Civic Intelligence

Escondido Union School District Facilities Corporation

990 • Fiscal year 2018 • EIN 33-0575307

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

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

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

37th percentile

0.9%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

50th percentile

1.2%

Faster asset growth than 50% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

2.3%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$1,177,360

Up $14,316 (+1.2%) from 2017

Net Assets

Up

$1,177,360

Up $14,316 (+1.2%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin37th percentile

Revenue

Up

$1,644,627

Up $36,569 (+2.3%) from 2017

Expenses

Up

$1,630,311

Up $7,939 (+0.5%) from 2017

Net Income

Up

$14,316

Up $28,630 (+200%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth50th 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 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

2018

Assets$1,177,360
Liabilities$0
Net Assets$1,177,360
Open 2018 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$1,644,627
Expenses$1,630,311
Net Income$14,316
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.2
Gross Receipts
$1,644,627
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$1,162,903$1,176,921▲ $14,018
Accounts Receivable$141$439▲ $298
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$1,163,044$1,177,360▲ $14,316
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,163,044$1,177,360▲ $14,316
Total Net Assets Fund Balance$1,163,044$1,177,360▲ $14,316
Total Liabilities and Net Assets / Fund Balance$1,163,044$1,177,360▲ $14,316
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Doug PaulsonPresident
Joan GardnerVice President
Zesty HarperCFO
Gary Altenburg DdsSecretary
JOE MUGA PhDSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$6,343
Other Revenue
$1,638,284
Change in Net Assets
$14,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,630,311
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$665,394--$665,394
Other Expenses$4,917--$4,917
Total Functional Expenses$1,630,311$0$0$1,630,311
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-
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
Dr Joe Muga
Title
President
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Joe Muga
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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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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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/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/TotalAssetsBOYAmt01163044
IRS990/TotalAssetsEOYAmt01177360
IRS990/TotalAssetsGrp/BOYAmt01163044
IRS990/TotalAssetsGrp/EOYAmt01177360
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01630311
IRS990/TotalFunctionalExpensesGrp/TotalAmt01630311
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01163044
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01177360
IRS990/TotalProgramServiceExpensesAmt01630311
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01638284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01644627
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01163044
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01177360
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR JOE MUGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
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/PreparerFirmEIN0522354566
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/ReturnTs02019-05-10T16:24:58-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,177,360
Liabilities
$0
Net assets
$1,177,360
Revenue
$1,644,627
Expenses
$1,630,311
Net income
$14,316
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
2018Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)4 • $1M-$5M nonprofits