Civic Intelligence

Umpqua Community College Foundation

EIN 23-7287018 • 501(c)3 • Roseburg, OR

Profile

The foundation was formed to encourage, receive, and administer gifts and bequests for the support and benefit of umpqua community college and its students. The foundation raises and donates funds for scholarships, facilities enhancement and other program support.

PO Box 967Roseburg, OR 97470

www.umpqua.edu/FOUNDATION

Siviq Scores

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

Liabilities / Assets

48th percentile

0.16x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

1.85x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

50th percentile

6.9%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Up

$23,437,600

Up $3,802,114 (+19%) from 2024

Liabilities

Up

$4,872,646

Up $1,787,778 (+58%) from 2024

Net Assets

Up

$18,564,954

Up $2,014,336 (+12%) from 2024

Revenue

Up

$6,899,101

Up $5,235,793 (+315%) from 2024

Expenses

Up

$6,166,343

Up $4,694,487 (+319%) from 2024

Net Income

Up

$732,758

Up $541,306 (+283%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2021: $15,856,758Liabilities 2021: $433,952Net Assets 2021: $15,422,8062021Assets 2022: $14,066,723Liabilities 2022: $543,246Net Assets 2022: $13,523,4772022Assets 2023: $14,951,829Liabilities 2023: $321,033Net Assets 2023: $14,630,7962023Assets 2024: $19,635,486Liabilities 2024: $3,084,868Net Assets 2024: $16,550,6182024Assets 2025: $23,437,600Liabilities 2025: $4,872,646Net Assets 2025: $18,564,9542025

Highlighted filing

2025

Assets$23,437,600
Liabilities$4,872,646
Net Assets$18,564,954

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $2,862,048Expenses 2021: $894,434Net Income 2021: $1,967,6142021Revenue 2022: $1,454,865Expenses 2022: $1,448,073Net Income 2022: $6,7922022Revenue 2023: $1,079,104Expenses 2023: $1,324,336Net Income 2023: -$245,2322023Revenue 2024: $1,663,308Expenses 2024: $1,471,856Net Income 2024: $191,4522024Revenue 2025: $6,899,101Expenses 2025: $6,166,343Net Income 2025: $732,7582025

Highlighted filing

2025

Revenue$6,899,101
Expenses$6,166,343
Net Income$732,758

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 21, 2026
Return Version
2024v5.0
Gross Receipts
$10,928,629
Mission and Program Overview

Mission

The foundation was formed to encourage, receive, and administer gifts and bequests for the support and benefit of umpqua community college and its students. The foundation raises and donates funds for scholarships, facilities enhancement and other program support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,626,157$17,320,994▲ $1,694,837
Savings and Temporary Cash Investments$2,938,073$5,360,459▲ $2,422,386
Receivables From Officers Etc$42,823$36,410▼ $6,413
Inventories for Sale or Use$29,464$30,264▲ $800
Cash and Non-Interest-Bearing Accounts$309,916$420▼ $309,496
Total Assets$19,635,486$23,437,600▲ $3,802,114
Other Assets Total$689,053$689,053→ $0
Liabilities
Other Liabilities$133,058$4,667,347▲ $4,534,289
Deferred Revenue$2,750,000--
Grants Payable$175,270$179,598▲ $4,328
Accounts Payable and Accrued Expenses$26,540$25,701▼ $839
Total Liabilities$3,084,868$4,872,646▲ $1,787,778
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,405,905$16,970,037▲ $1,564,132
Net Assets Without Donor Restrictions$1,144,713$1,594,917▲ $450,204
Total Net Assets Fund Balance$16,550,618$18,564,954▲ $2,014,336
Total Liabilities and Net Assets / Fund Balance$19,635,486$23,437,600▲ $3,802,114

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$14,576,281$60,865▲ $2,208,905$84,617$15,907,812
2023$13,072,838$93,089▲ $2,222,769$74,709$14,576,281
2022$12,231,998$114,863▲ $1,506,535$-17,260$13,072,838
2021$14,044,243$156,897▼ $1,179,212$87,395$12,231,998
2020$10,877,232$59,301▲ $3,767,520$69,790$14,044,243
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Ellen BrownDirector ofFT$87,711$87,711
Leah JonesCUR Director of OFT$53,765$53,765
Revenue and Support

Revenue Composition

Contributions and Grants
$5,799,338
Program Service Revenue
$0
Investment Income
$1,030,264
Other Revenue
$69,499
All Other Contributions
$5,406,359
Change in Net Assets
$732,758

