Civic Intelligence

Harrisburg Area Community College

EIN 23-2353614 • 501(c)3 • Harrisburg, PA

Profile

In partnership with students, educators, businesses and our diverse communities, hacc foundation fosters excellence in the educational, cultural, workforce development and economic growth of the college's service areas.

One Hacc DriveHarrisburg, PA 17110-2999

www.hacc.edu/HACCFOUNDATION

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

27th percentile

0.14x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

78th percentile

23%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

52nd percentile

$370,847

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

59th percentile

8.1%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$51,808,453

Up $3,884,681 (+8.1%) from 2024

Liabilities

Up

$451,014

Up $248,004 (+122%) from 2024

Net Assets

Up

$51,357,439

Up $3,636,677 (+7.6%) from 2024

Operations
Liabilities / Revenue27th percentileNet Margin78th percentile

Revenue

Up

$3,213,787

Up $346,829 (+12%) from 2024

Expenses

Up

$2,480,411

Up $606,600 (+32%) from 2024

Net Income

Down

$733,376

Down $259,771 (-26%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $25,919,871Liabilities 2010: $231,433Net Assets 2010: $25,688,4382010Assets 2011: $32,073,756Liabilities 2011: $210,397Net Assets 2011: $31,863,3592011Assets 2012: $32,123,650Liabilities 2012: $354,487Net Assets 2012: $31,769,1632012Assets 2013: $32,904,634Liabilities 2013: $297,204Net Assets 2013: $32,607,4302013Assets 2014: $37,017,609Liabilities 2014: $181,639Net Assets 2014: $36,835,9702014Assets 2015: $37,363,680Liabilities 2015: $838,873Net Assets 2015: $36,524,8072015Assets 2016: $34,768,321Liabilities 2016: $173,276Net Assets 2016: $34,595,0452016Assets 2017: $37,304,816Liabilities 2017: $338,812Net Assets 2017: $36,966,0042017Assets 2018: $40,352,973Liabilities 2018: $90,042Net Assets 2018: $40,262,9312018Assets 2019: $42,934,146Liabilities 2019: $20,580Net Assets 2019: $42,913,5662019Assets 2020: $41,350,582Liabilities 2020: $974,817Net Assets 2020: $40,375,7652020Assets 2021: $47,292,863Liabilities 2021: $89,363Net Assets 2021: $47,203,5002021Assets 2022: $39,552,563Liabilities 2022: $126,189Net Assets 2022: $39,426,3742022Assets 2023: $43,576,172Liabilities 2023: $195,620Net Assets 2023: $43,380,5522023Assets 2024: $47,923,772Liabilities 2024: $203,010Net Assets 2024: $47,720,7622024Assets 2025: $51,808,453Liabilities 2025: $451,014Net Assets 2025: $51,357,4392025

Highlighted filing

2025

Assets$51,808,453
Liabilities$451,014
Net Assets$51,357,439
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $2,997,2682010Expenses 2011: $2,629,3062011Expenses 2012: $2,616,5022012Expenses 2013: $4,174,8612013Revenue 2014: $7,970,777Expenses 2014: $2,595,200Net Income 2014: $5,375,5772014Revenue 2015: $3,315,406Expenses 2015: $2,979,739Net Income 2015: $335,6672015Revenue 2016: $2,168,593Expenses 2016: $2,820,778Net Income 2016: -$652,1852016Revenue 2017: $2,455,556Expenses 2017: $2,754,421Net Income 2017: -$298,8652017Revenue 2018: $8,964,900Expenses 2018: $1,980,829Net Income 2018: $6,984,0712018Revenue 2019: $4,723,337Expenses 2019: $3,004,463Net Income 2019: $1,718,8742019Revenue 2020: $703,487Expenses 2020: $3,613,685Net Income 2020: -$2,910,1982020Revenue 2021: $2,947,191Expenses 2021: $3,512,389Net Income 2021: -$565,1982021Revenue 2022: $3,281,824Expenses 2022: $2,374,563Net Income 2022: $907,2612022Revenue 2023: $3,362,231Expenses 2023: $2,056,064Net Income 2023: $1,306,1672023Revenue 2024: $2,866,958Expenses 2024: $1,873,811Net Income 2024: $993,1472024Revenue 2025: $3,213,787Expenses 2025: $2,480,411Net Income 2025: $733,3762025

