Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.09x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
37th percentile
Higher top officer pay than 37% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$3,524,627
Up $99,783 (+2.9%) from 2014
Net Assets
Up$3,220,487
Up $108,521 (+3.5%) from 2014
Liabilities
Down$304,140
Down $8,738 (-2.8%) from 2014
Revenue And Expenses
Revenue
Up$463,768
Up $82,483 (+22%) from 2014
Expenses
Up$305,624
Up $164,525 (+117%) from 2014
Net Income
Down$158,144
Down $82,042 (-34%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- Dec 2, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $684,198
Mission and Program Overview
Mission
The highland community college foundation was established in 1987 to assist the college in performing its mission; to receive and administer private gifts, bequests, and donations to benefit highland's students; and to enhance the quality of teaching and learning at the college. Gifts to the foundation support programs and activities not funded through performing its mission; to receive and administer private gifts, bequests, and donations to benefit highland's students; and to enhance the quality of teaching and learning at the college. Gifts to the foundation support programs and activities not funded through traditional sources. At the same time, foundation provides assistance to donors through a comprehensive program of tax-wise gift alternatives through planned giving.
The highland community college foundation was established in 1987 to assist the college in performing its mission; to receive and administer private gifts, bequests, and donations to benefit highland's students; and to enhance the quality of teaching and learning at the college. Gifts to the foundation support programs and activities not funded through traditional sources. At the same time, the foundation provides assistance to donors through a comprehensive program of tax-wise gift alternatives through planned giving.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,986,997 | $1,877,189 | ▼ $109,808 |
| Land, Buildings, and Equipment, Net | $761,880 | $761,505 | ▼ $375 |
| Other Notes and Loans Receivable, Net | $572,821 | $480,672 | ▼ $92,149 |
| Cash and Non-Interest-Bearing Accounts | $78,146 | $216,710 | ▲ $138,564 |
| Investments Other Securities | - | $159,551 | - |
| Prepaid Expenses and Deferred Charges | - | $4,000 | - |
| Total Assets | $3,424,844 | $3,524,627 | ▲ $99,783 |
| Other Assets Total | $25,000 | $25,000 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $250,000 | $216,478 | ▼ $33,522 |
| Accounts Payable and Accrued Expenses | $62,878 | $87,662 | ▲ $24,784 |
| Total Liabilities | $312,878 | $304,140 | ▼ $8,738 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $2,415,671 | $2,420,771 | ▲ $5,100 |
| Temporarily Rstr Net Assets | $878,839 | $967,947 | ▲ $89,108 |
| Unrestricted Net Assets | $-182,544 | $-168,231 | ▲ $14,313 |
| Total Net Assets Fund Balance | $3,111,966 | $3,220,487 | ▲ $108,521 |
| Total Liabilities and Net Assets / Fund Balance | $3,424,844 | $3,524,627 | ▲ $99,783 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $758,000 | - | $758,000 |
| Other Land Buildings | $3,505 | $15,945 | $19,450 |
| Equipment | - | $2,191 | $2,191 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $2,415,671 | $5,100 | ▲ $76,920 | $51,689 | $2,420,771 |
| 2013 | $3,074,480 | $10,500 | ▲ $287,720 | $45,196 | $2,415,671 |
| 2012 | $2,430,399 | $700,739 | ▲ $120,988 | $89,130 | $2,405,171 |
| 2011 | $2,297,816 | $138,439 | ▲ $49,679 | - | $2,430,399 |
| 2010 | $2,172,434 | $119,908 | ▲ $73,856 | - | $2,297,816 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Craig Mosher | Executive Di | PT | $13,841 | $13,841 |
Board Members and Trustees
| Name | Title |
|---|---|
| Mike Hundley | President |
| Gene Bauer | Board Member |
| Jim Hosier | Board Member |
| Lisa Ward | Board Member |
| Louise Regenstein | Board Member |
| Shawn Loyd | Board Member |
| Ted Collins | Board Treasu |
| Tom Smith | Trustee Liai |
| Paul Crawford | Alumni Liais |
| Paul Crawford | Alumni Liaison |
| David Reist | Ex-officio M |
| Steve Reichle | Vice-preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $248,897
- Program Service Revenue
- $0
- Investment Income
- $126,543
- Other Revenue
- $88,328
- All Other Contributions
- $248,897
- Change in Net Assets
- $158,144
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $463,768
- Revenue Not Reported on Form 990
- $-49,623
- Total Revenue per Audited Statements
- $414,145
