Civic Intelligence

Escondido Union School District Facilities Corporation

990 • Fiscal year 2021 • EIN 33-0575307

Jul 01, 2020 to Jun 30, 2021 • Filed on May 13, 2022

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

92nd percentile

0.92x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

91st percentile

8.20x

Higher debt load relative to revenue than 91% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Net Margin

27th percentile

0.7%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

38th percentile

$21,495

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Asset Growth

9th percentile

-6.9%

Faster asset growth than 9% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

33rd percentile

0.3%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$14,571,244

Up $13,393,884 (+1138%) from 2018

Net Assets

Up

$1,181,244

Up $3,884 (+0.3%) from 2018

Liabilities

Up

$13,390,000

Up $13,390,000 from 2018

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin27th percentile

Revenue

Down

$1,633,495

Down $11,132 (-0.7%) from 2018

Expenses

Down

$1,621,850

Down $8,461 (-0.5%) from 2018

Net Income

Down

$11,645

Down $2,671 (-19%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth9th 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

2021

Assets$14,571,244
Liabilities$13,390,000
Net Assets$1,181,244
Open 2021 Filing

Operations Trend

Revenue Growth33rd 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

2021

Revenue$1,633,495
Expenses$1,621,850
Net Income$11,645
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.0
Gross Receipts
$1,633,495
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$1,169,599$1,181,244▲ $11,645
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$15,649,599$14,571,244▼ $1,078,355
Other Assets Total$14,480,000$13,390,000▼ $1,090,000
Liabilities
Tax Exempt Bond Liabilities$14,480,000$13,390,000▼ $1,090,000
Total Liabilities$14,480,000$13,390,000▼ $1,090,000
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,169,599$1,181,244▲ $11,645
Total Net Assets Fund Balance$1,169,599$1,181,244▲ $11,645
Total Liabilities and Net Assets / Fund Balance$15,649,599$14,571,244▼ $1,078,355

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$13,390,000--
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,633,454
Investment Income
$41
Other Revenue
$0
Change in Net Assets
$11,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,621,850
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$1,090,000--$1,090,000
Interest$531,850--$531,850
Total Functional Expenses$1,621,850$0$0$1,621,850
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-$2,260,000$303,804
A$9,200,000-$6,515,000$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
Georgine Tomasi
Title
President
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Georgine Tomasi
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
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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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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,571,244
Liabilities
$13,390,000
Net assets
$1,181,244
Revenue
$1,633,495
Expenses
$1,621,850
Net income
$11,645
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
2021Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)4 • $10M-$25M nonprofits