2025-12-15T17:58:26-06:00 2024-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-07-01 263305140 The San Diego Continuing Education Foundation SAND 6193884881 4343 Ocean View Blvd San Diego CA 92113 Tami Foy Executive Director 6193884881 2025-12-15 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-12-15 2023 2025-03-06 01:10:19Z X Tami Foy 4343 Ocean View Blvd San Diego CA 92113 3312767 0 X WWW.HTTPS://SDCCE.EDU/Foundation X 2008 CA Advancement of education at San Diego Community College District 16 5 38 24 0 0 837804 1343127 2227180 1954077 13037 15563 0 0 3078021 3312767 74495 172682 0 0 1108588 1213310 0 0 44907 1651032 2108566 2834115 3494558 243906 -181791 1849873 2901394 415867 853919 1434006 2047475 X SAN DIEGO CONTINUING EDUCATION COMMITS TO STUDENT SUCCESS AND COMMUNITY ENRICHMENT BY PROVIDING ACCESSIBLE AND INNOVATIVE QUALITY EDUCATION AND SUPPORT SERVICES TO DIVERSE ADULT LEARNERS IN PURSUIT OF LEARNING, TRAINING, CAREER ADVANCEMENT, AND PATHWAYS TO COLLEGE. 0 0 1803584 172682 1954077 THE SDCEF SAN DIEGO CONTINUING EDUCATION FOUNDATION SUPPORTS THE GOALS OF SAN DEIGO CONTINUING EDUCATION, WHICH IS THE ADULT EDUCATION, NONCREDIT PROGRAM WITHIN THE SAN DIEGO COMMUNITY COLLEGE DISTRICT SDCCD. CONTINUING EDUCATION REPRESENTS A DIVERSE POPULATION OF SAN DIEGANS AND IS THE OLDEST AND LARGEST NONCREDIT INSTITUTION IN THE NATION. SOME OF THE PRIMARY PURPOSES OF SDCEF INCLUDE: THE ADVANCEMENT OF EDUCATION THE INSTRUCTION AND TRAINING OF INDIVIDUALS IN VARIOUS VOCATIONAL AND ACADEMIC DISCIPLINES THE DEVELOPMENT OF RESEARCH AND EDUCATION PROJECTS AND SPECIAL EDUCATIONAL AND COMMUNITY SERVICE PROGRAMS A PROVISION OF SCHOLARSHIPS TO ELIGIBLE INDIVIDUALS IN ORDER TO ASSIST THEM IN IMPROVING AND DEVELOPING THEIR CAPABILITIES SOLICITATION AND RASING OF MONEY FOR THE PURPOSE OF AWARDING SCHOLARSHIPS AND LOANS TO ASSIST STUDENTS IN PURSUING AN EDUCATION. 1329899 OPERATION OF THE EMPLOYEE TRAINING INSTITUTE ETI AS ANOTHER OPTION OF CONTINUAL EDUCATION. ETI PROVIDES THE TOOLS NECESSARY TO AIDE INDIVIDUALS IN BECOMING LIFE-LONG LEARNERS BY SUPPORTING GOALS THAT CAN RANGE FROM CAREER DEVELOPMENT THROUGH THE ACQUISITION OF NEW SKILLS AND KNOWLEDGE TO PERSONAL ENRICHMENT AIMED AT A HOBBY OR FULFILLING A PASSION. 3133483 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 40 0 1 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 0 0 0 CA X TAMI FOY 6193881250 4343 OCEAN VIEW BLVD SAN DIEGO CA 92113 DR SHAKERRA CARTER DIRECTOR 0.80 39.20 X 0 226486 64906 JACQUELINE SABANOS DIRECTOR 0.80 39.20 X 0 226486 62296 Minou Spradley DIRECTOR 0.80 39.20 X 0 209585 69143 MAUREEN RUBALCABA DIRECTOR 0.80 39.20 X 0 191514 67204 STEPHANIE LEWIS DIRECTOR 0.80 39.20 X 0 187418 51479 DR TINA KING DIRECTOR 0.80 39.20 X 0 202184 31600 ANDREI LUCAS DIRECTOR 0.80 39.20 X 0 178493 52710 Michele Madrid Novak DIRECTOR 0.80 39.20 X 0 162028 60190 Sany Ramirez DIRECTOR 0.80 0.00 X 0 122271 27749 NEILL KOVRIG PRESIDENT 2.00 38.00 X X 0 82901 34015 Tami Foy CEO 40.00 0.00 X X 0 0 0 ROMA WEAVER VICE PRESIDENT 0.80 0.00 X X 0 0 0 BILL GRIMES SECRETARY 0.80 0.00 X X 0 0 0 MARY LEDUC TREASURER 1.00 0.00 X X 0 0 0 VINZENT BALAOING DIRECTOR 0.80 0.00 X 0 0 0 GRETCHEN BITTERLIN DIRECTOR 0.80 0.00 X 0 0 0 0 1789366 521292 0 0 1 0 Dept Forestry & Fire Protection PO Box 997446 Sacramento CA 95899 Firefighter training 132805 Ledford Accounting 3610 Zola St San Diego CA 92106 Accounting 131921 2 83525 469447 790155 1343127 PROGRAM SERVICES 611710 1951042 1951042 3035 3035 1954077 15563 15563 3312767 1954077 0 15563 X 172682 172682 1010561 873219 125193 12149 15175 13113 1880 182 103452 89392 12816 1244 84122 72689 10422 1011 48734 48734 571 571 66080 66080 150 150 659872 625358 4193 30321 62432 40312 22120 287 287 10291 10291 1036 1036 ETi Expenses 735641 735641 Participant Expenses 405643 405643 Training and Developmen 29590 29590 88239 75844 12395 3494558 3133483 316168 44907 174174 958679 613461 484706 178395 833580 866415 3376 1844 7912 1036 0 6876 225282 404479 1849873 2901394 174117 595855 241750 258064 415867 853919 X 764489 1580029 669517 467446 1434006 2047475 1849873 2901394 -181791 3827 791433 0 X 0 1 X 0 0 X 1150161 1685665 1944706 837804 1343127 6961463 279925 631944 303493 2227180 1954077 5396619 1430086 2317609 2248199 3064984 3297204 12358082 0 0 0 12358082 7441 7540 2226 13037 15563 45807 7441 7540 2226 13037 15563 45807 1437527 2325149 2250425 3078021 3312767 12403889 0.99630 0.99870 0.00370 