Civic Intelligence

Capistrano Unified School District School Facilities Corporation

990 • Fiscal year 2019 • EIN 95-2321055

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 06, 2019

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

78th percentile

0.59x

Higher debt load relative to assets than 78% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Source year 2019

Liabilities / Revenue

94th percentile

11.34x

Higher debt load relative to revenue than 94% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Source year 2019

Net Margin

62nd percentile

9.2%

Higher net margin than 62% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Source year 2019

Top Officer Pay

46th percentile

$255,367

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2019 filings • $50M-$100M nonprofits • Source year 2019

Asset Growth

17th percentile

-2.4%

Faster asset growth than 17% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-88%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$51,272,291

Down $1,272,654 (-2.4%) from 2018

Net Assets

Up

$20,998,872

Up $246,806 (+1.2%) from 2018

Liabilities

Down

$30,273,419

Down $1,519,460 (-4.8%) from 2018

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin62nd percentile

Revenue

Down

$2,670,682

Down $19,942,590 (-88%) from 2018

Expenses

Up

$2,423,876

Up $562,651 (+30%) from 2018

Net Income

Down

$246,806

Down $20,505,241 (-99%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

2019

Assets$51,272,291
Liabilities$30,273,419
Net Assets$20,998,872
Open 2019 Filing

Operations Trend

Revenue Growth1st percentile

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

2019

Revenue$2,670,682
Expenses$2,423,876
Net Income$246,806
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$2,670,682
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$20,038,198$12,006,243▼ $8,031,955
Land, Buildings, and Equipment, Net$2,530,721$10,456,413▲ $7,925,692
Accounts Receivable$21,026$19,635▼ $1,391
Cash and Non-Interest-Bearing Accounts-$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$52,544,945$51,272,291▼ $1,272,654
Other Assets Total$29,955,000$28,790,000▼ $1,165,000
Liabilities
Tax Exempt Bond Liabilities$29,955,000$28,790,000▼ $1,165,000
Accounts Payable and Accrued Expenses$1,837,879$1,483,419▼ $354,460
Total Liabilities$31,792,879$30,273,419▼ $1,519,460
Net Assets / Fund Balance
Temporarily Rstr Net Assets$20,752,066$20,998,872▲ $246,806
Total Net Assets Fund Balance$20,752,066$20,998,872▲ $246,806
Total Liabilities and Net Assets / Fund Balance$52,544,945$51,272,291▼ $1,272,654

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,456,413--
Other Assets Org$28,790,000--
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleOtherTotal
Martha McnicholasVice President$24,024$24,024
Amy HanacekMember$23,236$23,236
Gary PritchardMember$23,236$23,236
Jim ReardonMember$20,512$20,512
Patricia HollowayClerk$18,609$18,609
Judy BullockusMember$9,000$9,000
Gila JonesPresident$8,940$8,940

