Civic Intelligence

Small School Districts Association

990 • Fiscal year 2018 • EIN 94-2891324

Jul 01, 2017 to Jun 30, 2018 • Filed on Jun 21, 2019

925 L StSacramento, CA 95814

(916) 662-7213

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

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

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

21st percentile

0.00x

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

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Net Margin

82nd percentile

16%

Higher net margin than 82% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Asset Growth

84th percentile

23%

Faster asset growth than 84% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

72nd percentile

11%

Faster revenue growth than 72% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$656,357

Up $124,236 (+23%) from 2017

Net Assets

Up

$656,357

Up $124,236 (+23%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$757,507

Up $76,803 (+11%) from 2017

Expenses

Down

$633,271

Down $78,310 (-11%) from 2017

Net Income

Up

$124,236

Up $155,113 (+502%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $157,936Liabilities 2011: $2,515Net Assets 2011: $155,4212011Assets 2012: $177,293Liabilities 2012: $6,763Net Assets 2012: $170,5302012Assets 2013: $210,295Liabilities 2013: $2,864Net Assets 2013: $207,4312013Assets 2014: $385,336Liabilities 2014: $6,886Net Assets 2014: $378,4502014Assets 2015: $448,722Liabilities 2015: $9,122Net Assets 2015: $439,6002015Assets 2016: $562,990Liabilities 2016: $4,000Net Assets 2016: $558,9902016Assets 2017: $532,121Liabilities 2017: $0Net Assets 2017: $532,1212017Assets 2018: $656,357Liabilities 2018: $0Net Assets 2018: $656,3572018Assets 2019: $752,568Liabilities 2019: $9,578Net Assets 2019: $742,9902019Assets 2020: $571,506Liabilities 2020: $3,696Net Assets 2020: $567,8102020Assets 2021: $1,131,342Liabilities 2021: $7Net Assets 2021: $1,131,3352021Assets 2022: $702,500Liabilities 2022: $7,251Net Assets 2022: $695,2492022Assets 2023: $700,378Liabilities 2023: -$6,589Net Assets 2023: $706,9672023Assets 2024: $800,383Liabilities 2024: $2,418Net Assets 2024: $797,9652024

Highlighted filing

2018

Assets$656,357
Liabilities$0
Net Assets$656,357

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $494,4372011Expenses 2012: $519,0662012Expenses 2013: $466,5492013Revenue 2014: $655,516Expenses 2014: $485,320Net Income 2014: $170,1962014Revenue 2015: $690,127Expenses 2015: $628,977Net Income 2015: $61,1502015Revenue 2016: $633,765Expenses 2016: $514,375Net Income 2016: $119,3902016Revenue 2017: $680,704Expenses 2017: $711,581Net Income 2017: -$30,8772017Revenue 2018: $757,507Expenses 2018: $633,271Net Income 2018: $124,2362018Revenue 2019: $900,241Expenses 2019: $813,411Net Income 2019: $86,8302019Revenue 2020: $943,306Expenses 2020: $1,119,086Net Income 2020: -$175,7802020Revenue 2021: $1,691,132Expenses 2021: $1,127,607Net Income 2021: $563,5252021Revenue 2022: $1,425,875Expenses 2022: $1,861,963Net Income 2022: -$436,0882022Revenue 2023: $2,167,500Expenses 2023: $2,155,782Net Income 2023: $11,7182023Revenue 2024: $2,119,892Expenses 2024: $2,028,894Net Income 2024: $90,9982024

Highlighted filing

2018

Revenue$757,507
Expenses$633,271
Net Income$124,236
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jun 21, 2019
Return Version
2017v2.2
Gross Receipts
$757,507
Mission and Program Overview

Mission

Promote small school districts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$506,897$507,130▲ $233
Cash and Non-Interest-Bearing Accounts$24,110$148,637▲ $124,527
Land, Buildings, and Equipment, Net$1,114$590▼ $524
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$532,121$656,357▲ $124,236
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$532,121$656,357▲ $124,236
Total Net Assets Fund Balance$532,121$656,357▲ $124,236
Total Liabilities and Net Assets / Fund Balance$532,121$656,357▲ $124,236

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$590$16,020$16,610
Other Land Buildings-$8,690$8,690
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda IrvingPresident
Alvin SandriniDirector
Barry SimpsonDirector
Don BrannDirector
Dr David EvansDirector
Eric BonniksenDirector
Helio BrasilDirector
Justin CunninghamDirector
Stuart PackardDirector
Terri RufertDirector
Tim TaylorDirector
Debra PearsonExecutive Director
Andres ZamoraTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Dmpearson Consulting LLCConsulting381 Camellia Lane, Yuba City, CA 95993$202,183
Calitol Advisors Group LLCConsulting/lobbying925 L ST STE 1200, Sacramento, CA 95814$158,591
Kristie RuckerAccounting8655 Mecca Road, Elk Grove, CA 95624$12,000
Revenue and Support

