SIERRA COLLEGE FOUNDATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SIERRA COLLEGE FOUNDATION (EIN 23-7241877)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-10
- IRS object ID
- 201420419349301422
- Schema version
- 2012v2.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-10T15:00:14-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 Capitol Mall | AddressLine1 |
| Address Line2 | Suite 1400 | AddressLine2 |
| City | Sacramento | City |
| State | CA | State |
| ZIP Code | 958144434 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237241877 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA COLLEGE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SIER | NameControl |
| Phone | 9166607020 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 Rocklin Road | AddressLine1 |
| City | Rocklin | City |
| State | CA | State |
| ZIP Code | 95677 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KRIS MAPES | Name |
| Title | CFO | Title |
| Date Signed | 2014-02-10 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kristin Ficker | Name |
| PTIN | P01254056 | PTIN |
| Phone | 9164411000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Name Of Principal Officer Business NameOfPrincipalOfficerBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRIS MAPES | BusinessNameLine1 |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 Rocklin Road | AddressLine1 |
| City | Rocklin | City |
| State | CA | State |
| ZIP Code | 95677 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4661459 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SIERRACOLLEGE.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | GIVING THE COMMUNITY THE OPPORUNITY TO INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL AT SIERRA COMMUNITY COLLEGE DISTRICT. WE RAISE FUNDS IN SUPPORT OF OUR STUDENTS AND COLLEGE PROGRAMS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 5 | TotalNbrEmployees |
| Total Nbr Volunteers | 155 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 389926 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 416987 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 49908 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 179221 | InvestmentIncomePriorYear |
| Investment Income Current Year | 548833 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 360779 | OtherRevenuePriorYear |
| Other Revenue Current Year | 368632 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 979834 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1334452 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 444076 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 243294 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 194093 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 205037 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 103942 | OtherExpensePriorYear |
| Other Expenses Current Year | 274054 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 742111 | TotalExpensesPriorYear |
| Total Expenses Current Year | 722385 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 237723 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 612067 | RevenuesLessExpensesCY |
| Total Assets BOY | 5620459 | TotalAssetsBOY |
| Total Assets EOY | 6022667 | TotalAssetsEOY |
| Total Liabilities BOY | 49220 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 53026 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5571239 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5969641 | NetAssetsOrFundBalancesEOY |
| Mission Description | GIVING THE COMMUNITY THE OPPORUNITY TO INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL AT SIERRA COMMUNITY COLLEGE DISTRICT. WE RAISE FUNDS IN SUPPORT OF OUR STUDENTS AND COLLEGE PROGRAM. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 197445 | Expense |
| Grants | 197445 | Grants |
| Description | PROVIDE AND ADMINISTER SCHOLARSHIPS AND FINANCIAL AID ASSISTANCE TO DESERVING SIERRA COLLEGE STUDENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 162531 | Expense |
| Description | PROVIDE FINANCIAL ASSISTANCE TO COLLEGE INSTRUCTIONAL PROGRAMS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 45849 | Expense |
| Grants | 45849 | Grants |
| Description | PROVIDE FINANCIAL ASSISTANCE TO COLLEGE PROGRAMS AND OTHER RELATED ACTIVITIES BY SUPPORTING DISTRICT RESEARCH, EDUCATIONAL PROJECTS AND CAPITAL DEVELOPMENT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 405825 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | true | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 18 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 5 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Liz Skelly | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9166607620 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 Rocklin Road | AddressLine1 |
| City | Rocklin | City |
| State | CA | State |
| ZIP Code | 95677 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated |
|---|---|---|---|---|---|---|---|
| HOLLY TICHE | |||||||
| PAST PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| JOHN CRENSHAW | |||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| KRIS MAPES | |||||||
| CFO | 1.00 | X | X | 0 | 0 | 0 | |
| MARK J CHAPMAN | |||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |
| MARK MILLER | |||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| RICHARD ROBINSON | |||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| ROBERT DUGAN | |||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| AARON KLEIN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| ANDREW NELSON | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| BARBARA VINEYARD | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| BILL HALLDIN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| HOWARD RUDD | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JUDY EAST | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JULIE HANSON | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| NANCY ABREU | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| NED COHEN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| STEVE METZGAR | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN GOTO | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| WILLY DUNCAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 215856 | 37070 | 40.00 | |
| SONBOL ALIABADI | |||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 120000 | 0 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 120000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 215856 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 37070 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SONBOL ALIABADI | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7980 SHELBORNE DRIVE | AddressLine1 |
