Civic Intelligence

Downtown Business Association

EIN 33-0158183 • 501(c)6 • Escondido, CA

Profile

The dba works with downtown businesses and the city to maintain, improve, and promote the character and quality of downtown escondido, and to improve the economic and cultural welfare of the businesses downtown. All businesses within the business improvement district are members. Voluntary memberships are 125/year.

Refreshing map…

243 S Escondido Blvd 701Escondido, CA 92025

www.downtownescondido.com

Siviq Scores

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

Liabilities / Assets

66th percentile

0.03x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

57th percentile

4.1%

Higher net margin than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

60th percentile

3.8%

Faster asset growth than 60% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

35%

Faster revenue growth than 85% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$84,171

Up $3,081 (+3.8%) from 2023

Liabilities

Down

$2,794

Down $5,840 (-68%) from 2023

Net Assets

Up

$81,377

Up $8,921 (+12%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin57th percentile

Revenue

Up

$218,429

Up $56,335 (+35%) from 2023

Expenses

Up

$209,508

Up $52,961 (+34%) from 2023

Net Income

Up

$8,921

Up $3,374 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$150K$100K$50K$0Assets 2012: $35,083Liabilities 2012: $278Net Assets 2012: $34,8052012Assets 2013: $35,116Liabilities 2013: $1,866Net Assets 2013: $33,2502013Assets 2015: $22,753Liabilities 2015: $0Net Assets 2015: $22,7532015Assets 2016: $35,567Liabilities 2016: $0Net Assets 2016: $35,5672016Assets 2017: $46,390Liabilities 2017: $1,000Net Assets 2017: $45,3902017Assets 2018: $71,552Liabilities 2018: $0Net Assets 2018: $71,5522018Assets 2019: $72,689Liabilities 2019: $150Net Assets 2019: $72,5392019Assets 2020: $116,380Liabilities 2020: $35,102Net Assets 2020: $81,2782020Assets 2021: $104,154Liabilities 2021: $35,053Net Assets 2021: $69,1012021Assets 2022: $68,904Liabilities 2022: $1,995Net Assets 2022: $66,9092022Assets 2023: $81,090Liabilities 2023: $8,634Net Assets 2023: $72,4562023Assets 2024: $84,171Liabilities 2024: $2,794Net Assets 2024: $81,3772024

Highlighted filing

2024

Assets$84,171
Liabilities$2,794
Net Assets$81,377
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$300K$200K$100K$0-$100KExpenses 2012: $260,2222012Expenses 2013: $160,9522013Revenue 2015: $30,032Expenses 2015: $28,962Net Income 2015: $1,0702015Revenue 2016: $52,809Expenses 2016: $39,995Net Income 2016: $12,8142016Revenue 2017: $59,831Expenses 2017: $50,008Net Income 2017: $9,8232017Revenue 2018: $78,261Expenses 2018: $52,099Net Income 2018: $26,1622018Revenue 2019: $79,530Expenses 2019: $78,674Net Income 2019: $8562019Revenue 2020: $71,506Expenses 2020: $62,709Net Income 2020: $8,7972020Revenue 2021: $283Expenses 2021: $12,460Net Income 2021: -$12,1772021Revenue 2022: $112,605Expenses 2022: $114,797Net Income 2022: -$2,1922022Revenue 2023: $162,094Expenses 2023: $156,547Net Income 2023: $5,5472023Revenue 2024: $218,429Expenses 2024: $209,508Net Income 2024: $8,9212024

Highlighted filing

2024

Revenue$218,429
Expenses$209,508
Net Income$8,921
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$84,171
Liabilities
$2,794
Net assets
$81,377
Revenue
$218,429
Expenses
$209,508
Net income
$8,921
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.03$0.81$2.18$2.10$0.09
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.09$0.72$1.62$1.57$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.02$0.67$1.13$1.15$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.35$0.69$0.00$0.12$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.35$0.81$0.72$0.63$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$0.80$0.79$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$0.78$0.52$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.01$0.45$0.60$0.50$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.53$0.40$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.30$0.29$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.02$0.33$1.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.00$0.35$2.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$218,429
Mission and Program Overview

Mission

The dba works with downtown businesses and the city to maintain, improve, and promote the character and quality of downtown escondido, and to improve the economic and cultural welfare of the businesses downtown. All businesses within the business improvement district are members. Voluntary memberships are 125/year, although none were paid for the fiscal year ended june 30, 2020.

