Civic Intelligence

Poway High Foundation

EIN 33-0823876 • 501(c)3 • Poway, CA

Profile

To assist in the educational programs at Poway High School.

15500 Espola RoadPoway, CA 92064

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

60th percentile

7.4%

Higher net margin than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Up

$250,530

Up $22,901 (+10%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$250,530

Up $22,901 (+10%) from 2024

Revenue

Up

$467,238

Up $4,551 (+1.0%) from 2024

Expenses

Down

$432,576

Down $17,329 (-3.9%) from 2024

Net Income

Up

$34,662

Up $21,880 (+171%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $92,276Liabilities 2013: $163Net Assets 2013: $92,1132013Assets 2014: $78,457Net Assets 2014: $78,4572014Assets 2015: $61,943Net Assets 2015: $61,9432015Assets 2016: $47,336Net Assets 2016: $47,3362016Assets 2017: $38,304Net Assets 2017: $38,3042017Assets 2018: $48,528Net Assets 2018: $48,5282018Assets 2020: $93,534Liabilities 2020: $2,105Net Assets 2020: $91,4292020Assets 2021: $120,339Liabilities 2021: $2,105Net Assets 2021: $118,2342021Assets 2022: $166,875Liabilities 2022: $0Net Assets 2022: $166,8752022Assets 2023: $201,632Liabilities 2023: $0Net Assets 2023: $201,6322023Assets 2024: $227,629Liabilities 2024: $0Net Assets 2024: $227,6292024Assets 2025: $250,530Liabilities 2025: $0Net Assets 2025: $250,5302025

Highlighted filing

2025

Assets$250,530
Liabilities$0
Net Assets$250,530

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $71,958Expenses 2013: $74,209Net Income 2013: -$2,2512013Revenue 2014: $70,804Expenses 2014: $84,460Net Income 2014: -$13,6562014Revenue 2015: $73,915Expenses 2015: $90,429Net Income 2015: -$16,5142015Revenue 2016: $49,386Expenses 2016: $63,993Net Income 2016: -$14,6072016Revenue 2017: $43,189Expenses 2017: $52,221Net Income 2017: -$9,0322017Revenue 2018: $61,375Expenses 2018: $51,151Net Income 2018: $10,2242018Revenue 2020: $56,633Expenses 2020: $21,382Net Income 2020: $35,2512020Revenue 2021: $64,614Expenses 2021: $37,809Net Income 2021: $26,8052021Revenue 2022: $236,991Expenses 2022: $188,350Net Income 2022: $48,6412022Revenue 2023: $292,435Expenses 2023: $257,678Net Income 2023: $34,7572023Revenue 2024: $462,687Expenses 2024: $449,905Net Income 2024: $12,7822024Revenue 2025: $467,238Expenses 2025: $432,576Net Income 2025: $34,6622025

Highlighted filing

2025

Revenue$467,238
Expenses$432,576
Net Income$34,662

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 21, 2026
Return Version
2024v5.2
Gross Receipts
$483,159
Mission and Program Overview

Mission

To assist in the educational programs at Poway High School.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$227,628$250,530▲ $22,902
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$227,629$250,530▲ $22,901
Other Assets Total$1$0▼ $1
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$139,276$201,945▲ $62,669
Net Assets Without Donor Restrictions$88,353$48,585▼ $39,768
Total Net Assets Fund Balance$227,629$250,530▲ $22,901
Total Liabilities and Net Assets / Fund Balance$227,629$250,530▲ $22,901
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heather SkaleChairman
Kelly MauVice Chairman
Pauline GombergDirector
Larry OttAlumni Assoc
Lauren BlackerFinancial Secre
Molly LaRueSecretary
Elsie RussTreasurer
Dana VargaWebmaster
Revenue and Support

Revenue Composition

Contributions and Grants
$396,929
Program Service Revenue
$55,813
Investment Income
$0
Other Revenue
$14,496
All Other Contributions
$396,929
Change in Net Assets
$34,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$432,576
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
All Other Expenses$115,666$224-$115,890
Other Expenses$48,659--$48,659
Fees for Services Other$396$4,049-$4,445
Total Functional Expenses$428,303$4,273$0$432,576
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,417
Fundraising Direct Expenses$15,921
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Fundaisers$30,417$30,417$15,921$14,496
Total Events$30,417$30,417$15,921$14,496
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
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is sent out via email to all board members for review prior to filing. It is then added as an agenda item on the next in-person board meeting and discussed.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, line 12C - Conflict of Interest Enforcement

The organization regularly and consistently required officers, directors, board members, and key employees to disclose any interests that could give rise to conflicts. When conflicts do arise, the organization requires individuals to recuse themselves from related votes, ensuring ethical conduct and accountability.

Filing and Contact Details

Filer

Filer Name
Poway High Foundation
EIN
33-0823876
Address
15500 Espola Road, Poway, CA 92064

Signing Officer

Name
Elsie Russ
Title
Treasurer
Signed
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Mau
Formed
1999
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
60

Preparer

Firm
VanderSpek Howerzyl CPAs
Address
350 West Fifth Ave Suite 300, Escondido, CA 92025
Preparer
Phillip Howerzyl CPACGMA
Phone
7607412659
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Alumni Expense: Column (A) - Total = $33092; Column (B) - Program Services = $33092; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Bank charges: Column (A) - Total = $173; Column (B) - Program Services = $83; Column (C) - Management & General = $90; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Cross country/Construction: Column (A) - Total = $7262; Column (B) - Program Services = $7262; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Donations to new non-profits: Column (A) - Total = $35596; Column (B) - Program Services = $35596; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

FFA Expenses: Column (A) - Total = $32489; Column (B) - Program Services = $32489; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Miscellaneous: Column (A) - Total = $1478; Column (B) - Program Services = $1344; Column (C) - Management & General = $134; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Softball/AVID: Column (A) - Total = $2462; Column (B) - Program Services = $2462; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

T&F/Library: Column (A) - Total = $3338; Column (B) - Program Services = $3338; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0309194
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt034951
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt051972
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Various Fundaisers
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030417
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt030417
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt030417
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt030417
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014496
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015921
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is sent out via email to all board members for review prior to filing. It is then added as an agenda item on the next in-person board meeting and discussed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Alumni Expense: Column (A) - Total = $33092; Column (B) - Program Services = $33092; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Bank charges: Column (A) - Total = $173; Column (B) - Program Services = $83; Column (C) - Management & General = $90; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Cross country/Construction: Column (A) - Total = $7262; Column (B) - Program Services = $7262; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Donations to new non-profits: Column (A) - Total = $35596; Column (B) - Program Services = $35596; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FFA Expenses: Column (A) - Total = $32489; Column (B) - Program Services = $32489; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Miscellaneous: Column (A) - Total = $1478; Column (B) - Program Services = $1344; Column (C) - Management & General = $134; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Softball/AVID: Column (A) - Total = $2462; Column (B) - Program Services = $2462; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9T&F/Library: Column (A) - Total = $3338; Column (B) - Program Services = $3338; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The organization regularly and consistently required officers, directors, board members, and key employees to disclose any interests that could give rise to conflicts. When conflicts do arise, the organization requires individuals to recuse themselves from related votes, ensuring ethical conduct and accountability.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part VI, line 12c - Conflict of Interest Enforcement
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IRS990/USAddress/AddressLine1Txt015500 Espola Road
IRS990/USAddress/CityNm0Poway
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092064
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Elsie Russ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-21
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ReturnHeader/Filer/BusinessNameControlTxt0POWA
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