DELTA COLLEGE FOUNDATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- DELTA COLLEGE FOUNDATION (EIN 23-7367633)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-14
- IRS object ID
- 201931349349310553
- Schema version
- 2017v2.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-14T19:05:58-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 Capitol Mall Suite 1400 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958144434 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237367633 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | San Joaquin Delta Community College Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SANJ | BusinessNameControlTxt |
| Phone | 2099545032 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5151 Pacific Avenue | AddressLine1Txt |
| City | Stockton | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95207 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kathy Hart | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2019-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Diane Brown | PreparerPersonNm |
| PTIN | P01578407 | PTIN |
| Phone | 9164411000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Delta College Foundation | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kathy Hart | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5151 Pacific Avenue | AddressLine1Txt |
| City | Stockton | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,542,104 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | http://www.deltacollege.edu/div/president/foundation.html | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | The Delta College Foundation collaborates with San Joaquin Delta College by nurturing relationships, building partnerships, and seeking resources to promote access to higher education and to ensure student equity and success in excellent career technical education, degree and transfer programs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 332 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $471,319 | PYContributionsGrantsAmt |
| CY Contributions Grants | $537,986 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $333,432 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $314,142 | CYProgramServiceRevenueAmt |
| PY Investment Income | $139,094 | PYInvestmentIncomeAmt |
| CY Investment Income | $236,337 | CYInvestmentIncomeAmt |
| PY Other Revenue | $43,111 | PYOtherRevenueAmt |
| CY Other Revenue | $67,893 | CYOtherRevenueAmt |
| PY Total Revenue | $986,956 | PYTotalRevenueAmt |
| CY Total Revenue | $1,156,358 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $361,852 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $36,124 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $616,730 | PYOtherExpensesAmt |
| CY Other Expenses | $693,627 | CYOtherExpensesAmt |
| PY Total Expenses | $978,582 | PYTotalExpensesAmt |
| CY Total Expenses | $729,751 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,374 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $426,607 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,293,276 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,138,966 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,933,777 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,117,990 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,359,499 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,020,976 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Delta College Foundation collaborates with San Joaquin Delta College by nurturing relationships, building partnerships, and seeking resources to promote access to higher education and to ensure student equity and success in excellent career technical education, degree and transfer programs. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $654,293 | ExpenseAmt |
| Grant | $36,124 | GrantAmt |
| Revenue | $314,142 | RevenueAmt |
| Desc | 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. Over 475 student-athletes participated in Delta Athletic team classes & practices. There were over 75 employees and volunteers working in the Delta athletic department in 2017. 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 programs help to enable students to complete competencies in food production, service, sanitation and food safety, baking, nutrition, management, purchasing, culinary arts technology, menu planning, beverage management. More than 55 students participated in various culinary activities during the year that helped raise funds for various student activities, supplies and equipment. IN THE RECOGNITION AND ESTABLISHMENT OF THE FOUNDATION THERE SHALL BE A WRITTEN AGREEMENT BETWEEN THE DISTRICT AND THE FOUNDATION ORGANIZATION WHICH SETS FORTH THE PURPOSES OF AN EXEMPT ORGANIZATION UNDER SECTIONS 170(B)(1)(A), 501(C)(3), AND 509(A)(1) OF THE INTERNAL REVENUE CODE OF 1986 SECTIONS 72670 THROUGH 72682 OF THE EDUCATION CODE AND WITH THE REGULATIONS CONTAINED IN TITLE 5, SECTION 59250 ET SEQ., AS WELL AS DISTRICT BOARD POLICY. THE BOARD OF TRUSTEES INFORMATION ITEM 2.1 DATED JUNE 17, 2003 STATES THE PURPOSE OF THE FOUNDATION: * TO OPERATE FOR THE ADVANCEMENT OF EDUCATION AND FOR CHARITABLE PURPOSES RELATED TO EDUCATION BY THE DISTRIBUTION OF FUNDS, * TO SOLICIT AND RAISE MONEY FOR THE SUPPORT OF EDUCATIONAL PROJECTS OF MERIT. * TO SOLICIT AND RAISE MONEY FOR THE PURPOSE OF AWARDING SCHOLARSHIPS AND LOANS TO ASSIST STUDENTS. * TO AFFORD AND ENCOURAGE OPPORTUNITIES FOR THE ESTABLISHMENT OF PERMANENT ART COLLECTIONS, ART ENDOWMENTS, RESEARCH AND EDUCATIONAL PROJECTS, SPECIAL EDUCATION AND COMMUNITY SERVICES PROGRAMS, INNOVATIVE PRACTICES, AND THE CONSTRUCTION OR PURCHASE OF BUILDINGS, FURNITURE, FURNISHINGS, OR FACILITIES * TO PROVIDE FUNDS SUPPLEMENTARY TO FEDERAL, STATE AND LOCAL TAX REVENUES THE SPECIFIC PURPOSES FOR WHICH