NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION INC (EIN 20-4398263)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202401369349308425
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule D
- Schedule J
- Schedule K
- Schedule K
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T12:27:29-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 463330935 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AVENSON HAMANN CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7421 BURNET ROAD 522 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78757 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204398263 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CAMPUS AND COMMUNITY | BusinessNameLine1Txt |
| Business Name Line2 | DEVELOPMENT CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 5123229650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2630 EXPOSITION BLVD 213 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78703 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES G EDEN | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 5123229650 | PhoneNum |
| Signature | 2024-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHARLES | PersonFirstNm |
| Person Last | EDEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHERINE AVENSON | PreparerPersonNm |
| PTIN | P01259734 | PTIN |
| Phone | 5126939131 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHARLES G EDEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2630 EXPOSITION BLVD 213 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $78,134,294 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NCCDEVELOPMENT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | OUR GOALS ARE TO REDUCE THE TIME, RISK, AND EXPENSE ASSOCIATED WITH PUBLIC FACILITIES DEVELOPMENT. OUR TAX-EXEMPT FINANCING SOLUTIONS PROVIDE COST-EFFECTIVE, RISK-FREE OPPORTUNITIES FOR ESSENTIAL INFRASTRUCTURE AND FACILITIES DEVELOPMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $72,870,836 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $76,894,275 | CYProgramServiceRevenueAmt |
| PY Investment Income | $520,132 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,240,019 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $73,390,968 | PYTotalRevenueAmt |
| CY Total Revenue | $78,134,294 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $691,472 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $571,976 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $94,585,120 | PYOtherExpensesAmt |
| CY Other Expenses | $95,227,608 | CYOtherExpensesAmt |
| PY Total Expenses | $95,276,592 | PYTotalExpensesAmt |
| CY Total Expenses | $95,799,584 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$21,885,624 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$17,665,290 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $887,216,722 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,158,805,218 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,014,508,770 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,303,762,556 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$127,292,048 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$144,957,338 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ENGAGE IN A BROAD RANGE OF ACTIVITIES TO PROMOTE HEALTHY COMMUNITIES, TO ASSIST SCHOOLS, COMMUNITY COLLEGES, PUBLIC AND PRIVATE COLLEGES AND UNIVERSITIES. TO STRUCTURE PUBLIC PRIVATE PARTNERSHIPS FOR STATE AND LOCAL GOVERNMENTS TO INCLUDE COURT HOUSES, HEALTH CARE FACILITIES, PARKING GARAGES AND LESSEN THE BURDENS OF GOVERNMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $95,409,291 | ExpenseAmt |
| Revenue | $76,894,275 | RevenueAmt |
| Desc | NCCD IS DEDICATED TO HELPING BUILD STRONGER COMMUNITIES THROUGH TAX EXEMPT AND PROJECT FINANCING FOR FACILITIES DEVELOPMENT. CURRENT PROJECTS INCLUDE STUDENT HOUSING, A UNIVERSITY HOTEL, PARKING FACILITIES, THE EXPANSION OF A COMMUNITY COLLEGE CAMPUS AND A CONFERENCE CENTER. | Desc |
| Total Program Service Expenses | $95,409,291 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES G EDEN | PersonNm |
| Phone | 5123229650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2630 EXPOSITION BLVD STE 213 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78703 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHARLES GREG EDEN | ||||||
| PRESIDENT/CEO | 40.00 | Yes (X) | Yes (X) | $315,000 | $0 | $0 |
| JAMES JEB BROWN | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIC MARKLAND | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FRANK KRASOVEC | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD GILBANE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLINE OAKES | ||||||
| VP & DIRECTOR OF OPERATION | 40.00 | Yes (X) | $218,359 | $0 | $15,743 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $533,359 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $15,743 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE WEITZ COMPANY LLC | |||||
