LAS POSITAS COLLEGE FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LAS POSITAS COLLEGE FOUNDATION (EIN 71-0942040)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-15
IRS object ID
202521359349316422
Schema version
2023v6.0
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

FieldValueIRS element (for citing)
Return2025-05-15T17:39:51-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320577874PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Allworth Tax SolutionsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1340 Palladio Parkway Ste 501AddressLine1Txt
CityFolsomCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95630ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN710942040EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Las Positas College FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLASPBusinessNameControlTxt
Phone9254241010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 Campus Hill DriveAddressLine1Txt
CityLivermoreCityNm
State AbbreviationCAStateAbbreviationCd
ZIP945517623ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKenneth CooperPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone9254241010PhoneNum
Signature2025-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAllworth Tax SolutionsPreparerPersonNm
PTINP01730806PTIN
Phone9256852911PhoneNum
Preparation2025-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKenneth CooperPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 Campus Hill DriveAddressLine1Txt
CityLivermoreCityNm
State AbbreviationCAStateAbbreviationCd
ZIP945517623ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,514,734GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.lpcfoundationWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionThe mission of the Organization is to support and advance the college and its students.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$461,938PYContributionsGrantsAmt
CY Contributions Grants$639,592CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$387,383PYInvestmentIncomeAmt
CY Investment Income$368,705CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$190CYOtherRevenueAmt
PY Total Revenue$849,321PYTotalRevenueAmt
CY Total Revenue$1,008,487CYTotalRevenueAmt
PY Grants And Similar Paid$413,479PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$269,577CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$183,298PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$182,574CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$37,954CYTotalFundraisingExpenseAmt
PY Other Expenses$336,893PYOtherExpensesAmt
CY Other Expenses$374,231CYOtherExpensesAmt
PY Total Expenses$933,670PYTotalExpensesAmt
CY Total Expenses$826,382CYTotalExpensesAmt
PY Revenues Less Expenses-$84,349PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$182,105CYRevenuesLessExpensesAmt
Total Assets BOY$10,143,069TotalAssetsBOYAmt
Total Assets EOY$11,018,266TotalAssetsEOYAmt
Total Liabilities BOY$183,831TotalLiabilitiesBOYAmt
Total Liabilities EOY$45,147TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,959,238NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,973,119NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTo support and advance the College and its students through active resource development and effective community partnerships.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$612,179ExpenseAmt
Grant$269,577GrantAmt
DescThe LasPositas College Foundation believes that affordable, high-quality education and career training are essential to the prosperity of the Tri-Valley and its residents. Because state funding rarely covers all student and program needs, the Foundation's Board actively secures additional resourcesgifts, bequests, grants, and strategic partnerships with local businesses and organizationsto bridge the gap.A California community college education remains an exceptional value at just $46 per credit. Yet the actual cost of college includes childcare, transportation, and lost work or family time. Textbooks are the most visible extra expense: a single book can exceed $100and sometimes $400driving some students to go without required materials or, worse, withdraw from classes.Scholarships are, therefore, critical. The Foundation awards need and merit-based scholarships each year, with specialized awards for re-entry students, first-generation scholars, STEM majors, and veterans.In addition to scholarships, the Foundation funds programs that enrich teaching and learning and strengthen student success, such as:Scholarships: One of the primary missions of the Foundation is to provide scholarships. To date, over $2 million has been awarded to deserving students. The largest endowed fund comprises the Mertes Scholarships for Performing Arts, Transfer, Allied Health, and Athletics. In 2024, we received over $330,000 in planned gifts, resulting in two new scholarship endowments.Teaching and Learning Initiatives: Staff Development Faculty Enriched Programs Student Government Textbook Loaner Program Continued support for Math Jam, Sandia Science Bowl, and collaboration