0.00130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7912 1036 6876 6876 X 3692647 3827 376203 380030 3312617 150 150 3312767 3870611 376203 376203 3494408 150 150 3494558 Part X, Line 2: The Foundation has adopted FASB ASC Topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain and, accordingly, no accounting adjustment has been made to the financial statements. The Foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 0 Scholarships 380 172682 Part I, Line 2: SCHOLARSHIPS AND STUDENT FEES ARE AWARDED ON THE BASIS OF THE NEEDS AND RELATIVE MERITS OF THE APPLICANTS. SCHOLARSHIPS ARE FOR STUDENTS IN GOOD STANDING WITH EXCELLENT ATTENDANCE AND EACH HAS DIFFERENT REQUIREMENTS MONITORED BY THE SDCEF. 0 0 0 0 0 0 0 0 0 DR SHAKERRA CARTER DIRECTOR 0 226486 0 0 0 0 0 0 0 64906 0 291392 0 0 JACQUELINE SABANOS DIRECTOR 0 226486 0 0 0 0 0 0 0 62296 0 288782 0 0 Minou Spradley DIRECTOR 0 209585 0 0 0 0 0 0 0 69143 0 278728 0 0 MAUREEN RUBALCABA DIRECTOR 0 191514 0 0 0 0 0 0 0 67204 0 258718 0 0 STEPHANIE LEWIS DIRECTOR 0 187418 0 0 0 0 0 0 0 51479 0 238897 0 0 DR TINA KING DIRECTOR 0 202184 0 0 0 0 0 0 0 31600 0 233784 0 0 ANDREI LUCAS DIRECTOR 0 178493 0 0 0 0 0 0 0 52710 0 231203 0 0 Michele Madrid Novak DIRECTOR 0 162028 0 0 0 0 0 0 0 60190 0 222218 0 0 Sany Ramirez DIRECTOR 0 122271 0 0 0 0 0 0 0 27749 0 150020 0 0 Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The Form 990 is not provided to the board prior to filing with the IRS. Form 990, Part VI, Section C, line 19 The organization does not make it governing documents, conflict of interest policy, and financial statements available to the general public. Form 990, Part IX, line 11g Other Fees: Program service expenses 176,972. Management and general expenses 4,193. Fundraising expenses 30,321. Total expenses 211,486. ETi Contract Services: Program service expenses 448,386. Management and general expenses 0. Fundraising expenses 0. Total expenses 448,386. Form 990 An audit was completed after Form 990 for the year ended June 30, 2024 was filed. The return is being amended to reflect the audited financial statement numbers. The following changes were made on the amended return. Part I, Lines 8-12, 16b, and 18-22 - Changed to reflect changes in other sections of the return Part III, Lines 4a, 4b, and 4e - Changed to reflect changes in other sections of the return Part IV, Line 11b - Changed to indicate schedule not required Part IV, Lines 11f and 12a - Changed to reflect the organization received an audit Part VI, Line 1b - Changed to reflect the number of independent board members Part VI, Line 8b, 11b, and 19 - Updated narrative Part VIII, Lines 1f, 2a, and 3 - Changed to reflect income changes on audited financials Part VIII, Lines 2f and 11a - Moved miscellaneous revenue to program service revenue Part IX Lines 2, 7, 8, 9, 10, 11a-c, 11f-g, 13, 17, 19, 24a, 24a-e - Updated for changes made in expense allocation on audited financials Part X, Lines 1-4, 11-12, 16, 19, and 26-33 - Changed to match audited financials Part XI, Lines 1-3 - Changed to reflect changes in other sections of return Part XI, Line 5 - Changed to reflect changes on audited financials Part XI, Line 8 - Prior period adjustment changed as a result of changes made during audit Part XII, Lines 2b and 2c - Updated to reflect that an audit was performed Schedule A - Changed to complete Part III as a 509(a)(2) publicly supported organization per the IRS determination letter rather than Part IV as a supporting organization Schedule D, Part VII, Line 3(A) - Changed to reflect moving other securities to publicly traded securities Schedule D, Part X, Line 2 and Part XIII - Added footnote from financial statements reporting the organization's liability for uncertain tax positions under FASB ASC 740 Schedule D, Part XI, Line 1 - Changed total revenue to match audited financial statements Schedule D, Part XI, Line 2a - Changed to match unrealized gain per audited financials statements Schedule D, Part XI, Line 2b and Part XII Line 2a - Changed to match donated services on audited financial statements Schedule D, Part XI, Line 4a and Part XII, Line 4a - Changed to match investment expenses per audited financial statements Schedule D, Part XII, Line 1 - Changed total expenses to match audited financial statements SAN DIEGO COMMUNITY COLLEGE DISTRI 3375 CAMINO DEL RIO SOUTH San Diego CA 92108 952664429 College District For Higher Education CA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0