Civic Intelligence

Orange Schools Financing Corporation

EIN 33-0500613 • 501(c)4 • Orange, CA

Profile

The organization's purpose is to provide funds for the orange unified school district to refinance an equipment lease, finance construction of additional educational improvements and other issuance costs, through the use of certificates of participation (cop's).

1401 North Handy StreetOrange, CA 92867

www.orangeusd.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.97x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

13.98x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Net Margin

45th percentile

4.6%

Higher net margin than 45% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

9th percentile

-21%

Faster asset growth than 9% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2025

Revenue Growth

4th percentile

-49%

Faster revenue growth than 4% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2025

Assets

Down

$8,784,481

Down $272,625 (-3.0%) from 2024

Liabilities

Down

$8,493,029

Down $300,337 (-3.4%) from 2024

Net Assets

Up

$291,452

Up $27,712 (+11%) from 2024

Revenue

Down

$607,481

Down $4,332,042 (-88%) from 2024

Expenses

Down

$579,769

Down $4,342,086 (-88%) from 2024

Net Income

Up

$27,712

Up $10,044 (+57%) from 2024

Trend Graphs

Balance Sheet Trend

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

$100M$50M$0Assets 2011: $94,385,921Liabilities 2011: $49,350,000Net Assets 2011: $45,035,9212011Assets 2012: $93,590,921Liabilities 2012: $48,555,000Net Assets 2012: $45,035,9212012Assets 2013: $80,609,564Liabilities 2013: $35,573,644Net Assets 2013: $45,035,9202013Assets 2014: $78,227,480Liabilities 2014: $33,191,560Net Assets 2014: $45,035,9202014Assets 2015: $75,650,619Liabilities 2015: $30,614,699Net Assets 2015: $45,035,9202015Assets 2016: $72,872,983Liabilities 2016: $27,837,063Net Assets 2016: $45,035,9202016Assets 2017: $69,884,065Liabilities 2017: $24,848,145Net Assets 2017: $45,035,9202017Assets 2018: $41,822,220Liabilities 2018: $32,037,601Net Assets 2018: $9,784,6192018Assets 2019: $29,562,407Liabilities 2019: $29,562,407Net Assets 2019: $02019Assets 2020: $25,571,167Liabilities 2020: $25,393,091Net Assets 2020: $178,0762020Assets 2021: $21,811,397Liabilities 2021: $21,597,965Net Assets 2021: $213,4322021Assets 2022: $17,812,405Liabilities 2022: $17,583,981Net Assets 2022: $228,4242022Assets 2023: $13,562,724Liabilities 2023: $13,316,652Net Assets 2023: $246,0722023Assets 2024: $9,057,106Liabilities 2024: $8,793,366Net Assets 2024: $263,7402024Assets 2025: $8,784,481Liabilities 2025: $8,493,029Net Assets 2025: $291,4522025

Highlighted filing

2025

Assets$8,784,481
Liabilities$8,493,029
Net Assets$291,452

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $2,927,8812011Expenses 2012: $3,055,3062012Expenses 2013: $52,894,1422013Revenue 2014: $3,256,537Expenses 2014: $3,256,537Net Income 2014: $02014Revenue 2015: $3,390,545Expenses 2015: $3,390,545Net Income 2015: $02015Revenue 2016: $3,525,643Expenses 2016: $3,525,643Net Income 2016: $02016Revenue 2017: $3,666,164Expenses 2017: $3,666,164Net Income 2017: $02017Revenue 2018: $13,572,438Expenses 2018: $3,787,819Net Income 2018: $9,784,6192018Revenue 2019: $3,891,738Expenses 2019: $13,676,357Net Income 2019: -$9,784,6192019Revenue 2020: $4,373,518Expenses 2020: $4,355,850Net Income 2020: $17,6682020Revenue 2021: $4,509,507Expenses 2021: $4,474,151Net Income 2021: $35,3562021Revenue 2022: $4,644,353Expenses 2022: $4,629,361Net Income 2022: $14,9922022Revenue 2023: $4,795,209Expenses 2023: $4,777,561Net Income 2023: $17,6482023Revenue 2024: $4,939,523Expenses 2024: $4,921,855Net Income 2024: $17,6682024Revenue 2025: $607,481Expenses 2025: $579,769Net Income 2025: $27,7122025

