Civic Intelligence

Jefferson State Community College

EIN 23-7230697 • 501(c)3 • Birmingham, AL

Profile

The organization provides support and enhances the activities of jefferson state community college. The foundation provides support through student scholarships, professional development, and college-community partnerships.

PO Box 94956Birmingham, AL 35220

n/A

Siviq Scores

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

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.10x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-42%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$3,739,254

Up $515,094 (+16%) from 2023

Liabilities

Down

$96,616

Down $41,548 (-30%) from 2023

Net Assets

Up

$3,642,638

Up $556,642 (+18%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin92nd percentile

Revenue

Down

$936,153

Down $664,196 (-42%) from 2023

Expenses

Up

$379,511

Up $82,605 (+28%) from 2023

Net Income

Down

$556,642

Down $746,801 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $1,075,610Liabilities 2013: $0Net Assets 2013: $1,075,6102013Assets 2014: $1,152,805Liabilities 2014: $0Net Assets 2014: $1,152,8052014Assets 2015: $914,288Liabilities 2015: $0Net Assets 2015: $914,2882015Assets 2016: $714,447Liabilities 2016: $0Net Assets 2016: $714,4472016Assets 2017: $682,628Liabilities 2017: $0Net Assets 2017: $682,6282017Assets 2018: $691,525Liabilities 2018: $0Net Assets 2018: $691,5252018Assets 2019: $550,962Liabilities 2019: $0Net Assets 2019: $550,9622019Assets 2020: $417,059Liabilities 2020: $0Net Assets 2020: $417,0592020Assets 2021: $560,216Liabilities 2021: $0Net Assets 2021: $560,2162021Assets 2022: $1,775,746Liabilities 2022: $0Net Assets 2022: $1,775,7462022Assets 2023: $3,224,160Liabilities 2023: $138,164Net Assets 2023: $3,085,9962023Assets 2024: $3,739,254Liabilities 2024: $96,616Net Assets 2024: $3,642,6382024

Highlighted filing

2024

Assets$3,739,254
Liabilities$96,616
Net Assets$3,642,638
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $58,1302013Revenue 2014: $108,286Expenses 2014: $33,141Net Income 2014: $75,1452014Revenue 2015: $114,739Expenses 2015: $347,753Net Income 2015: -$233,0142015Revenue 2016: $23,074Expenses 2016: $223,996Net Income 2016: -$200,9222016Revenue 2017: $19,062Expenses 2017: $53,052Net Income 2017: -$33,9902017Revenue 2018: $64,104Expenses 2018: $52,767Net Income 2018: $11,3372018Revenue 2019: $31,349Expenses 2019: $162,622Net Income 2019: -$131,2732019Revenue 2020: $13,273Expenses 2020: $149,854Net Income 2020: -$136,5812020Revenue 2021: $294,664Expenses 2021: $159,750Net Income 2021: $134,9142021Revenue 2022: $1,400,342Expenses 2022: $163,730Net Income 2022: $1,236,6122022Revenue 2023: $1,600,349Expenses 2023: $296,906Net Income 2023: $1,303,4432023Revenue 2024: $936,153Expenses 2024: $379,511Net Income 2024: $556,6422024

Highlighted filing

2024

Revenue$936,153
Expenses$379,511
Net Income$556,642
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,739,254
Liabilities
$96,616
Net assets
$3,642,638
Revenue
$936,153
Expenses
$379,511
Net income
$556,642
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.74$0.10$3.64$0.94$0.38$0.56
2023Detailed filing. Detailed filing data is available for this year.$3.22$0.14$3.09$1.60$0.30$1.30
2022Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$1.40$0.16$1.24
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.29$0.16$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.01$0.15$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.03$0.16$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.06$0.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.02$0.05$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.02$0.22$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.11$0.35$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.11$0.03$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$938,889
Mission and Program Overview