| 5901 THORNTON AVE | DES MOINES | IA | 50321 | GENERAL CONTRACTOR | $31,398,692 |
| CBG BUILDING COMPANY | |||||
| 22144 CLAREDON ST SUITE 302 | WOODLAND HILLS | CA | 91367 | GENERAL CONTRACTOR | $5,660,746 |
| MARTIN NAPA SH DEVELOPER LLC | |||||
| 1970 BROADWAY STE 745 | OAKLAND | CA | 94612 | PROPERTY DEVELOMENT | $3,138,309 |
| SERVITAS | |||||
| 5525 N MACARTHUR BLVD 760 | IRVING | TX | 75038 | PROPERTY MANAGEMENT | $1,863,184 |
| PROCLEAN SOLUTIONS | |||||
| 3806 WOODY LN | BRYAN | TX | 77803 | PROPERTY MANAGEMENT | $819,735 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FACILITY RENTAL & RELATED FEES | 531120 | $66,749,471 | $66,749,471 |
| LEASE INTEREST REVENUE | 531120 | $9,933,729 | $9,933,729 |
| LEASE MGMT & ADMIN REVENUE | 532000 | $211,075 | $211,075 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $76,894,275 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,240,019 | TotalRevenueColumnAmt |
| Exclusion | $1,240,019 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $78,134,294 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $76,894,275 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,240,019 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,032 | TotalAmt |
| Program Services | $321,774 | ProgramServicesAmt |
| Management And General | $107,258 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,313 | TotalAmt |
| Management And General | $89,313 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215 | TotalAmt |
| Management And General | $215 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,387 | TotalAmt |
| Management And General | $16,387 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,029 | TotalAmt |
| Program Services | $23,330 | ProgramServicesAmt |
| Management And General | $13,699 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,474,513 | TotalAmt |
| Program Services | $4,474,513 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $575,853 | TotalAmt |
| Program Services | $571,674 | ProgramServicesAmt |
| Management And General | $4,179 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,799 | TotalAmt |
| Program Services | $201,983 | ProgramServicesAmt |
| Management And General | $68,816 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,576,941 | TotalAmt |
| Program Services | $2,555,746 | ProgramServicesAmt |
| Management And General | $21,195 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,381 | TotalAmt |
| Management And General | $18,381 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,839 | TotalAmt |
| Management And General | $2,839 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,390 | TotalAmt |
| Management And General | $46,390 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,025,633 | TotalAmt |
| Program Services | $38,025,633 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,722,382 | TotalAmt |
| Program Services | $28,722,382 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,621 | TotalAmt |
| Management And General | $1,621 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FACILITY MAINTENANCE EX | $19,490,090 | $19,490,090 |
| BAD DEBT | $1,022,166 | $1,022,166 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,799,584 | TotalAmt |
| Program Services | $95,409,291 | ProgramServicesAmt |
| Management And General | $390,293 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,805 | BOYAmt |
| EOY | $10,426 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,770,088 | BOYAmt |
| EOY | $308,785,382 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,083,527 | BOYAmt |
| EOY | $2,366,895 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,828,442 | BOYAmt |
| EOY | $15,878,418 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $783,826,042 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $144,777,721 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $639,963,649 | BOYAmt |
| EOY | $639,048,321 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,564,211 | BOYAmt |
| EOY | $192,715,776 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $887,216,722 | BOYAmt |
| EOY | $1,158,805,218 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,015,612 | BOYAmt |
| EOY | $47,244,107 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,859,368 | BOYAmt |
| EOY | $16,682,438 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $888,651,055 | BOYAmt |
| EOY | $1,145,556,080 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,453,938 | BOYAmt |
| EOY | $79,679,477 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,528,797 | BOYAmt |
| EOY | $14,600,454 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,014,508,770 | BOYAmt |
| EOY | $1,303,762,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$127,292,048 | BOYAmt |
| EOY | -$144,957,338 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$127,292,048 | BOYAmt |
