Civic Intelligence

Southern California Schools Facilities Corporation

990 • Fiscal year 2014 • EIN 35-2381358

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 11, 2015

1950 S Sunwest LaneRoom/Suite 10092408

(909) 763-4900

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

36th percentile

-0.5%

Faster asset growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$5,500,404

Down $26,752 (-0.5%) from 2013

Net Assets

Down

$5,500,404

Down $26,752 (-0.5%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

-$26,751

No earlier filing loaded for comparison.

Expenses

Flat

$0

Flat from 2013

Net Income

-$26,751

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $5,527,156Liabilities 2013: $0Net Assets 2013: $5,527,1562013Assets 2014: $5,500,404Liabilities 2014: $0Net Assets 2014: $5,500,4042014Assets 2015: $5,573,669Liabilities 2015: $0Net Assets 2015: $5,573,6692015Assets 2016: $5,667,301Liabilities 2016: $0Net Assets 2016: $5,667,3012016Assets 2017: $5,827,259Liabilities 2017: $0Net Assets 2017: $5,827,2592017Assets 2018: $5,971,338Liabilities 2018: $0Net Assets 2018: $5,971,3382018Assets 2019: $5,945,959Liabilities 2019: $0Net Assets 2019: $5,945,9592019Assets 2020: $5,951,287Liabilities 2020: $0Net Assets 2020: $5,951,2872020Assets 2021: $5,997,290Liabilities 2021: $0Net Assets 2021: $5,997,2902021Assets 2022: $6,004,825Liabilities 2022: $0Net Assets 2022: $6,004,8252022Assets 2023: $6,015,167Liabilities 2023: $0Net Assets 2023: $6,015,1672023Assets 2024: $6,089,225Liabilities 2024: $0Net Assets 2024: $6,089,2252024

Highlighted filing

2014

Assets$5,500,404
Liabilities$0
Net Assets$5,500,404

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2013: $02013Revenue 2014: -$26,751Expenses 2014: $0Net Income 2014: -$26,7512014Revenue 2015: $73,265Expenses 2015: $0Net Income 2015: $73,2652015Revenue 2016: $93,632Expenses 2016: $0Net Income 2016: $93,6322016Revenue 2017: $159,958Expenses 2017: $0Net Income 2017: $159,9582017Revenue 2018: $334,301Expenses 2018: $190,221Net Income 2018: $144,0802018Revenue 2019: $198,906Expenses 2019: $224,285Net Income 2019: -$25,3792019Revenue 2020: $269,132Expenses 2020: $263,804Net Income 2020: $5,3282020Revenue 2021: $298,980Expenses 2021: $252,977Net Income 2021: $46,0032021Revenue 2022: $307,211Expenses 2022: $299,676Net Income 2022: $7,5352022Revenue 2023: $361,050Expenses 2023: $350,708Net Income 2023: $10,3422023Revenue 2024: $569,562Expenses 2024: $495,504Net Income 2024: $74,0582024

Highlighted filing

2014

Revenue-$26,751
Expenses$0
Net Income-$26,751
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 11, 2015
Return Version
2013v4.0
Gross Receipts
$815,322
Mission and Program Overview

Mission

The specific and primary purpose for which this corporation is formed is to render assistance to the california schools risk management joint powers authority and other joint powers authorities within the state of california by acquiring, holding, maintaining, leasing and operating real property, including income-producing real property; by maintaining machinery, vehicles and other equipment of any type of kind whatsoever needed by such joint powers authority for its operations; and by acquiring, purchasing and constructing or providing for the construction of facilities, the renovation of existing facilities and other improvements including, without limitation, buildings and facilities of any type.

The specific and primary purpose for which this corporation is formed is to render assistance to the southern california schools risk management joint powers authority and other joint powers authorities within the state of california by acquiring, holding, maintaining, leasing and operating real property, including income-producing real property; by maintaining machinery, vehicles and other equipment of any type of kind whatsoever needed by such joint powers authority for its operations; and by acquiring, purchasing and constructing or providing for the construction of facilities, the renovation of existing facilities and other improvements including, without limitation, buildings and facilities of any type.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,465,011$4,293,958▼ $171,053
Savings and Temporary Cash Investments$983,143$1,138,066▲ $154,923
Cash and Non-Interest-Bearing Accounts$49,981$49,984▲ $3
Intangible Assets$24,543$14,726▼ $9,817
Prepaid Expenses and Deferred Charges$4,477$3,670▼ $807
Total Assets$5,527,155$5,500,404▼ $26,751
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$5,525,207$5,375,307▼ $149,900
Unrestricted Net Assets$1,948$125,097▲ $123,149
Total Net Assets Fund Balance$5,527,155$5,500,404▼ $26,751
Total Liabilities and Net Assets / Fund Balance$5,527,155$5,500,404▼ $26,751

