Civic Intelligence

Napa County Public Improvement

990 • Fiscal year 2016 • EIN 94-3052185

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 14, 2016

Organization Profilewww.countyofnapa.org
1195 Third StreetNapa, CA 94559

(707) 253-4551

Siviq Scores

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

Liabilities / Assets

71st percentile

0.60x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

6.56x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2016

Net Margin

91st percentile

48%

Higher net margin than 91% of similar nonprofits.

2016 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

2016 filings • $25M-$50M nonprofits • Source year 2016

Asset Growth

30th percentile

-2.0%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)4 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

0.2%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • 501(c)4 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets71st percentile

Assets

Flat

$45,541,995

Flat from 2016

Net Assets

Flat

$18,236,995

Flat from 2016

Liabilities

Flat

$27,305,000

Flat from 2016

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin91st percentile

Revenue

Flat

$4,161,611

Flat from 2016

Expenses

Flat

$2,152,209

Flat from 2016

Net Income

Flat

$2,009,402

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$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 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

2016

Assets$45,541,995
Liabilities$27,305,000
Net Assets$18,236,995
Open 2016 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income across loaded years, with this 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 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

2016

Revenue$4,161,611
Expenses$2,152,209
Net Income$2,009,402
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 14, 2016
Return Version
2015v2.0
Gross Receipts
$4,161,611
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$44,813,240$43,966,951▼ $846,289
Cash and Non-Interest-Bearing Accounts$1,649,353$1,575,044▼ $74,309
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$46,462,593$45,541,995▼ $920,598
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,235,000$27,305,000▼ $2,930,000
Total Liabilities$30,235,000$27,305,000▼ $2,930,000
Net Assets / Fund Balance
Unrestricted Net Assets$16,227,593$18,236,995▲ $2,009,402
Total Net Assets Fund Balance$16,227,593$18,236,995▲ $2,009,402
Total Liabilities and Net Assets / Fund Balance$46,462,593$45,541,995▼ $920,598

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$43,966,951$35,157,528$79,124,479
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Alfredo PedrozaPresident
Keith CaldwellVice President
Gladys CoilSecretary
Tracy a SchulzeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,158,421
Program Service Revenue
$0
Investment Income
$3,190
Other Revenue
$0
Change in Net Assets
$2,009,402

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,190
Revenue Not Reported on Financial Statements
$4,158,421
Other Revenue Adjustments
$4,158,421
Total Revenue per Audited Statements
$3,190
Total Revenue per Form 990
$4,161,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,152,209
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$1,304,150--$1,304,150
Depreciation Depletion$846,289--$846,289
Other Expenses$760--$760
Total Functional Expenses$2,152,209$0$0$2,152,209

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,152,209
Total Expenses per Audited Statements$2,152,209
Total Expenses per Form 990$2,152,209
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-
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 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, Line 11B: Form 990 Review Process

“The review process of the 990 is as follows: the accounting manager will review a draft of the completed 990. Necessary changes are made and then discussed with the assistant auditor - controller. After approval from the assistant auditor - controller , it will then be passed on to the auditor - controller (pic treasurer) for final review and signature. After signature is obtained, the form is sent to the external auditors for electronic filing.”

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

“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, Line 19: Other Organization Documents Publicly Available

“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, Napa, CA 94559

Signing Officer

Name
Tracy a Schulze
Title
Treasurer
Signed
2016-11-14
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 Corporation
Address
4200 TRUXTUN AVE STE 300, BAKERSFIELD, CA 93309-0668
Preparer
Jian H Ou-Yang
Phone
6613244971
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1-other Accounting Method

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

Form 990, Part XII, Line 2C

“The county has retained a new independent auditor, brown armstrong certified public accountants for fy 2015-2016.”

Schedule D, Part XIII

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

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“SEE SCHEDULE O $4158421”

Raw XML Appendix338 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/TitleTxt3SECRETARY
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04158421
IRS990ScheduleD/RevenueSubtotalAmt03190
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SEE SCHEDULE O $4158421
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043966951
IRS990ScheduleD/TotalExpensesPerForm990Amt02152209
IRS990ScheduleD/TotalRevenuePerForm990Amt04161611
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03190
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02152209
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE REVIEW PROCESS OF THE 990 IS AS FOLLOWS: THE ACCOUNTING MANAGER WILL REVIEW A DRAFT OF THE COMPLETED 990. NECESSARY CHANGES ARE MADE AND THEN DISCUSSED WITH THE ASSISTANT AUDITOR - CONTROLLER. AFTER APPROVAL FROM THE ASSISTANT AUDITOR - CONTROLLER , IT WILL THEN BE PASSED ON TO THE AUDITOR - CONTROLLER (PIC TREASURER) FOR FINAL REVIEW AND SIGNATURE. AFTER SIGNATURE IS OBTAINED, THE FORM IS SENT TO THE 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/ExplanationTxt3THE ACCOUNTING METHOD USED IS MODIFIED ACCRUAL. THIS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COUNTY HAS RETAINED A NEW INDEPENDENT AUDITOR, BROWN ARMSTRONG CERTIFIED PUBLIC ACCOUNTANTS FOR FY 2015-2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS AMOUNT IS DUE TO TRANSFERS IN FROM VARIOUS COUNTY FUNDS AND DEPARTMENTS TO MAKE DEBT SERVICE PAYMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1-OTHER ACCOUNTING METHOD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5SCHEDULE D, PART XIII
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt046462593
IRS990/TotalAssetsEOYAmt045541995
IRS990/TotalAssetsGrp/BOYAmt046462593
IRS990/TotalAssetsGrp/EOYAmt045541995
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04158421
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02152209
IRS990/TotalFunctionalExpensesGrp/TotalAmt02152209
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030235000
IRS990/TotalLiabilitiesEOYAmt027305000
IRS990/TotalLiabilitiesGrp/BOYAmt030235000
IRS990/TotalLiabilitiesGrp/EOYAmt027305000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016227593
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt018236995
IRS990/TotalProgramServiceExpensesAmt02152209
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03190
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04161611
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046462593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt045541995
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt016227593
IRS990/UnrestrictedNetAssetsGrp/EOYAmt018236995
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01195 Third Street RM B-10
IRS990/USAddress/CityNm0Napa
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094559
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.countyofnapa.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY A SCHULZE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-14
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
ReturnHeader/Filer/USAddress/CityNm0Napa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094559
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN ARMSTRONG ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04200 TRUXTUN AVE STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAKERSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0933090668
ReturnHeader/PreparerPersonGrp/PhoneNum06613244971
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jian H Ou-Yang
ReturnHeader/ReturnTs02016-11-14T16:07:30-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,541,995
Liabilities
$27,305,000
Net assets
$18,236,995
Revenue
$4,161,611
Expenses
$2,152,209
Net income
$2,009,402
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
2016Detailed filing. Detailed filing data is available for this year.$45.5$27.3$18.2$4.16$2.15$2.01
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