Civic Intelligence

Vista Teachers Association

EIN 95-2486557 • 501(c)5 • Vista, CA

Profile

Protect and promote well being of members and advance public education.

2142 Industrial Court No DVista, CA 92081

www.vistata.org

Siviq Scores

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

Liabilities / Assets

97th percentile

0.49x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

0.21x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

54th percentile

5.2%

Higher net margin than 54% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

52nd percentile

2.4%

Faster asset growth than 52% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

15%

Faster revenue growth than 79% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$133,978

Up $3,155 (+2.4%) from 2020

Liabilities

Down

$65,234

Down $12,909 (-17%) from 2020

Net Assets

Up

$68,744

Up $16,064 (+30%) from 2020

Revenue

Up

$308,995

Up $39,159 (+15%) from 2020

Expenses

Up

$292,931

Up $7,062 (+2.5%) from 2020

Net Income

Up

$16,064

Up $32,097 (+200%) from 2020

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $102,054Liabilities 2010: $7,880Net Assets 2010: $94,1742010Assets 2011: $92,638Liabilities 2011: $0Net Assets 2011: $92,6382011Assets 2012: $77,260Liabilities 2012: $10,129Net Assets 2012: $67,1312012Assets 2013: $94,378Liabilities 2013: $2,734Net Assets 2013: $91,6442013Assets 2014: $109,690Liabilities 2014: $1,709Net Assets 2014: $107,9812014Assets 2015: $152,353Liabilities 2015: $9,561Net Assets 2015: $142,7922015Assets 2016: $192,372Liabilities 2016: $21,319Net Assets 2016: $171,0532016Assets 2017: $213,536Liabilities 2017: $54,057Net Assets 2017: $159,4792017Assets 2018: $207,443Liabilities 2018: $67,312Net Assets 2018: $140,1312018Assets 2019: $148,094Liabilities 2019: $79,381Net Assets 2019: $68,7132019Assets 2020: $130,823Liabilities 2020: $78,143Net Assets 2020: $52,6802020Assets 2021: $133,978Liabilities 2021: $65,234Net Assets 2021: $68,7442021

Highlighted filing

2021

Assets$133,978
Liabilities$65,234
Net Assets$68,744

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $206,692Expenses 2010: $236,295Net Income 2010: -$29,6032010Expenses 2011: $231,9222011Expenses 2012: $254,2242012Revenue 2013: $235,733Expenses 2013: $211,203Net Income 2013: $24,5302013Revenue 2014: $261,338Expenses 2014: $245,001Net Income 2014: $16,3372014Revenue 2015: $291,604Expenses 2015: $256,793Net Income 2015: $34,8112015Revenue 2016: $296,763Expenses 2016: $268,502Net Income 2016: $28,2612016Revenue 2017: $298,400Expenses 2017: $309,974Net Income 2017: -$11,5742017Revenue 2018: $288,681Expenses 2018: $308,029Net Income 2018: -$19,3482018Revenue 2019: $243,534Expenses 2019: $314,952Net Income 2019: -$71,4182019Revenue 2020: $269,836Expenses 2020: $285,869Net Income 2020: -$16,0332020Revenue 2021: $308,995Expenses 2021: $292,931Net Income 2021: $16,0642021

Highlighted filing

2021

Revenue$308,995
Expenses$292,931
Net Income$16,064

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jun 3, 2022
Return Version
2020v4.2
Gross Receipts
$308,995
Mission and Program Overview

Mission

Protect and promote well being of members and advance public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$114,443$96,226▼ $18,217
Cash and Non-Interest-Bearing Accounts$12,917$33,434▲ $20,517
Land, Buildings, and Equipment, Net$1,732$1,418▼ $314
Total Assets$130,823$133,978▲ $3,155
Other Assets Total$1,731$2,900▲ $1,169
Liabilities
Accounts Payable and Accrued Expenses$78,143$65,234▼ $12,909
Total Liabilities$78,143$65,234▼ $12,909
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,680$68,744▲ $16,064
Total Net Assets Fund Balance$52,680$68,744▲ $16,064
Total Liabilities and Net Assets / Fund Balance$130,823$133,978▲ $3,155

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,418$6,079$7,497
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tod CritchlowPresident
Keri AvilaVice President
Carisa FroelichDirector
Erin DayusDirector
Kathy RallingsDirector
Kay PetersonDirector
Laurie KaniaDirector
Marcelo KimDirector
Megan BishopDirector
Patrick EmausDirector
Reagan DuncanDirector
Reed MonsonDirector
Terry HastingsDirector
Todd MehrerDirector
Valerie HolsethDirector
Valerie RobinsonSecretary
Debi WheelockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$308,901
Investment Income
$94
Other Revenue
$0
Change in Net Assets
$16,064

Audited Revenue Reconciliation

Revenue per Audited Statements
$308,995
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$10,200
Total Revenue per Audited Statements
$319,195
Total Revenue per Form 990
$308,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,660
Salaries, Compensation, and Employee Benefits$73,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,942$10,735-$53,677
Office Expenses$30,705$7,676-$38,381
Occupancy$22,222$5,556-$27,778
Current Officers, Directors, Trustees, and Key Employees$5,600$1,400-$7,000
Payroll Taxes$5,588$1,397-$6,985
Other Employee Benefits$4,487$1,122-$5,609
All Other Expenses$3,249$959-$4,208
Other Expenses$2,962$740-$3,702
Fees for Services Other-$2,600-$2,600
Insurance$729$182-$911
Conferences and Meetings$501--$501
Depreciation Depletion$251$63-$314
Information Technology$151$38-$189
Total Functional Expenses$235,287$57,644$0$292,931

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$318,046
Expenses per Audited Statements$292,931
Total Expenses per Form 990$292,931
Expenses Not Reported on Form 990$25,115
Expenses Not Reported on Financial Statements$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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 6

The Associations membership consists of Vista Unified School District Teachers who elect to join VTA.