| City | GRANITE BAY | City |
| State | CA | State |
| ZIP Code | 95746 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | EXECUTIVE DIRECTOR | DescriptionOfServices |
| Compensation | 120000 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 416987 | AllOtherContributions |
| Total Contributions | 416987 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| Total Revenue ColumnTotalRevenueColumn |
|---|
| 0 |
| 0 |
| 0 |
| 0 |
| 0 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 0 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 131087 | TotalRevenueColumn |
| Exclusion | $131,087 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 60908 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 10000 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 50908 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 50908 | TotalRevenueColumn |
| Exclusion | $50,908 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3632782 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3215036 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 417746 | Securities |
| Other | 0 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 417746 | TotalRevenueColumn |
| Exclusion | $417,746 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 309883 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 101971 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 207912 | TotalRevenueColumn |
| Exclusion | $207,912 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| REIMBURSEMENT OF ADMIN EXPENSES | 900099 | 109812 | $109,812 |
| 0 | |||
| 0 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 109812 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1334452 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $917,465 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45849 | Total |
| Program Services | 45849 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197445 | Total |
| Program Services | 197445 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120000 | Total |
| Management And General | 120000 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69271 | Total |
| Management And General | 69271 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15766 | Total |
| Management And General | 15766 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 350 | Total |
| Management And General | 350 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36828 | Total |
| Management And General | 36828 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44667 | Total |
| Program Services | 20309 | ProgramServices |
| Management And General | 24358 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9005 | Total |
| Program Services | 3481 | ProgramServices |
| Management And General | 5524 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21111 | Total |
| Program Services | 5480 | ProgramServices |
| Management And General | 15631 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3917 | Total |
| Program Services | 1000 | ProgramServices |
| Management And General | 2917 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13409 | Total |
| Program Services | 3757 | ProgramServices |
| Management And General | 9652 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12904 | Total |
| Program Services | 3386 | ProgramServices |
| Management And General | 9518 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PAYMENTS FOR STUDENT SUPPLIES | 17010 | 17010 | |
| TAXES | 5585 | 5585 | |
| MEMBERSHIPS | 1036 | 1036 | |
| ACADEMIC PROGRAM SUPPORT | 108232 | 108108 | 124 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 722385 | Total |
| Program Services | 405825 | ProgramServices |
| Management And General | 316560 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Joint Costs TotalJointCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1358209 | BOY |
| EOY | 797628 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23722 | BOY |
| EOY | 128898 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 0 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 0 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3690333 | BOY |
| EOY | 4463258 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 548195 | BOY |
| EOY | 632883 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5620459 | BOY |
| EOY | 6022667 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49220 | BOY |
| EOY | 53026 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49220 | BOY |
| EOY | 53026 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1641626 | BOY |
| EOY | 1942678 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1506506 | BOY |
| EOY | 1369253 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2423107 | BOY |
| EOY | 2657710 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5571239 | BOY |
| EOY | 5969641 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5620459 | BOY |
| EOY | 6022667 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 612067 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -85701 | ReconciliationUnrealizedInvest |
| Reconcilation Donated Services | -127964 | ReconcilationDonatedServices |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA JOINT COMMUNITY COLLEGE DISTRICT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946031260 | EIN |
| Type Of Organization | 501(c)(1) | TypeOfOrganization |
| Listed In Governing Doc | true | ListedInGoverningDoc |
| Supported Organization Notified | true | SupportedOrganizationNotified |
| Organized In US | true | OrganizedInUS |
| Amount | $45,849 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 45849 | SumOfAmounts |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3703992 | BeginningOfYearBalance |
| Contributions | 268770 | Contributions |
| Investment Earnings Or Losses | 328773 | InvestmentEarningsOrLosses |
| Other Expenditures | 131881 | OtherExpenditures |
| End Of Year Balance | 4169654 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3703120 | BeginningOfYearBalance |
| Contributions | 78722 | Contributions |
| Investment Earnings Or Losses | -46612 | InvestmentEarningsOrLosses |
| Other Expenditures | 31238 | OtherExpenditures |
| End Of Year Balance | 3703992 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2939616 | BeginningOfYearBalance |
| Contributions | 590547 | Contributions |
| Investment Earnings Or Losses | 267019 | InvestmentEarningsOrLosses |
| Other Expenditures | 94062 | OtherExpenditures |
| End Of Year Balance | 3703120 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2760309 | BeginningOfYearBalance |
| Contributions | 88645 | Contributions |
| Investment Earnings Or Losses | 98416 | InvestmentEarningsOrLosses |
| Other Expenditures | 7754 | OtherExpenditures |
