2019-05-14T09:29:09-05:00 2018-08-31 GRANT THORNTON LLP 100 EAST WISCONSIN AVENUE MILWAUKEE WI 53202 990 2017-09-01 237326612 Dallas County Community College District Foundation Inc % TERENCE MCDANIEL DALL 2143781531 1601 S LAMAR STREET DALLAS TX 75215 PYEPER WILKINS Executive Director 2143781537 2019-05-13 true Michelle L Weber P00556798 4142898200 65.229.28.136 48105820191345000001 2019-05-14 P EE0445AAFC7BCEACA6A025D08834C35C00D758E8 6098D55FF0E7CCF9C3E403A7CE8C578524A243B8 2017 2019-02-21 02:37:17Z PYEPER WILKINS 1601 S LAMAR STREET DALLAS TX 75215 19522156 false X WWW.FOUNDATION.DCCCD.EDU X 1973 TX ENHANCE THE LEVEL OF ACHIEVEMENT AND EXCELLENCE OF THE DCCCD BY PROVIDING SCHOLARSHIPS, SUPPORTING THE DEVELOPMENT OF FACULTY AND STAFF AND SUPPORTING INNOVATION. 16 16 2 16 0 8976109 3013478 0 0 1292192 4628283 0 0 10268301 7641761 2598825 3812852 0 0 0 0 0 0 12241 785693 546249 3384518 4359101 6883783 3282660 52907636 58129004 198570 1643282 52709066 56485722 X DALLAS COUNTY COMMUNITY COLLEGE DISTRICT FOUNDATION, INC. ("THE FOUNDATION") ENHANCES THE LEVEL OF ACHIEVEMENT AND EXCELLENCE OF THE DALLAS COUNTY COMMUNITY COLLEGE DISTRICT ("DCCCD") BY PROVIDING SCHOLARSHIPS, SUPPORTING THE PROFESSIONAL DEVELOPMENT OF FACULTY AND STAFF AND FURTHERING INNOVATION IN THE EDUCATIONAL PROGRAMS OF THE DCCCD. false false 2084385 2084385 The Foundation offers scholarship opportunities annually to students at the seven colleges of the DCCCD. Scholarship awards are based on academic excellence, achievement, leadership, goals and/or other factors. Approximately 2,900 students received financial support through scholarships and scholarship initiatives. 1923467 1728467 The Foundation maintains funds designated for use by DCCCD faculty and staff for professional development opportunities, program support and innovation. Approximately 7,343 DCCCD faculty and staff benefited from the use of these funds. 4007852 true true false true false false false false false true false true false false false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 46 0 true 2 true false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true false false false X X TERENCE MCDANIEL 2143781531 1601 SOUTH LAMAR STREET DALLAS TX 75215 DEBBIE TAYLOR CHAIRMAN 1.0 0.0 X X 0 0 0 HUNTER HUNT IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 BRIAN OLSON Dir-thru 12/17;Sec-as of 01/18 1.0 0.0 X X 0 0 0 RUBEN E ESQUIVEL SECRETARY - THRU 12/17 1.0 0.0 X X 0 0 0 SCOTT LETIER TREASURER 1.0 0.0 X X 0 0 0 LYNN MCBEE OFFICER 1.0 0.0 X X 0 0 0 JC MONTGOMERY JR OFFICER - THRU 12/17 1.0 0.0 X X 0 0 0 Sally B Berry Director - THRU 12/17 1.0 0.0 X 0 0 0 MICHAEL D BROWN Director - THRU 12/17 1.0 0.0 X 0 0 0 TONIKA CLAYTON DIRECTOR - AS OF 01/18 1.0 0.0 X 0 0 0 TOM CORCORAN DIRECTOR 1.0 0.0 X 0 0 0 CHRISTOPHER DUROVICH DIRECTOR - AS OF 01/18 1.0 0.0 X 0 0 0 REGEN FEARON DIRECTOR - AS OF 01/18 1.0 0.0 X 0 0 0 GABRIEL FLORES DIRECTOR 1.0 0.0 X 0 0 0 VALERIE E FREEMAN Director - THRU 12/17 1.0 0.0 X 0 0 0 JOSEPH M GRANT Director - THRU 12/17 1.0 0.0 X 0 0 0 DOUGLAS D HAWTHORNE DIRECTOR 1.0 0.0 X 0 0 0 MARY JALONICK DIRECTOR - AS OF 01/18 1.0 0.0 X 0 0 0 MARGO R KEYES Director - THRU 12/17 1.0 0.0 X 0 0 0 AK MAGO Director - THRU 12/17 1.0 0.0 X 0 0 0 CLINT MCDONNOUGH DIRECTOR 1.0 0.0 X 0 0 0 RAAMEL MITCHELL DIRECTOR - AS OF 01/18 1.0 0.0 X 0 0 0 MIKE A MYERS Director - THRU 12/17 1.0 0.0 X 0 0 0 B MARK PAUL DIRECTOR 1.0 0.0 X 0 0 0 GAY F SOLOMON DIRECTOR - THRU 12/17 1.0 0.0 X 0 0 0 ROBERT L THORNTON III DIRECTOR - THRU 12/17 1.0 0.0 X 0 0 0 MARGARET D WILDENTHAL DIRECTOR 1.0 0.0 X 0 0 0 PYEPER WILKINS EXECUTIVE DIRECTOR 40.0 0.0 X 170680 0 20046 Terrence McDaniel Director of Finance 40.0 0.0 X 91174 0 24057 261854 0 44103 1 false true true Commit2Dallas 2501 Oaklawn Avenue Suite 800 DALLAS TX 75219 