Mission

The organization provides support and enhances the activities of jefferson state community college. The foundation provides support through student scholarships, professional development, and college-community partnerships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,132,492$2,879,968▲ $747,476
Pledges and Grants Receivable$797,508$650,315▼ $147,193
Land, Buildings, and Equipment, Net$208,018$200,553▼ $7,465
Investments in Publicly Traded Securities$69,327$0▼ $69,327
Prepaid Expenses and Deferred Charges$16,815$8,418▼ $8,397
Total Assets$3,224,160$3,739,254▲ $515,094
Liabilities
Accounts Payable and Accrued Expenses$138,164$96,616▼ $41,548
Total Liabilities$138,164$96,616▼ $41,548
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,999,647$2,046,876▲ $47,229
Net Assets With Donor Restrictions$1,086,349$1,595,762▲ $509,413
Total Net Assets Fund Balance$3,085,996$3,642,638▲ $556,642
Total Liabilities and Net Assets / Fund Balance$3,224,160$3,739,254▲ $515,094

Asset Categories

AssetBook ValueDepreciationBasis
Land$164,001--
Equipment$36,552$7,465-
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Ann FlorieBoard Member
Brian ShupeBoard Member
Frank BrocatoBoard Member
John O Hudson IiiBoard Member
Libba VaughanBoard Member
Paul RogersBoard Member
Stan BatemonBoard Member
Stephanie WoodsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$809,392
Program Service Revenue
$0
Investment Income
$129,497
Other Revenue
$-2,736
All Other Contributions
$809,392
Change in Net Assets
$556,642

Audited Revenue Reconciliation

Revenue per Audited Statements
$938,889
Revenue Not Reported on Financial Statements
$-2,736
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-2,736
Total Revenue per Audited Statements
$938,889
Total Revenue per Form 990
$936,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$344,368
Grants and Similar Amounts Paid$35,143
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$53,067$36,807-$53,067
Grants to Domestic Orgs$35,143--$35,143
Depreciation Depletion-$17,461-$17,461
Fees for Services Accounting-$11,000-$11,000
All Other Expenses$7,499$1,872-$9,371
Conferences and Meetings$7,264--$7,264
Information Technology$5,019--$5,019
Office Expenses$2,742--$2,742
Insurance-$419-$419
Total Functional Expenses$311,952$67,559$0$379,511

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$379,511
Total Expenses per Audited Statements$308,288
Expenses per Audited Statements$305,552
Expenses Not Reported on Financial Statements$73,959
Other Expense Adjustments$73,959
Expenses Not Reported on Form 990$2,736
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jefferson State Community CollegeBirmingham, AL-Scholarships for Students.$35,143
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,736
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

“Jefferson state community college foundation provides board members with a copy of the 990 upon request. The 990 is reviewed by management before being signed and submitted.”

Form 990, Part VI, Section B, Line 12C

“In connection with any proposed transaction or arrangement, an interested person must disclose the existence and nature of his or her financial interest to the directors and members of committees with board delegated powers considering such transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he or she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.”

Form 990, Part VI, Section C, Line 19

“Jefferson state community college foundation makes its governing documents, tax returns, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Jefferson State Community College
EIN
23-7230697
Phone
2058567884
Address
PO BOX 94956, BIRMINGHAM, AL 35220

Signing Officer

Name
Colton Wilson
Title
Foundation Accountant
Phone
2058567878
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Colton Wilson
Formed
1979
Legal Domicile
Al
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
50

Preparer

Firm
Dipiazza Larocca Heeter & Co LLC
Address
P O BOX 530095, BIRMINGHAM, AL 35253-0095
Preparer
Monty S Waites CPA
Phone
2058719973
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service (irs) has determined that the foundation is exempt from federal income tax under section 501(c)(3) of the internal revenue code (irc). The foundation complies with the requirements of fasb asc topic 741, accounting for uncertainty in income taxes. As of september 30, 2024, the foundation had no uncertain tax positions that qualify for disclosure in the financial statements. The foundation files an annual form 990 with the irs and its tax returns for previous open tax years may be subject to examination by taxing authorities.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising expenses -2,736.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 2,736.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Amortization on pledge discount 9,996. Other income/loss 63,963.”

