FOUNDATION OF YAKIMA VALLEY COMMUNITY COLLEGE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FOUNDATION OF YAKIMA VALLEY COMMUNITY COLLEGE (EIN 91-1028928)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-24
IRS object ID
202543289349300754
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-11-24T11:49:44-08:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261262413PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Petersen CPAs & Advisors PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13702 Kern WayAddressLine1Txt
CityYakimaCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911028928EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOUNDATION OF YAKIMA VALLEY COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOUNBusinessNameControlTxt
Phone5095744645PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11015 S 16th AvenueAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98902ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTACEY KAUTZPersonNm
Person TitleEXECUTIVE DIR.PersonTitleTxt
Signature2025-11-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAngela M Pratt CPAPreparerPersonNm
PTINP00234617PTIN
Phone5095751040PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTACEY KAUTZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 22520AddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98907ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,688,222GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.YVCC.EDU/FOUNDATIONWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionThe Foundation is organized exclusively for charitable and educational purposes. Our main focus is awarding scholarships to students, yearly awards for faculty/staff and assisting in the promotion and support of Yakima Valley College educational programs.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$397,403PYContributionsGrantsAmt
CY Contributions Grants$467,801CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$416,902PYInvestmentIncomeAmt
CY Investment Income$1,220,421CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$814,305PYTotalRevenueAmt
CY Total Revenue$1,688,222CYTotalRevenueAmt
PY Grants And Similar Paid$580,349PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$557,633CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$50,139PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$50,967CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$102,980PYOtherExpensesAmt
CY Other Expenses$131,693CYOtherExpensesAmt
PY Total Expenses$733,468PYTotalExpensesAmt
CY Total Expenses$740,293CYTotalExpensesAmt
PY Revenues Less Expenses$80,837PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$947,929CYRevenuesLessExpensesAmt
Total Assets BOY$13,628,882TotalAssetsBOYAmt
Total Assets EOY$14,672,877TotalAssetsEOYAmt
Total Liabilities BOY$757,564TotalLiabilitiesBOYAmt
Total Liabilities EOY$704,737TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,871,318NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,968,140NetAssetsOrFundBalancesEOYAmt
MissionThe Foundation is organized exclusively for charitable and educational purposes. Our main focus is awarding scholarships to students, yearly awards for faculty/staff and assisting in the promotion and support of Yakima Valley College educational programs.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$715,005ExpenseAmt
Grant$557,633GrantAmt
DescAwarding scholarships to students is our main focus and our largest expenditure. We have awarded over $10 million in scholarships to approximately 9000 students in the 48 years we have been in existence. The Foundation also raised matching funds for the SBCTC Exceptional Faculty Program in 1998. $350,000 was matched by the State of WA to make awards available yearly to faculty working at Yakima Valley College (YVC). 98% of the total expenses were spent on scholarships and awards. The revenue we generate yearly comes from donors who want to establish scholarships with us and the investment income generated by those donations. We require a $25,000 donation to set up a perpetual scholarship whereby we only award the income from the prior year and keep initial donation intact. We charge a 0.5%-1.5% administrative fee yearly to pay for administrative costs in our office. The fees charged are based on prior year's performance and income generated. We also accept donations where the donor wants the whole donation to be awarded and is charged a 3% one-time fee on the initial donation with no investment income generated. The Foundation teamed up with the college and created an emergency fund for studentsThe Student Success Fund. The funds cover unexpected costs that come up that would prevent a student from attending their classes such as rent, utilities, car repairs, groceries, etc. Our Foundation has been given millions of dollars by incredible people who want to further the educations of students who wouldn't be able to attend college if not for the scholarship. A list of our scholarships with their criteria is available at yvcc.edu/scholarships.Desc
Total Program Service Expenses$715,005TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTACEY KAUTZPersonNm
Phone5095744645PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1SOUTH 16TH NOB HILLAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP989072820ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
STACEY KAUTZ
EXECUTIVE DIR.16.000.00Yes (X)$46,780$0$0
Jean Brown
BOARD MEMBER1.000.00$0$0$0Yes (X)
PAT GILMORE
Board Member1.000.00$0$0$0Yes (X)