Revenue Composition

Contributions and Grants
$586,025
Program Service Revenue
$171,249
Investment Income
$233
Other Revenue
$0
Change in Net Assets
$124,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$591,170
Salaries, Compensation, and Employee Benefits$42,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$160,000$2,990-$162,990
Fees for Services Lobbying$154,000--$154,000
Conferences and Meetings$130,077--$130,077
Occupancy$9,960$23,240-$33,200
Travel$27,240--$27,240
Advertising$25,233--$25,233
Other Salaries and Wages$22,997--$22,997
Information Technology$11,801$3,934-$15,735
Fees for Services Accounting$12,000$784-$12,784
Payroll Taxes$9,905--$9,905
Other Employee Benefits$9,199--$9,199
Office Expenses$3,753$1,251-$5,004
Insurance$2,299$2,299-$4,598
Fees for Services Legal-$1,340-$1,340
Other Expenses$710--$710
Depreciation Depletion---$524
All Other Expenses$-4,126$240-$-3,886
Total Functional Expenses$596,669$36,078$0$633,271
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
No
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
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Small school districts and services providers to small school districts

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Association members elect directors

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Association members review decisions of the board

Form 990, Part VI, Line 11B: Form 990 Review Process

The return is examined by the board members prior to signing.

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Small School Districts Association
EIN
94-2891324
Phone
9166627213
Address
925 L ST, SACRAMENTO, CA 95814

Signing Officer

Name
Debra Pearson
Title
Executive Director
Signed
2019-06-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Pearson
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Incompass Tax Estate & Business Solutions
Address
4600 Roseville Rd Ste 150, North Highlands, CA 95660
Preparer
David S Kasperik CPA Cgma
Phone
9169749393
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0233
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0233
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt024710
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01114
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0590
IRS990/LandBldgEquipCostOrOtherBssAmt025300
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0586025
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE SMALL SCHOOL DISTRICTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0532121
IRS990/NetAssetsOrFundBalancesEOYAmt0656357
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt023240
IRS990/OccupancyGrp/ProgramServicesAmt09960
IRS990/OccupancyGrp/TotalAmt033200
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01251
IRS990/OfficeExpensesGrp/ProgramServicesAmt03753
IRS990/OfficeExpensesGrp/TotalAmt05004
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09199
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09199
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1MERCHANT FEES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3EYE ON EDUCATION
IRS990/OtherExpensesGrp/ProgramServicesAmt013515
IRS990/OtherExpensesGrp/ProgramServicesAmt17106
IRS990/OtherExpensesGrp/ProgramServicesAmt21000
IRS990/OtherExpensesGrp/ProgramServicesAmt3710
IRS990/OtherExpensesGrp/TotalAmt013515
IRS990/OtherExpensesGrp/TotalAmt17106
IRS990/OtherExpensesGrp/TotalAmt21000
IRS990/OtherExpensesGrp/TotalAmt3710
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022997
IRS990/OtherSalariesAndWagesGrp/TotalAmt022997
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt09905
IRS990/PayrollTaxesGrp/TotalAmt09905
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DEBRA PEARSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL CONFERENCE INCOME
IRS990/ProgramServiceRevenueGrp/Desc1NSS INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OTHER EXEMPT FUNCTION INC
IRS990/ProgramServiceRevenueGrp/Desc3REGIONAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt089221
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311428
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt089221
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311428
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0528030
IRS990/PYGrantsAndSimilarPaidAmt03500
IRS990/PYInvestmentIncomeAmt0209
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0688081
IRS990/PYProgramServiceRevenueAmt0152465
IRS990/PYRevenuesLessExpensesAmt0-30877
IRS990/PYSalariesCompEmpBnftPaidAmt020000
IRS990/PYTotalExpensesAmt0711581
IRS990/PYTotalRevenueAmt0680704
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0124236
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0171249
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0506897
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0507130
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0586025
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PROMOTE SMALL SCHOOL DISTRICTS
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
IRS990ScheduleD/EquipmentGrp/BookValueAmt0590
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016610
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08690
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08690
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0590
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SMALL SCHOOL DISTRICTS AND SERVICES PROVIDERS TO SMALL SCHOOL DISTRICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION MEMBERS ELECT DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSOCIATION MEMBERS REVIEW DECISIONS OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The return is examined by the board members prior to signing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0532121
IRS990/TotalAssetsEOYAmt0656357
IRS990/TotalAssetsGrp/BOYAmt0532121
IRS990/TotalAssetsGrp/EOYAmt0656357
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$2.12$2.03$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.70$0.01$0.71$2.17$2.16$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.01$0.70$1.43$1.86$0.44
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$1.69$1.13$0.56
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.94$1.12$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.01$0.74$0.90$0.81$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.76$0.63$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.68$0.71$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.63$0.51$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$0.69$0.63$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$0.66$0.49$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.17$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.49