Civic Intelligence

Swocc Qalicb

EIN 83-1149702 • 501(c)3 • Coos Bay, OR

Profile

To support southwestern oregon community college (swocc).

1988 Newmark AvenueCoos Bay, OR 97420

n/A

Siviq Scores

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

Liabilities / Assets

75th percentile

0.49x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

100th percentile

123.39x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

1st percentile

-789%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$180,984

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 197.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

23rd percentile

-3.1%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-1.2%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$22,957,020

Down $1,443,746 (-5.9%) from 2023

Liabilities

Flat

$11,300,000

Flat from 2023

Net Assets

Down

$11,657,020

Down $1,443,746 (-11%) from 2023

Operations
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Up

$91,578

Up $2,417 (+2.7%) from 2023

Expenses

Up

$814,253

Up $1,183 (+0.1%) from 2023

Net Income

Up

-$722,675

Up $1,234 (+0.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$30M$20M$10M$0Assets 2019: $12,329,199Liabilities 2019: $11,302,348Net Assets 2019: $1,026,8512019Assets 2020: $20,749,848Liabilities 2020: $11,314,086Net Assets 2020: $9,435,7622020Assets 2021: $25,459,994Liabilities 2021: $11,300,000Net Assets 2021: $14,159,9942021Assets 2022: $25,124,675Liabilities 2022: $11,300,000Net Assets 2022: $13,824,6752022Assets 2023: $24,400,766Liabilities 2023: $11,300,000Net Assets 2023: $13,100,7662023Assets 2025: $22,957,020Liabilities 2025: $11,300,000Net Assets 2025: $11,657,0202025

Highlighted filing

2025

Assets$22,957,020
Liabilities$11,300,000
Net Assets$11,657,020
Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

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

$10M$5.0M$0-$5.0MRevenue 2019: $1,617,749Expenses 2019: $590,898Net Income 2019: $1,026,8512019Revenue 2020: $8,599,945Expenses 2020: $191,034Net Income 2020: $8,408,9112020Revenue 2021: $4,887,245Expenses 2021: $163,013Net Income 2021: $4,724,2322021Revenue 2022: $477,319Expenses 2022: $812,638Net Income 2022: -$335,3192022Revenue 2023: $89,161Expenses 2023: $813,070Net Income 2023: -$723,9092023Revenue 2025: $91,578Expenses 2025: $814,253Net Income 2025: -$722,6752025

Highlighted filing

2025

Revenue$91,578
Expenses$814,253
Net Income-$722,675
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$22,957,020
Liabilities
$11,300,000
Net assets
$11,657,020
Revenue
$91,578
Expenses
$814,253
Net income
-$722,675
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$11.3$11.7$0.09$0.81$0.72
2023Summary only. Only limited summary data is available for this year.$24.4$11.3$13.1$0.09$0.81$0.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.1$11.3$13.8$0.48$0.81$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.5$11.3$14.2$4.89$0.16$4.72
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$11.3$9.44$8.60$0.19$8.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$11.3$1.03$1.62$0.59$1.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 23, 2026
Return Version
2024v5.5
Gross Receipts
$91,578
Mission and Program Overview

Mission

To support southwestern oregon community college (swocc).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,496,363$22,861,326▼ $635,037
Cash and Non-Interest-Bearing Accounts$183,332$95,694▼ $87,638
Total Assets$23,679,695$22,957,020▼ $722,675
Liabilities
Unsecured Notes Loans Payable$11,300,000$11,300,000→ $0
Total Liabilities$11,300,000$11,300,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,379,695$11,657,020▼ $722,675
Total Net Assets Fund Balance$12,379,695$11,657,020▼ $722,675
Total Liabilities and Net Assets / Fund Balance$23,679,695$22,957,020▼ $722,675

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$22,861,326$2,540,147$25,401,473
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Mike GaudetteDirector
Rachele LyonDirector
Antoinette PooleSecretary
Jeffrey J WhiteyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$90,512
Investment Income
$1,066
Other Revenue
$0
Change in Net Assets
$-722,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$814,253
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$635,037--$635,037
Interest$169,037--$169,037
Fees for Services Accounting$8,850--$8,850
Office Expenses-$1,329-$1,329
Total Functional Expenses$812,924$1,329$0$814,253
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“One of the directors shall be the vice president of administrative services of swocc or such other person as may be designated by the board of education of swocc (the "designated director"). If for any reason all independent director seats are vacant at the same time, such vacancies shall be filled by individuals appointed by the designated directors.”