Highlighted filing

2025

Revenue$607,481
Expenses$579,769
Net Income$27,712

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.78$8.49$0.29$0.61$0.58$0.03
2024Detailed filing. Detailed filing data is available for this year.$9.06$8.79$0.26$4.94$4.92$0.02
2023Detailed filing. Detailed filing data is available for this year.$13.6$13.3$0.25$4.80$4.78$0.02
2022Detailed filing. Detailed filing data is available for this year.$17.8$17.6$0.23$4.64$4.63$0.01
2021Detailed filing. Detailed filing data is available for this year.$21.8$21.6$0.21$4.51$4.47$0.04
2020Detailed filing. Detailed filing data is available for this year.$25.6$25.4$0.18$4.37$4.36$0.02
2019Detailed filing. Detailed filing data is available for this year.$29.6$29.6$0.00$3.89$13.7$9.78
2018Detailed filing. Detailed filing data is available for this year.$41.8$32.0$9.78$13.6$3.79$9.78
2017Detailed filing. Detailed filing data is available for this year.$69.9$24.8$45.0$3.67$3.67$0.00
2016Detailed filing. Detailed filing data is available for this year.$72.9$27.8$45.0$3.53$3.53$0.00
2015Detailed filing. Detailed filing data is available for this year.$75.7$30.6$45.0$3.39$3.39$0.00
2014Detailed filing. Detailed filing data is available for this year.$78.2$33.2$45.0$3.26$3.26$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.6$35.6$45.0$52.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$93.6$48.6$45.0$3.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$94.4$49.4$45.0$2.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 31, 2026
Return Version
2024v5.2
Gross Receipts
$607,481
Mission and Program Overview

Mission

The organization's purpose is to provide funds for the orange unified school district to refinance an equipment lease, finance construction of additional educational improvements and other issuance costs, through the use of certificates of participation (cop's).

The purpose of the corporation is to provide funds for the orange unified school district to refinance an equipment lease, finance construction of additional educational improvements and other issuance costs, through the use of certificates of participation (cops).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$617,106$609,481▼ $7,625
Cash and Non-Interest-Bearing Accounts-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,057,106$8,784,481▼ $272,625
Other Assets Total$8,440,000$8,175,000▼ $265,000
Liabilities
Tax Exempt Bond Liabilities$8,793,366$8,493,029▼ $300,337
Total Liabilities$8,793,366$8,493,029▼ $300,337
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$263,740$291,452▲ $27,712
Total Net Assets Fund Balance$263,740$291,452▲ $27,712
Total Liabilities and Net Assets / Fund Balance$9,057,106$8,784,481▼ $272,625

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$8,175,000--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Andrea YamasakiVice President$16,589$16,589
Ana PageClerk$14,043$14,043
Sara PellyMember$13,606$13,606
Kristin EricksonPresident$11,932$11,932
Dr Stephen GlassMember$9,072$9,072
Matthew ThomasVice President$8,178$8,178
Dr Sierra VaneMember$6,924$6,924
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$607,481
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$27,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$579,769
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$314,769--$314,769
Other Expenses$265,000--$265,000
Total Functional Expenses$579,769$0$0$579,769
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AOrange Usd2018-06-27$10,079,376FRED KELLY STADIUM

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$10,079,376$100,944-$193,813

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The return is provided to the accounting department and the superintendent's office for review prior to filing the return.

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

The board reviews the conflict of interest code every other year and makes changes as needed. If a conflict arises, the board member is asked to be excused from all voting and discussions of the issue.

Form 990, Part VI, Section C, Line 19

All required documents are available at the business office during normal business hours upon request.

Filing and Contact Details

Filer

Filer Name
Orange Schools Financing Corporation
EIN
33-0500613
Phone
7146285373
Address
1401 NORTH HANDY STREET, ORANGE, CA 92867