Highlighted filing

2025

Revenue$3,213,787
Expenses$2,480,411
Net Income$733,376
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$51,808,453
Liabilities
$451,014
Net assets
$51,357,439
Revenue
$3,213,787
Expenses
$2,480,411
Net income
$733,376
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$51.8$0.45$51.4$3.21$2.48$0.73
2024Detailed filing. Detailed filing data is available for this year.$47.9$0.20$47.7$2.87$1.87$0.99
2023Detailed filing. Detailed filing data is available for this year.$43.6$0.20$43.4$3.36$2.06$1.31
2022Detailed filing. Detailed filing data is available for this year.$39.6$0.13$39.4$3.28$2.37$0.91
2021Detailed filing. Detailed filing data is available for this year.$47.3$0.09$47.2$2.95$3.51$0.57
2020Detailed filing. Detailed filing data is available for this year.$41.4$0.97$40.4$0.70$3.61$2.91
2019Detailed filing. Detailed filing data is available for this year.$42.9$0.02$42.9$4.72$3.00$1.72
2018Detailed filing. Detailed filing data is available for this year.$40.4$0.09$40.3$8.96$1.98$6.98
2017Detailed filing. Detailed filing data is available for this year.$37.3$0.34$37.0$2.46$2.75$0.30
2016Detailed filing. Detailed filing data is available for this year.$34.8$0.17$34.6$2.17$2.82$0.65
2015Detailed filing. Detailed filing data is available for this year.$37.4$0.84$36.5$3.32$2.98$0.34
2014Detailed filing. Detailed filing data is available for this year.$37.0$0.18$36.8$7.97$2.60$5.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.9$0.30$32.6$4.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.1$0.35$31.8$2.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.1$0.21$31.9$2.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$0.23$25.7$3.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.0
Gross Receipts
$25,601,231
Mission and Program Overview

Mission

In partnership with students, educators, businesses and our diverse communities, hacc foundation fosters excellence in the educational, cultural, workforce development and economic growth of the college's service areas.

Scholarships, awards, and prizes

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$42,498,610$48,253,465▲ $5,754,855
Rtn Earn Endowment Incm Other Fnds$41,506,492$44,507,744▲ $3,001,252
Cap Stk Tr Prin Current Funds$6,214,270$6,849,695▲ $635,425
Savings and Temporary Cash Investments$5,135,735$2,533,059▼ $2,602,676
Cash and Non-Interest-Bearing Accounts$124,039$829,136▲ $705,097
Pledges and Grants Receivable$64,376$119,818▲ $55,442
Total Assets$47,923,772$51,808,453▲ $3,884,681
Other Assets Total$101,012$72,975▼ $28,037
Liabilities
Other Liabilities$197,959$447,223▲ $249,264
Deferred Revenue$5,051$3,791▼ $1,260
Total Liabilities$203,010$451,014▲ $248,004
Net Assets / Fund Balance
Total Net Assets Fund Balance$47,720,762$51,357,439▲ $3,636,677
Total Liabilities and Net Assets / Fund Balance$47,923,772$51,808,453▲ $3,884,681

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$42,934,787$756,223▲ $4,595,634-$45,896,022
2023$39,100,046$981,631▲ $4,506,494-$42,934,787
2022$36,439,572$1,832,291▲ $2,850,519-$39,100,046
2021$44,035,497$1,067,248▼ $6,126,731-$36,439,572
2020$38,104,283$1,240,729▲ $8,467,829-$44,035,497
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Linnie S Carter Phd AprExecutive DiPT$230,306$230,306
Kathy BricknerTreasurer, 2-$159,720$159,720
Timothy SandoeTreas, RetirPT$42,196$42,196

Board Members and Trustees

NameTitle
Donald SitesChair
Diane GroveVice Chair
Jonathan BowserDirector
Joseph E AlsberryDirector
Sheri LeoDirector
Terry DavisDirector
Thomas B RicheyDirector
Eric HagartyDirector 2/2
Aaysha NoorDirector(unt
Linnie S Carter Phd AprExecutive Director
John J Sygielski EddSecretary
Robert KnightTreasurer
Kathy BricknerTreasurer, 2/24-1/25
Revenue and Support

Revenue Composition

Contributions and Grants
$733,476
Program Service Revenue
$0
Investment Income
$2,480,311
Other Revenue
$0
All Other Contributions
$733,476
Change in Net Assets
$733,376

