Civic Intelligence

Pennsylvania Commission for Community Colleges

990 • Fiscal year 2018 • EIN 25-1775353

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 18, 2018

800 North Third Street Suite 405Harrisburg, PA 17102

(717) 232-7584

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.32x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.30x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

37th percentile

-0.8%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

95th percentile

$164,304

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

52nd percentile

2.3%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

37th percentile

-1.4%

Faster revenue growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$814,428

Up $18,359 (+2.3%) from 2017

Net Assets

Down

$550,612

Down $6,572 (-1.2%) from 2017

Liabilities

Up

$263,816

Up $24,931 (+10%) from 2017

Revenue

Down

$874,227

Down $12,375 (-1.4%) from 2017

Expenses

Up

$880,799

Up $59,762 (+7.3%) from 2017

Net Income

Down

-$6,572

Down $72,137 (-110%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2016: $523,923Liabilities 2016: $32,304Net Assets 2016: $491,6192016Assets 2017: $796,069Liabilities 2017: $238,885Net Assets 2017: $557,1842017Assets 2018: $814,428Liabilities 2018: $263,816Net Assets 2018: $550,6122018Assets 2019: $877,539Liabilities 2019: $186,822Net Assets 2019: $690,7172019Assets 2020: $987,489Liabilities 2020: $169,876Net Assets 2020: $817,6132020Assets 2021: $1,197,736Liabilities 2021: $210,919Net Assets 2021: $986,8172021Assets 2022: $1,262,284Liabilities 2022: $221,480Net Assets 2022: $1,040,8042022Assets 2023: $1,294,674Liabilities 2023: $221,362Net Assets 2023: $1,073,3122023Assets 2024: $1,322,307Liabilities 2024: $44,268Net Assets 2024: $1,278,0392024

Highlighted filing

2018

Assets$814,428
Liabilities$263,816
Net Assets$550,612

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $777,832Expenses 2016: $717,529Net Income 2016: $60,3032016Revenue 2017: $886,602Expenses 2017: $821,037Net Income 2017: $65,5652017Revenue 2018: $874,227Expenses 2018: $880,799Net Income 2018: -$6,5722018Revenue 2019: $870,526Expenses 2019: $730,421Net Income 2019: $140,1052019Revenue 2020: $849,120Expenses 2020: $722,224Net Income 2020: $126,8962020Revenue 2021: $880,876Expenses 2021: $711,672Net Income 2021: $169,2042021Revenue 2022: $763,324Expenses 2022: $709,337Net Income 2022: $53,9872022Revenue 2023: $817,707Expenses 2023: $785,199Net Income 2023: $32,5082023Revenue 2024: $848,687Expenses 2024: $643,960Net Income 2024: $204,7272024

Highlighted filing

2018

Revenue$874,227
Expenses$880,799
Net Income-$6,572
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 18, 2018
Return Version
2017v2.3
Gross Receipts
$874,227
Mission and Program Overview

Mission

The pennsylvania commission for community colleges is a non-profit organization whose primary purpose is to advance the interests of pennsylvania's community colleges. The commission supports and facilitates the vision and values of the commonwealth's community colleges with one voice throughout -leading proactively in matters of higher education policy through the commonwealth; -advocating proactively for the needs and positions of the colleges; -communicating quality achievements and data with policymakers, the media and other key audiences; -promoting effective transfer & articulation with other higher education sectors; -partnering and leading statewide workforce enhancement efforts; -creating and sustaining relationships with internal and external audiences and partners; -advancing student success, access and affordability; -enhancing opportunities for community college students; and -facilitating the exchange of information among the colleges