- Total Revenue per Form 990
- $463,768
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $193,851 |
| Grants and Similar Amounts Paid | $111,773 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $111,773 | - | - | $111,773 |
| Fees for Services Accounting | - | $14,566 | - | $14,566 |
| Fees for Services Management | - | $13,841 | - | $13,841 |
| Fees for Services Other | - | $4,686 | - | $4,686 |
| Other Expenses | $3,133 | $17,476 | - | $3,133 |
| Office Expenses | - | $149 | - | $149 |
| Total Functional Expenses | $114,906 | $190,718 | $0 | $305,624 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $305,624 |
| Total Expenses per Audited Statements | $305,624 |
| Total Expenses per Form 990 | $305,624 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Highland Community College | Highland, KS | - | Scholarships to Stud | $111,773 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“Highland community college foundation (hccf) was established for the purpose of supporting highland community college (college). The foundation is managed by the board of directors who has appointed a college employee to the executive director's position of the foundation. The salary and benefits of the executive director is paid by the college and the foundation reimburses the college for pro rata salary of executive director.”
Form 990, Page 6, Part VI, Line 7A
“Members of the board are elected to a term- but the board meets annually to replace vacants seats.”
Form 990, Page 6, Part VI, Line 7B
“Scholarship awards, investment activity, and other major expenditures and organizational goals.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 is prepared by a cpa firm hired by the organization after the audited financial statements are completed by the same independent cpa firm. A draft of the form 990 is sent to the executive director and management for their review. Once all questions have been resolved, the form 8879 is signed by the executive director giving permission to electronically file the form 990 with the appropriate agency.”
Form 990, Page 6, Part VI, Line 12C
“The organization gives out the personnel policy to all employees, which includes the conflict of interest policy. The foundation staff are employed by highland community college- the foundation follows the policies of the college. There is no formal monitoring process, however because of the size of the organization and the nature of the business. Governing body is also required to disclose and relationships which require formal disclosure to another body such as irs. Board reviews any potential transactions involving any member and determines if appropriate.”
Form 990, Page 6, Part VI, Line 15A
“No compensation- wages paid by community college with a portion allocated and paid by contract from foundation. Treat the payments as contract”
Form 990, Page 6, Part VI, Line 18
“The form 990 is made public and available through an independent website www.guidestar.com.”
Form 990, Page 6, Part VI, Line 19
“The form 990 is made public and available through an independent website www.guidestar.com. Also all documents, form 990, financial statements, etc are available upon request by sending a request to the management of the agency who is then able to determines if the documents can or will be made public. Legal counsel may be sought if needed in determining what is made”
Filing and Contact Details
Filer
- Filer Name
- Highland Community College Foundati
- EIN
- 48-1067637
- Phone
- 7854423236
- Address
- 606 W MAIN, HIGHLAND, KS 66035-0068
Signing Officer
- Name
- Craig Mosher
- Title
- Executive Director
- Phone
- 7854423236
- Signed
- 2015-12-02
Organization Details
- Principal Officer
- Craig Mosher
- Formed
- 1987
- Legal Domicile
- Ks
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
Preparer
- Firm
- Reese & Novelly Pa
- Address
- 555 POYNTZ SUITE 231, MANHATTAN, KS 66502
- Preparer
- Carol E Mccullough CPA
- Phone
- 7857708954
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The highland community college foundation was established in 1987 to assist the college in performing its mission; to receive and administer private gifts, bequests, and donations to benefit highland's students; and to enhance the quality of teaching and learning at the college. Gifts to the foundation support programs and activities not funded through traditional sources. At the same time, the foundation provides assistance to donors through a comprehensive program of tax-wise gift alternatives through planned giving.”
