CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2023
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- Organization
- CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION (EIN 93-6041247)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-12-05
- IRS object ID
- 202433409349300623
- Schema version
- 2023v5.1
- 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 | 2024-12-05T11:27:45-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 993136398 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KDP & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 395 SW BLUFF DRIVE STE 200 | AddressLine1Txt |
| City | BEND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97702 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 936041247 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTRAL OREGON COMMUNITY | BusinessNameLine1Txt |
| Business Name Line2 | COLLEGE FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 5413837225 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 NW COLLEGE WAY | AddressLine1Txt |
| City | BEND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97703 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ZACHARY BOONE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5413837225 | PhoneNum |
| Signature | 2024-11-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 | BENJAMIN P MILLER CPA | PreparerPersonNm |
| PTIN | P01449600 | PTIN |
| Phone | 5413824791 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ZACHARY BOONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 NW COLLEGE WAY | AddressLine1Txt |
| City | BEND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,119,813 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | THE COCC FOUNDATION PROVIDES RESOURCES FOR SCHOLARSHIPS, PROGRAMS, AND CAPITAL PROJECTS AT COCC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 400 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,266,321 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,206,995 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $165,958 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $155,082 | CYProgramServiceRevenueAmt |
| PY Investment Income | $470,813 | PYInvestmentIncomeAmt |
| CY Investment Income | $757,736 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,903,092 | PYTotalRevenueAmt |
| CY Total Revenue | $3,119,813 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,583,875 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,207,592 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $598,739 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $704,639 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $371,742 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $327,505 | PYOtherExpensesAmt |
| CY Other Expenses | $338,132 | CYOtherExpensesAmt |
| PY Total Expenses | $2,510,119 | PYTotalExpensesAmt |
| CY Total Expenses | $3,250,363 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$607,027 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$130,550 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,489,712 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,203,138 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,418 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $605,494 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,456,294 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,597,644 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION PROVIDES FUNDS AND SCHOLARSHIPS, AND FOSTERS RELATIONSHIPS TO SUPPORT STUDENTS, PROGRAMS, AND CAPITAL IMPROVEMENTS AT CENTRAL OREGON COMMUNITY COLLEGE. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,639,460 | ExpenseAmt |
| Grant | $1,639,460 | GrantAmt |
| Revenue | $757,736 | RevenueAmt |
| Desc | THE FOUNDATION PROVIDED SCHOLARSHIPS TO APPROXIMATELY 328 COCC STUDENTS DURING FISCAL YEAR ENDED JUNE 30, 2024. SCHOLARSHIPS WERE AWARDED BASED UPON FINANCIAL NEED AND THE STUDENT'S DEMONSTRATED SENSE OF DIRECTION AND PURPOSE. STATISTICALLY, STUDENTS RECEIVING COCC FOUNDATION SCHOLARSHIPS TAKE MORE CLASSES, MAINTAIN HIGHER GPA'S AND HAVE A HIGHER COMPLETION RATE THAN THAT OF THE GENERAL COHORT. FUNDS FOR SCHOLARSHIPS ARE PROVIDED THROUGH SCHOLARSHIP ENDOWMENTS, NAMED SCHOLARSHIPS GIVEN BY INDIVIDUALS AND BUSINESSES, AND ANNUAL FUNDRAISING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $334,638 | ExpenseAmt |
| Revenue | $155,082 | RevenueAmt |
| Desc | OTHER PROGRAM EXPENSES INCLUDE THE NANCY R. CHANDLER LECTURE SERIES, SUPPORT FOR COCC PROGRAMS SUCH AS THE LIBRARY, COMMUNITY LEARNING, CULINARY, FINE ARTS, MATH DEPARTMENT AND OTHER COCC PROGRAMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $568,132 | ExpenseAmt |
| Grant | $568,132 | GrantAmt |
| Desc | THE FOUNDATION PROVIDED SUPPORT TO THE COLLEGE FOR A CAMPUS EXPANSION PROJECT IN MADRAS, OR. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,542,230 | 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 | Yes (1) | 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 | 0 | 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 | Yes (1) | 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 | 9 | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ZACHARY BOONE | PersonNm |
| Phone | 5413837225 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 NW COLLEGE WAY | AddressLine1Txt |
| City | BEND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97703 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ERIN MACDONALD | ||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VICKI RUSSELL | ||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAISY LAYMAN | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHUCK YEAMAN | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BEAU EASTES | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN CALLAN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RODNEY COOK | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TIM GREEN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JENNY MALONE | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KATHY SMITH | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ZACHARY BOONE | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $135,897 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $135,897 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
