NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION INC (EIN 20-4398263)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-14
- IRS object ID
- 202031969349305168
- Schema version
- 2018v3.2
- 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 L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-14T17:07:03-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | 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 | 1779 WELLS BRANCH PKWY 110B-292 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78728 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | 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 | 98 SAN JACINTO BOULEVARD NO 2020 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES G EDEN | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 5123229650 | PhoneNum |
| Signature | 2020-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHERINE AVENSON | PreparerPersonNm |
| PTIN | P01259734 | PTIN |
| Phone | 5126939131 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 45.18.124.65 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-14 | IPDt |
| IP Tm | 17:06:59 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 357970AC9E1D7E23FF1AD2A84AA029E57A57FC34 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | 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 | 98 SAN JACINTO BOULEVARD NO 2020 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $41,100,258 | 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 | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 2 | 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 | $26,045,704 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $40,337,443 | CYProgramServiceRevenueAmt |
| PY Investment Income | $441,560 | PYInvestmentIncomeAmt |
| CY Investment Income | $762,815 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $26,487,264 | PYTotalRevenueAmt |
| CY Total Revenue | $41,100,258 | 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 | $285,154 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $294,671 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $53,125,844 | PYOtherExpensesAmt |
| CY Other Expenses | $58,436,856 | CYOtherExpensesAmt |
| PY Total Expenses | $53,410,998 | PYTotalExpensesAmt |
| CY Total Expenses | $58,731,527 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$26,923,734 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$17,631,269 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $672,020,958 | TotalAssetsBOYAmt |
| Total Assets EOY | $886,611,110 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $705,623,068 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $938,181,861 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$33,602,110 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$51,570,751 | 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 | $55,749,745 | ExpenseAmt |
| Revenue | $40,337,443 | 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 | $55,749,745 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 980 SAN JACINTO BOULEVARD STE 2020 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78701 | 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/SECRETARY | 40.00 | Yes (X) | Yes (X) | $180,000 | $0 | $0 |
| JAMES JEB BROWN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC MARKLAND | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID SCHMIDLY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| FRANK KRASOVEC | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARGARET TEMPLE | ||||||
| VICE PRESIDENT | 40.00 | Yes (X) | $95,700 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $275,700 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
|---|---|---|---|---|---|
| STONEHENGE GILBANE LLC | |||||
| 7 JACKSON WALKWAY | PROVIDENCE | RI | 02903 | REAL ESTATE DEVELOPMENT | $54,785,865 |
| OH DEVELOPMENT LTD | |||||
| 525 S LOOP 288 STE 105 | DENTON | TX | 76205 | REAL ESTATE DEVELOPMENT | $10,400,274 |
| TITLE RESOURCES LLC | |||||
| 525 S LOOP 288 STE 105 | DENTON | TX | 76205 | REAL ESTATE TITLE SERVICES | $6,194,526 |
| HP REAL ESTATE DEVELOPMENT LLC | |||||
| 2603 MAIN STREET SUITE 1190 | IRVINE | CA | 92614 | REAL ESTATE DEVELOPMENT | $2,699,765 |
| BENCHMARK MANAGEMENT CO LLC | |||||
| 4053 MAPLE ROAD | AMHERST | NY | 14226 | REAL ESTATE DEVELOPMENT | $1,690,933 |
| 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 | $31,599,300 | $31,599,300 |
| LEASE INTEREST REVENUE | 531120 | $8,542,132 | $8,542,132 |
| LEASE MGMT & ADMIN REVENUE | 532000 | $196,011 | $196,011 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $40,337,443 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $762,815 | TotalRevenueColumnAmt |
| Exclusion | $762,815 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,100,258 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,337,443 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $762,815 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,417 | TotalAmt |
