Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
Front Range Community College Foundation for Educ Excellence
990 • Fiscal year 2024 • EIN 84-1311148
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
19th percentile
Higher debt load relative to revenue than 19% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Balance Sheet
Assets
Down$6,236,540
Down $298,163 (-4.6%) from 2023
Net Assets
Down$6,190,122
Down $335,197 (-5.1%) from 2023
Liabilities
Up$46,418
Up $37,034 (+395%) from 2023
Revenue And Expenses
Revenue
Down$2,002,351
Down $828,708 (-29%) from 2023
Expenses
Up$2,578,550
Up $896,414 (+53%) from 2023
Net Income
Down-$576,199
Down $1,725,122 (-150%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Nov 5, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $2,025,578
Mission and Program Overview
Mission
To advance the mission of front range community college by providing resources of time, expertise, and financial support to augment the state of colorado funding and thereby create, sustain or strengthen current and emerging centers of educational excellence for the students and communities served.
The organization's mission is to advance the mission of front range community college by providing resources of time, expertise, and financial support to augment the state of colorado funding and thereby create, sustain or strengthen current and emerging centers of educational excellence for the students and communities served.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,006,009 | $4,507,762 | ▲ $501,753 |
| Savings and Temporary Cash Investments | $1,828,263 | $1,550,829 | ▼ $277,434 |
| Pledges and Grants Receivable | $700,431 | $173,246 | ▼ $527,185 |
| Prepaid Expenses and Deferred Charges | - | $4,703 | - |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $6,534,703 | $6,236,540 | ▼ $298,163 |
| Liabilities | |||
| Grants Payable | - | $42,749 | - |
| Accounts Payable and Accrued Expenses | $9,384 | $3,669 | ▼ $5,715 |
| Total Liabilities | $9,384 | $46,418 | ▲ $37,034 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $6,062,186 | $5,512,691 | ▼ $549,495 |
| Net Assets Without Donor Restrictions | $463,133 | $677,431 | ▲ $214,298 |
| Total Net Assets Fund Balance | $6,525,319 | $6,190,122 | ▼ $335,197 |
| Total Liabilities and Net Assets / Fund Balance | $6,534,703 | $6,236,540 | ▼ $298,163 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $17,175 | $17,175 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $2,261,421 | $208,109 | ▲ $267,790 | $45,940 | $2,691,380 |
| 2022 | $2,215,330 | $49,037 | ▲ $35,414 | $38,360 | $2,261,421 |
| 2021 | $1,932,240 | $390,225 | ▼ $62,275 | $44,860 | $2,215,330 |
| 2020 | $1,711,414 | $147,288 | ▲ $107,948 | $34,410 | $1,932,240 |
| 2019 | $920,943 | $685,550 | ▲ $123,296 | $18,375 | $1,711,414 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Ryan Tharp | President |
| Brandon Hll | Director |
| Heidi Williams | Director |
| James Wedding | Director |
| Kyle Archer | Director |
| Michelle Ellison | Director |
| Narciso Gariby | Director |
| Sid Simonson | Director |
| Suzanne Miller | Director |
| Terry Dye | Director |
| Tom Cassady | Director |
| Beryl Durazo | Executive Director |
| Katherine Kimball | Secretary |
| Rick Samson | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,718,889
- Program Service Revenue
- $0
- Investment Income
- $236,419
- Other Revenue
- $47,043
- All Other Contributions
- $1,255,215
- Change in Net Assets
- $-576,199
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,981,739
- Revenue Not Reported on Financial Statements
- $20,612
- Revenue Not Reported on Form 990
- $732,472
- Total Revenue per Audited Statements
- $2,714,211
- Total Revenue per Form 990
- $2,002,351
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $2,351,091 |
| Other Expenses | $227,459 |
| Total Fundraising Expense | $67,702 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $1,224,156 | - | - | $1,224,156 |
| Grants to Domestic Orgs | $1,126,935 | - | - | $1,126,935 |
| All Other Expenses | $46,908 | $46,908 | $62,543 | $156,359 |
| Fees for Services Accounting | - | $46,415 | - | $46,415 |
| Travel | - | $16,370 | $2,730 | $19,100 |
| Information Technology | - | $1,454 | $2,429 | $3,883 |
| Insurance | - | $1,702 | - | $1,702 |
| Total Functional Expenses | $2,397,999 | $112,849 | $67,702 | $2,578,550 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,049,408 |
| Total Expenses per Form 990 | $2,578,550 |
| Expenses per Audited Statements | $2,557,938 |
| Expenses Not Reported on Form 990 | $491,470 |
| Expenses Not Reported on Financial Statements | $20,612 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Front Range Community College | Westminster, CO | State of Colorado | Operational and Other Support for Front Range Community College. | $1,126,935 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $65,013 |