Glenn Rice
BOARD MEMBER1.000.00$0$0$0Yes (X)
Delma Tayer
Board Member1.000.00$0$0$0Yes (X)
PAUL MCDONALD
Vice President1.000.00Yes (X)$0$0$0Yes (X)
LESLIE EGLIN
Secretary1.000.00Yes (X)$0$0$0Yes (X)
Juana Rezaie
Board Member1.000.00$0$0$0Yes (X)
Martin Streich
Board Member1.000.00$0$0$0Yes (X)
Ernesto Sanchez
Board Member1.000.00$0$0$0Yes (X)
Bret Bohoskey
BOARD MEMBER1.000.00$0$0$0Yes (X)
Kathryn Bauer
Board Member1.000.00$0$0$0Yes (X)
Chafeka Abdellatif
Board Member1.000.00$0$0$0Yes (X)
Doug Armstrong
Treasurer1.000.00Yes (X)$0$0$0Yes (X)
Alma Benitez
Board Member1.000.00$0$0$0Yes (X)
Teresa Rich
Ex-Officio1.000.00$0$0$0Yes (X)
MARY SUNDQUIST
President1.000.00Yes (X)$0$0$0Yes (X)
Norma Barajas
BOARD MEMBER1.000.00$0$0$0Yes (X)
Nicole Fabela
BOARD MEMBER1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$46,780TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$467,801AllOtherContributionsAmt
Total Contributions$467,801TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,220,421TotalRevenueColumnAmt
Related Or Exempt Func Income$1,220,421RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,688,222TotalRevenueColumnAmt
Related Or Exempt Func Income$1,220,421RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$557,633TotalAmt
Program Services$557,633ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$50,967TotalAmt
Program Services$46,314ProgramServicesAmt
Management And General$4,653ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$17,000TotalAmt
Management And General$17,000ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$103,858TotalAmt
Program Services$103,858ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,770TotalAmt
Program Services$4,770ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,450TotalAmt
Management And General$3,450ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,430TotalAmt
Program Services$2,430ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Desclicense and permitsDesc
Total$185TotalAmt
Management And General$185ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$740,293TotalAmt
Program Services$715,005ProgramServicesAmt
Management And General$25,288ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,351,812BOYAmt
EOY$1,982,562EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$482,077BOYAmt
EOY$502,952EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,794,993BOYAmt
EOY$12,187,363EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,628,882BOYAmt
EOY$14,672,877EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$106EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$757,564BOYAmt
EOY$704,631EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$757,564BOYAmt
EOY$704,737EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$430,556BOYAmt
EOY-$290,390EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,301,874BOYAmt
EOY$14,258,530EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,871,318BOYAmt
EOY$13,968,140EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,628,882BOYAmt
EOY$14,672,877EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$947,929ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$148,893NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
College OrganizationYes (X)CollegeOrganizationInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$343,041CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105,670CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$319,966CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$314,343CurrentTaxYearMinus1YearAmt
Current Tax Year$444,949CurrentTaxYearAmt
Total$1,527,969TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$343,041CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105,670CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$319,966CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$314,343CurrentTaxYearMinus1YearAmt
Current Tax Year$444,949CurrentTaxYearAmt
Total$1,527,969TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$489,833SubstantialContributorsTotAmt
Public Support Total170$1,038,136PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$342,279CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$517,233CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$383,531CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$416,902CurrentTaxYearMinus1YearAmt
Current Tax Year$1,220,421CurrentTaxYearAmt
Total$2,880,366TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$4,408,335TotalSupportAmt
Public Support CY1700.23550PublicSupportCY170Pct
Public Support PY1700.25160PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSupport Schedule: Additional Supplemental InformationFormAndLineReferenceDesc
Explanation10% Facts and Circumstances Test - The Organization maintains a continuous and bona fide program for solicitation of funds from the general public and community. The Organization receives the majority of their support from private contributions. The Organization has a governing body which represents the broad interest of the public. The organization provides financial assistance to students on a regular/continuing basis.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,876,088BeginningYearBalanceAmt
Contributions$111,126ContributionsAmt
Investment Earnings Or Losses$1,369,313InvestmentEarningsOrLossesAmt
Grants Or Scholarships$345,836GrantsOrScholarshipsAmt
Other Expenditures$103,954OtherExpendituresAmt
Administrative Expenses$169,061AdministrativeExpensesAmt
End Year Balance$12,737,676EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$10,919,562BeginningYearBalanceAmt