| End Of Year Balance | 2939616 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1962045 | BeginningOfYearBalance |
| Contributions | 1032723 | Contributions |
| Investment Earnings Or Losses | -223729 | InvestmentEarningsOrLosses |
| Other Expenditures | 10730 | OtherExpenditures |
| End Of Year Balance | 2760309 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.27980 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.63740 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.08280 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INVESTMENT IN FOUNDATION FOR CALIFORNIA COMMUNITY COLLEGES | Description |
| Book Value | 632883 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 632883 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Intended uses of endowment funds | Schedule D, Part V, Line 4 | THE PURPOSE OF ENDOWMENT FUNDS IS TO BE USED FOR SCHOLARSHIPS, PROGRAM SUPPORT, STUDENT EMERGENCY FUNDING AND AWARDS. |
| FIN 48 (ASC 740) footnote | Schedule D, Part X, Line 2 | THE FOUNDATION BELIEVES THAT 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 YEAR ENDED JUNE 30, 2013, THE FOUNDATION DID NOT INCUR ANY INTEREST OR PENALTIES. INCOME TAX RETURNS FOR THE FOUNDATION ARE FILED IN US FEDERAL AND STATE OF CALIFORNIA JURISDICTIONS. TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE US 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 G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | TASTE OF EXCELLENCE | NameOfEvent1 |
| Gross Receipts Event1 | 204967 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 204967 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 35843 | OtherDirectExpensesEvent1 |
| Name Of Event2 | MUSEUM | NameOfEvent2 |
| Gross Receipts Event2 | 31864 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 31864 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 4345 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 19881 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 19881 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 1400 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 8845 | FoodAndBeverageOtherEvents |
| Other Direct Expenses Other Events | 724 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 256712 | GrossReceiptsTotal |
| Charitable Contributions Total | 0 | CharitableContributionsTotal |
| Gross Revenue Total Events | 256712 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 0 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 0 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 1400 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 8845 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 0 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 40912 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 51157 | DirectExpenseSummaryEvents |
| Net Income Summary | 205555 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA JOINT COMMUNITY COLLEGE DISTRICT | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 ROCKLIN ROAD | AddressLine1 |
| City | ROCKLIN | City |
| State | CA | State |
| ZIP Code | 95677 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 946031260 | EINOfRecipient |
| IRC Section | SIERRA JOINT CC DIST | IRCSection |
| Amount Of Cash Grant | 45849 | AmountOfCashGrant |
| Purpose Of Grant | SUPPORT IT PURCHASE | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 200 | NumberOfRecipients |
| Amount Of Cash Grant | 197445 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedures for monitoring use of grant funds | Identifier |
| Return Reference | Schedule I, Part I, Line 2 | ReturnReference |
| Explanation | SIERRA COLLEGE FOUNDATION AWARDS SPECIFIC GRANTS OF A ONE TIME NATURE TO THE SIERRA JOINT COMMUNITY COLLEGE DISTRICT. THESE GRANTS ARE TYPICALLY FUNDED TO SUPPORT A NEED IDENTIFIED BY THE VARIOUS PROGRAMS AT THE COLLEGE. THIS ELIMINATES THE REQUIREMENT OF THE COLLEGE TO MONITOR THE USE OF THESE GRANT FUNDS. SCHOLARSHIPS ARE DIRECTLY TRANSFERRED TO THE COLLEGE AND POSTED TO EACH RESPECTIVE STUDENTS ACCOUNT. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WILLY DUNCAN | NamePerson |
| Title | DIRECTOR | Title |
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 215856 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 19308 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 17762 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 252926 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Delegate broad authority to a committee | Form 990, Part VI, Section A, Line 1a | THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE ORGANIZATION: PRESIDENT, PAST PRESIDENT, VICE PRESIDENTS, TREASURER, SECRETARY, COORDINATING COUNCIL REP, AND COLLEGE SUPERINTENDENT. THE COMMITTEE HAS AUTHORITY TO OPEN AND CLOSE DESIGNATED ACCOUNTS, APPROVE EXPENDITURES UP TO $5,000, AND TAKE ACTIONS ON PERSONNEL MATTERS. |
| Delegation of management duties | Form 990, Part VI, Section A, Line 3 | SONBOL ALIABADI IS AN INDEPENDENT CONTRACTOR ACTING AS A FULL-TIME EXECUTIVE DIRECTOR FOR SIERRA COLLEGE FOUNDATION. |
| Review of form 990 by governing body | Form 990, Part VI, Section B, Line 11b | A COPY OF THE 990 FORM WILL BE EMAILED TO EACH MEMBER OF THE SIERRA COLLEGE FOUNDATION BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO THE FORM BEING SENT TO THE IRS. |
| Conflict of interest policy | Form 990, Part VI, Section B, Line 12c | THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY EACH BOARD MEMBER OF THE FOUNDATION. ANY POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED IF NECESSARY. |
| PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL | FORM 990, PART VI, LINE 15A | 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. |
| PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES | FORM 990, PART VI, LINE 15B | THE ORGANIZATION DOES NOT HAVE OTHER OFFICERS OR KEY EMPLOYEES, SO THIS QUESTION HAS BEEN INTENTIONALLY MARKED 'NO.' |
| Governing documents, conflict of interest policy and financial statements available to the public | Form 990, Part VI, Section C, Line 19 | THE SIERRA COLLEGE FOUNDATION'S GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA JOINT COMMUNITY COLLEGE DISTRICT | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 ROCKLIN ROAD | AddressLine1 |
| City | ROCKLIN | City |
| State | CA | State |
| ZIP Code | 95677 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | HIGHER EDUCATION | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)(1) | ExemptCodeSection |
| Public Charity Status | N/A | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA JOINT COMMUNITY COLLEGE DISTRICT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionType |
| Amount Involved | 109812 | AmountInvolved |
| Method Of Amt Determination | CASH | MethodOfAmtDetermination |
Comments