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Capistrano Unified School District School Facilities Corporation

  • San Juan Capo, CA
  • Tax-exempt since Sept. 2014
  • EIN: 95-2321055

Organization summary

Type of Nonprofit

Designated as a Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Category: Unknown / Unclassified (NTEE)

Donations to this organization are tax deductible.

Details

An independent audit commissioned by this organization for the fiscal year ending June 2024 identified:

Significant deficiency in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency is less severe than a material weakness but warrants attention from management.

Summary charts: organization finances over time

Revenue
$2.71M (2023)

Expenses
$2.71M (2023)

Total Assets
$42.4M (2023)

Total Liabilities
$21.4M (2023)

Source: Form 990 tax filings from 2017 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2024

No Extracted Financial Data

Form 990 documents are not available for this tax period, but audit documents are available for download.

Document Links

Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Significant deficiency in internal controls

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,711,098
Expenses
$2,709,431
Net Income
$1,667
Net Assets
$21,054,206
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,702,494
99.7%
Investment Income $8,604
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $42,414,206
Total Liabilities $21,360,000
Net Assets $21,054,206
Compensation
Key Employees and Officers Compensation Related Other
Clark Hampton (Interim Superinendent) $0 $339,338 $92,009
Lisa Davis (Member) $0 $9,450 $22,256
Judy Bullockus (Member) $0 $9,450 $15,771
Amy Hanacek (Clerk) $0 $9,450 $15,771
Gary Pritchard (Member) $0 $5,513 $9,616
Gila Jones (Member) $0 $9,450 $1,552
Krista Castellanos (President) $0 $9,450 $38
Michael Parham (Vice President) $0 $5,513 $1,601
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Document Links

990
Filed on Feb. 29, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,684,261
Expenses
$2,684,165
Net Income
$96
Net Assets
$21,052,539
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,684,149
100.0%
Investment Income $112
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $44,347,539
Total Liabilities $23,295,000
Net Assets $21,052,539
Compensation
Key Employees and Officers Compensation Related Other
Clark Hampton (Dept Supt) $0 $282,818 $85,268
Lisa Davis (Member) $0 $9,000 $21,154
Amy Hanacek (Member) $0 $9,000 $15,009
Judy Bullockus (Member) $0 $9,000 $1,653
Martha Mcnicholas (President) $0 $9,000 $1,633
Gila Jones (Clerk) $0 $9,000 $1,633
Krista Castellanos (Vice President) $0 $9,000 $118
+ View more people

Document Links

990
Filed on May 8, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Going concern flag

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,710,281
Expenses
$2,710,249
Net Income
$32
Net Assets
$21,052,443
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,710,241
100.0%
Investment Income $40
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $46,212,443
Total Liabilities $25,160,000
Net Assets $21,052,443
Compensation
Key Employees and Officers Compensation Related Other
Clark Hampton (Dept Supt) $0 $205,736 $76,479
Amy Hanacek (Member) $0 $14,250 $13,842
Lisa Davis (Member) $0 $10,500 $11,224
Martha Mcnicholas (Member) $0 $14,250 $2,537
Gila Jones (Clerk) $0 $14,250 $2,537
Judy Bullockus (President) $0 $14,250 $1,028
Krista Castellanos (Vice President) $0 $14,250 $387
Pamela Braunstein (Member) $0 $10,500 $280
+ View more people

Document Links

990
Filed on May 16, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,731,502
Expenses
$2,677,963
Net Income
$53,539
Net Assets
$21,052,411
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,675,099
97.9%
Investment Income $56,403
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $48,062,411
Total Liabilities $27,010,000
Net Assets $21,052,411
Compensation
Key Employees and Officers Compensation Related Other
Clark Hampton (Dept Supt) $0 $266,805 $22,296
Amy Hanacek (Trustee) $0 $6,148 $16,190
Patricia Holloway (Trustee) $0 $7,864 $6,756
Judy Bullockus (Trustee) $0 $9,000 $0
Krista Castellanos (Trustee) $0 $9,000 $0
Jim Reardon (President) $0 $9,000 $0
Martha Mcnicholas (Vice President) $0 $8,921 $0
Gila Jones (Clerk) $0 $8,921 $0
+ View more people

Document Links

990
Filed on Jan. 30, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,670,682
Expenses
$2,423,876
Net Income
$246,806
Net Assets
$20,998,872
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,402,822
90.0%
Investment Income $267,860
10.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $51,272,291
Total Liabilities $30,273,419
Net Assets $20,998,872
Compensation
Key Employees and Officers Compensation Related Other
Martha Mcnicholas (Vice President) $0 $1,500 $22,524
Gila Jones (President) $0 $8,940 $0
Patricia Holloway (Clerk) $0 $6,871 $11,738
Judy Bullockus (Member) $0 $9,000 $0
Amy Hanacek (Member) $0 $5,716 $17,520
Gary Pritchard (Member) $0 $5,716 $17,520
Jim Reardon (Member) $0 $6,318 $14,194
Clark Hampton (Dept Supt) $0 $232,843 $22,524
+ View more people

Document Links

990
Filed on Nov. 6, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$22,613,272
Expenses
$1,861,225
Net Income
$20,752,047
Net Assets
$20,752,066
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $22,505,941
99.5%
Investment Income $107,331
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $52,544,945
Total Liabilities $31,792,879
Net Assets $20,752,066

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,353,288
Expenses
$1,353,270
Net Income
$18
Net Assets
$19
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,353,265
100.0%
Investment Income $23
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $9,945,019
Total Liabilities $9,945,000
Net Assets $19
Compensation
Key Employees and Officers Compensation Related Other
Martha Mcnicholas (President) $0 $750 $34,296
Gila Jones (Vice President) $0 $1,977 $11,616
Patricia Holloway (Clerk) $0 $0 $0
Judy Bullockus (Member) $0 $0 $0
Amy Hanacek (Member) $0 $7,979 $15,204
Dr Gary Pritchard (Member) $0 $7,979 $15,204
Jim Reardon (Member) $0 $8,346 $9,067
Clark Hampton (Dept Supt) $0 $205,615 $49,339
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Document Links

990
Filed on May 15, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2016

No Extracted Financial Data

Form 990 documents are not available for this tax period, but audit documents are available for download.

Document Links

Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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