2017-11-14T14:43:12-06:00 2016-12-31 954557617 Harrington Group CPAs LLP 234 East Colorado Blvd Suite M150 Pasadena CA 91101 990 2016-01-01 330748536 The Community Foundation COMM 9512417777 3700 Sixth Street Suite 200 Riverside CA 92501 Paula Myles Interim President & CEO 9512417777 2017-11-14 1 Sean E Cain CPA P01612986 6264036801 64.88.174.3 2017-11-14 12:43:00 PS P 845553ED8369ABA0019CCBCF8B15CABDD0ADF960 327B8E77D923B131968BDE4791CDB5747ABF439E 2016 2017-02-10 21:41:12Z Paula Myles 3700 Sixth Street Suite 200 Riverside CA 92501 19976722 0 X WWW.THECOMMUNITYFOUNDATION.NET X 1997 CA Strengthening Inland Southern California through Philanthropy. 21 21 14 50 0 0 16674924 7901208 0 0 3231946 2413042 3110 0 19909980 10314250 8004771 11283318 0 0 1008848 1142475 0 0 632886 486198 572567 9499817 12998360 10410163 -2684110 91628259 92287619 19590631 19869631 72037628 72417988 X The mission of The Community Foundation is strengthening Inland Southern California through Philanthropy. 0 0 11145960 10795841 General GrantmakingIn 2016, The Community Foundation (TCF) awarded over $10 million in grants and scholarship. Of the $10 million, over $2.7 million were scholarships; over $8 million were grants to nonprofits. Funds were awarded to a broad spectrum of nonprofits in our 29,000 square miles, two-county region. Major program areas of our 2016 funding include: Education $2,796,312: In addition to our various individual scholarship programs, each of the 27 accredited 2 or 4 year college or universities in our service area receive scholarship distributions to award to worthy students, based on an enrollment formula. We also provide funding for non-scholarship educational expenses.Children, Youth, and Families $1,121,381: Used to enhance opportunities to promote academic achievement and positive youth development and develop family support services that foster learning and growth.Health and Human Services $3,046,688: Used to support programs that promote access to healthcare for all residents and helping individuals and families obtain basic services to promote an improved quality of life.Civic, Public & Environmental Benefit $2,771,340: Used to support projects that promote a sense of community, civic engagement, and sustainable communities.Arts and Culture $185,887: Used to encourage creative expression and provide opportunities for enjoyment of cultural activities and art forms.OTHER GRANTMAKING Several other programs at TCF make grants to nonprofits each year. The following is a description of some of those programs and the total grants made in 2016.Field of Interest Funds $137,630: Grants from Field of Interest Funds are restricted to a specific program area or geographic area. Those restrictions are set by the fund donors. The current field of interest funds that accept competitive proposals include: " Irene S. Rockwell Fund - Benefits the residents of the city of Perris. " James Bernard and Mildred Jordan Tucker Fund - Benefits wheelchair users. (ADA compliance projects are eligible.) " Seraphim Fund - Aids women and children, including the economically disadvantaged, victims of domestic abuse, and those suffering from physical or mental illness or substance abuse. " Fred and Eva V. Stebler Fund - Provides funds for the treatment and care of indigent children in Riverside County, with a strong emphasis on children with special needs. Community Impact Fund $236,204: The Community Impact Fund comprises the Foundation's unrestricted grantmaking. As an outcome of our 2014 strategic plan, the competitive grantmaking focus of the Community Impact Fund changed from program support to capacity building beginning in 2016. Capacity building support is intended to enable an organization to carry out its mission by strengthening organizational capacity, effectiveness, and sustainability. Capacity building funds provide an opportunity for nonprofits to reflect, learn, and take action in developing short and/or long-term, sustainable solutions to challenges they face in addressing critical community needs. Capacity building is considered to be activities that strengthen the performance of a nonprofit organization to better meet its mission and purpose. Activities include: Training/Workshops such as Board of Governance, Fund Development, Leadership, Advocacy, Logic Models, Finance/Budgets, Evaluation, Marketing, Technology, Social Media, Branding, HR, etc. In 2016 we offered two types of grants: One-Year Responsive and Multi-Year.Herdina Fund $75,000: This fund is specifically for the payment of veterinary fees and costs incurred by needy senior citizens in the care and treatment of their animals. Seniors applying for benefits must be over the age of 65 and demonstrate a financial need for such assistance. Idyllwild Community Fund $17,639: The Idyllwild Community Fund makes grants to programs that improve the quality of