Civic Intelligence

Foundation for Grossmont and Cuyamaca Colleges

990 • Fiscal year 2019 • EIN 33-0905402

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 13, 2020

8800 Grossmont College DriveEl Cajon, CA 92020

(619) 644-3938

Siviq Scores

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

Liabilities / Assets

91st percentile

0.94x

Higher debt load relative to assets than 91% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

74th percentile

0.68x

Higher debt load relative to revenue than 74% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

35th percentile

-0.2%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$275,228

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

98th percentile

167%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

88th percentile

44%

Faster revenue growth than 88% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$17,906,606

Up $11,190,038 (+167%) from 2018

Net Assets

Down

$1,141,695

Down $3,559,933 (-76%) from 2018

Liabilities

Up

$16,764,911

Up $14,749,971 (+732%) from 2018

Revenue

Up

$24,587,027

Up $7,483,459 (+44%) from 2018

Expenses

Up

$24,637,310

Up $5,156,573 (+26%) from 2018

Net Income

Up

-$50,283

Up $2,326,886 (+98%) from 2018

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2012: $2,057,896Liabilities 2012: $1,918,740Net Assets 2012: $139,1562012Assets 2013: $1,794,081Liabilities 2013: $1,491,083Net Assets 2013: $302,9982013Assets 2014: $1,848,346Liabilities 2014: $1,509,139Net Assets 2014: $339,2072014Assets 2015: $1,982,275Liabilities 2015: $686,209Net Assets 2015: $1,296,0662015Assets 2016: $2,842,494Liabilities 2016: $1,452,842Net Assets 2016: $1,389,6522016Assets 2017: $8,744,973Liabilities 2017: $1,666,176Net Assets 2017: $7,078,7972017Assets 2018: $6,716,568Liabilities 2018: $2,014,940Net Assets 2018: $4,701,6282018Assets 2019: $17,906,606Liabilities 2019: $16,764,911Net Assets 2019: $1,141,6952019Assets 2020: $30,257,601Liabilities 2020: $17,795,739Net Assets 2020: $12,461,8622020Assets 2021: $23,969,606Liabilities 2021: $2,762,117Net Assets 2021: $21,207,4892021Assets 2022: $30,579,750Liabilities 2022: $2,587,848Net Assets 2022: $27,991,9022022Assets 2023: $37,027,976Liabilities 2023: $3,925,932Net Assets 2023: $33,102,0442023Assets 2024: $53,265,736Liabilities 2024: $3,982,648Net Assets 2024: $49,283,0882024

Highlighted filing

2019

Assets$17,906,606
Liabilities$16,764,911
Net Assets$1,141,695

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2012: $7,804,1962012Expenses 2013: $6,519,2912013Revenue 2014: $6,688,351Expenses 2014: $6,652,142Net Income 2014: $36,2092014Revenue 2015: $8,167,036Expenses 2015: $7,210,177Net Income 2015: $956,8592015Revenue 2016: $9,797,433Expenses 2016: $9,703,847Net Income 2016: $93,5862016Revenue 2017: $21,885,436Expenses 2017: $16,196,291Net Income 2017: $5,689,1452017Revenue 2018: $17,103,568Expenses 2018: $19,480,737Net Income 2018: -$2,377,1692018Revenue 2019: $24,587,027Expenses 2019: $24,637,310Net Income 2019: -$50,2832019Revenue 2020: $45,937,518Expenses 2020: $34,617,351Net Income 2020: $11,320,1672020Revenue 2021: $41,260,868Expenses 2021: $37,312,490Net Income 2021: $3,948,3782021Revenue 2022: $41,100,641Expenses 2022: $34,011,673Net Income 2022: $7,088,9682022Revenue 2023: $44,643,552Expenses 2023: $39,809,258Net Income 2023: $4,834,2942023Revenue 2024: $56,261,379Expenses 2024: $40,518,009Net Income 2024: $15,743,3702024

Highlighted filing

2019

Revenue$24,587,027
Expenses$24,637,310
Net Income-$50,283
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 13, 2020
Return Version
2018v3.1
Gross Receipts
$24,587,027
Mission and Program Overview

Mission

THE GCCCD Foundation SERVES THE COLLEGES AND THE GROSSMONT-CUYAMACA COMMUNITY COLLEGE DISTRICT BY SUPPORTING THE IMPLEMENTATION OF GRANTS AND CONTRACTS, INCLUDING JOINTLY SEEKING NEW EXTERNAL FUNDING FOR COLLEGE PROGRAMS AND ACTIVITIES.

