2014-02-13T13:00:04-06:00 2013-06-30 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2012-07-01 237367633 SAN JOAQUIN DELTA COMMUNITY COLLEGE FOUNDATION SANJ 2099545032 5151 PACIFIC AVENUE STOCKTON CA 95207 MATTHEW E WETSTEIN 2014-02-13 true Kristin Ficker P01254056 9164411000 2012 2015-11-30 17:44:51Z KATHY HART 5151 PACIFIC AVENUE STOCKTON CA 95207 1597853 false X N/A X 1973 CA TO OPERATE FOR THE ADVANCEMENT OF EDUCATION AND FOR CHARITABLE PURPOSES RELATED TO EDUCATION BY THE DISTRIBUTION OF FUNDS. TO SOLICIT AND RAISE FUNDS FOR THE PURPOSE OF AWARDING SCHOLARSHIPS. TO PROVIDE FUNDS TO SUPPLEMENT FEDERAL, STATE. AND LOCAL TAX REVENUES. 7 7 0 7 0 0 92121 1022849 26237 39176 76725 93038 17490 29420 212573 1184483 20617 17550 0 0 0 0 0 0 0 110372 164246 130989 181796 81584 1002687 2920239 4070215 33512 32944 2886727 4037271 TO OPERATE FOR THE ADVANCEMENT OF EDUCATION AND FOR CHARITABLE PURPOSES RELATED TO EDUCATION BY THE DISTRIBUTION OF FUNDS. TO SOLICIT AND RAISE FUNDS FOR THE PURPOSE OF AWARDING SCHOLARSHIPS. TO PROVIDE FUNDS TO SUPPLEMENT FEDERAL, STATE, AND LOCAL TAX REVENUES. false false 181160 17550 39176 IN THE RECOGNITION AND ESTABLISHMENT OF THE FOUNDATION THERE SHALL BE A WRITTEN AGREEMENT BETWEEN THE DISTRICT AND THE FOUNDATION ORGANIZATION WHICH SETS FORTH THE PURPOSES OF AN EXEMPT ORGANIZATION UNDER SECTIONS 170(B)(L)(A), 50L(C)(3), AND 509(A)(L) OF THE INTERNAL REVENUE CODE OF 1986 SECTIONS 72670 THROUGH 72682 OF THE EDUCATION CODE AND WITH THE REGULATIONS CONTAINED IN TITLE 5, SECTION 59250 ET SEQ., AS WELL AS DISTRICT BOARD POLICY. THE BOARD OF TRUSTEES INFORMATION ITEM 2.1 DATED JUNE 17, 2003 STATES THE PURPOSE OF THE FOUNDATION: * TO OPERATE FOR THE ADVANCEMENT OF EDUCATION AND FOR CHARITABLE PURPOSES RELATED TO EDUCATION BY THE DISTRIBUTION OF FUNDS, * TO SOLICIT AND RAISE MONEY FOR THE SUPPORT OF EDUCATIONAL PROJECTS OF MERIT. * TO SOLICIT AND RAISE MONEY FOR THE PURPOSE OF AWARDING SCHOLARSHIPS AND LOANS TO ASSIST STUDENTS. * TO AFFORD AND ENCOURAGE OPPORTUNITIES FOR THE ESTABLISHMENT OF PERMANENT ART COLLECTIONS, ART ENDOWMENTS, RESEARCH AND EDUCATIONAL PROJECTS, SPECIAL EDUCATION AND COMMUNITY SERVICES PROGRAMS, INNOVATIVE PRACTICES, AND THE CONSTRUCTION OR PURCHASE OF BUILDINGS, FURNITURE, FURNISHINGS, OR FACILITIES * TO PROVIDE FUNDS SUPPLEMENTARY TO FEDERAL, STATE AND LOCAL TAX REVENUES THE SPECIFIC PURPOSES FOR WHICH THE CORPORATION IS FORMED ARE TO ADVANCE THE INTERESTS AND PROMOTE THE WELFARE OF THE SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT. TO THIS END, THE CORPORATION SHALL: * RECEIVE, HOLD, INVEST AND ADMINISTER PROPERTY AND MAKE EXPENDITURES TO OR FOR THE BENEFIT, OF THE SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT, THEREBY ASSISTING IN DEVELOPING AND INCREASING THE FACILITIES OF THE DISTRICT FOR BROADER EDUCATIONAL OPPORTUNITIES AND SERVICE TO STUDENTS AND CITIZENS OF THE STATE OF CALIFORNIA BY ENCOURAGING GIFTS OF MONEY, PROPERTY, WORKS OF ART, HISTORICAL PAPERS AND DOCUMENTS, AND MUSEUM SPECIMENS OF EDUCATIONAL, ARTISTIC OR HISTORIC-AL VALUE OR ANY OTHER ASSETS OF VALUE OF' ANY DESCRIPTION TO THE SAN JOAQUIN DELLA COMMUNITY COLLEGE DISTRICT FROM SOURCES OTHER THAN THOSE FROM WHICH THE DISTRICT NORMALLY-RECEIVES REVENUE. * SOLICIT AND RAISE FUNDS FOR THE ESTABLISHMENT