Civic Intelligence

Fullerton School District Capital Facilities Corporation

990 • Fiscal year 2018 • EIN 33-0843679

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 08, 2018

Organization ProfileN/A
1401 W Valencia DriveFullerton, CA 92833

(714) 447-2882

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.35x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

9.29x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Net Margin

26th percentile

0.0%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

29th percentile

$0

Higher top officer pay than 29% of similar nonprofits.

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

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Asset Growth

26th percentile

-2.5%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-2.2%

Faster revenue growth than 25% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$13,618,725

Down $355,000 (-2.5%) from 2017

Net Assets

Flat

$8,808,725

Flat from 2017

Liabilities

Down

$4,810,000

Down $355,000 (-6.9%) from 2017

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin26th percentile

Revenue

Down

$517,655

Down $11,710 (-2.2%) from 2017

Expenses

Down

$517,655

Down $11,710 (-2.2%) from 2017

Net Income

Flat

$0

Flat from 2017

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$13,618,725
Liabilities$4,810,000
Net Assets$8,808,725
Open 2018 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$517,655
Expenses$517,655
Net Income$0
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 8, 2018
Return Version
2017v2.2
Gross Receipts
$517,655
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$13,973,725$13,618,725▼ $355,000
Other Assets Total$5,165,000$4,810,000▼ $355,000
Liabilities
Tax Exempt Bond Liabilities$5,165,000$4,810,000▼ $355,000
Total Liabilities$5,165,000$4,810,000▼ $355,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,808,725$8,808,725→ $0
Total Liabilities and Net Assets / Fund Balance$13,973,725$13,618,725▼ $355,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,808,725-$8,808,725
Other Assets Org$4,810,000--
Compensation and Service Providers
Top Officer Pay29th percentile

Board Members and Trustees

NameTitle
Bev BerrymanPresident
Dr Bob PletkaVice President
Hilda SugarmanTrustee
Janny MeyerTrustee
Jeanette VasquezTrustee
Dr Robert CoghlanCFO
Chris ThompsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$517,655
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$517,655
Total Revenue per Audited Statements
$517,655
Total Revenue per Form 990
$517,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$517,655
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$355,000--$355,000
Interest$162,655--$162,655
Total Functional Expenses$517,655$0$0$517,655

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$517,655
Total Expenses per Audited Statements$517,655
Total Expenses per Form 990$517,655
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

“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, Line 19: Other Organization Documents Publicly Available

“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
Dr Robert Coghlan
Title
CFO
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
7

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562-9739
Preparer
Elizabeth Nigro CPA
Phone
9516988783
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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/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0FULLERTON SD CAP FAC CORP
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0REFUNDING
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0102101
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt06832899
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, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
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
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0true
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0517655
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Fullerton School District
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0a
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt05165000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt04810000
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013973725
IRS990/TotalAssetsEOYAmt013618725
IRS990/TotalAssetsGrp/BOYAmt013973725
IRS990/TotalAssetsGrp/EOYAmt013618725
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0517655
IRS990/TotalFunctionalExpensesGrp/TotalAmt0517655
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05165000
IRS990/TotalLiabilitiesEOYAmt04810000
IRS990/TotalLiabilitiesGrp/BOYAmt05165000
IRS990/TotalLiabilitiesGrp/EOYAmt04810000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08808725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08808725
IRS990/TotalProgramServiceExpensesAmt0517655
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0517655
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0517655
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013973725
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013618725
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR ROBERT COGHLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
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/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/ZIPCd0925629739
ReturnHeader/PreparerPersonGrp/PhoneNum09516988783
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Elizabeth Nigro CPA
ReturnHeader/ReturnTs02018-11-08T14:49:29-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,618,725
Liabilities
$4,810,000
Net assets
$8,808,725
Revenue
$517,655
Expenses
$517,655
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
2018Detailed filing. Detailed filing data is available for this year.$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