Civic Intelligence

State Center Community College

EIN 77-0190269 • 501(c)3 • Fresno, CA

Profile

To provide supportive services and specialized programs for the benefit of the state center community college district, to include but not to be limited to solicitation and receipt of gifts, property, and funds to be used for the benefit of the district and students.

1171 Fulton Street 2nd FloorFresno, CA 93721

www.scccd.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

14th percentile

0.05x

Higher debt load relative to revenue than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

61st percentile

8.9%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$31,673,743

Up $2,774,434 (+9.6%) from 2024

Liabilities

Down

$214,589

Down $9,775 (-4.4%) from 2024

Net Assets

Up

$31,459,154

Up $2,784,209 (+9.7%) from 2024

Operations
Liabilities / Revenue14th percentileNet Margin82nd percentile

Revenue

Up

$4,742,697

Up $368,739 (+8.4%) from 2024

Expenses

Up

$3,288,292

Up $24,083 (+0.7%) from 2024

Net Income

Up

$1,454,405

Up $344,656 (+31%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $12,503,682Liabilities 2011: $463,506Net Assets 2011: $12,040,1762011Assets 2012: $12,385,854Liabilities 2012: $109,805Net Assets 2012: $12,276,0492012Assets 2013: $13,134,108Liabilities 2013: $64,514Net Assets 2013: $13,069,5942013Assets 2014: $14,947,003Liabilities 2014: $132,839Net Assets 2014: $14,814,1642014Assets 2015: $16,253,771Liabilities 2015: $80,388Net Assets 2015: $16,173,3832015Assets 2016: $16,895,720Liabilities 2016: $204,195Net Assets 2016: $16,691,5252016Assets 2017: $18,455,596Liabilities 2017: $78,695Net Assets 2017: $18,376,9012017Assets 2018: $20,196,327Liabilities 2018: $124,971Net Assets 2018: $20,071,3562018Assets 2019: $21,860,334Liabilities 2019: $107,961Net Assets 2019: $21,752,3732019Assets 2020: $23,602,671Liabilities 2020: $331,234Net Assets 2020: $23,271,4372020Assets 2021: $28,574,823Liabilities 2021: $318,804Net Assets 2021: $28,256,0192021Assets 2022: $24,365,247Liabilities 2022: $309,322Net Assets 2022: $24,055,9252022Assets 2023: $26,683,911Liabilities 2023: $352,668Net Assets 2023: $26,331,2432023Assets 2024: $28,899,309Liabilities 2024: $224,364Net Assets 2024: $28,674,9452024Assets 2025: $31,673,743Liabilities 2025: $214,589Net Assets 2025: $31,459,1542025

Highlighted filing

2025

Assets$31,673,743
Liabilities$214,589
Net Assets$31,459,154
Open 2025 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,881,886Expenses 2011: $3,074,697Net Income 2011: -$1,192,8112011Revenue 2012: $2,453,535Expenses 2012: $2,080,927Net Income 2012: $372,6082012Revenue 2013: $1,546,482Expenses 2013: $1,546,543Net Income 2013: -$612013Revenue 2014: $1,703,371Expenses 2014: $1,458,694Net Income 2014: $244,6772014Revenue 2015: $3,450,200Expenses 2015: $1,737,259Net Income 2015: $1,712,9412015Revenue 2016: $2,950,824Expenses 2016: $1,686,328Net Income 2016: $1,264,4962016Revenue 2017: $2,492,148Expenses 2017: $1,486,736Net Income 2017: $1,005,4122017Revenue 2018: $3,064,173Expenses 2018: $1,822,123Net Income 2018: $1,242,0502018Revenue 2019: $3,088,655Expenses 2019: $2,018,784Net Income 2019: $1,069,8712019Revenue 2020: $3,309,439Expenses 2020: $1,892,270Net Income 2020: $1,417,1692020Revenue 2021: $3,274,292Expenses 2021: $1,433,870Net Income 2021: $1,840,4222021Revenue 2022: $3,550,890Expenses 2022: $3,627,792Net Income 2022: -$76,9022022Revenue 2023: $3,395,496Expenses 2023: $2,354,889Net Income 2023: $1,040,6072023Revenue 2024: $4,373,958Expenses 2024: $3,264,209Net Income 2024: $1,109,7492024Revenue 2025: $4,742,697Expenses 2025: $3,288,292Net Income 2025: $1,454,4052025