The pennsylvania commission for community colleges is a non-profit organization whose primary purpose is to advance the interests of pennsylvanias community colleges. The commission supports and facilitates the vision and values of the commonwealths community colleges with one voice through: - leading proactively in matters of higher education policy throughout the commonwealth; - advocating proactively for the needs and positions of the colleges; - communicating quality achievements and data with policymakers, the media and other key audiences; - promoting effective transfer & articulation with other higher education sectors; - partnering and leading statewide workforce enhancement efforts; - creating and sustaining relationships with internal and external audiences and partners; - advancing student success, access and affordability; - enhancing opportunities for community college students; and - facilitating the exchange of information among the colleges and their various staff organ

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$771,104$791,824▲ $20,720
Accounts Receivable$9,425$9,907▲ $482
Land, Buildings, and Equipment, Net$11,601$9,510▼ $2,091
Prepaid Expenses and Deferred Charges$3,939$3,187▼ $752
Total Assets$796,069$814,428▲ $18,359
Liabilities
Deferred Revenue$218,667$240,199▲ $21,532
Accounts Payable and Accrued Expenses$20,218$23,617▲ $3,399
Total Liabilities$238,885$263,816▲ $24,931
Net Assets / Fund Balance
Unrestricted Net Assets$557,184$550,612▼ $6,572
Total Net Assets Fund Balance$557,184$550,612▼ $6,572
Total Liabilities and Net Assets / Fund Balance$796,069$814,428▲ $18,359

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,510$37,644$47,154
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth BoldenPresident/ceFT$145,510$18,794$164,304
Elizabeth BoldenPresident/CEO-$145,510$18,794$164,304

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$736,193
Program Service Revenue
$133,631
Investment Income
$4,403
Other Revenue
$0
Change in Net Assets
$-6,572

Audited Revenue Reconciliation

Revenue per Audited Statements
$874,227
Total Revenue per Audited Statements
$874,227
Total Revenue per Form 990
$874,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$465,306
Salaries, Compensation, and Employee Benefits$415,493
Total Fundraising Expense$4,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$176,268$13,250$74$189,592
Other Salaries and Wages$133,429$44,606$-20$178,015
Current Officers, Directors, Trustees, and Key Employees$136,372$24,646$3,286$164,304
Conferences and Meetings$118,482--$118,482
Occupancy$28,598$7,474$325$36,397
Information Technology$30,000--$30,000
Other Employee Benefits$21,243$5,835$197$27,275
Payroll Taxes$20,156$5,267$229$25,652
Fees for Services Accounting$1,073$24,031$12$25,116
Travel$18,912$4,728-$23,640
Pension Plan Contributions$15,264$4,963$20$20,247
Fees for Services Legal-$10,897-$10,897
Insurance$5,173$575-$5,748
Office Expenses$3,213$1,874$268$5,355
Depreciation Depletion$3,748$1,250-$4,998
Other Expenses$257$13$60$270
Total Functional Expenses$723,587$152,761$4,451$880,799

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$880,799
Total Expenses per Audited Statements$880,799
Total Expenses per Form 990$880,799
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The commission is a membership organization. The population of qualified members consists of any college organized under the community college act of the commonwealth of pennsylvania.

Form 990, Page 6, Part VI, Line 7A

The commission is governed by a board of directors comprised of the president and the chair of the board of trustees or his or her designee from each member college.

Form 990, Page 6, Part VI, Line 7B

Each member college shall be entitled to one vote in all matters coming before the board of directors, which vote may be cast by either representative of the college present when the vote is taken. A majority of the member colleges present and voting shall be required to take effective action.

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

The commission's president/ceo reviews the draft of the 990 form and approves it for review by the board members. A draft of the 990 is then made available to board members for review upon their request prior to its submission each year.

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

The current process is as follows: the president/ceo submits a self-evaluation for the prior year and a set of goals for the position and the commission overall for the next year. These documents are submitted to the chair of the commission along with the annual salary and benefits of the other state associations for community colleges and other comparable pennsylvania associations. The chair shares the self-evaluation and goals for the coming year with the board, develops a brief survey tool for feedback and scoring from the board, and then meets with the executive committee. The executive committee reviews the information, including comparable salary and benefits data, and sets the president/ceo's salary for the coming year and provides additional direction on goals and/or objectives. The executive committee review is summarized and provided in writing together with the survey results to the president/ceo.

