2013-05-13T12:00:09-05:00 2012-06-30 CROWE HORWATH LLP 400 Capitol Mall Suite 1200 Sacramento CA 958144434 990 2011-07-01 237241877 SIERRA COLLEGE FOUNDATION SIER 9166607020 5000 Rocklin Road Rocklin CA 95677 KRIS MAPES 2013-05-13 true Kristin Ficker P01254056 9164411000 2011 2016-02-24 21:20:13Z KRIS MAPES 5000 Rocklin Road Rocklin CA 95677 1630467 false X WWW.SIERRACOLLEGE.EDU X 1972 CA GIVING THE COMMUNITY THE OPPORUNITY TO INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL AT SIERRA COMMUNITY COLLEGE DISTRICT. WE RAISE FUNDS IN SUPPORT OF OUR STUDENTS AND COLLEGE PROGRAM. 18 17 6 150 0 0 981884 439834 392 0 83013 179221 55295 360779 1120584 979834 426194 444076 0 0 215736 194093 0 0 0 51420 103942 693350 742111 427234 237723 5607514 5620459 81579 49220 5525935 5571239 GIVING THE COMMUNITY THE OPPORUNITY TO INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL AT SIERRA COMMUNITY COLLEGE DISTRICT. WE RAISE FUNDS IN SUPPORT OF OUR STUDENTS AND COLLEGE PROGRAM. false false 201105 DONATIONS RECEIVED TO BE PAID THROUGH SCHOLARSHIPS TO STUDENTS OF SIERRA COLLEGE. APPROXIMATELY 200 STUDENTS RECEIVED SCHOLARSHIPS DURING FISCAL YEAR 11-12. 164000 GRANTS TO VARIOUS PROGRAMS AND DEPARTMENTS AT SIERRA COLLEGE; FOR EXAMPLE, EMERGENCY FUNDING FOR STUDENTS, CARE PACK FOR EMANCIPATED FOSTER YOUTH, SUPPORT FOR NATURAL HISTORY MUSEUM TO NAME A FEW. 78971 ACADEMIC SUPPORT OF VARIOUS DEPARTMENTS AT SIERRA COLLEGE. ENTIRE STUDENT BODY BENEFITS FROM THE SUPPORT OF THE FOUNDATION. 444076 true true false false false false false false true false false false false false true true false false false false false false false true false false true false false false false false false false false false false false false false false false true false false true false true 18 0 true 6 true false false false false false true true false false false false false X 18 17 false true false false false false false true true false false true true true true true true false false false CA X Liz Skelly 9166607620 5000 Rocklin Road Rocklin CA 95677 HOLLY TICHE 1.00 X X 0 0 0 JOHN CRENSHAW 1.00 X X 0 0 0 KRIS MAPES 1.00 X X 0 0 0 MARK MILLER 1.00 X X 0 0 0 AARON KLEIN 1.00 X 0 0 0 BARBARA VINEYARD 1.00 X 0 0 0 BILL HALLDIN 1.00 X 0 0 0 HOWARD RUDD 1.00 X 0 0 0 JUDY EAST 1.00 X 0 0 0 JULIE HANSON 1.00 X 0 0 0 LEO CHAVEZ 1.00 X 0 123423 0 MARK J CHAPMAN 1.00 X 0 0 0 NANCY ABREU 1.00 X 0 0 0 NED COHEN 1.00 X 0 0 0 RICHARD ROBINSON 1.00 X 0 0 0 ROBERT DUGAN 1.00 X 0 0 0 SONBOL ALIABADI 40.00 X 120000 0 0 STEVE METZGAR 1.00 X 0 0 0 SUSAN GOTO 1.00 X 0 0 0 120000 123423 0 1 false false false SONBOL ALIABADI 7980 SHELBORNE DRIVE GRANITE BAY CA 95746 EXECUTIVE DIRECTOR 120000 1 0 0 439834 439834 0 0 0 0 0 144761 144761 0 0 59900 10000 49900 0 49900 49900 599101 564641 34460 0 34460 34460 386871 75992 310879 310879 0 0 0 0 0 0 0 979834 0 0 540000 444076 444076 0 0 0 120000 120000 0 64765 64765 0 0 9328 9328 0 0 0 0 0 33518 33518 30440 30440 250 250 4679 4679 0 0 0 4411 4411 0 10900 10900 0 0 0 3680 3680 16064 0 16064 0 742111 444076 298035 0 0 904991 1358209 215035 23722 0 0 0 0 4487488 4238528 0 0 0 0 0 0 5607514 5620459 81579 49220 0 0 81579 49220 X 1833858 1641626 1294198 1506506 2397879 2423107 5525935 5571239 5607514 5620459 X 237723 -192419 X false true true X false X X X false false false SIERRA JOINT COMMUNITY COLLEGE DISTRICT 946031260 2 true true true 444076 1 444076 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3703120 78722 -46612 31238 3703992 2939616 590547 267019 94062 3703120 2760309 