BELLEVUE COLLEGE FOUNDATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- BELLEVUE COLLEGE FOUNDATION (EIN 91-1051671)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-24
- IRS object ID
- 201430249349300833
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-24T17:42:22-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911275259 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH BUNDAY BERMAN BRITTON PS | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11808 NORTHUP WAY SUITE 240 | AddressLine1 |
| City | BELLEVUE | City |
| State | WA | State |
| ZIP Code | 980051959 | 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 | 911051671 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELLEVUE COLLEGE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BELL | NameControl |
| Phone | 4255645074 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 LANDERHOLM CIRCLE SE NO A101 | AddressLine1 |
| City | BELLEVUE | City |
| State | WA | State |
| ZIP Code | 980076484 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHAD WALL | Name |
| Title | TREASURER | Title |
| Phone | 4255645074 | Phone |
| Date Signed | 2014-01-24 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROB KLEE | Name |
| PTIN | P01384134 | PTIN |
| Phone | 4258278255 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CHAD WALL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 LANDERHOLM CIRCLE SE | AddressLine1 |
| City | BELLEVUE | City |
| State | WA | State |
| ZIP Code | 98007 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2642515 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BELLEVUECOLLEGE.EDU/FOUNDATION | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | WA | StateLegalDomicile |
| Activity Or Mission Description | SUPPORTS BELLEVUE COLLEGE, ITS FACULTY AND ITS STUDENTS.(SEE FULL DESCRIPTION IN SCHEDULE O.) BELLEVUE COLLEGE FOUNDATION ("BCF") WORKS IN TANDEM WITH BELLEVUE COLLEGE TO GENERATE FUNDS FOR THE SCHOOL, SHARING STAFF AND FACILITIES WITH THE COLLEGE.THE FOUNDATION ADMINISTERS DONOR RESTRICTED FUNDS FOR THE BENEFIT OF VARIOUS DEPARTMENTS AND PROGRAMS OF BELLEVUE COLLEGE, FOR STUDENT SCHOLARSHIPS AND FOR FACULTY EXCELLENCE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 27 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1646026 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1805039 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 28365 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 29420 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 288885 | InvestmentIncomePriorYear |
| Investment Income Current Year | 151229 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 656827 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1963276 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2642515 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 701061 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 549288 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 241833 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 159763 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 149576 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 223785 | OtherExpensePriorYear |
| Other Expenses Current Year | 203278 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1166679 | TotalExpensesPriorYear |
| Total Expenses Current Year | 912329 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 796597 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1730186 | RevenuesLessExpensesCY |
| Total Assets BOY | 6810279 | TotalAssetsBOY |
| Total Assets EOY | 8415711 | TotalAssetsEOY |