| Program Services | $90,000 | ProgramServicesAmt |
| Management And General | $182,417 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,254 | TotalAmt |
| Program Services | $6,885 | ProgramServicesAmt |
| Management And General | $15,369 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,494,215 | TotalAmt |
| Program Services | $2,191,514 | ProgramServicesAmt |
| Management And General | $2,302,701 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $359,472 | TotalAmt |
| Program Services | $357,798 | ProgramServicesAmt |
| Management And General | $1,674 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,321 | TotalAmt |
| Management And General | $275,321 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,759 | TotalAmt |
| Program Services | $148,679 | ProgramServicesAmt |
| Management And General | $152,080 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,876 | TotalAmt |
| Program Services | $368,876 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,194 | TotalAmt |
| Management And General | $14,194 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,406 | TotalAmt |
| Management And General | $34,406 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,586 | TotalAmt |
| Program Services | $8,586 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,872,028 | TotalAmt |
| Program Services | $26,872,028 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,260,225 | TotalAmt |
| Program Services | $18,256,605 | ProgramServicesAmt |
| Management And General | $3,620 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783,844 | TotalAmt |
| Program Services | $783,844 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FACILITY MAINTENANCE EX | $5,450,990 | $5,450,990 |
| BOND ISSUANCE COSTS | $773,945 | $773,945 |
| BAD DEBT | $439,126 | $439,126 |
| DUES & SUBSCRIPTIONS | $869 | $869 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,731,527 | TotalAmt |
| Program Services | $55,749,745 | ProgramServicesAmt |
| Management And General | $2,981,782 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000 | BOYAmt |
| EOY | $4,000 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,857,280 | BOYAmt |
| EOY | $239,839,578 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,547 | BOYAmt |
| EOY | $583,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,308,793 | BOYAmt |
| EOY | $16,728,225 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $487,893,199 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $40,377,052 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $432,210,287 | BOYAmt |
| EOY | $447,516,147 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,458,051 | BOYAmt |
| EOY | $181,939,751 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,020,958 | BOYAmt |
| EOY | $886,611,110 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,941,062 | BOYAmt |
| EOY | $4,761,788 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $383,305 | BOYAmt |
| EOY | $749,055 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $628,613,305 | BOYAmt |
| EOY | $863,937,635 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,752,597 | BOYAmt |
| EOY | $46,108,928 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,932,799 | BOYAmt |
| EOY | $22,624,455 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $705,623,068 | BOYAmt |
| EOY | $938,181,861 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$33,602,110 | BOYAmt |
| EOY | -$51,570,751 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$33,602,110 | BOYAmt |
| EOY | -$51,570,751 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,020,958 | BOYAmt |
| EOY | $886,611,110 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$17,631,269 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,189 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$343,561 | PriorPeriodAdjustmentsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $390,783 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,627,912 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,947,141 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,045,704 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40,337,443 | CurrentTaxYearAmt |
| Total | $80,348,983 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $390,783 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,627,912 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,947,141 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,045,704 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40,337,443 | CurrentTaxYearAmt |
| Total | $80,348,983 | 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 | $80,348,983 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $441,560 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $762,815 | CurrentTaxYearAmt |
| Total | $1,289,712 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $441,560 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $762,815 | CurrentTaxYearAmt |
