Civic Intelligence

Santa Maria Elementary Education Assoc

EIN 95-3125753 • 501(c)5 • Santa Maria, CA

Profile

Union representation of teachers through the California Teachers Association; awarding of scholarships to both students and teachers.

2325 Skyway Drive STE ASanta Maria, CA 93455

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)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

27th percentile

-8.2%

Higher net margin than 27% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$9,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

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

Asset Growth

24th percentile

-9.9%

Faster asset growth than 24% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

86th percentile

22%

Faster revenue growth than 86% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$189,480

Down $22,104 (-10%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$189,480

Down $22,104 (-10%) from 2023

Revenue

Up

$302,203

Up $19,356 (+6.8%) from 2023

Expenses

Up

$324,307

Up $18,163 (+5.9%) from 2023

Net Income

Up

-$22,104

Up $1,193 (+5.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $279,773Liabilities 2011: $02011Assets 2012: $288,880Net Assets 2012: $288,8802012Assets 2013: $282,565Net Assets 2013: $282,5652013Assets 2014: $263,060Net Assets 2014: $263,0602014Assets 2015: $271,562Net Assets 2015: $271,5622015Assets 2016: $265,053Net Assets 2016: $265,0532016Assets 2017: $286,546Net Assets 2017: $286,5462017Assets 2018: $255,904Net Assets 2018: $255,9042018Assets 2019: $278,057Liabilities 2019: $0Net Assets 2019: $278,0572019Assets 2020: $269,156Liabilities 2020: $0Net Assets 2020: $269,1562020Assets 2021: $268,306Liabilities 2021: $0Net Assets 2021: $268,3062021Assets 2022: $234,881Liabilities 2022: $0Net Assets 2022: $234,8812022Assets 2023: $211,584Liabilities 2023: $0Net Assets 2023: $211,5842023Assets 2024: $189,480Liabilities 2024: $0Net Assets 2024: $189,4802024

Highlighted filing

2024

Assets$189,480
Liabilities$0
Net Assets$189,480

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $140,013Expenses 2011: $93,268Net Income 2011: $46,7452011Revenue 2012: $143,006Expenses 2012: $133,899Net Income 2012: $9,1072012Revenue 2013: $145,334Expenses 2013: $151,649Net Income 2013: -$6,3152013Revenue 2014: $149,482Expenses 2014: $168,987Net Income 2014: -$19,5052014Revenue 2015: $150,728Expenses 2015: $142,226Net Income 2015: $8,5022015Revenue 2016: $169,219Expenses 2016: $175,728Net Income 2016: -$6,5092016Revenue 2017: $195,937Expenses 2017: $174,444Net Income 2017: $21,4932017Revenue 2018: $196,460Expenses 2018: $227,102Net Income 2018: -$30,6422018Revenue 2019: $213,730Expenses 2019: $191,577Net Income 2019: $22,1532019Revenue 2020: $197,645Expenses 2020: $206,546Net Income 2020: -$8,9012020Revenue 2021: $216,107Expenses 2021: $216,957Net Income 2021: -$8502021Revenue 2022: $231,079Expenses 2022: $264,504Net Income 2022: -$33,4252022Revenue 2023: $282,847Expenses 2023: $306,144Net Income 2023: -$23,2972023Revenue 2024: $302,203Expenses 2024: $324,307Net Income 2024: -$22,1042024

Highlighted filing

2024

Revenue$302,203
Expenses$324,307
Net Income-$22,104

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$3.02$3.24$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$2.83$3.06$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$2.31$2.65$0.33
2021Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$2.16$2.17$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$1.98$2.07$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$2.14$1.92$0.22
2018Detailed filing. Detailed filing data is available for this year.$2.56$2.56$1.96$2.27$0.31
2017Detailed filing. Detailed filing data is available for this year.$2.87$2.87$1.96$1.74$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.65$2.65$1.69$1.76$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.72$2.72$1.51$1.42$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.63$2.63$1.49$1.69$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$2.83$1.45$1.52$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$2.89$1.43$1.34$0.09
2011Summary only. Only limited summary data is available for this year.$2.80$0.00$1.40$0.93$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Feb 26, 2025
Return Version
2023v6.0
Gross Receipts
$302,203
Mission and Program Overview

Mission

Public school teachers association.

