2024-01-16T17:34:59-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2022-07-01 352381358 SOUTHERN CALIFORNIA SCHOOLS FACILITIES CORPORATION SOUT 9097634900 1950 S SUNWEST LANE 100 SAN BERNARDINO CA 92408 YOLANDA COMER CFO 9097634900 2024-01-15 1 YOLANDA COMER 999009999 0 LISA N RYSSEL CPA P00643670 7149781300 2024-01-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z YOLANDA COMER 1950 S SUNWEST LANE 100 SAN BERNARDINO CA 92408 772640 0 X HTTP://CSJPA.ORG X 2010 CA TO RENDER ASSISTANCE TO THE CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY. 5 5 0 5 0 0 0 0 0 0 4343 42901 302868 318149 307211 361050 0 0 0 0 0 0 0 0 0 299676 350708 299676 350708 7535 10342 6004825 6015167 0 0 6004825 6015167 X THE SPECIFIC AND PRIMARY PURPOSE FOR WHICH THIS CORPORATION IS FORMED IS TO RENDER ASSISTANCE TO THE CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY AND OTHER JOINT POWERS AUTHORITIES WITHIN THE STATE OF CALIFORNIA BY ACQUIRING, HOLDING, MAINTAINING, LEASING AND OPERATING REAL PROPERTY, INCLUDING INCOME-PRODUCING REAL PROPERTY; BY MAINTAINING MACHINERY, VEHICLES AND OTHER EQUIPMENT OF ANY TYPE OF KIND WHATSOEVER NEEDED BY SUCH JOINT POWERS AUTHORITY FOR ITS OPERATIONS; AND BY ACQUIRING, PURCHASING AND CONSTRUCTING OR PROVIDING FOR THE CONSTRUCTION OF FACILITIES, THE RENOVATION OF EXISTING FACILITIES AND OTHER IMPROVEMENTS INCLUDING, WITHOUT LIMITATION, BUILDINGS AND FACILITIES OF ANY TYPE. 0 0 350708 RENDER ASSISTANCE TO THE CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY AND OTHER JOINT POWERS AUTHORITIES WITHIN THE STATE OF CALIFORNIA BY PROVIDING OFFICE SPACE AND CONFERENCE FACILITIES. 350708 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X YOLANDA COMER 9097634900 1950 S SUNWEST LANE 100 SAN BERNARDINO CA 92408 X JAVIER GONZALES CEO 0.20 X X 0 0 0 YOLANDA COMER FINANCIAL OFFICER 0.20 X X 0 0 0 SHARON FLORES PRESIDENT 0.10 X X 0 0 0 LORI ISOM SECRETARY 0.10 X X 0 0 0 ERIC HART MEMBER 0.10 X 0 0 0 0 0 0 0 0 0 0 0 42901 42901 729739 411590 318149 318149 318149 361050 0 0 361050 X 8347 8347 44311 44311 11741 11741 203835 203835 37473 37473 40033 40033 BUILDING & ELEVATOR REP 4968 4968 350708 350708 0 0 50000 50000 2746061 2853133 3670 3670 6131625 3023261 3205094 3108364 6004825 6015167 0 0 X 6004825 6015167 6004825 6015167 6004825 6015167 10342 0 X X 0 1 X 0 0 X X X 1 SOUTHERN CALIFORNIA SCHOOLS RISK MANAGEMENT JPA 900615493 6 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1000000 1000000 3002264 1013265 1988999 1951639 1832274 119365 177722 177722 0 3108364 X PART X, LINE 2: THE AUTHORITY IS A JOINT VENTURE OF LOCAL GOVERNMENTAL ENTITIES AND AS SUCH IS EXEMPT FROM TAXATION. SCSFC IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. SCSFC HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO ITS CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. SCSFC FILES CERTAIN INFORMATIONAL RETURNS WITH THE FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR TAXING AUTHORITIES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES TO CALIFORNIA SCHOOLS JPA. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS, DIRECTORS, AND THE TRUSTEES ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G JANITORIAL/CLEANING SERVICES: PROGRAM SERVICE EXPENSES 20,464. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,464. GROUNDS & LANDSCAPE SERVICES: PROGRAM SERVICE EXPENSES 5,126. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,126. BUILDING MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 16,809. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,809. PARKING LOT/SWEEPING SERVICES: PROGRAM SERVICE EXPENSES 471. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 471. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,441. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,441. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. SOUTHERN CALIFORNIA SCHOOLS RISK MANAGEMENT JPA 1950 S SUNWEST LANE 100 SAN BERNARDINO CA 92408 352381358 JOINT POWER AUTHORITY CA 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0