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,664,508$337,756$3,002,264
Leasehold Improvements$612,153$699,454$1,311,607
Land$1,000,000-$1,000,000
Equipment$17,297$62,536$79,833
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel MellonPresident(al
Karla M RhayCheif Admin
Javier GonzalesFinancial of
Walter ConMember(bear
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,045
Other Revenue
$-27,796
Change in Net Assets
$-26,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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, Page 6, Part VI, Line 11B

Copy of the form 990 is presented to the board for comments and/or approval prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

The officers, directors, and trustees all sign the conflict of interest policy on an annual basis.

Form 990, Page 6, Part VI, Line 19

The documents are readily available to the public upon request.

Filing and Contact Details

Filer

EIN
35-2381358
Phone
9097634900

Signing Officer

Name
Javier Gonzales
Title
Financial Officer
Phone
9097634900
Signed
2015-02-11
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Preparer
Timothy D Evans CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The specific and primary purpose for which this corporation is formed is to render assistance to the southern california schools risk management joint powers authority and other joint powers authorities within the state of california by acquiring, holding, maintaining, leasing and operating real property, including income-producing real property; by maintaining machinery, vehicles and other equipment of any type of kind whatsoever needed by such joint powers authority for its operations; and by acquiring, purchasing and constructing or providing for the construction of facilities, the renovation of existing facilities and other improvements including, without limitation, buildings and facilities of any type.

Financial Statement Notes

Schedule D, Page 3, Part X

Southern california schools facilities corporation (scsfc) is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3)and california revenue and taxation code section 23701 (d) accordingly, no provision has been made for income taxes scsfc has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels the primary tax positions evaluated are related to its continued qualification as a tax-exempt organization and whether there are unrelated business income activities conducted that would be taxable management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination, therefore, no disclosures of uncertain income tax positions are required.

Raw XML Appendix318 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SOUTHERN CALIFORNIA SCHOOLS FACILITIES CORPORATION (SCSFC) IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3)AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701 (D) ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES SCSFC HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO ITS CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION, THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SPECIFIC AND PRIMARY PURPOSE FOR WHICH THIS CORPORATION IS FORMED IS TO RENDER ASSISTANCE TO THE SOUTHERN CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY AND OTHER JOINT POWERS AUTHORITIES WITHIN THE STATE OF CALIFORNIA BY ACQUIRING, HOLDING, MAINTAINING, LEASING AND OPERATING REAL PROPERTY, INCLUDING INCOME-PRODUCING REAL PROPERTY; BY MAINTAINING MACHINERY, VEHICLES AND OTHER EQUIPMENT OF ANY TYPE OF KIND WHATSOEVER NEEDED BY SUCH JOINT POWERS AUTHORITY FOR ITS OPERATIONS; AND BY ACQUIRING, PURCHASING AND CONSTRUCTING OR PROVIDING FOR THE CONSTRUCTION OF FACILITIES, THE RENOVATION OF EXISTING FACILITIES AND OTHER IMPROVEMENTS INCLUDING, WITHOUT LIMITATION, BUILDINGS AND FACILITIES OF ANY TYPE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR COMMENTS AND/OR APPROVAL PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11SOUTHERN CALIFORNIA SCHOOLS EMPLOYE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine111950 S SUNWEST LANE SUITE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0SAN BERNARDINO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1SAN BERNARDINO
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10SOUTHERN CA SCHOOLS RISK MGMT JPA
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt05525207
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05375307
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05527155
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05527155
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05500404
IRS990/TotalRevenueGrp/ExclusionAmt01045
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-26751
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05500404
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01948
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0125097
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTP://SCSJPA.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAVIER GONZALES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09097634900
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10SOUTHERN CALIFORNIA SCHOOLS
ReturnHeader/Filer/BusinessName/BusinessNameLine20FACILITIES CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0352381358
ReturnHeader/Filer/PhoneNum09097634900
ReturnHeader/Filer/USAddress/AddressLine101950 S SUNWEST LANE
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE 100
ReturnHeader/Filer/USAddress/City0SAN BERNARDINO
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092408
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952242818
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10VICENTI LLOYD & STUTZMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102210 E ROUTE 66 STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0GLENDORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0917404676
ReturnHeader/PreparerPersonGrp/PhoneNum06268577300
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY D EVANS CPA
ReturnHeader/ReturnTs02015-03-02T11:15:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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