Civic Intelligence

Capistrano Unified School District School Facilities Corporation

990 • Fiscal year 2017 • EIN 95-2321055

Jul 01, 2016 to Jun 30, 2017 • Filed on May 07, 2018

Organization ProfileN/A
33122 Valle RdSan Juan Capistrano, CA 92675

(949) 234-6200

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

7.35x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Net Margin

30th percentile

0.0%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$254,954

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet
Liabilities / Assets93rd percentile

Assets

$9,945,019

No earlier filing loaded for comparison.

Net Assets

$19

No earlier filing loaded for comparison.

Liabilities

$9,945,000

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin30th percentile

Revenue

$1,353,288

No earlier filing loaded for comparison.

Expenses

$1,353,270

No earlier filing loaded for comparison.

Net Income

$18

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2017

Assets$9,945,019
Liabilities$9,945,000
Net Assets$19
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2017

Revenue$1,353,288
Expenses$1,353,270
Net Income$18
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 7, 2018
Return Version
2016v3.0
Gross Receipts
$1,353,288
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
Savings and Temporary Cash Investments$1$19▲ $18
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,075,001$9,945,019▼ $1,129,982
Other Assets Total$11,075,000$9,945,000▼ $1,130,000
Liabilities
Tax Exempt Bond Liabilities$11,075,000$9,945,000▼ $1,130,000
Total Liabilities$11,075,000$9,945,000▼ $1,130,000
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1$19▲ $18
Total Net Assets Fund Balance$1$19▲ $18
Total Liabilities and Net Assets / Fund Balance$11,075,001$9,945,019▼ $1,129,982

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$9,945,000--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleOtherTotal
Martha McnicholasPresident$35,046$35,046
Amy HanacekMember$23,183$23,183
Dr Gary PritchardMember$23,183$23,183
Jim ReardonMember$17,413$17,413
Gila JonesVice President$13,593$13,593

Board Members and Trustees

NameTitle
Patricia HollowayClerk
Clark HamptonDept Supt
Judy BullockusMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,353,265
Investment Income
$23
Other Revenue
$0
Change in Net Assets
$18
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,353,270
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
Other Expenses$1,130,000--$1,130,000
Interest$223,270--$223,270
Total Functional Expenses$1,353,270$0$0$1,353,270
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-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACapistrano Usd Facilities2012-11-06$19,635,000Refunding outstanding cops

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$19,917,182$1,931,992$8,560,000$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 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 return is provided to the board members prior to filing for review.”

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

“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, Line 19: Other Organization Documents Publicly Available

“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
Dept Supt
Signed
2018-05-07
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 92562-9739
Preparer
Elizabeth Nigro CPA
Phone
9516988783
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION IS ESTABLISHED BY CAPISTRANO USD. IT IS BOARD APPROVED AND THERE IS A WIRTTEN EMPLOYMENT CONTRACT.
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0SCCHEDULE K, PART I, BOND ISSUES: ISSUER NAME: CAPISTRANO UNIFIED SCHOOL DISTRICT FACILITIES CORPORATION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0597261
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt01931992
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt08560000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02013
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt019917182
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, 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
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
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IRS990/TotalVolunteersCnt07

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$9,945,019
Liabilities
$9,945,000
Net assets
$19
Revenue
$1,353,288
Expenses
$1,353,270
Net income
$18
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$38.2$17.1$21.1$2.92$2.92$0.00
2024Detailed filing. Detailed filing data is available for this year.$40.4$19.4$21.1$2.72$2.72$0.00
2023Detailed filing. Detailed filing data is available for this year.$42.4$21.4$21.1$2.71$2.71$0.00
2022Detailed filing. Detailed filing data is available for this year.$44.3$23.3$21.1$2.68$2.68$0.00
2021Detailed filing. Detailed filing data is available for this year.$46.2$25.2$21.1$2.71$2.71$0.00
2020Detailed filing. Detailed filing data is available for this year.$48.1$27.0$21.1$2.73$2.68$0.05
2019Detailed filing. Detailed filing data is available for this year.$51.3$30.3$21.0$2.67$2.42$0.25
2018Summary only. Only limited summary data is available for this year.$52.5$31.8$20.8$22.6$1.86$20.8
2017Detailed filing. Detailed filing data is available for this year.$9.95$9.95$0.00$1.35$1.35$0.00