Business Services
In This Section
Business Services supports the Newport-Mesa Unified School District's vision to provide a world-class education for every child, every day. This support is exhibited by maximizing NMUSD's resources, providing quality educational facilities and maintaining schools to the highest standards.
In addition, Business Services manages the Measure F Bond projects, the District's Community Facilities District No. 90-1 and Community Facilities District No. 98-1, prepares and monitors student enrollment predictions and demographic data. These departments report to the Assistant Superintendent, Chief Business Official.
- Annual Financial Reports
- Building Fund (Measure F) Annual Financial Reports and Performance Audits
- Proposition 51 Annual Financial Reports and Performance Audits
- Proposition 10 Annual Financial Reports and Performance Audits
- Bonita Canyon Public Facilities Financing Authority Annual Financial Reports
- Bonita Canyon Public Facilities Financing Authority Board Meetings & Adopted Minutes
- Bonita Canyon Public Facilities Financing Authority CDIAC Mello Roos Reports
- Southern Orange County Property and Liability Joint Powers Authority (SOCPLJPA) Annual Financial Reports
- Public Agencies Post-Employment Benefits Trust - Financial Statements
- Public Agencies Post-Employment Benefits Trust - Schedules of Changes in Fiduciary Net Position by Subaccount
Annual Financial Reports
- Annual Financial Report - June 30, 2024
- Annual Financial Report - June 30, 2023
- Annual Financial Report - June 30, 2022
- Annual Financial Report - June 30, 2021
- Annual Financial Report - June 30, 2020
- Annual Financial Report - June 30, 2019
- Annual Financial Report - June 30, 2018
- Annual Financial Report - June 30, 2017
- Annual Financial Report - June 30, 2016
- Annual Financial Report - June 30, 2015
Building Fund (Measure F) Annual Financial Reports and Performance Audits
The financial statements include only the Building Fund of the Newport-Mesa USD used to account for Measure F projects. This Fund was established to account for the expenditures of general obligation bonds issued under the General Obligation Bond Election of 2005.
- Measure F Annual Financial Report - June 30, 2023
- Measure F Annual Financial Report - June 30, 2022
- Measure F Annual Financial Report - June 30, 2021
- Measure F Annual Financial Report - June 30, 2020
- Measure F Annual Financial Report - June 30, 2019
- Measure F Annual Financial Report - June 30, 2018
- Measure F Annual Financial Report - June 30, 2017
- Measure F Annual Financial Report - June 30, 2016
- Measure F Annual Financial Report - June 30, 2015
Proposition 51 Annual Financial Reports and Performance Audits
Proposition 10 Annual Financial Reports and Performance Audits
Bonita Canyon Public Facilities Financing Authority Annual Financial Reports
The Bonita Canyon Public Facilities Financing Authority was formed between the Irvine Unified School District, Newport-Mesa Unified School District, and the City of Newport Beach as a Joint Powers Authority. In 1999, Irvine Unified School District withdrew from the Authority. The purpose of the Authority is to finance the costs of certain school facilities, public parks, and recreation facilities, and street improvements and facilities within the CFD 98-1 boundaries.
