Civic Intelligence

Cupertino Education Association

990 • Fiscal year 2019 • EIN 94-1556554

Sep 01, 2018 to Aug 31, 2019 • Filed on Mar 23, 2020

10011 N Foothill BlvdCupertino, CA 95014

(408) 257-2122

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

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

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

35th percentile

0.00x

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

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

24th percentile

-2.6%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$7,450

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

27th percentile

-1.5%

Faster asset growth than 27% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

37th percentile

-1.0%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$825,679

Down $12,890 (-1.5%) from 2018

Net Assets

Down

$825,679

Down $12,890 (-1.5%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$243,743

Down $2,489 (-1.0%) from 2018

Expenses

Down

$250,018

Down $8,348 (-3.2%) from 2018

Net Income

Up

-$6,275

Up $5,859 (+48%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $661,919Liabilities 2011: $2,096Net Assets 2011: $659,8232011Assets 2012: $874,249Liabilities 2012: $196,036Net Assets 2012: $678,2132012Assets 2013: $899,884Liabilities 2013: $190,020Net Assets 2013: $709,8642013Assets 2014: $930,844Liabilities 2014: $183,679Net Assets 2014: $747,1652014Assets 2015: $938,065Liabilities 2015: $176,996Net Assets 2015: $761,0692015Assets 2016: $956,851Liabilities 2016: $169,976Net Assets 2016: $786,8752016Assets 2017: $815,336Liabilities 2017: $0Net Assets 2017: $815,3362017Assets 2018: $838,569Liabilities 2018: $0Net Assets 2018: $838,5692018Assets 2019: $825,679Liabilities 2019: $0Net Assets 2019: $825,6792019Assets 2020: $892,089Liabilities 2020: $0Net Assets 2020: $892,0892020Assets 2021: $964,867Liabilities 2021: $0Net Assets 2021: $964,8672021Assets 2022: $864,468Liabilities 2022: $0Net Assets 2022: $864,4682022Assets 2023: $847,863Liabilities 2023: $0Net Assets 2023: $847,8632023Assets 2024: $893,498Liabilities 2024: $0Net Assets 2024: $893,4982024Assets 2025: $940,320Liabilities 2025: $0Net Assets 2025: $940,3202025

Highlighted filing

2019

Assets$825,679
Liabilities$0
Net Assets$825,679

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $224,888Expenses 2011: $175,536Net Income 2011: $49,3522011Revenue 2012: $201,842Expenses 2012: $182,049Net Income 2012: $19,7932012Expenses 2013: $180,2352013Revenue 2014: $214,183Expenses 2014: $176,112Net Income 2014: $38,0712014Revenue 2015: $238,117Expenses 2015: $189,104Net Income 2015: $49,0132015Revenue 2016: $197,606Expenses 2016: $214,390Net Income 2016: -$16,7842016Revenue 2017: $209,168Expenses 2017: $212,543Net Income 2017: -$3,3752017Revenue 2018: $246,232Expenses 2018: $258,366Net Income 2018: -$12,1342018Revenue 2019: $243,743Expenses 2019: $250,018Net Income 2019: -$6,2752019Revenue 2020: $222,845Expenses 2020: $219,134Net Income 2020: $3,7112020Revenue 2021: $238,834Expenses 2021: $220,329Net Income 2021: $18,5052021Revenue 2022: $211,321Expenses 2022: $216,604Net Income 2022: -$5,2832022Revenue 2023: $209,033Expenses 2023: $222,651Net Income 2023: -$13,6182023Revenue 2024: $195,302Expenses 2024: $213,179Net Income 2024: -$17,8772024Revenue 2025: $313,995Expenses 2025: $206,745Net Income 2025: $107,2502025

Highlighted filing

2019

Revenue$243,743
Expenses$250,018
Net Income-$6,275
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Mar 23, 2020
Return Version
2018v3.1
Gross Receipts
$261,158
Mission and Program Overview

Mission

Provide union representation for certificated school teachers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$12,552$423,890▲ $411,338
Land, Buildings, and Equipment, Net$398,007$374,168▼ $23,839
Investments in Publicly Traded Securities$365,351$0▼ $365,351
Cash and Non-Interest-Bearing Accounts$62,659$27,621▼ $35,038
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$838,569$825,679▼ $12,890
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$838,569$825,679▼ $12,890
Total Net Assets Fund Balance$838,569$825,679▼ $12,890
Total Liabilities and Net Assets / Fund Balance$838,569$825,679▼ $12,890

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$372,708$231,034$603,742
Equipment$1,460$17,655$19,115
Other Land Buildings-$3,201$3,201
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kai BrownPresidentPT$7,450$7,450
Susan HansenTreasurer-$1,260$1,260
Brian DavenportState Council-$1,240$1,240
Katie BurnetteSecretary-$1,140$1,140
Ruth Eller4-5 Director-$1,000$1,000

Board Members and Trustees

NameTitle
Mary Ann CunninghamVice President
Megan SimpsonK-3 Director
Kim JamesMs Director
Helen SungSp Ed Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$230,710
Investment Income
$8,438
Other Revenue
$4,595
Change in Net Assets
$-6,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$141,904
Other Expenses$108,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$126,323
Depreciation Depletion---$31,017
All Other Expenses---$13,312
Office Expenses---$12,177
Current Officers, Directors, Trustees, and Key Employees---$12,090
Fees for Services Accounting---$10,954
Conferences and Meetings---$7,057
Other Expenses---$6,511
Payroll Taxes---$3,491
Insurance---$765
Total Functional Expenses$0$0$0$250,018
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Yes
Backup withholding compliance
Yes
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

A draft of the tax return was provided to the board for review and approval. Upon approval of the draft the tax return was finalized and a copy was provided to each member of the board before the president signed and filed the return.