Form 990, Part VI, Section A, line 7A

The Membership elects the the members of the governing body.

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

Each board member receives, reviews, questions and approves the tax return prior to submission to the authoritative agencies.

Form 990, Part VI, Section B, line 12C

Annually board members are encouraged to disclose any possible conflict of interests.

Form 990, Part VI, Section B, line 15

The board will review the job duties and qualifications with other positions in the area and determine the appropriate salary based on the statistically data obtained for the surrounding area.

Form 990, Part VI, Section C, line 19

Upon written request the Association will make available the governing documents, policies, and financial statements.

Filing and Contact Details

Filer

Filer Name
Vista Teachers Association
EIN
95-2486557
Phone
7607582690
Address
2142 Industrial Court No D, Vista, CA 92081

Signing Officer

Name
Keri Avila
Title
President
Phone
7607582690
Signed
2022-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keri Avila
Formed
1967
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
15
Volunteers
0

Preparer

Firm
Smith Marion & Co
Address
1940 Orange Tree Lane Suite 100, Redlands, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

No changes have occurred from prior years.

Financial Statement Notes

Part X, Line 2:

In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an Association, management believes that all of the positions taken by the Association in its federal and state income tax returns are more likely than not to be sustained upon examination. The Association files returns in the US Federal jurisdiction and the State of California. The Association's federal income tax returns for the prior three years and beyond remain subject to examination by the Internal Revenue Service. The Association's California income tax returns for the prior four years and beyond remain subject to examination by the Franchise Tax Board.

Part XI, Line 2D - Other Adjustments:

Remove PAC activity 10,200.

Part XII, Line 2D - Other Adjustments:

Remove PAC activity 25,115.

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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01731
IRS990/OtherAssetsTotalGrp/EOYAmt02900
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01122
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04487
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05609
IRS990/OtherExpensesGrp/Desc0Executive board
IRS990/OtherExpensesGrp/Desc1Board stipends
IRS990/OtherExpensesGrp/Desc2Scholarship fund donati
IRS990/OtherExpensesGrp/Desc3Substitutes
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt024741
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1435
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2740
IRS990/OtherExpensesGrp/ProgramServicesAmt098962
IRS990/OtherExpensesGrp/ProgramServicesAmt112141
IRS990/OtherExpensesGrp/ProgramServicesAmt24797
IRS990/OtherExpensesGrp/ProgramServicesAmt32962
IRS990/OtherExpensesGrp/TotalAmt0123703
IRS990/OtherExpensesGrp/TotalAmt112576
IRS990/OtherExpensesGrp/TotalAmt24797
IRS990/OtherExpensesGrp/TotalAmt33702
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010735
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042942
IRS990/OtherSalariesAndWagesGrp/TotalAmt053677
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01397
IRS990/PayrollTaxesGrp/ProgramServicesAmt05588
IRS990/PayrollTaxesGrp/TotalAmt06985
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Keri Avila
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0308901
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0308901
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0215
IRS990/PYOtherExpensesAmt0220158
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0269621
IRS990/PYRevenuesLessExpensesAmt0-16033
IRS990/PYSalariesCompEmpBnftPaidAmt065711
IRS990/PYTotalExpensesAmt0285869
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0269836
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt016064
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0308901
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0114443
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096226
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01418
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06079
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07497
IRS990ScheduleD/ExpensesNotReportedAmt025115
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0292931
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt025115
IRS990ScheduleD/OtherRevenueAmt010200
IRS990ScheduleD/RevenueNotReportedAmt010200
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0308995
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In accordance with accounting standards, which provides accounting and disclosure guidance about uncertain tax positions taken by an Association, management believes that all of the positions taken by the Association in its federal and state income tax returns are more likely than not to be sustained upon examination. The Association files returns in the US Federal jurisdiction and the State of California. The Association's federal income tax returns for the prior three years and beyond remain subject to examination by the Internal Revenue Service. The Association's California income tax returns for the prior four years and beyond remain subject to examination by the Franchise Tax Board.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Remove PAC activity 10,200.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Remove PAC activity 25,115.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01418
IRS990ScheduleD/TotalExpensesPerForm990Amt0292931
IRS990ScheduleD/TotalRevenuePerForm990Amt0308995
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0319195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0318046
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Associations membership consists of Vista Unified School District Teachers who elect to join VTA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Membership elects the the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each board member receives, reviews, questions and approves the tax return prior to submission to the authoritative agencies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annually board members are encouraged to disclose any possible conflict of interests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board will review the job duties and qualifications with other positions in the area and determine the appropriate salary based on the statistically data obtained for the surrounding area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon written request the Association will make available the governing documents, policies, and financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No changes have occurred from prior years.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 Part XII Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0130823
IRS990/TotalAssetsEOYAmt0133978
IRS990/TotalAssetsGrp/BOYAmt0130823
IRS990/TotalAssetsGrp/EOYAmt0133978
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057644
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0235287
IRS990/TotalFunctionalExpensesGrp/TotalAmt0292931
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078143
IRS990/TotalLiabilitiesEOYAmt065234
IRS990/TotalLiabilitiesGrp/BOYAmt078143
IRS990/TotalLiabilitiesGrp/EOYAmt065234
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052680
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068744
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0235287
IRS990/TotalProgramServiceRevenueAmt0308901
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0308901
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0308995
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0130823
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133978
IRS990/TotReportableCompRltdOrgAmt00

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