2025-05-09T16:44:44-05:00 2024-06-30 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2023-07-01 237367633 SAN JOAQUIN DELTA COMMUNITY COLLEGE FOUNDATION SANJ 2099545022 5151 PACIFIC AVE STOCKTON CA 95207 AUGUSTINE CHAVEZ TREASURER 2099545022 2025-05-08 1 0 CATHERINE L GRAY CPA P01294460 9094664410 2025-05-07 2023 2025-03-06 01:10:19Z DELTA COLLEGE FOUNDATION AUGUSTINE CHAVEZ 5151 PACIFIC AVE STOCKTON CA 95207 4428142 0 X WWW.DELTACOLLEGE.EDU X 1973 CA THE DELTA COLLEGE FOUNDATION COLLABORATES WITH THE SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT BY CULTIVATING RELATIONSHIPS, BUILDING PARTNERSHIPS, AND DEVELOPING VITAL RESOURCES AND FUNDS THAT PROMOTE EQUITABLE ACCESS TO HIGHER EDUCATION AND THAT ENSURE QUALITY EXPERIENCES FOR ALL STUDENTS. 13 13 0 0 0 0 1507646 1035463 0 0 871683 280753 290699 270545 2670028 1586761 166976 114800 0 0 212068 225262 0 0 0 858147 1068612 1237191 1408674 1432837 178087 11714447 12930809 1717920 1695424 9996527 11235385 X THE DELTA COLLEGE FOUNDATION COLLABORATES WITH THE SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT BY CULTIVATING RELATIONSHIPS, BUILDING PARTNERSHIPS, AND DEVELOPING VITAL RESOURCES AND FUNDS THAT PROMOTE EQUITABLE ACCESS TO HIGHER EDUCATION AND THAT ENSURE QUALITY EXPERIENCES FOR ALL STUDENTS. 0 0 1034244 114800 THE DELTA COLLEGE FOUNDATION HAS SEVERAL COUNCILS UNDER SAN JOAQUIN DELTA COLLEGE'S ATHLETICS, STUDENT CHEF, FASHION & DESIGN AND OTHER PROGRAMS THAT HELP STUDENTS ACQUIRE NECESSARY SKILLS AND KNOWLEDGE AND TO PROVIDE ADDITIONAL FUNDING TO STUDENTS FOR SUCH ACTIVITIES AS STUDENT FIELD TRIPS, SUPPLIES, EQUIPMENT, STIPENDS, SCHOLARSHIPS, ETC CULINARY ARTS DIVISION HAS A COUNCIL WITH DIFFERENT PROGRAMS SUCH AS STUDENT CHEF, WINTER BUFFET, BAKERS PROGRAM AND OTHERS THAT HELP TO PREPARE STUDENTS FOR EMPLOYMENT IN THE HOSPITALITY INDUSTRY AS CULINARIAN, BAKER, FOOD SERVICE MANAGER. THE PROGRAM HELP TO ENABLE STUDENTS TO COMPLETE COMETENCIE IN FOOD PRODUCTION, SERVICE, SANIATION AND FOOD SAFETY, BAKING, NURITION, MANAGEMENT, PURCHASING, CULINARY ARTS TECHNOLOGY, MENU PLANNING, BEVERAGE MANAGEMENT. 1034244 1 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 CA X AUGUSTINE CHAVEZ 2099545022 5151 PACIFIC AVE STOCKTON CA 95207 X BERNICE KING TINGLE DIRECTOR 1.00 X 0 0 0 ATUL KAPOOR DIRECTOR 1.00 X 0 0 0 DR CHARLES JENNINGS DIRECTOR 1.00 X 0 0 0 VERONICA VARGAS DIRECTOR 1.00 X 0 0 0 RHODESIA RANSOM DIRECTOR 1.00 X 0 0 0 PAUL SENSIBAUGH DIRECTOR 1.00 X 0 0 0 DR GRACIE MADRID DIRECTOR 1.00 X 0 0 0 HARMAN RATIA DIRECTOR 1.00 X 0 0 0 MAJIED BEY DIRECTOR 1.00 X 0 0 0 JANET RIVERA DIRECTOR (FEB '24-JUNE '24) 1.00 X 0 0 0 VALERIE STEWART-GREEN DIRECTOR (JULY '23-JAN '24) 1.00 X 0 0 0 INAM UR-RAHMAN DIRECTOR (JULY '23-MAY '24) 1.00 X 0 0 0 DR LISA AGUILERA LAWRENSON DIRECTOR (SJDC SUPERINTEND 1.00 40.00 X 0 307025 23935 STEPHAN CASTELLANOS PRESIDENT 1.00 X X 0 0 0 BENJAMIN CANTU VICE PRESIDENT 1.00 X X 0 0 0 JOSEPH FENECK SECRETARY, EXECTIVE DIRECT 40.00 X 141141 0 15281 AUGUSTINE CHAVEZ TREASURER (SJDC VP OF ADMI 1.00 40.00 X 0 192130 18346 141141 499155 57562 1 0 1 0 0 6250 379093 650120 1035463 207029 207029 2846984 2773260 73724 73724 73724 75042 6250 68121 6921 6921 MISCELLANEOUS REVENUE 900099 263624 263624 263624 1586761 0 0 551298 114800 114800 148956 7448 141508 76306 64441 11865 195000 195000 26057 26057 117393 117393 29823 29823 149934 149934 MATERIALS AND SUPPLIES 434015 434015 OTHER SERVICES 116390 116390 1408674 1034244 374430 0 441605 636894 40054 48000 10189638 11207083 1043150 1038832 11714447 12930809 28382 91674 31125 0 1658413 1603750 1717920 1695424 X 732971 555915 9263556 10679470 9996527 11235385 11714447 12930809 X 178087 1062281 -1510 X 0 1 X 1 0 X 430821 379029 722517 1507646 