Civic Intelligence

Community College Foundation

990 • Fiscal year 2021 • EIN 68-0016439

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 05, 2021

1901 Royal Oaks Drive 100Sacramento, CA 95815

(916) 418-5100

Siviq Scores

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

Liabilities / Assets

75th percentile

0.31x

Higher debt load relative to assets than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

46th percentile

10%

Higher net margin than 46% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

53rd percentile

$64,519

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

68th percentile

21%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

35th percentile

1.7%

Faster revenue growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,880,989

Up $662,938 (+21%) from 2020

Net Assets

Up

$2,678,955

Up $471,164 (+21%) from 2020

Liabilities

Up

$1,202,034

Up $191,774 (+19%) from 2020

Revenue

Up

$4,590,393

Up $76,885 (+1.7%) from 2020

Expenses

Down

$4,119,229

Down $248,154 (-5.7%) from 2020

Net Income

Up

$471,164

Up $325,039 (+222%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,731,398Liabilities 2010: $1,034,482Net Assets 2010: $1,696,9162010Assets 2011: $2,039,276Liabilities 2011: $249,832Net Assets 2011: $1,789,4442011Assets 2012: $2,472,244Liabilities 2012: $498,463Net Assets 2012: $1,973,7812012Assets 2013: $2,323,394Liabilities 2013: $414,233Net Assets 2013: $1,909,1612013Assets 2014: $2,205,860Liabilities 2014: $583,059Net Assets 2014: $1,622,8012014Assets 2015: $2,688,002Liabilities 2015: $1,116,557Net Assets 2015: $1,571,4452015Assets 2016: $2,355,260Liabilities 2016: $852,901Net Assets 2016: $1,502,3592016Assets 2017: $2,101,180Liabilities 2017: $632,621Net Assets 2017: $1,468,5592017Assets 2018: $2,759,838Liabilities 2018: $1,087,777Net Assets 2018: $1,672,0612018Assets 2019: $2,829,346Liabilities 2019: $767,680Net Assets 2019: $2,061,6662019Assets 2020: $3,218,051Liabilities 2020: $1,010,260Net Assets 2020: $2,207,7912020Assets 2021: $3,880,989Liabilities 2021: $1,202,034Net Assets 2021: $2,678,9552021Assets 2022: $4,127,617Liabilities 2022: $491,721Net Assets 2022: $3,635,8962022Assets 2023: $4,786,182Liabilities 2023: $1,018,275Net Assets 2023: $3,767,9072023Assets 2024: $5,501,250Liabilities 2024: $1,253,527Net Assets 2024: $4,247,7232024

Highlighted filing

2021

Assets$3,880,989
Liabilities$1,202,034
Net Assets$2,678,955

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $9,778,3452010Expenses 2011: $8,383,6052011Expenses 2012: $6,269,0102012Expenses 2013: $5,972,5282013Revenue 2014: $6,450,280Expenses 2014: $6,736,640Net Income 2014: -$286,3602014Revenue 2015: $8,377,917Expenses 2015: $8,429,273Net Income 2015: -$51,3562015Revenue 2016: $8,119,201Expenses 2016: $8,188,287Net Income 2016: -$69,0862016Revenue 2017: $6,064,301Expenses 2017: $6,158,121Net Income 2017: -$93,8202017Revenue 2018: $5,768,936Expenses 2018: $5,565,434Net Income 2018: $203,5022018Revenue 2019: $5,424,189Expenses 2019: $5,034,584Net Income 2019: $389,6052019Revenue 2020: $4,513,508Expenses 2020: $4,367,383Net Income 2020: $146,1252020Revenue 2021: $4,590,393Expenses 2021: $4,119,229Net Income 2021: $471,1642021Revenue 2022: $5,560,728Expenses 2022: $4,603,787Net Income 2022: $956,9412022Revenue 2023: $5,251,088Expenses 2023: $5,119,077Net Income 2023: $132,0112023Revenue 2024: $5,997,049Expenses 2024: $5,517,233Net Income 2024: $479,8162024

Highlighted filing

2021

Revenue$4,590,393
Expenses$4,119,229
Net Income$471,164
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 5, 2021
Return Version
2020v4.0
Gross Receipts
$4,590,393
Mission and Program Overview

Mission

Improving communities through education. Tutoring k-12 students, training foster parents, tutoring and mentoring youth in foster care, hiring and placing interns, community outreach for financial literacy and foreclosure prevention.

