May 15 is the target date for release of a new book by best-selling financial writer Roger Lowenstein entitled Mortgaging the Future: How Pension Debts Ruined General Motors, Stopped the NYC Subways, Bankrupted San Diego, and Loom as the Next Financial Crisis. Since San Diego isn't technically in bankruptcy quite yet, maybe Lowenstein has a scoop. ... Padres owner John Moores and someone at his office address in Del Mar Heights have been busy setting up new corporations over the past year or so. On August 9, according to state corporate records, a firm called Soccer Initiative, LLC, was established at the address. Last December, Moores's daughter Jennifer formed the nonprofit Dominus Nihil Foundation. And in June of last year, according to the records, Moores's wife Rebecca established the nonprofit Moores Foundation for New Americans. ... Union-Tribune publisher David Copley's party boat Happy Days has been spotted out of the water at the Compositeworks yacht yard in La Ciotat, France.