THE CORPORATION IS FORMED ARE TO ADVANCE THE INTERESTS AND PROMOTE THE WELFARE OF THE SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT. TO THIS END, THE CORPORATION SHALL: * RECEIVE, HOLD, INVEST AND ADMINISTER PROPERTY AND MAKE EXPENDITURES TO OR FOR THE BENEFIT, OF THE SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT, THEREBY ASSISTING IN DEVELOPING AND INCREASING THE FACILITIES OF THE DISTRICT FOR BROADER EDUCATIONAL OPPORTUNITIES AND SERVICE TO STUDENTS AND CITIZENS OF THE STATE OF CALIFORNIA BY ENCOURAGING GIFTS OF MONEY, PROPERTY, WORKS OF ART, HISTORICAL PAPERS AND DOCUMENTS, AND MUSEUM SPECIMENS OF EDUCATIONAL, ARTISTIC OR HISTORICAL VALUE OR ANY OTHER ASSETS OF VALUE OF ANY DESCRIPTION TO THE SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT FROM SOURCES OTHER THAN THOSE FROM WHICH THE DISTRICT NORMALLY RECEIVES REVENUE. * SOLICIT AND RAISE FUNDS FOR THE ESTABLISHMENT OF SCHOLARSHIPS AND OTHER STUDENT ASSISTANCE PROGRAMS AT SAN JOAQUIN DELTA COLLEGE AND FOR THE SUPPORT OF REGULAR ACADEMIC PROGRAMS AS WELL AS EDUCATIONAL PROJECTS OF MERIT. * HAVE THE POWER TO RECEIVE PROPERTY BY DEVISE OR BEQUEST, SUBJECT TO THE LAWS REGULATING THE TRANSFER OF PROPERTY BY DEED, WILL OR OTHERWISE, AND ACQUIRE AND HOLD ALL PROPERTY, REAL OR PERSONAL, INCLUDING INTERESTS, SHARES OF STOCK, BONDS AND SECURITIES OF OTHER CORPORATIONS OR OTHER BUSINESS ENTITIES. * HAVE THE POWER TO ACT AS TRUSTEE UNDER ANY TRUST INCIDENTAL TO THE PRINCIPAL OBJECTS OF THE CORPORATION AND TO RECEIVE, HOLD, ADMINISTER AND EXPEND FUNDS AND PROPERTY SUBJECT TO SUCH TRUST. * MANAGE, CONTROL, GRANT OPTIONS, SELL FOR CASH OR DEFERRED PAYMENTS, CONVEY, EXCHANGE, PARTITION, DIVIDE, IMPROVE, DEVELOP AND REPAIR CORPORATE PROPERTY. * BORROW MONEY, GIVE PROMISSORY NOTES OR BONDS THEREFORE, AND SECURE THE PAYMENT THEREFORE BY MORTGAGE OR DEED OF TRUST UPON PROPERTY, REAL OR PERSONAL. * HAVE THE POWER TO MAKE CONTRACTS AND DO ALL OTHER ACTS NECESSARY OR EXPEDIENT FOR THE ADMINISTRATION OF THE AFFAIRS AND ATTAINMENT OF THE PURPOSES OF THE CORPORATION. * PROVIDE ADVISORY COUNSEL AND ASSISTANCE TO THE SUPERINTENDENT/ PRESIDENT OF THE DISTRICT. | Desc |
| Total Program Service Expenses | $654,293 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | Yes (true) | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Suzie Saiers | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2099545098 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5151 PACIFIC AVENUE | AddressLine1Txt |
| City | STOCKTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95207 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Patrick Doyle | |||||||
| President & Director #10 | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Charles Bloch | |||||||
| Vice President & Director #1 | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dr Kathy Hart | |||||||
| Secretary, Treasurer & Director #6 | 1.0 | 40.0 | Yes (X) | Yes (X) | $0 | $254,022 | $37,766 |
| Teresa Brown | |||||||
| San Joaquin Delta College Board of Trustees Rep/Alternate Director #11 | 1.0 | 1.0 | Yes (X) | $0 | $4,800 | $11,975 | |
| Richard Vasquez | |||||||
| Director #12 | 1.0 | 1.0 | Yes (X) | $0 | $4,800 | $16,470 | |
| Susan Grupe DePolo | |||||||
| Director #2 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Carl Toliver | |||||||
| Director #3 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Jeff L Wright | |||||||
| Director #4 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Elizabeth Blanchard | |||||||
| Director #5 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Steve Castellanos | |||||||
| San Joaquin Delta College Board of Trustees Representative/Director #7 | 1.0 | 1.0 | Yes (X) | $0 | $4,800 | $19,554 | |
| Tom Patti | |||||||
| Director #8 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Claudia Moreno | |||||||
| Director #9 | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $268,422 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $85,765 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Membership Dues | $16,497 | MembershipDuesAmt |
| Fundraising | $25,820 | FundraisingAmt |
| Related Organizations | $259,536 | RelatedOrganizationsAmt |
| All Other Contributions | $236,133 | AllOtherContributionsAmt |
| Noncash Contributions | $17,401 | NoncashContributionsAmt |
| Total Contributions | $537,986 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Culinary Arts Program | 611600 | $97,543 | $97,543 |
| Learning in Retirement Tours | 900099 | $4,345 | $4,345 |
| Athletics Councils | 900099 | $139,943 | $139,943 |
| Music Festivals | 900099 | $28,940 | $28,940 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,371 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,371 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $314,142 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $117,066 | TotalRevenueColumnAmt |
| Exclusion | $117,066 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,450,584 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,331,313 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $119,271 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $119,271 | TotalRevenueColumnAmt |
| Exclusion | $119,271 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $122,326 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $25,820 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $54,433 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,893 | TotalRevenueColumnAmt |
| Exclusion | $67,893 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,156,358 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $314,142 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $304,230 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,124 | TotalAmt |
| Program Services | $36,124 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,118 | TotalAmt |