Form 990, Page 6, Part VI, Line 19

All documents that must be made available to the general public are made available upon written request. Other governing documents are generally not made available to the public.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Commission for
EIN
25-1775353
Phone
7172327584
Address
800 NORTH THIRD STREET SUITE 405, HARRISBURG, PA 17102

Signing Officer

Name
Elizabeth Bolden
Title
President/CEO
Phone
7172327584
Signed
2018-12-18

Organization Details

Principal Officer
Elizabeth Bolden
Formed
1995
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
5
Volunteers
18

Preparer

Firm
Greenawalt & Company Pc
Address
400 WEST MAIN STREET, MECHANICSBURG, PA 17055
Preparer
Deborah J Kelly
Phone
7177664763
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The pennsylvania commission for community colleges is a non-profit organization whose primary purpose is to advance the interests of pennsylvanias community colleges. The commission supports and facilitates the vision and values of the commonwealths community colleges with one voice through: - leading proactively in matters of higher education policy throughout the commonwealth; - advocating proactively for the needs and positions of the colleges; - communicating quality achievements and data with policymakers, the media and other key audiences; - promoting effective transfer & articulation with other higher education sectors; - partnering and leading statewide workforce enhancement efforts; - creating and sustaining relationships with internal and external audiences and partners; - advancing student success, access and affordability; - enhancing opportunities for community college students; and - facilitating the exchange of information among the colleges and their various staff organizations.

Form 990, Page 1, Part I, Line 6

The commission has several committees comprised of volunteers from member institutions who provide guidance and opinions on various issues confronting the organization. In addition, the board members are also volunteers who serve without financial compensation.

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

Subgroups, such as the data committee, workforce development committee, chief academic officers, chief admissions officers, chief business officers, chief financial aid officers, and chief student affairs officers. Supported the establishment of new subgroups around campus safety and security and online learning; 5)coordinated and provided support for meetings and conference calls of the board of directors, council of presidents, and their various subcommittees; 6)responded to requests for various types of information from members; 7)responded to requests for various types of information, such as articulation, enrollment, funding, tuition, programs for aging adults, etc. From outside sources such as legislators, legislative staff, heads of various commonwealth agencies, school counselors, sister agencies in other states, and national associations; 8)published weekly newsletter for member presidents and trustees; 9)represented the member colleges on various statewide committees; 10)represented the member colleges at various national events and conferences; 11)assisted groups and individuals in their efforts to create community colleges or a community college presence in counties without such services or with minimal services; 12)coordinated and provided support for meetings to consider legislative agenda and share best practices; 13)maintained a commission web site with links to member colleges and other appropriate agencies; 14)maintained an annual membership directory listing staff at each campus as well as members of various committees; 15)coordinated with the state system of higher education a scholarship program for members of the all-pennsylvania academic team; 16)attended meetings of the state board of education, council of higher education, state workforce development board and pheaa; 17)responded to legislative requests to identify presidents, trustees, and college staff to testify before various committees, commissions, etc.

Form 990, Part IX, Line 11G

Government relations 61,962 0 0 network administration 0 3,620 0 other 114,306 9,630 74 total 176,268 13,250 74

Financial Statement Notes

Schedule D, Page 3, Part X

The standards require an assessment of the commission's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include the continuing validity of the commission's 501(c)(3) status, potential unrelated business activities and other tax positions that could result in additional income taxes upon examinations by taxing authorities. Under financial statements presented in accordance with generally accepted accounting principles, any tax benefits associated with uncertain tax positions that are in excess of a realization threshold are recorded as a liability for unrecognized tax benefits in the financial statements, along with any associated interest and penalties. Presently, management believes that it is more likely than not that its tax positions will be sustained upon examination, including any appeals and litigation, and therefore believes that the commission has no exposure to the income taxes from uncertain tax positions.

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