- Bonita Canyon Public Facilities Financing Authority Audit Report - June 30, 2023
- Bonita Canyon Public Facilities Financing Authority Annual Continuing Disclosure Report - June 30, 2023
- Bonita Canyon CFD 98-1 - June 30, 2022
- Bonita Canyon CFD 98-1 - June 30, 2021
- Bonita Canyon CFD 98-1 - June 30, 2020
- Bonita Canyon CFD 98-1 - June 30, 2019
- Bonita Canyon CFD 98-1 - June 30, 2018
- Bonita Canyon CFD 98-1 - June 30, 2017
- Bonita Canyon CFD 98-1 - June 30, 2016
- Bonita Canyon CFD 98-1 - June 30, 2015
Bonita Canyon Public Facilities Financing Authority Board Meetings & Adopted Minutes
Regular Meeting Governing Board - Agenda 07-23-2024
Regular Meeting Governing Board - Minutes 07-18-2023
Regular Meeting Governing Board - Agenda 07-18-2023
Regular Meeting Governing Board - Minutes 07-26-2022
Regular Meeting Governing Board - Agenda 07-26-2022
Regular Meeting Governing Board - Minutes 07-30-2021
Regular Meeting Governing Board - Agenda 07-30-2021
Regular Meeting Governing Board - Minutes 08-04-2020
Regular Meeting Governing Board - Agenda 08-04-2020
Regular Meeting Governing Board - Minutes 07-31-2019
Regular Meeting Governing Board - Agenda 07-31-2019
Regular Meeting Governing Board - Minutes 07-23-2018
Regular Meeting Governing Board - Agenda 07-23-2018
Bonita Canyon Public Facilities Financing Authority CDIAC Mello Roos Reports
Southern Orange County Property and Liability Joint Powers Authority (SOCPLJPA) Annual Financial Reports
Public Agencies Post-Employment Benefits Trust - Financial Statements
Public Agencies Post-Employment Benefits Trust - Schedules of Changes in Fiduciary Net Position by Subaccount
Gifts & Donations
- Due Date Schedule
- Gift Forms
- Books (Other Media) & Musical Instruments
- FAQs
- Guidelines
- Notes
- Tax ID Number
- Board Policy 3290
Due Date Schedule
Gift Forms
Gift Form - Book Donation - Must be used for all book donations.
Gift Form - Restricted - Donation is for your site/location only.
Gift Form - Unrestricted - Donation may be used district-wide
Books (Other Media) & Musical Instruments
Books and Media Donation Process:
- Prior Approval:
All book or media donations must receive prior approval before being accepted.
- Submit Request for Approval:
After obtaining approval from your administrator, submit your request to the appropriate director:- Keith Carmona, Director, Teaching and Learning (Secondary)
- Lori Hernandez, Director, Teaching and Learning (Elementary)
- Final Submission:
Once approved by your site administrator and director, forward your donation form to Veronica Hallman in Business Services for final approval and processing.
Musical Instrument Donation Process:
- Prior Approval Required:
All musical instrument donations must receive prior approval before being accepted.
- Approval by Arts TOSA:
All donations must be approved by Ms. Tamara Fairbanks, Arts TOSA.
- Contact Ms. Fairbanks:
To discuss a potential donation, please email Ms. Fairbanks at tfairbanks@nmusd.us.
- Decision Communication:
Ms. Fairbanks will notify you directly regarding the approval or denial of the donation.
- Submit Donation Form:
If approved, submit your donation form to Veronica Hallman in Business Services for final approval and processing.
- Pickup Arrangements:
If Board approval is granted and the instrument requires pickup, the site is responsible for coordinating with the Warehouse to arrange for the pickup.
FAQs
FAQS
Question:
What kinds of donations should be on the Gift Form for approval by the Board?
Answer:
- Donations such as technology equipment (computers, monitors, printers, scanners, etc.) that have been pre-approved/assessed by the IT Department.
- Cash donations for computers, school supplies, field trips, etc. (whether by a parent, business or a PTA, PFO group). Use/Purpose of the cash donations must be approved by appropriate department before receiving the check. NOTE: Purchase of IT/tech equipment with donated funds MUST be purchased through the proper district IT Department channels.
- Donation of pre-approved/assessed goods that have a value equal to or greater than $500 such as computers, theater equipment, sporting equipment (including scoreboards), pre-school equipment, etc.) must be assigned an asset tag for tracking. (Notify Warehouse of the donation so they can issue the asset tag once it is board approved.)
- Fundraiser prizes such as bicycles or gift credit to bookstores.
- Musical Instruments that have been pre-approved/assessed by the district’s Arts TOSA.
- Office furniture donated by a business, which must first be accepted by the warehouse for assessment of condition and usefulness.
- Field trips, assembly programs, Target’s “Take Charge of Education”, “Donors Choose” photography studio fundraisers (Fall and Spring rebate programs), and similar programs.
Question:
Are books and instructional materials accepted as donations?