Consultant 195000 1 938245 2075233 3013478 0 1595419 1595419 0 0 0 0 0 14913259 11880395 3032864 3032864 3032864 0 0 0 0 0 0 0 0 0 0 7641761 4628283 0 3812852 3812852 0 0 0 0 0 0 0 0 0 10611 10611 22896 22896 0 0 69714 69714 195000 195000 47318 47318 5455 4009 1446 121384 121384 0 0 0 0 20335 17074 3261 0 0 0 6193 6193 DONOR EVENTS/SPECIAL EVENTS 20695 16002 4693 COMMUNITY REPRESENTATION 19382 17804 1578 MISCELLANEOUS EXPENSES 7266 6003 1263 4359101 4007852 339008 12241 471977 957096 13995092 8886913 295148 195148 0 0 0 0 0 0 0 0 0 0 0 3203 0 0 32707258 42647712 5349709 5282206 0 0 0 0 88452 156726 52907636 58129004 42711 34183 155859 1609099 0 0 0 0 0 0 0 0 0 0 0 0 0 0 198570 1643282 X 2734334 4868613 17185427 18596531 32789305 33020578 52709066 56485722 52907636 58129004 3282660 493996 X false true X true false X 2048198 4313065 3039246 8976109 3013478 21390096 0 0 2048198 4313065 3039246 8976109 3013478 21390096 2736562 18653534 949108 1509120 962927 729036 1595419 5745610 0 18 18 27135724 0.68742 0.70773 X 4359101 4359101 367955 91989 286408 297631 319226 367955 1271220 1906830 10000 10000 71602 74408 79806 91989 317805 476708 Lobbying Schedule C, Part II-A There were no lobbying expenditures for fiscal year 2018. 44348840 219181 2743990 554356 993003 45764652 36717974 5264752 2844714 463748 14852 44348840 34939135 790483 1309187 312160 8671 36717974 34570464 1436659 -425710 352712 -2600 35231301 31547775 86625 3306892 370698 130 34570464 0.72153 0.27847 false false FIXED INCOME FUND PARTNERSHIP 5282206 F 5282206 0 0 X 9338522 493996 1202765 1696761 7641761 7641761 5561866 1202765 1202765 4359101 4359101 ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 EARNINGS FROM ENDOWMENTS ARE USED TO ENHANCE THE LEVEL OF ACHIEVEMENT AND EXCELLENCE OF The DCCCD BY PROVIDING SCHOLARSHIPS, SUPPORTING THE PROFESSIONAL DEVELOPMENT OF FACULTY AND STAFF, AND FURTHERING INNOVATION IN THE EDUCATIONAL PROGRAMS OF THE DCCCD. FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE. THUS, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE FOUNDATION FOLLOWS THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FOUNDATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE FOUNDATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS AS OF THAT DATE. THE FOUNDATION DOES NOT BELIEVE THERE IS ANY UNCERTAINTY WITH RESPECT TO ITS TAX POSITION WHICH WOULD RESULT IN A MATERIAL CHANGE TO THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO INCOME TAX EFFECTS WITH RESPECT TO ITS FINANCIAL STATEMENTS. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL AUTHORITIES FOR YEARS PRIOR TO AUGUST 31, 2015. FOR STATE AUTHORITIES, THE STATUTE OF LIMITATIONS IS GENERALLY THREE OR FOUR YEARS; HOWEVER, THE STATUTE OF LIMITATIONS WILL REMAIN OPEN FOR ANY STATE RETURNS NOT FILED. ON DECEMBER 22, 2017, THE UNITED STATES ENACTED TAX REFORM LEGISLATION COMMONLY KNOWN AS THE TAX CUTS AND JOBS ACT OF 2017 (THE "ACT"), RESULTING IN SIGNIFICANT MODIFICATIONS TO EXISTING TAX LAW. THERE WERE NO MATERIAL EFFECTS ON THE FOUNDATIONS FINANCIAL STATEMENTS AS A RESULT OF THE ACT. FOUNDATION MANAGEMENT IS EVALUATING THE ONGOING IMPACT OF THE ACT ON THE FOUNDATION. true Scholarships / Awards 2910 2084385 0 Professional Development 7343 1728467 0 Procedures for Monitoring Use of grant funds in the U.S. SCHEDULE I, PART I, LINE 2 SCHOLARSHIPS AWARDED BY THE FOUNDATION HAVE ESTABLISHED CRITERIA AND ELIGIBILITY REQUIREMENTS. FOUNDATION STAFF REVIEWS SCHOLARSHIP APPLICANTS' ELIGIBILITY BEFORE AWARDS ARE MADE. PAYMENT FOR GRANT EXPENDITURES ARE PROCESSED AFTER REVIEW AND APPROVAL BY THE GRANT MANAGER, COLLEGE LEVEL SUPERVISORS AND THE FOUNDATION ACCOUNTING STAFF. Number of Recipients SCHEDULE I, PART III, COLUMN B AN INDETERMINABLE NUMBER OF FACULTY AND STAFF RECEIVED DIRECT AND INDIRECT SUPPORT