life for residents of Idyllwild. Funding preference is given to the following areas: Human Services, Environment and Emergency Preparedness. S.L. Gimbel Foundation Fund $3,854,255: The mission of the S.L. Gimbel Foundation Fund is to enhance the quality of life for people and animals by providing effective support in the Founder's specific fields of interest locally, nationwide and internationally. Program interest areas include: Health, Environmental Protection and Enhancement, Animal Protection, Education, Human Dignity. Willmas Charitable Trust Fund $175,000: The Willmas Charitable Trust primarily benefits residents of the High Desert of San Bernardino County. The Trust explicitly states that "no part of the Fund shall be distributed or granted: (a) to any organization that advocates or provides abortion services (b) to provide services to benefit persons who are homeless; or (c) for scholarship purposes." 695692 487477 From the beginning, our core competencies have been raising funds, stewarding funds, and distributing funds through grantmaking. As we expand and grow, we will continue to satisfy our mission through these core skills. Additionally, we participate in work outside our core competencies and we call that work Community Leadership. (Continued on Schedule O) 11841652 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 31 0 1 14 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X Paula Myles Interim President & CEO 9512417777 3700 Sixth Street Suite 200 Riverside CA 92501 Philip Savage IV Chair of the Board 4.00 X X 0 0 0 Sean Varner Vice Chair of the Board 4.00 X X 0 0 0 Sergio Bohon Secretary of the Board 4.00 X X 0 0 0 Pat Spafford Chief Financial Officer 4.00 X X 0 0 0 Glenda Bayless Director (term end 5/16) 2.00 X 0 0 0 Paulette Brown-Hinds Director 2.00 X 0 0 0 Rabbi Hillel Cohn Director 2.00 X 0 0 0 James Cuevas Director 2.00 X 0 0 0 Paul Granillo Director 2.00 X 0 0 0 Stanley Grube Director 2.00 X 0 0 0 Kirk Harns Director 2.00 X 0 0 0 Fred Jandt Director 2.00 X 0 0 0 Andrew Jaramillo Director 2.00 X 0 0 0 Albert Karnig Director 2.00 X 0 0 0 Matt Pim Director 2.00 X 0 0 0 Teresa Rhyne Director 2.00 X 0 0 0 Kathleen Sawa Director 2.00 X 0 0 0 Henry Shannon Director 2.00 X 0 0 0 Tamara Sipos Director 2.00 X 0 0 0 Beverly Stephenson Director 2.00 X 0 0 0 Randall Tagami Director 2.00 X 0 0 0 Diane Valenzuela Director 2.00 X 0 0 0 Jonathan Lorenzo Yorba President & CEO 45.00 X 139661 0 14494 Celia Cudiamat EVP - Programs 45.00 X 115610 0 5202 Paula Myles VP Finance/Administration 45.00 X 89564 0 17133 LeeAnn Faucet VP Philanthropic Services 45.00 X 94492 0 11326 439327 0 48155 2 0 1 0 0 136399 186537 7578272 7901208 1557318 1557318 10402244 9546520 855724 855724 855724 115952 136399 115952 0 10314250 0 0 2413042 11054897 11054897 228421 228421 487482 162819 123820 200843 509813 169803 129493 210517 14991 5007 3808 6176 55004 18312 13971 22721 75185 25074 19097 31014 8203 2735 2734 2734 22000 22000 78273 36601 15881 25791 86832 55146 31686 55600 17567 17643 20390 100050 29715 38559 31776 59420 19816 15093 24511 14748 4918 3746 6084 17934 17934 9072 9072 Miscellaneous 82729 82729 Dues and subscriptions 32448 10821 8242 13385 Awards and recognition 3615 3615 Donor life insurance 1643 1643 12998360 11841652 523822 632886 35602 128080 19266424 13636776 2865480 3731459 35487 45184 228251 190324 46012 37927 67998856 73372228 256956 251606 1123442 1084359 91628259 92287619 180050 127500 118513 151181 19292068 19590950 19590631 19869631 X 8572998 8747669 63464630 63670319 72037628 72417988 91628259 92287619 X -2684110 3333747 -269277 X 0 1 X 1 0 X 8300305 16098000 15857638 16678034 7961309 64895286 8300305 16098000 15857638 16678034 7961309 64895286 26986319 37908967 1380708 1209560 4623465 3234946 2413042 12861721 77757007 0.48750 0.49150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79 1908078 4748249 19486003 1 1 0 1 72109799 3619350 5786557 5438763 16388 1317067 74743488 72595914 5803278 -2028110 2839277 63791 1358215 72109799 65620523 8106655 2510651 2326623 23881 1291411 72595914 51604670 8234689 9003520 2023906 39552 1158898 65620523 46597804 925525 6979024 1867976 23052 1006655 51604670 0.11610 0.88390 0 0 228251 190324 37927 37927 Obligation under charitable gift annuities 242115 Custodial funds 300458 Agency funds 19031643 Capital lease obligation 16734 19590950 X 9708953 3333747 100491 201208 3635446 6073507 4240743 4240743 10314250 9328593 0 9328593 3669767 3669767 12998360 Part V, Line 4: The Foundation employs a spending policy of 4% for endowed funds. Annual distributions from the endowment funds in the form of grants and scholarships are made in keeping with the original donors intent. Distributions from unrestricted/board designated endowment funds are subject to the spending policy and are disbursed to 501(c)3 organizations following a competitive grant process. Part