Answer:
Gifts of books and instructional materials shall be accepted only if they meet regular district criteria.
Question:
If I receive a grant from a non-profit organization such as an electronic device to be used in the classroom, am I able to take it with me with I transfer to a different site or leave the district?
Answer:
No, all gifts, grants and bequests become district property. Gifts donated to a specific site stay at that site.
Question:
When should I turn in the Gift Form from the various Foundations, PTAs, etc. that are regarding supplemental salaries?
Answer:
The donations toward salaries will be acknowledged once a year at a May or June board meeting, so please submit those to Business Services in early May. It should include the total dollar amount of the supplemental salary commitment.
Question:
Does the principal need to sign the gift form before sending it to Business Services?
Answer:
Yes, the principal will need to sign the form, as site principals are responsible for knowing what has been donated to their site.
Question:
What is Board Policy 3290?
Answer:
Board Policy 3290 states that any and all gifts, including donations, grants, and bequests received on behalf of the district, and/or its schools must receive formal acceptance from the Board.
Question:
Where can I find the Gift Form?
Answer:
The gift form can be found on the Business Services webpage. When filling out the Gift Form please include the purpose/use of the donation and the model/serial number if applicable.
The dollar value and condition (new, used, good, fair) of gifts of equipment/materials shall be determined by the donor.
Question:
Where do I send the completed gift form and how does the donor receive a receipt for tax purposes?
Answer:
Send the signed gift form to Business Services for inclusion on the gift register for the next board meeting. Gift registers are approved by the Board and proper acknowledgment of the gift will be made to the donor by the Chief Financial Official (these acknowledgment letters may be used by the donor for tax purposes).
Question:
My child is enrolled in a State Pre-School Program and my tax advisor is asking for the tax id number, how do I find it?
Answer:
Please call Business Services at 714 424-5002 to receive this information.
TAX ID NUMBER
When asking for a donation for the site, vendors often ask for the tax id number.
Question:
What is the district’s tax id number and how do I get it?
Answer:
The district does not typically give out the tax id number as government organizations are not required to share their tax id numbers. The district is not a private 501(c)(3) nonprofit organization but enjoys tax-exempt status by virtue of being a government entity.
Guidelines
Guidelines
To ensure that the district is not unduly liable for donations, please use the following guidelines.
When accepting donations for your site, it is necessary to fill out a gift form and send it to Business Services for inclusion on the gift register at the next Board meeting. Board Policy 3290 states that any and all gifts, including donations, grants, and bequests received on behalf of the district and/or its schools, must receive formal acceptance from the Board.
What kinds of donations should be on the gift form for approval by the Board?
- Donations such as technology equipment (computers, monitors, printers, scanners, etc.) that have been approved by the IT Department
- Cash donations for computers, school supplies, field trips, etc. (whether by a parent, business or a PTA / PFO group)
- Gifts of equipment shall be noted as to value (as determined by the donor) and condition (new, used, good, fair), and shall include model and serial numbers
- Donations of goods that have a fixed asset value greater than $500 (computers, theater equipment, sporting equipment such as a scoreboard, pre-school equipment, etc.)
- Fundraiser prizes such as bicycles or gift credit to book stores
- Items purchased by parents or PTA / PFO groups at “wish night” type events
- Office furniture donated by any party must be accepted by the warehouse for usefulness and condition of furniture
- Field trips, assembly programs, Target’s “Take Charge of Education,” photography studio fundraisers (Fall and Spring rebate programs)
Gifts of books and instructional materials shall be accepted only if they meet regular district criteria. While the Board greatly appreciates suitable donations, gifts which may directly impair its commitment to providing equal educational opportunities for all district students or gifts that do not meet criteria contained in Board Policy 3290, will not be accepted.
All gifts, grants, and bequests shall become district property. If the teacher/staff member who uses the donated item transfers sites the item stays at the site, it does not follow the teacher/staff member.
Donations from the various Foundations, PTA’s etc. towards salaries will be acknowledged at a May or June Board meeting for the total amount of the supplemental salary commitment.
