Civic Intelligence

Virginia Smith Trust

EIN 77-0295858 • 501(c)3 • Merced, CA

Profile

To provide the merced county office of education the ability to provide scholarship funds for students to attend higher institutions of learning.

632 West 13th StreetMerced, CA 95341

n/A

Siviq Scores

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

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

87th percentile

2.11x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

3rd percentile

-116%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

0.1%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-87%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$34,177,561

Up $45,510 (+0.1%) from 2019

Liabilities

Down

$213,786

Down $61,597 (-22%) from 2019

Net Assets

Up

$33,963,775

Up $107,107 (+0.3%) from 2019

Operations
Liabilities / Revenue87th percentileNet Margin3rd percentile

Revenue

Down

$101,266

Down $674,665 (-87%) from 2019

Expenses

Down

$218,908

Down $615,489 (-74%) from 2019

Net Income

Down

-$117,642

Down $59,176 (-101%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$40M$30M$20M$10M$0Assets 2011: $5,784,792Liabilities 2011: $7,019Net Assets 2011: $5,777,7732011Assets 2012: $5,819,812Liabilities 2012: $5,379Net Assets 2012: $5,814,4332012Assets 2013: $4,953,831Liabilities 2013: $6,782Net Assets 2013: $4,947,0492013Assets 2014: $4,598,395Liabilities 2014: $6,206Net Assets 2014: $4,592,1892014Assets 2015: $4,909,340Liabilities 2015: $6,285Net Assets 2015: $4,903,0552015Assets 2016: $4,669,508Liabilities 2016: $5,375Net Assets 2016: $4,664,1332016Assets 2017: $33,422,873Liabilities 2017: $105,533Net Assets 2017: $33,317,3402017Assets 2018: $33,966,968Liabilities 2018: $196,754Net Assets 2018: $33,770,2142018Assets 2019: $34,132,051Liabilities 2019: $275,383Net Assets 2019: $33,856,6682019Assets 2020: $34,177,561Liabilities 2020: $213,786Net Assets 2020: $33,963,7752020

Highlighted filing

2020

Assets$34,177,561
Liabilities$213,786
Net Assets$33,963,775
Open 2020 Filing

Operations Trend

Revenue Growth1st percentile

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $245,742Expenses 2011: $178,224Net Income 2011: $67,5182011Revenue 2012: $231,736Expenses 2012: $153,082Net Income 2012: $78,6542012Revenue 2013: $183,001Expenses 2013: $159,367Net Income 2013: $23,6342013Revenue 2014: $184,560Expenses 2014: $161,420Net Income 2014: $23,1402014Revenue 2015: $134,193Expenses 2015: $175,443Net Income 2015: -$41,2502015Revenue 2016: $128,010Expenses 2016: $197,114Net Income 2016: -$69,1042016Revenue 2017: $32,060,801Expenses 2017: $3,926,114Net Income 2017: $28,134,6872017Revenue 2018: $328,650Expenses 2018: $173,819Net Income 2018: $154,8312018Revenue 2019: $775,931Expenses 2019: $834,397Net Income 2019: -$58,4662019Revenue 2020: $101,266Expenses 2020: $218,908Net Income 2020: -$117,6422020

Highlighted filing

2020

Revenue$101,266
Expenses$218,908
Net Income-$117,642
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,177,561
Liabilities
$213,786
Net assets
$33,963,775
Revenue
$101,266
Expenses
$218,908
Net income
-$117,642
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$34.2$0.21$34.0$0.10$0.22$0.12
2019Detailed filing. Detailed filing data is available for this year.$34.1$0.28$33.9$0.78$0.83$0.06
2018Detailed filing. Detailed filing data is available for this year.$34.0$0.20$33.8$0.33$0.17$0.15
2017Detailed filing. Detailed filing data is available for this year.$33.4$0.11$33.3$32.1$3.93$28.1
2016Detailed filing. Detailed filing data is available for this year.$4.67$0.01$4.66$0.13$0.20$0.07
2015Summary only. Only limited summary data is available for this year.$4.91$0.01$4.90$0.13$0.18$0.04
2014Summary only. Only limited summary data is available for this year.$4.60$0.01$4.59$0.18$0.16$0.02
2013Summary only. Only limited summary data is available for this year.$4.95$0.01$4.95$0.18$0.16$0.02
2012Summary only. Only limited summary data is available for this year.$5.82$0.01$5.81$0.23$0.15$0.08
2011Summary only. Only limited summary data is available for this year.$5.78$0.01$5.78$0.25$0.18$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.2
Gross Receipts
$124,122
Mission and Program Overview

Mission

To provide the merced county office of education the ability to provide scholarship funds for students to attend higher institutions of learning.

To provide scholarship funds for students to attend higher institutions of learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$28,995,671$29,473,313▲ $477,642
Investments Program Related$5,086,868$4,664,540▼ $422,328
Cash and Non-Interest-Bearing Accounts$49,512$39,708▼ $9,804
Total Assets$34,132,051$34,177,561▲ $45,510
Liabilities
Other Liabilities$127,614$190,475▲ $62,861
Accounts Payable and Accrued Expenses$147,769$23,311▼ $124,458
Total Liabilities$275,383$213,786▼ $61,597
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,422,403$29,443,205▲ $20,802
Net Assets With Donor Restrictions$4,434,265$4,520,570▲ $86,305
Total Net Assets Fund Balance$33,856,668$33,963,775▲ $107,107
Total Liabilities and Net Assets / Fund Balance$34,132,051$34,177,561▲ $45,510

