Civic Intelligence

Lodi Unified School District Capital Facilities Corporation

990 • Fiscal year 2021 • EIN 94-3144921

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 12, 2021

Organization Profile
1305 East Vine StreetLodi, CA 95240

(209) 331-7121

Siviq Scores

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

Liabilities / Assets

85th percentile

0.68x

Higher debt load relative to assets than 85% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

5.72x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Net Margin

75th percentile

41%

Higher net margin than 75% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

32nd percentile

$0

Higher top officer pay than 32% of similar nonprofits.

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

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Asset Growth

15th percentile

-3.4%

Faster asset growth than 15% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

25th percentile

-2.2%

Faster revenue growth than 25% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$10,307,235

Down $358,237 (-3.4%) from 2020

Net Assets

Up

$3,249,344

Up $504,445 (+18%) from 2020

Liabilities

Down

$7,057,891

Down $862,682 (-11%) from 2020

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin75th percentile

Revenue

Down

$1,233,636

Down $27,558 (-2.2%) from 2020

Expenses

Down

$729,191

Down $42,823 (-5.5%) from 2020

Net Income

Up

$504,445

Up $15,265 (+3.1%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$60M$40M$20M$0Assets 2011: $54,705,910Liabilities 2011: $41,693,970Net Assets 2011: $13,011,9402011Assets 2012: $53,492,219Liabilities 2012: $40,521,491Net Assets 2012: $12,970,7282012Assets 2013: $52,536,958Liabilities 2013: $39,625,928Net Assets 2013: $12,911,0302013Assets 2014: $51,538,489Liabilities 2014: $38,842,007Net Assets 2014: $12,696,4822014Assets 2015: $50,596,458Liabilities 2015: $36,552,119Net Assets 2015: $14,044,3392015Assets 2016: $30,743,460Liabilities 2016: $19,137,380Net Assets 2016: $11,606,0802016Assets 2017: $20,175,194Liabilities 2017: $15,396,741Net Assets 2017: $4,778,4532017Assets 2018: $19,975,347Liabilities 2018: $14,594,996Net Assets 2018: $5,380,3512018Assets 2019: $11,023,659Liabilities 2019: $8,767,940Net Assets 2019: $2,255,7192019Assets 2020: $10,665,472Liabilities 2020: $7,920,573Net Assets 2020: $2,744,8992020Assets 2021: $10,307,235Liabilities 2021: $7,057,891Net Assets 2021: $3,249,3442021Assets 2022: $9,949,001Liabilities 2022: $6,174,893Net Assets 2022: $3,774,1082022Assets 2023: $9,590,765Liabilities 2023: $5,261,575Net Assets 2023: $4,329,1902023Assets 2024: $9,232,533Liabilities 2024: $4,327,933Net Assets 2024: $4,904,6002024Assets 2025: $8,874,299Liabilities 2025: $3,358,962Net Assets 2025: $5,515,3372025

Highlighted filing

2021

Assets$10,307,235
Liabilities$7,057,891
Net Assets$3,249,344
Open 2021 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0M-$10MRevenue 2011: $10,631,778Expenses 2011: $3,186,280Net Income 2011: $7,445,4982011Revenue 2012: $2,926,165Expenses 2012: $2,967,377Net Income 2012: -$41,2122012Revenue 2013: $2,870,418Expenses 2013: $2,930,116Net Income 2013: -$59,6982013Revenue 2014: $2,876,461Expenses 2014: $3,091,010Net Income 2014: -$214,5492014Revenue 2015: $4,086,404Expenses 2015: $2,738,547Net Income 2015: $1,347,8572015Revenue 2016: $478,655Expenses 2016: $2,916,914Net Income 2016: -$2,438,2592016Revenue 2017: -$5,438,753Expenses 2017: $1,388,874Net Income 2017: -$6,827,6272017Revenue 2018: $1,532,929Expenses 2018: $931,031Net Income 2018: $601,8982018Revenue 2019: -$2,273,033Expenses 2019: $851,599Net Income 2019: -$3,124,6322019Revenue 2020: $1,261,194Expenses 2020: $772,014Net Income 2020: $489,1802020Revenue 2021: $1,233,636Expenses 2021: $729,191Net Income 2021: $504,4452021Revenue 2022: $1,213,201Expenses 2022: $688,437Net Income 2022: $524,7642022Revenue 2023: $1,200,148Expenses 2023: $645,066Net Income 2023: $555,0822023Revenue 2024: $1,175,418Expenses 2024: $600,008Net Income 2024: $575,4102024Revenue 2025: $1,163,176Expenses 2025: $552,439Net Income 2025: $610,7372025

Highlighted filing

2021

Revenue$1,233,636
Expenses$729,191
Net Income$504,445
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$1,233,636
Mission and Program Overview

Mission

To provide facilities to Lodi Unified School District.