Board Members and Trustees

NameTitle
Clark HamptonDept Supt

Highest Paid Contractors

ContractorServicesLocationCompensation
Rec Solar CorpEnergy Services3450 BROAD ST STE 105, San Luis Obispo, CA 93401$7,562,493
Paul C Miller Construction INCThs Building8447 MAPLE PLACE, Ranch, CA 91730$3,582,928
Keystone Builders INCPalisades Modrnizatn4212 E LAPALMA AVE, Anaheim, CA 92807$1,111,880
Standard IndustriesSchs Campus Demo1905 LIRIO AVENUE, Ventura, CA 93004$526,738
Wlc Architects INCArchitect/eng8163 ROCHESTER AVE STE 100, Rancho, CA 91730$468,874
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,402,822
Investment Income
$267,860
Other Revenue
$0
Change in Net Assets
$246,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,423,876
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$1,258,876--$1,258,876
Other Expenses$1,165,000--$1,165,000
Total Functional Expenses$2,423,876$0$0$2,423,876
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--$510,055
A$19,917,182$1,931,992-$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
2019-11-06
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
Raw XML AppendixShowing 400 of 523 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01837879
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01483419
IRS990/AccountsReceivableGrp/BOYAmt021026
IRS990/AccountsReceivableGrp/EOYAmt019635
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FINANCIAL ASSISANCE TO THE CAPISTRANO UNIFIED SCHOOL DISRICT FOR THE ACQUISITION, CONSTRUCTION AND FINANCING OF EDUCATIONAL FACILITIES.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CAPISTRANO USD
IRS990/BooksInCareOfDetail/PhoneNum09492346200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt033122 VALLE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN JUAN CAPISTRANO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092675
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt05
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContractorCompensationGrp/CompensationAmt07562493
IRS990/ContractorCompensationGrp/CompensationAmt13582928
IRS990/ContractorCompensationGrp/CompensationAmt21111880
IRS990/ContractorCompensationGrp/CompensationAmt3526738
IRS990/ContractorCompensationGrp/CompensationAmt4468874
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03450 BROAD ST STE 105
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt18447 MAPLE PLACE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt24212 E LAPALMA AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt31905 LIRIO AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt48163 ROCHESTER AVE STE 100
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SAN LUIS OBISPO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1RANCH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2ANAHEIM
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3VENTURA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4RANCHO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd093401
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd191730
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd292807
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd393004
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd491730
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0REC SOLAR CORP
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1PAUL C MILLER CONSTRUCTION INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2KEYSTONE BUILDERS INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3STANDARD INDUSTRIES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4WLC ARCHITECTS INC
IRS990/ContractorCompensationGrp/ServicesDesc0ENERGY SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1THS BUILDING
IRS990/ContractorCompensationGrp/ServicesDesc2PALISADES MODRNIZATN
IRS990/ContractorCompensationGrp/ServicesDesc3SCHS CAMPUS DEMO
IRS990/ContractorCompensationGrp/ServicesDesc4ARCHITECT/ENG
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0267860
IRS990/CYOtherExpensesAmt02423876
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02402822
IRS990/CYRevenuesLessExpensesAmt0246806
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02423876
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02670682
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0TO PROVIDE FINANCIAL ASSISTANCE TO THE CAPISTRANO UNIFIED SCHOOL DISTRIC FOR THE ACQUISITION, CONSTRUCTION AD FINANCING OF EDUCATIONAL FACILITIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02423876
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt022524
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt211738
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt417520
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt517520
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt614194
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt722524
IRS990/Form990PartVIISectionAGrp/PersonNm0MARTHA MCNICHOLAS
IRS990/Form990PartVIISectionAGrp/PersonNm1GILA JONES
IRS990/Form990PartVIISectionAGrp/PersonNm2PATRICIA HOLLOWAY
IRS990/Form990PartVIISectionAGrp/PersonNm3JUDY BULLOCKUS
IRS990/Form990PartVIISectionAGrp/PersonNm4AMY HANACEK
IRS990/Form990PartVIISectionAGrp/PersonNm5GARY PRITCHARD
IRS990/Form990PartVIISectionAGrp/PersonNm6JIM REARDON
IRS990/Form990PartVIISectionAGrp/PersonNm7CLARK HAMPTON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt01500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt18940
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt26871
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt39000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt45716
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt55716
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt66318
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7232843
IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DEPT SUPT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02670682
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt01258876
IRS990/InterestGrp/TotalAmt01258876
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0267860
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0267860
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02530721
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010456413
IRS990/LandBldgEquipCostOrOtherBssAmt010456413
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE FINANCIAL ASSISANCE TO THE CAPISTRANO UNIFIED SCHOOL DISRICT FOR THE ACQUISITION, CONSTRUCTION AND FINANCING OF EDUCATIONAL FACILITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt020752066
IRS990/NetAssetsOrFundBalancesEOYAmt020998872
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt029955000
IRS990/OtherAssetsTotalGrp/EOYAmt028790000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0PRINCIPAL PYMTS
IRS990/OtherExpensesGrp/ProgramServicesAmt01165000
IRS990/OtherExpensesGrp/TotalAmt01165000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CLARK HAMPTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LEASE PYMT CAPISTRANO USD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02402822
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02402822
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0107331
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01861225
IRS990/PYProgramServiceRevenueAmt022505941
IRS990/PYRevenuesLessExpensesAmt020752047
IRS990/PYTotalExpensesAmt01861225
IRS990/PYTotalRevenueAmt022613272
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0246806
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020038198
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012006243
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010456413
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt010456413
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt028790000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE RECEIVABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010456413
IRS990ScheduleD/TotalBookValueOtherAssetsAmt028790000
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0232843
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt022524
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CLARK HAMPTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DEPT SUPT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0255367
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
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
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
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
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
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0139702AX2
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum1139702BXX
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt019635000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt121155000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0CAPISTRANO USD FACILITIES
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1CAPISTRANO USD FACILITIES
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0REFUNDING OUTSTANDING COPS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1SOLAR PHOTOVOLTAIC PROJECTS
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
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
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt010456413
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt020038145
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0597261
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt1510055
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt01931992
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt019917182

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$51,272,291
Liabilities
$30,273,419
Net assets
$20,998,872
Revenue
$2,670,682
Expenses
$2,423,876
Net income
$246,806
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