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art9$2,075Fair Market Value (FMV)
Other Non Cash Contri Table2$900Fair Market Value (FMV)
Total Noncash Contributions11$2,975-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,061,505
Revenue Not Reported on Financial Statements
$152,282
Revenue Not Reported on Form 990
$4,268,582
Total Revenue per Audited Statements
$7,330,087
Total Revenue per Form 990
$3,213,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,134,169
Other Expenses$346,242
Total Fundraising Expense$5,079
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,196,716--$1,196,716
Grants to Domestic Individuals$937,453--$937,453
Fees for Service Investment Mgmnt Fees-$152,282-$152,282
Fees for Services Other-$88,126-$88,126
Office Expenses-$67,357-$67,357
Fees for Services Accounting-$25,665-$25,665
Other Expenses$7,733-$5,079$5,079
Total Functional Expenses$2,141,902$333,430$5,079$2,480,411

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,693,410
Total Expenses per Form 990$2,480,411
Expenses per Audited Statements$2,328,129
Expenses Not Reported on Form 990$1,365,281
Expenses Not Reported on Financial Statements$152,282
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Harrisburg Area Community CollegeHarrisburg, PA170(b)General Support$1,196,716
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Hacc$447,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Harrisburg area comm. College exec. Dir. Emp of hacc and dir of hacc fn harrisburg area comm. Coll. President emp of hacc and dir of hacc fn harrisburg area comm. College treasurer emp of hacc and tr of hacc fn”

Form 990, Page 6, Part VI, Line 11B

“The 990 is first reviewed by the treasurer and the foundation office. Once the treasurer has approved the 990, a copy of the return is distributed by the foundation office to the full board for review prior to filing the form with the irs.”

Form 990, Page 6, Part VI, Line 12C

“Each individual director completes and returns a signed conflict of interest statement annually. The board manager tracks the returned statements and assures that all are accounted for. They are maintained in a file in the foundation office.”

Form 990, Page 6, Part VI, Line 15A

“All positions at hacc go through a classification process which determines the pay grade range for each position. When a position is posted for hiring, the classification and salary range is included in the job posting. Once a candidate is selected for a position, the hr office reviews their qualifications and experience to determine where they fit within the salary scale in order to make the job offer to the candidate.”

Form 990, Page 6, Part VI, Line 15B

“All positions at hacc go through a classification process which determines the pay grade range for each position. When a position is posted for hiring, the classification and salary range is included in the job posting. Once a candidate is selected for a position, the hr office reviews their qualifications and experience to determine where they fit within the salary scale in order to make the job offer to the candidate.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, conflict of interest policy, and financial statements are available to the public upon request and are provided by the treasurer's office.”

Filing and Contact Details

Filer

Filer Name
Harrisburg Area Community College
EIN
23-2353614
Phone
7177802648
Address
ONE HACC DRIVE, HARRISBURG, PA 17110-2999

Signing Officer

Name
Linnie S Carter Phd Apr
Title
Executive Director
Phone
7177802300
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linnie S Carter Phd Apr
Formed
1985
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
7
Employees
0
Volunteers
10

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
804 WAYNE AVE, CHAMBERSBURG, PA 17201-3810
Preparer
Craig E Witmer CPA
Phone
7172633910
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“In partnership with students, educators, businesses and our diverse communities, hacc foundation fosters excellence in the educational, cultural, workforce development and economic growth of the college's service areas.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment funds consist of individual funds that were established to provide scholarships and benefits for students of harrisburg area community college and investment income.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1138494
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER, 2
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREAS, RETIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR 2/2
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR(UNT
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IRS990/MissionDesc0IN PARTNERSHIP WITH STUDENTS, EDUCATORS, BUSINESSES AND OUR DIVERSE COMMUNITIES, HACC FOUNDATION FOSTERS EXCELLENCE IN THE EDUCATIONAL, CULTURAL, WORKFORCE DEVELOPMENT AND ECONOMIC GROWTH OF THE COLLEGE'S SERVICE AREAS.
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IRS990/OtherExpensesGrp/Desc1SPECIAL EVENTS
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0HARRISBURG AREA COMMUNITY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0COLLEGE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS CONSIST OF INDIVIDUAL FUNDS THAT WERE ESTABLISHED TO PROVIDE SCHOLARSHIPS AND BENEFITS FOR STUDENTS OF HARRISBURG AREA COMMUNITY COLLEGE AND INVESTMENT INCOME.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0170(B)
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0SEVERAL MISC
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HARRISBURG AREA COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0231639151
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0ONE HACC DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HARRISBURG
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd017110
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION SENDS SCHOLARSHIP FUNDS TO THE COLLEGE'S FINANCIAL AID OFFICE. THE FINANCIAL AID OFFICE MONITORS THE STUDENTS WHO ARE AWARDED THE SCHOLARSHIP FUNDS TO ENSURE THAT THEY MEET THE ELIGIBILITY FOR THE AWARD.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt018723

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