Civic Intelligence

Encinitas Educational Foundation

990 • Fiscal year 2023 • EIN 33-0178719

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 12, 2023

101 S Rancho Santa Fe RoadEncinitas, CA 92024

(760) 715-2164

Siviq Scores

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

Liabilities / Assets

50th percentile

0.06x

Higher debt load relative to assets than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

28th percentile

-6.4%

Higher net margin than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

27th percentile

-2.6%

Faster asset growth than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

85th percentile

55%

Faster revenue growth than 85% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,362,833

Down $36,905 (-2.6%) from 2022

Net Assets

Down

$1,275,328

Down $71,750 (-5.3%) from 2022

Liabilities

Up

$87,505

Up $34,845 (+66%) from 2022

Revenue

Up

$1,127,512

Up $399,334 (+55%) from 2022

Expenses

Up

$1,199,252

Up $636,342 (+113%) from 2022

Net Income

Down

-$71,740

Down $237,008 (-143%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2021: $1,181,810Liabilities 2021: $20,988Net Assets 2021: $1,160,8222021Assets 2022: $1,399,738Liabilities 2022: $52,660Net Assets 2022: $1,347,0782022Assets 2023: $1,362,833Liabilities 2023: $87,505Net Assets 2023: $1,275,3282023Assets 2024: $999,059Liabilities 2024: $113,742Net Assets 2024: $885,3172024Assets 2025: $1,105,138Liabilities 2025: $90,576Net Assets 2025: $1,014,5622025

Highlighted filing

2023

Assets$1,362,833
Liabilities$87,505
Net Assets$1,275,328

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2021: $331,449Expenses 2021: $392,248Net Income 2021: -$60,7992021Revenue 2022: $728,178Expenses 2022: $562,910Net Income 2022: $165,2682022Revenue 2023: $1,127,512Expenses 2023: $1,199,252Net Income 2023: -$71,7402023Revenue 2024: $1,082,660Expenses 2024: $1,472,674Net Income 2024: -$390,0142024Revenue 2025: $1,192,375Expenses 2025: $1,063,151Net Income 2025: $129,2242025

Highlighted filing

2023

Revenue$1,127,512
Expenses$1,199,252
Net Income-$71,740
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 12, 2023
Return Version
2022v5.0
Gross Receipts
$1,127,512
Mission and Program Overview

Mission

To partner with our community and raise funds to support and provide resources to the Encinitas Union School District (EUSD) Enrichment Teachers and Programs at all of our school sites

To partner with our community and raise funds to support and provide resources to the Encinitas Union School District (EUSD) Enrichment Teachers and Programs at each of our school sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,399,738$1,362,833▼ $36,905
Rtn Earn Endowment Incm Other Fnds$1,347,078$1,275,328▼ $71,750
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,399,738$1,362,833▼ $36,905
Liabilities
Accounts Payable and Accrued Expenses$52,660$87,505▲ $34,845
Total Liabilities$52,660$87,505▲ $34,845
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,347,078$1,275,328▼ $71,750
Total Liabilities and Net Assets / Fund Balance$1,399,738$1,362,833▼ $36,905
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff LadmanPresident
Emily AndradeDirector
Matt GoldmanDirector
Todd CrescenzoDirector
Val WallaceCo-Secratary
Amy PleickhardtCo-Secretary
Lauren CalderoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,079,835
Program Service Revenue
$47,677
Investment Income
$0
Other Revenue
$0
All Other Contributions
$96,429
Change in Net Assets
$-71,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$883,338
Other Expenses$315,914
Total Fundraising Expense$214,110
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$883,338--$883,338
Fees for Services Accounting-$36,000-$36,000
Other Expenses$0$0$22,538$22,538
All Other Expenses$8,288$0$0$8,288
Information Technology-$4,575-$4,575
Insurance-$4,540-$4,540
Office Expenses-$921-$921
Total Functional Expenses$939,106$46,036$214,110$1,199,252
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Encinitas Union School District (eusd)Encinitas, CA-EEF sends funds to EUSD for the payment of Enrichment Teachers, Curriculum, Student Program Support Teachers, and Programs at all the school sites. EUSD executes and maintains all contracts with Teachers, Consultants, and Program Vendors for Instruction in Technology, Science, Music, Arts, Reading, Garden Science and nutrition, Language, Health and Wellness, etc. EEF also sends funds to reimburse EUSD for the resources to support these Teachers and Programs like Science & PE Equipment, Special Education Mini-Grants, Art Supplies, curriculum support materials, etc. Each school site/chapter agrees to the need for Enrichment Teachers and Programs annually based on their prior year's fundraising efforts. The Principal, School Site Council, and EEF Advisory Committee agree on what programs are most needed for that school site and which Enrichment Teachers and Programs are funded for that site. The EEF Advisory Committee is governed by the EEF Bylaws.$883,338
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pledge Drive_Annual Giving Campaign$482,728$482,728$0$482,728
Spring Parent Night Out_Auction$409,695$409,695$0$409,695
Total Events$957,408$957,408$0$957,408
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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
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

The Form 990 and all required schedules are reviewed by the Encinitas Educational Foundation (EEF) Board for comment and approval before filing (this year the Board Meeting was held virtually via Zoom on November 10, 2023). Once filed, the Form 990 and all filed supporting schedules are available via the EEF Website by a document link for public view

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

Officers, Directors, and Site Rep Members of EEF are required to read the conflict of interest policy and disclose any interests that could give rise to conflicts on an annual basis. If a conflict arises, the Officer, Director, or Site Rep Member is asked to step down from their duties until the conflict is resolved.