Form 990, Page 1, Part I, Line 6
“Volunteer board of directors”
Financial Statement Notes
Schedule D, Page 3, Part X
“The foundation is a nonprofit organization operating under section 501 (c) (3) of the internal revenue code and is generally exempt from federal and state income taxes. It has been classified as other than a private foundation by the internal revenue service. Financial accounting standards board (fasb) accounting standards codification (asc) 740-10-05 clarifies the accounting for uncertainty in income taxes recognized in an enterprises financial statements. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This topic also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The foundation has not identified any uncertainties in federal or state income taxes for any open tax years as of june 30, 2014. The foundation is no longer subject to federal and state tax examinations by tax authorities for years before 2009. No authorities have commenced income tax examinations as of june 30, 2014.”
Schedule D, Page 4, Part XIII
“Highland community college foundation (hccf) was established for the purpose of supporting highland community college (college). The foundation is managed by the board of directors who has appointed a college employee to the executive director's position of the foundation. The salary and benefits of the executive director is paid by the college and the foundation reimburses the college for pro rata salary of executive director. We consider the payment arrangement of this executive director to manage the foundation to be a contractual arrangement with the college”
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| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 239031 |
| IRS990/GrossReceiptsAmt | 0 | 684198 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 88328 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 107942 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 107942 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 159551 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1986997 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1877189 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 1 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18136 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 761880 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 761505 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 779641 |
| IRS990/LegalDomicileStateCd | 0 | KS |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 220430 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE HIGHLAND COMMUNITY COLLEGE FOUNDATION WAS ESTABLISHED IN 1987 TO ASSIST THE COLLEGE IN PERFORMING ITS MISSION; TO RECEIVE AND ADMINISTER PRIVATE GIFTS, BEQUESTS, AND DONATIONS TO BENEFIT HIGHLAND'S STUDENTS; AND TO ENHANCE THE QUALITY OF TEACHING AND LEARNING AT THE COLLEGE. GIFTS TO THE FOUNDATION SUPPORT PROGRAMS AND ACTIVITIES NOT FUNDED THROUGH TRADITIONAL SOURCES. AT THE SAME TIME, THE FOUNDATION PROVIDES ASSISTANCE TO DONORS THROUGH A COMPREHENSIVE PROGRAM OF TAX-WISE GIFT ALTERNATIVES THROUGH PLANNED GIVING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 216478 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3220487 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 18601 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 18601 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 88328 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 88328 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -49623 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 149 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 149 |
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| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 25000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 25000 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRIBUTION OF ASSETS TO |
| IRS990/OtherExpensesGrp/Desc | 1 | INTEREST EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 140000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 17476 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3133 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 140000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17476 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3133 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 572821 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 480672 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 2415671 |
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| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4000 |
| IRS990/PrincipalOfficerNm | 0 | CRAIG MOSHER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 57168 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 106193 |
| IRS990/PYInvestmentIncomeAmt | 0 | 244974 |
| IRS990/PYOtherExpensesAmt | 0 | 20303 |
| IRS990/PYOtherRevenueAmt | 0 | 79143 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 240186 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 14603 |
| IRS990/PYTotalExpensesAmt | 0 | 141099 |
| IRS990/PYTotalRevenueAmt | 0 | 381285 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 158144 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
