ROGUE COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- ROGUE COMMUNITY COLLEGE FOUNDATION (EIN 93-0777701)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-15
- IRS object ID
- 201811359349311676
- Schema version
- 2016v3.0
- 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 | 2018-05-15T17:20:31-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 936087066 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHANNSEN DYE & PURKEYPILE CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 920 E JACKSON ST | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97504 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | 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 | RON GOSS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5419567327 | PhoneNum |
| Signature | 2018-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER V DYE | PreparerPersonNm |
| PTIN | P00234251 | PTIN |
| Phone | 5417728666 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | 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 | $4,016,485 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| 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 | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $958,974 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,127,953 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $292,823 | PYInvestmentIncomeAmt |
| CY Investment Income | $361,495 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,251,797 | PYTotalRevenueAmt |
| CY Total Revenue | $1,489,448 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $584,759 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $423,627 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $197,526 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $523,052 | PYOtherExpensesAmt |
| CY Other Expenses | $543,441 | CYOtherExpensesAmt |
| PY Total Expenses | $1,107,811 | PYTotalExpensesAmt |
| CY Total Expenses | $967,068 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $143,986 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $522,380 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,219,821 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,680,584 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $962,279 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $414,528 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,257,542 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,266,056 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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 | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $504,916 | ExpenseAmt |
| Grant | $404,164 | GrantAmt |
| Desc | THE FOUNDATION PROVIDED SCHOLARSHIPS TO 244 STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $65,937 | ExpenseAmt |
| Grant | $19,463 | GrantAmt |
| Desc | THE FOUNDATION PROVIDED GRANTS FOR ACADEMIC ENHANCEMENT PROJECTS ENABLING THE RCC STAFF, FACULTY AND STUDENTS TO ACCESS AND EXPAND EDUCATIONAL AND CULTURAL OPPORTUNITIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $570,853 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | 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 |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 3 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | 0 | 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 | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDY BASKER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| PAMELA PATERSEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSH WELCH | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RON GOSS | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| VALARIE BARR | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHAD DAY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN PANISELLO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GREGG HILLIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EZRA MARCOS AYALA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHARON JAVNA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TANNER SMITH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINA KRUGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER ANGSTADT | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| FRANK D KUKLA JR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MEGAN DAVIS LIGHTMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KELSEY ESQUEDA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN SALISBURY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEELIA WARNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMANDA KOTLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARGARET HUMPHREY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KINSLEY E KELLEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATTIE BAKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY BASKER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $0 | $95,389 | $28,804 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $95,389 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $28,804 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,127,953 | AllOtherContributionsAmt |
| Noncash Contributions | $46,474 | NoncashContributionsAmt |
| Total Contributions | $1,127,953 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $207,542 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,116 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $205,426 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,680,990 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,527,037 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $153,953 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $153,953 | TotalRevenueColumnAmt |
| Exclusion | $153,953 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,489,448 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,116 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $359,379 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,937 | TotalAmt |
| Program Services | $65,937 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,690 | TotalAmt |
| Program Services | $357,690 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,455 | TotalAmt |
| Management And General | $1,455 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,140 | TotalAmt |
| Management And General | $39,140 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,230 | TotalAmt |
| Management And General | $59,230 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,594 | TotalAmt |
| Management And General | $12,869 | ManagementAndGeneralAmt |
| Fundraising | $12,725 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $550 | TotalAmt |
| Management And General | $550 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,311 | TotalAmt |
| Management And General | $11,932 | ManagementAndGeneralAmt |
| Fundraising | $5,379 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,089 | TotalAmt |
| Management And General | $2,089 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,447 | TotalAmt |
| Management And General | $1,447 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,955 | TotalAmt |
| Management And General | $1,955 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REIMBURSED SALARIES AND | $341,750 | $108,745 | $63,302 | $169,703 |
| PROGRAM DEVELOPMENT | $42,704 | $38,481 | $2,137 | $2,086 |
| FUND RAISING DEVELOPMEN | $6,342 | $6,342 | ||
| DUES | $1,943 | $1,943 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,931 | TotalAmt |
| Management And General | $640 | ManagementAndGeneralAmt |
| Fundraising | $1,291 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $967,068 | TotalAmt |
| Program Services | $570,853 | ProgramServicesAmt |
| Management And General | $198,689 | ManagementAndGeneralAmt |
| Fundraising | $197,526 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $435,983 | BOYAmt |
| EOY | $494,979 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $474,172 | BOYAmt |
| EOY | $185,638 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,094 | BOYAmt |
| EOY | $137,396 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,179 | BOYAmt |
