Civic Intelligence

Escondido Union School District Facilities Corporation

990 • Fiscal year 2016 • EIN 33-0575307

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 28, 2017

Organization ProfileN/A
2310 Aldergrove AvenueEscondido, CA 92029

(760) 432-2400

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Net Margin

21st percentile

-6.4%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Asset Growth

1st percentile

-48%

Faster asset growth than 1% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

881%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$1,181,059

Down $1,082,474 (-48%) from 2015

Net Assets

Down

$1,177,358

Down $1,086,175 (-48%) from 2015

Liabilities

Up

$3,701

Up $3,701 from 2015

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin21st percentile

Revenue

Up

$17,104,382

Up $15,360,526 (+881%) from 2015

Expenses

Up

$18,190,557

Up $16,452,520 (+947%) from 2015

Net Income

Down

-$1,086,175

Down $1,091,994 (-18766%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$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 2016: $1,181,059Liabilities 2016: $3,701Net Assets 2016: $1,177,3582016Assets 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

2016

Assets$1,181,059
Liabilities$3,701
Net Assets$1,177,358
Open 2016 Filing

Operations Trend

Revenue Growth98th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 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 2016: $17,104,382Expenses 2016: $18,190,557Net Income 2016: -$1,086,1752016Revenue 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

2016

Revenue$17,104,382
Expenses$18,190,557
Net Income-$1,086,175
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 28, 2017
Return Version
2015v3.0
Gross Receipts
$17,104,382
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.

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 it own public benefit corp (school facilities corp) 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 corp are determined. The corporation must remain in existence as long as any obligations related to it are outstanding.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,263,461$1,180,826▼ $1,082,635
Accounts Receivable$72$233▲ $161
Cash and Non-Interest-Bearing Accounts-$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$2,263,533$1,181,059▼ $1,082,474
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$3,701-
Total Liabilities$0$3,701▲ $3,701
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,263,533$1,177,358▼ $1,086,175
Total Net Assets Fund Balance$2,263,533$1,177,358▼ $1,086,175
Total Liabilities and Net Assets / Fund Balance$2,263,533$1,181,059▼ $1,082,474
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Zesty HarperPresident
Gary Altenburg DdsVice President
Doug PaulsonTrustee
Joan GardnerCFO
JOE MUGA Ph DSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,100,000
Investment Income
$24,761
Other Revenue
$1,979,621
Change in Net Assets
$-1,086,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,190,557
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
Interest$1,488,444--$1,488,444
Other Expenses$307,113--$307,113
Total Functional Expenses$18,190,557$0$0$18,190,557
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
Lobbying 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-
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“The board is given copies of the 990 to review. The corp president does a final review before submission to the irs.”

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

“Board annually monitors conflict of interest policies.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“No compensation is paid through this organization. The board does monitor the compensation of salaries paid to officials from the district as part of the normal hiring process”

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

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

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

Signing Officer

Name
Zesty Harper
Title
President
Signed
2017-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zesty Harper
Formed
1993
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Wilkinson Hadley King & Co LLP
Address
218 W Douglas Ave, El Cajon, CA 92020
Preparer
Brian Hadley
Phone
6194476700
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD IS GIVEN COPIES OF THE 990 TO REVIEW. THE CORP PRESIDENT DOES A FINAL REVIEW BEFORE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD ANNUALLY MONITORS CONFLICT OF INTEREST POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMPENSATION IS PAID THROUGH THIS ORGANIZATION. THE BOARD DOES MONITOR THE COMPENSATION OF SALARIES PAID TO OFFICIALS FROM THE DISTRICT AS PART OF THE NORMAL HIRING PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
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 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956001098
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02310 ALDERGROVE AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ESCONDIDO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092029
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/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02263533
IRS990/TotalAssetsEOYAmt01181059
IRS990/TotalAssetsGrp/BOYAmt02263533
IRS990/TotalAssetsGrp/EOYAmt01181059
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt018190557
IRS990/TotalFunctionalExpensesGrp/TotalAmt018190557
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt03701
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03701
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02263533
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01177358
IRS990/TotalProgramServiceExpensesAmt018190557
IRS990/TotalProgramServiceRevenueAmt015100000
IRS990/TotalRevenueGrp/ExclusionAmt024761
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017079621
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt017104382
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02263533
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01181059
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02310 ALDERGROVE AVENUE
IRS990/USAddress/CityNm0ESCONDIDO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092029
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ZESTY HARPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESCONDIDO UNION SCHOOL DISTRICT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FACILITIES CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0ESCO
ReturnHeader/Filer/EIN0330575307
ReturnHeader/Filer/USAddress/AddressLine1Txt02310 ALDERGROVE AVENUE
ReturnHeader/Filer/USAddress/CityNm0ESCONDIDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092029
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wilkinson Hadley King & Co LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0218 W Douglas Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0El Cajon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092020
ReturnHeader/PreparerPersonGrp/PhoneNum06194476700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN HADLEY
ReturnHeader/ReturnTs02017-04-28T13:39:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,181,059
Liabilities
$3,701
Net assets
$1,177,358
Revenue
$17,104,382
Expenses
$18,190,557
Net income
-$1,086,175
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
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$17.1$18.2$1.09
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