Civic Intelligence

Lane Community College Foundation

EIN 23-7113266 • 501(c)3 • Eugene, OR

Profile

The organization is a charitable corporation formed to encourage and involve the community in further developing educational opportunities by providing scholarships and augmenting the facilities and functions of lane community college.

4000 E 30th AveEugene, OR 97405-0640

www.lanecc.edu/FOUNDATION

Siviq Scores

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

Liabilities / Assets

25th percentile

0.04x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.32x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

59th percentile

8.1%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

24th percentile

$164,561

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

60th percentile

8.0%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

72nd percentile

21%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$31,048,250

Up $2,300,690 (+8.0%) from 2024

Liabilities

Up

$1,335,656

Up $246,911 (+23%) from 2024

Net Assets

Up

$29,712,594

Up $2,053,779 (+7.4%) from 2024

Operations
Liabilities / Revenue54th percentileNet Margin59th percentile

Revenue

Up

$4,226,052

Up $726,897 (+21%) from 2024

Expenses

Up

$3,883,523

Up $485,934 (+14%) from 2024

Net Income

Up

$342,529

Up $240,963 (+237%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$40M$30M$20M$10M$0Assets 2010: $14,358,790Liabilities 2010: $956,352Net Assets 2010: $13,402,4382010Assets 2011: $15,441,371Liabilities 2011: $932,243Net Assets 2011: $14,509,1282011Assets 2012: $33,961,969Liabilities 2012: $19,422,428Net Assets 2012: $14,539,5412012Assets 2013: $35,050,331Liabilities 2013: $19,173,426Net Assets 2013: $15,876,9052013Assets 2014: $36,455,665Liabilities 2014: $19,260,996Net Assets 2014: $17,194,6692014Assets 2015: $36,507,942Liabilities 2015: $19,190,770Net Assets 2015: $17,317,1722015Assets 2016: $35,939,670Liabilities 2016: $19,196,396Net Assets 2016: $16,743,2742016Assets 2017: $36,547,908Liabilities 2017: $19,388,677Net Assets 2017: $17,159,2312017Assets 2018: $37,143,055Liabilities 2018: $19,374,776Net Assets 2018: $17,768,2792018Assets 2019: $20,887,758Liabilities 2019: $969,901Net Assets 2019: $19,917,8572019Assets 2020: $19,800,102Liabilities 2020: $721,876Net Assets 2020: $19,078,2262020Assets 2021: $23,894,139Liabilities 2021: $772,023Net Assets 2021: $23,122,1162021Assets 2022: $21,564,945Liabilities 2022: $665,749Net Assets 2022: $20,899,1962022Assets 2023: $26,273,116Liabilities 2023: $712,572Net Assets 2023: $25,560,5442023Assets 2024: $28,747,560Liabilities 2024: $1,088,745Net Assets 2024: $27,658,8152024Assets 2025: $31,048,250Liabilities 2025: $1,335,656Net Assets 2025: $29,712,5942025

Highlighted filing

2025

Assets$31,048,250
Liabilities$1,335,656
Net Assets$29,712,594
Open 2025 Filing

Operations Trend

Revenue Growth72nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,704,6052010Expenses 2011: $2,806,5812011Expenses 2012: $3,301,7342012Expenses 2013: $2,598,3872013Revenue 2014: $2,518,872Expenses 2014: $2,314,992Net Income 2014: $203,8802014Revenue 2015: $4,045,014Expenses 2015: $3,554,777Net Income 2015: $490,2372015Revenue 2016: $2,916,625Expenses 2016: $2,885,531Net Income 2016: $31,0942016Revenue 2017: $2,033,223Expenses 2017: $2,728,834Net Income 2017: -$695,6112017Revenue 2018: $2,785,383Expenses 2018: $2,559,679Net Income 2018: $225,7042018Revenue 2019: $4,303,726Expenses 2019: $2,555,633Net Income 2019: $1,748,0932019Revenue 2020: $1,566,916Expenses 2020: $2,604,320Net Income 2020: -$1,037,4042020Revenue 2021: $3,765,979Expenses 2021: $2,319,249Net Income 2021: $1,446,7302021Revenue 2022: $4,092,678Expenses 2022: $2,436,661Net Income 2022: $1,656,0172022Revenue 2023: $6,248,844Expenses 2023: $2,935,353Net Income 2023: $3,313,4912023Revenue 2024: $3,499,155Expenses 2024: $3,397,589Net Income 2024: $101,5662024Revenue 2025: $4,226,052Expenses 2025: $3,883,523Net Income 2025: $342,5292025

