LAS POSITAS COLLEGE FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LAS POSITAS COLLEGE FOUNDATION (EIN 71-0942040)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202631349349311143
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-14T16:02:51-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 320577874 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Allworth Tax Solutions | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 340 Palladio Parkway Ste 501 | AddressLine1Txt |
| City | Folsom | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95630 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710942040 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Las Positas College Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LASP | BusinessNameControlTxt |
| Phone | 9254241010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945517623 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kenneth Cooper | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 9254241010 | PhoneNum |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Allworth Tax Solutions | PreparerPersonNm |
| PTIN | P01730806 | PTIN |
| Phone | 9256852911 | PhoneNum |
| Preparation | 2026-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kenneth Cooper | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945517623 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,363,227 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.lpcfoundation | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | The mission of the Organization is to support and advance the college and its students. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $639,592 | PYContributionsGrantsAmt |
| CY Contributions Grants | $540,666 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $368,705 | PYInvestmentIncomeAmt |
| CY Investment Income | $449,922 | CYInvestmentIncomeAmt |
| PY Other Revenue | $190 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,008,487 | PYTotalRevenueAmt |
| CY Total Revenue | $990,588 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $269,577 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $399,419 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $182,574 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $187,434 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $50,596 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $374,231 | PYOtherExpensesAmt |
| CY Other Expenses | $378,437 | CYOtherExpensesAmt |
| PY Total Expenses | $826,382 | PYTotalExpensesAmt |
| CY Total Expenses | $965,290 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $182,105 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $25,298 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,018,266 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,703,889 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $45,147 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $80,561 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,973,119 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,623,328 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To support and advance the College and its students through active resource development and effective community partnerships. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $738,177 | ExpenseAmt |
| Grant | $399,419 | GrantAmt |
| Desc | The Las Positas College Foundation believes that affordable, high-quality education and career training are essential to the prosperity of the Tri-Valley region and its residents. Because state funding rarely covers all student and program needs, the Foundation actively secures additional resources through gifts, bequests, grants, events, and partnerships with local businesses, laboratories, educational institutions, and community organizations.A California community college education remains one of the most affordable pathways to higher education and workforce preparation. However, many students continue to face financial barriers related to textbooks, transportation, childcare, housing, food insecurity, and reduced work opportunities while enrolled. Scholarships and programmatic support remain critical to helping students persist and complete their educational goals.One of the Foundation's primary missions is to provide scholarships to deserving students. To date, the Foundation has awarded more than $2 million in scholarships supporting transfer, career technical education, performing arts, STEM, athletics, veterans, re-entry students, and first-generation college students. During 2024-2025, scholarship support continued to expand through donor stewardship, investment growth, and planned giving efforts.In 2025, the Foundation received a significant estate gift of approximately $194,500 from the estate of Ken Ross to establish a new Musical Theater Award recognizing performing arts students at Las Positas College.The Foundation continued to strengthen partnerships with community and industry organizations, including UNCLE Credit Union, UC Merced, Lawrence Livermore National Laboratory, Sandia National Laboratories, Lam Research, and the Livermore Valley Craft Beer Foundation. These partnerships support student success, workforce development, STEM education, veterans programming, and career-connected learning opportunities.The Foundation also expanded community leadership and governance through the addition of two new members to the Board of Directors during the fiscal year.The Foundation provides financial and programmatic support in the following areas:Scholarships and Student Support Need- and merit-based scholarships Support for veterans, re-entry students, STEM students, and first-generation students Early Childhood Development Center scholarships for student parents Textbook assistance and textbook loaner support Veterans Resource Center support including textbook, technology, tutoring, and basic-needs assistanceTeaching and Learning Initiatives Faculty and staff innovation grants Professional development and enriched instructional programs Student Government textbook support Continued support for Math Jam and the RAW Center President's Scholars Program President's Speaker Series and campus inclusion initiativesSTEM and Workforce Development Support for Sandia Science Bowl and STEM-related programming Collaboration with Lawrence Livermore National Laboratory and Sandia National Laboratories Support for engineering, advanced manufacturing, and public safety programs Support for workforce and career technical education initiativesPerforming Arts and Literary Programs Scholarships and fundraising support for music, theater, dance, and arts students Support for the Literary Arts Festival, Las Po Film Festival, and student publications Support for speech and debate activities and other student enrichment opportunitiesAthletics Scholarship support for student-athletes Assistance with athletic fundraising and student engagement initiativesCommunity and Student Success Initiatives Support for Umoja, Puente, and other learning communities Support for student-centered campus events and engagement activities Collaboration with local schools and community organizations on educational outreach and enrichment opportunitiesThe Foundation remains committed to supporting Las Positas College students, faculty, and programs through philanthropy, stewardship, and strategic community partnerships that advance student access, equity, workforce preparation, and educational excellence. | Desc |
