Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
5th percentile
Higher top officer pay than 5% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Down$126,703,947
Down $6,343,243 (-4.8%) from 2023
Net Assets
Down$7,570,803
Down $228,657 (-2.9%) from 2023
Liabilities
Down$119,133,144
Down $6,114,586 (-4.9%) from 2023
Revenue
Down$8,570,511
Down $3,809,203 (-31%) from 2023
Expenses
Down$8,799,168
Down $700,019 (-7.4%) from 2023
Net Income
Down-$228,657
Down $3,109,184 (-108%) from 2023
Delta Properties, Inc.'s mission is to promote the advancement of education and to lessen the burdens of government by managing the development and operation of public charter school facilities for Green Dot Public Schools (GDPS).
To support Green Dot Public Schools California.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $72,195,156 | $69,973,248 | ▼ $2,221,908 |
| Savings and Temporary Cash Investments | $20,338,293 | $21,065,125 | ▲ $726,832 |
| Other Notes and Loans Receivable, Net | $4,431,128 | $4,338,301 | ▼ $92,827 |
| Cash and Non-Interest-Bearing Accounts | $891,746 | $1,435,467 | ▲ $543,721 |
| Accounts Receivable | $1,341,520 | $465,826 | ▼ $875,694 |
| Prepaid Expenses and Deferred Charges | $46,172 | $46,172 | → $0 |
| Total Assets | $133,047,190 | $126,703,947 | ▼ $6,343,243 |
| Other Assets Total | $33,803,175 | $29,379,808 | ▼ $4,423,367 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $104,922,035 | $102,899,048 | ▼ $2,022,987 |
| Deferred Revenue | $13,783,064 | $13,373,110 | ▼ $409,954 |
| Accounts Payable and Accrued Expenses | $2,452,664 | $2,390,161 | ▼ $62,503 |
| Other Liabilities | $4,089,967 | $470,825 | ▼ $3,619,142 |
| Total Liabilities | $125,247,730 | $119,133,144 | ▼ $6,114,586 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $7,799,460 | $7,570,803 | ▼ $228,657 |
| Total Net Assets Fund Balance | $7,799,460 | $7,570,803 | ▼ $228,657 |
| Total Liabilities and Net Assets / Fund Balance | $133,047,190 | $126,703,947 | ▼ $6,343,243 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $44,709,069 | $23,192,375 | $67,901,444 |
| Land | $23,744,462 | - | $23,744,462 |
| Other Land Buildings | $1,519,717 | - | $1,519,717 |
| Equipment | $0 | $436,078 | $436,078 |
| Other Assets Org | $29,379,808 | - | - |
| Name | Title |
|---|---|
| John Buck | President |
| Peter Kyriacou | Secretary |
| Antonio Gonzalez | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| ExED | Accounting Sevices | 1990 South Bundy Dr STE 340, Los Angeles, CA 90025 | $145,559 |
| Line Item | Amount |
|---|---|
| Other Expenses | $8,799,168 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $5,058,197 | - | - | $5,058,197 |
| Depreciation Depletion | $2,280,834 | - | - | $2,280,834 |
| Other Expenses | $1,210,553 | - | - | $1,210,553 |
| Fees for Services Other | - | $249,584 | - | $249,584 |
| Total Functional Expenses | $8,549,584 | $249,584 | $0 | $8,799,168 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $8,799,168 |
| Total Expenses per Audited Statements | $8,799,168 |
| Total Expenses per Form 990 | $8,799,168 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accounts Payable - Related Organizations | $470,825 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| B | California School Finance Authority | 2018-10-11 | $59,897,263 | Acquire and expand educational facilities and refinance NMTC loans issued. |
| A | California School Finance Authority | 2015-09-29 | $27,450,882 | Construction of new facilities and refinance NMTC loans issued. |
| C | California School Finance Authority | 2022-11-17 | $22,520,794 | To fund construction and refinance debt issued 7/20/2011. |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| B | $59,897,263 | $23,255,378 | $1,045,000 | $1,188,882 |
| A | $27,450,882 | $20,662,911 | $90,000 | $548,018 |
| C | $22,520,794 | $18,061,140 | - | $445,097 |
“GDPS CA is the sole corporate member of Delta Properties, Inc.”
“GDPS CA, the sole corporate member of Delta Properties, Inc., appoints all members of the governing body.”
“The Member has the following voting rights: (1) Election of the directors of the Board; (2) disposition of all or substantially all of the Corporation's assets, merger and its principal terms and any amendments to those terms, and any election to dissolve the Corporation.”
“There are no Committees with broad authority to act on behalf of the governing body.”
“A copy of the Form 990 is provided to the Board of Directors for review and approval prior to filing.”
“All officers and directors of the organization are required to disclose conflicts of interest should they arise. Any officer or director with a conflict of interest is required to recuse himself or herself from voting on issues for which a conflict of interest exists.”