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| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 88328 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 111773 |
| IRS990ScheduleA/CollegeOrganizationInd | 0 | X |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 57168 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 810664 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 138656 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 120820 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1376205 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 214871 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 244974 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 74647 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 23172 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 51416 |
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| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 397381 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.39110 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.44080 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 776494 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 599711 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 248897 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 57168 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 810664 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 138656 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 120820 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1376205 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1985285 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 5100 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 2420771 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 60084 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 76920 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 51689 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3074480 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 10500 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2415671 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 60997 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 287720 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 45196 |
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| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 88516 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 120988 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 89130 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2297816 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 138439 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2430399 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 55535 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 49679 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2172434 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 119908 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2297816 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 68382 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 73856 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2191 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2191 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 305624 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 758000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 758000 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -49623 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3505 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 15945 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 19450 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.75000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -49623 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 463768 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS A NONPROFIT ORGANIZATION OPERATING UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. IT HAS BEEN CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-05 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISES FINANCIAL STATEMENTS. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE FOUNDATION HAS NOT IDENTIFIED ANY UNCERTAINTIES IN FEDERAL OR STATE INCOME TAXES FOR ANY OPEN TAX YEARS AS OF JUNE 30, 2014. THE FOUNDATION IS NO LONGER SUBJECT TO FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009. NO AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS AS OF JUNE 30, 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | HIGHLAND COMMUNITY COLLEGE FOUNDATION (HCCF) WAS ESTABLISHED FOR THE PURPOSE OF SUPPORTING HIGHLAND COMMUNITY COLLEGE (COLLEGE). THE FOUNDATION IS MANAGED BY THE BOARD OF DIRECTORS WHO HAS APPOINTED A COLLEGE EMPLOYEE TO THE EXECUTIVE DIRECTOR'S POSITION OF THE FOUNDATION. THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR IS PAID BY THE COLLEGE AND THE FOUNDATION REIMBURSES THE COLLEGE FOR PRO RATA SALARY OF EXECUTIVE DIRECTOR. WE CONSIDER THE PAYMENT ARRANGEMENT OF THIS EXECUTIVE DIRECTOR TO MANAGE THE FOUNDATION TO BE A CONTRACTUAL ARRANGEMENT WITH THE COLLEGE |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XIII |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.25000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 761505 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 