CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION (EIN 93-6041247)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-07
IRS object ID
202601279349304260
Schema version
2024v5.5
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)
Return2026-05-07T17:15:43-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN934792291PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SORREN INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1395 SW BLUFF DR SUITE 200AddressLine1Txt
CityBENDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97702ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN936041247EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL OREGON COMMUNITY COLLEGEBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCENTBusinessNameControlTxt
Phone5413837225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 NW COLLEGE WAYAddressLine1Txt
CityBENDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonZACHARY BOONEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5413837225PhoneNum
Signature2026-05-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBENJAMIN P MILLER CPAPreparerPersonNm
PTINP01449600PTIN
Phone5413824791PhoneNum
Preparation2026-05-01PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerZACHARY BOONEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 NW COLLEGE WAYAddressLine1Txt
CityBENDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,165,227GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1955FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionTHE COCC FOUNDATION PROVIDES RESOURCES FOR SCHOLARSHIPS, PROGRAMS, AND CAPITAL PROJECTS AT COCC.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers400TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,206,995PYContributionsGrantsAmt
CY Contributions Grants$3,104,566CYContributionsGrantsAmt
PY Program Service Revenue$155,082PYProgramServiceRevenueAmt
CY Program Service Revenue$164,845CYProgramServiceRevenueAmt
PY Investment Income$757,736PYInvestmentIncomeAmt
CY Investment Income$895,816CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,119,813PYTotalRevenueAmt
CY Total Revenue$4,165,227CYTotalRevenueAmt
PY Grants And Similar Paid$2,207,592PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,340,468CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$704,639PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$864,791CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$432,172CYTotalFundraisingExpenseAmt
PY Other Expenses$338,132PYOtherExpensesAmt
CY Other Expenses$443,325CYOtherExpensesAmt
PY Total Expenses$3,250,363PYTotalExpensesAmt
CY Total Expenses$3,648,584CYTotalExpensesAmt
PY Revenues Less Expenses-$130,550PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$516,643CYRevenuesLessExpensesAmt
Total Assets BOY$32,203,138TotalAssetsBOYAmt
Total Assets EOY$35,285,557TotalAssetsEOYAmt
Total Liabilities BOY$605,494TotalLiabilitiesBOYAmt
Total Liabilities EOY$270,845TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$31,597,644NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$35,014,712NetAssetsOrFundBalancesEOYAmt
MissionTHE CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION PROVIDES FUNDS AND SCHOLARSHIPS, AND FOSTERS RELATIONSHIPS TO SUPPORT STUDENTS, PROGRAMS, AND CAPITAL IMPROVEMENTS AT CENTRAL OREGON COMMUNITY COLLEGE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,693,324ExpenseAmt
Grant$1,693,324GrantAmt
Revenue$895,816RevenueAmt
DescTHE FOUNDATION PROVIDED SCHOLARSHIPS TO OVER 500 COCC STUDENTS DURING FISCAL YEAR ENDED JUNE 30, 2025. SCHOLARSHIPS WERE AWARDED BASED UPON FINANCIAL NEED AND THE STUDENT'S DEMONSTRATED SENSE OF DIRECTION AND PURPOSE. STATISTICALLY, STUDENTS RECEIVING COCC FOUNDATION SCHOLARSHIPS TAKE MORE CLASSES, MAINTAIN HIGHER GPA'S AND HAVE A HIGHER COMPLETION RATE THAN THAT OF THE GENERAL COHORT. FUNDS FOR SCHOLARSHIPS ARE PROVIDED THROUGH SCHOLARSHIP ENDOWMENTS, NAMED SCHOLARSHIPS GIVEN BY INDIVIDUALS AND BUSINESSES, AND ANNUAL FUNDRAISING.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$448,249ExpenseAmt
Revenue$164,845RevenueAmt
DescOTHER PROGRAM EXPENSES INCLUDE THE NANCY R. CHANDLER LECTURE SERIES, SUPPORT FOR COCC PROGRAMS SUCH AS THE LIBRARY, COMMUNITY LEARNING, CULINARY, FINE ARTS, MATH DEPARTMENT AND OTHER COCC PROGRAMS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$647,144ExpenseAmt
Grant$647,144GrantAmt
DescTHE FOUNDATION PROVIDED SUPPORT TO THE COLLEGE FOR A CAMPUS EXPANSION PROJECT IN MADRAS, OR.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,788,717TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonZACHARY BOONEPersonNm
Phone5413837225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 NW COLLEGE WAYAddressLine1Txt
CityBENDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97703ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ERIN MACDONALD
CHAIR2.00Yes (X)Yes (X)$0$0$0
VICKI RUSSELL
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
DAISY LAYMAN
SECRETARY2.00Yes (X)Yes (X)$0$0$0
CHUCK YEAMAN
TREASURER2.00Yes (X)Yes (X)$0$0$0
BEAU EASTES
TRUSTEE2.00Yes (X)$0$0$0
STEPHEN CALLAN
TRUSTEE2.00Yes (X)$0$0$0
RODNEY COOK
TRUSTEE2.00Yes (X)$0$0$0
TIM GREEN
TRUSTEE2.00Yes (X)$0$0$0
JENNY MALONE
TRUSTEE2.00Yes (X)$0$0$0
KATHY SMITH
TRUSTEE2.00Yes (X)$0$0$0
ELISA HUMPHREY
TRUSTEE2.00Yes (X)$0$0$0
DARYL STONE
TRUSTEE2.00Yes (X)$0$0$0
ZACHARY BOONE