X, Line 2: Financial Statement Footnote Reporting Organization's Liability for Uncertain Tax Positions under FIN 48 (ASC 740): The Foundation is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Foundation in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Foundation returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. Part XI, Line 2d - Other Adjustments: Management fees - Agency Funds 213,538. Change in value of split-interest agreements -12,330. Part XI, Line 4b - Other Adjustments: Invest. Inc. - agencies booked as liability/treated as revenue for Form 990 1,440,715. Support for agencies booked as liability/treated as revenue for Form 990 2,800,028. Part XII, Line 4b - Other Adjustments: Agency Fund Expense 3,669,767. OPER 232982 122604 110378 110378 IDGO 6920 5741 1179 1179 4 12449 8054 4395 4395 252351 136399 115952 115952 115952 0 1 See Attached Grantee 990 - Part II Organizations Schedule Various Various CA 92501 11054897 See attached schedule 218 Scholarships for students attending colleges and universities 150 228421 Part I, Line 2: The Community Foundation monitors its grants to ensure that funds awarded are used for the purposes specified in the grant proposal submitted through: A) Award letter - Grantees receive an award letter specifying the performance period for the grant, typically one year. The award letter delineates the objectives that the grant is supporting as specified in the proposal, alerts the grantee to review and sign the grant agreement, and informs the grantee of the deadline of the final report. B) Grant agreement - Grantees are required to sign the grant agreement before any funds are disbursed. The grant agreement explicitly describes the following: 1. Section 1: Use of Grant Funds Grant funds must be expended within the grant period, for the purpose and objectives described in your grant proposal. Grant funds may not be expended for any other purpose without prior written approval by The Community Foundation. If there are significant difficulties in making use of the funds as specified in your proposal, or if the grant funds cannot be spent within the grant period, notify us in writing promptly. Requests for variances or extensions are reviewed on a case-by-case basis. If a request is denied, unused funds must be immediately refunded to the Foundation. 2. Section 4: Final Report and Records The Grantee will submit the Grant Evaluation report per the deadline set forth in the award letter. This report includes a narrative on outcomes based on goals and objectives set forth in the grant proposal and an expenditure report documenting use of grant funds. If equipment was purchased, copies of receipts need to be included. X X X X 0 0 0 0 0 0 0 0 0 Jonathan Lorenzo Yorba President & CEO 139661 0 0 0 0 0 4444 0 10050 0 154155 0 0 0 X 5 82787 Current Aver. Value 0 1 0 Part I, Column (b): Number of contributions is determined by number of individual donors. Form 990, Part III, line 4b, Program Service Accomplishments: Some of TCF's Community Leadership work in 2016 is as follows: 1. Youth Grantmakers The Youth Grantmakers (YG) Program was created to empower youth to address issues important to them by participating in grantmaking, a formal practice of philanthropy. Through this program, our young people become active agents of change, preparing them for responsive community leadership and practical hands-on service. During the 2015-16 academic year, Youth Grantmakers across the two-county region of Riverside and San Bernardino County strengthened their leadership skills as they participated in philanthropy. They conducted surveys to determine the current concerns and needs of their peers, attended site visits of local nonprofit organizations, listened to nonprofit presentations during their monthly meetings, conducted community service projects and awarded grant funds to nonprofits that address the needs of youth in their community. In the process, students learned to read and analyze a grant application, respectfully debate the most critical needs while learning to listen to others' perspectives, and prioritize the many worthwhile requests. In 2016, the Foundation supported Youth Grantmakers programs in four regions providing funding for projects, programs and/or activities that addressed issues facing youth such as: alcohol use and drug use, teen pregnancy, academic stress, college/future plans, family neglect & violence, and job availability. Coachella Valley 12 students in the Palm Springs Unified School District and Xavier Prep High School participated in this new addition to the program. The students awarded a total of $8,648 to four deserving nonprofit organizations serving the Coachella Valley. Idyllwild In its fourth year, middle school students from Idyllwild School continued to impact the youth in their community with their grantmaking to nonprofits in