Highlighted filing

2025

Revenue$4,226,052
Expenses$3,883,523
Net Income$342,529
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$31,048,250
Liabilities
$1,335,656
Net assets
$29,712,594
Revenue
$4,226,052
Expenses
$3,883,523
Net income
$342,529
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.0$1.34$29.7$4.23$3.88$0.34
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.7$1.09$27.7$3.50$3.40$0.10
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.3$0.71$25.6$6.25$2.94$3.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.6$0.67$20.9$4.09$2.44$1.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$0.77$23.1$3.77$2.32$1.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$0.72$19.1$1.57$2.60$1.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.9$0.97$19.9$4.30$2.56$1.75
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.1$19.4$17.8$2.79$2.56$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.5$19.4$17.2$2.03$2.73$0.70
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.9$19.2$16.7$2.92$2.89$0.03
2015Detailed filing. Detailed filing data is available for this year.$36.5$19.2$17.3$4.05$3.55$0.49
2014Detailed filing. Detailed filing data is available for this year.$36.5$19.3$17.2$2.52$2.31$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.1$19.2$15.9$2.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.0$19.4$14.5$3.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.4$0.93$14.5$2.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$0.96$13.4$5.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 21, 2025
Return Version
2024v5.0
Gross Receipts
$8,583,129
Mission and Program Overview

Mission

The organization is a charitable corporation formed to encourage and involve the community in further developing educational opportunities by providing scholarships and augmenting the facilities and functions of lane community college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$21,671,840$25,784,717▲ $4,112,877
Pledges and Grants Receivable$2,483,093$1,888,773▼ $594,320
Savings and Temporary Cash Investments$3,231,056$1,666,571▼ $1,564,485
Investments Other Securities$1,222,856$1,568,513▲ $345,657
Prepaid Expenses and Deferred Charges$53,506$59,062▲ $5,556
Accounts Receivable$34,262$48,499▲ $14,237
Other Notes and Loans Receivable, Net$50,852$32,020▼ $18,832
Cash and Non-Interest-Bearing Accounts$95$95→ $0
Total Assets$28,747,560$31,048,250▲ $2,300,690
Liabilities
Other Liabilities$633,122$647,750▲ $14,628
Accounts Payable and Accrued Expenses$427,623$556,406▲ $128,783
Deferred Revenue$28,000$131,500▲ $103,500
Total Liabilities$1,088,745$1,335,656▲ $246,911
Net Assets / Fund Balance
Net Assets With Donor Restrictions$26,936,809$28,944,326▲ $2,007,517
Net Assets Without Donor Restrictions$722,006$768,268▲ $46,262
Total Net Assets Fund Balance$27,658,815$29,712,594▲ $2,053,779
Total Liabilities and Net Assets / Fund Balance$28,747,560$31,048,250▲ $2,300,690

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,568,513--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$17,833,872$1,181,161▲ $2,118,897-$19,553,466
2023$16,423,470$289,277▲ $2,072,203-$17,833,872
2022$14,945,874$991,322▲ $1,446,714-$16,423,470
2021$17,141,909$778,705▼ $2,055,744-$14,945,875
2020$13,945,630$729,245▲ $3,388,024-$17,141,909
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Wendy JettExecutive DiFT$164,561$164,561
Shannon DolanAccountantFT$138,526$138,526
Christiana MarroneDeputy Dir/gFT$130,067$130,067

Board Members and Trustees

NameTitle
Steve WildishPresident
Wendy JettExecutive Director
Irene Alltucker1st Vice Pre
Paula Chan Carpenter2nd Vice Pre
Stephanie BulgerLcc Presiden
Amanda HauglandMember
Amy RomeroMember
Bart PostonMember
Bruce RiddleMember
John WolfMember
Kathie Tippens WiperMember
Kim RexiusMember
Mary Jane MoriMember
Mary Jeanne JacobsenMember
Mary SpildeMember
Sandy WatkinsonMember
Shannon GrantMember
Susan Soonkeum CoxMember
Tanner PerrineMember
Alan YordyPast Preside
Diana LearnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,290,035
Program Service Revenue
$1,765
Investment Income
$930,836
Other Revenue
$3,416
All Other Contributions
$3,147,369
Change in Net Assets
$342,529