| Total Program Service Expenses | $738,177 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9254241014 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945517623 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Stephen Lanza | ||||||
| Immediate Past-Chair | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kirsten Barranti | ||||||
| Chair | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Timothy Cooper | ||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dyrell Foster | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Sean Brooks | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Lynn Seppala | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Ott | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Bradley Dyer | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lori Souza | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Barry Russell | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Cynthia Ross | ||||||
| Vice Chair | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Monica Davila | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michelle Walker-Wade | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kenneth Cooper | ||||||
| Executive Director | 40.00 | Yes (X) | $64,745 | $124,444 | $35,828 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $64,745 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $124,444 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $35,828 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,027 | FundraisingAmt |
| Government Grants | $10,000 | GovernmentGrantsAmt |
| All Other Contributions | $529,639 | AllOtherContributionsAmt |
| Total Contributions | $540,666 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $270,726 | TotalRevenueColumnAmt |
| Exclusion | $270,726 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $551,835 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $372,639 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $179,196 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $179,196 | TotalRevenueColumnAmt |
| Exclusion | $179,196 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,027 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $990,588 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $449,922 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,974 | TotalAmt |
| Program Services | $8,974 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,445 | TotalAmt |
| Program Services | $390,445 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,295 | TotalAmt |
| Program Services | $15,574 | ProgramServicesAmt |
| Management And General | $18,688 | ManagementAndGeneralAmt |
| Fundraising | $28,033 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,332 | TotalAmt |
| Program Services | $27,497 | ProgramServicesAmt |
| Management And General | $29,835 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,807 | TotalAmt |
| Program Services | $30,960 | ProgramServicesAmt |
| Management And General | $28,415 | ManagementAndGeneralAmt |
| Fundraising | $8,432 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,732 | TotalAmt |
| Program Services | $21,020 | ProgramServicesAmt |
| Management And General | $25,712 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,193 | TotalAmt |
| Program Services | $66,545 | ProgramServicesAmt |
| Management And General | $20,205 | ManagementAndGeneralAmt |
| Fundraising | $443 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,369 | TotalAmt |
| Program Services | $9,154 | ProgramServicesAmt |
| Management And General | $660 | ManagementAndGeneralAmt |
| Fundraising | $5,555 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,215 | TotalAmt |
| Program Services | $1,088 | ProgramServicesAmt |
| Management And General | $6,662 | ManagementAndGeneralAmt |
| Fundraising | $465 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,311 | TotalAmt |
| Program Services | $1,520 | ProgramServicesAmt |
| Management And General | $34,291 | ManagementAndGeneralAmt |
| Fundraising | $1,500 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,396 | TotalAmt |
| Program Services | $1,857 | ProgramServicesAmt |
| Management And General | $3,539 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,510 | TotalAmt |
| Program Services | $10,157 | ProgramServicesAmt |
| Management And General | $5,353 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520 | TotalAmt |
| Management And General | $520 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Program events & suppli | $83,038 | $76,891 | $1,479 | $4,668 |
| Student activities | $76,495 | $76,495 | ||
| Bank charges | $2,579 | $1,082 | $1,497 | |
| Other expenses | $79 | $76 | $3 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $965,290 | TotalAmt |
| Program Services | $738,177 | ProgramServicesAmt |
| Management And General | $176,517 | ManagementAndGeneralAmt |
| Fundraising | $50,596 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $609,267 | BOYAmt |
| EOY | $838,243 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,198 | BOYAmt |
| EOY | $11,216 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,401,801 | BOYAmt |
| EOY | $10,854,430 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,018,266 | BOYAmt |
| EOY | $11,703,889 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,147 | BOYAmt |
| EOY | $80,561 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,147 | BOYAmt |
| EOY | $80,561 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,192 | BOYAmt |
| EOY | $127,305 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,876,927 | BOYAmt |
| EOY | $11,496,023 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,973,119 | BOYAmt |
| EOY | $11,623,328 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,018,266 | BOYAmt |
| EOY | $11,703,889 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $25,298 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $624,911 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $620,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $400,029 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $461,938 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $639,592 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $540,666 | CurrentTaxYearAmt |