FROM GRANT ACTIVITIES DURING THE ACADEMIC YEAR. WE HAVE ESTIMATED THAT NUMBER AT 7,343 BASED ON THE NUMBER OF EMPLOYEES AT THE DCCCD. false false false false false false false false false PYEPER WILKINS EXECUTIVE DIRECTOR 161434 0 0 0 9246 0 11942 0 8104 0 190726 0 0 0 Terrence McDaniel Director of Finance 88271 0 0 0 2903 0 6949 0 17108 0 115231 0 0 0 Compensation from an unrelated organization Form 990, Part VII, Section A, Line 1 and/or schedule J, Part II The DCCCD, an unrelated organization, paid compensation for the executive director and director of finance for their services rendered to the foundation. THe foundation does not reimburse the DCCCD for this compensation. Number of Employees on Form w-3 Form 990, Part V, Line 2a The number of employees listed as being on form w-3 is the total employee count for the foundation. While the Dcccd is the common paymaster, the number of employees only includes the employee count for the foundation. EXECUTIVE COMMITTEE FORM 990, PART VI, LINE 1A THE EXECUTIVE COMMITTEE SHALL AT A MINIMUM CONSIST OF THE CHAIRMAN, CHAIR-ELECT, SECRETARY, TREASURER, IMMEDIATE PAST CHAIRMAN, CHAIRMAN OF THE INVESTMENT COMMITTEE (IF NOT NAMED IN THE PREVIOUS GROUP), AND SIX AT-LARGE DIRECTORS. TO ENSURE CONTINUITY, WHEN FEASIBLE, THE INCOMING CHAIR WILL BE RECOMMENDED/APPROVED BY THE LEADERSHIP COMMITTEE ONE YEAR PRIOR TO HIS/HER ASSUMING DUTIES. THE CHAIRMAN OF THE DCCCD BOARD OF TRUSTEES AND THE CHANCELLOR OF THE DCCCD SHALL BE NON-VOTING, EX-OFFICIO MEMBERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY AND POWERS OF THE BOARD OF DIRECTORS IN THE BUSINESS AND AFFAIRS OF THE FOUNDATION. THE FOREGOING SHALL NOT BE CONSTRUED AS AUTHORIZING ACTION BY THE EXECUTIVE COMMITTEE WITH RESPECT TO ANY ACTION WHICH, BY STATUTE, THE ARTICLES OF INCORPORATION OR THESE BYLAWS, IS REQUIRED TO BE TAKEN BY VOTE OR A SPECIFIED PROPORTION OF THE NUMBER OF DIRECTORS FIXED BY THESE BYLAWS, OR ANY OTHER ACTION REQUIRED OR SPECIFIED BY THE TEXAS NON-PROFIT CORPORATION ACT OR OTHER APPLICABLE LAWS OR BY THESE BYLAWS OR BY THE ARTICLES OF INCORPORATION TO BE TAKEN BY THE BOARD OF DIRECTORS AS SUCH. THE DESIGNATION OF THE EXECUTIVE COMMITTEE AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS OR ANY MEMBER THEREOF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM BY LAW. MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE APPOINTED BY THE BOARD OF DIRECTORS AT ITS ANNUAL MEETING AND, UNLESS SOONER DISCHARGED BY AFFIRMATIVE VOTE OF THE DIRECTORS, SHALL HOLD OFFICE UNTIL THEIR RESPECTIVE SUCCESSORS ARE APPOINTED AND QUALIFY OR UNTIL THEIR EARLIER RESPECTIVE DEATHS, RESIGNATION, RETIREMENTS OR DISQUALIFICATIONS. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B The director of finance works with an independent accounting firm to complete and review the Form 990 and related schedules. The board treasurer then reviews the document and it is made available to the full board prior to its submission to the IRS. CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C ON AN ANNUAL BASIS, ALL BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST STATEMENT DISCLOSING ANY POTENTIAL CONFLICT OF INTEREST. Statements are reviewed by the Director of Finance and Business Affairs of the Foundation. Any matter of question or interpretation that arises relating to the policy is referred to the executive director for decision and/or referral to the board of directors for decision, where appropriate. A determination is made and communicated with necessary individuals if any action must occur. IRS and GOVERNING DOCUMENTS FORM 990, PART VI, LINES 18 & 19 THE FOUNDATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE FOUNDATION'S FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE FOUNDATION'S WEBSITE, WWW.FOUNDATION.DCCCD.EDU.