Civic Intelligence

Pennsylvania Commission for Community Colleges

990 • Fiscal year 2021 • EIN 25-1775353

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 22, 2021

800 N 3rd St 4th FloorHarrisburg, PA 17102

(717) 232-7584

Siviq Scores

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

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

68th percentile

0.24x

Higher debt load relative to revenue than 68% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

61st percentile

19%

Higher net margin than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

89th percentile

$185,966

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

69th percentile

21%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

3.7%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,197,736

Up $210,247 (+21%) from 2020

Net Assets

Up

$986,817

Up $169,204 (+21%) from 2020

Liabilities

Up

$210,919

Up $41,043 (+24%) from 2020

Revenue

Up

$880,876

Up $31,756 (+3.7%) from 2020

Expenses

Down

$711,672

Down $10,552 (-1.5%) from 2020

Net Income

Up

$169,204

Up $42,308 (+33%) from 2020

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

2021

Assets$1,197,736
Liabilities$210,919
Net Assets$986,817

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

2021

Revenue$880,876
Expenses$711,672
Net Income$169,204
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 22, 2021
Return Version
2020v4.1
Gross Receipts
$880,876
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

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$972,877$1,190,271▲ $217,394
Land, Buildings, and Equipment, Net$6,870$5,706▼ $1,164
Accounts Receivable$7,299$1,615▼ $5,684
Prepaid Expenses and Deferred Charges$443$144▼ $299
Total Assets$987,489$1,197,736▲ $210,247
Liabilities
Deferred Revenue$64,325$172,545▲ $108,220
Mortgage Notes Payable Secured by Investment Property$76,658$0▼ $76,658
Accounts Payable and Accrued Expenses$28,893$38,374▲ $9,481
Total Liabilities$169,876$210,919▲ $41,043
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$817,613$986,817▲ $169,204
Total Net Assets Fund Balance$817,613$986,817▲ $169,204
Total Liabilities and Net Assets / Fund Balance$987,489$1,197,736▲ $210,247

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,706$43,017$48,723
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth BoldenPresident/CEOFT$153,069$32,897$185,966
Revenue and Support

Revenue Composition

Contributions and Grants
$850,050
Program Service Revenue
$30,000
Investment Income
$826
Other Revenue
$0
All Other Contributions
$72,626
Change in Net Assets
$169,204

Audited Revenue Reconciliation

Revenue per Audited Statements
$880,876
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$880,876
Total Revenue per Form 990
$880,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$489,324
Other Expenses$222,348
Total Fundraising Expense$4,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,223$55,006$63$221,292
Current Officers, Directors, Trustees, and Key Employees$156,731$28,325$3,776$188,832
Fees for Services Other$88,194$3,100-$91,294
Occupancy$28,526$7,564$307$36,397
Other Employee Benefits$22,747$7,244$54$30,045
Information Technology$30,000--$30,000
Payroll Taxes$21,772$5,773$234$27,779
Fees for Services Accounting$1,384$23,995$15$25,394
Pension Plan Contributions$16,032$5,344-$21,376
Conferences and Meetings$8,009--$8,009
Insurance$4,620$513-$5,133
Office Expenses$2,787$1,625$233$4,645
Depreciation Depletion$2,296$765-$3,061
Travel$2,291$573-$2,864
Fees for Services Legal-$2,325-$2,325
Interest$575$152$6$733
Other Expenses$180$10$56$190
Total Functional Expenses$559,834$147,094$4,744$711,672

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$711,672
Total Expenses per Audited Statements$711,672
Total Expenses per Form 990$711,672
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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 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
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, Part VI, Section A, 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, Part VI, Section A, 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, Part VI, Section A, 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, Part VI, Section B, 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, Part VI, Section B, 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, Part VI, Section C, 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 N 3RD ST 4TH FLOOR, HARRISBURG, PA 17102

Signing Officer

Name
Elizabeth Bolden
Title
President/CEO
Phone
7172327584
Signed
2021-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Bolden
Formed
1995
Legal Domicile
Pa
Voting Board Members
31
Independent Board Members
31
Employees
4
Volunteers
19

Preparer

Firm
Trout CPA
Address
1705 OREGON PIKE, LANCASTER, PA 17601
Preparer
Deborah Kelly
Phone
7175692900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Government relations: program service expenses 61,099. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,099. Web services: program service expenses 22,401. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,401. Other: program service expenses 4,694. Management and general expenses 3,100. Fundraising expenses 0. Total expenses 7,794.

FORM 990, PART XII, LINE 2C:

No changes in oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

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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IRS990/Form990PartVIISectionAGrp/PersonNm0DR JOHN J SYGIELSKI
IRS990/Form990PartVIISectionAGrp/PersonNm1DR MARK ERICKSON
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IRS990/Form990PartVIISectionAGrp/PersonNm10DANIEL RODGERS
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IRS990/Form990PartVIISectionAGrp/PersonNm22DR ANN BIEBER
IRS990/Form990PartVIISectionAGrp/PersonNm23DR VICTORIA L BASTECKI-PEREZ
IRS990/Form990PartVIISectionAGrp/PersonNm24DR STEVE NUNEZ
IRS990/Form990PartVIISectionAGrp/PersonNm25DR DONALD GENERALS
IRS990/Form990PartVIISectionAGrp/PersonNm26DR SUSAN LOONEY
IRS990/Form990PartVIISectionAGrp/PersonNm27DR TUESDAY STANLEY
IRS990/Form990PartVIISectionAGrp/PersonNm28RONALD DINICOLA
IRS990/Form990PartVIISectionAGrp/PersonNm29DR JUDY GAY
IRS990/Form990PartVIISectionAGrp/PersonNm30THOMAS LEARY
IRS990/Form990PartVIISectionAGrp/PersonNm31ELIZABETH BOLDEN
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
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IRS990/MissionDesc0THE 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
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IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
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