| Total | $2,663,171 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $620,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $400,029 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $461,938 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $639,592 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $540,666 | CurrentTaxYearAmt |
| Total | $2,663,171 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $482,945 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,180,226 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $218,457 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $239,570 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $209,306 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $359,101 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $449,921 | CurrentTaxYearAmt |
| Total | $1,476,355 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,139,526 | TotalSupportAmt |
| Public Support CY170 | 0.52670 | PublicSupportCY170Pct |
| Public Support PY170 | 0.49160 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,427,651 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $943,786 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $271,815 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $193,094 | AdministrativeExpensesAmt |
| End Year Balance | $9,906,528 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,664,216 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,053,136 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $112,667 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $177,034 | AdministrativeExpensesAmt |
| End Year Balance | $9,427,651 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,238,435 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $848,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $223,284 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $198,935 | AdministrativeExpensesAmt |
| End Year Balance | $8,664,216 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,820,257 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,106,332 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $317,637 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $157,853 | AdministrativeExpensesAmt |
| End Year Balance | $8,238,435 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,174,745 | BeginningYearBalanceAmt |
| Contributions | $339,500 | ContributionsAmt |
| Investment Earnings Or Losses | $2,837,493 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $405,185 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $126,296 | AdministrativeExpensesAmt |
| End Year Balance | $9,820,257 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.86000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.14000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Foundation participates in the California Community Colleges Scholarship Program through the Foundation for California Community Colleges (FCCC). This program challenged community colleges and their related foundations to raise additional contributions to be designated as part of a permanent endowment for the FCCC's Osher Scholarship Endowment. At June 30, 2025, $391,779 was held as net assets with donor restrictions. These funds are not in the possession of the organization and are being held by the Foundation for California Community Colleges. Between 2017 and 2021, the Foundation received bequest funds from the Mertes Family Trust. The funds were used to establish three Mertes scholarship endowments to offer scholarships to students in the Allied Health Field, Performing Arts, and also to offer scholarships to students transferring to four-year institutions with any major. At June 30 ,2025, the value of the restricted funds was $9,514,748. |
| Part X, Line 2: | Each year management considers whether any material tax position the Foundation has taken is more likely than not to be sustained upon examination by the applicable taxing authority. Management believes that any positions the Foundation had taken are supported by substantial authority and, hence, do not need to be measured or disclosed in the finanical statments. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LPC ADMIN SVCS OFF | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Dr | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94551 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $5,099 | NonCashAssistanceAmt |
| Purpose Of Grant | Federal Bureau of Prisons Tuition | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|
| Student Scholarships | 77 | $387,645 |
| Program Support Grants | 2 | $2,800 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kenneth Cooper | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $64,745 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $124,444 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $12,195 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $23,633 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $76,940 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $148,077 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | All salaries, including executive director compensation, are paid through the College, the related organization. The College follows internally established guidelines to determine executive compensation. Salaries are then reviewed and approved by the Board. The Foundation issues partial reimbursements to the College for wages and related benefit expenses. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The Form 990 is reviewed by the finance committee and the treasurer and submitted to the board for approval prior to being filed. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest code is updated by each board member on an annual basis. |
| Form 990, Part VI, Section B, line 15 | Management is paid on a scale in line with that of the college salary scale. Salaries are determined by the college and approved by the board. Actual payroll is paid through the college and the organization reimburses the college for salary expenses. As a result, no W-2s were issued by the Foundation. |
| Form 990, Part VI, Section C, line 19 | All governing documents, conflict of interest policy, financial statements and the Form 990 are available at the Organization's offices upon request. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Las Positas College | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Campus Hill Drive | AddressLine1Txt |
| City | Livermore | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94551 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941670563 | EIN |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Public Charity Status | School | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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