2017-05-12T11:04:29-05:00 2016-06-30 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2015-07-01 237367633 San Joaquin Delta Community College Foundation SANJ 2099545032 5151 Pacific Avenue Stockton CA 95207 Kathy Hart Treasurer 2017-04-15 true Nicole Bencik P00756195 9164411000 2015 2021-01-29 14:40:06Z Kathy Hart 5151 Pacific Avenue Stockton CA 95207 2672650 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. 9 8 0 325 0 0 554430 433975 346867 420202 186157 135562 49160 23902 1136614 1013641 35036 683235 0 11260 0 0 0 1062813 634660 1109109 1317895 27505 -304254 7873366 7432321 2590148 2474158 5283218 4958163 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 1225045 683235 420202 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 2015. 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 and Garde Manager. 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. 1225045 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 9 8 false false false false false false false true true false false false false false true false false false CA X Jeff Menge 2099545061 5151 PACIFIC AVENUE STOCKTON CA 95207 Carl Toliver President & Director 1.0 X X 0 0 0 Dr Kathy Hart Treasurer & Director 1.0 40.0 X X 0 246276 35582 Tom Patti Vice President & Director 1.0 X X 0 0 0 Richard Vasquez Alternate Director 1.0 X 0 0 0 Dr Moses Elam Director 1.0 X 0 0 0 Dr Elizabeth Blanchard Director 1.0 X 0 0 0 Susan Grupe DePolo Director 1.0 X 0 0 0 Jeff L Wright Director 1.0 X 0 0 0 Claudia Moreno Director 1.0 1.0 X 0 4800 19922 0 251076 55504 0 false true false 0 X 14975 28775 265159 7500 117566 14757 433975 Student Bakers Program 611600 46579 46579 Learning in Retirement Tours 900099 21295 21295 Student Chef Program 900099 34772 34772 Music Festivals 900099 30036 30036 Athletics Councils 900099 158484 158484 129036 129036 0 0 420202 109696 109696 0 0 1631126 1605260 25866 0 25866 25866 77491 28775 53749 23742 23742 Miscellaneous Income 900099 160 160 0 0 0 0 160 1013641 420202 0 159464 1276 1276 681959 681959 29591 29591 127208 127208 0 0 519 473 46 1110 1050 60 26120 12525 13595 13334 12254 1080 3191 3191 37940 37749 191 124928 102929 21999 Supply 119726 114417 5309 Student Field Trips 72711 71443 1268 Food Purchases 21551 20663 888 Instructional Supply 15519 15261 258 41212 22647 18565 0 1317895 1225045 92850 0 125438 184000 2958943 2659829 851 17967 0 0 0 0 0 0 4224737 4523646 51907 46879 0 511490 0 7873366 7432321 2577736 2465946 12412 8212 2590148 2474158 X 71583 72407 5211635 4885756 0 5283218 4958163 7873366 7432321 -304254 -20801 0 X false true X true false X 92121 1022849 977783 554430 433975 3081158 0 0 92121 1022849 977783 554430 433975 3081158 224891 2856267 67318 73619 98173 125960 109696 474766 0 75860 108045 143811 102830 77651 508197 4064121 485443 0.7028 0.6675 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 14152.0, COLUMN B - 22293.0, COLUMN C - 17597.0, COLUMN D - 4668.0, COLUMN E - 160.0, COLUMN F - 58870.0; DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 61708.0, COLUMN B - 85752.0, COLUMN C - 126214.0, COLUMN D - 98162.0, COLUMN E - 77491.0, COLUMN F - 449327.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Liability under split interest agreements 8212 8212 X 1046589 -20801 0 -20801 1067390 -53749 -53749 1013641 1371644 53749 53749 1317895 0 0 1317895 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 2015 and California returns for 2012 through 2015 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 fundraising expense reclassed to revenue - -53749 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 fundraising expense reclassed to revenue - 53749 Baseball Golf Tournament 12435 5175 7260 0 0 393 175 6329 Business Development Council Enterpreneur Challenge 18000 18000 0 0 0 1698 3917 175 20 75831 5600 70231 5118 16303 19641 106266 28775 77491 0 0 7209 20395 26145 53749 23742 true Scholarships, Awards & Grants 95 51000 Student Fees 685 630959 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 0 246276 0 0 0 0 0 23205 0 12377 0 281858 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: JEFF MENGE, VP OF ADMINISTRATIVE SERVICES, AND KATHY HART, SUPERINTENDENT/PRESIDENT. 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 Child Development Center Contributions - Total Revenue: 54000, Related or Exempt Function Revenue: 54000, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Diesel/Heavy Equip Council - Total Revenue: 15836, Related or Exempt Function Revenue: 15836, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Various Other Councils - Total Revenue: 59200, Related or Exempt Function Revenue: 59200, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; 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