The dba works with downtown businesses and the city to maintain, improve, and promote the character and quality of downtown escondido, and to improve the economic and cultural welfare of the businesses downtown. All businesses within the business improvement district are members. Voluntary memberships are 125/year, although none were paid for the fiscal year ended june 30, 2024.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$65,649$69,119▲ $3,470
Land, Buildings, and Equipment, Net$13,549$13,154▼ $395
Total Assets$81,090$84,171▲ $3,081
Other Assets Total$1,892$1,898▲ $6
Liabilities
Accounts Payable and Accrued Expenses$2,325$2,617▲ $292
Other Liabilities$6,309$177▼ $6,132
Total Liabilities$8,634$2,794▼ $5,840
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$72,456$81,377▲ $8,921
Total Net Assets Fund Balance$72,456$81,377▲ $8,921
Total Liabilities and Net Assets / Fund Balance$81,090$84,171▲ $3,081

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,154$26,521$39,675
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Robert Earl CarpenterPresident
Sara Ann RichardsonCFO
Louisa MagoonSecretary
Carol RogersVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$35,547
Program Service Revenue
$182,877
Investment Income
$5
Other Revenue
$0
Change in Net Assets
$8,921
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,508
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
Fees for Services Accounting-$5,150-$5,150
Insurance-$1,892-$1,892
Occupancy-$1,743-$1,743
Office Expenses-$1,034-$1,034
Conferences and Meetings-$546-$546
Depreciation Depletion$395--$395
Advertising-$374-$374
Other Expenses$75--$75
Total Functional Expenses$198,769$10,739$0$209,508
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
Pending Reimbursement$177
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Draft provided to board before filing; board reviews; gives approval to release.”

Form 990, Page 6, Part VI, Line 12C

“The board is aware of potential problems that may exist and resolves issues as they arise.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for ceo is determined based on comparable compensation for the area. The ceo was not compensated this fiscal year.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for key members is determined based on comparable compensation for the area. None of the key members were compensated this fiscal year.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Downtown Business Association
EIN
33-0158183
Phone
7603105648
Address
243 S ESCONDIDO BLVD 701, ESCONDIDO, CA 92025
Doing Business As
Dba of Escondido

Signing Officer

Name
Carol Rogers
Title
Vice President
Phone
7607400602
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Earl Carpenter
Formed
1962
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Covell Jani & Pasch Llp
Address
345 W 9TH AVE STE 100, ESCONDIDO, CA 92025-5055
Preparer
Leon C Covell CPA
Phone
7607370700
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The dba works with downtown businesses and the city to maintain, improve, and promote the character and quality of downtown escondido, and to improve the economic and cultural welfare of the businesses downtown. All businesses within the business improvement district are members. Voluntary memberships are 125/year, although none were paid for the fiscal year ended june 30, 2024.”