Signing Officer

Name
Rachel Monarrez
Title
Superintendent
Signed
2026-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristin Erickson
Formed
1991
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562
Preparer
Jessica Miller CPA
Phone
9516988783
Raw XML AppendixShowing 400 of 402 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE CORPORATION IS TO PROVIDE FUNDS FOR THE ORANGE UNIFIED SCHOOL DISTRICT TO REFINANCE AN EQUIPMENT LEASE, FINANCE CONSTRUCTION OF ADDITIONAL EDUCATIONAL IMPROVEMENTS AND OTHER ISSUANCE COSTS, THROUGH THE USE OF CERTIFICATES OF PARTICIPATION (COPS).
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0ORANGE USD
IRS990/BooksInCareOfDetail/PhoneNum07146285373
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01401 N HANDY ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ORANGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092867
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0579769
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0607481
IRS990/CYRevenuesLessExpensesAmt027712
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0579769
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0607481
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE CORPORATION FINANCED AND COMPLETED IMPROVEMENTS TO EDUCATIONAL FACILITIES FOR USE BY THE ORANGE UNIFIED SCHOOL DISTRICT.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0579769
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt014589
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt17923
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt27906
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt372
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt472
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt53964
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt61674
IRS990/Form990PartVIISectionAGrp/PersonNm0ANDREA YAMASAKI
IRS990/Form990PartVIISectionAGrp/PersonNm1ANA PAGE
IRS990/Form990PartVIISectionAGrp/PersonNm2SARA PELLY
IRS990/Form990PartVIISectionAGrp/PersonNm3KRISTIN ERICKSON
IRS990/Form990PartVIISectionAGrp/PersonNm4DR STEPHEN GLASS
IRS990/Form990PartVIISectionAGrp/PersonNm5MATTHEW THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm6DR SIERRA VANE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt02000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt16120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt25700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt311860
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt49000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt54214
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt65250
IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Clerk
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0607481
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt0314769
IRS990/InterestGrp/TotalAmt0314769
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PURPOSE OF THE CORPORATION IS TO PROVIDE FUNDS FOR THE ORANGE UNIFIED SCHOOL DISTRICT TO REFINANCE AN EQUIPMENT LEASE, FINANCE CONSTRUCTION OF ADDITIONAL EDUCATIONAL IMPROVEMENTS AND OTHER ISSUANCE COSTS, THROUGH THE USE OF CERTIFICATES OF PARTICIPATION (COPS).
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0263740
IRS990/NetAssetsOrFundBalancesEOYAmt0291452
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0263740
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0291452
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08440000
IRS990/OtherAssetsTotalGrp/EOYAmt08175000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0COP PRINCIPAL PAYMENTS
IRS990/OtherExpensesGrp/ProgramServicesAmt0265000
IRS990/OtherExpensesGrp/TotalAmt0265000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KRISTIN ERICKSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0OUSD LEASE PAYMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0607481
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0607481
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt04921855
IRS990/PYProgramServiceRevenueAmt04939523
IRS990/PYRevenuesLessExpensesAmt017668
IRS990/PYTotalExpensesAmt04921855
IRS990/PYTotalRevenueAmt04939523
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt027712
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0617106
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0609481
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08175000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE RECEIVABLE COP 2018
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08175000
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02018-06-27
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0956004968
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0684124DX5
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt010079376
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0ORANGE USD
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0FRED KELLY STADIUM
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt09784619
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0617106
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0193813
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt0100944
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt010079376
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS PROVIDED TO THE ACCOUNTING DEPARTMENT AND THE SUPERINTENDENT'S OFFICE FOR REVIEW PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE CONFLICT OF INTEREST CODE EVERY OTHER YEAR AND MAKES CHANGES AS NEEDED. IF A CONFLICT ARISES, THE BOARD MEMBER IS ASKED TO BE EXCUSED FROM ALL VOTING AND DISCUSSIONS OF THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL REQUIRED DOCUMENTS ARE AVAILABLE AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ORANGE USD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956004968
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01401 NORTH HANDY STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ORANGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092867
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0607481
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ORANGE USD
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0j
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt08793366
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt08493029
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09057106
IRS990/TotalAssetsEOYAmt08784481
IRS990/TotalAssetsGrp/BOYAmt09057106
IRS990/TotalAssetsGrp/EOYAmt08784481
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0579769
IRS990/TotalFunctionalExpensesGrp/TotalAmt0579769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08793366
IRS990/TotalLiabilitiesEOYAmt08493029
IRS990/TotalLiabilitiesGrp/BOYAmt08793366
IRS990/TotalLiabilitiesGrp/EOYAmt08493029
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0263740
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0291452
IRS990/TotalOtherCompensationAmt036200
IRS990/TotalProgramServiceExpensesAmt0579769
IRS990/TotalProgramServiceRevenueAmt0607481
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0607481
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0607481
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09057106
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08784481
IRS990/TotReportableCompRltdOrgAmt044144
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01401 NORTH HANDY STREET
IRS990/USAddress/CityNm0ORANGE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092867
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ORANGEUSD.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL MONARREZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORANGE SCHOOLS FINANCING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0ORAN
ReturnHeader/Filer/EIN0330500613
ReturnHeader/Filer/PhoneNum07146285373
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 NORTH HANDY STREET
ReturnHeader/Filer/USAddress/CityNm0ORANGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092867
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300636241
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NIGRO & NIGRO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025220 Hancock Ave Ste 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURRIETA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092562
ReturnHeader/PreparerPersonGrp/PhoneNum09516988783
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jessica Miller CPA
ReturnHeader/ReturnTs02026-02-02T09:33:20-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.