| Total Liabilities BOY | 28326 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 93432 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6781953 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 8322279 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF THE BELLEVUE COLLEGE FOUNDATION IS TO RAISE FUNDS TO SUPPORT QUALITY EDUCATION AND LEARNING OPPORTUNITIES FOR ALL BELLEVUE COLLEGE STUDENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 401104 | Expense |
| Grants | 395546 | Grants |
| Revenue | 29420 | Revenue |
| Description | BELLEVUE COLLEGE FOUNDATION ("BCF") PROVIDED 315 GRANTS TO BELLEVUE COLLEGE AND TO A WIDE RANGE OF ITS PROGRAMS, ACTIVITIES AND DEPARTMENTS TO ENABLE INNOVATIONS, ENHANCEMENTS AND EXCELLENCE THAT WOULD NOT HAVE BEEN POSSIBLE RELYING SOLELY ON DIMINISHING STATE FUNDING AND ON TUITION PAID BY STUDENTS. AMONG THESE GRANTS WERE 10 COMPETITIVE AWARDS OFFERED BY BCF TO FACULTY WHO DEVELOPED PROPOSALS FOR SPECIFIC NEW PROGRAMS, FOR CURRICULUM ENHANCEMENTS AND FOR NEW OR ENHANCED INSTRUCTIONAL RESOURCES. PROGRAM REVENUE REFLECTS 1,100 INTERNATIONAL STUDENTS ENROLLED AT BELLEVUE COLLEGE UNDER A SHARED FUNDING AGREEMENT BETWEEN BCF AND THE COLLEGE. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 157892 | Expense |
| Grants | 149242 | Grants |
| Description | THE BELLEVUE COLLEGE FOUNDATION ("BCF") AWARDED SCHOLARSHIPS TO NEEDY, DESERVING AND CAPABLE STUDENTS TO ENABLE THEM TO ATTEND BELLEVUE COLLEGE, TO EXCEL IN THEIR STUDIES OR TO CONTINUE THEIR STUDIES WHEN FACED WITH UNEXPECTED FINANCIAL CRISES. TUITION, FEES AND/OR BOOK EXPENSE SCHOLARSHIPS WERE AWARDED TO 104 INDIVIDUAL STUDENTS MAKING IT POSSIBLE FOR THEM TO PURSUE DEGREES. ADDITIONALLY, 105 YOUNG FAMILIES OR SINGLE-PARENT BELLEVUE COLLEGE STUDENTS WERE AWARDED CHILDCARE SCHOLARSHIPS PROVIDING CARE FOR YOUNG CHILDREN TO ENABLE THE PARENTS TO ATTEND CLASSES. EMERGENCY AID WAS EXTENDED TO 161 STUDENTS TO MAKE IT POSSIBLE FOR THEM TO CONTINUE THEIR STUDIES WHEN FACED WITH SUDDEN, UNEXPECTED CIRCUMSTANCES THAT WOULD OTHERWISE LIKELY HAVE CAUSED THEM TO ABANDON THEIR EDUCATIONS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6537 | Expense |
| Grants | 4500 | Grants |
| Description | BELLEVUE COLLEGE FOUNDATION ("BCF") ENCOURAGES, RECOGNIZES AND REWARDS THE CREATIVE LEADERSHIP, CARE FOR STUDENTS, AND DRIVE FOR EXCEPTIONAL ACCOMPLISHMENTS EMBODIED IN THE FULL-TIME AND PART-TIME FACULTY, THE STAFF AND THE ADMINISTRATORS OF BELLEVUE COLLEGE. DURING THIS YEAR 5 INDIVIDUALS, NOMINATED BY THEIR PEERS AND THEIR STUDENTS, WERE RECOGNIZED WITH BCF'S "MARGIN OF EXCELLENCE" OR OTHER AWARDS FOR THEIR EXCEPTIONAL AND INSPIRATIONAL DEDICATION AND SERVICE TO STUDENTS, TO STUDENT SUCCESS AND TO BELLEVUE COLLEGE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 565533 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 1 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL FEAVEL AT BELLEVUE COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4255642386 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 LANDERHOLM CIRCLE SE | AddressLine1 |
| City | BELLEVUE | City |
| State | WA | State |
| ZIP Code | 98007 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (29 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| SUZANNE SAINATO | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| PAUL A SWEGLE | ||||||
| PRESIDENT | 6.00 | X | 0 | 0 | 0 | X |
| DALE KING | ||||||
| BOARD MEMBER | 4.00 | X | 0 | 0 | 0 | |
| LAURA CELIS | ||||||
| BOARD MEMBER | 4.00 | X | 0 | 0 | 0 | |
| JAMES CHESEMORE | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| SOPHIE HAGER HUME | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| CAROL M TAYLOR | ||||||
| BOARD MEMBER | 4.00 | X | 0 | 0 | 0 | |
