2018-04-16T14:00:12-05:00 2017-06-30 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2016-07-01 237367633 San Joaquin Delta Community College Foundation SANJ 2099545032 5151 Pacific Avenue Stockton CA 95207 Kathy Hart Treasurer 2018-04-16 true Nicole Bencik P00756195 9164411000 2016 2021-01-29 14:40:06Z Kathy Hart 5151 Pacific Avenue Stockton CA 95207 2673220 false X http://www.deltacollege.edu/div/president/foundation.html X 1973 CA 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. 11 8 0 325 0 0 433975 471319 420202 333432 135562 139094 23902 43111 1013641 986956 683235 361852 0 0 0 0 0 0 0 634660 616730 1317895 978582 -304254 8374 7432321 8293276 2474158 2933777 4958163 5359499 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. false false 901382 361852 333432 Delta College Foundation worked in collaboration with San Joaquin Delta College to facilitate Passport to College program which targeted more than 12,000 fifth grade students enrolled in public schools within the College's services area in 2006-07. The program implemented college fee waivers for the period from fall 2014 though spring 2017. Over 1,700 students have attended Delta College through the Passport to College program. In comparison to their peers, Passport to College students showed: greater persistence rates, units attempted & completed; cumulatively completed almost twice as many units; had an eight percent higher three-year graduation rate while working on degrees and certificates. Foundation has several councils under 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 450 student-athletes participated in Delta Athletic team classes & practices with 345 completing a season of competition. There were over 70 employees and volunteers working in the Delta athletic department in 2016. 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 50 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. 901382 true true false false false false false false false false false false false false true true true true false false false false false false true false false false true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false X 11 8 false false false false false false false true true false false true false false true false false false CA X Jeff Menge 2099545061 5151 PACIFIC AVENUE STOCKTON CA 95207 Jeff L Wright President & Director #4 1.0 X X 0 0 0 Patrick Doyle Vice President & Director #10 1.0 X X 0 0 0 Dr Kathy Hart Treasurer & Director #6 1.0 40.0 X X 0 246276 37706 Dr Moses Elam Director - Partial Year 1.0 X 0 0 0 Charles Bloch Director #1 1.0 X 0 0 0 Susan Grupe DePolo Director #2 1.0 X 0 0 0 Carl Toliver Director #3 1.0 X 0 0 0 Dr Elizabeth Blanchard Director #5 1.0 X 0 0 0 Richard Vasquez Director #7 1.0 1.0 X 0 4800 8958 Steve Castellanos Alternate Director #7 1.0 1.0 X 0 4800 19641 Tom Patti Director #8 1.0 X 0 0 0 Claudia Moreno Director #9 1.0 1.0 X 0 0 0 0 255876 66305 0 false true false 0 X 16183 43111 228667 183358 6659 471319 Culinary Arts Program 611600 86095 86095 Learning in Retirement Tours 900099 23982 23982 Athletics Councils 900099 130294 130294 Music Festivals 900099 26397 26397 66664 66664 0 0 333432 107669 107669 0 0 1669467 1638042 31425 0 31425 31425 91333 43111 48222 43111 43111 0 0 0 0 0 986956 333432 0 182205 X 361852 361852 34002 34002 124001 124001 0 0 9380 9380 3154 3154 1300 1300 5640 5640 82253 75519 6734 9215 9215 22746 22746 125000 125000 Supply 107775 107775 Uniforms 2612 2612 Food Purchases 57616 48098 9518 Instructional Supply 14337 14337 17699 13499 4200 0 978582 901382 77200 0 184000 200519 2659829 2659829 17967 850 0 0 0 0 0 0 0 4523646 5386239 46879 45839 0 0 0 7432321 8293276 2465946 2929577 8212 4200 2474158 2933777 X 72407 76407 4885756 5283092 4958163 5359499 7432321 8293276 8374 392962 0 X false true X true false X 1022849 977783 554430 433975 471219 3460256 0 0 1022849 977783 554430 433975 471219 3460256 195601 3264655 73619 98173 125960 109696 107669 515117 0 108045 143811 102830 77651 91333 523670 4499043 459018 0.7256 0.7028 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 22293.0, COLUMN B - 17597.0, COLUMN C - 4668.0, COLUMN D - 160.0, COLUMN E - 0.0, COLUMN F - 44718.0; DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 85752.0, COLUMN B - 126214.0, COLUMN C - 98162.0, COLUMN D - 77491.0, COLUMN E - 91333.0, COLUMN F - 478952.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Liability under split interest agreements 4200 4200 X 1428140 392962 0 392962 1035178 -48222 -48222 986956 1026804 48222 48222 978582 0 0 978582 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, 2016, 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 2013 through 2016 and California returns for 2012 through 2016 are currently open for potential Federal and State examination. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Direct fundraising expenditures - -48222 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Direct fundraising expenditures - 48222 Winter Buffet 20928 6990 13938 1306 4363 1321 Golf Tournament 53184 25580 27604 518 1506 18 60332 10541 49791 4301 4700 30207 134444 43111 91333 5607 9581 33034 48222 43111 true Scholarships, Awards & Grants 87 47464 Student Fees - Passport to College program 341 314388 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. false false false false false false false false false Dr Kathy Hart Treasurer & Director #6 0 246276 0 0 0 0 0 25267 0 12439 0 283982 0 0 Form 990, Part VI, Line 15a COMPENSATION OF TOP MANAGEMENT OFFICIAL THERE IS NO TOP MANAGEMENT OFFICIAL THAT IS COMPENSATED BY THE ORGANIZATION. 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: TONI SOMMER, INTERIM VP OF ADMINISTRATIVE SERVICES, AND KATHY HART, SUPERINTENDENT/PRESIDENT. The 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 All others - Total Revenue: 66664, Related or Exempt Function Revenue: 66664, 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: 124001, Program Service Expense: 124001, Management and General Expenses: , Fundraising Expenses: ; SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT 5151 PACIFIC AVENUE STOCKTON CA 95207 941044400 SCHOOL DISTRICT CA 501(c)(1) NA false false true false false true false false false false false false false false true true false false false false