JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION INC-JEFFERSON COUNTY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION INC-JEFFERSON COUNTY (EIN 23-7230697)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-02-13
- IRS object ID
- 202440449349301629
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-13T09:04:37-06:00 | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263731278 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIPIAZZA LAROCCA HEETER & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 530095 | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 352530095 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237230697 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFERSON STATE COMMUNITY COLLEGE | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JEFF | BusinessNameControlTxt |
| Phone | 2058567884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 94956 | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35220 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | COLTON WILSON | PersonNm |
| Person Title | FOUNDATION ACCOUNTANT | PersonTitleTxt |
| Phone | 2058567878 | PhoneNum |
| Signature | 2024-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | COLTON | PersonFirstNm |
| Person Last | WILSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MONTY S WAITES CPA | PreparerPersonNm |
| PTIN | P00438717 | PTIN |
| Phone | 2058719973 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | COLTON WILSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CARSON ROAD | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,625,357 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION PROVIDES SUPPORT AND ENHANCES THE ACTIVITIES OF JEFFERSON STATE COMMUNITY COLLEGE. THE FOUNDATION PROVIDES SUPPORT THROUGH STUDENT SCHOLARSHIPS, PROFESSIONAL DEVELOPMENT, AND COLLEGE-COMMUNITY PARTNERSHIPS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,394,263 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,609,918 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,079 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,746 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | -$21,315 | CYOtherRevenueAmt |
| PY Total Revenue | $1,400,342 | PYTotalRevenueAmt |
| CY Total Revenue | $1,600,349 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $82,505 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $72,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $91,730 | PYOtherExpensesAmt |
| CY Other Expenses | $214,401 | CYOtherExpensesAmt |
| PY Total Expenses | $163,730 | PYTotalExpensesAmt |
| CY Total Expenses | $296,906 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,236,612 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,303,443 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,775,746 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,224,160 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $138,164 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,775,746 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,085,996 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION PROVIDES SUPPORT AND ENHANCES THE ACTIVITIES OF JEFFERSON STATE COMMUNITY COLLEGE. THE FOUNDATION PROVIDES SUPPORT THROUGH STUDENT SCHOLARSHIPS, PROFESSIONAL DEVELOPMENT, AND COLLEGE-COMMUNITY PARTNERSHIPS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $232,512 | ExpenseAmt |
| Grant | $82,505 | GrantAmt |
| Desc | EXPENDITURES ARE FOR THE EXPLICIT PURPOSE OF ADVANCING THE EDUCATIONAL SERVICES FOR JEFFERSON STATE COMMUNITY COLLEGE. PARTICIPATION IN THESE ACTIVITIES BENEFITS A LARGE POPULATION OF SUTDENTS, FACULTY, AND STAFF. THE ORGANIZATION PROVIDES SUPPORT THROUGH STUDENT SCHOLARSHIPS, SELECTED FACULTY AND STAFF PROFESSIONAL DEVELOPMENT ACTIVITIES AND COLLEGE-COMMUNITY PARTNERSHIPS. | Desc |
| Total Program Service Expenses | $232,512 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| 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 | 0 | EmployeeCnt |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLTON WILSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2058567878 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CARSON ROAD | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| STAN BATEMON | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| FRANK BROCATO | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| ANN FLORIE | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| BILL HEREFORD | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| JOHN O HUDSON III | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| PAUL ROGERS | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| BRIAN SHUPE | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| LIBBA VAUGHAN | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| STEPHANIE WOODS | |||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $817,774 | FundraisingAmt |
| All Other Contributions | $792,144 | AllOtherContributionsAmt |
| Total Contributions | $1,609,918 | TotalContributionsAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $15,439 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,693 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $11,746 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,746 | TotalRevenueColumnAmt |
| Exclusion | $11,746 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $817,774 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $21,315 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,315 | TotalRevenueColumnAmt |
| Exclusion | -$21,315 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,600,349 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$9,569 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,130 | TotalAmt |
| Program Services | $57,130 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,375 | TotalAmt |
| Program Services | $25,375 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,425 | TotalAmt |
| Management And General | $15,425 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,346 | TotalAmt |
| Management And General | $8,346 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,070 | TotalAmt |
| Program Services | $5,070 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,790 | TotalAmt |
| Program Services | $11,790 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,320 | TotalAmt |
| Program Services | $6,320 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,266 | TotalAmt |
| Program Services | $20,266 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,016 | TotalAmt |
| Management And General | $1,016 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT SUCCESS HUB | $99,661 | $99,661 | |