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

All new hires and board members must read and sign a copy of the conflict of interest policy. All employees and board members are required to bring any potential conflict of interest to the attention of the board for discussion.

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

Salaries for the office secretaries and stipends paid to officers and directors are established and reviewed annually by the board as part of the budget process.

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

The tax exempt application and annual tax returns are available for review at the association's offices by appointment.

Filing and Contact Details

Filer

Filer Name
Cupertino Education Association
EIN
94-1556554
Phone
4082572122
Address
10011 N FOOTHILL BLVD, CUPERTINO, CA 95014

Signing Officer

Name
Kai Brown
Title
President
Signed
2020-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kai Brown
Formed
1964
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
60

Preparer

Firm
Kawamoto Weil & Company
Address
150 E Campbell Ave 201, Campbell, CA 95008
Preparer
Kenneth M Kawamoto
Phone
4083797300
Supplemental Narrative

Additional Explanations

Form 990, Schedule D, Part XIV

The association members have voted to fund a political action committee. For financial statement purposes the funding of the pac is shown as an expense in order to comply with the california teachers' association's requirements for reporting. For purposes of the form 990 the pac funding is netted with dues received as no political activity is conducted by the association.

Raw XML Appendix382 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/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0230710
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt07304
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0110252
IRS990/PYProgramServiceRevenueAmt0238928
IRS990/PYRevenuesLessExpensesAmt0-12134
IRS990/PYSalariesCompEmpBnftPaidAmt0148114
IRS990/PYTotalExpensesAmt0258366
IRS990/PYTotalRevenueAmt0246232
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-6275
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0372708
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0231034
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603742
IRS990ScheduleD/EquipmentGrp/BookValueAmt01460
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017655
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019115
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03201
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03201
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0374168
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE TAX RETURN WAS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL. UPON APPROVAL OF THE DRAFT THE TAX RETURN WAS FINALIZED AND A COPY WAS PROVIDED TO EACH MEMBER OF THE BOARD BEFORE THE PRESIDENT SIGNED AND FILED THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL NEW HIRES AND BOARD MEMBERS MUST READ AND SIGN A COPY OF THE CONFLICT OF INTEREST POLICY. ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO BRING ANY POTENTIAL CONFLICT OF INTEREST TO THE ATTENTION OF THE BOARD FOR DISCUSSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES FOR THE OFFICE SECRETARIES AND STIPENDS PAID TO OFFICERS AND DIRECTORS ARE ESTABLISHED AND REVIEWED ANNUALLY BY THE BOARD AS PART OF THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX EXEMPT APPLICATION AND ANNUAL TAX RETURNS ARE AVAILABLE FOR REVIEW AT THE ASSOCIATION'S OFFICES BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION MEMBERS HAVE VOTED TO FUND A POLITICAL ACTION COMMITTEE. FOR FINANCIAL STATEMENT PURPOSES THE FUNDING OF THE PAC IS SHOWN AS AN EXPENSE IN ORDER TO COMPLY WITH THE CALIFORNIA TEACHERS' ASSOCIATION'S REQUIREMENTS FOR REPORTING. FOR PURPOSES OF THE FORM 990 THE PAC FUNDING IS NETTED WITH DUES RECEIVED AS NO POLITICAL ACTIVITY IS CONDUCTED BY THE ASSOCIATION.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, SCHEDULE D, PART XIV
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0838569
IRS990/TotalAssetsEOYAmt0825679
IRS990/TotalAssetsGrp/BOYAmt0838569
IRS990/TotalAssetsGrp/EOYAmt0825679
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0250018
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0838569
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0825679
IRS990/TotalProgramServiceRevenueAmt0230710
IRS990/TotalReportableCompFromOrgAmt012090
IRS990/TotalRevenueGrp/ExclusionAmt07276
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0236467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243743
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0838569
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0825679
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0838569
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0825679
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010011 N FOOTHILL BLVD 107
IRS990/USAddress/CityNm0CUPERTINO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095014
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0CEAWEB.WORDPRESS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAI BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUPERTINO EDUCATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CUPE
ReturnHeader/Filer/EIN0941556554
ReturnHeader/Filer/PhoneNum04082572122
ReturnHeader/Filer/USAddress/AddressLine1Txt010011 N FOOTHILL BLVD
ReturnHeader/Filer/USAddress/CityNm0CUPERTINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095014
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770237214
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kawamoto Weil & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 E Campbell Ave 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Campbell
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095008
ReturnHeader/PreparerPersonGrp/PhoneNum04083797300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH M KAWAMOTO
ReturnHeader/ReturnTs02020-03-23T19:22:47-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.40$0.00$9.40$3.14$2.07$1.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.93$0.00$8.93$1.95$2.13$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.48$0.00$8.48$2.09$2.23$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.64$0.00$8.64$2.11$2.17$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.65$0.00$9.65$2.39$2.20$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.92$0.00$8.92$2.23$2.19$0.04
2019Detailed filing. Detailed filing data is available for this year.$8.26$0.00$8.26$2.44$2.50$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.39$0.00$8.39$2.46$2.58$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.15$0.00$8.15$2.09$2.13$0.03
2016Detailed filing. Detailed filing data is available for this year.$9.57$1.70$7.87$1.98$2.14$0.17
2015Detailed filing. Detailed filing data is available for this year.$9.38$1.77$7.61$2.38$1.89$0.49
2014Detailed filing. Detailed filing data is available for this year.$9.31$1.84$7.47$2.14$1.76$0.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.00$1.90$7.10$1.80
2012Summary only. Only limited summary data is available for this year.$8.74$1.96$6.78$2.02$1.82$0.20
2011Summary only. Only limited summary data is available for this year.$6.62$0.02$6.60$2.25$1.76$0.49