Civic Intelligence

Capistrano Unified School District

EIN 95-2321055 • 501(c)4 • San Juan Capistrano, CA

Profile

To provide financial assisance to the capistrano unified school disrict for the acquisition, construction and financing of educational facilities.

33122 Valle RdSan Juan Capistrano, CA 92675

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.45x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

5.87x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2025

Net Margin

31st percentile

0.0%

Higher net margin than 31% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

19th percentile

-5.1%

Faster asset growth than 19% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

42nd percentile

3.7%

Faster revenue growth than 42% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Assets

Down

$38,183,948

Down $2,234,141 (-5.5%) from 2024

Liabilities

Down

$17,130,000

Down $2,235,000 (-12%) from 2024

Net Assets

Up

$21,053,948

Up $859 (+0.0%) from 2024

Revenue

Up

$2,916,090

Up $196,266 (+7.2%) from 2024

Expenses

Up

$2,915,231

Up $194,290 (+7.1%) from 2024

Net Income

Up

$859

Up $1,976 (+177%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2017: $9,945,019Liabilities 2017: $9,945,000Net Assets 2017: $192017Assets 2018: $52,544,945Liabilities 2018: $31,792,879Net Assets 2018: $20,752,0662018Assets 2019: $51,272,291Liabilities 2019: $30,273,419Net Assets 2019: $20,998,8722019Assets 2020: $48,062,411Liabilities 2020: $27,010,000Net Assets 2020: $21,052,4112020Assets 2021: $46,212,443Liabilities 2021: $25,160,000Net Assets 2021: $21,052,4432021Assets 2022: $44,347,539Liabilities 2022: $23,295,000Net Assets 2022: $21,052,5392022Assets 2023: $42,414,206Liabilities 2023: $21,360,000Net Assets 2023: $21,054,2062023Assets 2024: $40,418,089Liabilities 2024: $19,365,000Net Assets 2024: $21,053,0892024Assets 2025: $38,183,948Liabilities 2025: $17,130,000Net Assets 2025: $21,053,9482025

Highlighted filing

2025

Assets$38,183,948
Liabilities$17,130,000
Net Assets$21,053,948

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2017: $1,353,288Expenses 2017: $1,353,270Net Income 2017: $182017Revenue 2018: $22,613,272Expenses 2018: $1,861,225Net Income 2018: $20,752,0472018Revenue 2019: $2,670,682Expenses 2019: $2,423,876Net Income 2019: $246,8062019Revenue 2020: $2,731,502Expenses 2020: $2,677,963Net Income 2020: $53,5392020Revenue 2021: $2,710,281Expenses 2021: $2,710,249Net Income 2021: $322021Revenue 2022: $2,684,261Expenses 2022: $2,684,165Net Income 2022: $962022Revenue 2023: $2,711,098Expenses 2023: $2,709,431Net Income 2023: $1,6672023Revenue 2024: $2,719,824Expenses 2024: $2,720,941Net Income 2024: -$1,1172024Revenue 2025: $2,916,090Expenses 2025: $2,915,231Net Income 2025: $8592025

Highlighted filing

2025

Revenue$2,916,090
Expenses$2,915,231
Net Income$859

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 20, 2026
Return Version
2024v5.2
Gross Receipts
$2,916,090
Mission and Program Overview

Mission

To provide financial assisance to the capistrano unified school disrict for the acquisition, construction and financing of educational facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,052,441$21,052,441→ $0
Savings and Temporary Cash Investments$648$1,507▲ $859
Cash and Non-Interest-Bearing Accounts-$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$40,418,089$38,183,948▼ $2,234,141
Other Assets Total$19,365,000$17,130,000▼ $2,235,000
Liabilities
Tax Exempt Bond Liabilities$19,365,000$17,130,000▼ $2,235,000
Total Liabilities$19,365,000$17,130,000▼ $2,235,000
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,053,089$21,053,948▲ $859
Total Net Assets Fund Balance$21,053,089$21,053,948▲ $859
Total Liabilities and Net Assets / Fund Balance$40,418,089$38,183,948▼ $2,234,141

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$21,052,441--
Other Assets Org$17,130,000--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Gary PritchardMember$33,334$33,334
Lisa DavisPresident$33,334$33,334
Judy BullockusVice President$18,304$18,304
Lisa ZollingerMember$17,519$17,519
Gila JonesClerk$11,746$11,746
Krista CastellanosMember$10,261$10,261
Jennifer AdnamsMember$5,983$5,983

Board Members and Trustees

NameTitle
Clark HamptonDeputy Superintendent
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,905,735
Investment Income
$10,355
Other Revenue
$0
Change in Net Assets
$859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,915,231
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$670,735--$670,735
Other Expenses$9,496--$9,496
Total Functional Expenses$2,915,231$0$0$2,915,231
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-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
BCapistrano Usd Facilities2017-12-21$21,155,000Solar photovoltaic projects
ACapistrano Usd Facilities2012-11-06$19,635,000Refunding outstanding cops

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$21,115,000-$3,985,000$510,055
A$19,917,182$1,931,992$19,917,182$597,261

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
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 return is provided to the board members prior to filing for review.

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

The organization's members annually disclose any conflicts. If a conflict arises the board member is asked to excuse himself/herself from all voting and discussions of the issue.

Form 990, Part VI, Section C, Line 19

The required documents are available during normal business hours at the business address upon request.

Filing and Contact Details

Filer

Filer Name
Capistrano Unified School District
EIN
95-2321055
Phone
9492346200
Address
33122 VALLE RD, SAN JUAN CAPISTRANO, CA 92675

Signing Officer

Name
Clark Hampton
Title
Deputy Superintend
Signed
2026-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clark Hampton
Formed
1999
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562
Preparer
Jessica Miller CPA
Phone
9516988783
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0331945
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt088902
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt013101
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CLARK HAMPTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DEPUTY SUPERINTENDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0433948
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION IS ESTABLISHED BY CAPISTRANO USD. IT IS BOARD APPROVED AND THERE IS A WRITTEN EMPLOYMENT CONTRACT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Compensation from Unrelated Organizations
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IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd1false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0SCCHEDULE K, PART I, BOND ISSUES: ISSUER NAME: CAPISTRANO UNIFIED SCHOOL DISTRICT FACILITIES CORPORATION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RegulatorySafeHarborStsfdInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02012-11-06
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12017-12-21
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0952321055
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1952321055
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum1139702BXX
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt019635000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt121155000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0CAPISTRANO USD FACILITIES
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1CAPISTRANO USD FACILITIES
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0REFUNDING OUTSTANDING COPS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1SOLAR PHOTOVOLTAIC PROJECTS
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd1true
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0597261
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt1510055
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt01931992
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt019917182
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt13985000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt019917182
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt121115000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ANNUALLY DISCLOSE ANY CONFLICTS. IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF/HERSELF FROM ALL VOTING AND DISCUSSIONS OF THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE REQUIRED DOCUMENTS ARE AVAILABLE DURING NORMAL BUSINESS HOURS AT THE BUSINESS ADDRESS UPON REQUEST.
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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CAPISTRANO UNIFIED SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0GOVT ENTITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC SCHOOL DISRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt033122 VALLE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN JUAN CAPISTRANO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092675
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02915231
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0cash value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CAPISTRANO UNIFIED SCHOOL DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0j
IRS990ScheduleR/TransferFromOtherOrgInd0false

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