305624 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 463768 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 414145 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 305624 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 111773 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SCHOLARSHIPS TO STUD |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | HIGHLAND COMMUNITY COLLEGE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt | 0 | HIGHLAND COMMUNITY COLLEGE |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 486025822 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 606 W MAIN |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt | 0 | 606 W MAIN |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | HIGHLAND |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | KS |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 66035 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | BOOK |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOLARSHIPS ARE APPROVED BY THE FOUNDATION AND BASED UPON THE DONOR STIPULATED RESTRICTIONS. THE SCHOLARSHIP IS GIVEN TO HCC WHO THAN PASSES TO THE RECIPIENT. SCHOLARSHIPS ARE PROVIDED TO STUDENTS AT HCC. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | PAUL CRAWFORD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | ALUMNI LIAISON |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | FOLLOW REIMBURSEMENT POLICY FOR COMMUNITY COLLEGE |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | THE DIRECTOR IS EMPLOYED BY HIGHLAND COMMUNITY COLLEGE AND WORKS ON FOUNDATION A PORTION OF THAT TIME. ALL PAYROLL IS PAID THROUGH THE COLLEGE AND THE FOUNDATION REIMBURSES/CONTRACTS THE PORTION ATTRIBUTABLE TO THE FOUNDATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PAGE 1, PART I, LINE 1B |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE J, PART III |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE HIGHLAND COMMUNITY COLLEGE FOUNDATION WAS ESTABLISHED IN 1987 TO ASSIST THE COLLEGE IN PERFORMING ITS MISSION; TO RECEIVE AND ADMINISTER PRIVATE GIFTS, BEQUESTS, AND DONATIONS TO BENEFIT HIGHLAND'S STUDENTS; AND TO ENHANCE THE QUALITY OF TEACHING AND LEARNING AT THE COLLEGE. GIFTS TO THE FOUNDATION SUPPORT PROGRAMS AND ACTIVITIES NOT FUNDED THROUGH TRADITIONAL SOURCES. AT THE SAME TIME, THE FOUNDATION PROVIDES ASSISTANCE TO DONORS THROUGH A COMPREHENSIVE PROGRAM OF TAX-WISE GIFT ALTERNATIVES THROUGH PLANNED GIVING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | VOLUNTEER BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | HIGHLAND COMMUNITY COLLEGE FOUNDATION (HCCF) WAS ESTABLISHED FOR THE PURPOSE OF SUPPORTING HIGHLAND COMMUNITY COLLEGE (COLLEGE). THE FOUNDATION IS MANAGED BY THE BOARD OF DIRECTORS WHO HAS APPOINTED A COLLEGE EMPLOYEE TO THE EXECUTIVE DIRECTOR'S POSITION OF THE FOUNDATION. THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR IS PAID BY THE COLLEGE AND THE FOUNDATION REIMBURSES THE COLLEGE FOR PRO RATA SALARY OF EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS OF THE BOARD ARE ELECTED TO A TERM- BUT THE BOARD MEETS ANNUALLY TO REPLACE VACANTS SEATS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SCHOLARSHIP AWARDS, INVESTMENT ACTIVITY, AND OTHER MAJOR EXPENDITURES AND ORGANIZATIONAL GOALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 IS PREPARED BY A CPA FIRM HIRED BY THE ORGANIZATION AFTER THE AUDITED FINANCIAL STATEMENTS ARE COMPLETED BY THE SAME INDEPENDENT CPA FIRM. A DRAFT OF THE FORM 990 IS SENT TO THE EXECUTIVE DIRECTOR AND MANAGEMENT FOR THEIR REVIEW. ONCE ALL QUESTIONS HAVE BEEN RESOLVED, THE FORM 8879 IS SIGNED BY THE EXECUTIVE DIRECTOR GIVING PERMISSION TO ELECTRONICALLY FILE THE FORM 990 WITH THE APPROPRIATE AGENCY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION GIVES OUT THE PERSONNEL POLICY TO ALL EMPLOYEES, WHICH INCLUDES THE CONFLICT OF INTEREST POLICY. THE FOUNDATION STAFF ARE EMPLOYED BY HIGHLAND COMMUNITY COLLEGE- THE FOUNDATION FOLLOWS THE POLICIES OF THE COLLEGE. THERE IS NO FORMAL MONITORING PROCESS, HOWEVER BECAUSE OF THE SIZE OF THE ORGANIZATION AND THE NATURE OF THE BUSINESS. GOVERNING BODY IS ALSO REQUIRED TO DISCLOSE AND RELATIONSHIPS WHICH REQUIRE FORMAL DISCLOSURE TO ANOTHER BODY SUCH AS IRS. BOARD REVIEWS ANY POTENTIAL TRANSACTIONS INVOLVING ANY MEMBER AND DETERMINES IF APPROPRIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NO COMPENSATION- WAGES PAID BY COMMUNITY COLLEGE WITH A PORTION ALLOCATED AND PAID BY CONTRACT FROM FOUNDATION. TREAT THE PAYMENTS AS CONTRACT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE FORM 990 IS MADE PUBLIC AND AVAILABLE THROUGH AN INDEPENDENT WEBSITE WWW.GUIDESTAR.COM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE FORM 990 IS MADE PUBLIC AND AVAILABLE THROUGH AN INDEPENDENT WEBSITE WWW.GUIDESTAR.COM. ALSO ALL DOCUMENTS, FORM 990, FINANCIAL STATEMENTS, ETC ARE AVAILABLE UPON REQUEST BY SENDING A REQUEST TO THE MANAGEMENT OF THE AGENCY WHO IS THEN ABLE TO DETERMINES IF THE DOCUMENTS CAN OR WILL BE MADE PUBLIC. LEGAL COUNSEL MAY BE SOUGHT IF NEEDED IN DETERMINING WHAT IS MADE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,524,627
- Liabilities
- $304,140
- Net assets
- $3,220,487
- Revenue
- $463,768
- Expenses
- $305,624
- Net income
- $158,144