OF SCHOLARSHIPS AND OTHER STUDENT ASSISTANCE PROGRAMS AT SAN JOAQUIN DELTA COLLEGE AND FOR THE SUPPORT OF REGULAR ACADEMIC PROGRAMS AS WELL AS EDUCATIONAL PROJECTS OF MERIT. * HAVE THE POWER TO RECEIVE PROPERTY BY DEVISE OR BEQUEST, SUBJECT TO THE LAWS REGULATING THE TRANSFER OF PROPERTY BY DEED, WILL OR OTHERWISE, AND ACQUIRE AND HOLD ALL PROPERTY, REAL OR PERSONAL, INCLUDING INTERESTS, SHARES OF STOCK, BONDS AND SECURITIES OF OTHER CORPORATIONS OR OTHER BUSINESS ENTITIES. * HAVE THE POWER TO ACT AS TRUSTEE UNDER ANY TRUST INCIDENTAL TO THE PRINCIPAL OBJECTS OF THE CORPORATION AND TO RECEIVE, BOLD, ADMINISTER AND EXPEND FINDS AND PROPERTY SUBJECT TO SUCH TRUST. * MANAGE, CONTROL, GRANT OPTIONS, SELL FOR CASH OR DEFERRED PAYMENTS, CONVEY, EXCHANGE, PARTITION, DIVIDE, IMPROVE, DEVELOP AND REPAIR CORPORATE PROPERTY. * BORROW MONEY, GIVE PROMISSORY NOTES OR BONDS THEREFORE, AND SECURE THE PAYMENT THEREFORE BY MORTGAGE OR DEED OF TRUST UPON PROPERTY, REAL OR PERSONAL. * HAVE THE POWER TO MAKE CONTRACTS AND DO ALL OTHER ACTS NECESSARY OR EXPEDIENT FOR THE ADMINISTRATION OF THE AFFAIRS AND ATTAINMENT OF THE PURPOSES OF THE CORPORATION. * PROVIDE ADVISORY COUNSEL AND ASSISTANCE TO THE SUPERINTENDENT/ PRESIDENT OF THE DISTRICT. 181160 true true false false false false false false true false false false true true true true true false false false false false false true false false false true false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false X 7 7 false false false false false false false true true false false true false false true false false false CA X RAQUEL PUENTES-GRIFFITH 2099545061 5151 PACIFIC AVENUE STOCKTON CA 95207 X JANET RIVERA 1.00 X X 0 0 0 KATHY HART 1.00 X X 0 0 0 SUSAN GRUPE DEPOLO 1.00 X X 0 0 0 TERESA BROWN 1.00 X X 0 0 0 CARL J TOLIVER 1.00 X 0 0 0 CARLOS VILLAPUDUA 1.00 X 0 0 0 DR ELIZABETH BLANCHARD 1.00 X 0 0 0 DR MOSES ELAM 1.00 X 0 0 0 JEFF L WRIGHT 1.00 X 0 0 0 MARY ELIZABETH EBERHARDT-SANDSTROM 1.00 X 0 0 0 RAQUEL PUENTES-GRIFFITH 1.00 X 0 0 0 0 0 0 0 false false false 0 0 1022849 5500 1022849 MEMBERSHIP FEES 900099 16144 16144 STUDENT CHEF PROGRAM SALES 23032 23032 0 0 0 0 0 0 0 0 39176 73619 73619 0 0 0 0 0 354164 334745 19419 0 19419 19419 85752 78625 7127 7127 0 0 MISCELLANEOUS INCOME 900099 22293 22293 0 0 0 0 0 0 22293 1184483 39176 0 122458 0 17550 17550 0 0 0 0 0 0 0 0 0 0 0 0 0 16217 16217 10243 10243 0 0 175 175 2102 2056 46 0 0 0 21720 21720 0 0 0 0 0 0 FOOD PURCHASES FOR PROGRAMS 20600 20600 INSTRUCTIONAL SUPPLIES 6298 6298 EQUIPMENT 5500 5500 OPERATING EXPENSES 590 590 80801 80801 0 0 181796 181160 636 0 0 346587 524045 1257 37231 0 0 0 0 0 0 2216650 2530998 53798 54043 0 0 301947 923898 2920239 4070215 8500 12132 0 25012 20812 33512 32944 X -176169 -106442 3062896 4143713 2886727 4037271 2920239 4070215 1002687 147857 0 X false true X true false X 727606 74070 38663 92121 1022849 1955309 0 0 727606 74070 38663 92121 1022849 1955309 715738 1239571 51049 41720 56672 67318 73619 290378 0 0 598 124419 75860 108045 308922 2554609 66199 0.48520 0.36870 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - 598, COLUMN C - 26425, COLUMN D - 14152, COLUMN E - 22293, COLUMN F - 63468; DESCRIPTION - FUNDRAISING EVENTS, COLUMN A - , COLUMN B - , COLUMN C - 97994, COLUMN D - 61708, COLUMN E - 