Nonprofit · EIN 94-3052185
NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION
Tax-exempt · NAPA, CA 94559
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $0 | $1,382,100 | -$1,382,100 | $31,075,979 | $0 | $31,075,979 |
| June 30, 2024 | 990 | $1,134,690 | $1,457,200 | -$322,510 | $32,458,079 | $0 | $32,458,079 |
| June 30, 2023 | 990 | $1,915,487 | $1,535,916 | $379,571 | $34,620,589 | $1,840,000 | $32,780,589 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $1,382,100
- Program services (functional)
- $1,382,100
Balance sheet and other
- Total assets, start of year
- $32,458,079
- Total assets, end of year
- $31,075,979
- Total liabilities, end of year
- $0
- Net assets, end of year
- $31,075,979
- Land, buildings and equipment
- $31,075,979
- Net assets without donor restrictions
- $31,075,979
- Gross receipts
- $0
- Employees
- 0
- Year formed
- 1987
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Anne Cottrell | President Officer | 0.3 | $0 |
| Amber Manfree | Vice President Officer | 0.3 | $0 |
| Tracy A Schulze | TREASURER Officer | 0.3 | $0 |
| Neha Hoskins | SECRETARY Officer | 0.3 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joelle Gallagher | President Officer | 0.3 | $0 |
| Anne Cottrell | Vice President Officer | 0.3 | $0 |
| Tracy A Schulze | TREASURER Officer | 0.3 | $0 |
| Neha Hoskins | SECRETARY Officer | 0.3 | $0 |
990 for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Belia Ramos | President Officer | 0.3 | $0 |
| JOelle Gallagher | Vice President Officer | 0.3 | $0 |
| Tracy A Schulze | TREASURER Officer | 0.3 | $0 |
| Neha Hoskins | SECRETARY Officer | 0.3 | $0 |
Address and contacts
- Address (IRS master file)
- 1195 THIRD STREET B-10, NAPA, CA 94559-3035
- Principal officer (990 for 2024)
- Tracy A Schulze, 1195 Third Street B-10, Napa, CA 945599983
- Signed the 990
- Tracy A Schulze, Auditor Controller
- Phone
- (707) 253-4551
- Website
- www.countyofnapa.org
- Return prepared by
- BROWN ARMSTRONG ACCOUNTANCY CORP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3052185 or by the name NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE PURPOSE OF THE NAPA COUNTY IMPROVEMENT CORPORATION IS TO ACT AS A FINANCING AGENT FOR THE COUNTY'S CONSTRUCTION PROJECTS.
Program accomplishments
- The Countys 2014 Certificates of Participation (COP), which financed capital improvements to the County Airport area and Juvenile Justice Center, were paid off in fiscal year 2023-24. The only activity incurred in the reporting period of July 1, 2024 through June 30, 2025 is the recording of depreciation expense in the amount of $728,734Expenses $728,734
- The Countys 2012 Certificates of Participation (COP), which financed capital improvements to the County Sheriff Building, Juvenile Justice Center and South Campus, were paid off in fiscal year 2021-22. The only activity incurred in the reporting period of July 1, 2024 through June 30, 2025 is the recording of depreciation expense in the amount of $653,366Expenses $653,366
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3052185
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1988
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $31,075,979
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $0 | $1,382,100 | $31,075,979 | IRS |
| 990 | June 2024 | $1,134,690 | $1,457,200 | $32,458,079 | IRS |
| 990 | June 2023 | $1,915,487 | $1,535,916 | $34,620,589 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-3052185).
Questions about NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION
- What is the EIN of NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION?
- The employer identification number (EIN) of NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION is 94-3052185.
- Is NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1988.
- Are donations to NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION?
- The 990 for the year ended June 30, 2025 names Tracy A Schulze.
- Who are the officers and directors of NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does NAPA COUNTY PUBLIC IMPROVEMENT CORPORATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $0, expenses of $1,382,100 and total assets of $31,075,979 at year end.
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