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$539,000Appraisal
Other Non Cash Contri Table17$73,546Fair Market Value (FMV)
Securities Publicly Traded3$56,833Avg H/l Price on Receipt
Real Estate Other1$48,000Appraisal
Other Non Cash Contri Table8$14,866Fair Market Value (FMV)
Other Non Cash Contri Table1$808Fair Market Value (FMV)
Total Noncash Contributions31$733,053-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,182,014
Revenue Not Reported on Financial Statements
$44,038
Revenue Not Reported on Form 990
$2,197,015
Other Revenue Adjustments
$-101,253
Total Revenue per Audited Statements
$6,379,029
Total Revenue per Form 990
$4,226,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,819,873
Salaries, Compensation, and Employee Benefits$655,621
Total Fundraising Expense$477,178
Other Expenses$408,029
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,635,966--$1,635,966
Grants to Domestic Orgs$1,183,907--$1,183,907
Other Salaries and Wages$69,716$63,438$165,833$298,987
Current Officers, Directors, Trustees, and Key Employees--$168,543$168,543
Other Employee Benefits$26,483$25,961$61,863$114,307
Information Technology-$86,915-$86,915
Pension Plan Contributions$12,089$8,705$22,069$42,863
Payroll Taxes$5,396$4,948$20,577$30,921
Office Expenses$1,365$26,196-$27,561
Conferences and Meetings-$26,479-$26,479
Fees for Services Accounting-$25,200-$25,200
Other Expenses$116,223$73,315$8,068$8,068
All Other Expenses$1,362$5,664-$7,026
Advertising-$5,857-$5,857
Travel-$1,160-$1,160
Total Functional Expenses$3,052,507$353,838$477,178$3,883,523

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,325,250
Expenses per Audited Statements$3,883,523
Total Expenses per Form 990$3,883,523
Expenses Not Reported on Form 990$441,727
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lane Community CollegeEugene, OR-Faculty/facilities$1,109,553
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$104,669
Fundraising Direct Expenses$101,253
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
The Celebration$247,335$104,669$30,700$73,969
Total Events$247,335$104,669$101,253$3,416
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Trust Liability$647,750
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form was reviewed by the foundation treasurer and the executive committee prior to filing.”

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

“The foundation's bylaws contain a conflict of interest policy. Each trustee receives a copy of the bylaws in their initial orientation to the board. Board members will be asked to disclose any actual or perceived conflicts of interest and sign off on an approved form annually after a short presentation about what conflicts can arise.”

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

“Under the authority of the lane community college board of education, the president reviews and approves management compensation for the executive director of the foundation, both at the time of initial salary placement and each year thereafter. Salaries are based upon comparability management salary studies.”

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

“All employees are reviewed by lane community college. Classified employees are represented by lccef union that negotiates salary schedules.”

Form 990, Page 6, Part VI, Line 17

“Ohio, oregon, south carolina, utah, washington, wisconsin”

Form 990, Page 6, Part VI, Line 19

“The foundation sends all donors for the year an annual report which includes financial statements. Any individual who wants a copy of the annual report or audited financial statement whether a current year donor or not, may request a copy on the foundation's website or by phone. Other governing documents such as our endowment policy, gift acceptance policy, investment policy or bylaws will be made available upon request. A notice to this effect is available on the foundation's website.”

Filing and Contact Details

Filer

Filer Name
Lane Community College Foundation
EIN
23-7113266
Phone
5414635226
Address
4000 E 30TH AVE, EUGENE, OR 97405-0640

Signing Officer

Name
Wendy Jett
Title
Executive Director
Phone
5414635226
Signed
2025-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Jett
Formed
1971
Legal Domicile
Or
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
152

Preparer

Firm
Jones & Roth Pc
Address
PO BOX 10086, EUGENE, OR 97440
Preparer
Fritz S Duncan
Phone
5416872320
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization is a charitable corporation formed to encourage and involve the community in further developing educational opportunities by providing scholarships and augmenting the facilities and functions of lane community college.”

Form 990, Page 1, Part I, Line 6

“The services provided by volunteers include special event activities, board of trustee service, scholarship selection, finance and investment oversight, student speakers and donor stewardship.”

Form 990, Page 2, Part III, Line 4D

“Educational materials and supplies, professional development, promotional expenses, senior services, fund raising expenses, capital equipment, maintenance services, conferences & events and other program support.”

Form 990, Part XI, Line 9

“Change in split interest agreements -14,628 administrative fee income 265,621 special event expenses 101,253 special event expenses -101,253 total 250,993”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment funds are for scholarship and other college programs.”

Schedule D, Page 4, Part XI, Line 2D

“Change in split interest agreements -14,628 administrative fee income 265,621”

Schedule D, Page 4, Part XI, Line 4B

“Special event expenses -101,253”

Schedule D, Page 4, Part XII, Line 2D

“Special event expenses 101,253”

Raw XML AppendixShowing 400 of 766 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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