| DELLANIE FRAGNOLI | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| SHIV BATRA | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| SARAH LANGTON | ||||||
| BOARD MEMBER | 4.00 | X | 0 | 0 | 0 | |
| COURTNEY COURTER | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ALFRED W DUNNELL | ||||||
| TREASURER | 4.00 | X | 0 | 0 | 0 | X |
| CHERYL A GUNDERSON | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| BILL G KENT | ||||||
| BOARD MEMBER | 4.00 | X | 0 | 0 | 0 | |
| STEVE LITZOW | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| CYRUS HABIB | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| AMY HEDIN | ||||||
| SECRETARY | 4.00 | X | 0 | 0 | 0 | X |
| STAN ROSEN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| RUDIGER RUDY WOLF | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ANASTASIA WYSS-SCHOENBORN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ROBIN NELSON | ||||||
| BOARD MEMBER | 4.00 | X | 0 | 0 | 0 | |
| SAM CHUGHTAI | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| JIM COUGHLIN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| JOSHUA SCHAER | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| MARK PELLEGRINO | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| MARY CABRIAN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| CHAD A WALL | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| LAURENCE HERRON | ||||||
| EXECUTIVE DIRECTOR | 10.00 | 0 | 104652 | 20231 | X | |
| PAUL FEAVEL | ||||||
| DIRECTOR OF FOUNDATION FIN | 36.00 | 0 | 83666 | 16291 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 188318 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 36522 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Info In Schedule O Part VIII | X | InfoInScheduleOPartVIII |
| All Other Contributions | 1805039 | AllOtherContributions |
| Noncash Contributions | 42433 | NoncashContributions |
| Total Contributions | 1805039 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INTERNT'L STUDENT SERV | Description |
| Business Code | 561000 | BusinessCode |
| Total Revenue Column | 29420 | TotalRevenueColumn |
| Related Or Exempt Function Income | 29420 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 29420 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 151229 | TotalRevenueColumn |
| Exclusion | $151,229 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | EXTERNAL TRUST EARNING | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 656827 | TotalRevenueColumn |
| Exclusion | $656,827 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 656827 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2642515 | TotalRevenueColumn |
| Related Or Exempt Function Income | 29420 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $808,056 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 395546 | Total |
| Program Services | 395546 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 153742 | Total |
| Program Services | 153742 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91242 | Total |
| Management And General | 84547 | ManagementAndGeneral |
| Fundraising | 6695 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53907 | Total |
| Management And General | 21770 | ManagementAndGeneral |
| Fundraising | 32137 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2568 | Total |
| Management And General | 1102 | ManagementAndGeneral |
| Fundraising | 1466 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4335 | Total |
| Management And General | 1720 | ManagementAndGeneral |
| Fundraising | 2615 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7711 | Total |
| Management And General | 3341 | ManagementAndGeneral |
| Fundraising | 4370 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1281 | Total |