Raw XML Appendix291 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/AccountsPayableAccrExpnssGrp/EOYAmt02617
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IRS990/ActivityOrMissionDesc0THE DBA WORKS WITH DOWNTOWN BUSINESSES AND THE CITY TO MAINTAIN, IMPROVE, AND PROMOTE THE CHARACTER AND QUALITY OF DOWNTOWN ESCONDIDO, AND TO IMPROVE THE ECONOMIC AND CULTURAL WELFARE OF THE BUSINESSES DOWNTOWN. ALL BUSINESSES WITHIN THE BUSINESS IMPROVEMENT DISTRICT ARE MEMBERS. VOLUNTARY MEMBERSHIPS ARE 125/YEAR, ALTHOUGH NONE WERE PAID FOR THE FISCAL YEAR ENDED JUNE 30, 2024.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0374
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IRS990/BooksInCareOfDetail/PersonNm0SARA ANN RICHARDSON
IRS990/BooksInCareOfDetail/PhoneNum07603105648
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0243 S ESCONDIDO BLVD 701
IRS990/BooksInCareOfDetail/USAddress/CityNm0ESCONDIDO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092025
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt065649
IRS990/CashNonInterestBearingGrp/EOYAmt069119
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0546
IRS990/ConferencesMeetingsGrp/TotalAmt0546
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt035547
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt08921
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0218429
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0395
IRS990/DepreciationDepletionGrp/TotalAmt0395
IRS990/Desc0INSPIRE, PROMOTE, AND SUPPORT A THRIVING DOWNTOWN ESCONDIDO.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0DBA OF ESCONDIDO
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0198769
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05150
IRS990/FeesForServicesAccountingGrp/TotalAmt05150
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt38.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT EARL CARPENTER
IRS990/Form990PartVIISectionAGrp/PersonNm1LOUISA MAGOON
IRS990/Form990PartVIISectionAGrp/PersonNm2SARA ANN RICHARDSON
IRS990/Form990PartVIISectionAGrp/PersonNm3CAROL ROGERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01962
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt035547
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0218429
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01892
IRS990/InsuranceGrp/TotalAmt01892
IRS990/InvestmentIncomeGrp/ExclusionAmt05
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt026521
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013549
IRS990/LandBldgEquipBasisNetGrp/EOYAmt013154
IRS990/LandBldgEquipCostOrOtherBssAmt039675
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE DBA WORKS WITH DOWNTOWN BUSINESSES AND THE CITY TO MAINTAIN, IMPROVE, AND PROMOTE THE CHARACTER AND QUALITY OF DOWNTOWN ESCONDIDO, AND TO IMPROVE THE ECONOMIC AND CULTURAL WELFARE OF THE BUSINESSES DOWNTOWN. ALL BUSINESSES WITHIN THE BUSINESS IMPROVEMENT DISTRICT ARE MEMBERS. VOLUNTARY MEMBERSHIPS ARE 125/YEAR, ALTHOUGH NONE WERE PAID FOR THE FISCAL YEAR ENDED JUNE 30, 2024.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt072456
IRS990/NetAssetsOrFundBalancesEOYAmt081377
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt072456
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt081377
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01743
IRS990/OccupancyGrp/TotalAmt01743
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01034
IRS990/OfficeExpensesGrp/TotalAmt01034
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01892
IRS990/OtherAssetsTotalGrp/EOYAmt01898
IRS990/OtherExpensesGrp/Desc0COST OF EVENTS
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc2WEBSITE
IRS990/OtherExpensesGrp/Desc3TAXES
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IRS990/OtherExpensesGrp/ProgramServicesAmt124131
IRS990/OtherExpensesGrp/ProgramServicesAmt2410
IRS990/OtherExpensesGrp/ProgramServicesAmt375
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IRS990/OtherExpensesGrp/TotalAmt124131
IRS990/OtherExpensesGrp/TotalAmt2410
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IRS990/OtherLiabilitiesGrp/BOYAmt06309
IRS990/OtherLiabilitiesGrp/EOYAmt0177
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT EARL CARPENTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DRAW BUSINESS DOWNTOWN INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0182877
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0182877
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt04
IRS990/PYOtherExpensesAmt0156547
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0177
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENDING REIMBURSEMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013154
IRS990ScheduleD/TotalLiabilityAmt0177
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DBA WORKS WITH DOWNTOWN BUSINESSES AND THE CITY TO MAINTAIN, IMPROVE, AND PROMOTE THE CHARACTER AND QUALITY OF DOWNTOWN ESCONDIDO, AND TO IMPROVE THE ECONOMIC AND CULTURAL WELFARE OF THE BUSINESSES DOWNTOWN. ALL BUSINESSES WITHIN THE BUSINESS IMPROVEMENT DISTRICT ARE MEMBERS. VOLUNTARY MEMBERSHIPS ARE 125/YEAR, ALTHOUGH NONE WERE PAID FOR THE FISCAL YEAR ENDED JUNE 30, 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT PROVIDED TO BOARD BEFORE FILING; BOARD REVIEWS; GIVES APPROVAL TO RELEASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS AWARE OF POTENTIAL PROBLEMS THAT MAY EXIST AND RESOLVES ISSUES AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR CEO IS DETERMINED BASED ON COMPARABLE COMPENSATION FOR THE AREA. THE CEO WAS NOT COMPENSATED THIS FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR KEY MEMBERS IS DETERMINED BASED ON COMPARABLE COMPENSATION FOR THE AREA. NONE OF THE KEY MEMBERS WERE COMPENSATED THIS FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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