2024-05-09T10:23:42+00:00 2023-06-30 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-07-01 330094898 Coastline Community College Foundation COAS 7142416144 11460 Warner Avenue Fountain Valley CA 92708 Christine NGUYEN TREASURER/COASTLINE CC VP OF ADMIN 2024-05-09 true CHRISTINE NGUYEN 999009999 true Diane Kirmaci P01578407 4155761100 2022 2023-04-26 12:10:37Z Christine NGUYEN 11460 Warner Avenue Fountain Valley CA 92708 3734074 false X coastline.edu/about/coastline-foundation/index.php X 1984 CA TO PROMOTE AND ASSIST THE EDUCATIONAL PROGRAMS OF COASTLINE COMMUNITY COLLEGE. 13 9 0 9 0 0 320239 779324 0 2900 132489 20290 -8479 48546 444249 851060 310207 235797 0 0 0 283 0 0 0 84809 59134 395016 295214 49233 555846 3685478 4112056 419010 248614 3266468 3863442 TO SUPPORT COASTLINE COMMUNITY COLLEGE THROUGH SCHOLARSHIPS, ENDOWMENT, AND OTHER FINANCIAL PROGRAMS TO EXPAND THE CAPACITY TO MEET THE DIVERSE NEEDS OF ITS STUDENTS AND THE COMMUNITY. false false 143489 122414 0 SUPPORT TO VARIOUS PROGRAMS AND PROJECTS NOT FUNDED BY THE COLLEGE, SUCH AS SCHOLARSHIPS,STUDENT EQUITY & EMERGENCY GRANTS; STUDENT SUPPORT (IN THE FORM OF COURSE MATERIALS, TECHNOLOGY, TEXTBOOKS, ETC.) FOR PROGRAMS SUCH AS VETERANS RESOURCE CENTERS, ACQUIRED BRAIN INJURY PROGRAMS; AND PROJECTS SUCH AS FACULTY EXCELLENCE & INNOVATION AWARD, OPEN EDUCATION RESOURCES, THE BIOLOGY DEPARTMENT'S HUMAN ANATOMY CADAVER LAB, ETC. 113383 113383 0 SCHOLARSHIPS, GRANTS, AND EMERGENCY FUNDS TO STUDENTS ATTENDING COASTLINE COLLEGE AND RELATED FACULTY 256872 true true false false false false false false true true false true false false true true false false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 7 0 true 0 false false false false false false false false false false false false X 13 9 false false false false false false false true true false false false true true true true true false false false CA X Derek Bui 7142416150 11460 Warner Avenue Fountain Valley CA 92708 Camille Howarth Vice President of Fundraising 2.0 0 X X 0 0 0 Christine Nguyen MBA Treasurer/Coastline CC VP of Admin Services 2.0 40.0 X X 0 233182 72947 Dave Osborn Director/Past President 2.0 0 X X 0 0 0 Jordan Valdez Secretary 2.0 0 X X 0 0 0 Mariam Khosravani MBA Executive Director(Through 6/30/23) 40.0 0.0 X X 0 171350 58642 Ramraghi Fuller Board Member/President 2.0 0 X X 0 0 0 Alex A Accetta CPA Board Member/Vice President of Board Development 2.0 0 X 0 0 0 Dana Emerson PhD CC Dean, Board Member 2.0 40.0 X 0 198946 53731 Dennis Cole Board Member 2.0 0 X 0 0 0 Elizabeth Dorn Parker EdD Liason, CCD Board of Trustees 2.0 0 X 0 0 0 Glenn Grandis MBA Board Member 2.0 0 X 0 0 0 Hank Kahrs CPA Board Member 2.0 0 X 0 0 0 Vince Rodriguez EdD Board Member/Coastline CC President 1.0 40.0 X 0 261730 79531 0 865208 264851 0 false true false 0 140400 638924 7759 779324 Online Pier Store 453220 2900 2900 0 0 0 0 2900 48313 48313 0 0 2852306 2880329 -28023 0 -28023 -28023 5000 2685 2315 2315 46231 46231 0 0 46231 851060 49131 0 22605 122414 122414 113383 113383 283 283 12871 12871 0 0 0 0 3199 3199 6830 538 6292 14168 14168 1365 1365 Hospitality 14107 12496 1611 Miscellaneous Expense 2252 968 1284 Bad Debt 3500 3500 Bank Charges 842 91 751 0 0 0 0 295214 256872 38342 0 1122197 1077215 838426 897887 2200 6375 64624 19324 0 0 0 0 465649 0 0 465649 1331133 1304342 0 319689 334055 7209 7209 3685478 4112056 52745 248614 366265 0 0 0 0 0 419010 248614 X 530677 603066 2735791 3260376 3266468 3863442 3685478 4112056 X 555846 26762 14366 X false true X true false X X 1 Coast Community College District 956002272 6 true 122414 0 1 122414 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2000809 2000 -6231 18000 1978578 2015156 5000 -3747 15600 2000809 1953291 4330 71685 14150 2015156 1980441 23145 -41895 8400 1953291 1972089 32985 -2833 21800 1980441 0.0 0.9 0.1 false false 465649 465649 465649 Investment with FCCC 334055 F 334055 0 X 1431876 26762 583234 17051 627047 804829 46231 46231 851060 834902 583234 2685 585919 248983 46236 46236 295219 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation qualifies as a tax exempt organization under the Internal Revenue Service Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. The Foundation has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of