| EOY | -$144,957,338 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $887,216,722 | BOYAmt |
| EOY | $1,158,805,218 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$17,665,290 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,337,443 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,731,953 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,078,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,870,836 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $76,894,275 | CurrentTaxYearAmt |
| Total | $285,913,007 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,337,443 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,731,953 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,078,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,870,836 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $76,894,275 | CurrentTaxYearAmt |
| Total | $285,913,007 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $285,913,007 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $762,815 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $394,298 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $451,372 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $520,132 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,240,019 | CurrentTaxYearAmt |
| Total | $3,368,636 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $762,815 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $394,298 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $451,372 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $520,132 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,240,019 | CurrentTaxYearAmt |
| Total | $3,368,636 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,100,258 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,126,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,529,872 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,390,968 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $78,134,294 | CurrentTaxYearAmt |
| Total | $289,281,643 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98840 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98920 | PublicSupportPY509Pct |
| Investment Income CY | 0.01160 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01080 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,455,489 | OtherCostOrOtherBasisAmt |
| Book Value | $2,455,489 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $759,810,452 | OtherCostOrOtherBasisAmt |
| Depreciation | $133,297,373 | DepreciationAmt |
| Book Value | $626,513,079 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,560,101 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,480,348 | DepreciationAmt |
| Book Value | $10,079,753 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $639,048,321 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| LEASE INCOME RECEIVABLE | $67,693,561 |
| CONSTRUCTION IN PROGRESS | $120,814,403 |
| BOND ISSUANCE COSTS, NET OF AMORTIZATION | $419,695 |
| ROU ASSETS | $3,788,117 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $192,715,776 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| TAXABLE BOND LIABILITY | $10,725,000 |
| DEPOSITS | $146,508 |
| PAYABLE TO UNIVERSITIES | $96,782 |
| ROU LIABILITY | $3,632,164 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $14,600,454 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHARLES GREG EDEN | ||||||||||||||
| PRESIDENT/CEO | $225,000 | $0 | $90,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $315,000 | $0 | $0 | $0 |
| CAROLINE OAKES | ||||||||||||||
| VP & DIRECTOR OF OPERATION | $173,359 | $0 | $45,000 | $0 | $0 | $0 | $0 | $0 | $15,743 | $0 | $234,102 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| MIAMI-DADE COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY | ||||||||
| A | 591662816 | 59333EDF7 | 2015-03-24 | $58,113,825 | INDUSTRIAL DEV REVENUE BONDS | 0 | 0 | 0 |
| IOWA FINANCE AUTHORITY | ||||||||
| B | 521699886 | 46247BAR2 | 2016-04-05 | $35,623,618 | STUDENT HOUSING REVENUE REF BONDS | 0 | 0 | 0 |
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| C | 261604618 | 64542RDJ7 | 2015-07-24 | $349,075,496 | STUDENT HOUSING REVENUE BONDS | 0 | 0 | 0 |
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| D | 261604618 | 64562WAL4 | 2016-03-03 | $49,542,531 | EDUCATIONAL FACILITY REVENUE BONDS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $840,000 | $58,113,825 | $3,604,400 | $1,009,434 | $45,519,258 | 2016 | 0 | 0 | 0 | Yes (1) |
| B | $615,000 | $35,623,618 | $319,336 | $595,437 | 2008 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| C | $349,075,496 | $22,909,680 | $3,659,039 | $315,370,405 | 2017 | 0 | 0 | 0 | Yes (1) | |
| D | $830,000 | $49,542,531 | $280,378 | $990,349 | $48,271,803 | 2016 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Total Private Business UseTotalPrivateBusinessUsePct |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | ||
