $4,589,210Liabilities 2023: $0Net Assets 2023: $4,589,2102023Assets 2024: $25,022Liabilities 2024: $0Net Assets 2024: $25,0222024Assets 2025: $30,054Liabilities 2025: $0Net Assets 2025: $30,0542025

Highlighted filing

2023

Assets$4,589,210
Liabilities$0
Net Assets$4,589,210
Open 2023 Filing

Operations Trend

Revenue Growth19th percentile

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

$30M$20M$10M$0-$10MRevenue 2016: $10,396,113Expenses 2016: $12,059,709Net Income 2016: -$1,663,5962016Revenue 2017: $15,658,761Expenses 2017: $16,688,213Net Income 2017: -$1,029,4522017Revenue 2018: $14,472,288Expenses 2018: $14,280,483Net Income 2018: $191,8052018Revenue 2019: $14,288,964Expenses 2019: $19,765,309Net Income 2019: -$5,476,3452019Revenue 2020: $13,951,315Expenses 2020: $13,951,349Net Income 2020: -$342020Revenue 2021: $14,878,733Expenses 2021: $14,878,793Net Income 2021: -$602021Revenue 2022: $18,152,591Expenses 2022: $12,975,915Net Income 2022: $5,176,6762022Revenue 2023: $15,920,367Expenses 2023: $16,507,838Net Income 2023: -$587,4712023Revenue 2024: $15,545,408Expenses 2024: $20,109,596Net Income 2024: -$4,564,1882024Revenue 2025: $15,422,707Expenses 2025: $15,417,675Net Income 2025: $5,0322025

Highlighted filing

2023

Revenue$15,920,367
Expenses$16,507,838
Net Income-$587,471
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 24, 2023
Return Version
2022v5.0
Gross Receipts
$15,920,367
Mission and Program Overview

Mission

To provide assistance to the chula vista elementary school district, by, among other methods, acquiring, leasing, constructing or financing various public facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,176,681$4,589,210▼ $587,471
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,176,681$4,589,210▼ $587,471
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,176,681$4,589,210▼ $587,471
Total Net Assets Fund Balance$5,176,681$4,589,210▼ $587,471
Total Liabilities and Net Assets / Fund Balance$5,176,681$4,589,210▼ $587,471
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleOtherTotal
Francisco TamayoDirector$17,974$17,974
Kate BishopDirector$16,287$16,287
Cesar FernandezDirector$9,338$9,338
Lucy UgarteDirector$9,338$9,338
Delia Dominguez CervantesDirector$778$778

Board Members and Trustees

NameTitle
Oscar EsquivelPresident
Eduardo Reyes EdDDirector
Leslie BunkerFormer Director
Jose F EscobedoFormer Superintendent
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,909,689
Investment Income
$10,678
Other Revenue
$0
Change in Net Assets
$-587,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,507,838
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
Other Expenses$16,507,838--$16,507,838
Total Functional Expenses$16,507,838$0$0$16,507,838
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Cvesd Board MembersBoard MembersLease IncomeYes-
Cvesd Board MembersBoard MembersLease PaymentYes-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, Section B, Line 11B

“A copy of the form 990 is provided to the board members before filing the return.”

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

“Board members are required to annually file form 700's to ensure no conflicts of interest are present.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Chula Vista Elementary School District
EIN
30-0874856
Phone
6194259600
Address
84 East J Street, Chula Vista, CA 91910

Signing Officer

Name
Oscar Esquivel
Title
President
Signed
2023-10-24
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Aubrey W Mann
Phone
6194476700
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt1278
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt259847
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt07920
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt17282
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Eduardo Reyes EdD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOSE F ESCOBEDO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2LESLIE BUNKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3OSCAR ESQUIVEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FORMER SUPERINTENDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2FORMER DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0302590
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt11921
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt215239
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3328460
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1CVESD BOARD MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD MEMBERS
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1true
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LEASE PAYMENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ALL CURRENT BOARD MEMBERS ARE BOTH BOARD MEMBERS OF THE CORPORATION AND BOARD MEMBERS OF THE SCHOOL DISTRICT
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO ANNUALLY FILE FORM 700'S TO ENSURE NO CONFLICTS OF INTEREST ARE PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHULA VISTA ELEMENTARY SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956000613
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0170 c1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt084 EAST J STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHULA VISTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd091910
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/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt04589210
IRS990/TotalAssetsGrp/BOYAmt05176681
IRS990/TotalAssetsGrp/EOYAmt04589210
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt016507838
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04589210
IRS990/TotalOtherCompensationAmt0144242
IRS990/TotalProgramServiceExpensesAmt016507838
IRS990/TotalProgramServiceRevenueAmt015909689
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015920367
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt015920367
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05176681
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04589210
IRS990/TotReportableCompRltdOrgAmt0557683
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt084 East J Street
IRS990/USAddress/CityNm0Chula Vista
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091910
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0OSCAR ESQUIVEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chula Vista Elementary School District
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Public Facilities Financing Corporation
ReturnHeader/Filer/BusinessNameControlTxt0CHUL
ReturnHeader/Filer/EIN0300874856
ReturnHeader/Filer/PhoneNum06194259600
ReturnHeader/Filer/USAddress/AddressLine1Txt084 East J Street
ReturnHeader/Filer/USAddress/CityNm0Chula Vista
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091910
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,589,210
Liabilities
$0
Net assets
$4,589,210
Revenue
$15,920,367
Expenses
$16,507,838
Net income
-$587,471
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$15.4$15.4$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$15.5$20.1$4.56
2023Detailed filing. Detailed filing data is available for this year.$4.59$0.00$4.59$15.9$16.5$0.59
2022Detailed filing. Detailed filing data is available for this year.$5.18$0.00$5.18$18.2$13.0$5.18
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$14.9$14.9$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$14.0$14.0$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$14.3$19.8$5.48
2018Detailed filing. Detailed filing data is available for this year.$5.48$0.00$5.48$14.5$14.3$0.19
2017Detailed filing. Detailed filing data is available for this year.$5.28$0.00$5.28$15.7$16.7$1.03
2016Detailed filing. Detailed filing data is available for this year.$6.31$0.00$6.31$10.4$12.1$1.66