Form 990, Part VI, Section A, Line 7B

“For resignation and removal of directors, a designated director may only be removed by the board of education of swocc.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees with authority to act on behalf of the board.”

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

“The 990 is prepared by an independent public accounting firm with information provided by the organization. The return is then reviewed by the board before being filed with the irs.”

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

“The conflict of interest policy is monitored annually by the swocc legal counsel. The policy applies to all college employees and the board of education. Any transactions that would be subject to conflicts of interest are reviewed by the college board and the legal counsel.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Additionally, the governing documents are found on the secretary of state website and the oregon department of justice website.”

Filing and Contact Details

Filer

Filer Name
Swocc Qalicb
EIN
83-1149702
Phone
5418887206
Address
1988 NEWMARK AVENUE, COOS BAY, OR 97420

Signing Officer

Name
Rachele Lyon
Title
CFO
Phone
5418887206
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachele Lyon
Formed
2018
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
2

Preparer

Firm
Cliftonlarsonallen Llp
Address
5255 EAST WILLIAMS CIRCLE SUITE, 5000, TUCSON, AZ 85711
Preparer
Jonathan Wittmann
Phone
5207903500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Raw XML Appendix392 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SUPPORT SOUTHWESTERN OREGON COMMUNITY COLLEGE (SWOCC).
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LEIGH FITZHENRY
IRS990/BooksInCareOfDetail/PhoneNum05418887222
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01988 NEWMARK AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0COOS BAY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097420
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0183332
IRS990/CashNonInterestBearingGrp/EOYAmt095694
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01066
IRS990/CYOtherExpensesAmt0814253
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt090512
IRS990/CYRevenuesLessExpensesAmt0-722675
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0814253
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt091578
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0635037
IRS990/DepreciationDepletionGrp/TotalAmt0635037
IRS990/Desc0TO SUPPORT SOUTHWESTERN OREGON COMMUNITY COLLEGE BY PROVIDING FOR THE FINANCING AND CONSTRUCTION OF THE COLLEGE'S NEW HEALTH AND SCIENCE BUILDING.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0812924
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt08850
IRS990/FeesForServicesAccountingGrp/TotalAmt08850
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt363219
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFFREY J WHITEY
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE GAUDETTE
IRS990/Form990PartVIISectionAGrp/PersonNm2ANTOINETTE POOLE
IRS990/Form990PartVIISectionAGrp/PersonNm3RACHELE LYON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3117765
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt091578
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ProgramServicesAmt0169037
IRS990/InterestGrp/TotalAmt0169037
IRS990/InvestmentIncomeGrp/ExclusionAmt01066
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01066
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02540147
IRS990/LandBldgEquipBasisNetGrp/BOYAmt023496363
IRS990/LandBldgEquipBasisNetGrp/EOYAmt022861326
IRS990/LandBldgEquipCostOrOtherBssAmt025401473
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SUPPORT SOUTHWESTERN OREGON COMMUNITY COLLEGE (SWOCC).
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt012379695
IRS990/NetAssetsOrFundBalancesEOYAmt011657020
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt012379695
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt011657020
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01329
IRS990/OfficeExpensesGrp/TotalAmt01329
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RACHELE LYON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0BUILDING RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt090512
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt090512
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02188
IRS990/PYOtherExpensesAmt0813772
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt090513
IRS990/PYRevenuesLessExpensesAmt0-721071
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0813772
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt092701
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-722675
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt090512