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
Other Non Cash Contri Table12$38,860Fair Market Value (FMV)
Cars and Other Vehicles2$800Fair Market Value (FMV)
Total Noncash Contributions14$39,660-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,213,011
Grants and Similar Amounts Paid$953,332
Total Fundraising Expense$62,335
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$613,802--$613,802
Grants to Domestic Orgs$339,530--$339,530
Fees for Services Accounting-$93,915-$93,915
Fees for Service Investment Mgmnt Fees$76,900--$76,900
Information Technology-$53,156-$53,156
Travel$14,604$460-$15,064
All Other Expenses$3,422$6,763-$10,185
Other Expenses$4,529$1,550$62,335$6,079
Insurance-$5,893-$5,893
Office Expenses$3,115$1,788-$4,903
Advertising$963$2,212-$3,175
Fees for Services Legal-$646-$646
Total Functional Expenses$5,772,899$331,109$62,335$6,166,343
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Umpqua Community CollegeRoseburg, ORGovStudent Housing$189,168
Umpqua Community CollegeRoseburg, ORGovAthletics$109,161
Umpqua Community CollegeRoseburg, ORGovProgram Support$19,718
Umpqua Community CollegeRoseburg, ORGovAuto Program Support$15,000
Umpqua Community CollegeRoseburg, ORGovOther Support$6,483
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$205,692
Fundraising Gross Income$180,560
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Legacy Ball$536,040$175,560$65,145$110,415
Total Events$536,040$175,560$160,629$14,931
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ucc Foundation Holding CoControlled Ent.Transfer of ProfitsNo$41,999

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$42,823$36,410▼ $6,413
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Ucc-med Careers Hub Campaign$4,575,097
Due to Umpqua Community College$92,250
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
Yes
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 1A

Executive committee: the board acknowledges and approves creation of an executive committee to assist the board with the performance of its duties. A) the executive committee is composed of the officers of the foundation, the immediate past-president, the college president, the presidents of ucc foundation holding company and hundred valleys management services, inc and the chairs of all other foundation standing committees. B) the executive committee shall have all the powers and authority of the board in the intervals between meetings of the board, subject to the direction and control of the full board, and subject to the following limitations. The executive committee may make recommendations with respect to the following items, but shall not have the authority to take the following actions independently: i) amend these bylaws or the articles of incorporation. Ii) select officers of the foundation. Iii) exercise any authority granted to an audit committee. Iv) take any action that would constitute a conflict of interest with respect to a member of the executive committee.

Form 990, Page 6, Part VI, Line 2

Ucc foundation holding company umpqua community college foundation mutual board members the holding co.'s board is the uccf executive committee: alex palm aden bliss elin miller danny lang renee coen chelsea buckbee derek simmons

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

The foundation ceo will review the 990 prior to filing. The full board will be provided a copy of the 990 via e-mail for their review subsequent to the return being filed, with the sch. B redacted in order to protect donor confidentiality.

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

Annually, board members are required to complete a conflict of interest form and turn it in to the foundation's ceo who reviews it for potential conflict of interest situations.

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

The foundation has no paid employees. The foundation's ceo was employed by umpqua community college, and her compensation level at the college was determined in accordance with the college's policies and guidelines.

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

The foundation's director of operations was employed by umpqua community college and her compensation level at the college was determined in accordance with the college's policies and guidelines.

Form 990, Page 6, Part VI, Line 18

Forms are available upon request. 990 can be found on guidestar.org

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are generally not available to the public. However these items are filed with the oregon department of justice and become part of the public record.

Form 990, Part VII

Column e: requested salary information from the related organization who paid the compensation.

Filing and Contact Details

Filer

Filer Name
Umpqua Community College Foundation
EIN
23-7287018
Phone
5414404615
Address
PO BOX 967, ROSEBURG, OR 97470

Signing Officer

Name
Jessica Paugh
Title
CEO
Phone
5414407847
Signed
2026-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elin Miller
Formed
1970
Legal Domicile
Or
Voting Board Members
23
Independent Board Members
23
Employees
0
Volunteers
60

Preparer

Firm
Wicks Emmett Llp
Address
358 NE WINCHESTER ST - PO BOX 2350, ROSEBURG, OR 97470-3327
Preparer
Jamie Edwards CPA
Phone
5416734423
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The foundation was formed to encourage, receive, and administer gifts and bequests for the support and benefit of umpqua community college and its students. The foundation raises and donates funds for scholarships, facilities enhancement and other program support.

Form 990, Part XI, Line 9

Fundraising expenses 205,692 fundraising expenses -205,692

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds are held for the production of income to be used for scholarships and other support for students and programs at umpqua community college.

Schedule D, Page 3, Part X

Under section 501(c)(3) of the internal revenue code, the foundation is exempt from taxes on income other than unrelated business income. The foundation had no unrelated business income during the year ended june 30, 2025, and accordingly, no provision for income taxes has been made in these financial statements. The informational federal form 990 is filed annually along with an annual state filing required by the oregon department of justice. The foundation's management is not aware of any uncertain tax positions which could affect their tax-exempt status or lead to a change in their tax liabilities. At june 30, 2025, the federal and state returns for the tax years 2021 through 2024 remained open to examination.

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