“No officers or employees are compensated by Delta Properties, Inc. The Organization shares employees with Green Dot Public Schools California and reimburses Green Dot Public Schools California for employee services provided.”
“Listed documents are available on the organization's website and at the business address during normal business hours upon request.”
“Management believes that Delta Properties, Inc. ("Delta") has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. Delta would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2452664 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2390161 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1341520 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 465826 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To support Green Dot Public Schools California. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Addison B Grant Jr |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3103941152 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1990 South Bundy Dr Suite 340 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Los Angeles |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90025 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 891746 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1435467 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 145559 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1990 South Bundy Dr STE 340 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Los Angeles |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 90025 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ExED |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Accounting Sevices |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2468175 |
| IRS990/CYOtherExpensesAmt | 0 | 8799168 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6102336 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -228657 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 8799168 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 8570511 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 13783064 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 13373110 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2280834 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2280834 |
| IRS990/Desc | 0 | Delta Properties, Inc. supports Green Dot Public Schools California in financing, development, leasing and maintenance of school facilities. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 8549584 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 249584 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 249584 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | John Buck |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Peter Kyriacou |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Antonio Gonzalez |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 400094 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 400094 |
| IRS990/GrossReceiptsAmt | 0 | 8570511 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 5058197 |
| IRS990/InterestGrp/TotalAmt | 0 | 5058197 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2068081 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2068081 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 23628453 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 72195156 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 69973248 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 93601701 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Delta Properties, Inc.'s mission is to promote the advancement of education and to lessen the burdens of government by managing the development and operation of public charter school facilities for Green Dot Public Schools California (GDPS CA). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7799460 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7570803 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 400094 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 400094 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7799460 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7570803 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 33803175 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 29379808 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Property Taxes |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1210553 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1210553 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4089967 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 470825 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 4431128 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 4338301 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 46172 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 46172 |
| IRS990/PrincipalOfficerNm | 0 | John Buck |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Rental Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Contract Fee Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5591573 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 510763 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5591573 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 510763 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1852575 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1406983 |
| IRS990/PYOtherExpensesAmt | 0 | 9499187 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 9120156 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2880527 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 9499187 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 12379714 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -228657 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6102336 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 20338293 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 21065125 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 8549584 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 954679811 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 8549584 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Green Dot Public Schools California |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 44709069 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 23192375 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 67901444 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 436078 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 436078 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 8799168 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 23744462 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 23744462 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 29379808 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Leases Receivable |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1519717 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1519717 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 470825 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Accounts Payable - Related Organizations |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 8570511 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Management believes that Delta Properties, Inc. ("Delta") has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. Delta would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 69973248 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 29379808 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 8799168 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 470825 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 8570511 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 8570511 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 8799168 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | 1 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 1 | 1 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 2 | 1 |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 0 | Issuer Name: California School Finance Authority Date the Rebate Computation was Performed: 10/20/2023 Issuer Name: California School Finance Authority Date the Rebate Computation was Performed: 10/20/2023 Issuer Name: California School Finance Authority Date the Rebate Computation was Performed: 01/02/2024 |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 1 | The amounts reported as gross proceeds in reserve funds reported on Part II, Line 4 includes interest as follows: Column A, 2015 bonds: Total of $2,058,606 includes reserve funds of $1,737,588 and interest earned of $321,018. Column B, 2018 bonds: Total of $3,775,382 includes reserve funds of $3,672,340 and interest earned of $103,042. |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 2 | Column B, 2018 bonds: The remaining unspent proceeds totaling $1,652,178 were intended for a project that was later cancelled. Next steps are being assessed by the Board of Trustees. |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Date Rebate Computation Performed |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Sch K, Part II, Line 4: |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Sch K, Part II, Line 12: |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 2 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 2 | 1 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2015-09-29 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 1 | 2018-10-11 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 2 | 2022-11-17 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 680280917 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 1 | 680280917 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 2 | 680280917 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | 13059TCD9 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 1 | 13059TFH7 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 2 | 13059THH5 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 27450882 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 1 | 59897263 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 2 | 22520794 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | California School Finance Authority |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 1 | California School Finance Authority |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 2 | California School Finance Authority |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | Construction of new facilities and refinance NMTC loans issued. |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 1 | Acquire and expand educational facilities and refinance NMTC loans issued. |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 2 | To fund construction and refinance debt issued 7/20/2011. |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusConcerningUBIPct | 0 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusConcerningUBIPct | 1 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusConcerningUBIPct | 2 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusUseByOthersPct | 0 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusUseByOthersPct | 1 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusUseByOthersPct | 2 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 2 | 1 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct | 0 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct | 1 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct | 2 | 0.00000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 2 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 2 | C |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 0 | 4502365 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 1 | 30128485 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 2 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt | 0 | 2058606 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt | 1 | 3775382 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 0 | 548018 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 1 | 1188882 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 2 | 445097 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | 0 | 20662911 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | 1 | 23255378 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.