EXECUTIVE DIRECTOR40.00Yes (X)$164,537$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$164,537TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$3,104,566AllOtherContributionsAmt
Total Contributions$3,104,566TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM INCOME611710$138,568$138,568
OTHER INCOME523000$26,277$26,277
FieldValueIRS element (for citing)
Total Program Service Revenue$164,845TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$895,816TotalRevenueColumnAmt
Related Or Exempt Func Income$895,816RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,165,227TotalRevenueColumnAmt
Related Or Exempt Func Income$1,060,661RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$647,144TotalAmt
Program Services$647,144ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,693,324TotalAmt
Program Services$1,693,324ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$164,537TotalAmt
Program Services$16,454ProgramServicesAmt
Management And General$82,268ManagementAndGeneralAmt
Fundraising$65,815FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$700,254TotalAmt
Program Services$214,227ProgramServicesAmt
Management And General$296,434ManagementAndGeneralAmt
Fundraising$189,593FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,500TotalAmt
Management And General$1,750ManagementAndGeneralAmt
Fundraising$1,750FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,655TotalAmt
Program Services$1,914ProgramServicesAmt
Management And General$1,914ManagementAndGeneralAmt
Fundraising$3,827FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,857TotalAmt
Program Services$4,214ProgramServicesAmt
Management And General$8,429ManagementAndGeneralAmt
Fundraising$4,214FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,680TotalAmt
Management And General$5,340ManagementAndGeneralAmt
Fundraising$5,340FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
CULINARY, LIBRARY AND O$173,181$173,181
FUNDRAISING EXPENSES$129,290$129,290
SOFTWARE$35,419$5,313$21,251$8,855
SPEAKERS AND EVENTS$30,008$24,006$3,001$3,001

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$36,735TotalAmt
Program Services$8,940ProgramServicesAmt
Management And General$19,704ManagementAndGeneralAmt
Fundraising$8,091FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,648,584TotalAmt
Program Services$2,788,717ProgramServicesAmt
Management And General$427,695ManagementAndGeneralAmt
Fundraising$432,172FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,396,885BOYAmt
EOY$3,691,548EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$21,509EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,282LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,282LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$28,806,253BOYAmt
EOY$31,572,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,203,138BOYAmt
EOY$35,285,557EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$605,494BOYAmt
EOY$270,845EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$605,494BOYAmt
EOY$270,845EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,192,289BOYAmt
EOY$4,790,797EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$27,405,355BOYAmt
EOY$30,223,915EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$31,597,644BOYAmt
EOY$35,014,712EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,203,138BOYAmt
EOY$35,285,557EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$516,643ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$2,900,425NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$1,687,881CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,757,940CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,266,321CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,206,995CurrentTaxYearMinus1YearAmt
Current Tax Year$3,104,566CurrentTaxYearAmt
Total$10,023,703TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,687,881CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,757,940CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,266,321CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,206,995CurrentTaxYearMinus1YearAmt
Current Tax Year$3,104,566CurrentTaxYearAmt
Total$10,023,703TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,364,624SubstantialContributorsTotAmt
Public Support Total170$8,659,079PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$339,522CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$303,069CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$470,813CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$757,736CurrentTaxYearMinus1YearAmt
Current Tax Year$895,816CurrentTaxYearAmt
Total$2,766,956TotalAmt
FieldValueIRS element (for citing)
Total Support$12,790,659TotalSupportAmt
Public Support CY1700.67700PublicSupportCY170Pct
Public Support PY1700.67740PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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$28,760,847BeginningYearBalanceAmt
Contributions$431,554ContributionsAmt
Investment Earnings Or Losses$3,642,916InvestmentEarningsOrLossesAmt
Grants Or Scholarships$883,074GrantsOrScholarshipsAmt
Other Expenditures$111,148OtherExpendituresAmt
Administrative Expenses$313,306AdministrativeExpensesAmt
End Year Balance$31,527,789EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$25,914,792BeginningYearBalanceAmt
Contributions$250,668ContributionsAmt
Investment Earnings Or Losses$3,887,783InvestmentEarningsOrLossesAmt
Grants Or Scholarships$872,909GrantsOrScholarshipsAmt