any audit by taxing authorities at the federal and state levels. The primary tax positions evaluated relate to the Foundation's continued qualification as a tax-exempt organization and whether there are unrelated business income activities that would be taxable. Management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE, FCCC INVESTMENTS - 14366 Fundraising Expense - 2685 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Refund CIP - 46231 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 2685 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Refund CIP - 46236 true COAST COMMUNITY COLLEGE DISTRICT 1370 ADAMS AVE COSTA MESA CA 92626 956002272 501(C)(1) 122414 0 N/A N/A SUPPORT TO VARIOUS PROGRAMS AND PROJECTS NOT FUNDED BY THE COLLEGE 1 0 Scholarships 227 112883 0 N/A N/A FACULTY GRANTS 1 500 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SCHOLARSHIP RECORDS ARE MAINTAINED BASED ON THE AMOUNT TO BE AWARDED AND THE CRITERIA SPECIFIED BY THE DONOR. THIS INFORMATION IS PROVIDED TO THE SCHOLARSHIPS APPLICATION READERS WHO ARE PART OF THE SCHOLARSHIP COMMITTEE. THE SCHOLARSHIP COMMITTEE CONSISTS OF VARIOUS COLLEGE VOLUNTEERS, STAFF, AND TWO FOUNDATION BOARD MEMBERS. THE RECIPIENTS ARE ELIGIBLE TO RECIEVE THE SCHOLARSHIPS BASED ON MATCHING THE CRITERIA SPECIFIED BY THE DONOR. MONTHLY REPORTS ARE PROVIDED TO THE SCHOLARSHP COMMITTEE TO ENSURE THAT SCHOLARSHIPS ACCOUNTS ARE CLOSEDLY MONITORED. AN ANNUAL SCHOLARSHP AWARD CEREMONY GIVES ALL DONORS AN OPPORTUNITY TO MEET THEIR RECIPIENT AND CONFIRM ACCURATE DISTRIBUTION. false false false false false false false false false Mariam Khosravani MBA Executive Director(Through 6/30/23) 0 170150 0 0 0 1200 0 38981 0 19661 0 229992 0 0 Christine Nguyen MBA Treasurer/Coastline CC VP of Admin Services 0 229958 0 0 0 3224 0 52803 0 20144 0 306129 0 0 Vince Rodriguez EdD Board Member/Coastline CC President 0 257115 0 0 0 4615 0 59165 0 20366 0 341261 0 0 Dana Emerson PhD CC Dean, Board Member 0 198946 0 0 0 0 0 35431 0 18300 0 252677 0 0 Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION LINE 15A IS ANSWERED NO BECAUSE COAST COMMUNITY COLLEGE DISTRICT (CCCD) IS THE COMMON PAYING AGENT FOR COASTLINE COMMUNITY COLLEGE FOUNDATION. THEREFORE, THE TOP MANAGEMENT OFFICIALS ARE EMPLOYED AND COMPENSATED BY CCCD. LINE 15B IS ANSWERED NO IN ACCORDANCE WITH THE IRS FORM 990 INSTRUCTIONS BECAUSE SALARY IS PAID AND DETERMINED BY A RELATED PARTY, CCCD. ALL OFFICERS ARE EMPLOYED AND PAID BY CCCD. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE IS COMPRISED OF 7 MEMBERS THAT ARE PART OF THE GOVERNING BOARD. THEY MEET MONTHLY TO RESEARCH, ADVISE, AND MAKE RECOMMENDATIONS TO THE GOVERNING BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body A DRAFT FORM 990 AND ITS RELATED SCHEDULES ARE PROVIDED TO FOUNDATION MANAGEMENT FOR REVIEW. A FINAL DRAFT OF THE 990 AND ITS RELATED SCHEDULES IS PROVIDED TO ALL MEMBERS OF THE EXECUTIVE BOARD. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND OFFICERS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS ANNUALLY. THE GOVERNING BOARD REVIEWS AND ENFORCES THE POTENTATIAL CONFLICTS. FORMS ARE DISCUSSED AT THE ANNUAL RETREAT AND COMPLETED FORMS ARE KEPT AND MONITORED BY THE FOUNDATION OFFICE. IF A CONFLICT OF INTEREST ARISES, BOARD MEMBERS CAN RECUSE THEMSELVES FROM VOTING ON THE CONFLICT, AS WELL AS, REMOVING THE CONFLICT SUCH AS SELECTING ANOTHER VENDOR, OR LEAVING THE BOARD. Form 990, Part VI, Line 19 Required documents available to the public THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 46231, Related or Exempt Function Revenue: 46231, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE, FCCC INVESTMENTS - 14366; Coast Community College District 1370 Adams Avenue Costa Mesa CA 92626 956002272 Multi College District Providing Public Education CA 501(c)(1) NA false Golden West College Foundation 15744 Golden West Street Huntington Beach CA 92647 330073702 Foundation CA 501(c)(3) Type I Coast Community College District false Coast Community College District Foundation 1370 Adams Avenue Costa Mesa CA 92626 956095800 Foundation CA 501(c)(3) Type I NA false false true true false false false false false false false false false false true true true false false false