Civic Intelligence

San Diego Community College Auxiliary Organization

990 • Fiscal year 2014 • EIN 33-0428972

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 03, 2015

3375 Camino Del Rio South92108

(619) 388-6975

Siviq Scores

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

Liabilities / Assets

66th percentile

0.27x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

1.07x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

94th percentile

$301,654

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 118.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,024,127

Down $141,898 (-12%) from 2013

Net Assets

Down

$751,202

Down $29,849 (-3.8%) from 2013

Liabilities

Down

$272,925

Down $112,049 (-29%) from 2013

Revenue

$255,739

No earlier filing loaded for comparison.

Expenses

Down

$285,588

Down $629,454 (-69%) from 2013

Net Income

-$29,849

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,456,297Liabilities 2012: $349,320Net Assets 2012: $1,106,9772012Assets 2013: $1,166,025Liabilities 2013: $384,974Net Assets 2013: $781,0512013Assets 2014: $1,024,127Liabilities 2014: $272,925Net Assets 2014: $751,2022014Assets 2015: $1,079,989Liabilities 2015: $344,220Net Assets 2015: $735,7692015Assets 2016: $1,425,195Liabilities 2016: $345,278Net Assets 2016: $1,079,9172016Assets 2017: $1,216,457Liabilities 2017: $469,918Net Assets 2017: $746,5392017Assets 2018: $1,555,396Liabilities 2018: $801,056Net Assets 2018: $754,3402018Assets 2019: $1,679,844Liabilities 2019: $937,855Net Assets 2019: $741,9892019Assets 2020: $1,904,742Liabilities 2020: $1,073,731Net Assets 2020: $831,0112020Assets 2021: $1,862,590Liabilities 2021: $1,014,297Net Assets 2021: $848,2932021Assets 2022: $1,844,822Liabilities 2022: $1,271,001Net Assets 2022: $573,8212022Assets 2023: $1,928,523Liabilities 2023: $1,071,283Net Assets 2023: $857,2402023Assets 2024: $1,961,322Liabilities 2024: $1,328,240Net Assets 2024: $633,0822024

Highlighted filing

2014

Assets$1,024,127
Liabilities$272,925
Net Assets$751,202

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,042,0192012Expenses 2013: $915,0422013Revenue 2014: $255,739Expenses 2014: $285,588Net Income 2014: -$29,8492014Revenue 2015: $272,873Expenses 2015: $288,306Net Income 2015: -$15,4332015Revenue 2016: $690,704Expenses 2016: $346,556Net Income 2016: $344,1482016Revenue 2017: $234,019Expenses 2017: $567,397Net Income 2017: -$333,3782017Revenue 2018: $659,512Expenses 2018: $651,711Net Income 2018: $7,8012018Revenue 2019: $587,421Expenses 2019: $599,772Net Income 2019: -$12,3512019Revenue 2020: $525,269Expenses 2020: $436,247Net Income 2020: $89,0222020Revenue 2021: $488,622Expenses 2021: $471,340Net Income 2021: $17,2822021Revenue 2022: $295,816Expenses 2022: $570,288Net Income 2022: -$274,4722022Revenue 2023: $855,673Expenses 2023: $572,254Net Income 2023: $283,4192023Revenue 2024: $563,484Expenses 2024: $787,642Net Income 2024: -$224,1582024

Highlighted filing

2014

Revenue$255,739
Expenses$285,588
Net Income-$29,849
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 3, 2015
Return Version
2013v4.0
Gross Receipts
$255,739
Mission and Program Overview

Mission

The organization was formed to promote and assist the programs of the san diego community college district (sdccd) in accordance with the mission, policies and priorities of sdccd as administered by the district chancellor.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,103,458$1,008,488▼ $94,970
Cash and Non-Interest-Bearing Accounts$15,476$15,476→ $0
Accounts Receivable$47,091$163▼ $46,928
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,166,025$1,024,127▼ $141,898
Other Assets Total-$0-
Liabilities
Other Liabilities$174,887$152,494▼ $22,393
Accounts Payable and Accrued Expenses$187,381$82,543▼ $104,838
Deferred Revenue$22,706$37,888▲ $15,182
Total Liabilities$384,974$272,925▼ $112,049
Net Assets / Fund Balance
Unrestricted Net Assets$781,051$751,202▼ $29,849
Total Net Assets Fund Balance$781,051$751,202▼ $29,849
Total Liabilities and Net Assets / Fund Balance$1,166,025$1,024,127▼ $141,898

