2016-05-11T21:00:47-05:00 2015-06-30 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2014-07-01 237241877 Sierra College Foundation SIER 9166607020 5000 Rocklin Road Rocklin CA 95677 Kris Mapes CFO 2016-05-11 true Jackie Coburn P00244301 9164411000 2014 2016-08-17 19:52:53Z Kris Mapes 5000 Rocklin Road Rocklin CA 95677 1934809 false X www.sierracollege.edu/about-us/foundation/index.php X 1972 CA GIVING THE COMMUNITY THE OPPORTUNITY TO INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL AT SIERRA COMMUNITY COLLEGE DISTRICT. RAISE FUNDS IN SUPPORT OF OUR STUDENTS AND COLLEGE PROGRAMS. 23 20 5 200 0 0 839691 1176761 0 0 152573 236574 116894 17222 1109158 1430557 491346 618435 0 0 268930 324328 8000 2000 141448 151677 105789 919953 1050552 189205 380005 6875864 7149562 58329 65344 6817535 7084218 Giving the community the opportunity to invest in the development of quality educational opportunities for all at Sierra Joint Community College District. Raise funds in support our students and college program. false false 620888 618435 THE SIERRA COMMUNITY COLLEGE FOUNDATION PROVIDES MEMBERS OF THE COMMUNITY THE OPPORTUNITY TO ASSIST AND INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR SIERRA COMMUNITY COLLEGE STUDENTS. IN CONCERT WITH THE COLLEGE AND THE COMMUNITY IT SERVES, THE FOUNDATION COMMITS ITSELF TO WORK TOWARD EDUCATIONAL EXCELLENCE BY IDENTIFYING DONOR RESOURCES TO SUPPORT A LEARNING ENVIRONMENT ENRICHED BY DIVERSITY, WHICH PROMOTES PERSONAL AND PROFESSIONAL SUCCESS, LEADERSHIP, INNOVATION, RESPONSIBILITY, AND A SENSE OF COMMUNITY. PROVIDE AND ADMINISTER SCHOLARSHIPS AND FINANCIAL AID ASSISTANCE TO OVER 200 DESERVING SIERRA COLLEGE STUDENTS. PROVIDE FINANCIAL ASSISTANCE TO IMPROVE AND DEVELOP ACADEMIC PROGRAMS. PROVIDE $30,000 TO upgrade the Nursing program computers. Over $100,000 to support the Osher Life Long Learning Institute program. The Athletic Program was provided $38,500. 620888 true true false true false false false false false true false false false false false true true true false false false false false false true false false true true true false false false false false false false true false false false false false true false true false true 19 0 true 5 true false false false false false true true false false false false X 23 20 false true false false false false false true true false false true true true true true true false false false CA X X X Beverly Yoha 9166607616 5000 Rocklin Road Rocklin CA 95677 ROBERT DUGAN President 1.00 X X 0 0 0 MARK J CHAPMAN Secretary 1.00 X X 0 0 0 KRIS MAPES CFO 1.00 X X 0 0 0 HOLLY TICHE Past President 1.00 X X 0 0 0 Grace Bowen Vice President Governance 1.00 X X 0 0 0 JOHN CRENSHAW Vice President Strategic Planning 1.00 X X 0 0 0 BILL HALLDIN Sierra College Board of Trustees 1.00 X 0 4800 16 STEVE METZGAR DIRECTOR 1.00 X 0 0 0 HOWARD RUDD Director 1.00 X 0 0 0 NED COHEN DIRECTOR 1.00 X 0 0 0 Susan Goto Director 1.00 X 0 0 0 Larry Bear Director 1.00 X 0 0 0 Dave Breninger Director 1.00 X 0 0 0 Kaylene Hallberg Director 1.00 X 0 0 0 Pam Herman Director 1.00 X 0 0 0 Dick Marasso Director 1.00 X 0 0 0 Cari Dawson-Bartley Sierra College Board of Trustee 1.00 X 0 4800 16 Bob Romness Sierra College Board of Trustees 1.00 X 0 2800 3086 Jim Gray Director (Partial Year) 1.00 X 0 0 0 JUDY EAST Designated NCC Coordinating Council 1.00 X 0 0 0 Willy Duncan District President/Superintendent 1.00 60.00 X 0 235103 39775 BARBARA VINEYARD Designated Rocklin Coordinating Council 1.00 X 0 0 0 NANCY ABREU DIRECTOR 1.00 X 0 0 0 JULIE HANSON DIRECTOR 1.00 X 0 0 0 Sonbol Aliabadi Executive Director 40.00 X 120000 0 0 120000 247503 42893 1 false true false 0 114 301341 145000 730306 16383 1176761 0 0 0 0 0 217890 217890 72994 10000 62994 0 62994 62994 404590 385906 18684 0 18684 18684 52259 301341 108346 -56087 -56087 10315 10315 10315 0 0 0 0 0 1430557 0 0 253796 328336 328336 290099 290099 131800 65900 65900 163045 110256 52789 6408 5237 1171 23075 18208 4867 802 802 2000 2000 54600 54600 0 0 0 0 120 120 14907 2157 12750 8008 4004 4004 5036 5036 13341 296 3417 9628 Taxes 6452 6452 Memberships 2178 1089 1089 Other 345 345 0 0 0 0 1050552 620888 288216 141448 156559 234211 397607 455324 196354 230740 0 0 0 6593 0 0 0 0 6025587 6122937 99757 99757 0 0 0 6875864 7149562 58329 65344 0 0 0 58329 65344 X 2322688 2420793 1708306 1652975 2786541 3010450 6817535 7084218 6875864 7149562 380005 -113322 0 X false true X true false X 981884 439834 416987 839691 1176761 3855157 981884 439834 416987 839691 1176761 3855157 82573 3772584 113077 204661 191995 241734 290884 1042351 182575 386871 419695 217707 62574 1269422 6166930 392 0.6117 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING EVENTS, COLUMN A - 182575.0, COLUMN B - 386871.0, COLUMN C - 309883.0, COLUMN D - 209957.0, COLUMN E - 52259.0, COLUMN F - 1141545.0; DESCRIPTION - GAMING ACTIVITIES, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 7750.0, COLUMN E - 10315.0, COLUMN F - 18065.0; DESCRIPTION - REIMBURSEMENTS OF ADMIN EXPENSES, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 109812.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 109812.