Asset Categories

AssetBook ValueDepreciationBasis
Land$27,564,893-$27,564,893
Other Land Buildings$1,808,463-$1,808,463
Leasehold Improvements$99,957$11,106$111,063
Investment Program Related Org$143,970--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$4,434,265-▲ $218,945-$4,520,570
2019$4,270,378-▲ $333,005-$4,434,265
2018$3,979,711-▲ $360,667-$4,270,378
2017$3,486,052-▲ $514,659-$3,979,711
2016$3,664,903-▼ $129,851-$3,486,052
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Dennis HanksChair Person$1,700$1,700
FRED HONOR'EMember$1,700$1,700
Christopher ChavezVice-chair$1,400$1,400
Frank FagundesMember$1,400$1,400
Geneva BrettMember$1,140$1,140

Board Members and Trustees

NameTitle
Janet RileyFinancial Advisor
Steve M TietjenTrust Advisor

Highest Paid Contractors

ContractorServicesLocationCompensation
Provost & Pritchard Consulting GroupConsulting Service286 W CROMWELL AVE, Fresno, CA 93711$382,657
The Hvidt GroupProfessional Service2620 EATON AVE, Redwood City, CA 94062$163,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,266
Other Revenue
$100,000
Change in Net Assets
$-117,642

Audited Revenue Reconciliation

Revenue per Audited Statements
$101,266
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$224,749
Total Revenue per Audited Statements
$326,015
Total Revenue per Form 990
$101,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$124,250
Other Expenses$87,238
Salaries, Compensation, and Employee Benefits$7,420
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$124,250--$124,250
Fees for Services Other-$24,003-$24,003
Current Officers, Directors, Trustees, and Key Employees-$7,420-$7,420
Depreciation Depletion-$5,553-$5,553
Other Expenses-$2,195-$2,195
Total Functional Expenses$124,250$94,658$0$218,908

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$218,908
Total Expenses per Audited Statements$218,908
Total Expenses per Form 990$218,908
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Merced County Office of Education$190,475
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees with the authority to act on behalf of the board.”

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

“The form was provided in advance to filing to management. Any changes identified as needed were made as/if needed.”

Form 990, Part VI, Section C, Line 18

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

Form 990, Part VI, Section C, Line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Virginia Smith Trust
EIN
77-0295858
Phone
2093816604
Address
632 WEST 13TH STREET, MERCED, CA 95341

Signing Officer

Name
Janet Riley
Title
Financial Investment Advisor
Phone
2093816725
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Riley
Formed
1975
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Eide Bailly Llp
Address
3130 CROW CANYON PL STE 300, SAN RAMON, CA 94583-1386
Preparer
Theresa Montgomery CPA
Phone
9254804000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted services: program service expenses 0. Management and general expenses 24,003. Fundraising expenses 0. Total expenses 24,003.”

Financial Statement Notes

PART X, LINE 2:

“The trust has adopted fasb asc topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain, and, accordingly, no accounting adjustment has been made to the financial statements.”

Raw XML AppendixShowing 400 of 500 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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IRS990/PYInvestmentIncomeAmt0252775
IRS990/PYOtherExpensesAmt0663357
IRS990/PYOtherRevenueAmt0520000
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-58466
IRS990/PYSalariesCompEmpBnftPaidAmt07040
IRS990/PYTotalExpensesAmt0834397
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0775931
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-117642
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0100000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0956002379
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MERCED COUNTY OFFICE OF EDUCATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04434265
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04520570
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0132640
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0218945
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04270378
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04434265
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0169118
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0333005
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03979711
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04270378
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt070000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0360667
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03486052
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03979711
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt021000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0514659
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03664903
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03486052
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt049000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-129851
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0218908
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt04520570
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1143970
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0PACKARD ENDOWMENT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1SCHOLARSHIPS - UBS FINANCIAL SERVICES
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/LandGrp/BookValueAmt027564893
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027564893
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt099957
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011106
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0111063
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0224749
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01808463
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01808463
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0190475
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO MERCED COUNTY OFFICE OF EDUCATION
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0224749
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0101266
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST HAS ADOPTED FASB ASC TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029473313
IRS990ScheduleD/TotalBookValueProgramRltdAmt04664540
IRS990ScheduleD/TotalExpensesPerForm990Amt0218908
IRS990ScheduleD/TotalLiabilityAmt0190475
IRS990ScheduleD/TotalRevenuePerForm990Amt0101266
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0326015
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0218908
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0124250
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt023
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE SCHOLARSHIP COMMITTEE CONSIDERS ALL APPLICATIONS AND SUBMITS ITS RECOMENDATIONS TO THE TRUSTEES FOR FINAL APPROVAL. THE COMMITTEE CONSIDERS SPECIFIC CRITERIA WHEN DETERMINING SCHOLARSHIP AWARDS, INCLUDING GPA, EXPECTED FAMILY INCOME, EMPLOYMENT STATUS, VOLUNTEER/EXTRACURRICULAR ACTIVIES, DEPENDENT/MARITAL STATUS, EXPENSE OF SCHOOL, AND CHARACTER/VALUES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0227127
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1166512
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt013550
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt113550
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEVE M TIETJEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JANET RILEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUST ADVISOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FINANCIAL ADVISOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0240677
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1180062
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM WAS PROVIDED IN ADVANCE TO FILING TO MANAGEMENT. ANY CHANGES IDENTIFIED AS NEEDED WERE MADE AS/IF NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 24,003. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,003.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MERCED COUNTY OFFICE OF EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956002379
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION OF STUDENTS

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