Civic Intelligence

Napa County Public Improvement Corporation

EIN 94-3052185 • 501(c)4 • Napa, CA

Profile

The purpose of the napa county improvement corporation is to act as a financing agent for the county's construction projects.

1195 Third Street B-10Napa, CA 94559

www.countyofnapa.org

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

501(c)4 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

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

501(c)4 • $25M-$50M nonprofits • Source year 2024

Net Margin

6th percentile

-28%

Higher net margin than 6% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

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.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Asset Growth

14th percentile

-6.2%

Faster asset growth than 14% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-41%

Faster revenue growth than 9% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$32,458,079

Down $2,162,510 (-6.2%) from 2023

Liabilities

Down

$0

Down $1,840,000 (-100%) from 2023

Net Assets

Down

$32,458,079

Down $322,510 (-1.0%) from 2023

Operations
Liabilities / Revenue13th percentileNet Margin6th percentile

Revenue

Down

$1,134,690

Down $780,797 (-41%) from 2023

Expenses

Down

$1,457,200

Down $78,716 (-5.1%) from 2023

Net Income

Down

-$322,510

Down $702,081 (-185%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$60M$40M$20M$0Assets 2011: $40,804,400Liabilities 2011: $30,590,000Net Assets 2011: $10,214,4002011Assets 2012: $38,025,612Liabilities 2012: $27,435,000Net Assets 2012: $10,590,6122012Assets 2013: $34,424,450Liabilities 2013: $23,805,000Net Assets 2013: $10,619,4502013Assets 2014: $47,410,948Liabilities 2014: $32,980,000Net Assets 2014: $14,430,9482014Assets 2015: $46,462,593Liabilities 2015: $30,235,000Net Assets 2015: $16,227,5932015Assets 2016: $45,541,995Liabilities 2016: $27,305,000Net Assets 2016: $18,236,9952016Assets 2017: $44,444,972Liabilities 2017: $24,250,000Net Assets 2017: $20,194,9722017Assets 2018: $43,425,824Liabilities 2018: $21,070,000Net Assets 2018: $22,355,8242018Assets 2019: $42,399,616Liabilities 2019: $17,740,000Net Assets 2019: $24,659,6162019Assets 2020: $39,499,175Liabilities 2020: $14,255,000Net Assets 2020: $25,244,1752020Assets 2021: $38,111,804Liabilities 2021: $10,605,000Net Assets 2021: $27,506,8042021Assets 2022: $36,006,018Liabilities 2022: $3,605,000Net Assets 2022: $32,401,0182022Assets 2023: $34,620,589Liabilities 2023: $1,840,000Net Assets 2023: $32,780,5892023Assets 2024: $32,458,079Liabilities 2024: $0Net Assets 2024: $32,458,0792024

Highlighted filing

2024

Assets$32,458,079
Liabilities$0
Net Assets$32,458,079
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,975,7032011Expenses 2012: $3,353,6232012Expenses 2013: $3,167,6112013Revenue 2014: $7,135,980Expenses 2014: $3,324,482Net Income 2014: $3,811,4982014Revenue 2015: $4,155,375Expenses 2015: $2,358,730Net Income 2015: $1,796,6452015Revenue 2016: $4,161,611Expenses 2016: $2,152,209Net Income 2016: $2,009,4022016Revenue 2017: $4,167,342Expenses 2017: $2,209,365Net Income 2017: $1,957,9772017Revenue 2018: $4,245,787Expenses 2018: $2,084,935Net Income 2018: $2,160,8522018Revenue 2019: $4,242,157Expenses 2019: $1,938,365Net Income 2019: $2,303,7922019Revenue 2020: $4,248,817Expenses 2020: $3,664,258Net Income 2020: $584,5592020Revenue 2021: $4,258,776Expenses 2021: $1,996,147Net Income 2021: $2,262,6292021Revenue 2022: $6,750,206Expenses 2022: $1,855,992Net Income 2022: $4,894,2142022Revenue 2023: $1,915,487Expenses 2023: $1,535,916Net Income 2023: $379,5712023Revenue 2024: $1,134,690Expenses 2024: $1,457,200Net Income 2024: -$322,5102024

Highlighted filing

2024

Revenue$1,134,690
Expenses$1,457,200
Net Income-$322,510
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$32,458,079
Liabilities
$0
Net assets
$32,458,079
Revenue
$1,134,690
Expenses
$1,457,200
Net income
-$322,510
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.5$0.00$32.5$1.13$1.46$0.32
2023Summary only. Only limited summary data is available for this year.$34.6$1.84$32.8$1.92$1.54$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.0$3.61$32.4$6.75$1.86$4.89
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.1$10.6$27.5$4.26$2.00$2.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.5$14.3$25.2$4.25$3.66$0.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.4$17.7$24.7$4.24$1.94$2.30
2018Summary only. Only limited summary data is available for this year.$43.4$21.1$22.4$4.25$2.08$2.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.4$24.3$20.2$4.17$2.21$1.96
2016Summary only. Only limited summary data is available for this year.$45.5$27.3$18.2$4.16$2.15$2.01
2015Detailed filing. Detailed filing data is available for this year.$46.5$30.2$16.2$4.16$2.36$1.80
2014Summary only. Only limited summary data is available for this year.$47.4$33.0$14.4$7.14$3.32$3.81
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.4$23.8$10.6$3.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.0$27.4$10.6$3.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.8$30.6$10.2$2.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,134,690
Mission and Program Overview

