Civic Intelligence

Winters Joint Unified School District Financing Corporation

EIN 68-0477527 • 501(c)3 • Winters, CA

Profile

Public School Long Term Financing

909 West Grant AveWinters, CA 95694

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

9th percentile

-112%

Higher net margin than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

99th percentile

$183,879

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 177.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

100th percentile

24045%

Faster revenue growth than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,295,370 (-100%) from 2014

Liabilities

Down

$0

Down $1,180,000 (-100%) from 2014

Net Assets

Down

$0

Down $115,370 (-100%) from 2014

Operations
Liabilities / Revenue62nd percentileNet Margin9th percentile

Revenue

Up

$103,340

Up $102,912 (+24045%) from 2014

Expenses

Up

$218,710

Up $49,218 (+29%) from 2014

Net Income

Up

-$115,370

Up $53,694 (+32%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,788,810Liabilities 2011: $1,305,000Net Assets 2011: $483,8102011Assets 2012: $1,710,685Liabilities 2012: $1,265,000Net Assets 2012: $445,6852012Assets 2013: $1,509,602Liabilities 2013: $1,225,168Net Assets 2013: $284,4342013Assets 2014: $1,295,370Liabilities 2014: $1,180,000Net Assets 2014: $115,3702014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0
Open 2015 Filing

Operations Trend

Revenue Growth100th percentile

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

$300K$200K$100K$0-$100K-$200KExpenses 2011: $67,1292011Expenses 2012: $103,3692012Revenue 2013: $1,010Expenses 2013: $162,261Net Income 2013: -$161,2512013Revenue 2014: $428Expenses 2014: $169,492Net Income 2014: -$169,0642014Revenue 2015: $103,340Expenses 2015: $218,710Net Income 2015: -$115,3702015

Highlighted filing

2015

Revenue$103,340
Expenses$218,710
Net Income-$115,370
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$103,340
Expenses
$218,710
Net income
-$115,370
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.10$0.22$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.30$1.18$0.12$0.00$0.17$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$1.23$0.28$0.00$0.16$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$1.27$0.45$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$1.31$0.48$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 9, 2015
Return Version
2014v5.0
Gross Receipts
$103,340
Mission and Program Overview

Mission

Public School Long Term Financing

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$115,327$0▼ $115,327
Accounts Receivable$43$0▼ $43
Cash and Non-Interest-Bearing Accounts-$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$1,295,370$0▼ $1,295,370
Other Assets Total$1,180,000$0▼ $1,180,000
Liabilities
Other Liabilities$1,180,000--
Total Liabilities$1,180,000$0▼ $1,180,000
Net Assets / Fund Balance
Unrestricted Net Assets$115,370--
Total Net Assets Fund Balance$115,370$0▼ $115,370
Total Liabilities and Net Assets / Fund Balance$1,295,370$0▼ $1,295,370
Compensation and Service Providers
Top Officer Pay99th percentile

Board Members and Trustees

NameTitle
Robert WarrenPresident
Michael OlivasDirector
Ralph AndersonDirector
Rudolph MuldongDirector
Mary Kay CallawayCBO
Carrie GreenClerk
Brent CushenberySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$103,305
Investment Income
$35
Other Revenue
$0
Change in Net Assets
$-115,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,710
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$46,305--$46,305
Other Expenses$6,185--$6,185
All Other Expenses$3,078--$3,078
Fees for Services Accounting$950--$950
Total Functional Expenses$218,710$0$0$218,710
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
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
AWinters Joint Unified School District Financing Corp2001-08-19$1,650,000Fund local school building projects

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,653,772--$28,522

Bond Financing Compliance

No rebate due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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, Line 11B: Form 990 Review Process

“Prepared off of approved financial statements, tax return reviewed and approved by CFO.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Through School District, use the Fair Political Practice Commission form 700.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Winters Joint Unified School District
EIN
68-0477527
Phone
5307956100
Address
909 West Grant Ave, Winters, CA 95694

Signing Officer

Name
Mary Kay Callaway
Title
CBO
Signed
2015-11-09
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
James Marta & Co Llp
Address
701 HOWE AVE STE E3, SACRAMENTO, CA 95825-4688
Preparer
James Marta
Phone
9169939494
Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - This organization is rolled up into the school district audit so audited amounts are with respect to the total Winters Joint Unified School District Audit.”

Client Note 2

“Client Note 2 - The Winters Joint Unified School District Financing Corporation was formed to facilitate certain lease purchase bond financing for the Winters Joint Unified School District, a California governmental entity. These bonds were paid off in the 2015 fiscal year. As a result the net cash of $2,698 was transferred back to the school district. The district will be disloving the Financing Corporation formally this coming year as its activities and necessity have ended.”

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Brent Cushenbery
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Mary Kay Callaway
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0909 West Grant Ave
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - This organization is rolled up into the school district audit so audited amounts are with respect to the total Winters Joint Unified School District Audit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Client Note 2 - The Winters Joint Unified School District Financing Corporation was formed to facilitate certain lease purchase bond financing for the Winters Joint Unified School District, a California governmental entity. These bonds were paid off in the 2015 fiscal year. As a result the net cash of $2,698 was transferred back to the school district. The district will be disloving the Financing Corporation formally this coming year as its activities and necessity have ended.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prepared off of approved financial statements, tax return reviewed and approved by CFO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Through School District, use the Fair Political Practice Commission form 700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Client Note 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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