| Management And General | 1281 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27161 | Total |
| Management And General | 27161 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21106 | Total |
| Program Services | 11667 | ProgramServices |
| Management And General | 9439 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5695 | Total |
| Management And General | 750 | ManagementAndGeneral |
| Fundraising | 4945 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13199 | Total |
| Program Services | 777 | ProgramServices |
| Management And General | 8357 | ManagementAndGeneral |
| Fundraising | 4065 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19992 | Total |
| Program Services | 1524 | ProgramServices |
| Management And General | 18468 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3844 | Total |
| Fundraising | 3844 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87496 | Total |
| Management And General | 6440 | ManagementAndGeneral |
| Fundraising | 81056 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2056 | Total |
| Management And General | 2056 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | FundraisingFundraising | Program ServicesProgramServices |
|---|---|---|---|---|
| BAD DEBT EXPENSE (PLEDG | 8905 | 8905 | ||
| DONOR RECOGNITION | 5337 | 5337 | ||
| MEALS (DONORS AND ADMIN | 4714 | 3046 | 1668 | |
| MISCELLANEOUS | 2492 | 1883 | 609 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 912329 | Total |
| Program Services | 565533 | ProgramServices |
| Management And General | 197220 | ManagementAndGeneral |
| Fundraising | 149576 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 395845 | BOY |
| EOY | 259999 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 212204 | BOY |
| EOY | 275258 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 524173 | BOY |
| EOY | 518937 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12170 | BOY |
| EOY | 4967 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3707310 | BOY |
| EOY | 4015183 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 473060 | BOY |
| EOY | 482257 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1485517 | BOY |
| EOY | 2859110 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6810279 | BOY |
| EOY | 8415711 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2567 | BOY |
| EOY | 18481 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25759 | BOY |
| EOY | 74951 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28326 | BOY |
| EOY | 93432 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 229727 | BOY |
| EOY | 397981 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2496703 | BOY |
| EOY | 2884242 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4055523 | BOY |
| EOY | 5040056 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6781953 | BOY |
| EOY | 8322279 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6810279 | BOY |
| EOY | 8415711 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1730186 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -189860 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Support Org170b1 Aiv | X | CollegeSupportOrg170b1Aiv |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 691260 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 782569 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 934141 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1456167 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1615180 | CurrentTaxYear |
