ROGUE COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- ROGUE COMMUNITY COLLEGE FOUNDATION (EIN 93-0777701)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2019-11-14
- IRS object ID
- 201943189349304769
- Schema version
- 2018v3.1
- 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 | 2019-11-14T09:16:53-08:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930745639 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KDP CERTIFIED PUBLIC ACCOUNTANTS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 841 OHARE PKWY STE 200 | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 975044005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930777701 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE COMMUNITY COLLEGE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROGU | BusinessNameControlTxt |
| Phone | 5419567327 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3345 REDWOOD HIGHWAY | AddressLine1Txt |
| City | GRANTS PASS | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97527 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSH WELCH | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2019-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Susan E St Range CPA | PreparerPersonNm |
| PTIN | P00541289 | PTIN |
| Phone | 5417736633 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JUDY BASKER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3345 REDWOOD HIGHWAY | AddressLine1Txt |
| City | GRANTS PASS | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97527 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,572,083 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RCCFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE FINANCIAL SUPPORT AND TO ASSIST THE COLLEGE IN MEETING ITS EDUCATIONAL MISSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,744,946 | PYContributionsGrantsAmt |
| CY Contributions Grants | $934,683 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $642,978 | PYInvestmentIncomeAmt |
| CY Investment Income | $514,000 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,387,924 | PYTotalRevenueAmt |
| CY Total Revenue | $1,448,683 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $516,242 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $791,775 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $150,197 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $509,952 | PYOtherExpensesAmt |
| CY Other Expenses | $378,202 | CYOtherExpensesAmt |
| PY Total Expenses | $1,026,194 | PYTotalExpensesAmt |
| CY Total Expenses | $1,169,977 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,361,730 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $278,706 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,091,191 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,997,880 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $427,737 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $404,893 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,663,454 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,592,987 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ROGUE COMMUNITY COLLEGE FOUNDATION (RCCF) WAS ESTABLISHED TO SUPPORT AND PROMOTE THE EDUCATIONAL, SCIENTIFIC, AND CHARITABLE ACTIVITIES OF ROGUE COMMUNITY COLLEGE (RCC). THE FOUNDATION ACCOMPLISHES ITS PURPOSE BY FOSTERING COMMUNITY INTEREST IN THE BROADENING OF EDUCATIONAL OPPORTUNITIES, SOLICITING AND DEVELOPING GRANTS AND GIFTS, INVESTING AND MANAGING FUNDS AND ACQUIRING AND DISPOSING OF REAL AND PERSONAL PROPERTY ON BEHALF OF RCC. THESE FUNDS ARE USED TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR STUDENT SUCCESS, SUPPORT FOR COLLEGE PROGRAMS, FACULTY ADVANCEMENT, INSTRUCTIONAL ENHANCEMENT, CAMPUS DEVELOPMENT AND COMMUNITY ENRICHMENT. THE FOUNDATION ALSO SERVES AS A CITIZEN ADVISORY GROUP TO THE BOARD OF EDUCATION OF THE RCC DISTRICT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $450,134 | ExpenseAmt |
| Grant | $450,134 | GrantAmt |
| Desc | THE FOUNDATION PROVIDED SCHOLARSHIPS TO 193 STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $402,672 | ExpenseAmt |
| Grant | $402,672 | GrantAmt |
| Desc | THE FOUNDATION PROVIDED GRANTS FOR ACADEMIC ENHANCEMENT PROJECTS ENABLING THE RCC STAFF, FACULTY AND STUDENTS TO ACCESS AND EXPAND EDUCATION AND CULTURAL OPPORTUNITIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $852,806 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUDY BASKER | PersonNm |
| Phone | 5419567327 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3345 REDWOOD HIGHWAY | AddressLine1Txt |
| City | GRANTS PASS | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97527 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| CYNTHIA ACKERMAN | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PETER ANGSTADT | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| EZRA MARCOS AYALA | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| VALERIE BARR | |||||||
| Vice President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JERRY BRIENZA | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KELSEY ESQUEDA | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| IAN FOSTER | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RON FOX | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RON GOSS | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SHARON JAVNA | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KINGSLEY KELLEY | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| FRANK D KUKLA JR | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA MAGSTADT | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KRISTEN MILLER MD | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| NICK NAUMES JD | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER K PHILLIPPI | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN SALISBURY | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TANNER SMITH | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DEELIA WARNER | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOSH WELCH | |||||||
| President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CATHY KEMPER-PELLE | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY BASKER | |||||||
| Executive Dir. | 40.00 | 0.00 | $0 | $103,021 | $11,572 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $103,021 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,572 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $934,683 | AllOtherContributionsAmt |
| Noncash Contributions | $33,058 | NoncashContributionsAmt |
| Total Contributions | $934,683 | TotalContributionsAmt |
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $310,474 | TotalRevenueColumnAmt |