Contributions$187,060ContributionsAmt
Investment Earnings Or Losses$1,307,209InvestmentEarningsOrLossesAmt
Grants Or Scholarships$321,565GrantsOrScholarshipsAmt
Other Expenditures$79,023OtherExpendituresAmt
Administrative Expenses$137,155AdministrativeExpensesAmt
End Year Balance$11,876,088EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$10,295,541BeginningYearBalanceAmt
Contributions$178,890ContributionsAmt
Investment Earnings Or Losses$883,868InvestmentEarningsOrLossesAmt
Grants Or Scholarships$219,430GrantsOrScholarshipsAmt
Other Expenditures$70,627OtherExpendituresAmt
Administrative Expenses$148,680AdministrativeExpensesAmt
End Year Balance$10,919,562EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,227,561BeginningYearBalanceAmt
Contributions$120,329ContributionsAmt
Investment Earnings Or Losses-$1,476,087InvestmentEarningsOrLossesAmt
Grants Or Scholarships$342,502GrantsOrScholarshipsAmt
Other Expenditures$79,007OtherExpendituresAmt
Administrative Expenses$154,753AdministrativeExpensesAmt
End Year Balance$10,295,541EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,728,765BeginningYearBalanceAmt
Contributions$205,010ContributionsAmt
Investment Earnings Or Losses$2,903,879InvestmentEarningsOrLossesAmt
Grants Or Scholarships$370,387GrantsOrScholarshipsAmt
Other Expenditures$71,827OtherExpendituresAmt
Administrative Expenses$167,879AdministrativeExpensesAmt
End Year Balance$12,227,561EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.66000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.34000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Due to Related Organizations$4,631
Scholarships payable$700,000
FieldValueIRS element (for citing)
Total Liability$704,631TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,006,176TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$148,893NetUnrealizedGainsInvstAmt
Other Revenue$169,061OtherRevenueAmt
Revenue Not Reported$317,954RevenueNotReportedAmt
Revenue Subtotal$1,688,222RevenueSubtotalAmt
Total Revenue Per Form990$1,688,222TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$909,354TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$169,061OtherExpensesIncludedAmt
Expenses Not Reported$169,061ExpensesNotReportedAmt
Expenses Subtotal$740,293ExpensesSubtotalAmt
Total Expenses Per Form990$740,293TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4: Intended uses of the endowment fund.To provide students with scholarships and assist Yakima Valley College.
Part X : FIN48 FootnoteThe Foundation is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Foundation is not considered a private foundation. However, income from certain activities not directly related to the Foundation's tax exempt purpose could be subject to taxation as unrelated business income. As the Foundation has not engaged in any unrelated business activity, no expense for federal income taxes is reflected in these financial statements.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Foundation and recognize a tax liability (or asset) if the Foundation has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken by the Foundation, and has concluded that as of June 30, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Foundation is subject to audits by taxing authorities; however, there are currently no audits for any tax periods in progress.
Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990ADMINISTRATIVE FEES $169061
Part XII, Line 2d: Other expenses and losses per audited F/SADMINISTRATIVE FEES $169061

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd
Total501c3 Org0Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeScholarships for students at YVCCGrantTypeTxt
Recipient180RecipientCnt
Cash Grant$557,633CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceGrantmaker's Description of How Grants are UsedFormAndLineReferenceDesc
ExplanationWe report to the Department of Education yearly to show grant activity on the Endowment Financial Reporting SystemExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11bA copy of the Form 990 is presented to the audit committee for review before submission.
Form 990, Part VI, Section B, Line 12cDirectors are issued a policies and procedures manual when appointed. The Organization goes through the items within the manual including conflict of interest policy and the form that is to be completed if the board member sees a conflict. Annually, when the Organization updates their manuals, they review the policies and procedures including the conflict of interest policy and it is reiterated that the form provided to the board members is to be completed and returned to the board of directors if a conflict of interest is present.
Form 990, Part VI, Section C, Line 19The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. The 990 is available upon request and is also on-line at Guidestar.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Yakima Valley CollegeBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 22520AddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98907ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesEDUCATIONAL INSTITUTPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Public Charity Status107(C)(1) SEC 115PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Yakima Valley CollegeBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypecTransactionTypeTxt
Involved$62,487InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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