Promote and assist the grossmont-cuyamaca community college district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,383,028$16,236,958▲ $11,853,930
Accounts Receivable$2,329,268$1,669,648▼ $659,620
Land, Buildings, and Equipment, Net$4,272$0▼ $4,272
Cash and Non-Interest-Bearing Accounts-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,716,568$17,906,606▲ $11,190,038
Other Assets Total-$0-
Liabilities
Deferred Revenue-$15,639,902-
Other Liabilities$1,349,450$1,005,634▼ $343,816
Accounts Payable and Accrued Expenses$665,490$119,375▼ $546,115
Total Liabilities$2,014,940$16,764,911▲ $14,749,971
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,541,487--
Permanently Rstr Net Assets-$1,141,695-
Unrestricted Net Assets$160,141--
Total Net Assets Fund Balance$4,701,628$1,141,695▼ $3,559,933
Total Liabilities and Net Assets / Fund Balance$6,716,568$17,906,606▲ $11,190,038

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,704$5,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cindy L Miles PhdSecretary-$164,856$40,715$205,571
Julianna Barnes EddDirector-$144,983$34,875$179,858
Jacinto GutierrezDirectorPT$105,707$26,298$132,005
Barbara WojtachManagerFT$100,189$24,925$125,114
Dana RiversDirector--$122,997$122,997

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$23,635,676
Program Service Revenue
$951,351
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-50,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,587,027
Total Revenue per Audited Statements
$24,587,027
Total Revenue per Form 990
$24,587,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,300,056
Salaries, Compensation, and Employee Benefits$6,900,369
Grants and Similar Amounts Paid$436,885
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$16,194,396$434,533-$16,628,929
Other Salaries and Wages$4,388,093--$4,388,093
Other Employee Benefits$1,813,621$56,107-$1,869,728
Current Officers, Directors, Trustees, and Key Employees$374,056$268,492-$642,548
Grants to Domestic Individuals$436,885--$436,885
Conferences and Meetings$162,764$3,552-$166,316
Advertising$51,866--$51,866
Other Expenses$16,345$2,822-$16,345
Occupancy$11,169$694-$11,863
Information Technology$10,333--$10,333
All Other Expenses$7,803$810-$8,613
Travel$3,709--$3,709
Total Functional Expenses$23,865,277$772,033$0$24,637,310

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$24,637,310
Total Expenses per Audited Statements$24,637,310
Total Expenses per Form 990$24,637,310
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
Due to Related Entities$770,065
Compensated Absences$235,569
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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

Completed tax return is presented to finance committee for review and subsequentrecommendation to board for acceptance.

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

The board regularly reviews members' relationships and any disclosedconflicts, and monitors any activities.

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

The board reviews and approved compensation relative to top management.

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

Copies of audited financial statements and other documents are presented uponrequest.

Filing and Contact Details

Filer

Filer Name
Gcccd Auxiliary Organization
EIN
33-0905402
Phone
6196443938
Address
8800 GROSSMONT COLLEGE DRIVE, EL CAJON, CA 92020

Signing Officer

Name
Sahar Abushaban
Title
CFO
Signed
2020-04-13
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
151
Volunteers
4

