2026-03-27T13:49:50-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 352381358 SOUTHERN CALIFORNIA SCHOOLS FACILITIES CORPORATION SOUT 9097634900 1950 S SUNWEST LANE 100 SAN BERNARDINO CA 92408 YOLANDA COMER CFO 9097634900 2026-03-24 1 1 CASIE ZWAHLEN CPA P02291311 9099857286 2026-03-24 2024 2025-03-06 01:10:19Z YOLANDA COMER 1950 S SUNWEST LANE 100 SAN BERNARDINO CA 92408 920924 0 X HTTP://CSJPA.ORG X 2010 CA TO RENDER ASSISTANCE TO THE CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY. 5 5 0 5 0 0 0 0 0 0 63942 51271 505620 555295 569562 606566 0 0 0 0 0 0 0 0 0 495504 455070 495504 455070 74058 151496 6089225 6240721 0 0 6089225 6240721 X THE SPECIFIC AND PRIMARY PURPOSE FOR WHICH THIS CORPORATION IS FORMED IS TO RENDER ASSISTANCE TO THE CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY AND OTHER JOINT POWERS AUTHORITIES WITHIN THE STATE OF CALIFORNIA BY ACQUIRING, HOLDING, MAINTAINING, LEASING AND OPERATING REAL PROPERTY, INCLUDING INCOME-PRODUCING REAL PROPERTY; BY MAINTAINING MACHINERY, VEHICLES AND OTHER EQUIPMENT OF ANY TYPE OF KIND WHATSOEVER NEEDED BY SUCH JOINT POWERS AUTHORITY FOR ITS OPERATIONS; AND BY ACQUIRING, PURCHASING AND CONSTRUCTING OR PROVIDING FOR THE CONSTRUCTION OF FACILITIES, THE RENOVATION OF EXISTING FACILITIES AND OTHER IMPROVEMENTS INCLUDING, WITHOUT LIMITATION, BUILDINGS AND FACILITIES OF ANY TYPE. 0 0 455070 0 0 RENDER ASSISTANCE TO THE CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY AND OTHER JOINT POWERS AUTHORITIES WITHIN THE STATE OF CALIFORNIA BY PROVIDING OFFICE SPACE AND CONFERENCE FACILITIES. 455070 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X YOLANDA COMER 9097634910 1950 S SUNWEST LANE SUITE 100 SAN BERNARDINO CA 92408 X JAVIER GONZALES CHIEF EXECUTIVE OFFICER 0.20 X X 0 0 0 YOLANDA COMER CHIEF FINANCIAL OFFICER 0.20 X X 0 0 0 SHARON FLORES PRESIDENT 0.10 X X 0 0 0 ERIC HART SECRETARY 0.10 X X 0 0 0 JEFF HAYNES DIRECTOR 0.10 X 0 0 0 0 0 0 0 0 0 0 0 51271 51271 869653 314358 555295 555295 555295 606566 0 0 606566 X 13942 13942 61917 61917 7404 7404 233343 233343 136609 136609 BULD.&ELEVATOR REPAIRS 1855 1855 455070 455070 0 0 50000 50000 2875403 3163508 3671 3671 6347057 3323515 3160151 3023542 6089225 6240721 0 0 X 6089225 6240721 6089225 6240721 6089225 6240721 151496 0 X X 0 1 X 0 0 X X X 1 SOUTHERN CALIFORNIA SCHOOLS RISK MANAGEMENT JPA 900615493 6 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1000000 1000000 3002264 1163378 1838886 2167071 1982415 184656 177722 177722 0 0 3023542 X PART X, LINE 2: SOUTHERN CALIFORNIA SCHOOLS FACILITIES CORPORATION (SCSFC) IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. SCSFC HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO ITS CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. SCSFC FILES CERTAIN INFORMATIONAL RETURNS WITH THE FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR TAXING AUTHORITIES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES TO CALIFORNIA SCHOOLS RISK MANAGEMENT JOINT POWERS AUTHORITY. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS, DIRECTORS, AND THE TRUSTEES ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G JANITORIAL/CLEANING SERVICES: PROGRAM SERVICE EXPENSES 25,474. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,474. GROUNDS & LANDSCAPE SERVICES: PROGRAM SERVICE EXPENSES 12,364. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,364. BUILDING MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 21,298. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,298. PARKING LOT/SWEEPING SERVICES: PROGRAM SERVICE EXPENSES 508. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 508. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,273. PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. SOUTHERN CALIFORNIA SCHOOLS RISK MANAGEMENT JPA 1950 S SUNWEST LANE 100 SAN BERNARDINO CA 92408 352381358 JOINT POWER AUTHORITY CA GOV N/A N/A 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0