1035463 4075476 430821 379029 722517 1507646 1035463 4075476 4075476 96196 189134 191809 260173 207029 944341 19323 80251 146374 260665 263624 770237 5790054 0.70390 0.70930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 195000 195000 1034244 1229244 197924 49481 0 0 197924 197924 296886 195000 195000 49481 49481 74222 0 INVESTMENTS 11207083 F 11207083 DUE FROM SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT 452899 INVESTMENT RELATED TO SPLIT INTEREST AGREEMENT 26739 UNCONDITIONAL PROMISES TO GIVE 559194 1038832 DUE TO SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT 1599550 LIABILITY RELATED TO SPLIT INTEREST AGREEMENT 4200 1603750 X 2720527 1060771 30931 68121 1159823 1560704 26057 26057 1586761 1481669 30931 68121 99052 1382617 26057 26057 1408674 PART X, LINE 2: THE FOUNDATION HAS ADOPTED FASB ASC TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS- DIRECT EXPENSE 68,121. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS- DIRECT EXPENSE 68,121. 2023 BLACK & GOLD GALA 22470 3750 18720 14697 1700 1994 BASEBALL GOLF TOURNAMENT FUNDRAISER 47507 2500 45007 18248 630 21000 1 11315 11315 854 8836 162 81292 6250 75042 854 18248 24163 1700 23156 68121 6921 1 SCHOLARSHIPS AWARDS & GRANTS 335 114600 PART I, LINE 2: FOR THE FOUNDATION SCHOLARSHIPS, THE FOUNDATION GENERALLY RECEIVES THE FUNDS DIRECTLY OR VIA THE DISTRICT CASHIER'S OFFICE AND DEPOSITS THEM INTO A "CONTRIBUTIONS" ACCOUNT TO TRACK THE REVENUE. THE MANAGER RESPONSIBLE FOR SCHOLARSHIPS MONITOR, REVIEW AND VERIFY THAT EXPENSES CHARGED TO THE SCHOLARSHIPS QUALIFY UNDER THE GUIDELINES PROVIDED BY THE DONOR. SCHOLARSHIP EXPENSES ARE CHARGED DIRECTLY TO OBJECT CODES WITHIN THE FOUNDATION FUNDS CALLED STUDENT AWARDS AND GRANTS OR GRANTS PAID. 0 0 0 0 0 0 0 0 0 DR LISA AGUILERA LAWRENSON DIRECTOR (SJDC SUPERINTEND 0 307025 0 0 0 0 0 0 0 23935 0 330960 0 0 AUGUSTINE CHAVEZ TREASURER (SJDC VP OF ADMI 0 192130 0 0 0 0 0 0 0 18346 0 210476 0 0 JOSEPH FENECK SECRETARY, EXECTIVE DIRECT 141141 0 0 0 0 0 0 0 15281 0 156422 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION MANAGEMENT GROUP REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS. ORGANIZATIONAL REVIEWERS CONSIST OF AUGUSTINE CHAVEZ VP OF ADMINISTRATIVE SERVICES, AND JOSEPH FENECK, EXECUTIVE DIRECTOR. FORM 990 WAS THEN DISTRIBUTED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12 DUE TO THE SIZE OF THE ORGANIZATION THERE IS NO CONFLICT OF INTEREST POLICY IN PLACE. MANAGEMENT OF THE FOUNDATION ARE EMPLOYEES OF THE DISTRICT AND FOLLOW THE DISTRICT'S POLICY ON CONFLICTS OF INTEREST. DUE TO THE SIZE OF THE ORGANIZATION, THE ORGANIZATION DOES NOT FEEL A WHISTLEBLOWER POLICY IS NECESSARY AT THIS TIME. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS COMPENSATED BY SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT, A RELATED ORGANIZATION. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE INSTRUCTIONS TO FORM 990. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PUBLISHES ONLINE ALL BOARD POLICIES, GOVERNING DOCUMENTS, AUDIT REPORTS AND FINANCIAL STATEMENTS. FORM 990 PART VII SECTION A COLUMN F THE ORGANIZATION AND RELATED ORGANIZATION PARTICIPATES IN THE PUBLIC EMPLOYEE RETIREMENT SYSTEM OF CALIFORNIA AND STATE TEACHERS RETIREMENT SYSTEM, DEFINED BENEFIT PLANS, DUE TO THE SIZE AND VARIED PARTICIPANTS IN THIS PLAN THE ACTUARIAL VALUE IS NOT CALCULATED ON A PER EMPLOYEE BASIS. NO AMOUNT IS INCLUDED IN COLUMN F FOR A REASONABLE ESTIMATE OF THE INCREASE IN ACTUARIAL VALUE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE -1,510. SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT 5151 PACIFIC AVENUE STOCKTON CA 95207 941014440 SCHOOL DISTRICT CA 501(C)(1) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0