The mission of The Community College Foundation is to be the provider of choice to improve the Quality of Life for at-risk and underserved populations through direct services and strategic partnerships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,962,734$2,534,469▲ $571,735
Accounts Receivable$599,318$775,591▲ $176,273
Land, Buildings, and Equipment, Net$501,883$432,996▼ $68,887
Prepaid Expenses and Deferred Charges$2,745$48,405▲ $45,660
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-
Total Assets$3,218,051$3,880,989▲ $662,938
Other Assets Total$151,371$89,528▼ $61,843
Liabilities
Other Liabilities$645,316$827,472▲ $182,156
Accounts Payable and Accrued Expenses$304,508$374,562▲ $70,054
Deferred Revenue$60,436--
Total Liabilities$1,010,260$1,202,034▲ $191,774
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,207,791$2,678,955▲ $471,164
Total Net Assets Fund Balance$2,207,791$2,678,955▲ $471,164
Total Liabilities and Net Assets / Fund Balance$3,218,051$3,880,989▲ $662,938

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$432,996$440,740$873,736
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nanette FowlerPresident & CEOPT$52,173$12,346$64,519

Board Members and Trustees

NameTitle
Constantine BaranoffChairman
Amy FongVice Chair
Jeanne ReavesBoard member
Joshua PaulBoard member
Rick FowlerBoard member
Barry SchermanSecretary
Rachel ZillnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,165,863
Program Service Revenue
$1,394,108
Investment Income
$4,117
Other Revenue
$26,305
Change in Net Assets
$471,164

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,590,393
Total Revenue per Audited Statements
$4,590,393
Total Revenue per Form 990
$4,590,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,983,445
Other Expenses$1,135,784
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,162,795$286,165-$2,448,960
Payroll Taxes$194,521$39,626-$234,147
Other Employee Benefits$183,942$37,471-$221,413
All Other Expenses$776,076$-630,045-$146,031
Occupancy$85,340$48,601-$133,941
Fees for Services Other$85,229$27,500-$112,729
Insurance-$83,088-$83,088
Current Officers, Directors, Trustees, and Key Employees$63,140$15,785-$78,925
Other Expenses$37,313$36,839-$74,152
Depreciation Depletion$54,616$14,272-$68,888
Office Expenses$40,246$14,748-$54,994
Fees for Services Accounting-$15,000-$15,000
Interest$8,014--$8,014
Fees for Services Legal-$1,181-$1,181
Total Functional Expenses$4,113,505$5,724$0$4,119,229

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,119,229
Total Expenses per Audited Statements$4,119,229
Total Expenses per Form 990$4,119,229
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
Ppp Advances$680,436
Lease Obligation$135,165
Sublease Deposit$11,871
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Family relationship:Rick Fowler-board member and Nanette Fowler-president/CEO

Form 990, Part VI, Line 11B: Form 990 Review Process

Prior to submission, a copy of the 990 is distributed to the board after review by the finance committee of the board.

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

Officers and directors are required to sign an annual conflict of interest policy statement.

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

On an annual basis the board of directors reviews the compensation of the president / CEO. The board reviews fiscal results and comparative compensation survey data to recommend and approve compensation adjustments.

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

Governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Community College Foundation
EIN
68-0016439
Phone
9164185100
Address
1901 ROYAL OAKS DRIVE 100, SACRAMENTO, CA 95815

Signing Officer

Name
Nanette Fowler
Title
President & CEO
Signed
2021-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nanette Fowler
Formed
1983
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
221
Volunteers
7