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4725982 229209 27911 177997 4805105 4169654 88356 533222 65250 4725982 3703992 268770 328773 131881 4169654 3703120 78722 -46612 31238 3703992 2939616 590547 267019 94062 3703120 0.2717 0.6265 0.1018 true false 0 X 1504097 -113322 123116 0 9794 1494303 54600 -118346 -63746 1430557 1237414 123115 118347 241462 995952 54600 0 54600 1050552 Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the endowed funds is to award scholarships to Sierra College students, provide funds to support educational programs and technology at Sierra College. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation believes it has appropriate support for any tax positions taken, and as such does not have any uncertain tax positions that are material to the financial statements. Sierra College Foundation 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. For the years ended June 30,2015 and 2014 , the Foundation did not incur any interest or penalties. Income tax returns for the Foundation are filed in U.S. Federal and State of California jurisdictions. Tax returns remain subject to examination by the U.S. Federal jurisdiction for three years after the return is filed and for four years by the California jurisdiction. There are currently no tax years under examination. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Rental expenses - -10000 Fundraising expenses - -108346 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental expenses - 10000 Fundraising expenses - 108347 Taste of Excellence 261874 251714 10160 1069 54402 Science Museum 26009 23920 2089 5474 3 51664 15752 35912 1450 11961 27334 339547 291386 48161 1450 13030 87210 101690 -53529 true Sierra Joint Community College District 5000 Rocklin Road Rocklin CA 95677 946031260 115 328336 Support education at Sierra Jt Comm College District 1 0 SCHOLARSHIPS 289 290099 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds Sierra College Foundation awards specific grants of a one time nature to the Sierra Joint Community College District. The grants are typically awarded to support a need of various programs at Sierra College. This eliminates the requirement of the college to monitor the use of these grant funds. Scholarships are transferred directly to Sierra College and posted to the respective student account for disbursement. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Sierra College Foundation awards specific grants of a one time nature to the Sierra Joint Community College District. The grants are typically awarded to support a need of various programs at Sierra College. This eliminates the requirement of the college to monitor the use of these grant funds. Scholarships are transferred directly to Sierra College and posted to the respective student account for disbursement. X false false false false false false false false false Willy Duncan District President/Superintendent 0 223103 0 0 0 12000 0 21054 0 18721 0 274878 0 0 Sierra Auto Fair ENTITY MORE THAN 35% OWNED BY A BOARD MEMBER 62994 RENTAL OF PROPERTY false Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES THE ORGANIZATION DOES NOT HAVE OTHER OFFICERS OR KEY EMPLOYEES, SO THIS QUESTION HAS BEEN INTENTIONALLY MARKED 'NO.' Form 990, Part VI, Line 15a PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL A FORMAL COMPENSATION REVIEW WAS NOT CONDUCTED DURING THE TAX YEAR FOR THE EXECUTIVE DIRECTOR; HOWEVER, BOARD MEMBERS ANNUALLY REVIEW AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee consists of the Officers of the organization: President, Past President, Vice Presidents, Treasurer, Secretary, Coordination Council Representative, and Sierra College President. The Executive Committee has authority to open and close designated funds, approve expenditures up to $5,000 and make personnel actions. Form 990, Part VI, Line 3 Delegation of management duties Sonbol Aliabadi is an independent contractor acting as a full time Executive Director of the Sierra College Foundation from July 1, 2014 through December 31, 2014. On January 1, 2015 Sonbol Aliabadi became an employee of the Sierra College Foundation. Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of the form 990 is emailed to each member of the Sierra College Foundation Board of Directors for their review prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is reviewed and signed annually by each board member of the Foundation. Each signed conflict of interest policy must be approved by the Foundation Board of Directors. All potential conflicts of interest shall be presented in writing to the president of the Foundation directors and the Foundation's Executive Director for purposes of review and possible action. Form 990, Part VI, Line 19 Required documents available to the public The Sierra College Foundation's governance documents, conflict of interest policy and financial statements are available upon request. SIERRA JOINT COMMUNITY COLLEGE DISTRICT 5000 ROCKLIN ROAD ROCKLIN CA 95677 946031260 HIGHER EDUCATION CA 501(c)(1 NA false false true true false false false false false false false false false false true false false false false false