Civic Intelligence

Pennsylvania Commission for Community Colleges

990 • Fiscal year 2022 • EIN 25-1775353

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 09, 2022

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

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.29x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

50th percentile

7.1%

Higher net margin than 50% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

89th percentile

$192,273

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 25.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

59th percentile

5.4%

Faster asset growth than 59% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,262,284

Up $64,548 (+5.4%) from 2021

Net Assets

Up

$1,040,804

Up $53,987 (+5.5%) from 2021

Liabilities

Up

$221,480

Up $10,561 (+5.0%) from 2021

Revenue

Down

$763,324

Down $117,552 (-13%) from 2021

Expenses

Down

$709,337

Down $2,335 (-0.3%) from 2021

Net Income

Down

$53,987

Down $115,217 (-68%) from 2021

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

2022

Assets$1,262,284
Liabilities$221,480
Net Assets$1,040,804

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

2022

Revenue$763,324
Expenses$709,337
Net Income$53,987
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 9, 2022
Return Version
2021v4.2
Gross Receipts
$763,324
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$1,190,271$1,252,814▲ $62,543
Land, Buildings, and Equipment, Net$5,706$4,873▼ $833
Prepaid Expenses and Deferred Charges$144$4,500▲ $4,356
Accounts Receivable$1,615$97▼ $1,518
Total Assets$1,197,736$1,262,284▲ $64,548
Liabilities
Deferred Revenue$172,545$188,540▲ $15,995
Accounts Payable and Accrued Expenses$38,374$32,940▼ $5,434
Total Liabilities$210,919$221,480▲ $10,561
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$986,817$1,040,804▲ $53,987
Total Net Assets Fund Balance$986,817$1,040,804▲ $53,987
Total Liabilities and Net Assets / Fund Balance$1,197,736$1,262,284▲ $64,548

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,873$45,568$50,441
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth BoldenPresident/CEOFT$159,054$33,219$192,273
Revenue and Support

Revenue Composition

Contributions and Grants
$761,999
Program Service Revenue
$0
Investment Income
$1,228
Other Revenue
$97
Change in Net Assets
$53,987

Audited Revenue Reconciliation

Revenue per Audited Statements
$763,324
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$763,324
Total Revenue per Form 990
$763,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$452,082
Other Expenses$257,255
Total Fundraising Expense$4,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$159,587$28,841$3,845$192,273
Other Salaries and Wages$140,026$47,087$-65$187,048
Fees for Services Other$101,417$8,392$89$109,898
Conferences and Meetings$48,186--$48,186
Occupancy$30,839$7,459$328$38,626
Other Employee Benefits$20,099$6,389$49$26,537
Payroll Taxes$20,814$5,426$239$26,479
Fees for Services Accounting$1,373$24,618$16$26,007
Pension Plan Contributions$14,835$4,903$7$19,745
Travel$6,389$1,597-$7,986
Insurance$5,468$608-$6,076
Office Expenses$3,331$1,943$278$5,552
Depreciation Depletion$1,913$638-$2,551
Fees for Services Legal-$1,871-$1,871
Other Expenses$450$42$32$450
Total Functional Expenses$560,588$143,931$4,818$709,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$709,337
Total Expenses per Audited Statements$709,337
Total Expenses per Form 990$709,337
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
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
2022-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Bolden
Formed
1995
Legal Domicile
Pa
Voting Board Members
30
Independent Board Members
30
Employees
4
Volunteers
19

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Government relations: program service expenses 61,095. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,095. Web services: program service expenses 22,586. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,586. Other: program service expenses 17,736. Management and general expenses 8,392. Fundraising expenses 89. Total expenses 26,217.

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/PersonNm1DR MARK ERICKSON
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IRS990/Form990PartVIISectionAGrp/PersonNm21DR ANN BIEBER
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IRS990/Form990PartVIISectionAGrp/PersonNm27RONALD DINICOLA
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IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
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Filings

Peer Organizations

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