Highlighted filing

2025

Revenue$4,742,697
Expenses$3,288,292
Net Income$1,454,405
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,673,743
Liabilities
$214,589
Net assets
$31,459,154
Revenue
$4,742,697
Expenses
$3,288,292
Net income
$1,454,405
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.7$0.21$31.5$4.74$3.29$1.45
2024Detailed filing. Detailed filing data is available for this year.$28.9$0.22$28.7$4.37$3.26$1.11
2023Detailed filing. Detailed filing data is available for this year.$26.7$0.35$26.3$3.40$2.35$1.04
2022Detailed filing. Detailed filing data is available for this year.$24.4$0.31$24.1$3.55$3.63$0.08
2021Detailed filing. Detailed filing data is available for this year.$28.6$0.32$28.3$3.27$1.43$1.84
2020Detailed filing. Detailed filing data is available for this year.$23.6$0.33$23.3$3.31$1.89$1.42
2019Detailed filing. Detailed filing data is available for this year.$21.9$0.11$21.8$3.09$2.02$1.07
2018Detailed filing. Detailed filing data is available for this year.$20.2$0.12$20.1$3.06$1.82$1.24
2017Detailed filing. Detailed filing data is available for this year.$18.5$0.08$18.4$2.49$1.49$1.01
2016Detailed filing. Detailed filing data is available for this year.$16.9$0.20$16.7$2.95$1.69$1.26
2015Detailed filing. Detailed filing data is available for this year.$16.3$0.08$16.2$3.45$1.74$1.71
2014Summary only. Only limited summary data is available for this year.$14.9$0.13$14.8$1.70$1.46$0.24
2013Summary only. Only limited summary data is available for this year.$13.1$0.06$13.1$1.55$1.55$0.00
2012Summary only. Only limited summary data is available for this year.$12.4$0.11$12.3$2.45$2.08$0.37
2011Summary only. Only limited summary data is available for this year.$12.5$0.46$12.0$1.88$3.07$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 12, 2026
Return Version
2024v5.2
Gross Receipts
$14,431,090
Mission and Program Overview

Mission

To provide supportive services and specialized programs for the benefit of the state center community college district, to include but not to be limited to solicitation and receipt of gifts, property, and funds to be used for the benefit of the district and students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$28,637,545$30,795,980▲ $2,158,435
Cash and Non-Interest-Bearing Accounts$261,764$533,648▲ $271,884
Pledges and Grants Receivable-$343,865-
Accounts Receivable-$250-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$28,899,309$31,673,743▲ $2,774,434
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$137,364$124,589▼ $12,775
Deferred Revenue$87,000$90,000▲ $3,000
Total Liabilities$224,364$214,589▼ $9,775
Net Assets / Fund Balance
Net Assets With Donor Restrictions$22,075,809$24,370,575▲ $2,294,766
Net Assets Without Donor Restrictions$6,599,136$7,088,579▲ $489,443
Total Net Assets Fund Balance$28,674,945$31,459,154▲ $2,784,209
Total Liabilities and Net Assets / Fund Balance$28,899,309$31,673,743▲ $2,774,434

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,420,790$663,960▲ $1,669,966$1,025,227$17,729,489
2023$15,233,828$535,208▲ $1,578,469$926,715$16,420,790
2022$14,172,547$383,634▲ $1,247,357$569,710$15,233,828
2021$16,261,057$303,123▼ $1,636,716$754,917$14,172,547
2020$13,473,016$733,681▲ $2,625,541$571,181$16,261,057
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelly JoosAssistant DirectorFT$126,450$54,842$181,292
Leslie Musacchio-mabrayFdn AccountantFT-$149,809$149,809

Board Members and Trustees

NameTitle
Karen Simmons GillianPresident
Marilyn BehringerVice President
Amy VillegasDirector
Danielle ParraDirector
Eric DinneenDirector
John GoldenDirector
Magdalena GomezDirector
Pamela Freeman-fobbsDirector
Rochelle NoblettDirector
Rico GuerreroExecutive Director
Bruce DrozMember-at-Large
Chris MorseMember-at-large
James GlynnMember-at-Large
Michael Cantelmi PeMember-at-Large
Robbie FarmerMember-at-Large
Jeff TatsumuraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,949,085
Program Service Revenue
$0
Investment Income
$1,667,722
Other Revenue
$125,890
All Other Contributions
$2,797,835
Change in Net Assets
$1,454,405