| Total | $1,289,712 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $163,197 | CurrentTaxYearMinus2YearsAmt |
| Total | $163,197 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $390,801 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,627,948 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,195,621 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,487,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,100,258 | CurrentTaxYearAmt |
| Total | $81,801,892 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98220 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98320 | PublicSupportPY509Pct |
| Investment Income CY | 0.01580 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01280 | 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 | $472,897,569 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,956,445 | DepreciationAmt |
| Book Value | $434,941,124 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,540,141 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,420,607 | DepreciationAmt |
| Book Value | $10,119,534 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $447,516,147 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| LEASE INCOME RECEIVABLE | $54,346,202 |
| CONSTRUCTION IN PROGRESS | $117,815,014 |
| BOND ISSUANCE COSTS, NET OF AMORTIZATION | $9,778,535 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $181,939,751 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| TAXABLE BOND LIABILITY | $20,990,000 |
| DEPOSITS | $73,620 |
| PAYABLE TO UNIVERSITIES | $1,560,835 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $22,624,455 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES GREG EDEN | PersonNm |
| Title | PRESIDENT/CEO/SECRETARY | TitleTxt |
| Base Compensation Filing Org | $180,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $180,000 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
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 |
|---|---|---|---|---|---|---|---|---|
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| A | 261604618 | 64542CAP9 | 2012-08-30 | $9,530,212 | LEASE REVENUE BONDS | 0 | 0 | 0 |
| MIAMI-DADE COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY | ||||||||
| B | 591662816 | 59333EDF7 | 2015-03-24 | $58,113,825 | LEASE REVENUE BONDS | 0 | 0 | 0 |
| IOWA FINANCE AUTHORITY | ||||||||
| C | 521699886 | 46247BAR2 | 2016-04-05 | $35,623,618 | LEASE REVENUE BONDS | 0 | 0 | 0 |
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| D | 261604618 | 64542RDJ7 | 2015-07-24 | $349,075,496 | LEASE REVENUE BONDS | 0 | 0 | 0 |
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 | $1,130,000 | $9,530,212 | $165,604 | $9,364,608 | 2012 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $1,180,000 | $58,113,825 | $1,091,757 | $53,288,843 | 2016 | 0 | 0 | Yes (1) | Yes (1) | $3,733,225 |
| C | $900,000 | $35,623,618 | $595,437 | $30,548,018 | 2008 | Yes (1) | 0 | Yes (1) | Yes (1) | $4,480,163 |
| D | $349,075,496 | $3,659,039 | $315,055,597 | 2017 | 0 | 0 | Yes (1) | Yes (1) | $30,360,860 |
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 |
|---|---|---|---|---|---|---|---|---|---|---|
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | ||
| C | 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 | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| A | 261604618 | 64562WAL4 | 2016-03-03 | $49,542,531 | LEASE REVENUE BONDS | 0 | 0 | 0 |
| SOUTH CAROLINA JOBS - ECONOMIC DEVELOPMENT AUTHORITY | ||||||||
| B | 570960018 | 2016-06-30 | $10,010,000 | LEASE REVENUE BONDS | 0 | 0 | 0 | |
| CALIFORNIA PUBLIC FINANCE AUTHORITY | ||||||||
| C | 474447476 | 13058BAD1 | 2017-04-06 | $55,169,248 | LEASE REVENUE BONDS | 0 | 0 | 0 |
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| D | 261604618 | 64542REP2 | 2017-05-25 | $33,720,000 | LEASE 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 | $1,445,000 | $49,542,531 | $472,880 | $990,349 | $48,079,301 | 2016 | 0 | 0 | Yes (1) | Yes (1) |
| B | $10,010,000 | $2,952,566 | $199,702 | $6,857,732 | 2017 | 0 | 0 | Yes (1) | Yes (1) | |
| C | $55,169,248 | $5,551,298 | $1,093,016 | $48,524,934 | 2018 | 0 | 0 | 0 | Yes (1) | |
| D | $33,720,000 | $737,852 | $672,500 | $32,309,648 | 2018 | 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 | 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 (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| NEW HOPE CULTURAL EDUCATION FACILITIES CORPORATION | ||||||||
| A | 261604618 | 64542CBK9 | 2018-06-15 | $20,072,717 | LEASE REVENUE BONDS | 0 | 0 | 0 |
| CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY | ||||||||
| B | 680164610 | 13081CAE8 | 2019-01-30 | $94,564,889 | LEASE REVENUE BONDS | 0 | 0 | 0 |
| CALIFORNIA COMMUNITY COLLEGE FINANCING AUTHORITY | ||||||||