| Total | 5479317 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 691260 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 782569 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 934141 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1456167 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1615180 | CurrentTaxYear |
| Total | 5479317 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 740704 | AmountsSubstContributorsTotal |
| Public Support Total170 | 4738613 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 104153 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 109859 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 144508 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 174543 | CurrentTaxYearMinus1Year |
| Current Tax Year | 808056 | CurrentTaxYear |
| Total | 1341119 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 6820436 | TotalSupport |
| Gross Receipts From Admissions Etc | 118885 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.69480 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.65900 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
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 | 4055523 | BeginningOfYearBalance |
| Contributions | 909533 | Contributions |
| End Of Year Balance | 4965056 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3433556 | BeginningOfYearBalance |
| Contributions | 621967 | Contributions |
| End Of Year Balance | 4055523 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1897584 | BeginningOfYearBalance |
| Contributions | 1535972 | Contributions |
| End Of Year Balance | 3433556 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1861134 | BeginningOfYearBalance |
| Contributions | 36450 | Contributions |
| End Of Year Balance | 1897584 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1849954 | BeginningOfYearBalance |
| Contributions | 11180 | Contributions |
| End Of Year Balance | 1861134 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DFA US CORE EQUITY I | Description |
| Book Value | 482257 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 482257 | TotalOfBookValueSecurities |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FUNDS HELD IN TRUST BY UNRELATED OUTSIDE ORGANIZATIONS | Description |
| Book Value | 2859110 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 2859110 | TotalBookValueOtherAssets |
| Tot Revenue Etc Audited Fincl Stmt | 2986357 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 421004 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 74685 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 38012 | OtherRevenues |
| Revenue Not Rptd F990 | 533701 | RevenueNotRptdF990 |
| Revenue Subtotal | 2452656 | RevenueSubtotal |
| Other Revenues Not Included | 189859 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 189859 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2642515 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1025030 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 74685 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 38016 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 112701 | ExpensesNotRptdF990 |
| Expenses Subtotal | 912329 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 912329 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE PURPOSE OF THE ENDOWMENT FUNDS IS TO PROVIDE CURRENT INCOME FOR THE PURPOSES OF FUNDING SCHOLARSHIPS AND OTHER PROGRAM ACTIVITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INTERNALLY GENERATED CUSTODIAL FEES REMOVED FROM EXPENSES 31,014. EXPENSES ASSOCIATED WITH AUTOMOBILE CONTRIBUTIONS 6,998. | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SECTION 481(A) ADJUSTMENT - CHANGE IN ACCOUNTING FROM CASH TO ACCRUAL 189,859. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | INTERNALLY GENERATED CUSTODIAL FEES REMOVED FROM EXPENSES 31,014. EXPENSES ASSOCIATED WITH AUTOMOBILE CONTRIBUTIONS AND OTHER 6,998. OTHER 4. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELLEVUE COLLEGE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 LANDERHOLM CIRCLE SE | AddressLine1 |
