Civic Intelligence

Escondido Union School Dist Facilities Corp Attn Carol Rouse

EIN 33-0575307 • 501(c)4 • Escondido, CA

Profile

School district certificates of participation (cop) financings are based on a lease - lease back structure in which a district property is leased to a nonprofit public benefit corporation and then leased back (from the corporation) to the district. Eusd elected to form its own public benefit corporation (school facilities corporation) to facilitate its cop financings. That corporation is governed by a board of directors that is identical to the board of education of the district. The corporation is formed only for the narrow purpose of assisting the district in financing transactions and must hold annual organizational meetings at which the officers of the corporation are determined. The corporation must remain in existence as long as any obligations related to it are outstanding.

2310 Aldergrove AvenueEscondido, CA 92029

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.04x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

9.40x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Net Margin

31st percentile

0.0%

Higher net margin than 31% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$30,935

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Asset Growth

18th percentile

-6.9%

Faster asset growth than 18% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-0.5%

Faster revenue growth than 27% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$12,323,621

Down $2,247,623 (-15%) from 2021

Liabilities

Down

$11,690,000

Down $1,700,000 (-13%) from 2021

Net Assets

Down

$633,621

Down $547,623 (-46%) from 2021

Operations
Liabilities / Revenue97th percentileNet Margin31st percentile

Revenue

Up

$1,635,808

Up $2,313 (+0.1%) from 2021

Expenses

Up

$2,183,431

Up $561,581 (+35%) from 2021

Net Income

Down

-$547,623

Down $559,268 (-4803%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$100M$50M$0-$50M-$100MAssets 2011: $2,321,123Liabilities 2011: $64,944,777Net Assets 2011: -$62,623,6542011Assets 2012: $2,239,810Liabilities 2012: $0Net Assets 2012: $2,239,8102012Assets 2013: $2,251,912Liabilities 2013: $0Net Assets 2013: $2,251,9122013Assets 2014: $2,257,714Liabilities 2014: $0Net Assets 2014: $2,257,7142014Assets 2015: $2,263,533Liabilities 2015: $0Net Assets 2015: $2,263,5332015Assets 2017: $1,163,044Liabilities 2017: $0Net Assets 2017: $1,163,0442017Assets 2018: $1,177,360Liabilities 2018: $0Net Assets 2018: $1,177,3602018Assets 2021: $14,571,244Liabilities 2021: $13,390,000Net Assets 2021: $1,181,2442021Assets 2022: $12,323,621Liabilities 2022: $11,690,000Net Assets 2022: $633,6212022

Highlighted filing

2022

Assets$12,323,621
Liabilities$11,690,000
Net Assets$633,621
Open 2022 Filing

Operations Trend

Revenue Growth27th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,467,9002011Expenses 2012: $1,773,5572012Expenses 2013: $1,742,5422013Revenue 2014: $1,749,432Expenses 2014: $1,743,630Net Income 2014: $5,8022014Revenue 2015: $1,743,856Expenses 2015: $1,738,037Net Income 2015: $5,8192015Revenue 2017: $1,608,058Expenses 2017: $1,622,372Net Income 2017: -$14,3142017Revenue 2018: $1,644,627Expenses 2018: $1,630,311Net Income 2018: $14,3162018Revenue 2021: $1,633,495Expenses 2021: $1,621,850Net Income 2021: $11,6452021Revenue 2022: $1,635,808Expenses 2022: $2,183,431Net Income 2022: -$547,6232022

Highlighted filing

2022

Revenue$1,635,808
Expenses$2,183,431
Net Income-$547,623
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,323,621
Liabilities
$11,690,000
Net assets
$633,621
Revenue
$1,635,808
Expenses
$2,183,431
Net income
-$547,623
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$11.7$0.63$1.64$2.18$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$13.4$1.18$1.63$1.62$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$1.64$1.63$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.16$1.61$1.62$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$1.74$1.74$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$1.75$1.74$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.00$2.25$1.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.00$2.24$1.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$64.9$62.6$1.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 13, 2023
Return Version
2021v4.1
Gross Receipts
$1,635,808
Mission and Program Overview

Mission

Corporation exists to facilitate certificate of participation (cop) financing to support the escondido union school district. The mission is to assist the district in financing transactions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,181,244$633,621▼ $547,623
Savings and Temporary Cash Investments-$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$14,571,244$12,323,621▼ $2,247,623
Other Assets Total$13,390,000$11,690,000▼ $1,700,000
Liabilities
Tax Exempt Bond Liabilities$13,390,000$11,690,000▼ $1,700,000
Total Liabilities$13,390,000$11,690,000▼ $1,700,000
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,181,244$633,621▼ $547,623
Total Net Assets Fund Balance$1,181,244$633,621▼ $547,623
Total Liabilities and Net Assets / Fund Balance$14,571,244$12,323,621▼ $2,247,623

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$11,690,000--
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleOtherTotal
Roy Frank HustonSecretary$21,495$21,495
Joan GardnerMember$12,120$12,120
Georgine TomasiMember$4,800$4,800
Mark OlsonPresident$4,800$4,800
Doug PaulsonMember$4,600$4,600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,635,684
Investment Income
$124
Other Revenue
$0
Change in Net Assets
$-547,623
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,183,431
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$1,700,000--$1,700,000
Interest$483,431--$483,431
Total Functional Expenses$2,183,431$0$0$2,183,431
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

Loans and Receivables

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

Bond Issues

BondIssuerIssuedIssue PricePurpose
BEscondido Union Sch Dist2015-06-04$15,100,000REFUNDING
AEscondido Union Sch Dist1998-10-01$9,200,000REFUNDING COPS

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$15,100,000--$303,804
A$9,200,000--$438,768

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Cpa firm prepares form 990 and provides draft to the board for review. Any revisions are made if necessary and then a board member signs the return for filing.”

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

“Form 700 is completed by board members to disclose conflicts of interest. If a conflict exists, the board member will not be able to vote on the related issue at hand.”

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

“Governing documents, policies and financial statements are made available upon request to the general public.”

Filing and Contact Details

Filer

Filer Name
Escondido Union School District
EIN
33-0575307
Phone
7604322400
Address
2310 ALDERGROVE AVENUE, ESCONDIDO, CA 92029

Signing Officer

Name
Mark Olson
Title
President
Signed
2023-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Olson
Formed
1993
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562
Preparer
Elizabeth Nigro CPA
Phone
9516988783
Raw XML AppendixShowing 400 of 425 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CPA FIRM PREPARES FORM 990 AND PROVIDES DRAFT TO THE BOARD FOR REVIEW. ANY REVISIONS ARE MADE IF NECESSARY AND THEN A BOARD MEMBER SIGNS THE RETURN FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 700 IS COMPLETED BY BOARD MEMBERS TO DISCLOSE CONFLICTS OF INTEREST. IF A CONFLICT EXISTS, THE BOARD MEMBER WILL NOT BE ABLE TO VOTE ON THE RELATED ISSUE AT HAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARK OLSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President

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