Idyllwild. The 2015-16 Youth Grantmakers awarded three grants totaling $3,000. Riverside Now in its seventh year, the 2016 Riverside Youth Grantmakers, 25 members strong, with representatives from eight high schools in Riverside awarded six nonprofits $10,000. Since the inception of this program, the Riverside Youth Grantmakers have awarded $192,209 to deserving nonprofit agencies. San Bernardino The second year of the San Bernardino program brought together 12 students from Aquinas, San Bernardino, and Cajon High Schools. This group made grants to five San Bernardino nonprofits for a total of $10,000 in awards. The Community Foundation is in partnership with the Tribal Alliance of Sovereign Indian Nations (TASIN), has established the Native American Youth Grantmakers (NAYG). The goal of the program is to provide a platform for youth to voice and address challenges as it aspires to build a group of influential Native youth leaders and raise awareness of Native American youth in Riverside and San Bernardino counties. The Pechanga tribe has already committed $25,000 towards the program and is looking to launch their NAYG program for the 2017 - 2018 year. In 2016 we added an alumnus from the Youth Grantmakers Program as a voting member on The Community Foundation's Board of Directors. She was a member of the Grants Committee, and also helped facilitate intern opportunities for students from the University of California, Riverside to assist various departments within The Community Foundation. Sustainability A Youth Grantmakers Endowment Fund was created in 2014. With continued growth, the fund will ensure that the Youth Grantmakers Program will flourish for years to come. 2. Give BIG San Bernardino County - A Successful Partnership of the County of San Bernardino and Community Nonprofits Give BIG San Bernardino County is a 24-hour online giving day intended to raise funds, and increase capacity and awareness for nonprofits in San Bernardino County. It stands as an outstanding example of collaboration and community volunteerism and generosity. On December 1, 2016, Give BIG San Bernardino County raised over $271,000 for 100 nonprofits, which was $30,000 over 2015. More than 4,195 people made donations to assist our local nonprofit organizations. This giving day was generously supported by our community and exceeded goals. 3. Environmental Education Collaborative As part of TCF's mission to serve as a convener, by bringing together key stakeholders to determine community needs, and to help facilitate the development of collaborative solutions to important community issues, we have been assisting with the development of an Environmental Education Collaborative (EEC) to serve Riverside and San Bernardino counties. The objectives of the EEC include providing funding, influence and resource support for all environmental education programs that serve youth in grades K-12 in Riverside and San Bernardino Counties. Programs are defined as both formal (public, private, charter school) and informal/outdoor education (non-profit and city/county/state/national parks). A regional collaborative was formalized in 2016 composed of a group of non-profit and public school environmental education providers and educators, working in Riverside and San Bernardino counties, and have been meeting to develop a strategy to address the critical need for funding to sustain and grow children and youth environmental education programs in our area. A symposium in February 2016 was attended by almost 150 individuals who are committed to the importance of environmental and outdoor science education, and recognize that our youth are becoming more and more isolated from nature. Additionally, a mini-grant program to support the continuance and development of new programs or projects focused on environmental and science education in San Bernardino and Riverside Counties awarded nearly $11,000 to six organizations for Field trips, Science projects, Class/community gardens, Project-based staff support, and Programs or projects that demonstrate STEM, NGSS or EEI alignment. 4. Community Philanthropy Initiative - Graduate Success The College Futures Foundation (CFF) partnered with The Community Foundation and six other California based Community Foundations in regions with large numbers of low-income youth in order to remove barriers to and increase college attainment. CFF committed a significant amount of funds for scholarship-giving through community foundation partners as part of a broader vision to create long-term, sustainable funding for need-based scholarships in these regions. The goals for the Community Philanthropy initiative are to: 1) Increase college attainment for low-income students, particularly students from groups that remain under-represented in higher education; 2) Attract funds from local donors to provide long-term funding for scholarships that would be distributed in a strategic way towards a larger community goal of college attainment; 3) Strengthen community foundations' role as local conveners of relevant stakeholders to address college attainment gaps. Graduate Success, a program of TCF, is our promise to help low-income Riverside and San Bernardino County students apply to, enroll in and complete college. The new, needs-based scholarship fund will pool contributions and generate more resources to provide financial aid, and vital resources to area youth. 