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ENTITY, SOUTHWESTERN OREGON COMMUNITY COLLEGE, IS A GOVERNMENTAL INSTITUTION THEREFORE DOES NOT HAVE A DETERMINATION LETTER.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE SUPPORTED ORGANIZATIONS PRESIDENT IS IN CHARGE OF APPOINTING THE FUND MANAGER TO HANDLE THE INVESTMENTS FOR SWOCC QALICB.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ESTABLISHMENT OF THE CORPORATION IS THE RESULT OF THE COLLEGE SECURING ADDITIONAL FINANCING OF NEW MARKETS TAX CREDITS FOR THE CONSTRUCTION OF THE HEALTH AND SCIENCE TECHNOLOGY BUILDING. THE SWOCC QALICB WAS FORMED AS A 501(C)(3), SPECIFICALLY A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION. IT WAS ESTABLISHED AS A LESSOR, THE HOLDER OF A LEASEHOLD AGREEMENT WITH THE COLLEGE. THE LEASEHOLD PERTAINS TO THE NEW HEALTH & SCIENCE TECHNOLOGY BUILDING. BASICALLY THE COLLEGE OWNS FEE TITLE TO THE PROPERTY AND CONSTRUCTION OF THE BUILDING AS A GROUND LEASE, THE QALICB IS THE LESSEE. WHEN THE BUILDING IS COMPLETED AND APPROVED FOR OCCUPANCY THE QALICB WILL THEN SUBLEASE THE BUILDING BACK TO THE COLLEGE. THE LEASES WILL EXPIRE SIXTY-FIVE YEARS AFTER THE EFFECTIVE DATE OF JUNE 25, 2019 UNLESS TERMINATED SOONER.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 1C:
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0936015621
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0812924
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SOUTHWESTERN OREGON COMMUNITY COLLEGE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0812924
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt022861326
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02540147
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt025401473
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022861326
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0117765
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt031769
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt031450
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0180984
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION IS PAID BY THE COMMUNITY COLLEGE AND IS APPROVED THROUGH THE ANNUAL BUDGETING PROCESS USING AN EXISTING SALARY SCHEDULE FOR MANAGEMENT. ADMINISTRATIVE PROCEDURE 7700 COMPENSATION OUTLINES THE COMPENSATION PRACTICES FOR THE COLLEGE. COLA ADJUSTMENTS ARE MADE IF THE BUDGET ALLOWS. IN 2019 THE OREGON PAY EQUITY ACT REQUIRED AN INTERNAL PAY EQUITY STUDY TO BE COMPLETED FOR ALL POSITIONS. THE PRESIDENT'S POSITION WAS REVIEWED AT THAT TIME AND IS INCREASED BY ONE STEP EACH JULY 1 PER OUR ADMINISTRATIVE PROCEDURE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONE OF THE DIRECTORS SHALL BE THE VICE PRESIDENT OF ADMINISTRATIVE SERVICES OF SWOCC OR SUCH OTHER PERSON AS MAY BE DESIGNATED BY THE BOARD OF EDUCATION OF SWOCC (THE "DESIGNATED DIRECTOR"). IF FOR ANY REASON ALL INDEPENDENT DIRECTOR SEATS ARE VACANT AT THE SAME TIME, SUCH VACANCIES SHALL BE FILLED BY INDIVIDUALS APPOINTED BY THE DESIGNATED DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR RESIGNATION AND REMOVAL OF DIRECTORS, A DESIGNATED DIRECTOR MAY ONLY BE REMOVED BY THE BOARD OF EDUCATION OF SWOCC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM WITH INFORMATION PROVIDED BY THE ORGANIZATION. THE RETURN IS THEN REVIEWED BY THE BOARD BEFORE BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS MONITORED ANNUALLY BY THE SWOCC LEGAL COUNSEL. THE POLICY APPLIES TO ALL COLLEGE EMPLOYEES AND THE BOARD OF EDUCATION. ANY TRANSACTIONS THAT WOULD BE SUBJECT TO CONFLICTS OF INTEREST ARE REVIEWED BY THE COLLEGE BOARD AND THE LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE GOVERNING DOCUMENTS ARE FOUND ON THE SECRETARY OF STATE WEBSITE AND THE OREGON DEPARTMENT OF JUSTICE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SOUTHWESTERN OREGON COMMUNITY COLLEGE
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt022957020
IRS990/TotalAssetsGrp/BOYAmt023679695
IRS990/TotalAssetsGrp/EOYAmt022957020
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01329
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0812924
IRS990/TotalFunctionalExpensesGrp/TotalAmt0814253
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011300000
IRS990/TotalLiabilitiesEOYAmt011300000
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IRS990/TotalLiabilitiesGrp/EOYAmt011300000
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011657020
IRS990/TotalOtherCompensationAmt063219
IRS990/TotalProgramServiceExpensesAmt0812924
IRS990/TotalProgramServiceRevenueAmt090512
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01066
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090512
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091578
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
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IRS990/TotReportableCompRltdOrgAmt0117765
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt011300000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt011300000
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd097420
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHELE LYON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum05418887206
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SWOCC QALICB
ReturnHeader/Filer/BusinessNameControlTxt0SWOC
ReturnHeader/Filer/EIN0831149702
ReturnHeader/Filer/PhoneNum05418887206
ReturnHeader/Filer/USAddress/AddressLine1Txt01988 NEWMARK AVENUE
ReturnHeader/Filer/USAddress/CityNm0COOS BAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097420
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05255 EAST WILLIAMS CIRCLE SUITE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt05000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUCSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085711
ReturnHeader/PreparerPersonGrp/PhoneNum05207903500
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JONATHAN WITTMANN
ReturnHeader/ReturnTs02026-01-27T10:58:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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