Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: Project funds - affiliates

  total $1,764,358 · related or exempt $1,764,358

• 2b · Program service revenue: Membership dues & assessments

  total $1,685,364 · related or exempt $1,685,364

• 3 · Investment income

  total $26,492 · excluded $26,492

• 6a · Gross rents

  real property $128,596

• 6b · Less rental expenses

  real property $253,687

• 6c · Rental income or loss

  real property -$125,091

• 6d · Net rental income or loss

  total -$125,091 · unrelated business -$125,091

• 11a · Other revenue: Advertising

  total $28,390 · unrelated business $28,390

• 11b · Other revenue: Miscellaneous

  total $18,280 · related or exempt $18,280

• 11e · Other revenue, total

  $46,670

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $709,243 · program services $643,976 · management and general $65,267

• 7 · Other salaries and wages

  total $911,743 · program services $827,842 · management and general $83,901

• 9 · Other employee benefits

  total $819,961 · program services $716,466 · management and general $103,495

• 10 · Payroll taxes

  total $75,051 · program services $65,885 · management and general $9,166

• 11c · Fees: accounting

  total $16,755 · management and general $16,755

• 11g · Fees: other

  total $61,062 · program services $61,062

• 13 · Office expenses

  total $64,267 · program services $40,516 · management and general $23,751

• 14 · Information technology

  total $972 · program services $972

• 16 · Occupancy

  total $32,898 · program services $32,898

• 17 · Travel

  total $49,662 · program services $49,662

• 19 · Conferences, conventions and meetings

  total $86,620 · program services $86,620

• 22 · Depreciation, depletion and amortization

  total $127 · program services $114 · management and general $13

• 23 · Insurance

  total $40,069 · program services $38,786 · management and general $1,283

• 24a · Other expenses: Organizational relation

  total $66,753 · program services $66,753

• 24b · Other expenses: Committee expenses

  total $31,597 · program services $31,597

• 24c · Other expenses: Repairs and Maint

  total $28,425 · program services $28,425

• 24d · Other expenses: Governance expenses

  total $20,080 · program services $14,094 · management and general $5,986

• 24e · All other expenses

  total $23,558 · program services $22,533 · management and general $1,025

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $100 · end of year $100

• 2 · Savings and temporary cash investments

  beginning of year $1,483,105 · end of year $1,521,271

• 4 · Accounts receivable

  beginning of year $3,998 · end of year $758,457

• 9 · Prepaid expenses and deferred charges

  beginning of year $36,302 · end of year $12,883

• 10a · Land, buildings and equipment: cost or other basis

  $1,614,516

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,140,704

• 10c · Land, buildings and equipment, net

  beginning of year $503,092 · end of year $473,812

• 11 · Investments: publicly traded securities

  beginning of year $955,086 · end of year $1,520,513

• 15 · Other assets

  beginning of year $19,208 · end of year $11,628

• 17 · Accounts payable and accrued expenses

  beginning of year $211,802 · end of year $829,685

• 19 · Deferred revenue

  beginning of year $72,167 · end of year $388,152

• 23 · Secured mortgages and notes payable

  beginning of year $19,208 · end of year $11,325

• 25 · Other liabilities

  beginning of year $3,304 · end of year $1,011

• 27 · Net assets without donor restrictions

  beginning of year $2,483,385 · end of year $2,868,304

• 28 · Net assets with donor restrictions

  beginning of year $211,025 · end of year $200,187

The filer's explanations (Part III)

Part I, Line 1a

All employees (employed directly by SDEA) receive salaries "grossed-up" by FICA and SDI by contract. The additional amounts are treated as taxable compensation.

Part I, Line 3

Reimbursements were paid to the San Diego Unified School District for the leave time of the President. Reimbursements were also paid to the California Teachers Association for the services of the Executive Director. In both cases, charges included salaries, retirement, health & welfare benefits, payroll taxes and workers comp insurance.