Civic Intelligence

Encinitas Educational Foundation

990 • Fiscal year 2024 • EIN 33-0178719

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 31, 2024

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

59th percentile

0.11x

Higher debt load relative to assets than 59% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-27%

Faster asset growth than 6% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-4.0%

Faster revenue growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$999,059

Down $363,774 (-27%) from 2023

Net Assets

Down

$885,317

Down $390,011 (-31%) from 2023

Liabilities

Up

$113,742

Up $26,237 (+30%) from 2023

Revenue

Down

$1,082,660

Down $44,852 (-4.0%) from 2023

Expenses

Up

$1,472,674

Up $273,422 (+23%) from 2023

Net Income

Down

-$390,014

Down $318,274 (-444%) from 2023

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

2024

Assets$999,059
Liabilities$113,742
Net Assets$885,317

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

2024

Revenue$1,082,660
Expenses$1,472,674
Net Income-$390,014
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 31, 2024
Return Version
2023v5.0
Gross Receipts
$1,082,660
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$1,362,833$999,059▼ $363,774
Rtn Earn Endowment Incm Other Fnds$1,275,328$885,317▼ $390,011
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,362,833$999,059▼ $363,774
Liabilities
Accounts Payable and Accrued Expenses$87,505$113,742▲ $26,237
Total Liabilities$87,505$113,742▲ $26,237
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,275,328$885,317▼ $390,011
Total Liabilities and Net Assets / Fund Balance$1,362,833$999,059▼ $363,774
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff LadmanPresident
Susan Grant LegackiVice President
Allison BanksDirector
Cheri PierceDirector
Emily AndradeDirector
Emily Rose JullieDirector
Gregory HarrisDirector
Heidi LindsayDirector
Jennifer MossDirector
Kavitta AllemDirector
Stephanie CliffordDirector
Amy PleickhardtSecretary
Val WallaceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,023,316
Program Service Revenue
$59,344
Investment Income
$0
Other Revenue
$0
All Other Contributions
$129,260
Change in Net Assets
$-390,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,110,525
Other Expenses$362,149
Total Fundraising Expense$248,871
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,110,525--$1,110,525
Other Expenses$11,968$0$38,273$50,241
Fees for Services Accounting-$42,000-$42,000
Insurance-$6,955-$6,955
Information Technology-$3,465-$3,465
Office Expenses-$962-$962
Total Functional Expenses$1,170,421$53,382$248,871$1,472,674
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Encinitas Union School DistrictEncinitas, 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.$1,110,525
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 Campaigns$416,800$416,800$11,460$405,340
Parent Nights Out_Auctions$336,129$336,129$199,138$136,991
Total Events$875,948$875,948$248,871$627,077
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 annd all the required schedules are reviewed by the Encinitas Educational Foundation (EEF) Board for comment and approval before filing (this year meeting was held in person on October 9, 2024). 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 conclict 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 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
2024-10-31

Organization Details

Principal Officer
Val Wallace
Formed
1987
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

There is a rounding difference of 3

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IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1813990
IRS990/ProgramServiceRevenueGrp/Desc0Concert Band Program
IRS990/ProgramServiceRevenueGrp/Desc1Rotary Food and Wine Festival
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt038876
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt038876
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120468
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0EEF runs an after school Concert Band Program that is tuition based and instructors are paid
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt047928
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt038876
IRS990/ProgSrvcAccomActy3Grp/Desc0EEF runs a tuition-free after school choir that we pay a small fee to our choir leads and assistants
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt011968
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0We are the beneficiary of the Wine and Food Festival each year to support our programs
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt00
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt020467
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01079835
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0883338
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0315914
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt047677
IRS990/PYRevenuesLessExpensesAmt0-71740
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01199252
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01127512
IRS990/ReconcilationRevenueExpnssAmt0-390014
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01275328
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0885317
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01082660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01127512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0728028
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0331449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0944818
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04214467
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt04214467
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01082660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01127512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0728028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0331449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0944818
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04214467
IRS990ScheduleA/TotalSupportAmt04214467
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/DirectExpenseSummaryEventsAmt0248871
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Pledge Drive_Annual Giving Campaigns
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Parent Nights Out_Auctions
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0416800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0336129
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0123019
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0875948
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0416800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0336129
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0123019
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0875948
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0627077
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt038273
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0248871
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011460
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0199138
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt07
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01110525
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
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
IRS990ScheduleI/RecipientTable/RecipientEIN0956001089
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 are monitored by the Executive Director and Board of Directors as to their intented use. All expenditures of 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

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