| Exclusion | $310,474 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $74,647 | SecuritiesAmt |
| Other | $252,279 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $123,400 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $74,647 | SecuritiesAmt |
| Other | $128,879 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $203,526 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $203,526 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,448,683 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $203,526 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $310,474 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,583 | TotalAmt |
| Program Services | $373,583 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $418,192 | TotalAmt |
| Program Services | $418,192 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,948 | TotalAmt |
| Management And General | $34,948 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,012 | TotalAmt |
| Management And General | $69,012 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,707 | TotalAmt |
| Management And General | $3,985 | ManagementAndGeneralAmt |
| Fundraising | $14,722 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,060 | TotalAmt |
| Management And General | $11,060 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,628 | TotalAmt |
| Management And General | $2,628 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,535 | TotalAmt |
| Management And General | $2,535 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REIMBURSED PERSONNEL COSTS | $194,968 | $56,681 | $33,995 | $104,292 |
| ADMINISTRATIVE EXPENSE | $44,344 | $4,350 | $8,811 | $31,183 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,169,977 | TotalAmt |
| Program Services | $852,806 | ProgramServicesAmt |
| Management And General | $166,974 | ManagementAndGeneralAmt |
| Fundraising | $150,197 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,354 | BOYAmt |
| EOY | $282,635 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,332 | BOYAmt |
| EOY | $59,969 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,696 | BOYAmt |
| EOY | $112,732 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,535 | BOYAmt |
| EOY | $46,314 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $105,224 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,542 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,415 | BOYAmt |
| EOY | $63,682 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,332,436 | BOYAmt |
| EOY | $11,207,347 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,423 | BOYAmt |
| EOY | $225,201 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,091,191 | BOYAmt |
| EOY | $11,997,880 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,478 | BOYAmt |
| EOY | $290,341 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,259 | BOYAmt |
| EOY | $114,552 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,737 | BOYAmt |
| EOY | $404,893 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,297,315 | BOYAmt |
| EOY | $1,882,440 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,115,755 | BOYAmt |
| EOY | $3,903,780 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,250,384 | BOYAmt |
| EOY | $5,806,767 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,663,454 | BOYAmt |
| EOY | $11,592,987 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,091,191 | BOYAmt |
| EOY | $11,997,880 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $278,706 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $363,877 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $285,038 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $1,912 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $340,667 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $958,973 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,127,953 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,744,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $934,683 | CurrentTaxYearAmt |
| Total | $5,107,224 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $211,898 | CurrentTaxYearAmt |
| Total | $283,898 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $358,667 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $976,973 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,145,953 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,762,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,146,581 | CurrentTaxYearAmt |
| Total | $5,391,122 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,391,122 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $217,408 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $267,176 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $207,542 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253,060 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $310,574 | CurrentTaxYearAmt |
| Total | $1,255,760 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,646,882 | TotalSupportAmt |
| Public Support CY170 | 0.81110 | PublicSupportCY170Pct |
| Public Support PY170 | 0.83840 | 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 | $7,532,961 | BeginningYearBalanceAmt |
| Contributions | $802,790 | ContributionsAmt |
| Investment Earnings Or Losses | $597,474 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $313,478 | AdministrativeExpensesAmt |
| End Year Balance | $8,619,747 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,194,652 | BeginningYearBalanceAmt |
| Contributions | $1,150,404 | ContributionsAmt |
| Investment Earnings Or Losses | $487,537 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $194,761 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $104,871 | AdministrativeExpensesAmt |
| End Year Balance | $7,532,961 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,183,656 | BeginningYearBalanceAmt |
| Contributions | $426,510 | ContributionsAmt |
| Investment Earnings Or Losses | $830,571 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $87,380 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $158,705 | AdministrativeExpensesAmt |
| End Year Balance | $6,194,652 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,488,220 | BeginningYearBalanceAmt |
| Contributions | $95,099 | ContributionsAmt |
| Investment Earnings Or Losses | -$180,588 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $93,196 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $125,879 | AdministrativeExpensesAmt |
| End Year Balance | $5,183,656 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,120,476 | BeginningYearBalanceAmt |
| Contributions | $378,926 | ContributionsAmt |
| Investment Earnings Or Losses | $149,393 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $70,876 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $89,699 | AdministrativeExpensesAmt |