with Umoja and Puente learning communities President's Scholars ProgramEmerging Science Programs: Sandia Science Bowl Collaboration with the Puente program on STEM projects Lawrence Livermore National Laboratories Internship Program for LPC Veteran Students STEM Grant for Marilyn Ave. Elementary SchoolAthletics: Awarded over $10,000 in scholarship awards to deserving male & female student-athletes on the LPC Basketball teams.Performing Arts: The Foundation supports the LPC Performing Arts Program through grants and special fundraising, including donor/community partner cultivation. Scholarships and awards are provided for performing arts students continuing their studies at LPC or transferring to a four-year college. Veteran Student Support: The Foundation strongly supports veterans enrolled at LPC. The Veterans Resource Center provides wrap-around services such as textbook and laptop programs, tutoring, scholarship assistance, counseling, and help with jobs and housing. The Foundation offers fiscal and donor management support related to special events. Literary and Performing Arts:The LPC Foundation provides fiscal and donor management support for: LPC Express student newspaper Campus and Community focused Literary Magazine, Anthology, and Naked Magazine. Literary Arts Festival Las Po Film Festival Theater Performances of Drama, Dance, and Music Black History Month Programming and Activities Award-winning Speech and Debate TeamTutoring: The award-winning LPC Math Jam program helps students reach their goals and is offered at no cost. The Foundation also supports the RAW Center for student assistance in reading and writing. Textbook Assistance: The Foundation supports a free textbook rental program to help students reduce the cost of college attendance. Athletics: Two scholarships are designated for male and female students in the basketball program. The Foundation also assists the department with fundraising infrastructure needs.Teaching and Learning Initiatives: The Foundation provides funding for innovative teaching and learning projects to the faculty and staff of Las Positas College. These Grants support student success, teaching and learning effectiveness, and campus community development.Diversity, Inclusion, and Anti-Racism Efforts:The Foundation continues to partner with the College President's Office on the President's Speaker Series. In 2024, the series was integral to the campus's strategic efforts related to diversity, inclusion, anti-racism, and caring campus initiatives. Support for Students with Children: The Foundation provides scholarships for children of Las Positas College students to attend the LPC Early Childhood Development Center. Parents can reach their educational goals knowing their children are in a high-quality preschool program.Desc
Total Program Service Expenses$612,179TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document13IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9254241014PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 Campus Hill DriveAddressLine1Txt
CityLivermoreCityNm
State AbbreviationCAStateAbbreviationCd
ZIP945517623ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Stephen Lanza
Immediate Past-Chair2.00Yes (X)Yes (X)$0$0$0
Kirsten Barranti
Chair2.00Yes (X)Yes (X)$0$0$0
Timothy Cooper
Treasurer2.00Yes (X)Yes (X)$0$0$0
Dyrell Foster
Secretary2.00Yes (X)Yes (X)$0$0$0
Sean Brooks
Director2.00Yes (X)$0$0$0
Lynn Seppala
Director1.00Yes (X)$0$0$0
Jim Ott
Director2.00Yes (X)$0$0$0
Bradley Dyer
Director1.00Yes (X)$0$0$0
Lori Souza
Director1.00Yes (X)$0$0$0
Barry Russell
Director1.00Yes (X)$0$0$0
Cynthia Ross
Vice Chair1.00Yes (X)$0$0$0
Monica Davila
Director1.00Yes (X)$0$0$0
Michelle Walker-Wade
Director1.00Yes (X)$0$0$0
Kenneth Cooper
Executive Director40.00Yes (X)$44,982$147,374$34,881
FieldValueIRS element (for citing)
Total Reportable Comp From Org$44,982TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$147,374TotReportableCompRltdOrgAmt
Total Other Compensation$34,881TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$6,004FundraisingAmt
Government Grants$10,000GovernmentGrantsAmt
All Other Contributions$623,588AllOtherContributionsAmt
Noncash Contributions$22,609NoncashContributionsAmt
Total Contributions$639,592TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$309,512TotalRevenueColumnAmt
Exclusion$309,512ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$565,440SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$506,247SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$59,193SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,193TotalRevenueColumnAmt
Exclusion$59,193ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$190FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$6,004ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$190TotalRevenueColumnAmt
Exclusion$190ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,008,487TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$368,895ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$33,750TotalAmt
Program Services$33,750ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$235,827TotalAmt