Raw XML AppendixShowing 400 of 404 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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IRS990/OtherExpensesGrp/TotalAmt263963
IRS990/OtherExpensesGrp/TotalAmt353067
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0797508
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0650315
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016815
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08418
IRS990/PrincipalOfficerNm0COLTON WILSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01609918
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt082505
IRS990/PYInvestmentIncomeAmt011746
IRS990/PYOtherExpensesAmt0214401
IRS990/PYOtherRevenueAmt0-21315
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01303443
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0296906
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01600349
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0556642
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0809392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01609918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01394263
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0291668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt09915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04115156
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0129497
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011746
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06079
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02996
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03358
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0153676
IRS990ScheduleA/PublicSupportCY170Pct00.96400
IRS990ScheduleA/PublicSupportPY170Pct00.99130
IRS990ScheduleA/PublicSupportTotal170Amt04115156
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0809392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01609918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01394263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0291668
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt09915
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04115156
IRS990ScheduleA/TotalSupportAmt04268832
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt036552
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07465
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt044017
IRS990ScheduleD/ExpensesNotReportedAmt02736
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt073959
IRS990ScheduleD/ExpensesSubtotalAmt0305552
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0164001
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0164001
IRS990ScheduleD/OtherExpensesIncludedAmt02736
IRS990ScheduleD/OtherExpensesNotIncludedAmt073959
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-2736
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-2736
IRS990ScheduleD/RevenueSubtotalAmt0938889
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE FOUNDATION COMPLIES WITH THE REQUIREMENTS OF FASB ASC TOPIC 741, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS OF SEPTEMBER 30, 2024, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION FILES AN ANNUAL FORM 990 WITH THE IRS AND ITS TAX RETURNS FOR PREVIOUS OPEN TAX YEARS MAY BE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES -2,736.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 2,736.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3AMORTIZATION ON PLEDGE DISCOUNT 9,996. OTHER INCOME/LOSS 63,963.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0200553
IRS990ScheduleD/TotalExpensesPerForm990Amt0379511
IRS990ScheduleD/TotalRevenuePerForm990Amt0936153
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0938889
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0308288
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt035143
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIPS FOR STUDENTS.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JEFFERSON STATE COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02601 CARSON ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BIRMINGHAM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd035215
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0TO ENSURE RESPONSIBLE USE OF SCHOLARSHIP FUNDS, OUR ORGANIZATION ADHERES TO JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION POLICIES AND MAINTAINS DETAILED RECORDS OF ALL TRANSACTIONS AND INDIVIDUAL GRANT/SCHOLARSHIP BUDGETS. SCHOLARSHIP RECIPIENTS ARE CHOSEN BY AN IMPARTIAL COMMITTEE USING OBJECTIVE CRITERIA, AND WE CONDUCT INTERNAL AUDITS, REQUIRE SATISFACTORY ACADEMIC PROGRESS, AND REQUEST RECIPIENT REPORTS FOR FURTHER ACCOUNTABILITY. THIS COMPREHENSIVE APPROACH SAFEGUARDS PROGRAM INTEGRITY AND MAXIMIZES THE IMPACT OF OUR FINANCIAL ASSISTANCE ON DESERVING STUDENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION PROVIDES BOARD MEMBERS WITH A COPY OF THE 990 UPON REQUEST. THE 990 IS REVIEWED BY MANAGEMENT BEFORE BEING SIGNED AND SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN CONNECTION WITH ANY PROPOSED TRANSACTION OR ARRANGEMENT, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING SUCH TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JEFFERSON STATE COMMUNITY COLLEGE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03224160
IRS990/TotalAssetsEOYAmt03739254
IRS990/TotalAssetsGrp/BOYAmt03224160
IRS990/TotalAssetsGrp/EOYAmt03739254
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0809392
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067559
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0311952
IRS990/TotalFunctionalExpensesGrp/TotalAmt0379511
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0138164
IRS990/TotalLiabilitiesEOYAmt096616
IRS990/TotalLiabilitiesGrp/BOYAmt0138164
IRS990/TotalLiabilitiesGrp/EOYAmt096616
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03085996
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03642638
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0311952
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0126761
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0936153
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03224160
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03739254
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02601 CARSON ROAD
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035215
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0COLTON WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDATION ACCOUNTANT
ReturnHeader/BusinessOfficerGrp/PhoneNum02058567878
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON STATE COMMUNITY COLLEGE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0237230697
ReturnHeader/Filer/PhoneNum02058567884
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 94956
ReturnHeader/Filer/USAddress/CityNm0BIRMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035220
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263731278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIPIAZZA LAROCCA HEETER & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 530095
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0352530095
ReturnHeader/PreparerPersonGrp/PhoneNum02058719973
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONTY S WAITES CPA
ReturnHeader/ReturnTs02025-08-15T15:41:00-05:00

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