Union representation of teachers through the California Teachers Association; awarding of scholarships to both students and teachers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$211,584$189,480▼ $22,104
Savings and Temporary Cash Investments$157,990$146,704▼ $11,286
Cash and Non-Interest-Bearing Accounts$52,143$41,526▼ $10,617
Land, Buildings, and Equipment, Net$1,451$1,250▼ $201
Total Assets$211,584$189,480▼ $22,104
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$211,584$189,480▼ $22,104
Total Liabilities and Net Assets / Fund Balance$211,584$189,480▼ $22,104

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,250$3,236-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jose SeguraPresidentPT$6,000$6,000
Alison AlpaughTreasurerPT$5,940$5,940
Jose Rodriguez3rd Vice President-$3,600$3,600
Marissa Philley2rd Vice President-$3,600$3,600
Yvonne DuranSecretary-$3,600$3,600
Kristen LohrPresidentPT$3,000$3,000
Kristen Lohr1st Vice President-$2,400$2,400
Luke Laurie1st Vice President-$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$269,589
Program Service Revenue
$0
Investment Income
$4,952
Other Revenue
$27,662
Change in Net Assets
$-22,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,134
Grants and Similar Amounts Paid$36,833
Salaries, Compensation, and Employee Benefits$29,340
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$188,688$1,930-$190,618
Travel$49,242--$49,242
Grants to Domestic Individuals$35,766--$35,766
Current Officers, Directors, Trustees, and Key Employees$29,340--$29,340
Conferences and Meetings$9,356--$9,356
Occupancy$1,617$1,617-$3,234
Office Expenses$2,075--$2,075
Information Technology-$1,832-$1,832
Fees for Services Accounting-$1,576-$1,576
Grants to Domestic Orgs$1,067--$1,067
Depreciation Depletion-$201-$201
Total Functional Expenses$317,151$7,156$0$324,307
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
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

Members or stockholder classes and rights Part VI line 6

The organization has members who pay membership dues and elect officers.

Member election for additional members Part VI line 7A

Members are allowed to vote for the organization officers.

Form 990 governing body review Part VI line 11

Return is made available for review before filing.

Governing documents etc available to public Part VI line 19

No other documents are made available to the public.

Filing and Contact Details

Filer

Filer Name
Santa Maria Elementary Education Assoc
EIN
95-3125753
Address
2325 Skyway Drive STE A, Santa Maria, CA 93455

Signing Officer

Name
Alison Alpaugh
Title
Treasurer
Phone
8059226000
Signed
2025-02-26
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
CA
Voting Board Members
550
Independent Board Members
0
Employees
0

Preparer

Firm
Elizondo Accountancy Prof Corp
Address
PO Box 1010, Rathdrum, ID 83858
Preparer
Edward Elizondo
Phone
8335053344
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

President release 116,339Grievance representation 3,600Negotiation recognition 8,159Negotiation activities 600Arbitration expense 300Bank fees 10Day of the Teacher expense 8,612Gifts 70Membership events 7,478 PAC expense 5,000 Printing & postage 264Miscellaneous 900Representative council 16,553Recognition dinner 15,848Site celebration expense 177Software 4,788 Telephone 1,920

Raw XML Appendix332 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/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members who pay membership dues and elect officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members are allowed to vote for the organization officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Return is made available for review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No other documents are made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4President release 116,339Grievance representation 3,600Negotiation recognition 8,159Negotiation activities 600Arbitration expense 300Bank fees 10Day of the Teacher expense 8,612Gifts 70Membership events 7,478 PAC expense 5,000 Printing & postage 264Miscellaneous 900Representative council 16,553Recognition dinner 15,848Site celebration expense 177Software 4,788 Telephone 1,920
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0211584
IRS990/TotalAssetsEOYAmt0189480
IRS990/TotalAssetsGrp/BOYAmt0211584
IRS990/TotalAssetsGrp/EOYAmt0189480
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0269589
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07156
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0317151
IRS990/TotalFunctionalExpensesGrp/TotalAmt0324307
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211584
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0189480
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0317151
IRS990/TotalReportableCompFromOrgAmt029340
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032614
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0302203
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0211584
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189480
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt049242
IRS990/TravelGrp/TotalAmt049242
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0550
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Alison Alpaugh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08059226000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Santa Maria Elementary Education Assoc
ReturnHeader/Filer/BusinessNameControlTxt0SANT
ReturnHeader/Filer/EIN0953125753
ReturnHeader/Filer/USAddress/AddressLine1Txt02325 Skyway Drive STE A
ReturnHeader/Filer/USAddress/CityNm0Santa Maria
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093455
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770462719
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Elizondo Accountancy Prof Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1010
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rathdrum
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083858
ReturnHeader/PreparerPersonGrp/PhoneNum08335053344
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Edward Elizondo
ReturnHeader/ReturnTs02025-03-17T20:18:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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