Civic Intelligence

Fullerton School District Capital

EIN 33-0843679 • 501(c)4 • Fullerton, CA

Profile

Through the use of certificates of participation (cops), the organization's purpose is to provide funds for capital improvements to modernize certain school sites in the fullerton school district and to purchase additional classroom buildings for district use.

1401 W Valencia DriveFullerton, CA 92833

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.18x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

3.78x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Net Margin

28th percentile

0.0%

Higher net margin than 28% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Asset Growth

17th percentile

-4.0%

Faster asset growth than 17% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

0.3%

Faster revenue growth than 29% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$10,768,725

Down $450,000 (-4.0%) from 2024

Liabilities

Down

$1,960,000

Down $450,000 (-19%) from 2024

Net Assets

Flat

$8,808,725

Flat from 2024

Operations
Liabilities / Revenue88th percentileNet Margin28th percentile

Revenue

Up

$518,925

Up $1,800 (+0.3%) from 2024

Expenses

Up

$518,925

Up $1,800 (+0.3%) from 2024

Net Income

Flat

$0

Flat from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$15M$10M$5.0M$0Assets 2014: $14,968,725Liabilities 2014: $6,160,000Net Assets 2014: $8,808,7252014Assets 2015: $14,648,725Liabilities 2015: $5,840,000Net Assets 2015: $8,808,7252015Assets 2016: $14,318,725Liabilities 2016: $5,510,000Net Assets 2016: $8,808,7252016Assets 2017: $13,973,725Liabilities 2017: $5,165,000Net Assets 2017: $8,808,7252017Assets 2018: $13,618,725Liabilities 2018: $4,810,000Net Assets 2018: $8,808,7252018Assets 2019: $13,253,725Liabilities 2019: $4,445,000Net Assets 2019: $8,808,7252019Assets 2020: $12,873,725Liabilities 2020: $4,065,000Net Assets 2020: $8,808,7252020Assets 2021: $12,478,725Liabilities 2021: $3,670,000Net Assets 2021: $8,808,7252021Assets 2022: $12,073,725Liabilities 2022: $3,265,000Net Assets 2022: $8,808,7252022Assets 2023: $11,653,725Liabilities 2023: $2,845,000Net Assets 2023: $8,808,7252023Assets 2024: $11,218,725Liabilities 2024: $2,410,000Net Assets 2024: $8,808,7252024Assets 2025: $10,768,725Liabilities 2025: $1,960,000Net Assets 2025: $8,808,7252025

Highlighted filing

2025

Assets$10,768,725
Liabilities$1,960,000
Net Assets$8,808,725
Open 2025 Filing

Operations Trend

Revenue Growth29th percentile

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

$600K$400K$200K$0Revenue 2014: $527,345Expenses 2014: $527,345Net Income 2014: $02014Revenue 2015: $526,720Expenses 2015: $526,720Net Income 2015: $02015Revenue 2016: $525,755Expenses 2016: $525,755Net Income 2016: $02016Revenue 2017: $529,365Expenses 2017: $529,365Net Income 2017: $02017Revenue 2018: $517,655Expenses 2018: $517,655Net Income 2018: $02018Revenue 2019: $506,600Expenses 2019: $506,600Net Income 2019: $02019Revenue 2020: $510,575Expenses 2020: $510,575Net Income 2020: $02020Revenue 2021: $513,950Expenses 2021: $513,950Net Income 2021: $02021Revenue 2022: $512,100Expenses 2022: $512,100Net Income 2022: $02022Revenue 2023: $514,800Expenses 2023: $514,800Net Income 2023: $02023Revenue 2024: $517,125Expenses 2024: $517,125Net Income 2024: $02024Revenue 2025: $518,925Expenses 2025: $518,925Net Income 2025: $02025

Highlighted filing

2025

Revenue$518,925
Expenses$518,925
Net Income$0
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,768,725
Liabilities
$1,960,000
Net assets
$8,808,725
Revenue
$518,925
Expenses
$518,925
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.8$1.96$8.81$0.52$0.52$0.00
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$2.41$8.81$0.52$0.52$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$2.85$8.81$0.51$0.51$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.1$3.27$8.81$0.51$0.51$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$3.67$8.81$0.51$0.51$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$4.07$8.81$0.51$0.51$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$4.45$8.81$0.51$0.51$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$4.81$8.81$0.52$0.52$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$5.17$8.81$0.53$0.53$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$5.51$8.81$0.53$0.53$0.00
2015Detailed filing. Detailed filing data is available for this year.$14.6$5.84$8.81$0.53$0.53$0.00
2014Detailed filing. Detailed filing data is available for this year.$15.0$6.16$8.81$0.53$0.53$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 20, 2026
Return Version
2024v5.2
Gross Receipts
$518,925
Mission and Program Overview