88645 98416 7754 2939616 1962045 1032723 -223729 10730 2760309 0.29990 0.65420 0.04590 false false 0 0 0 0 0 0 0 0 Intended uses of endowment funds Schedule D, Part V, Line 4 THE PURPOSE OF ENDOWMENT FUNDS IS TO BE USED FOR SCHOLARSHIPS, PROGRAM SUPPORT, STUDENT EMERGENCY FUNDING AND AWARDS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SIERRA COLLEGE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. INTEREST AND PENALTIES ON TAX ASSESSMENTS ARE CLASSIFIED AS AN EXPENSE WHEN INCURRED. FOR THE YEAR ENDED JUNE 30, 2012, THE FOUNDATION DID NOT INCUR ANY INTEREST OR PENALTIES. INCOME TAX RETURNS FOR THE FOUNDATION ARE FILED IN US FEDERAL AND STATE OF CALIFORNIA JURISDICTIONS. TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE US FEDERAL JURISDICTION FOR THREE YEARS AFTER THE RETURN IS FILED AND FOR FOUR YEARS BY THE CALIFORNIA JURISDICTION. THERE ARE CURRENTLY NO TAX YEARS UNDER EXAMINATION. TASTE OF EXCELLENCE 171369 171369 0 20842 11433 GOLF TOURNAMENT 34675 34675 12177 3302 1 19356 19356 9422 225400 0 225400 0 0 12177 33566 0 11433 57176 168224 true SIERRA JOINT COMMUNITY COLLEGE DISTRICT 5000 ROCKLIN RD ROCKLIN CA 95677 946031260 SIERRA JOINT CC DIST 201105 SUPPORT SCHOLARSHIPS GIVEN BY SIERRA COLLEGE SIERRA JOINT COMMUNITY COLLEGE DISTRICT 5000 ROCKLIN RD ROCKLIN CA 95677 946031260 SIERRA JOINT CC DIST 164000 SUPPORT EDUCATIONAL PROGRAMS AT SIERRA COLLEGE 1 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 SIERRA COLLEGE FOUNDATION AWARDS SPECIFIC GRANTS OF A ONE TIME NATURE TO THE SIERRA JOINT COMMUNITY COLLEGE DISTRICT. THESE GRANTS ARE TYPICALLY FUNDED TO SUPPORT A NEED INDENTIFIED BY THE VARIOUS PROGRAMS AT THE COLLEGE. THIS ELIMINATES THE REQUIREMENT OF THE COLLEGE TO MONITOR THE USE OF THESE GRANT FUNDS. Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE ORGANIZATION: PRESIDENT, PAST PRESIDENT, VICE PRESIDENTS, TREASURER, SECRETARY, COORDINATING COUNCIL REP, AND COLLEGE SUPERINTENDENT. THE COMMITTEE HAS AUTHORITY TO OPEN AND CLOSE DESIGNATED ACCOUNTS, APPROVE EXPENDITURES UP TO $5,000, AND TAKE ACTIONS ON PERSONNEL MATTERS. Delegation of management duties Form 990, Part VI, Section A, Line 3 SONBOL ALIABADI IS AN INDEPENDENT CONTRACTOR ACTING AS A FULL-TIME EXECUTIVE DIRECTOR FOR SIERRA COLLEGE FOUNDATION. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b A COPY OF THE 990 FORM WILL BE EMAILED TO EACH MEMBER OF THE SIERRA COLLEGE FOUNDATION BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO THE FORM BEING SENT TO THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY EACH BOARD MEMBER OF THE FOUNDATION. ANY POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED IF NECESSARY. PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL FORM 990, PART VI, LINE 15A A FORMAL COMPENSATION REVIEW WAS NOT CONDUCTED DURING THE TAX YEAR FOR THE EXECUTIVE DIRECTOR; HOWEVER, BOARD MEMBERS ANNUALLY REVIEW AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION. PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES FORM 990, PART VI, LINE 15B THE ORGANIZATION DOES NOT HAVE OTHER OFFICERS OR KEY EMPLOYEES, SO THIS QUESTION HAS BEEN INTENTIONALLY MARKED 'NO.' Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE SIERRA COLLEGE FOUNDATION'S GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -192419; SIERRA JOINT COMMUNITY COLLEGE DISTRICT 5000 ROCKLIN ROAD ROCKLIN CA 95677 946031260 HIGHER EDUCATION CA 501(C)(1) N/A NA false false true true false false false false false false false false false false false false true false false