2024-05-15T14:55:49-07:00 2023-06-30 953109182 BROWN ARMSTRONG ACCOUNTANCY CORP 4200 TRUXTUN AVE STE 300 BAKERSFIELD CA 93309 990 2022-07-01 943052185 Napa County Public Improvement Corporation NAPA 7072534551 1195 Third Street B-10 Napa CA 94559 Tracy A Schulze Auditor Controller 2024-05-15 true Tracy A Schulze 999009999 true Clint W Baird P01318969 6613244971 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Tracy A Schulze 1195 Third Street B-10 Napa CA 945599983 1915487 false X www.countyofnapa.org X 1987 CA THE PURPOSE OF THE NAPA COUNTY IMPROVEMENT CORPORATION IS TO ACT AS A FINANCING AGENT FOR THE COUNTY'S CONSTRUCTION PROJECTS. 5 0 0 0 6750168 1915470 0 38 17 0 6750206 1915487 0 0 0 0 0 1855992 1535916 1855992 1535916 4894214 379571 36006018 34620589 3605000 1840000 32401018 32780589 THE PURPOSE OF THE NAPA COUNTY IMPROVEMENT CORPORATION IS TO ACT AS A FINANCING AGENT FOR THE COUNTY'S CONSTRUCTION PROJECTS. false false 1535916 The expenses shown are the interest, administrative fees, and depreciation related to the County's 2014 Certificates of Participation (COP). The 2014 COP issued on April 1, 2014 financed the acquisition of land and improvement of capital facilities for the County. Please note: Principal payment related to the 2014 COP was $1,765,000 and depreciation was $735,637.23 for the year. 1535916 false false false false false false false false false true false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false false X 5 0 false false false false false false false true true false false false true true true true true false false false CA X Auditor Controller 7072534551 1195 Third Street Suite B-10 Napa CA 945509983 X Belia Ramos President 0.30 0.00 X 0 0 0 JOelle Gallagher Vice President 0.30 0.00 X 0 0 0 Tracy A Schulze TREASURER 0.30 0.00 X 0 0 0 Neha Hoskins SECRETARY 0.30 0.00 X 0 0 0 0 false false false 0 X 1915470 1915470 0 17 17 0 0 0 0 0 0 0 0 1915487 17 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144200 144200 0 1387446 1387446 0 COP 2014 ADMIN FEES 4270 4270 0 1535916 1535916 0 0 784016 783659 0 0 0 0 0 0 0 0 89182723 55345793 35222002 33836930 0 0 0 0 0 36006018 34620589 3605000 1840000 3605000 1840000 X 32401018 32780589 32401018 32780589 36006018 34620589 379571 X X false true X false true true 89182723 55345793 33836930 33836930 Form 990, Part VI, Section B, Line 11b THE REVIEW PROCESS OF THE 990 IS AS FOLLOWS: THE ACCOUNTING MANAGER REVIEWS A DRAFT COPY OF THE COMPLETED FORM 990 AND NECESSARY CHANGES ARE MADE. THE FORM 990 IS THEN DISCUSSED WITH THE AUDITOR - CONTROLLER (NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION TREASURER). THE AUDITOR - CONTROLLER REVIEWS AND SIGNS THE FORM. THE FORM IS SENT TO EXTERNAL AUDITORS FOR ELECTRONIC FILING. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION FOLLOWS THE NAPA COUNTY CONFLICT OF INTEREST POLICY, WHEREBY ELECTED AND APPOINTED OFFICIALS UNDER GOVERNMENT CODE SECTION 87200 MUST FILE FORM 700 ON AN ANNUAL BASIS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, WITH A MAJORITY OF INFORMATION AVAILABLE THROUGH THE COUNTY'S WEBSITE. FORM 990, VIII, LINE 1E - GOVERNMENT GRANTS (CONTRIBUTIONS) THIS AMOUNT IS DUE TO TRANSFERS IN FROM VARIOUS COUNTY FUNDS AND DEPARTMENTS TO MAKE DEBT SERVICE PAYMENTS. Part 990, Part XII, Line 1 - Other Accounting Method The accounting method used is modified accrual. That has not changed from the prior year.