Mission

Through the use of certificates of participation (cops), the organization's purpose is to provide funds for capital improvements to modernize certain school sites in the fullerton school district and to purchase additional classroom buildings for district use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,808,725$8,808,725→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$8,808,725$8,808,725→ $0
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,218,725$10,768,725▼ $450,000
Other Assets Total$2,410,000$1,960,000▼ $450,000
Liabilities
Tax Exempt Bond Liabilities$2,410,000$1,960,000▼ $450,000
Total Liabilities$2,410,000$1,960,000▼ $450,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,808,725$8,808,725→ $0
Total Liabilities and Net Assets / Fund Balance$11,218,725$10,768,725▼ $450,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,808,725-$8,808,725
Other Assets Org$1,960,000--
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Beverly BerrymanPresident
Dr Robert CoghlanCFO
Aaruni ThakurMember
Dr Bob PletkaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$518,925
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$518,925
Total Revenue per Audited Statements
$518,925
Total Revenue per Form 990
$518,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$518,925
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
Other Expenses$450,000--$450,000
Interest$68,925--$68,925
Total Functional Expenses$518,925$0$0$518,925

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$518,925
Total Expenses per Audited Statements$518,925
Total Expenses per Form 990$518,925
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
AFullerton Sd Cap Fac Corp2011-11-10$6,935,000REFUNDING

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,935,000--$102,101

Bond Financing Compliance

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

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
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

“CPA firm will prepare the tax return and send a draft to the Fullerton School District for review before filing. Once approved, and changes made as needed, the firm will be notified and they will prepare the final paper return for filing.”

Form 990, Part VI, Section C, Line 19

“IRS filings, governing docs, policies and financial statements will be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Fullerton School District Capital
EIN
33-0843679
Phone
7144472882
Address
1401 W VALENCIA DRIVE, FULLERTON, CA 92833

Signing Officer

Name
Damian Ibarra
Title
Director of Business
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562
Preparer
Peter Glenn CPA
Phone
9516988783
Raw XML Appendix376 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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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02011-11-10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt06935000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0FULLERTON SD CAP FAC CORP
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0REFUNDING
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0102101
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt06832899
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt06935000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CPA firm will prepare the tax return and send a draft to the Fullerton School District for review before filing. Once approved, and changes made as needed, the firm will be notified and they will prepare the final paper return for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IRS filings, governing docs, policies and financial statements will be made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Fullerton School District
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956001405
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Public School District
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01401 W Valencia Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Fullerton
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092833
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0518925
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Fullerton School District
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0a
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt02410000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt01960000
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011218725
IRS990/TotalAssetsEOYAmt010768725
IRS990/TotalAssetsGrp/BOYAmt011218725
IRS990/TotalAssetsGrp/EOYAmt010768725
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0518925
IRS990/TotalFunctionalExpensesGrp/TotalAmt0518925
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02410000
IRS990/TotalLiabilitiesEOYAmt01960000
IRS990/TotalLiabilitiesGrp/BOYAmt02410000
IRS990/TotalLiabilitiesGrp/EOYAmt01960000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08808725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08808725
IRS990/TotalProgramServiceExpensesAmt0518925
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0518925
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0518925
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011218725
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010768725
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01401 W VALENCIA DRIVE
IRS990/USAddress/CityNm0FULLERTON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092833
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAMIAN IBARRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF BUSINESS
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FULLERTON SCHOOL DISTRICT CAPITAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FACILITIES CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0FULL
ReturnHeader/Filer/EIN0330843679
ReturnHeader/Filer/PhoneNum07144472882
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 W VALENCIA DRIVE
ReturnHeader/Filer/USAddress/CityNm0FULLERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092833
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/PreparerPersonNm0Peter Glenn CPA
ReturnHeader/ReturnTs02026-03-20T09:45:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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