| Management And General | $40,118 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,144 | TotalAmt |
| Program Services | $111,144 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,895 | TotalAmt |
| Program Services | $4,895 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,099 | TotalAmt |
| Program Services | $4,099 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,581 | TotalAmt |
| Program Services | $1,581 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,850 | TotalAmt |
| Program Services | $1,850 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,660 | TotalAmt |
| Program Services | $82,940 | ProgramServicesAmt |
| Management And General | $2,720 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,152 | TotalAmt |
| Program Services | $8,152 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,200 | TotalAmt |
| Management And General | $28,200 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,000 | TotalAmt |
| Program Services | $125,000 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Supply | $119,080 | $119,080 | |
| Uniforms | $8,786 | $8,786 | |
| Food Purchases | $88,274 | $83,854 | $4,420 |
| Instructional Supply | $2,392 | $2,392 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,396 | TotalAmt |
| Program Services | $64,396 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $729,751 | TotalAmt |
| Program Services | $654,293 | ProgramServicesAmt |
| Management And General | $75,458 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,519 | BOYAmt |
| EOY | $258,276 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,659,829 | BOYAmt |
| EOY | $2,659,829 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $850 | BOYAmt |
| EOY | $976 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | 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 | $5,386,239 | BOYAmt |
| EOY | $6,176,592 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,839 | BOYAmt |
| EOY | $43,293 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,293,276 | BOYAmt |
| EOY | $9,138,966 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,929,577 | BOYAmt |
| EOY | $3,113,790 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,200 | BOYAmt |
| EOY | $4,200 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,933,777 | BOYAmt |
| EOY | $3,117,990 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,407 | BOYAmt |
| EOY | $479,783 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,283,092 | BOYAmt |
| EOY | $5,541,193 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,359,499 | BOYAmt |
| EOY | $6,020,976 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,293,276 | BOYAmt |
| EOY | $9,138,966 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $426,607 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $234,870 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $977,783 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $554,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $433,975 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $471,219 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $537,986 | CurrentTaxYearAmt |
| Total | $2,975,393 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $977,783 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $554,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $433,975 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $471,219 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $537,986 | CurrentTaxYearAmt |
| Total | $2,975,393 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $132,646 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,842,747 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $98,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $125,960 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $109,696 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,669 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117,066 | CurrentTaxYearAmt |
| Total | $558,564 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $143,811 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,830 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $77,651 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $91,333 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,326 | CurrentTaxYearAmt |
| Total | $537,951 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,071,908 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,487,618 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.6981 | PublicSupportCY170Pct |
| Public Support PY170 | 0.7256 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 17597.0, COLUMN B - 4668.0, COLUMN C - 160.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 22425.0; DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 126214.0, COLUMN B - 98162.0, COLUMN C - 77491.0, COLUMN D - 91333.0, COLUMN E - 122326.0, COLUMN F - 515526.0; | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Liability under split interest agreements | Desc |
| Amt | $4,200 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,200 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,445,661 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $234,870 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $54,433 | OtherRevenueAmt |
| Revenue Not Reported | $289,303 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,156,358 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,156,358 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $784,184 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $54,433 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $54,433 | ExpensesNotReportedAmt |