| End Year Balance | $5,488,220 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $59,577 | InvestmentCostOrOtherBasisAmt |
| Book Value | $59,577 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $45,647 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $41,542 | DepreciationAmt |
| Book Value | $4,105 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $63,682 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LIABILITY UNDER TRUST AGREEMENT | Desc |
| Amt | $114,552 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $114,552 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,957,358 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $363,877 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $211,898 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $1,912 | OtherRevenueAmt |
| Revenue Not Reported | $577,687 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,379,671 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $69,012 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $69,012 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,448,683 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,312,863 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $211,898 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $211,898 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,100,965 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $69,012 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $69,012 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,169,977 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: Intended uses of the endowment fund. | THE INCOME FROM THE PERMANENTLY RESTRICTED ENDOWMENTS IS RESTRICTED FOR SCHOLARSHIPS AND OTHER PROGRAM SUPPORT. |
| Part X : FIN48 Footnote | ROGUE COMMUNITY COLLEGE FOUNDATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE. IN ADDITION THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE CODE. INTERNAL REVENUE CODE SECTION 513(A)DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. NO INCOME OF THE ORGANIZATION IS CONSIDERED UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO PROVISION FOR REVENUE TAXES HAS BEEN ACCRUED. AS OF JUNE 30, 2018, THE ORGANIZATION HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AND DISCLOSURE UNDER FASB ASC 740-10-50. THE FEDERAL INCOME TAX RETURNS OF THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE IRS FOR GENERALLY THREE YEARS. |
| Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | CHANGE IN VALUE OF STANDARD UNITRUST, $1912 LOSS FOR UNCOLLECTIBLE PROMISE TO GIVE $0 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE COMMUNITY COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3345 REDWOOD HIGHWAY | AddressLine1Txt |
| City | GRANTS PASS | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97527 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 930591783 | RecipientEIN |
| IRC Section | 115 | IRCSectionDesc |
| Cash Grant | $340,525 | CashGrantAmt |
| Non Cash Assistance | $33,058 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | MATERIALS/CLASSROOM ITEMS | NonCashAssistanceDesc |
| Purpose Of Grant | ACADEMIC ENHANCEMENT PROJECTS | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 193 | RecipientCnt |
| Cash Grant | $418,192 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Additional Supplemental Information | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS ARE AS FOLLOWS; EACH RECIPIENT OF A CASH GRANT FROM THE FOUNDATION IS REQUIRED TO FILE A REPORT AT THE END OF THE GRANT PERIOD. THE REPORT MUST DETAIL THE USE OF THE FUNDS INCLUDING REPORTING BUDGET AND OUTCOMES COMPARED WITH PROJECTIONS SHOWN IN THE ORIGINAL GRANT APPLICATION. RECIPIENTS OF NON-CASH ASSISTANCE MUST CONFIRM RECEIPT OF THE IN-KIND ITEMS AND VERIFY USE AS REPORTED IN THE ORIGINAL APPLICATION. THE REPORTS ARE REVIEWED BY THE PROJECT GRANT COMMITTEE OF THE BOARD OF DIRECTORS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $27,450 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | BLUE BOOK | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | BT MULTIMETER | 1 | $1,265 | SIMILIAR SALES |
| Yes (X) | VARIOUS | 20 | $2,214 | SIMILIAR SALES |
| Yes (X) | IPAD | 1 | $329 | SIMILIAR SALES |
| Yes (X) | MIG WELDER | 1 | $1,800 | SIMILIAR SALES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b: Form 990 Review Process | THE FINANCE COMMITTEE REVIEWS THE FORM 990 AND RECOMMENDS IT FOR ACCEPTANCE TO THE BOARD OF DIRECTORS. THE FORM 990 IS THEN PRESENTED TO THE BOARD FOR REVIEW AND ACCEPTANCE. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. BOARD MEMBERS ARE OCCASSIONALLY REMINDED OF THEIR RESPONSIBILITY TO DECLARE CONFLICT WHEN IT EXISTS. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE EXECUTIVE COMMITTEE AND THE COLLEGE PRESIDENT, USING COMPARABLE DATA FOR OTHER SIMILIAR NON-PROFIT AND COMMUNITY COLLEGE POSITIONS THROUGHOUT THE REGION. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | HE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Other Changes In Net Assets Or Fund Balances - Other Increases | CHANGE IN VALUE OF STANDARD UNITRUST, LOSS FOR UNCOLLECTIBLE = $1912 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | PROMISE TO GIVE = $0 |
| Form 990, Part XII, Line 2: Change of Oversight or Selection Process | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART V, LINE 2A & FORM 990, PART IX, LINE 24A: | PER THE MEMORANDUM OF UNDERSTANDING BETWEEN ROGUE COMMUNITY COLLEGE AND THE FOUNDATION DATED DECEMBER 14, 2010, THE COLLEGE PROVIDES THE FOUNDATION WITH ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR AND THE FOUNDATION REIMBURSES THE COLLEGE FOR 50% OF THE TOTAL COST OF THE FULL-TIME EMPLOYEES. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE COMMUNITY COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3345 REDWOOD HWY | AddressLine1Txt |
| City | GRANTS PASS | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 975279298 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930591783 | EIN |
| Primary Activities | COMMUNITY COLLEGE | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | 115 | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ROGUE COMMUNITY COLLEGE | ||
| b | $662,589 | FMV |
| ROGUE COMMUNITY COLLEGE | ||
| c | $211,898 | FMV |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 2 (1) | FormAndLineReferenceDesc |
| Explanation | PER THE MEMORANDUM OF UNDERSTANDING BETWEEN ROGUE COMMUNITY COLLEGE AND THE FOUNDATION DATED DECEMBER 14, 2010, THE COLLEGE PROVIDES THE FOUNDATION WITH ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR AND THE FOUNDATION WILL REIMBURSE THE COLLEGE FOR 50% OF THE TOTAL COST OF THE FULL-TIME EMPLOYEES. | ExplanationTxt |