| City | BELLEVUE | City |
| State | WA | State |
| ZIP Code | 98007 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 910819265 | EINOfRecipient |
| IRC Section | 501(C)(1) | IRCSection |
| Amount Of Cash Grant | 395546 | AmountOfCashGrant |
| Purpose Of Grant | FUNDING BELLEVUE COLLEGE PROGRAMS, ACTIVITIES AND DEPARTMENTS TO ENABLE INNOVATIONS, ENHANCEMENTS AND EXCELLENCE.GE PROGRAMS, ACTIVITIES AND DEPARTMENTS TO ENABLE INNOVATIONS, ENHANCEMENTS AND EXCELLENCE. | PurposeOfGrant |
Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS FOR TUITION REDUCTION AND CHILDCARE SUBSIDIES | 209 | 144442 |
| SCHOLARSHIPS IN THE FORM OF EMERGENCY AID | 161 | 4800 |
| AWARDS TO BELLEVUE COLLEGE FACULTY AND STAFF | 5 | 4500 |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | PART I, LINE 2: | SCHEDULE I, PART I, LINE 2: RECIPIENTS OF GRANTS FROM THE BELLEVUE COLLEGE FOUNDATION ARE REQUIRED TO FILE REPORTS SUMMARIZING HOW FUNDS WERE USED AND EVALUATING THE PROJECT UPON COMPLETION. FOR MAJOR GRANTS, BCF STAFF, INCLUDING THE EXECTUTIVE DIRECTOR, VERIFY THE ACTIVITY IN A VARIETY OF WAYS,INCLUDING, BUT NOT LIMITED TO VISITING THE PROGRAM, TOURING THE FACILITY, EXAMINING THE EQUIPMENT OR WITNESSING THE USE OF THE GRANT MONEY, AND ATTENDING THE EVENTS RELATED TO THE USE OF FUNDS. |
| PART III, ASSISTANCE TO INDIVIDUALS: SCHOLARSHIP AWARD PAYMENTS FOR TUITION, FEES AND BOOKS ARE REMITTED TO BELLEVUE COLLEGE. CHILDCARE SCHOLARSHIPS ARE PAID TO PARTICIPATING CHILDCARE PROVIDER AGENCIES. EMERGENCY FUNDS IN INCREMENTS OF $25-$100 ARE PROVIDED DIRECTLY TO STUDENTS IN THE FORM OF PREPAID PAYMENT CARDS FOR URGENTLY NEEDED FOOD, TRANSPORTATION OR HOUSING. |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 14 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1500 | NoncashContribsRptdF990 |
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 29 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 13602 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | NET PROCEEDS | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | GREENS FEES | 1 | 13250 | COST |
| X | TANGIBLE GOODS | 6 | 8080 | COMPARABLE SALES VALUES |
| X | DONATED SERVICES/LODGING | 3 | 6001 | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USE: | Identifier |
| Return Reference | PART I, LINE 32B: | ReturnReference |
| Explanation | BELLEVUE COLLEGE FOUNDATION HAS CONTRACTED WITH A VEHICLE PROCESSOR ("PROCESSOR") TO RECEIVE, HANDLE AND SELL DONATED CARS AND TRUCKS. THE PROCESSOR ARRANGES EITHER TOWING OR PICK UP AND DELIVERY TO A VEHICLE AUCTION SITE. THE PROCESSOR ALSO IS RESPONSIBLE FOR FILING INTERNAL REVENUE SERVICE ("IRS") FORMS 1098-C WITH THE IRS AND MAILING THE FORMS TO THE DONORS, AS REQUIRED. AUCTION FEES, TOWING FEES, DMV FEES, AND THE PROCESSOR'S CONTRACTED SERVICE FEES ARE DEDUCTED FROM AUCTION PROCEEDS AND THE NET AMOUNT IS REMITTED TO THE FOUNDATION. THE FOUNDATION RECORDS GROSS AUCTION RECEIPTS AS CONTRIBUTION REVENUE AND THE RELATED COSTS AS FUNDRAISING EXPENES. