Civic Intelligence

Southern California Schools

EIN 35-2381358 • 501(c)3 • San Bernardino, CA

Profile

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.

1950 S Sunwest Lane 100San Bernardino, CA 92408

csjpa.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

10th percentile

0.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

45th percentile

2.5%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

6.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,089,225

Up $74,058 (+1.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$6,089,225

Up $74,058 (+1.2%) from 2023

Revenue

Up

$569,562

Up $208,512 (+58%) from 2023

Expenses

Up

$495,504

Up $144,796 (+41%) from 2023

Net Income

Up

$74,058

Up $63,716 (+616%) from 2023

Trend Graphs

Balance Sheet Trend

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

$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

2024

Assets$6,089,225
Liabilities$0
Net Assets$6,089,225

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$569,562
Expenses$495,504
Net Income$74,058

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$899,628
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.

To render assistance to the california schools risk management joint powers authority.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,108,364$3,160,151▲ $51,787
Savings and Temporary Cash Investments$2,853,133$2,875,403▲ $22,270
Cash and Non-Interest-Bearing Accounts$50,000$50,000→ $0
Prepaid Expenses and Deferred Charges$3,670$3,671▲ $1
Total Assets$6,015,167$6,089,225▲ $74,058
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,015,167$6,089,225▲ $74,058
Total Net Assets Fund Balance$6,015,167$6,089,225▲ $74,058
Total Liabilities and Net Assets / Fund Balance$6,015,167$6,089,225▲ $74,058

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,913,943$1,088,321$3,002,264
Leasehold Improvements$246,208$1,920,863$2,167,071
Land$1,000,000-$1,000,000
Equipment$0$177,722$177,722
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sharon FloresPresident
Jeff HaynesDirector
Eric HartDirector (thru 11/24)
Javier GonzalesChief Executive Officer
Yolanda ComerChief Financial Officer
Lori IsomSecretary (thru 1/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$63,942
Other Revenue
$505,620
Change in Net Assets
$74,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$495,504
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
Occupancy$225,753--$225,753
Depreciation Depletion$163,646--$163,646
Fees for Services Other$51,006--$51,006
Insurance$32,941--$32,941
Fees for Services Management$9,543--$9,543
Office Expenses$9,113--$9,113
Other Expenses$3,502--$3,502
Total Functional Expenses$495,504$0$0$495,504
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
Audit committee
No
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has delegated control over management duties to california schools risk management joint powers authority.

Form 990, Part VI, Section A, Line 8B

There are no committees that have been granted authority to act on behalf of the board.

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

The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the board of directors for their review and approval prior to submitting to the irs.

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

The officers, directors, and the trustees are required to disclose all potential conflicts of interest. Monitoring is performed regularly by the officers to identify potential conflicts of interest. The board reviews any conflicts presented by interested parties. The chairperson appoints a disinterested person or committee to investigate the transaction in question and report findings to the board. Alternatives to the proposed transaction are identified and compared to the proposed transaction. The board votes on the most beneficial option for the organization. If the board has reason to believe an interested person has failed to disclose the potential conflict, the board will investigate further and if necessary, take appropriate disciplinary and corrective action.

Form 990, Part VI, Section C, Line 19

The documents are readily available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Southern California Schools
EIN
35-2381358
Phone
9097634900
Address
1950 S SUNWEST LANE 100, SAN BERNARDINO, CA 92408

Signing Officer

Name
Yolanda Comer
Title
CFO
Phone
9097634900
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yolanda Comer
Formed
2010
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Casie Zwahlen CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Janitorial/cleaning services: program service expenses 21,097. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,097. Grounds & landscape services: program service expenses 3,862. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,862. Building maintenance services: program service expenses 24,038. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,038. Parking lot/sweeping services: program service expenses 535. Management and general expenses 0. Fundraising expenses 0. Total expenses 535. Professional services: program service expenses 1,474. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,474.

FORM 990, PART XII, LINE 2C:

The process for oversight and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Southern california schools facilities corporation (scsfc) is a nonprofit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. 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. Scsfc files certain informational returns with the federal jurisdiction and the state of california. The statute of limitations for taxing authorities is generally three and four years, respectively.

Raw XML Appendix387 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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SOUTHERN CALIFORNIA SCHOOLS RISK MANAGEMENT JPA
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SOUTHERN CALIFORNIA SCHOOLS FACILITIES CORPORATION (SCSFC) IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. 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. SCSFC FILES CERTAIN INFORMATIONAL RETURNS WITH THE FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR TAXING AUTHORITIES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03160151
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES TO CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS, DIRECTORS, AND THE TRUSTEES ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5JANITORIAL/CLEANING SERVICES: PROGRAM SERVICE EXPENSES 21,097. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,097. GROUNDS & LANDSCAPE SERVICES: PROGRAM SERVICE EXPENSES 3,862. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,862. BUILDING MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 24,038. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,038. PARKING LOT/SWEEPING SERVICES: PROGRAM SERVICE EXPENSES 535. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 535. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,474. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,474.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0YOLANDA COMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum09097634900
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHERN CALIFORNIA SCHOOLS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FACILITIES CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02210 EAST ROUTE 66
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLENDORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091740
ReturnHeader/PreparerPersonGrp/PhoneNum06268577300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CASIE ZWAHLEN CPA
ReturnHeader/ReturnTs02025-04-29T15:39:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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