| B | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | 0.04000 | 0.04000 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd | CUSIPCUSIPNum |
|---|---|---|---|---|---|---|---|---|
| SOUTH CAROLINA JOBS - ECONOMIC DEVELOPMENT AUTHORITY | ||||||||
| A | 570960018 | 2016-06-30 | $10,010,000 | ECONOMIC DEVT REVENUE BONDS | 0 | 0 | 0 | |
| CALIFORNIA PUBLIC FINANCE AUTHORITY | ||||||||
| B | 474447476 | 2017-04-06 | $55,169,248 | UNIVERSITY HOUSING REVENUE BONDS | 0 | 0 | 0 | 13058BAD1 |
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| C | 261604618 | 2018-06-15 | $20,072,717 | LEASE REVENUE BONDS | 0 | 0 | 0 | 64542CBK9 |
| CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY | ||||||||
| D | 680164610 | 2019-01-30 | $94,564,889 | COLLEGE HOUSING REVENUE BONDS | 0 | 0 | 0 | 13081CAE8 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | In Reserve FundInReserveFundAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $240,000 | $9,564,454 | $199,702 | $9,494,265 | 2017 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $440,000 | $55,169,248 | $1,093,016 | $52,417,319 | 2018 | 0 | 0 | 0 | Yes (1) | $3,594,250 |
| C | $145,000 | $20,072,717 | $398,990 | $19,581,620 | 2019 | 0 | 0 | 0 | Yes (1) | $92,107 |
| D | $94,564,889 | $1,887,043 | $84,408,369 | 2020 | 0 | 0 | 0 | Yes (1) | $6,022,250 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Term Of GICTermOfGICPct | Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | |||||||||||
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| (no name) | |||||||||||
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| (no name) | |||||||||||
| C | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| BAYRISCHE | |||||||||||
| D | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | 0 | Yes (1) | 5.500000000000 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CALIFORNIA COMMUNITY COLLEGE FINANCING AUTHORITY | ||||||||
| A | 680386262 | 13012RAW9 | 2018-09-27 | $137,460,335 | COLLEGE HOUSING REVENUE BONDS | 0 | 0 | 0 |
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| B | 261604618 | 64542RFK2 | 2020-12-17 | $25,460,000 | STUDENT HOUSING REVENUE BONDS | 0 | 0 | 0 |
| CALIFORNIA SCHOOL FINANCE AUTHORITY | ||||||||
| C | 680280917 | 13059AAC4 | 2021-07-01 | $67,315,000 | STUDENT HOUSING REVENUE BONDS | 0 | 0 | 0 |
| CALIFORNIA COMMUNITY COLLEGE FINANCING AUTHORITY | ||||||||
| D | 600386262 | 13012TAG0 | 2022-08-01 | $106,744,530 | STUDENT HOUSING REVENUE BONDS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $1,385,000 | $137,460,335 | $12,876,744 | $1,844,642 | $122,738,949 | 2020 | 0 | 0 | 0 | Yes (1) |
| B | $25,460,000 | $2,082,725 | $708,984 | $31,124,064 | 2022 | 0 | 0 | 0 | Yes (1) | |
| C | $67,315,000 | $3,591,746 | $1,121,479 | $60,633,824 | 2023 | 0 | 0 | 0 | Yes (1) | |
| D | $106,744,530 | $6,700,710 | $1,223,425 | $32,843,708 | 2024 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Term Of GICTermOfGICPct | Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Business Name Line2GICProviderName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BAYRISCHE | ||||||||||||
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | 5.000000000000 | Yes (1) | 0 | Yes (1) | |
| (no name) | ||||||||||||
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| NOMURA SECURITIES | ||||||||||||
| C | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | 2.000000000000 | Yes (1) | 0 | Yes (1) | INTERNATIONAL |
| MASS MUTUAL AND | ||||||||||||
| D | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | 3.000000000000 | Yes (1) | 0 | Yes (1) | SOCIETE GENERALE |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 521304598 | BondIssuerEIN |
| CUSIP | 163610FBM | CUSIPNum |
| Bond Issued | 2023-06-28 | BondIssuedDt |
| Issue Price | $157,728,297 | IssuePriceAmt |
| Purpose | STUDENT HOUSING REVENUE BONDS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $157,728,297 | TotalProceedsAmt |
| In Reserve Fund | $225,000 | InReserveFundAmt |
| Issuance Costs From Proceeds | $1,563,177 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $19,116,983 | CapitalExpendituresAmt |
| Substantial Completion | 2025 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY STAFF AND PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. ALL PROPOSED TRANSACTIONS MUST BE REPORTED TO THE BOARD OF DIRECTORS AND BE APPROVED BEFORE THE TRANSACTION TAKES PLACE. THE BOARD OF DIRECTORS EVALUATES COMPETITIVE BIDS OR COMPARATIVE VALUATIONS AND STATE LAW TO DETERMINE WHETHER TRANSACTIONS ARE IN THE BEST INTEREST OF THE ORGANIZATION. ANY PARTIES WITH A POTENTIAL CONFLICT ARE EXCUSED DURING THE PROCESS OF BOARD DELIBERATION, OTHER THAN TO RESPOND TO QUESTIONS, AND ABSTAIN FROM VOTING. A REVIEW IS PERFORMED ANNUALLY BY THE PRESIDENT/CEO TO ASSESS POTENTIAL AND KNOWN RELATED PARTY TRANSACTIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL