LAS POSITAS COLLEGE FOUNDATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LAS POSITAS COLLEGE FOUNDATION (EIN 71-0942040)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-04
- IRS object ID
- 201801249349301720
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-04T19:36:26-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MKR ACCOUNTING | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6927 Saroni Drive | AddressLine1Txt |
| City | Oakland | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710942040 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Las Positas College Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LASP | BusinessNameControlTxt |
| Phone | 9254241010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945517623 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Marti Sutton | PersonNm |
| Person Title | Chair | PersonTitleTxt |
| Phone | 9254241010 | PhoneNum |
| Signature | 2018-05-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P01023106 | PTIN |
| Phone | 5103380692 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kenneth Cooper | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945517623 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,079,322 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.lpcfoundation | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | The mission of the Organization is to support and advance the college and its students. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 183 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $942,438 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,970,532 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,678 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,391 | CYProgramServiceRevenueAmt |
| PY Investment Income | $38,890 | PYInvestmentIncomeAmt |
| CY Investment Income | $70,034 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$43,375 | PYOtherRevenueAmt |
| CY Other Revenue | -$7,499 | CYOtherRevenueAmt |
| PY Total Revenue | $951,631 | PYTotalRevenueAmt |
| CY Total Revenue | $7,038,458 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $326,055 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $249,745 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $114,999 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $115,786 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $53,554 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $217,203 | PYOtherExpensesAmt |
| CY Other Expenses | $248,246 | CYOtherExpensesAmt |
| PY Total Expenses | $658,257 | PYTotalExpensesAmt |
| CY Total Expenses | $613,777 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $293,374 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,424,681 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,760,599 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,493,568 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $117,660 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $162,623 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,642,939 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,330,945 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To support and advance the College and its students through active resource development and effective community partnerships. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $435,779 | ExpenseAmt |
| Grant | $249,745 | GrantAmt |
| Revenue | $5,391 | RevenueAmt |
| Desc | The Foundation believes that affordable, high-quality education is critical to the success of the Tri-Valley; it also realizes that such education is not guaranteed through traditional, state funding. Accordingly, the Members of the Board are dedicated to pursuing alternative support for the College through grants, direct investments, and in-kind gifts from local businesses, industries and individuals.In this era of diminished public support, myriad aspects of a full, meaningful and attainable college experience, from drama, dance and forensics to student scholarships and staff professional development, have come to be considered almost "extras." Many vital and significant LPC activities and programs are not funded by tuition or the State of California. The basic cost of a California community college education is a remarkable bargain for students wishing to prepare for transfer to a four-year institution or for those who want career technical instruction. Class fees for residents are just $46 per credit. In actuality, however, the true actual and emotional costs of higher education must also include child care, transportation, and lost work and family time. Far and away the most easily quantified additional costs are for supplies, principally textbooks. A single text often costs in excess of $100 and can exceed $400. Sadly, these "extra" costs can force some students to attempt to take classes without a textbook or, worse, drop out of college. Making scholarships available to Las Positas College students is critical to their success. Each year the Las Positas College Foundation makes grants available to students based on need and/or academic achievement. Scholarships are most often offered to any student who qualifies but some are focused on special types of students. The most compelling cohort of the latter group is returning veterans - a population that has shown remarkable growth in the past several years.Beyond direct aid to students in the form of scholarships, The Las Positas College Foundation supports a broad array of programs that enhance the learning and collegiate experience of its students and ability of its faculty to be more effective. Examples of these other types of support are:Literary and Performing Arts:-LPC Express student newspaper -Campus and Community focused Literary Magazine, Anthology and feature magazine, Naked-Theater Performances of Drama, Dance and Music -Theater facilities sound system mixing board-Award winning Speech and Debate TeamBusiness: -Shark Tank contest for business studentsOther:- Tutorlink on campus peer tutoring programAthletics:-Uniforms and equipment for all Sports Programs, such as Men's and Women's Basketball, swimming and soccer -Equipment for the new Sports Complex (Gym, Fields, and Aquatics Center) Teaching and Learning Initiatives:-Staff Development -Faculty Enriched Programs -Student Government Textbook Loaner Program-Lecture Series such as Brain Awareness Week and the Campus Change NetworkEmerging Science Programs: -Laboratory equipment and associated upgrades -Science Complex equipment and Lab expendables Scholarships: One of the primary missions of the Foundation is to provide scholarships. To date over $600,000 has been awarded. This year the Foundation offers the new Mertes Scholarships for Performing Arts, Valley Care and Athletics. Performing Arts: The performing arts program and Las Positas College is support by the Foundation through Cycle Grants and special fundraising, including providing Applied Music Lessons to help students complete this graduation requirement. Scholarships are provided for performing arts students continuing 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. Business: A new scholarship is being provided for a business major student. Tutoring: 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. 