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$22,790,356-▲ $3,435,090-$25,889,860
2012$20,535,376-▲ $2,449,289-$22,790,356
2011$21,098,307-▼ $45,559-$20,535,376
2010$18,742,125-▲ $2,415,251-$21,098,307
Compensation and Service Providers

Employees

NameTitleOtherTotal
Ms Nancy CrispenSenate Rep$146,440$146,440
Dr Daphne FigueroaSenate Pres$131,517$131,517
Mr Ken KuniyukiChair$121,360$121,360
Mr Timothy PawlakSenate Pres$70,811$70,811

Board Members and Trustees

NameTitle
Dr Pamela LusterVice Chair
Dr Patricia HsiehCollege Pres
Dr Anthony BeebeCont Ed Pres
Dr Constance CarrollDist Chancellor
Dr Lynn NeaultInterim Pres
Dr Bonnie Ann DowdSecty/treasurer
Ms Carolina MorenoStudent Pres
Dr Otto LeeVice Chancellor
Revenue and Support

Revenue Composition

Contributions and Grants
$244,818
Program Service Revenue
$0
Investment Income
$7,439
Other Revenue
$3,482
All Other Contributions
$244,818
Change in Net Assets
$-29,849

Audited Revenue Reconciliation

Revenue per Audited Statements
$255,739
Total Revenue per Audited Statements
$255,739
Total Revenue per Form 990
$255,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$246,818
Other Expenses$38,770
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$246,818--$246,818
Fees for Services Accounting-$34,246-$34,246
Fees for Services Legal-$4,305-$4,305
Office Expenses-$204-$204
Fees for Services Other-$15-$15
Total Functional Expenses$246,818$38,770$0$285,588

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$285,588
Total Expenses per Audited Statements$285,588
Total Expenses per Form 990$285,588
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
95-2644299-501(c)(3)Support Sdccd Programs$156,818
23-7261624-501(c)(3)Support Sdccd Programs$45,000
33-0141259--Support Sdccd Programs$45,000
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Held for Others$152,494
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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, Line 11B: Form 990 Review Process

The irs form 990 and all state related tax filings are provided to the board of directors and accepted at a public meeting before the forms are executed by the treasurer and submitted to the appropriate tax agencies.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The political reform act requires certain officials and employees who serve in positions designated in an agency's conflict-of-interest code to file a statement of economic interest (california form 700). All members of the organization's board of directors are employees of the san diego community college district (sdccd) and are required to complete the economic interest form 700 because the organization is the sdccd's foundation. Hard copies with original signatures must be filed annually with the sdccd's risk management office, district offices room 385.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

All board positions are non-paid positions with respect to the work performed as a member of the organization's board. Compensated positions for work performed for the san diego community college district are at district paid salary levels based on recommended market studies conducted by an independent consultant as compensation relates to similar positions/responsibilities.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The organization is audited each year and all related audited information is accepted by the organization's board of directors and made public during a quarterly meeting of the board. Additionally, the audited information is presented to the san diego community college district's board of trustees. It is then posted on the website of the san diego community college district.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Public documents are made available upon request

Filing and Contact Details

Filer

EIN
33-0428972
Phone
6193886975

Signing Officer

Name
Dr Bonnie Ann Dowd
Title
Treasurer/Secretary
Signed
2015-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Bonnie Ann Dowd
Formed
1990
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
0
Employees
38
Volunteers
12

Preparer

Preparer
Tanya Rogers CPA
Phone
6192708222
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

The operation of the employee training institute (eti) to offer training and contract education was listed in the prior year return. Effective july 1, 2013, eti is operated by the san diego continuing education foundation (sdcef) and has been transferred to the sdcef.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The san diego community college district (sdccd) transferred assets attributed to the san diego commmunity college district endowment trust to the san diego foundation. The san diego foundation makes distributions to the organization throughout the year in order to assist in its exempt purpose to provide support to sdccd.

Part X : FIN48 Footnote

The organization does not hold any uncertain tax positions that would materially impact the financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SAN DIEGO COMMUNITY COLLEGE DISTRICT (SDCCD) TRANSFERRED ASSETS ATTRIBUTED TO THE SAN DIEGO COMMMUNITY COLLEGE DISTRICT ENDOWMENT TRUST TO THE SAN DIEGO FOUNDATION. THE SAN DIEGO FOUNDATION MAKES DISTRIBUTIONS TO THE ORGANIZATION THROUGHOUT THE YEAR IN ORDER TO ASSIST IN ITS EXEMPT PURPOSE TO PROVIDE SUPPORT TO SDCCD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HOLD ANY UNCERTAIN TAX POSITIONS THAT WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
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