Form 990, Part VI, Section C, Line 18

The EEF Bylaws are posted on the EEF Website via a document link. In addition, Form 990 and schedules are posted on the website, and all past years of tax filings are at www.eefonline.org. The EEF Board meeting calendar, Agenda, and Approved Board of Director and Site Rep Meeting Minutes are also posted to the Website. Additional financial information and governing documents can be obtained by attending an EEF Board Meeting as they are open to the public.

Form 990, Part VI, Section C, Line 19

Officers, Directors, and Site Rep Members of EEF are required to read the Conflict of Interest Policy and disclose any interests that could give rise to conflicts on an annual basis. If a conflict arises, the Officer, Director, or Site Rep Member is asked to step down from their duties until the conflict is resolved. All EEF Bylaws, Board and Site Rep Meeting Calendars, Agendas, and Approved Meeting Minutes are posted to the EEF Website via a document link

Filing and Contact Details

Filer

Filer Name
Encinitas Educational Foundation
EIN
33-0178719
Phone
7607152164
Address
101 S Rancho Santa Fe Road, Encinitas, CA 92024
Doing Business As
Eef

Signing Officer

Name
Michelle Bay
Title
Executive Director
Phone
7607152164
Signed
2023-11-12

Organization Details

Principal Officer
Eliane Valentina Trouyet
Formed
1987
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

There is a rounding difference of -$10

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01127512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0728028
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0331449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0944818
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01182498
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04314305
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt04314305
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01127512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0728028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0331449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0944818
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01182498
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04314305
IRS990ScheduleA/TotalSupportAmt04314305
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Pledge Drive_Annual Giving Campaign
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Spring Parent Night Out_Auction
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0482728
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0409695
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt064985
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0957408
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0482728
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0409695
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt064985
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0957408
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0957408
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0883338
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EEF sends funds to EUSD for the payment of Enrichment Teachers, Curriculum, Student Program Support Teachers, and Programs at all the school sites. EUSD executes and maintains all contracts with Teachers, Consultants, and Program Vendors for Instruction in Technology, Science, Music, Arts, Reading, Garden Science and nutrition, Language, Health and Wellness, etc. EEF also sends funds to reimburse EUSD for the resources to support these Teachers and Programs like Science & PE Equipment, Special Education Mini-Grants, Art Supplies, curriculum support materials, etc. Each school site/chapter agrees to the need for Enrichment Teachers and Programs annually based on their prior year's fundraising efforts. The Principal, School Site Council, and EEF Advisory Committee agree on what programs are most needed for that school site and which Enrichment Teachers and Programs are funded for that site. The EEF Advisory Committee is governed by the EEF Bylaws.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ENCINITAS UNION SCHOOL DISTRICT (EUSD)
IRS990ScheduleI/RecipientTable/RecipientEIN0986001089
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0101 S Rancho Santa Fe Road
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Encinitas
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092024
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All Grant Receipts to EEF are monitored by the Executive and Board of Directors as to their intended use. All expenditures from Grant Receipts need to be approved by the Board prior to their release
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 and all required schedules are reviewed by the Encinitas Educational Foundation (EEF) Board for comment and approval before filing (this year the Board Meeting was held virtually via Zoom on November 10, 2023). Once filed, the Form 990 and all filed supporting schedules are available via the EEF Website by a document link for public view
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers, Directors, and Site Rep Members of EEF are required to read the conflict of interest policy and disclose any interests that could give rise to conflicts on an annual basis. If a conflict arises, the Officer, Director, or Site Rep Member is asked to step down from their duties until the conflict is resolved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The EEF Bylaws are posted on the EEF Website via a document link. In addition, Form 990 and schedules are posted on the website, and all past years of tax filings are at www.eefonline.org. The EEF Board meeting calendar, Agenda, and Approved Board of Director and Site Rep Meeting Minutes are also posted to the Website. Additional financial information and governing documents can be obtained by attending an EEF Board Meeting as they are open to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Officers, Directors, and Site Rep Members of EEF are required to read the Conflict of Interest Policy and disclose any interests that could give rise to conflicts on an annual basis. If a conflict arises, the Officer, Director, or Site Rep Member is asked to step down from their duties until the conflict is resolved. All EEF Bylaws, Board and Site Rep Meeting Calendars, Agendas, and Approved Meeting Minutes are posted to the EEF Website via a document link
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There is a rounding difference of -$10
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01399738
IRS990/TotalAssetsEOYAmt01362833
IRS990/TotalAssetsGrp/BOYAmt01399738
IRS990/TotalAssetsGrp/EOYAmt01362833
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01079835
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0214110
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046036
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0939106
IRS990/TotalFunctionalExpensesGrp/TotalAmt01199252
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052660
IRS990/TotalLiabilitiesEOYAmt087505
IRS990/TotalLiabilitiesGrp/BOYAmt052660
IRS990/TotalLiabilitiesGrp/EOYAmt087505
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01347078
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01275328
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00

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