In summary:
- Use the attached gift form to document receipt and approval of donation.
- Send the signed gift form to Business Services for inclusion on the gift register for the next Board meeting.
- Gift registers are approved by the Board. The Chief Financial Officer will make proper acknowledgment of the gift to the donor (these acknowledgment letters may be used by the donor for tax purposes).
Students and staff of Newport-Mesa are extremely fortunate to be the recipients of generous benefactors within our community. To ensure that our donors are properly acknowledged for their gifts, which provide additional enhancements to the education of our students, please use the above mentioned guidelines.
Notes
Further Notes Regarding Gifts To The District
- Importance of submitting gift forms:
- All gifts should be submitted to the Business Office so they can be placed on the Gift Register, which is taken before the Board of Education for approval. If a gift is NOT approved and acknowledged by the Board as district property, there is no recourse if the gifted item is lost, stolen, or broken
- The donor will not receive a letter of acknowledgement that they could use for their tax purposes.
- For gifts that are ‘stuff’ must be assessed by the appropriate department first:
- Furniture – Assessed by Warehouse (Nickole Terrell, Warehouse Supervisor)
- Technology – Assessed by IT (Chris Endicott, Technology Support Supervisor)
- Musical instruments – Assessed by Education Services (Tamara Fairbanks, TOSA)
- If the item is $500 or more, it needs to asset-tagged once it is Board approved. Contact Sally Becenti in Warehouse who will work with you.
- If it is a cash donation, the check should be sent to the Business Office with a thorough description of its use and what account line it should be deposited into. The items must be purchased through the proper channels after it has been Board approved (utilizing Purchasing Department, approved vendors, and getting pre-approval of items from the IT Department).
- The order in which you accept / utilize donations for facilities purposes:
- If a gift is for your site improvement (a site-mod), you first must contact the appropriate department (Facilities Development/M&O) for assessment of the proposed improvement/addition. This must be done to get the approval and so the department can provide an accurate quote.
- Once it is approved (with a site-mod entered), fill out the Gifts to the District form and send it to the Business Office.ZZZZ
- The donation check should also be sent to the Business Office with a clear explanation of its use and purpose. Be sure to indicate into what account line the check should be deposited.
- Any donations for supplemental staffing will be Board approved and acknowledged once a year, usually at the May or June board meeting. Please submit one gift form for all regular supplemental staffing in May. This would coincide with a commitment letter sent to Budgets.
- Group funding and any applications for grants by teachers must first be brought to the site administrator for review and approval BEFORE it occurs.
- The district generally does NOT give out its tax ID number. There is a letter that can be given to potential donors who ask for the tax ID number. It explains the district’s position and that their donation is still tax-deductible. They will receive an acknoacknowledgment letterer that can be used for their tax purposes after the gift is Board approved.
Tax ID Number
Request for District Tax ID Number for Donations to Newport Mesa Unified School District
Because student organizations are legally part of the school district, they are exempt from income tax just as the district is due to its status as a governmental organization. The district is not a private 501(c)(3) nonprofit organization but enjoys tax-exempt status by virtue of being a government entity.
Many external organizations that donate to the district/student organizations will request a tax identification number because they assume that this number is needed to claim a tax deduction on their annual income tax return. However, the district's tax identification number is not needed for them to claim a deduction and will not be given out.
Government organizations are not required to share their tax identification numbers.
All donations to the district must be presented to the Board of Education at a scheduled board meeting and the Board of Education may accept any bequest or gift of money or property on behalf of the district for the benefit of the district. These gifts, donations, grants, and bequests may be made subject to conditions or restrictions that the Board of Education may prescribe. Board Policy 3290.
Any and all gifts, including donations, grants, and bequests received on behalf of the district, and/or its schools, including gifts to Associated Student Body accounts, must receive formal acceptance from the Board of Education. After the Board of Education has accepted, proper acknowledgment of the gift will be made by letter to the donor by the Assistant Superintendent, Chief Business Official. This acknowledgement letter will include the donor’s name(s), dollar value of the donation, and which entity received the donation.