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 DRAFT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. UPON APPROVAL, FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR COMMENT AND QUESTIONS PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, BOARD MEMBERS AND BOARD COMMITTEE MEMBERS,EXECUTIVE EMPLOYEES AND ANY OTHER MANAGER OR SUPERVISOR IDENTIFIED BY THE BOARD OF DIRECTORS ("BOD") OR BOARD PRESIDENT AS EXERCISING SUBSTANTIAL INFLUENCE OVER THE OPERATIONS OF THE BELLEVUE COLLEGE FOUNDATION ("BCF") ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONAIRE ("COI")ON AN ANNUAL BASIS. NEW BOARD MEMBERS ARE ASKED TO IMMEDIATELY SUBMIT THEIR COI FORMS. BCF REVIEWS AND RETAINS THE COMPLETED COI FORMS AND INVESTIGATES INDENTIFIED CONFLICTS. THE BCF EXECUTIVE DIRECTOR INVESTIGATES AND DISCLOSES TO THE BOD ALL CONFLICTS OF INTEREST REPORTED UNDER THIS POLICY. THE BOD EVALUATES DISCLOSURES AND MATERIAL FACTS RELATING TO THE TRANSACTION OR ARRANGEMENT GIVING RISE TO THE POTENTIAL CONFLICT OF INTEREST TO DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS AND TO DEVELOP ALTERNATIVES TO REMOVE ANY CONFLICT FROM A TRANSACTION OR ARRANGEMENT. AN INDIVIDUAL WHO HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHALL NOT BE PRESENT FOR THIS DISCUSSION UNLESS REQUIRED TO MAKE A PRESENTATION, PROVIDE ADDITIONAL FACTS OR ANSWER QUESTIONS. RESOLUTION TO A DISCLOSED CONFLICT WILL BE BASED ON THE SPECIFIC FACTS AND CIRCUMSTANCES OF THE SITUATION AND MAY INCLUDE SUSPENSION FROM VOTING OR PARTICIPATING IN DECISIONS WITH REGARD TO THE CONFLICT TRANSACTION. EVERY BOARD MEETING AGENDA INCLUDES A WRITTEN STATEMENT ASKING BOARD MEMBERS TO INFORM BCF OF ANY CHANGES WHICH MAY PRESENT A POTENTIAL CONFLICT OF INTEREST AND TO SUBMIT UPDATED COI FORMS TO DOCUMENT THE CHANGES SO THEY MAY BE EVALUATED. | |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER OFFICERS OF BELLEVUE COLLEGE FOUNDATION ("BCF") IS SET AND REVISED NOT BY BCF BUT BY THE TRUSTEES OF BELLEVUE COLLEGE, A SEPARATE BUT FINANCIALLY INTERRELATED PUBLIC AGENCY. THE EXECUTIVE DIRECTOR AND OTHER STAFF OF BCF ARE EMPLOYEES OF BELLEVUE COLLEGE ("THE COLLEGE") AND PERFORM VARYING PERCENTAGES OF THEIR WORK FOR THE COLLEGE. BCF REIMBURSES THE COLLEGE FOR THE PORTION OF THESE EMPLOYEES' TIME SPENT ON BCF WORK BUT DOES NOT SEPARATELY PROVIDE COMPENSATION DIRECTLY TO THE INDIVIDUALS. THE COLLEGE TRUSTEES BASE THEIR APPROVAL OF COMPENSATION ON SURVEYS OF THE RESPONSIBILITIES, DUTIES AND COMPENSATION OF PERSONS IN COMPARABLE POSITIONS INSIDE AND OUTSIDE THE SYSTEM OF WASHINGTON STATE COMMUNITY AND TECHNICAL COLLEGES, WASHINGTON STATE EMPLOYEES AS A WHOLE, AND THE BROADER SPECTRUM OF SIMILAR POSITIONS IN THE SEATTLE METROPOLITAN AREA. THIS PERIODIC SURVEY IS CONDUCTED BY A PROFESSIONAL FIRM SPECIALIZING IN THE AREA OF COMPENSATION REVIEWS. MEETINGS OF THE TRUSTEES ARE OPEN TO THE PUBLIC AND MINUTES ARE KEPT OF ALL ACTIONS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL APPLICABLE TAX FORMS - FORMS 1023 AND 990 ARE AVAILABLE UPON REQUEST IN OUR OFFICES DURING NORMAL BUSINESS HOURS. IN ADDITION, THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE FOR REVIEW UPON REQUEST IN OUR OFFICE DURING NORMAL BUSINESS HOURS. SOME OR ALL OF THESE DOCUMENTS MAY ALSO BE AVAILABLE AT OUR WEBSITE AT WWW.BELLEVUECOLLEGE.EDU/FOUNDATION. | |
| FORM 990, PAGE 9, PART VIII, LINE 11A - EXTERNAL TRUST EARNINGS | THE SEATTLE FOUNDATION HOLDS, INVESTS AND MANAGES THE BAZ FUND ENDOWMENT FOR THE SOLE BENEFIT OF BELLEVUE COLLEGE FOUNDATION ("BCF") IN SUPPORT OF STUDENT SCHOLARSHIPS AND PROGRAM ENHANCEMENTS IN THE BELLEVUE COLLEGE INTERIOR DESIGN PROGRAM. THE SEATTLE FOUNDATION REPORTED THE CORPUS VALUE OF THE ENDOWMENT TO BE $2,100,958 AT 6/30/13. THE FUND IS INCLUDED AS PART OF "FUNDS HELD IN TRUST BY UNRELATED OUTSIDE ORGANIZATIONS" IN PART IX OF OTHER ASSETS ON SCHEDULE D. ANNUALLY, IN ITS AUDIT REPORT, THE SEATTLE FOUNDATION PUBLISHES THE FORMULA IT USES TO CALCULATE THE PORTION OF EARNINGS TO BE DISTRIBUTED. BASED ON THE INFORMATION AVAILABLE IN THE SEATTLE FOUNDATION AUDIT REPORT AND ADDITIONAL INFORMATION RECEIVED DIRECTLY FROM THE SEATTLE FOUNDATION, BCF HAS ESTIMATED TOTAL CUMMULATIVE EARNINGS, SINCE INCEPTION, TO BE $699,727, OF WHICH $42,900 WAS REPORTED IN THE 6/30/12 YEAR END RETURN. THE REMAINING AMOUNT OF $656,827 IS INCLUDED IN LINE 11A OF PART VIII, FORM 990. PRIOR EARNINGS DISTRIBUTED IN 2011 AND 2012 TOTAL $85,063 FOR A 6/30/13 ACCOUNT BALANCE OF $2,715,622. NO ADJUSTMENT HAS BEEN MADE TO THE FUND FOR ANY UNREALIZED GAIN OR LOSS AS THIS INFORMATION WAS NOT AVAILABLE. | INCOME FROM FUNDS HELD AND MANAGED BY OUTSIDE ORGANIZATION: |