Program Services$235,827ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$50,180TotalAmt
Program Services$12,545ProgramServicesAmt
Management And General$22,581ManagementAndGeneralAmt
Fundraising$15,054FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$73,134TotalAmt
Program Services$36,567ProgramServicesAmt
Management And General$36,567ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$59,260TotalAmt
Program Services$24,019ProgramServicesAmt
Management And General$24,266ManagementAndGeneralAmt
Fundraising$10,975FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$48,065TotalAmt
Program Services$20,201ProgramServicesAmt
Management And General$27,864ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$65,016TotalAmt
Program Services$55,072ProgramServicesAmt
Management And General$9,385ManagementAndGeneralAmt
Fundraising$559FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15,566TotalAmt
Program Services$8,793ProgramServicesAmt
Management And General$1,812ManagementAndGeneralAmt
Fundraising$4,961FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,879TotalAmt
Program Services$4,508ProgramServicesAmt
Management And General$1,619ManagementAndGeneralAmt
Fundraising$752FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$35,352TotalAmt
Program Services$350ProgramServicesAmt
Management And General$33,394ManagementAndGeneralAmt
Fundraising$1,608FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,575TotalAmt
Management And General$4,575ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$25,412TotalAmt
Program Services$13,605ProgramServicesAmt
Management And General$11,708ManagementAndGeneralAmt
Fundraising$99FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$520TotalAmt
Management And General$520ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Student activities$124,431$124,431
Program events & suppli$46,463$42,497$1,080$2,886
Bank charges$1,952$14$878$1,060

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$826,382TotalAmt
Program Services$612,179ProgramServicesAmt
Management And General$176,249ManagementAndGeneralAmt
Fundraising$37,954FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$449,664BOYAmt
EOY$609,267EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,510BOYAmt
EOY$7,198EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$9,686,895BOYAmt
EOY$10,401,801EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,143,069BOYAmt
EOY$11,018,266EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$50,649BOYAmt
EOY$45,147EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$133,182BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$183,831BOYAmt
EOY$45,147EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$87,711BOYAmt
EOY$96,192EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,871,527BOYAmt
EOY$10,876,927EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,959,238BOYAmt
EOY$10,973,119EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,143,069BOYAmt
EOY$11,018,266EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$182,105ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$831,776NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
College OrganizationYes (X)CollegeOrganizationInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,148,574CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$620,946CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$400,029CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$461,938CurrentTaxYearMinus1YearAmt
Current Tax Year$639,592CurrentTaxYearAmt
Total$3,271,079TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,148,574CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$620,946CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$400,029CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$461,938CurrentTaxYearMinus1YearAmt
Current Tax Year$639,592CurrentTaxYearAmt
Total$3,271,079TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,033,288SubstantialContributorsTotAmt
Public Support Total170$2,237,791PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$254,979CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$218,457CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$239,570CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$209,306CurrentTaxYearMinus1YearAmt
Current Tax Year$359,101CurrentTaxYearAmt
Total$1,281,413TotalAmt
FieldValueIRS element (for citing)
Total Support$4,552,492TotalSupportAmt
Public Support CY1700.49160PublicSupportCY170Pct
Public Support PY1700.43090PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,664,216BeginningYearBalanceAmt
Investment Earnings Or Losses$1,053,136InvestmentEarningsOrLossesAmt
Grants Or Scholarships$112,667GrantsOrScholarshipsAmt
Administrative Expenses$177,034AdministrativeExpensesAmt
End Year Balance$9,427,651EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,238,435BeginningYearBalanceAmt
Investment Earnings Or Losses$848,000InvestmentEarningsOrLossesAmt
Grants Or Scholarships$223,284GrantsOrScholarshipsAmt
Administrative Expenses$198,935AdministrativeExpensesAmt