Board Policy 3290
Policy 3290: Gifts, Grants And Bequests |
Status: ADOPTED |
Original Adopted Date: 09/08/2009 | Last Revised Date: 07/30/2024 | Last Reviewed Date: 07/30/2024 |
The Board of Education may accept any gift, grant, or bequest of money, property, or service to the district from any individual, organization, foundation, or public or private agency that desires to support the district's educational program. While greatly appreciating suitable donations, the Board shall reject any gift which may directly or indirectly impair its authority to make decisions in the best interest of district students or its ability or commitment to provide equitable educational opportunities.
Before accepting any gift, grant, or bequest, the Board shall carefully consider any conditions or restrictions imposed by the donor to ensure their consistency with the district's vision, philosophy, and operations. If the Board believes the district will be unable to fully satisfy the donor's conditions, the gift shall not be accepted.
In addition, the Board shall ensure that acceptance of the gift, grant, or bequest does not:
- Involve creation of a program which the Board would be unable to sustain when the donation is exhausted
- Entail undesirable or excessive costs
- Promote the use of violence, drugs, tobacco, or alcohol
- Advertise or endorse the use of non-nutritious food or beverages during the school day
- Encourage or enable the violation of any law or district policy
- Imply endorsement of any business or product or unduly commercialize or politicize the school environment
Any gift of books or instructional materials may only be accepted if they meet district criteria for selection of instructional materials.
All gifts, grants, and bequests shall become district property. Donors are encouraged to donate all gifts to the district rather than to a particular school, classroom, or teacher. At the Superintendent or designee's discretion, a gift may be used at a particular school or classroom.
After Board acceptance, proper acknowledgment of the gift will be made to the donor. Individual letters of thanks from school district administrators are encouraged.
When any gift of money received by the district is not immediately used, it shall be placed in the county treasury in accordance with law. (Education Code 41030-41031)
The Superintendent or designee shall annually provide a report to the Board indicating the gifts, grants, and/or bequests received on behalf of the district in the preceding fiscal year. The report shall include a statement of account and expenditure of all gifts of money and an inventory of all gifts of physical assets.
Corporate Sponsorship
The Board may enter into an agreement or arrangement with an outside entity for the sponsorship of an educational, athletic, or other program or activity. When appropriate, the agreement may allow the outside entity to advertise or promote its business, product, or service in district publications or on district property or web sites.
Every sponsorship agreement shall be in writing and shall be approved by the Board. The Board shall ensure that the district's relationship and arrangement with the sponsor are consistent with the district's mission, values, and goals. Any advertising or promotional message, image, or other depiction to be used by the sponsor shall meet the standards set for commercial advertising on district property and in district-sponsored publications in accordance with BP 1325 - Advertising and Promotion.
Each sponsorship agreement shall contain statements including, but not limited to:
- The purpose of the relationship with the sponsor, details of the benefits to the district, and how the benefits will be distributed
- The duration of the agreement and the roles, expectations, rights, and responsibilities of the district and the sponsor, including whether and to what extent the sponsor is allowed to advertise or promote its products and/or services
- The authority of the Board to retain exclusive right over the use of the district's name, logo, and other proprietary information and the requirement that the sponsor obtain prior approval of the Board before using such information
- The prohibition against the collection or distribution of students' personal information except as allowed by law
- The authority of the Board to terminate the agreement without any penalty or sanction to the district if the sponsor's message, business, or product becomes inconsistent with the district's vision, mission, or goals or the sponsor engages in any prohibited activity
Appreciation
The Board may show appreciation for any donation to the district in any manner it deems appropriate. Such appreciation may take the form of letters of recognition or Board resolutions; plaques, commendations, or awards; planting of commemorative trees or gardens; or naming or renaming of buildings, grounds, or facilities. Conferment of any such honor shall be in accordance with applicable Board policy.
Contact Us
Jeffery S. Trader
Assistant Superintendent,
Chief Business Official
Office: 714-424-5001
Veronica Hallman
Executive Assistant, Confidential
Office: 714-424-5002