2014-02-10T15:00:14-06:00 2013-06-30 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2012-07-01 237241877 SIERRA COLLEGE FOUNDATION SIER 9166607020 5000 Rocklin Road Rocklin CA 95677 KRIS MAPES 2014-02-10 true Kristin Ficker P01254056 9164411000 2012 2015-11-30 17:44:51Z KRIS MAPES 5000 Rocklin Road Rocklin CA 95677 4661459 false X WWW.SIERRACOLLEGE.EDU X 1972 CA 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. 19 18 5 155 0 0 389926 416987 49908 0 179221 548833 360779 368632 979834 1334452 444076 243294 0 0 194093 205037 0 0 0 103942 274054 742111 722385 237723 612067 5620459 6022667 49220 53026 5571239 5969641 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. false false 197445 197445 PROVIDE AND ADMINISTER SCHOLARSHIPS AND FINANCIAL AID ASSISTANCE TO DESERVING SIERRA COLLEGE STUDENTS. 162531 PROVIDE FINANCIAL ASSISTANCE TO COLLEGE INSTRUCTIONAL PROGRAMS. 45849 45849 PROVIDE FINANCIAL ASSISTANCE TO COLLEGE PROGRAMS AND OTHER RELATED ACTIVITIES BY SUPPORTING DISTRICT RESEARCH, EDUCATIONAL PROJECTS AND CAPITAL DEVELOPMENT. 405825 true true false false false false false false true false false false true false true true false false false false false false false true false false true true true false false false false false false false false false false false false false true false false true false true 18 0 true 5 true false false false false false true true false false false false false X 19 18 false true false false false false false true true false false true true true true true true false false false CA X Liz Skelly 9166607620 5000 Rocklin Road Rocklin CA 95677 HOLLY TICHE 1.00 X X 0 0 0 JOHN CRENSHAW 1.00 X X 0 0 0 KRIS MAPES 1.00 X X 0 0 0 MARK J CHAPMAN 1.00 X X 0 0 0 MARK MILLER 1.00 X X 0 0 0 RICHARD ROBINSON 1.00 X X 0 0 0 ROBERT DUGAN 1.00 X X 0 0 0 AARON KLEIN 1.00 X 0 0 0 ANDREW NELSON 1.00 X 0 0 0 BARBARA VINEYARD 1.00 X 0 0 0 BILL HALLDIN 1.00 X 0 0 0 HOWARD RUDD 1.00 X 0 0 0 JUDY EAST 1.00 X 0 0 0 JULIE HANSON 1.00 X 0 0 0 NANCY ABREU 1.00 X 0 0 0 NED COHEN 1.00 X 0 0 0 STEVE METZGAR 1.00 X 0 0 0 SUSAN GOTO 1.00 X 0 0 0 WILLY DUNCAN 1.00 40.00 X 0 215856 37070 SONBOL ALIABADI 40.00 X 120000 0 0 120000 215856 37070 1 false true false SONBOL ALIABADI 7980 SHELBORNE DRIVE GRANITE BAY CA 95746 EXECUTIVE DIRECTOR 120000 1 416987 416987 0 0 0 0 0 0 0 0 0 0 131087 131087 0 0 60908 10000 50908 0 50908 50908 3632782 3215036 417746 0 417746 417746 309883 101971 207912 207912 0 0 REIMBURSEMENT OF ADMIN EXPENSES 900099 109812 109812 0 0 0 0 0 0 109812 1334452 0 0 917465 45849 45849 197445 197445 0 0 0 0 120000 120000 0 69271 69271 0 0 15766 15766 0 350 350 0 0 0 36828 36828 44667 20309 24358 0 9005 3481 5524 21111 5480 15631 3917 1000 2917 0 0 13409 3757 9652 0 12904 3386 9518 0 0 0 0 PAYMENTS FOR STUDENT SUPPLIES 17010 17010 TAXES 5585 5585 MEMBERSHIPS 1036 1036 ACADEMIC PROGRAM SUPPORT 108232 108108 124 0 0 0 0 722385 405825 316560 0 0 1358209 797628 23722 128898 0 0 0 0 0 0 3690333 4463258 0 0 0 0 548195 632883 5620459 6022667 49220 53026 0 0 0 49220 53026 X 1641626 1942678 1506506 1369253 2423107 2657710 5571239 5969641 5620459 6022667 612067 -85701 -127964 0 X false true X true false X X X false false false SIERRA JOINT COMMUNITY COLLEGE DISTRICT 946031260 501(c)(1) true true true 45849 1 45849 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3703992 268770 328773 131881 4169654 3703120 78722 -46612 31238 3703992 2939616 590547 267019 94062 3703120 2760309 88645 98416 7754 2939616 1962045 1032723 -223729 10730 2760309 0.27980 0.63740 0.08280 false false 0 0 0 0 0 0 INVESTMENT IN FOUNDATION FOR CALIFORNIA COMMUNITY COLLEGES 632883 632883 0 0 X 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. TASTE OF EXCELLENCE 204967 204967 35843 MUSEUM 31864 31864 4345 1 19881 19881 1400 8845 724 256712 0 256712 0 0 1400 8845 0 40912 51157 205555 true SIERRA JOINT COMMUNITY COLLEGE DISTRICT 5000 ROCKLIN ROAD ROCKLIN CA 95677 946031260 SIERRA JOINT CC DIST 45849 SUPPORT IT PURCHASE 1 0 SCHOLARSHIPS 200 197445 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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. X X false false false false false false false false false WILLY DUNCAN 0 215856 0 0 0 0 0 19308 0 17762 0 252926 0 0 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. SIERRA JOINT COMMUNITY COLLEGE DISTRICT 5000 ROCKLIN ROAD ROCKLIN CA 95677 HIGHER EDUCATION CA 501(C)(1) N/A NA false false true true false false false false false false false false false false true false false true false false SIERRA JOINT COMMUNITY COLLEGE DISTRICT Q 109812 CASH