85752, COLUMN F - 245454;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1123646 117353 5928 1235071 1051985 76816 5155 1123646 920263 136578 4856 1051985 771268 161705 12710 920263 976426 -205158 771268 1.00000 false false 0 0 0 0 0 0 DUE FROM THE DISTRICT 923898 923898 0 LIABILITY UNDER SPLIT INTEREST AGREEMENTS 20812 20812 X Intended uses of endowment funds Schedule D, Part V, Line 4 THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO PROVIDE GRANTS/SCHOLARSHIPS TO STUDENTS ATTENDING SAN JOAQUIN DELTA COLLEGE. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE FOUNDATION HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE PURSUANT TO CODE SECTION 501(C)(3) AND ALSO BY THE CALIFORNIA REVENUE AND TAX CODE SECTION 23701E. JAZZ FESTIVAL 24217 24217 149 25625 BAKING 18984 18984 8174 10466 16 42551 42551 2240 29042 2929 85752 0 85752 0 0 2389 37216 0 39020 78625 7127 true SCHOLARSHIPS, GRANTS AND AWARDS 75 18050 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FOR FOUNDATION SCHOLARSHIPS, THE FOUNDATION GENERALLY RECEIVES THE FUNDS DIRECTLY OR VIA THE DISTRICT CASHIER'S OFFICE AND DEPOSITS THEM INTO A "CONTRIBUTIONS" ACCOUNT TO TRACK THE REVENUE. THE MANAGER RESPONSIBLE FOR THE SCHOLARSHIPS MONITOR, REVIEW AND VERIFY THAT EXPENSES CHARGED TO THE SCHOLARSHIPS QUALIFY UNDER THE GUIDELINES PROVIDED BY THE DONOR. SCHOLARSHIP EXPENSES ARE CHARGED DIRECTLY TO OBJECT CODES WITHIN THE FOUNDATION FUNDS CALLED STUDENT AWARDS AND GRANTS OR GRANTS PAID. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE ORGANIZATIONS MANAGEMENT GROUP REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS. ORGANIZATIONAL REVIEWERS CONSIST OF: RAQUEL PUENTES-GRIFFITH, ACTING CONTROLLER AND KATHY HART, SUPERINTENDENT/PRESIDENT. CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12A DUE TO THE SIZE OF THE ORGANIZATION THERE IS NO CONFLICT OF INTEREST POLICY IN PLACE. MANAGEMENT OF THE FOUNDATION ARE EMPLOYEES OF THE DISTRICT AND FOLLOW THE DISTRICTS POLICY ON CONFLICTS OF INTEREST. WHISTLEBLOWER POLICY FORM 990, PART VI, LINE 13 DUE TO THE SIZE OF THE ORGANIZATION, THE ORGANIZATION DOES NOT FEEL A WHISTLEBLOWER POLICY IS NECESSARY AT THIS TIME. COMPENSATION OF TOP MANAGEMENT OFFICIAL FORM 990, PART VI, LINE 15A THERE IS NO TOP MANAGEMENT OFFICIAL THAT IS COMPENSATED BY THE ORGANIZATION. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES FORM 990, PART VI, LINE 15B THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION SO THIS ANSWER HAS BEEN INTENTIONALLY ANSWERED "NO". Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE ORGANIZATION PUBLISHES ONLINE ANY BOARD POLICIES, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS. Other Expenses Form 990, Part IX, Line 24 MISC EXPENSES - TOTAL EXPENSE: 14293, PROGRAM SERVICE EXPENSE: 14293, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; OTHER TRANSFERS - TOTAL EXPENSE: 66454, PROGRAM SERVICE EXPENSE: 66454, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; EQUIPMENT/FACILITY RENTAL - TOTAL EXPENSE: 54, PROGRAM SERVICE EXPENSE: 54, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT 5151 PACIFIC AVENUE STOCKTON CA 95207 SCHOOL DISTRICT CA 501(C)(1) N/A SJDCCD false false false false false false false false false false false false false false false false false false false false