To provide facilities to Lodi Unified School District

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,665,424$10,307,189▼ $358,235
Rtn Earn Endowment Incm Other Fnds$2,744,899$3,249,344▲ $504,445
Cash and Non-Interest-Bearing Accounts$48$46▼ $2
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$10,665,472$10,307,235▼ $358,237
Liabilities
Other Liabilities$7,920,573$7,057,891▼ $862,682
Total Liabilities$7,920,573$7,057,891▼ $862,682
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,744,899$3,249,344▲ $504,445
Total Liabilities and Net Assets / Fund Balance$10,665,472$10,307,235▼ $358,237

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,721,363$5,608,021$0
Other Land Buildings$0$0$0
Land$1,585,826-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay32nd percentile

Board Members and Trustees

NameTitle
Ron FreitasPresident
Susan MacfarlaneVice President
Leonard KahnChief Business Officer
Courtney PorterClerk
Gary KnackstedtMember
George NeelyMember
Joe NavaMember
Ron HeberleMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,233,635
Investment Income
$0
Other Revenue
$1
Change in Net Assets
$504,445
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$729,191
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$370,956--$370,956
Depreciation Depletion$358,235--$358,235
Total Functional Expenses$729,191$0$0$729,191
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bond-Issue 2014 (Refi 2003) Maturity 2029$4,875,000
Bond-Issue 2010 - Maturity 2027$2,182,891

Bond Issues

BondIssuerIssuedIssue PricePurpose
ALodi Unified School District2014-01-23$8,165,000Construct Warehouse/Refi 2003 bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$8,165,000$0$3,290,000$129,135

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

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

“Staff prepares Form 990 based on records posted to the general ledger. The Director/Controller and Chief Business Officer reviews tax return. The Chief Business Officer approves and signs.”

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

“Board members and designated employees must annually file a Statement of Economic Interest in accordance with the organizations conflict of interest code.”

Form 990, Part VI, Section C, Line 19

“District policies are posted online while district financial statements are available upon request to district office.”

Filing and Contact Details

Filer

Filer Name
Lodi Unified School District
EIN
94-3144921
Phone
2093317121
Address
1305 East Vine Street, Lodi, CA 95240
Doing Business As
Lodi Unified School District Facilities Corporation

Signing Officer

Name
Leonard Kahn
Title
Chief Business Officer
Phone
2093317121
Signed
2021-11-12

Organization Details

Principal Officer
Leonard Kahn
Formed
1990
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02014-01-23
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0941054700
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt08165000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0Lodi Unified School District
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0Construct Warehouse/Refi 2003 bonds
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusConcerningUBIPct00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusUseByOthersPct00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd01
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondDefeasedAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CreditEnhancementAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0129135
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt03290000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02006
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt08165000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/UnspentAmt00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/WorkingCapitalExpendituresAmt00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Staff prepares Form 990 based on records posted to the general ledger. The Director/Controller and Chief Business Officer reviews tax return. The Chief Business Officer approves and signs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members and designated employees must annually file a Statement of Economic Interest in accordance with the organizations conflict of interest code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2District policies are posted online while district financial statements are available upon request to district office.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010665472
IRS990/TotalAssetsEOYAmt010307235
IRS990/TotalAssetsGrp/BOYAmt010665472
IRS990/TotalAssetsGrp/EOYAmt010307235
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0729191
IRS990/TotalFunctionalExpensesGrp/TotalAmt0729191
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07920573
IRS990/TotalLiabilitiesEOYAmt07057891
IRS990/TotalLiabilitiesGrp/BOYAmt07920573
IRS990/TotalLiabilitiesGrp/EOYAmt07057891
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02744899
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03249344
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0729191
IRS990/TotalProgramServiceRevenueAmt01233635
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01233636
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01233636
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010665472
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010307235
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01305 East Vine Street
IRS990/USAddress/CityNm0Lodi
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095240
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/ProfilePasswordChangeInd0X
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Leonard Kahn
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Business Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum02093317121
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LODI UNIFIED SCHOOL DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0LODI
ReturnHeader/Filer/EIN0943144921
ReturnHeader/Filer/PhoneNum02093317121
ReturnHeader/Filer/USAddress/AddressLine1Txt01305 East Vine Street
ReturnHeader/Filer/USAddress/CityNm0Lodi
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095240
ReturnHeader/ReturnTs02021-11-12T13:58:56-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,307,235
Liabilities
$7,057,891
Net assets
$3,249,344
Revenue
$1,233,636
Expenses
$729,191
Net income
$504,445
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.87$3.36$5.52$1.16$0.55$0.61
2024Detailed filing. Detailed filing data is available for this year.$9.23$4.33$4.90$1.18$0.60$0.58
2023Detailed filing. Detailed filing data is available for this year.$9.59$5.26$4.33$1.20$0.65$0.56
2022Detailed filing. Detailed filing data is available for this year.$9.95$6.17$3.77$1.21$0.69$0.52
2021Detailed filing. Detailed filing data is available for this year.$10.3$7.06$3.25$1.23$0.73$0.50
2020Summary only. Only limited summary data is available for this year.$10.7$7.92$2.74$1.26$0.77$0.49
2019Summary only. Only limited summary data is available for this year.$11.0$8.77$2.26$2.27$0.85$3.12
2018Summary only. Only limited summary data is available for this year.$20.0$14.6$5.38$1.53$0.93$0.60
2017Summary only. Only limited summary data is available for this year.$20.2$15.4$4.78$5.44$1.39$6.83
2016Summary only. Only limited summary data is available for this year.$30.7$19.1$11.6$0.48$2.92$2.44
2015Summary only. Only limited summary data is available for this year.$50.6$36.6$14.0$4.09$2.74$1.35
2014Summary only. Only limited summary data is available for this year.$51.5$38.8$12.7$2.88$3.09$0.21
2013Summary only. Only limited summary data is available for this year.$52.5$39.6$12.9$2.87$2.93$0.06
2012Summary only. Only limited summary data is available for this year.$53.5$40.5$13.0$2.93$2.97$0.04
2011Summary only. Only limited summary data is available for this year.$54.7$41.7$13.0$10.6$3.19$7.45