| All Other Contributions | $2,206,995 | AllOtherContributionsAmt |
| Total Contributions | $2,206,995 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM INCOME | 611710 | $130,386 | $130,386 |
| OTHER INCOME | 523000 | $24,696 | $24,696 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $155,082 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $757,736 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $757,736 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,119,813 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $912,818 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $568,132 | TotalAmt |
| Program Services | $568,132 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,639,460 | TotalAmt |
| Program Services | $1,639,460 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,898 | TotalAmt |
| Program Services | $13,590 | ProgramServicesAmt |
| Management And General | $67,949 | ManagementAndGeneralAmt |
| Fundraising | $54,359 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $568,741 | TotalAmt |
| Program Services | $194,052 | ProgramServicesAmt |
| Management And General | $222,253 | ManagementAndGeneralAmt |
| Fundraising | $152,436 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,488 | TotalAmt |
| Management And General | $1,244 | ManagementAndGeneralAmt |
| Fundraising | $1,244 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,392 | TotalAmt |
| Program Services | $1,598 | ProgramServicesAmt |
| Management And General | $1,598 | ManagementAndGeneralAmt |
| Fundraising | $3,196 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,435 | TotalAmt |
| Program Services | $2,859 | ProgramServicesAmt |
| Management And General | $5,717 | ManagementAndGeneralAmt |
| Fundraising | $2,859 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,944 | TotalAmt |
| Management And General | $5,472 | ManagementAndGeneralAmt |
| Fundraising | $5,472 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| FUNDRAISING EXPENSES | $121,589 | $121,589 | ||
| CULINARY, LIBRARY AND O | $99,888 | $99,888 | ||
| SOFTWARE | $34,007 | $20,404 | $5,101 | $8,502 |
| NEWSLETTER | $15,811 | $1,581 | $4,743 | $9,487 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,578 | TotalAmt |
| Program Services | $12,807 | ProgramServicesAmt |
| Management And General | $14,169 | ManagementAndGeneralAmt |
| Fundraising | $8,602 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,250,363 | TotalAmt |
| Program Services | $2,542,230 | ProgramServicesAmt |
| Management And General | $336,391 | ManagementAndGeneralAmt |
| Fundraising | $371,742 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,451 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,120,222 | BOYAmt |
| EOY | $3,396,885 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,282 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,282 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,959,039 | BOYAmt |
| EOY | $28,806,253 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,489,712 | BOYAmt |
| EOY | $32,203,138 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,418 | BOYAmt |
| EOY | $605,494 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,418 | BOYAmt |
| EOY | $605,494 | 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 | $3,769,923 | BOYAmt |
| EOY | $4,192,289 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,686,371 | BOYAmt |
| EOY | $27,405,355 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,456,294 | BOYAmt |
| EOY | $31,597,644 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,489,712 | BOYAmt |
| EOY | $32,203,138 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$130,550 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,271,900 | 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 | Yes (1) | 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 | $2,101,274 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,687,881 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,757,940 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,266,321 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,206,995 | CurrentTaxYearAmt |
| Total | $9,020,411 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,101,274 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,687,881 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,757,940 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,266,321 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,206,995 | CurrentTaxYearAmt |
| Total | $9,020,411 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,347,564 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,672,847 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $435,940 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $339,522 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $303,069 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $470,813 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $757,736 | CurrentTaxYearAmt |
| Total | $2,307,080 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,327,491 | TotalSupportAmt |
| Public Support CY170 | 0.67740 | PublicSupportCY170Pct |
| Public Support PY170 | 0.70010 | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,914,792 | BeginningYearBalanceAmt |
| Contributions | $250,668 | ContributionsAmt |
| Investment Earnings Or Losses | $3,887,783 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $872,909 | GrantsOrScholarshipsAmt |
| Other Expenditures | $112,112 | OtherExpendituresAmt |