| EOY | $2,035 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $221,604 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $38,452 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,599 | BOYAmt |
| EOY | $183,152 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,939,347 | BOYAmt |
| EOY | $8,653,254 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,447 | BOYAmt |
| EOY | $24,130 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,219,821 | BOYAmt |
| EOY | $9,680,584 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,632 | BOYAmt |
| EOY | $31,488 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $737,647 | BOYAmt |
| EOY | $383,040 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $962,279 | BOYAmt |
| EOY | $414,528 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $667,316 | BOYAmt |
| EOY | $902,045 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,714,856 | BOYAmt |
| EOY | $4,062,131 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,875,370 | BOYAmt |
| EOY | $4,301,880 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,257,542 | BOYAmt |
| EOY | $9,266,056 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,219,821 | BOYAmt |
| EOY | $9,680,584 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $522,380 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $620,772 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$134,638 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | 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 | $722,902 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,712,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $340,667 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $958,973 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,127,953 | CurrentTaxYearAmt |
| Total | $4,863,155 | 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 | $18,000 | CurrentTaxYearAmt |
| Total | $90,000 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $740,902 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,730,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $358,667 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $976,973 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,145,953 | CurrentTaxYearAmt |
| Total | $4,953,155 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,953,155 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $195,152 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $206,828 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $217,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $267,176 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $207,542 | CurrentTaxYearAmt |
| Total | $1,094,106 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,047,261 | TotalSupportAmt |
| Public Support CY170 | 0.81910 | PublicSupportCY170Pct |
| Public Support PY170 | 0.82490 | 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 | $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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,049,872 | BeginningYearBalanceAmt |
| Contributions | $106,917 | ContributionsAmt |
| Investment Earnings Or Losses | $1,138,884 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $90,116 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $85,081 | AdministrativeExpensesAmt |
| End Year Balance | $5,120,476 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,516,227 | BeginningYearBalanceAmt |
| Contributions | $41,485 | ContributionsAmt |
| Investment Earnings Or Losses | $695,324 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $120,763 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $82,401 | AdministrativeExpensesAmt |
| End Year Balance | $4,049,872 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $182,977 | InvestmentCostOrOtherBasisAmt |
| Book Value | $182,977 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,670 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,495 | DepreciationAmt |
| Book Value | $175 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,957 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,957 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $183,152 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OBLIGATION UNDER STANDARD UNITRUST | $117,723 |
| SCHOLARSHIPS PAYABLE | $265,317 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $383,040 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,066,970 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $618,822 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $18,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $636,822 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,430,148 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $59,300 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $59,300 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,489,448 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,058,456 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $18,000 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $18,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,040,456 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $59,230 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$132,618 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$73,388 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $967,068 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE INCOME FROM THE PERMANENTLY RESTRICTED ENDOWMENTS IS RESTRICTED FOR SCHOLARSHIPS AND OTHER PROGRAM SUPPORT. |
| PART X, LINE 2: | ROGUE COMMUNITY COLLEGE FOUNDATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. 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, 2017, 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 ADJUSTMENTS: | ROUNDING |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ROUNDING |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ROUNDING |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ROUNDING LOSS FOR UNCOLECTIBLE PROMISE TO GIVE -132,618. |
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 | 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 | $19,463 | CashGrantAmt |
| Non Cash Assistance | $46,474 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | MATERIALS/CLASSROOM ITEMS | NonCashAssistanceDesc |
| Purpose Of Grant | ACADEMIC ENHANCEMENT PROJECTS | PurposeOfGrantTxt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 244 | RecipientCnt |
| Cash Grant | $357,690 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS FUNDS ARE AS FOLLOWS: EACH RECEIPIENT 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 PROJECTS GRANTS 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 | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $39,073 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | BLUE BOOK | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | CLASSROOM ITEMS | Desc |
| Contribution | 22 | ContributionCnt |
| Noncash Contributions Rpt F990 | $7,401 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SIMILAR SALES | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| FORM 990, PART VI, SECTION B, LINE 11B | 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, SECTION B, LINE 12C | 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, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE EXECUTIVE COMMITTEE AND THE COLLEGE PRESIDENT, USING COMPARABLE DATA FOR OTHER SIMILAR NON-PROFIT AND COMMUNITY COLLEGE POSITIONS THROUGHOUT THE REGION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF STANDARD UNITRUST -2,020. LOSS FOR UNCOLLECTIBLE PROMISE TO GIVE -132,618. |
| FORM 990, PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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 NA | N/A | DirectControllingNACd |
| 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 | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ROGUE COMMUNITY COLLEGE | ||
| C | $133,826 | FMV |
| ROGUE COMMUNITY COLLEGE | ||
| B | $65,937 | FMV |
| ROGUE COMMUNITY COLLEGE | ||
| P | $344,102 | 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 FULL-TIME EMPLOYEES. | ExplanationTxt |