Other Expenditures$112,112OtherExpendituresAmt
Administrative Expenses$307,376AdministrativeExpensesAmt
End Year Balance$28,760,847EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$24,296,709BeginningYearBalanceAmt
Contributions$193,108ContributionsAmt
Investment Earnings Or Losses$2,732,292InvestmentEarningsOrLossesAmt
Grants Or Scholarships$875,711GrantsOrScholarshipsAmt
Other Expenditures$115,504OtherExpendituresAmt
Administrative Expenses$316,102AdministrativeExpensesAmt
End Year Balance$25,914,792EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$28,328,088BeginningYearBalanceAmt
Contributions$592,706ContributionsAmt
Investment Earnings Or Losses-$3,469,083InvestmentEarningsOrLossesAmt
Grants Or Scholarships$734,450GrantsOrScholarshipsAmt
Other Expenditures$104,870OtherExpendituresAmt
Administrative Expenses$315,682AdministrativeExpensesAmt
End Year Balance$24,296,709EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$23,263,499BeginningYearBalanceAmt
Contributions$302,497ContributionsAmt
Investment Earnings Or Losses$5,813,571InvestmentEarningsOrLossesAmt
Grants Or Scholarships$692,948GrantsOrScholarshipsAmt
Other Expenditures$101,222OtherExpendituresAmt
Administrative Expenses$257,309AdministrativeExpensesAmt
End Year Balance$28,328,088EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.12000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.88000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,282InvestmentCostOrOtherBasisAmt
Depreciation$2,282DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,065,652TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2,900,425NetUnrealizedGainsInvstAmt
Revenue Not Reported$2,900,425RevenueNotReportedAmt
Revenue Subtotal$4,165,227RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,165,227TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,648,584TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,648,584ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,648,584TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:REGARDING UNCERTAIN TAX POSITIONS, THE FOUNDATION WILL RECOGNIZE IN ITS FINANCIAL STATEMENTS THE BENEFIT OF A TAX POSITION WHEN IT BELIEVES THAT TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR AN EXEMPT ORGANIZATION, UNCERTAIN TAX POSITIONS COULD RESULT FROM UNRELATED BUSINESS INCOME ACTIVITIES OR ACTIONS THAT JEOPARDIZE ITS STATUS AS TAX-EXEMPT, SUCH AS POLITICAL ACTIVITY, SUBSTANTIAL LOBBYING EXPENDITURES OR EXCESSIVE UNRELATED BUSINESS ACTIVITIES. THE FOUNDATION HAS CONCLUDED THAT IT HAD NO UNRECOGNIZED INCOME TAX BENEFITS AT JUNE 30, 2025, OR JUNE 30, 2024, AND IT HAS NO TAX POSITIONS FOR WHICH IT ESTIMATES A SIGNIFICANT CHANGE OVER THE NEXT TWELVE MONTHS.
PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUNDSENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS AND PROGRAM SUPPORT TO COCC, AND SUPPORT THE COCC FOUNDATION IN ACCORDANCE WITH THE DONOR INTENT AND OUR MISSION.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL OREGON COMMUNITY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 NW COLLEGE WAYAddressLine1Txt
CityBENDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97703ZIPCd
FieldValueIRS element (for citing)
Recipient EIN930505827RecipientEIN
IRC SectionMUNICIPALIRCSectionDesc
Cash Grant$647,144CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantMADRAS EXPANSION PROJECTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPS TO STUDENTS ATTENDING CENTRAL OREGON COMMUNITY COLLEGEGrantTypeTxt
Recipient339RecipientCnt
Cash Grant$1,693,324CashGrantAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonZACHARY BOONEPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$164,537BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$164,537TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE. THE RETURN IS THEN EMAILED TO THE BOARD OF TRUSTEES PRIOR TO THE BOARD MEETING. AT THE BOARD MEETING, WITH OUR CPA PRESENT, THE FORM 990 IS PRESENTED FOR DISCUSSION AND QUESTIONS. BOARD ACTION IS TAKEN TO APPROVE THE FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY, AT THE NOVEMBER BOARD MEETING, THE BOARD OF TRUSTEES ARE REQUESTED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT. FOR ANY BOARD MEMBERS THAT ARE ABSENT, CONFLICT OF INTEREST STATEMENTS ARE EMAILED.
FORM 990, PART VI, SECTION B, LINE 15ACOMPENSATION FOR THE EXECUTIVE DIRECTOR'S POSITION WAS DETERMINED BY A COMPARABLE STUDY WITHIN THE COMMUNITY OF NON-PROFIT ORGANIZATIONS. THIS STUDY WAS PERFORMED BY AN INDEPENDENT PERSON WITHIN THE HUMAN RESOURCE DEPARTMENT OF COCC. IT WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD. DOCUMENTATION WAS KEPT FOR APPROXIMATELY ONE YEAR.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST.
PART XII, LINE 2COVERSIGHT AND SELECTION PROCESS HAVE NOT CHANGED DURING THE YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL OREGON COMMUNITY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 NW COLLEGE WAYAddressLine1Txt
CityBENDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97703ZIPCd
FieldValueIRS element (for citing)
EIN930505827EIN
Primary ActivitiesCOLLEGEPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd
Exempt Code SectionMUNICIPALExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CENTRAL OREGON COMMUNITY COLLEGE
O$864,791COST
CENTRAL OREGON COMMUNITY COLLEGE
P$2,340,468COST

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