| FORM 990, PAGE 10, PART IX, LINE 19 - CONFERENCES, CONVENTIONS & MEETINGS | BELLEVUE COLLEGE FOUNDATION ("THE FOUNDATION") SPONSORS AN ANNUAL "BECOME EXCEPTIONAL LUNCHEON" TO SERVE AS A SHOWCASE FOR BELLEVUE COLLEGE, ITS STUDENTS AND THEIR ACHIEVEMENTS AND AS AN OPPORTUNITY TO ENCOURAGE DONATIONS TO THE FOUNDATION. ALL LUNCHEON COSTS ARE RECORDED AS FUNDRAISING EXPENSE UNDER CONFERENCES, CONVENTIONS AND MEETINGS. TOTAL LUNCHEON EXPENSES OF $81,056 FOR THE 2012 TAX YEAR INCLUDE SPACE RENTAL, PROMOTION AND DONOR RECOGNITION OF $42,998, MEALS AND FOOD SERVICE OF $26,058 AND LOGISTICS SUPPORT OF $12,000. ADDITIONAL, EXPENSES OF $6,440 WERE RECORDED UNDER MANAGEMENGT AND GENERAL EXPENSES FOR SUPPLIES AND REFRESHMENTS FOR BOARD OF DIRECTOR AND BOARD COMMITTEE MEETINGS, WORKSHOPS, RECEPTIONS AND OTHER MEETINGS. | LUNCHEON AND OTHER MEETING EXPENSES: |
| FORM 990, PART XI, LINE 9: | SECTION 481(A) ADJUSTMENT - YEAR 4 -189,859. OTHER -1. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PAGE 11, PART XII, LINE 2C | THE PROCESS HAS NOT SUBSTANTIALLY CHANGED FROM THE PRIOR YEAR. THE FINANCE COMMITTEE ANNUALLY APPOINTS THE INDEPENDENT ACCOUNTING FIRM WHICH IS TO PERFORM THE AUDIT, MEETS WITH THE AUDITORS AND APPROVES THE AUDITED FINANCIAL STATEMENTS ANNUALLY. AT BOARD DISCRETION THE BOARD OF DIRECTORS MAY ALSO MEET WITH THE AUDITORS AND REVIEWS THE AUDITED FINANCIAL STATEMENTS. | AUDIT OVERSIGHT AND SELECTION OF INDEPENDENT ACCOUNTANT: |
| FORM 990,PAGE 12, PART XI, QUESTION 5 | BELLEVUE COLLEGE FOUNDATION APPLIED FOR AND RECEIVED APPROVAL FROM THE DEPARTMENT OF THE TREASURY UNDER THE AUTOMATIC CHANGE REQUEST PROCEDURES TO CHANGE ITS METHOD OF ACCOUNTING FROM CASH TO ACCRUAL EFFECTIVE 7/1/09. ACCORDINGLY, THE RESULTING CHANGE IS BEING REPORTED OVER A FOUR YEAR PERIOD FROM 6/30/2010-6/30/2013. | CHANGE IN ACCOUNTING FROM CASH TO ACCRUAL: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELLEVUE COLLEGE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 LANDERSHOLM CIRCLE SE | AddressLine1 |
| City | BELLEVUE | City |
| State | WA | State |
| ZIP Code | 980076484 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910819265 | EIN |
| Primary Activities | UNIVERSITY LEVEL EDUCATION | PrimaryActivities |
| Legal Domicile State | WA | LegalDomicileState |
| Exempt Code Section | 501(C)(1) | ExemptCodeSection |
| Public Charity Status | 2 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (6 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| GRANTS AND FACULTY AND STAFF RECOGNITION AWARDS TO BELLEVUE COLLEGE | ||
| B | 395546 | AUTHORIZED CASH DISTRIBUTIONS |
| SCHOLARSHIPS TO INDIVIDUALS WHO ATTEND BELLEVUE COLLEGE | ||
| B | 149242 | AUTHORIZED CASH DISTRIBUTIONS |
| AWARDS TO BELLEVUE COLLEGE FACULTY & STAFF | ||
| B | 4500 | ACTUAL AMOUNT PAID TO COLLEGE |
| SALARIES PAYROLL TAXES & BENEFITS FOR SHARED EMPLOYEES TO BELLEVUE COLLEGE | ||
| O | 69254 | UNREIMBURSED PORTION |
| SALARIES PAYROLL TAXES & BENEFITS FOR SHARED EMPLOYEES TO BELLEVUE COLLEGE | ||
| O | 159763 | ACTUAL AMOUNT PAID TO COLLEGE |
| SHARED FACILITY COSTS OF INDETERMINABLE VALUE - BELLEVUE COLLEGE | ||
| N | NOT DETERMINABLE | |
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