Civic Intelligence

Napa County Public Improvement

990 • Fiscal year 2017 • EIN 94-3052185

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

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

75th percentile

0.55x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

5.82x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2017

Net Margin

86th percentile

47%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2017

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.

2017 filings • $25M-$50M nonprofits • Source year 2017

Asset Growth

26th percentile

-2.4%

Faster asset growth than 26% of similar nonprofits.

2017 filings • 501(c)4 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

0.1%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)4 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$44,444,972

Down $1,097,023 (-2.4%) from 2016

Net Assets

Up

$20,194,972

Up $1,957,977 (+11%) from 2016

Liabilities

Down

$24,250,000

Down $3,055,000 (-11%) from 2016

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin86th percentile

Revenue

Up

$4,167,342

Up $5,731 (+0.1%) from 2016

Expenses

Up

$2,209,365

Up $57,156 (+2.7%) from 2016

Net Income

Down

$1,957,977

Down $51,425 (-2.6%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth26th 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 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

2017

Assets$44,444,972
Liabilities$24,250,000
Net Assets$20,194,972
Open 2017 Filing

Operations Trend

Revenue Growth35th 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 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

2017

Revenue$4,167,342
Expenses$2,209,365
Net Income$1,957,977
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$4,167,342
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$43,966,951$42,946,936▼ $1,020,015
Cash and Non-Interest-Bearing Accounts$1,575,044$1,498,036▼ $77,008
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$45,541,995$44,444,972▼ $1,097,023
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$27,305,000$24,250,000▼ $3,055,000
Total Liabilities$27,305,000$24,250,000▼ $3,055,000
Net Assets / Fund Balance
Unrestricted Net Assets$18,236,995$20,194,972▲ $1,957,977
Total Net Assets Fund Balance$18,236,995$20,194,972▲ $1,957,977
Total Liabilities and Net Assets / Fund Balance$45,541,995$44,444,972▼ $1,097,023

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,946,936$37,554,204$80,501,140
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Belia RamosPresident
Brad WagenknechtVice President
Gladys CoilSecretary
Tracy a SchulzeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,163,603
Program Service Revenue
$0
Investment Income
$3,739
Other Revenue
$0
Change in Net Assets
$1,957,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,739
Revenue Not Reported on Financial Statements
$4,163,603
Other Revenue Adjustments
$4,163,603
Total Revenue per Audited Statements
$3,739
Total Revenue per Form 990
$4,167,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,209,365
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$1,185,350--$1,185,350
Depreciation Depletion$1,020,015--$1,020,015
Other Expenses$4,000--$4,000
Total Functional Expenses$2,209,365$0$0$2,209,365

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,209,365
Total Expenses per Audited Statements$2,209,365
Total Expenses per Form 990$2,209,365
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
2017-11-15
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
Clint W Baird
Phone
6613244971
Supplemental Narrative

Additional Explanations

Form 990, Part IX, 2014 Admin Fees

“2014 admin fees were not paid until 7/10/17 and therefore do not reflect on this report for fy16-17.”

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

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

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 $4163603”

Raw XML Appendix335 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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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990ScheduleD/RevenueSubtotalAmt03739
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SEE SCHEDULE O $4163603
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042946936
IRS990ScheduleD/TotalExpensesPerForm990Amt02209365
IRS990ScheduleD/TotalRevenuePerForm990Amt04167342
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03739
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02209365
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/ExplanationTxt32014 ADMIN FEES WERE NOT PAID UNTIL 7/10/17 AND THEREFORE DO NOT REFLECT ON THIS REPORT FOR FY16-17.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ACCOUNTING METHOD USED IS MODIFIED ACCRUAL. THIS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 IX, 2014 ADMIN FEES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1-OTHER ACCOUNTING METHOD
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/TotalAssetsBOYAmt045541995
IRS990/TotalAssetsEOYAmt044444972
IRS990/TotalAssetsGrp/BOYAmt045541995
IRS990/TotalAssetsGrp/EOYAmt044444972
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04163603
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02209365
IRS990/TotalFunctionalExpensesGrp/TotalAmt02209365
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027305000
IRS990/TotalLiabilitiesEOYAmt024250000
IRS990/TotalLiabilitiesGrp/BOYAmt027305000
IRS990/TotalLiabilitiesGrp/EOYAmt024250000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018236995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020194972
IRS990/TotalProgramServiceExpensesAmt02209365
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03739
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04167342
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt045541995
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt044444972
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt018236995
IRS990/UnrestrictedNetAssetsGrp/EOYAmt020194972
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/SignatureDt02017-11-15
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/PreparerPersonNm0Clint W Baird
ReturnHeader/ReturnTs02017-11-15T09:47:23-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,444,972
Liabilities
$24,250,000
Net assets
$20,194,972
Revenue
$4,167,342
Expenses
$2,209,365
Net income
$1,957,977
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
2017Detailed filing. Detailed filing data is available for this year.$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