REQUIRED DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (15 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| NCCD - BISCAYNE PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 470987375 | CONSTRUCTION AND LEASING ACTIVITIES | TN | $5,239,188 | $40,099,355 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - BETHEL PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 474840985 | CONSTRUCTION AND LEASING ACTIVITIES | TN | $1,286,946 | $48,965,081 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - CAIN HALL REDEVELOPMENT I LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 611775349 | CONSTRUCTION AND LEASING ACTIVITIES | TX | $2,832,594 | $37,610,852 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - COLLEGE STATION PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 611765178 | CONSTRUCTION AND LEASING ACTIVITIES | TX | $28,989,604 | $277,480,840 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - BLINN COLLEGE PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 371800838 | CONSTRUCTION AND LEASING ACTIVITIES | TX | $2,906,262 | $30,160,579 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - DRAKE PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 611786330 | HOLD TITLE AND OPERATE LEASING ACTIVITIES | TN | $3,476,706 | $24,335,933 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - CLAREMONT PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 815182308 | CONSTRUCTION AND LEASING ACTIVITIES | CA | $6,865,683 | $56,161,854 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - SPARTANBURG PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 371830083 | CONSTRUCTION AND LEASING ACTIVITIES | TN | $1,040,668 | $9,289,190 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - NORTH CENTRAL PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 261604618 | CONSTRUCTION AND LEASING ACTIVITIES | TX | $917,476 | $19,158,998 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - HOOPER STREET LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 832860241 | CONSTRUCTION AND LEASING ACTIVITIES | CA | $8,392,688 | $86,550,464 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - ORANGE COAST PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 830657086 | CONSTRUCTION AND LEASING ACTIVITIES | CA | $14,065,358 | $123,400,006 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - BRENHAM PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 851665156 | CONSTRUCTION | TX | $2,174,832 | $34,845,151 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - SANTA ROSA PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 852979898 | CONSTRUCTION | CA | $0 | $94,453,843 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - UNR PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 922684696 | CONSTRUCTION | NV | $0 | $157,996,057 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - NAPA VALLEY PROPERTIES LLC | |||||||||
| 2630 EXPOSITION BLVD STE 213 | AUSTIN | TX | 78703 | 882601136 | CONSTRUCTION | CA | $0 | $117,578,549 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCCD - CAIN HALL REDEVELOPMENT II INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2630 EXPOSITION BLVD STE 213 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 814162992 | EIN |
| Primary Activities | CONSTRUCTION AND LEASING ACTIVITIES | PrimaryActivitiesTxt |
| Legal Domicile State | TX | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $19,511,590 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $126,397,011 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (21 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NCCD - COLLEGE STATION PROPERTIES LLC | ||
| D | $300,000 | FMV |
| NCCD - CAIN HALL REDEVELOPMENT II INC | ||
| Q | $85,000 | FMV |
| NCCD - CLAREMONT PROPERTIES LLC | ||
| Q | $49,823 | FMV |
| NCCD - SPARTANBURG PROPERTIES LLC | ||
| Q | $19,243 | FMV |
| NCCD - BISCAYNE PROPERTIES LLC | ||
| Q | $50,753 | FMV |
| NCCD - COLLEGE STATION PROPERTIES LLC | ||
| Q | $150,004 | FMV |
| NCCD - BETHEL PROPERTIES LLC | ||
| Q | $64,071 | FMV |
| NCCD - BLINN PROPERTIES LLC | ||
| Q | $33,122 | FMV |
| NCCD - HOOPER STREET LLC | ||
| Q | $79,181 | FMV |
| NCCD - NORTH CENTRAL PROPERTIES LLC | ||
| Q | $37,142 | FMV |
| NCCD - ORANGE COAST PROPERTIES LLC | ||
| Q | $89,520 | FMV |
| NCCD - BISCAYNE PROPERTIES LLC | ||
| D | $269,976 | FMV |
| NCCD - DRAKE PROPERTIES LLC | ||
| Q | $39,855 | FMV |
| NCCD - BRENHAM PROPERTIES LLC | ||
| Q | $61,333 | FMV |
| NCCD - SANTA ROSA PROPERTIES LLC | ||
| Q | $42,945 | FMV |
| NCCD - HOOPER STREET LLC | ||
| D | $4,500 | FMV |
| NCCD - SANTA ROSA PROPERTIES LLC | ||
| Q | $45,830 | FMV |
| NCCD - UNR PROPERTIES LLC | ||
| Q | $125,000 | FMV |
| NCCD - CLAREMONT PROPERTIES LLC | ||
| Q | $33,500 | FMV |
| NCCD - SANTA ROSA PROPERTIES LLC | ||
| Q | $170,788 | FMV |
| NCCD - NAPA VALLEY PROPERTIES LLC | ||
| Q | $168,720 | FMV |