| Expenses Subtotal | $729,751 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $729,751 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The Foundation has been granted tax-exempt status by the Internal Revenue Service pursuant to code section 501(c)(3) and also by the California revenue and tax code section 23701e. The Foundation has accounted for uncertainty in income taxes as required by the Accounting for Uncertainty in Income Taxes Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification. The Foundation uses a comprehensive model for recognizing, measuring, presenting and disclosing in the financial statements tax positions taken or expected to be taken on a tax return. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The effect of applying this model and the resulting identification of uncertain tax positions, if any, were not considered significant for financial reporting purposes. Management does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Interest and penalties on tax assessments are classified as an expense when incurred. The Foundation would recognize any interest and penalties related to unrecognized tax benefits in tax expense. During the year ended June 30, 2018, the Foundation did not recognize any interest or penalties. The Foundation is subject to the filing of U.S. Federal and California informational returns. Federal returns for 2014 through 2016 and California returns for 2013 through 2014 are currently open for potential Federal and State examination. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | FUNDRAISING EVENT EXPENSES - 54433 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | FUNDRAISING EVENT EXPENSES - 54433 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Winter Buffet | Event1Nm |
| Gross Receipts Event1 | $18,109 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $5,400 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $12,709 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $707 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $3,550 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $905 | OtherDirectExpensesEvent1Amt |
| Event2 | Agriculture Fundraiser | Event2Nm |
| Gross Receipts Event2 | $50,192 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $10,180 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $40,012 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $86 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $4,743 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $6,544 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 19 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $79,845 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $10,240 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $69,605 | GrossRevenueOtherEventsAmt |
| Rent Fclty Costs Other Events | $1,649 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $6,664 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $29,585 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $148,146 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $25,820 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $122,326 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $2,442 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $14,957 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $37,034 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $54,433 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $67,893 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships, Awards & Grants | GrantTypeTxt |
| Recipient | 116 | RecipientCnt |
| Cash Grant | $36,124 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | FOR 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 THE 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr Kathy Hart | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Secretary, Treasurer & Director #6 | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $254,022 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $25,267 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $12,499 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $291,788 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 15a COMPENSATION OF TOP MANAGEMENT OFFICIAL | 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, Line 15b COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES | THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION SO THIS ANSWER HAS BEEN INTENTIONALLY ANSWERED "NO". |
| Form 990, Part VI, Line 12a CONFLICT OF INTEREST POLICY | 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 DISTRICTS POLICY ON CONFLICTS OF INTEREST. |
| Form 990, Part VI, Line 13 WHISTLEBLOWER POLICY | DUE TO THE SIZE OF THE ORGANIZATION, THE ORGANIZATION DOES NOT FEEL A WHISTLEBLOWER POLICY IS NECESSARY AT THIS TIME. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE ORGANIZATIONS MANAGEMENT GROUP REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS. ORGANIZATIONAL REVIEWERS CONSIST OF: CHRIS NGUYEN, VP OF ADMINISTRATIVE SERVICES, AND KATHY HART, SUPERINTENDENT/PRESIDENT. Form 990 was then distributed to the full board of directors prior to filing with the IRS. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION PUBLISHES ONLINE ALL BOARD POLICIES, GOVERNING DOCUMENTS, AUDIT REPORTS AND FINANCIAL STATEMENTS. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | - Total Revenue: 43371, Related or Exempt Function Revenue: 43371, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part IX, Line 11g Other Fees | Other contractual fees and services - Total Expense: 111144, Program Service Expense: 111144, Management and General Expenses: , Fundraising Expenses: ; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5151 PACIFIC AVENUE | AddressLine1Txt |
| City | STOCKTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941044400 | EIN |
| Primary Activities | SCHOOL DISTRICT | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(1) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |