Civic Intelligence

Foundation for Grossmont and Cuyamaca Colleges

990 • Fiscal year 2020 • EIN 33-0905402

Jul 01, 2019 to Jun 30, 2020 • Filed on May 07, 2021

8800 Grossmont College DriveEl Cajon, CA 92020

(619) 644-7745

Siviq Scores

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

Liabilities / Assets

76th percentile

0.59x

Higher debt load relative to assets than 76% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.39x

Higher debt load relative to revenue than 53% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$390,091

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

94th percentile

69%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

94th percentile

87%

Faster revenue growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$30,257,601

Up $12,350,995 (+69%) from 2019

Net Assets

Up

$12,461,862

Up $11,320,167 (+992%) from 2019

Liabilities

Up

$17,795,739

Up $1,030,828 (+6.1%) from 2019

Revenue

Up

$45,937,518

Up $21,350,491 (+87%) from 2019

Expenses

Up

$34,617,351

Up $9,980,041 (+41%) from 2019

Net Income

Up

$11,320,167

Up $11,370,450 (+22613%) from 2019

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

2020

Assets$30,257,601
Liabilities$17,795,739
Net Assets$12,461,862

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

2020

Revenue$45,937,518
Expenses$34,617,351
Net Income$11,320,167
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 7, 2021
Return Version
2019v5.0
Gross Receipts
$45,937,518
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$16,236,958$29,116,071▲ $12,879,113
Accounts Receivable$1,669,648$1,141,530▼ $528,118
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$17,906,606$30,257,601▲ $12,350,995
Other Assets Total-$0-
Liabilities
Deferred Revenue$15,639,902$15,483,018▼ $156,884
Other Liabilities$1,005,634$1,646,435▲ $640,801
Accounts Payable and Accrued Expenses$119,375$666,286▲ $546,911
Total Liabilities$16,764,911$17,795,739▲ $1,030,828
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,141,695$12,461,862▲ $11,320,167
Total Net Assets Fund Balance$1,141,695$12,461,862▲ $11,320,167
Total Liabilities and Net Assets / Fund Balance$17,906,606$30,257,601▲ $12,350,995

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin McMacinDirectorFT$183,478$45,870$229,348
Julianna BarnesBoard Member-$177,143$44,286$221,429
Cindy MilesPast Board-$140,105$35,026$175,131
Dana RiversDirectorFT$112,697$28,174$140,871
Stacy TeetersDirectorFT$103,925$25,981$129,906

Board Members and Trustees

NameTitle
Brad DaluisoChairman
Bonnie LaChappaBoard Member
John EppsteinBoard Member
Nabil Abu-GhazalehBoard Member
Renae Araboboard member
Roger FreyBoard Member
Stan FlandiBoard Member
Mollie SmithDirector
Sue RearicPast Board
Sally CoxCEO
Lynn NeaultSecretary
Sossy HyattTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$45,029,305
Program Service Revenue
$804,129
Investment Income
$104,084
Other Revenue
$0
Change in Net Assets
$11,320,167

Audited Revenue Reconciliation

Revenue per Audited Statements
$45,937,518
Total Revenue per Audited Statements
$45,937,518
Total Revenue per Form 990
$45,937,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,577,817
Salaries, Compensation, and Employee Benefits$8,039,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$25,607,825$390,687-$25,998,512
Other Salaries and Wages$4,714,459$231,107-$4,945,566
Other Employee Benefits$2,131,347$65,936-$2,197,283
Current Officers, Directors, Trustees, and Key Employees$815,983$80,702-$896,685
Office Expenses$157,329$2,985-$160,314
Payment Travel Entrtnmnt Publicly Ofcl$127,921$2,792-$130,713
Occupancy$11,410$709-$12,119
All Other Expenses$5,330--$5,330
Other Expenses$3,335$790-$4,125
Advertising$4,067--$4,067
Travel$525--$525
Total Functional Expenses$33,841,166$776,185$0$34,617,351

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$34,617,351
Total Expenses per Audited Statements$34,617,351
Total Expenses per Form 990$34,617,351
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$1,372,280
Compensated Absences$274,155
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 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
Yes
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
6196447745
Address
8800 GROSSMONT COLLEGE DRIVE, EL CAJON, CA 92020

Signing Officer

Name
Sahar Abushaban
Title
CFO
Signed
2021-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sahar Abushaban
Formed
2000
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
7
Employees
60
Volunteers
12

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

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/Desc0OPERATE AN ADULT EDUCATION PROGRAM IN PARTNERSHIP WITH THE GROSSMONT UNION HIGH SCHOOL DISTRICT IN THE FOLLOWING PROGRAM AREAS:ELEMENTARY AND SECONDARY BASIC SKILLS, CLASSES AND COURSES FOR IMMIGRANTS ELIGIBLE FOR EDUCATION SERVICES, SHORT-TERM CAREER TECHNICAL EDUCATION PROGRAMS, EDUCATION PROGRAMS FOR ADULTS WITH DISABILITIES, AND PROGRAMS FOR APPRENTICES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OPERATE 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.
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