| SOFTWARE | $36,807 | $36,807 | |
| MISCELLANEOUS | $5,229 | $5,229 | |
| TRAINING AND EDUCATION | $1,850 | $1,850 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,621 | TotalAmt |
| Program Services | $1,671 | ProgramServicesAmt |
| Management And General | $950 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,906 | TotalAmt |
| Program Services | $232,512 | ProgramServicesAmt |
| Management And General | $64,394 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,545,532 | BOYAmt |
| EOY | $2,132,492 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $797,508 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,815 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $208,018 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,694 | BOYAmt |
| EOY | $208,018 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,520 | BOYAmt |
| EOY | $69,327 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,775,746 | BOYAmt |
| EOY | $3,224,160 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $138,164 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $138,164 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,071,856 | BOYAmt |
| EOY | $1,999,647 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703,890 | BOYAmt |
| EOY | $1,086,349 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,775,746 | BOYAmt |
| EOY | $3,085,996 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,775,746 | BOYAmt |
| EOY | $3,224,160 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,303,443 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,807 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,915 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $291,668 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,394,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,609,918 | CurrentTaxYearAmt |
| Total | $3,331,968 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,915 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $291,668 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,394,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,609,918 | CurrentTaxYearAmt |
| Total | $3,331,968 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,331,968 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,145 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,358 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,996 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,079 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,746 | CurrentTaxYearAmt |
| Total | $29,324 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,361,292 | TotalSupportAmt |
| Public Support CY170 | 0.99130 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $164,001 | InvestmentCostOrOtherBasisAmt |
| Book Value | $164,001 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $44,017 | InvestmentCostOrOtherBasisAmt |
| Book Value | $44,017 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $208,018 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,616,725 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $6,807 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $6,807 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,609,918 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$9,569 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$9,569 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,600,349 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $297,955 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $21,315 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $21,315 | ExpensesNotReportedAmt |
| Expenses Subtotal | $276,640 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $20,266 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $20,266 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $296,906 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE FOUNDATION COMPLIES WITH THE REQUIREMENTS OF FASB ASC TOPIC 741, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS OF SEPTEMBER 30, 2023, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION FILES AN ANNUAL FORM 990 WITH THE IRS AND ITS TAX RETURNS FOR PREVIOUS OPEN TAX YEARS MAY BE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GAIN ON SALE OF LAND FUNDRAISING EXPENSES |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | AMORTIZATION ON PLEDGE DISCOUNT |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | EDUCATE>EMPOWER>EMPLOY CAMPAIGN | Event1Nm |
| Gross Receipts Event1 | $817,774 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $817,774 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $21,315 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $817,774 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $817,774 | CharitableContributionsTotAmt |
| Oth Direct Expnss Total Events | $21,315 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,315 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$21,315 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFERSON STATE COMMUNITY COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CARSON ROAD | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $57,130 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | SCHOLARSHIPS FOR STUDENTS. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AND STUDENT ASSISTANCE | GrantTypeTxt |
| Recipient | 50 | RecipientCnt |
| Cash Grant | $25,375 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | TO ENSURE RESPONSIBLE USE OF SCHOLARSHIP FUNDS, OUR ORGANIZATION ADHERES TO JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION POLICIES AND MAINTAINS DETAILED RECORDS OF ALL TRANSACTIONS AND INDIVIDUAL GRANT/SCHOLARSHIP BUDGETS. SCHOLARSHIP RECIPIENTS ARE CHOSEN BY AN IMPARTIAL COMMITTEE USING OBJECTIVE CRITERIA, AND WE CONDUCT INTERNAL AUDITS, REQUIRE SATISFACTORY ACADEMIC PROGRESS, AND REQUEST RECIPIENT REPORTS FOR FURTHER ACCOUNTABILITY. THIS COMPREHENSIVE APPROACH SAFEGUARDS PROGRAM INTEGRITY AND MAXIMIZES THE IMPACT OF OUR FINANCIAL ASSISTANCE ON DESERVING STUDENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION PROVIDES BOARD MEMBERS WITH A COPY OF THE 990 UPON REQUEST. THE 990 IS REVIEWED BY MANAGEMENT BEFORE BEING SIGNED AND SUBMITTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN CONNECTION WITH ANY PROPOSED TRANSACTION OR ARRANGEMENT, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING SUCH TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING | THE PRIOR YEAR AUDITED FINANCIAL STATEMENTS WERE ON THE MODIFIED CASH BASIS OF ACCOUNTING. THE CURRENT YEAR AUDITED FINANCIAL STATEMENTS ARE NOW ON THE ACCRUAL BASIS OF ACCOUNTING. |
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