| C | 680386262 | 13012RAW9 | 2018-09-27 | $137,460,335 | LEASE REVENUE BONDS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | 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 | $20,072,717 | $2,598,571 | $398,990 | $17,075,156 | 2019 | 0 | 0 | 0 | Yes (1) |
| B | $94,564,889 | $71,430,104 | $1,887,043 | $21,247,742 | 2020 | 0 | 0 | 0 | Yes (1) |
| C | $137,460,335 | $104,648,511 | $1,844,642 | $30,967,182 | 2020 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 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 |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG EDEN AND FRANK KRASOVEC | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBERS | RelationshipDescriptionTxt |
| Transaction | $34,152 | TransactionAmt |
| Transaction | LEASE OF OFFICE SPACE | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD MEMBERS GREG EDEN AND FRANK KRASOVEC FORMED AN LLC TOGETHER THAT LEASES OFFICE SPACE TO NCCD. |
| 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 (12 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 |
|---|---|---|---|---|---|---|---|---|---|
| PARKER SQUARE PROPERTIES I LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 460800213 | HOLD TITLE AND OPERATE LEASING ACTIVITIES | TX | $415,167 | $7,828,183 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - BISCAYNE PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 470987375 | CONSTRUCTION AND LEASING ACTIVITIES | TN | $4,990,712 | $50,135,706 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - BETHEL PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 474840985 | CONSTRUCTION AND LEASING ACTIVITIES | TN | $1,574,640 | $47,543,992 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - CAIN HALL REDEVELOPMENT I LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 611775349 | CONSTRUCTION | TX | $2,887,686 | $44,193,551 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - COLLEGE STATION PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 611765178 | CONSTRUCTION AND LEASING ACTIVITIES | TX | $22,710,267 | $337,831,901 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - BLINN COLLEGE PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 371800838 | CONSTRUCTION | TX | $2,949,017 | $34,875,903 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - DRAKE PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 611786330 | HOLD TITLE AND OPERATE LEASING ACTIVITIES | TN | $3,029,786 | $30,115,792 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - CLAREMONT PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 815182308 | CONSTRUCTION | CA | $1,483,856 | $58,098,834 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - SPARTANBURG PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 371830083 | CONSTRUCTION AND LEASING ACTIVITIES | TN | $972,334 | $10,136,895 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - NORTH CENTRAL PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 261604618 | CONSTRUCTION | TX | $0 | $19,975,959 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - HOOPER STREET LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 832860241 | CONSTRUCTION | CA | $0 | $97,287,908 | NATIONAL CAMPUS AND COMMUNITY DEVELOPMENT CORPORATION |
| NCCD - ORANGE COAST PROPERTIES LLC | |||||||||
| 98 SAN JACINTO SUITE 2020 | AUSTIN | TX | 78701 | 830657086 | CONSTRUCTION | CA | $0 | $139,929,732 | 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 | 98 SAN JACINTO SUITE 2020 | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 814162992 | EIN |
| Primary Activities | CONSTRUCTION | 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 | $8,247,631 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $143,593,628 | 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 - CAIN HALL REDEVELOPMENT I LLC | ||
| D | $199 | FMV |
| NCCD - COLLEGE STATION PROPERTIES LLC | ||
| D | $100,125 | FMV |
| NCCD - CLAREMONT PROPERTIES LLC | ||
| D | $458 | FMV |
| PARKER SQUARE PROPERTIES I LLC | ||
| D | $6,545 | FMV |
| CAIN HALL REDEVELOPMENT II INC | ||
| Q | $91,830 | FMV |
| NCCD - BETHEL PROPERTIES LLC | ||
| D | $49,114 | FMV |
| NCCD - BLINN PROPERTIES LLC | ||
| D | $125 | FMV |
| NCCD - CLAREMONT PROPERTIES LLC | ||
| Q | $46,129 | FMV |
| NCCD - SPARTANBURG PROPERTIES LLC | ||
| Q | $25,740 | FMV |
| NCCD - DRAKE PROPERTIES LLC | ||
| Q | $36,664 | FMV |
| PARKER SQUARE PROPERTIES I LLC | ||
| Q | $56,160 | FMV |
| NCCD - BISCAYNE PROPERTIES LLC | ||
| Q | $48,135 | FMV |
| NCCD - COLLEGE STATION PROPERTIES LLC | ||
| Q | $100,003 | FMV |
| NCCD - HOOPER STREET LLC | ||
| D | $458 | FMV |
| NCCD - ORANGE COAST PROPERTIES LLC | ||
| D | $458 | FMV |
| NCCD - BETHEL PROPERTIES LLC | ||
| Q | $58,025 | FMV |
| NCCD - BLINN PROPERTIES LLC | ||
| Q | $30,600 | FMV |
| NCCD - HOOPER STREET LLC | ||
| Q | $102,500 | FMV |
| NCCD - CAIN HALL REDEVELOPMENT I LLC | ||
| Q | $6,000 | FMV |
| NCCD - NORTH CENTRAL PROPERTIES LLC | ||
| Q | $49,200 | FMV |
| NCCD - ORANGE COAST PROPERTIES LLC | ||
| Q | $190,500 | FMV |