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 provide support for student success, teaching and learning effectiveness and campus community development. Emerging Science Programs: The Foundation works with the community laboratories to enhance science education through events such as the Science and Engineering Seminar Series and the Sandia Science Bowl for middle school students. 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 | $435,779 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | 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 | The Organization | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9254241014 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945517623 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Martha Sutton | ||||||
| Treasurer & Chair Elect | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Stephanie Beasly | ||||||
| Chair | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Roanna Bennie | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Lori Souza | ||||||
| Vice Chair, Events | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Eduardo Salaz | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Ott | ||||||
| Vice President, Board Develop. | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jim Bono | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ralph Kokka | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lynn Seppala | ||||||
| Immediate Past Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Donald Lancaster | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kareen Knowles | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Amrita Natt | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kenneth Cooper | ||||||
| Executive Director | 40.00 | Yes (X) | $93,841 | $46,400 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $93,841 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $46,400 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $125,848 | FundraisingAmt |
| All Other Contributions | $6,844,684 | AllOtherContributionsAmt |
| Noncash Contributions | $21,622 | NoncashContributionsAmt |
| Total Contributions | $6,970,532 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Textbook loan fees | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $5,391 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,391 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,391 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,034 | TotalRevenueColumnAmt |
| Exclusion | $70,034 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $33,365 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $125,848 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $40,864 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,499 | TotalRevenueColumnAmt |
| Exclusion | -$7,499 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,038,458 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,391 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $62,535 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,745 | TotalAmt |
| Program Services | $249,745 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,729 | TotalAmt |
| Program Services | $13,346 | ProgramServicesAmt |
| Management And General | $23,355 | ManagementAndGeneralAmt |
| Fundraising | $30,028 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,112 | TotalAmt |
| Program Services | $785 | ProgramServicesAmt |
| Management And General | $26,327 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,945 | TotalAmt |
| Program Services | $2,930 | ProgramServicesAmt |
| Management And General | $12,423 | ManagementAndGeneralAmt |
| Fundraising | $6,592 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,858 | TotalAmt |
| Management And General | $42,858 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,497 | TotalAmt |
| Program Services | $29,697 | ProgramServicesAmt |
| Fundraising | $800 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,079 | TotalAmt |
| Program Services | $10,867 | ProgramServicesAmt |
| Fundraising | $6,212 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,914 | TotalAmt |
| Program Services | $46,631 | ProgramServicesAmt |
| Management And General | $1,054 | ManagementAndGeneralAmt |
| Fundraising | $3,229 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,270 | TotalAmt |
| Program Services | $8,325 | ProgramServicesAmt |
| Management And General | $9,945 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,963 | TotalAmt |
| Program Services | $19,439 | ProgramServicesAmt |
| Management And General | $524 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,125 | TotalAmt |
| Program Services | $6,418 | ProgramServicesAmt |
| Management And General | $74 | ManagementAndGeneralAmt |
| Fundraising | $633 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700 | TotalAmt |
| Management And General | $700 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Events | $41,138 | $41,138 | ||
| Other expenses | $13,796 | $6,339 | $6,421 | $1,036 |
| Bank charges | $5,806 | $119 | $688 | $4,999 |
| Taxes and licenses | $100 | $75 | $25 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $613,777 | TotalAmt |
| Program Services | $435,779 | ProgramServicesAmt |
| Management And General | $124,444 | ManagementAndGeneralAmt |
| Fundraising | $53,554 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,225 | BOYAmt |
| EOY | $160,887 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,524,426 | BOYAmt |
| EOY | $8,230,483 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,000 | BOYAmt |
| EOY | $100,250 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,948 | BOYAmt |
| EOY | $1,948 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,760,599 | BOYAmt |
| EOY | $8,493,568 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,660 | BOYAmt |
| EOY | $162,623 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,660 | BOYAmt |
| EOY | $162,623 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$31,052 | BOYAmt |
| EOY | $68,744 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,372,438 | BOYAmt |
| EOY | $1,110,648 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,553 | BOYAmt |
| EOY | $7,151,553 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,642,939 | BOYAmt |
| EOY | $8,330,945 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,760,599 | BOYAmt |