Mission

The purpose of the napa county improvement corporation is to act as a financing agent for the county's construction projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$33,836,930$32,456,579▼ $1,380,351
Cash and Non-Interest-Bearing Accounts$783,659$1,500▼ $782,159
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$34,620,589$32,458,079▼ $2,162,510
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,840,000--
Total Liabilities$1,840,000$0▼ $1,840,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$32,780,589$32,458,079▼ $322,510
Total Net Assets Fund Balance$32,780,589$32,458,079▼ $322,510
Total Liabilities and Net Assets / Fund Balance$34,620,589$32,458,079▼ $2,162,510

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,456,579$57,360,557$89,817,136
Compensation and Service Providers
Top Officer Pay29th percentile

Board Members and Trustees

NameTitle
Joelle GallagherPresident
Anne CottrellVice President
Neha HoskinsSecretary
Tracy A SchulzeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,134,672
Program Service Revenue
$0
Investment Income
$18
Other Revenue
$0
Change in Net Assets
$-322,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,457,200
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
Depreciation Depletion$1,382,100--$1,382,100
Interest$73,600--$73,600
Other Expenses$1,500--$1,500
Total Functional Expenses$1,457,200$0$0$1,457,200
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
No

Governance Explanations

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

“The review process of the 990 is as follows: the accounting manager reviews a draft copy of the completed form 990 and necessary changes are made. The form 990 is then discussed with the auditor - controller (napa county public improvement corporation treasurer). The auditor - controller reviews and signs the form. The form is sent to external auditors for electronic filing.”

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

“The organization follows the napa county conflict of interest policy, whereby elected and appointed officials under government code section 87200 must file form 700 on an annual basis.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request, with a majority of information available through the county's website.”

Filing and Contact Details

Filer

Filer Name
Napa County Public Improvement
EIN
94-3052185
Phone
7072534551
Address
1195 Third Street B-10, Napa, CA 94559

Signing Officer

Name
Tracy A Schulze
Title
Auditor Controller
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy A Schulze
Formed
1987
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Brown Armstrong Accountancy Corp
Address
4200 TRUXTUN AVE STE 300, BAKERSFIELD, CA 93309
Preparer
Clint W Baird
Phone
6613244971
Supplemental Narrative

Additional Explanations

Form 990, VIII, Line 1E - Government Grants (contributions)

“This amount is due to transfers in from various county funds and departments to make debt service payments.”

Part 990, Part XII, Line 1 - Other Accounting Method

“The accounting method used is modified accrual. That has not changed from the prior year.”

Raw XML Appendix312 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm3Neha Hoskins
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt057360557
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt089817136
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032456579
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE REVIEW PROCESS OF THE 990 IS AS FOLLOWS: THE ACCOUNTING MANAGER REVIEWS A DRAFT COPY OF THE COMPLETED FORM 990 AND NECESSARY CHANGES ARE MADE. THE FORM 990 IS THEN DISCUSSED WITH THE AUDITOR - CONTROLLER (NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION TREASURER). THE AUDITOR - CONTROLLER REVIEWS AND SIGNS THE FORM. THE FORM IS SENT TO EXTERNAL AUDITORS FOR ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION FOLLOWS THE NAPA COUNTY CONFLICT OF INTEREST POLICY, WHEREBY ELECTED AND APPOINTED OFFICIALS UNDER GOVERNMENT CODE SECTION 87200 MUST FILE FORM 700 ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, WITH A MAJORITY OF INFORMATION AVAILABLE THROUGH THE COUNTY'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS AMOUNT IS DUE TO TRANSFERS IN FROM VARIOUS COUNTY FUNDS AND DEPARTMENTS TO MAKE DEBT SERVICE PAYMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The accounting method used is modified accrual. That has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, VIII, LINE 1E - GOVERNMENT GRANTS (CONTRIBUTIONS)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part 990, Part XII, Line 1 - Other Accounting Method
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt034620589
IRS990/TotalAssetsEOYAmt032458079
IRS990/TotalAssetsGrp/BOYAmt034620589
IRS990/TotalAssetsGrp/EOYAmt032458079
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01134672
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01457200
IRS990/TotalFunctionalExpensesGrp/TotalAmt01457200
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01840000
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01840000
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032780589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032458079
IRS990/TotalProgramServiceExpensesAmt01457200
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01134690
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt034620589
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt032458079
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01195 Third Street B-10
IRS990/USAddress/CityNm0Napa
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0945599983
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.countyofnapa.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tracy A Schulze
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Auditor Controller
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Napa County Public Improvement
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Corporation
ReturnHeader/Filer/BusinessNameControlTxt0NAPA
ReturnHeader/Filer/EIN0943052185
ReturnHeader/Filer/PhoneNum07072534551
ReturnHeader/Filer/USAddress/AddressLine1Txt01195 Third Street B-10
ReturnHeader/Filer/USAddress/CityNm0Napa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094559
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953109182
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN ARMSTRONG ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04200 TRUXTUN AVE STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAKERSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093309
ReturnHeader/PreparerPersonGrp/PhoneNum06613244971
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Clint W Baird
ReturnHeader/ReturnTs02025-05-14T11:09:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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