5. Advancing the Field and Culture of Philanthropy While we continue our work in the traditional capacity of community foundations-raising community funds, then stewarding and granting them to nonprofits-our staff and board are also doing parallel work in advancing the field of philanthropy. The Foundation Board and staff served on a variety of nonprofit boards locally, regionally and nationally. In just one example, TCF's 2015-2016 Board Chair, Phil Savage, was active in our region, serving as a board member of the San Bernardino Community Scholarship Foundation, and Vice-Chair of the Loma Linda University Children's Hospital Foundation Board. Our staff is also affiliated with a multitude of other organizations in the region including the Association of Fundraising Professionals in the Inland Empire and Desert Communities Chapters; Estate Planning Councils in the Desert (Coachella Valley), Riverside County, San Bernardino County and Pomona Valley; Funders Alliance; Southern California Blacks in Philanthropy, Hispanics in Philanthropy, Asian Americans/Pacific Islanders in Philanthropy, and the Public Relations Society of America Inland Empire Chapter. Staff also participates in the Council on Foundations, Southern California Grantmakers and the League of California Community Foundations. As well as, professional groups associated with the Council on Foundations such as CommA and Fiscal and Administrative Officers Group (FAOG). Form 990, Part VI, Section B, line 11b The 990 review process starts with a presentation by the tax preparer to the Audit Committee, the CFO, the VP of Finance and Administration, and the President of The Community Foundation. Once satisfied with the completion of the 990, the draft will be made available to the Board of Directors via the TCF Board Member Portal and the committee will make a recommendation that the Executive Committee or the Board of Directors accept the 990 for filing. The forms will be signed by the President and filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c Conflict of Interest forms are distributed to all staff and members of the Board of Directors of The Community Foundation annually. The forms are collected and reviewed by the VP of Finance and Administration and the President. Items of note (if any) are brought to the attention of the Executive Committee for follow-up. Form 990, Part VI, Section B, line 15 The Compensation Committee gathers appropriate salary survey information from organizations including, but not limited to, the Council on Foundations, the League of California Community Foundations and others. Local conditions are also taken into account. The Compensation Committee makes a recommendation to the Executive Committee regarding CEO and staff pay ranges, and specifically about CEO pay and other benefits. The Executive Committee has Board authorization to determine the CEO's compensation package, within ranges approved by the Board. The compensation Committee determines appropriate salary ranges for all staff positions using salary survey information from organizations including, but not limited to, The Council on Foundations, the League of California Community Foundations, and others. Local conditions are also taken into account. The President and CEO determines the annual salaries of other officers and key employees using the ranges approved by the Compensation Committee. Form 990, Part VI, Section C, line 19 Once the Foundation's Audited Financial Statements have been accepted by The Board of Directors, they are posted to the Foundation's website as well as on Guidestar, a nonprofit database. Once the Form 990 and 990-T (if applicable) are filed with the Internal Revenue Service, public copies of the completed forms are posted on The Community Foundation's website and also uploaded to Guidestar. The current forms, as well as prior year forms, and other governing documents are also available at the Foundation office upon request; as is the Foundation's Conflict of Interest Policy. Form 990, Part XI, line 9: Agency Fund Expense 3,669,767. Prior years' grants returned 100,491. Management fees - Agency Fund 213,538. Change in value of split-interest agreements -12,330. Agency Fund Share of Investment Income -1,440,715. Agency Fund Contributions -2,800,028. See Schedule D, parts XI-XIII for more details