Preparer

Firm
Nicholson & Olson CPAs
Address
729 Sunrise Avenue Suite 303, Roseville, CA 95661
Preparer
Charles A Nicholson
Phone
9167867997
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Management Service Agreements:Management Service Agreements with non-profit organizations enable the Foundation to provide back office support for the organizations information technology needs on Foundation owned/maintained servers along with providing 24/7/365 technical support. The goal of this program is to reduce administrative overhead costs and provide additional administrative support for all the organizations involved.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Nanette Fowler
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IRS990/MissionDesc0The mission of The Community College Foundation is to be the provider of choice to improve the Quality of Life for at-risk and underserved populations through direct services and strategic partnerships.
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IRS990/PrincipalOfficerNm0Nanette Fowler
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IRS990/ProgramServiceRevenueGrp/Desc0INTERN SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1MANAGEMENT SERVICE
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IRS990/ProgSrvcAccomActy2Grp/Desc0InternSource: Sacramento / StatewideThe InternSource program began in 1987 and has placed more than 30,000 program participants in jobs throughout California by providing opportunities in their fields of study or area of interest. Our partners include city, county and state government agencies as well as private companies. We provide employer of record services for clients like the Sacramento Employment Training Agency, Placer County Department of Health and Human Services and North State Building Industry Foundation.This program has continued success because of its qualified staff, commitment to helping participants obtain work experience, flexibility in program design, and variety of offered services, including human resources and payroll, that are specific to individual contractors. Our contracts include services for between 200 and 1,000 participants. Throughout its history of administering employment contracts, TCCF has provided the following services and more to its clients:Processing of timesheets and payrollCustomized employment reports Recruitment assistanceNew hire orientations that include employment document completionWorkers compensation and unemployment claims processingEmployment verificationsSecurity and maintenance of personnel filesDistribution of TCCF and providers policies and proceduresCoordination with educational institutions for the collection of student transcripts
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0987206
IRS990/ProgSrvcAccomActy3Grp/Desc0Technology Services:Community Connect (eBus): Sacramento and NationwideCommunity Connect utilizes former city transit buses we transform into eBuses. An eBus is a computer lab on wheels with broadband internet via cellular broadband and satellite back-up, 12 computer stations, on-board copiers, and printers. An eBus can bring financial literacy training, community and veteran outreach, and disaster response resources to targeted locations across the United States. In the aftermath of hurricane Katrina and in conjunction with our sponsors, The Community College Foundation deployed 6 eBuses to the gulf coast to lend assistance. The infrastructure was in ruins and cell phones and cable were not available. The eBuses with volunteers became a lifeline for the victims. Via the eBuses equipped with satellites, they were able to access the internet and allow people to get online with family, insurance companies and FEMA. The volunteers on board provided guidance on topics such as avoiding predatory lending, fraud prevention, home repair, rebuilding guidelines, avoiding foreclosure and more. Fifth Third Bank is the primary sponsor for this program, sponsoring an eBus on an annual basis. Other buses are available for lease on daily, monthly and quarterly basis. Our current fleet of buses is comprised of 2000 Gillig buses and a new custom vehicle completed in September 2017.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP ADVANCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SUBLEASE DEPOSIT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Management Service Agreements:Management Service Agreements with non-profit organizations enable the Foundation to provide back office support for the organizations information technology needs on Foundation owned/maintained servers along with providing 24/7/365 technical support. The goal of this program is to reduce administrative overhead costs and provide additional administrative support for all the organizations involved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Family relationship:Rick Fowler-board member and Nanette Fowler-president/CEO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prior to submission, a copy of the 990 is distributed to the board after review by the finance committee of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Officers and directors are required to sign an annual conflict of interest policy statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4On an annual basis the board of directors reviews the compensation of the president / CEO. The board reviews fiscal results and comparative compensation survey data to recommend and approve compensation adjustments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents, policies and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.50$1.25$4.25$6.00$5.52$0.48
2023Detailed filing. Detailed filing data is available for this year.$4.79$1.02$3.77$5.25$5.12$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.13$0.49$3.64$5.56$4.60$0.96
2021Detailed filing. Detailed filing data is available for this year.$3.88$1.20$2.68$4.59$4.12$0.47
2020Detailed filing. Detailed filing data is available for this year.$3.22$1.01$2.21$4.51$4.37$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.83$0.77$2.06$5.42$5.03$0.39
2018Detailed filing. Detailed filing data is available for this year.$2.76$1.09$1.67$5.77$5.57$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.10$0.63$1.47$6.06$6.16$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.36$0.85$1.50$8.12$8.19$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.69$1.12$1.57$8.38$8.43$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.58$1.62$6.45$6.74$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.41$1.91$5.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.50$1.97$6.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.25$1.79$8.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$1.03$1.70$9.78