| EOY | $8,493,568 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $6,424,681 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $263,325 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $503,957 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $927,947 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $495,341 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $942,437 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,982,033 | CurrentTaxYearAmt |
| Total | $9,851,715 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $503,957 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $927,947 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $495,341 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $942,437 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,982,033 | CurrentTaxYearAmt |
| Total | $9,851,715 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $290,428 | SubstantialContributorsTotAmt |
| Public Support Total170 | $9,561,287 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,607 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,169 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,054 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,094 | CurrentTaxYearAmt |
| Total | $207,814 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $13,678 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,391 | CurrentTaxYearAmt |
| Total | $19,069 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,078,598 | TotalSupportAmt |
| Public Support CY170 | 0.94870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.78160 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part VI, List of Unusual Grants: | Description: See part VI Date: 12/16/16 Amount: 1500000. Description: See part VI Date: 03/01/17 Amount: 4300000. Description: See part VI Date: 03/09/17 Amount: 600000. |
| Schedule A - Unusual Grants | A bequest was received from the Mertes Family Trust in 2016. However, the full amount of the bequest was not measureable and could not be recorded during the previous tax year. Subsequently, the organization received a total of $6,850,000, with the initial $450,000 deposited in May 2016 and the remaining $6,400,000 in December 2016 and May 2017. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $314,369 | BeginningYearBalanceAmt |
| Contributions | $6,850,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$12,816 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,151,553 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $335,494 | BeginningYearBalanceAmt |
| Contributions | $4,251 | ContributionsAmt |
| Investment Earnings Or Losses | -$25,376 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $314,369 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $344,025 | BeginningYearBalanceAmt |
| Contributions | $4,491 | ContributionsAmt |
| Investment Earnings Or Losses | -$13,022 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $335,494 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $306,425 | BeginningYearBalanceAmt |
| Contributions | $4,318 | ContributionsAmt |
| Investment Earnings Or Losses | $33,282 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $344,025 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $289,741 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $16,684 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $306,425 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,354,147 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $263,325 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $11,500 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $40,864 | OtherRevenueAmt |
| Revenue Not Reported | $315,689 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,038,458 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,038,458 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $666,141 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $11,500 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $40,864 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $52,364 | ExpensesNotReportedAmt |
| Expenses Subtotal | $613,777 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $613,777 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| Part X, Line 2: | Each year managment 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. |
| Part XI, Line 2d - Other Adjustments: | Direct Fundraising Expenses |
| Part XII, Line 2d - Other Adjustments: | Direct Fundraising Expenses |
| Sch D, Page 4, Part XI, Ln 2d | Direct fundraising expenses are deducted directly from fundraising gross income on Form 990, Page 9, Part VIII Statement of Revenue (see ln 8b). |
| Sch D, Page 4, Part XII, Ln 2d | Direct fundraising expenses are deducted directly from fundraising gross income on Form 990, Page 9, Part VIII Statement of Revenue (see ln 8b) and thus are not part of total expenses shown on this tax return. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Best of the Best Gala | Event1Nm |
| Gross Receipts Event1 | $105,789 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $86,719 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $19,070 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $5,716 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $13,469 | OtherDirectExpensesEvent1Amt |
| Event2 | CV4 | Event2Nm |
| Gross Receipts Event2 | $53,424 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $39,129 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $14,295 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $13,884 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $7,795 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $159,213 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $125,848 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $33,365 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $19,600 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $21,264 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $40,864 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$7,499 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Faculty Grants | 2 | $8,049 |
| Student Scholarships | 202 | $241,696 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The 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 12c | The conflict of interest code is updated by each board member on an annual basis. |
| Form 990, Part VI, Section B, line 15 | Management 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 19 | All governing documents, conflict of interest policy, financial statements and the Form 990 are available at the Organization's offices upon request. |
| Form 990, Part XII, Line 2c: | The organization has an audit committee that oversees the audit and the work of the independent auditors. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Las Posita College | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94551 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941670563 | EIN |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Public Charity Status | School | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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