| Administrative Expenses | $307,376 | AdministrativeExpensesAmt |
| End Year Balance | $28,760,847 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,296,709 | BeginningYearBalanceAmt |
| Contributions | $193,108 | ContributionsAmt |
| Investment Earnings Or Losses | $2,732,292 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $875,711 | GrantsOrScholarshipsAmt |
| Other Expenditures | $115,504 | OtherExpendituresAmt |
| Administrative Expenses | $316,102 | AdministrativeExpensesAmt |
| End Year Balance | $25,914,792 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $28,328,088 | BeginningYearBalanceAmt |
| Contributions | $592,706 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,469,083 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $734,450 | GrantsOrScholarshipsAmt |
| Other Expenditures | $104,870 | OtherExpendituresAmt |
| Administrative Expenses | $315,682 | AdministrativeExpensesAmt |
| End Year Balance | $24,296,709 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,263,499 | BeginningYearBalanceAmt |
| Contributions | $302,497 | ContributionsAmt |
| Investment Earnings Or Losses | $5,813,571 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $692,948 | GrantsOrScholarshipsAmt |
| Other Expenditures | $101,222 | OtherExpendituresAmt |
| Administrative Expenses | $257,309 | AdministrativeExpensesAmt |
| End Year Balance | $28,328,088 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,655,756 | BeginningYearBalanceAmt |
| Contributions | $1,110,178 | ContributionsAmt |
| Investment Earnings Or Losses | $480,223 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $643,801 | GrantsOrScholarshipsAmt |
| Other Expenditures | $94,372 | OtherExpendituresAmt |
| Administrative Expenses | $244,485 | AdministrativeExpensesAmt |
| End Year Balance | $23,263,499 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.12000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.88000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,282 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,282 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,391,713 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,271,900 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $3,271,900 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,119,813 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,119,813 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,250,363 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,250,363 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,250,363 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | REGARDING UNCERTAIN TAX POSITIONS, THE FOUNDATION WILL RECOGNIZE IN ITS FINANCIAL STATEMENTS THE BENEFIT OF A TAX POSITION WHEN IT BELIEVES THAT TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR AN EXEMPT ORGANIZATION, UNCERTAIN TAX POSITIONS COULD RESULT FROM UNRELATED BUSINESS INCOME ACTIVITIES OR ACTIONS THAT JEOPARDIZE ITS STATUS AS TAX-EXEMPT, SUCH AS POLITICAL ACTIVITY, SUBSTANTIAL LOBBYING EXPENDITURES OR EXCESSIVE UNRELATED BUSINESS ACTIVITIES. THE FOUNDATION HAS CONCLUDED THAT IT HAD NO UNRECOGNIZED INCOME TAX BENEFITS AT JUNE 30, 2024, OR JUNE 30, 2023, AND IT HAS NO TAX POSITIONS FOR WHICH IT ESTIMATES A SIGNIFICANT CHANGE OVER THE NEXT TWELVE MONTHS. |
| PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUNDS | ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS AND PROGRAM SUPPORT TO COCC, AND SUPPORT THE COCC FOUNDATION IN ACCORDANCE WITH THE DONOR INTENT AND OUR MISSION. |
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 | CENTRAL OREGON COMMUNITY COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 NW COLLEGE WAY | AddressLine1Txt |
| City | BEND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 930505827 | RecipientEIN |
| IRC Section | MUNICIPAL | IRCSectionDesc |
| Cash Grant | $568,132 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | MADRAS EXPANSION PROJECT | 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 TO STUDENTS ATTENDING CENTRAL OREGON COMMUNITY COLLEGE | GrantTypeTxt |
| Recipient | 328 | RecipientCnt |
| Cash Grant | $1,639,460 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 2 | THE FOUNDATION PROVIDED SUPPORT TO THE COLLEGE FOR A CAMPUS EXPANSION PROJECT IN MADRAS, OR. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE. THE RETURN IS THEN EMAILED TO THE BOARD OF TRUSTEES PRIOR TO THE BOARD MEETING. AT THE BOARD MEETING, WITH OUR CPA PRESENT, THE FORM 990 IS PRESENTED FOR DISCUSSION AND QUESTIONS. BOARD ACTION IS TAKEN TO APPROVE THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, AT THE NOVEMBER BOARD MEETING, THE BOARD OF TRUSTEES ARE REQUESTED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT. FOR ANY BOARD MEMBERS THAT ARE ABSENT, CONFLICT OF INTEREST STATEMENTS ARE EMAILED. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR THE EXECUTIVE DIRECTOR'S POSITION WAS DETERMINED BY A COMPARABLE STUDY WITHIN THE COMMUNITY OF NON-PROFIT ORGANIZATIONS. THIS STUDY WAS PERFORMED BY AN INDEPENDENT PERSON WITHIN THE HUMAN RESOURCE DEPARTMENT OF COCC. IT WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD. DOCUMENTATION WAS KEPT FOR APPROXIMATELY ONE YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| PART XII, LINE 2C | OVERSIGHT AND SELECTION PROCESS HAVE NOT CHANGED DURING THE YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTRAL OREGON COMMUNITY COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 NW COLLEGE WAY | AddressLine1Txt |
| City | BEND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930505827 | EIN |
| Primary Activities | COLLEGE | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | MUNICIPAL | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CENTRAL OREGON COMMUNITY COLLEGE | ||
| O | $704,639 | COST |
| CENTRAL OREGON COMMUNITY COLLEGE | ||
| P | $2,207,592 | COST |
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