Preparer

Firm
CWDL CPAs
Address
5151 Murphy Canyon Rd Ste 135, San Diego, CA 92123
Preparer
John Dominguez CPA
Phone
8585652700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: OPERATE AND SUPPORT VARIOUS PROGRAMS UNDER THE DIVISION OF CAREER TECHNICAL EDUCATION (CTE)/WORKFORCE DEVELOPMENT, WHICH OFFERS A VARIETY OF ASSOCIATE DEGREE AND CERTIFICATE PROGRAMS AND COURSES THROUGH THE GROSSMONT-CUYAMACA COLLEGES BY PREPARING STUDENTS FOR CAREERS, CAREER UPGRADES AND/OR TRANSFERS TO FOUR-YEAR COLLEGES AND UNIVERSITIES. INCLUDED IS OPERATION OF THE CARL PERKINS VOCATIONAL AND TECHNICAL EDUCATION ACT (VTEA) PROGRAM. THE VTEA PROGRAM IS AN ORGANIZED EDUCATIONAL PROGRAM OFFERING SEQUENCES OF COURSES DIRECTLY RELATED TO PREPARING INDIVIDUALS FOR PAID OR UNPAID EMPLOYMENT IN CURRENT OR EMERGING OCCUPATIONS REQUIRING OTHER THAN A BACCALAUREATE OR ADVANCED DEGREE. OTHER PROGRAM SERVICES 5: OPERATE BINATIONAL BORDER HEALTH PROGRAMS WHICH FOCUS ON EMERGING HEALTH ISSUES, INFORMS AND EDUCATES PUBLIC HEALTH PROFESSIONALS AND ASSESSES THE HEALTH STATUS OF THE BORDER REGION TO ALSO INCLUDE THE BORDER INFECTIOUS DISEASE SURVEILLANCE (BIDS) PROGRAM AND US-MEXICO BORDER HEALTH COMMISSION, CALIFORNIA OUTREACH OFFICE (USMBHC-COO). EWIDS PROVIDES AN OVERALL STATE PLAN TO PREPARE FOR AND RESPOND TO PUBLIC HEALTH EMERGENCIES, INCLUDING POTENTIAL BIOTERRORISM THREATS; BUILDS BINATIONAL CAPACITY; AND FACILITATES COOPERATION ON EARLY WARNING INFECTIOUS DISEASE SURVEILLANCE IN THE CALIFORNIA-BAJA BORDER REGION. USMBHC-COO PROVIDES INTERNATIONAL LEADERSHIP TO OPTIMIZE HEALTH AND QUALITY OF LIFE ALONG THE US-MEXICO BORDER. OTHER PROGRAM SERVICES 6: PROVIDE FISCAL, HUMAN RESOURCES, PROCUREMENT, AND RELATED ADMINISTRATIVE SERVICES TO THE FOUNDATION FOR GROSSMONT & CUYAMACA COLLEGES, A RELATED ORGANIZATION. OTHER PROGRAM SERVICES 7: Strong Workforce strengthens K12 and community college career education programs with the goals of increasing students career opportunities and reducing the middle skill employment gap. GCCCD Auxiliary is the fiscal agent for this regional project. We provide leadership and support to the ten community colleges and 22 K12 school districts in San Diego and Imperial Counties in achieving our goals. As the fiscal agent, we provide sub-awards of these grant funds to the colleges and school districts to improve career education in this region OTHER PROGRAM SERVICES 8: Other grants and projects in support of Grossmont and Cuyamaca Colleges. GCCCD Auxiliary supports the colleges in strengthening programs, improving equipment and facilities, creating opportunities for students and connecting our colleges to the community. We have a wide range of grants that focus on strategic needs of the district and our students and we collaborate closely with faculty and students to continue to offer world-class educational opportunities to students in East San Diego County.

Financial Statement Notes

Part X : FIN48 Footnote

Part x, line 2:the organization did not have any net unrelated business income during the fiscal year. It is management's belief that all of the organization's uncertain tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.

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IRS990/MissionDesc0THE GCCCD AUXILIARY SERVES THE COLLEGES AND THE GROSSMONT-CUYAMACA COMMUNITY COLLEGE DISTRICT BY SUPPORTING THE IMPLEMENTATION OF GRANTS AND CONTRACTS, INCLUDING JOINTLY SEEKING NEW EXTERNAL FUNDING FOR COLLEGE PROGRAMS AND ACTIVITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Strong Workforce strengthens K12 and community college career education programs with the goals of increasing students career opportunities and reducing the middle skill employment gap. GCCCD Auxiliary is the fiscal agent for this regional project. We provide leadership and support to the ten community colleges and 22 K12 school districts in San Diego and Imperial Counties in achieving our goals. As the fiscal agent, we provide sub-awards of these grant funds to the colleges and school districts to improve career education in this region
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IRS990/ProgSrvcAccomActy3Grp/Desc0Other grants and projects in support of Grossmont and Cuyamaca Colleges. GCCCD Auxiliary supports the colleges in strengthening programs, improving equipment and facilities, creating opportunities for students and connecting our colleges to the community. We have a wide range of grants that focus on strategic needs of the district and our students and we collaborate closely with faculty and students to continue to offer world-class educational opportunities to students in East San Diego County.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2:THE ORGANIZATION DID NOT HAVE ANY NET UNRELATED BUSINESS INCOME DURING THE FISCAL YEAR. IT IS MANAGEMENT'S BELIEF THAT ALL OF THE ORGANIZATION'S UNCERTAIN TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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