End Year Balance$8,664,216EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,820,257BeginningYearBalanceAmt
Investment Earnings Or Losses-$1,106,332InvestmentEarningsOrLossesAmt
Grants Or Scholarships$317,637GrantsOrScholarshipsAmt
Administrative Expenses$157,853AdministrativeExpensesAmt
End Year Balance$8,238,435EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,174,745BeginningYearBalanceAmt
Contributions$339,500ContributionsAmt
Investment Earnings Or Losses$2,837,493InvestmentEarningsOrLossesAmt
Grants Or Scholarships$405,185GrantsOrScholarshipsAmt
Administrative Expenses$126,296AdministrativeExpensesAmt
End Year Balance$9,820,257EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,399,764BeginningYearBalanceAmt
Contributions$650,000ContributionsAmt
Investment Earnings Or Losses-$694,001InvestmentEarningsOrLossesAmt
Grants Or Scholarships$88,633GrantsOrScholarshipsAmt
Administrative Expenses$92,385AdministrativeExpensesAmt
End Year Balance$7,174,745EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.72200PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.27800TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:The Foundation participates in the California Community Colleges Scholarship Program through the Foundation for California Community Colleges (FCCC). This program challenged community colleges and their related foundations to raise additional contributions to be designated as part of a permanent endowment for the FCCC's Osher Scholarship Endowment. At June 30, 2024, $367,670 was held as net assets with donor restrictions. These funds are not in the possession of the organization and are being held by the Foundation for California Community Colleges. Between 2017 and 2021, the Foundation received bequest funds from the Mertes Family Trust. The funds were used to establish three Mertes scholarship endowments to offer scholarships to students in the Allied Health Field, Performing Arts, and also to offer scholarships to students transferring to four-year institutions with any major. At June 30 ,2024, the value of the restricted funds was $9,059,951.
Part X, Line 2:Each year management considers whether any material tax position the Foundation has taken is more likely than not to be sustained upon examination by the applicable taxing authority. Management believes that any positions the Foundation had taken are supported by substantial authority and, hence, do not need to be measured or disclosed in the finanical statments.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
CLPCCD
7600 Dublin BlvdDublinCA94568501(c)(3)$7,054$0Veterans Silver Star Spouse/Childcare Scholarship
FOLLET HIGHER EDUCATION
PO Box 3488Oak BrookIL60522501(c)(3)$5,586$0Presidential Scholarship Expenses
LPCCDC
3000 Campus Hill DrLivermoreCA94551501(c)(3)$16,110$02Gen Fund Scholarships
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
Student Scholarships140$215,367
Program Support Grants11$20,460

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonKenneth CooperPersonNm
TitleExecutive DirectorTitleTxt
Base Compensation Filing Org$44,982BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$147,374CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$8,131NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$26,750NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$53,113TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$174,124TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 3FormAndLineReferenceDesc
ExplanationAll salaries, including executive director compensation, are paid through the College, the related organization. The College follows internally established guidelines to determine executive compensation. Salaries are then reviewed and approved by the Board. The Foundation issues partial reimbursements to the College for wages and related benefit expenses.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bThe Form 990 is reviewed by the finance committee and the treasurer and submitted to the board for approval prior to being filed.
Form 990, Part VI, Section B, line 12cThe conflict of interest code is updated by each board member on an annual basis.
Form 990, Part VI, Section B, line 15Management is paid on a scale in line with that of the college salary scale. Salaries are determined by the college and approved by the board. Actual payroll is paid through the college and the organization reimburses the college for salary expenses. As a result, no W-2s were issued by the Foundation.
Form 990, Part VI, Section C, line 19All governing documents, conflict of interest policy, financial statements and the Form 990 are available at the Organization's offices upon request.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Las Positas CollegeBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 Campus Hill DriveAddressLine1Txt
CityLivermoreCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd
FieldValueIRS element (for citing)
EIN941670563EIN
Legal Domicile StateCALegalDomicileStateCd
Public Charity StatusSchoolPublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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