Form 990 for tax year 2022
Filed by CAPISTRANO UNIFIED SCHOOL DISTRICT SCHOOL FACILITIES CORPORATION.
Totals
- Total revenue
- $2,711,098
- Total expenses
- $2,709,431
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $2,702,494
- Investment income
- $8,604
- Other revenue
- $0
- Total assets, end of year
- $42,414,206
- Total liabilities, end of year
- $21,360,000
- Net assets or fund balances, end of year
- $21,054,206
- Program services expenses (Part IX)
- $2,709,431
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $2,709,431
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: LEASE PYMT CAPISTRANO USD
total $2,702,494 · related or exempt $2,702,494
-
3 · Investment income
total $8,604 · excluded $8,604
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $0
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $0
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $0
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $774,431 · program services $774,431
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $0
-
24a · Other expenses: PRINCIPAL PYMTS
total $1,935,000 · program services $1,935,000
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
end of year $0
-
2 · Savings and temporary cash investments
beginning of year $98 · end of year $1,765
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$21,052,441
-
10c · Land, buildings and equipment, net
beginning of year $21,052,441 · end of year $21,052,441
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $23,295,000 · end of year $21,360,000
-
20 · Tax-exempt bond liabilities
beginning of year $23,295,000 · end of year $21,360,000
-
28 · Net assets with donor restrictions
beginning of year $21,052,539 · end of year $21,054,206
Mission and programs · 2022
Mission
TO PROVIDE FINANCIAL ASSISANCE TO THE CAPISTRANO UNIFIED SCHOOL DISRICT FOR THE ACQUISITION, CONSTRUCTION AND FINANCING OF EDUCATIONAL FACILITIES.
-
TO PROVIDE FINANCIAL ASSISTANCE TO THE CAPISTRANO UNIFIED SCHOOL DISTRIC FOR THE ACQUISITION, CONSTRUCTION AND FINANCING OF EDUCATIONAL FACILITIES.
Expenses $2,709,431
As filed on the 2022 return.
Listed in Part VII
-
Clark HamptonCLARK HAMPTON
INTERIM SUPERINENDENT
- Total calculated
- $431,347
- From this org
- $0
- From related orgs
- $339,338
- Other
- $92,009
- Hours/week
- 0 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $339,338 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $81,995 related
- Nontaxable benefits
- not reported + $10,014 related
- Filer's total
- not reported + $431,347 related
-
Lisa DavisLISA DAVIS
Member
- Total calculated
- $31,706
- From this org
- $0
- From related orgs
- $9,450
- Other
- $22,256
- Hours/week
- 1 + 1 related
-
Judy BullockusJUDY BULLOCKUS
Member
- Total calculated
- $25,221
- From this org
- $0
- From related orgs
- $9,450
- Other
- $15,771
- Hours/week
- 1 + 1 related
-
Amy HanacekAMY HANACEK
CLERK
- Total calculated
- $25,221
- From this org
- $0
- From related orgs
- $9,450
- Other
- $15,771
- Hours/week
- 1 + 1 related
-
Gary PritchardGARY PRITCHARD
MEMBER
- Total calculated
- $15,129
- From this org
- $0
- From related orgs
- $5,513
- Other
- $9,616
- Hours/week
- 1 + 1 related
-
Gila JonesGILA JONES
MEMBER
- Total calculated
- $11,002
- From this org
- $0
- From related orgs
- $9,450
- Other
- $1,552
- Hours/week
- 1 + 1 related
-
Krista CastellanosKRISTA CASTELLANOS
President
- Total calculated
- $9,488
- From this org
- $0
- From related orgs
- $9,450
- Other
- $38
- Hours/week
- 1 + 1 related
-
Michael ParhamMICHAEL PARHAM
Vice President
- Total calculated
- $7,114
- From this org
- $0
- From related orgs
- $5,513
- Other
- $1,601
- Hours/week
- 1 + 1 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- Part II, Compensation from Unrelated Organizations
- COMPENSATION IS ESTABLISHED BY CAPISTRANO USD. IT IS BOARD APPROVED AND THERE IS A WRITTEN EMPLOYMENT CONTRACT.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
CAPISTRANO UNIFIED SCHOOL DISTRICT
GOVT ENTITY · PUBLIC SCHOOL DISRICT · CA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 29 February 2024
- IRS schema version
- 2022v5.0
- Source object
- 202440609349301854
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