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$79,560Fair Market Value (FMV)
Other Non Cash Contri Table4$19,497Fair Market Value (FMV)
Cars and Other Vehicles3$6,999Fair Market Value (FMV)
Drugs and Medical Supplies1$3,600Fair Market Value (FMV)
Food Inventory1$3,272Fair Market Value (FMV)
Other Non Cash Contri Table2$1,718Fair Market Value (FMV)
Other Non Cash Contri Table1$850Fair Market Value (FMV)
Other Non Cash Contri Table1$700Fair Market Value (FMV)
Clothing and Household Goods-$100Fair Market Value (FMV)
Other Non Cash Contri Table1$50Fair Market Value (FMV)
Total Noncash Contributions15$116,346-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,599,108
Revenue Not Reported on Financial Statements
$143,589
Revenue Not Reported on Form 990
$1,395,291
Total Revenue per Audited Statements
$5,994,399
Total Revenue per Form 990
$4,742,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,947,875
Other Expenses$1,142,067
Salaries, Compensation, and Employee Benefits$198,350
Total Fundraising Expense$49,548
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,256,210--$1,256,210
Grants to Domestic Orgs$691,665--$691,665
Other Salaries and Wages$8,130$146,340$8,129$162,599
All Other Expenses$101,178$12,296$39,631$153,105
Fees for Service Investment Mgmnt Fees-$143,589-$143,589
Other Expenses$125,407$161,777-$125,407
Travel$57,019--$57,019
Pension Plan Contributions$1,788$32,175$1,788$35,751
Fees for Services Accounting$23,055--$23,055
Insurance-$5,674-$5,674
Advertising$3,583--$3,583
Conferences and Meetings$3,421--$3,421
Total Functional Expenses$2,511,893$726,851$49,548$3,288,292

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,288,292
Total Expenses per Audited Statements$3,210,190
Expenses per Audited Statements$3,144,703
Expenses Not Reported on Financial Statements$143,589
Expenses Not Reported on Form 990$65,487
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ScccdFresno, CA-Allocations to Campuses$691,665
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$65,487
Fundraising Gross Income$28,600
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Element of the Arts$179,850$28,600$22,044$6,556
Total Events$179,850$28,600$65,487$-36,887
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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-
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“An electronic draft copy of the form 990 is received by the foundation's accountant. The accountant forwards the draft to the executive director and the finance director of state center community college district. Each person prints and reviews the form and then meets to discuss any questions or concerns.once the form 990 has been thoroughly reviewed and all questions or concerns resolved, the accountant will notify the tax preparer that the final forms may be printed and submitted to the foundation for signature and filing.a copy of the signed return is scanned into a pdf file. The executive committee is provded with an electronic copy of the return prior to filing.”

Form 990, Part VI, Section B, Line 12C

“A board member who has a remote interest in any contract considered by the board shall disclose his or her interest during a board meeting and have the disclosure noted in the official board minutes. The board members shall not vote or debate on the matter or attempt to influence any other board member to enter into the contract.in compliance with law and regulation, the chancellor shall establish administrative regulations to provide for disclosure of assets or income of board members who may be affected by their official actions, and prevent members from making or participating in the making of board decisions which may foreseeably have a material effect on their financial interest.board members shall file statements of economic interest with the filing officer identified by the administrative regulations.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, policies and regulations, informational returns and financial statements can be obtained from one or more of the following methods: via the organization's website, via an outside website or upon request.”

Filing and Contact Details

Filer

Filer Name
State Center Community College
EIN
77-0190269
Phone
5592437500
Address
1171 FULTON STREET 2ND FLOOR, FRESNO, CA 93721

Signing Officer

Name
Rico Guerrero
Title
Executive Director
Phone
5592437501
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rico Guerrero
Formed
1987
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Moore Grider & Company Llp
Address
325 E SIERRA AVE, FRESNO, CA 93710
Preparer
Denise S Hurst CPA
Phone
5594400700
Supplemental Narrative

Financial Statement Notes

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

“The endowment funds have been established to provide long-term support for the organization, including but not limited to, providing scholarships to the state community center district students.”

Part X : FIN48 Footnote

“THE FOUNDATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE FOUNDATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AND HAS BEEN DESIGNATED AS A "PUBLICLY SUPPORTED ORGANIZATION. CONTRIBUTIONS TO THE FOUNDATION ARE DEDUCTIBLE UNDER SECTION 170(c)(2).INCOME TAX RETURNS ARE FILED IN U.S. FEDERAL AND STATE OF CALIFORNIA JURISDICTIONS. TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE U.S. FEDERAL JURISDICTION FOR THREE YEARS AFTER THE RETURN IS FILED AND FOR FOUR YEARS BY THE CALIFORNIA JURISDICTION. THERE ARE CURRENTLY NO TAX YEARS UNDER EXAMINATION.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Special event expenses $65487”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special event expenses $65487”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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