| Fundraising Direct Expenses | $17,970 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Tournament | $65,013 | $65,013 | $17,970 | $47,043 |
| Total Events | $65,013 | $65,013 | $17,970 | $47,043 |
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
- 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
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1A
“The executive committee oversees the organization's business and decision making. The executive committee is comprised of five voting members, which includes the board chair, the board vice-chair, the secretary, the treasurer, and one additional director appointed by the board. Additionally, the front range community college president and the executive director shall be non-voting advisory members of the executive committee> the executive committee shall: (a) perform the duties and have the responsibilities and authority of the board between the regular meetings of such board; (b) evaluate all significant matters relating to the operations of the foundation and make recommendations to the board; (c) perform such other duties and exercise authority to act on behalf of the foundation as delegated to it by the board. Membership of the executive committee shall serve until his or her term as director is complete, resigns, or is removed from the committee.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is reviewed by the executive board and finance committee of the foundation before filing with the irs. In addition, a copy of the form 990 is provided to the entire governing body for their review and approval before filing.”
Form 990, Part VI, Section B, Line 12C
“Conflict of interest forms are distributed annually at the board of directors meeting. Follow up is done individually with members not in attendance at the meeting. If any person who is a director or officer of the foundation is aware that the foundation is about to enter into any business transaction directly or indirectly with himself/herself, or any member of his/her family, or any entity in which he/she has a legal, equitable, or fiduciary interest, partner, beneficiary, or trustee, such person shall: (a) immediately inform those charged with approving the transaction on behalf of the foundation of his/her interest or position, (b) aid the persons charged with making the decision by disclosing any material facts within his/her knowledge that bear on the advisability of such transaction from the standpoint of the foundation, and (c) not be entitled to vote on the decision to enter into such transaction.”
Form 990, Part VI, Section B, Line 15
“The compensation paid to the executive director is paid for by front range community college, an affiliated organization. Front range community college has policies and procedures in place that are used to evaluate and establish compensation amounts for the executive director. The executive director's services are treated as in-kind expenses, and thus the foundation has no reimbursed compensation expenses.”
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.”
Filing and Contact Details
Filer
- Filer Name
- Front Range Community College Foundation
- EIN
- 84-1311148
- Phone
- 3034045238
- Address
- 3645 W 112TH AVE, WESTMINSTER, CO 80031
Signing Officer
- Name
- Beryl Durazo
- Title
- Executive Director
- Phone
- 3034045238
- Signed
- 2024-11-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Beryl Durazo
- Formed
- 1994
- Legal Domicile
- Co
- Voting Board Members
- 15
- Independent Board Members
- 15
- Employees
- 0
- Volunteers
- 275
Preparer
- Firm
- Wipfli Llp
- Address
- 3615 DELGANY ST SUITE 500, DENVER, CO 80216
- Preparer
- Leanna Velotta Ea
- Phone
- 3037590089
Supplemental Narrative
Financial Statement Notes
PART V, LINE 4:
“The foundation's endowment consists of funds established by donors to provide annual funding for specific programs and scholarships. The endowment also includes certain unrestricted net assets designated for endowment by the board of directors.”
PART X, LINE 2:
“The foundation is organized and has been recognized by the irs as exempt from federal income taxes under section 501(c)(3) of the internal revenue code and comparable state law as a charitable organization, whereby only unrelated business income, as defined by section 509(a)(1) of the code is subject to federal income tax. The foundation currently has no unrelated business income and has not filed an exempt organization business income tax return (form 990-t) with the irs. Accordingly, no provision for income taxes is made in these financial statements. The foundation follows the requirements for uncertain income tax positions as required by the financial accounting standards board accounting standards codification (fasb asc) section asc 740-10. The standard prescribes a comprehensive model for how an organization should recognize, measure, present, and disclose in the financial statements uncertain tax positions the organization has taken or expects to take on a tax return. The foundation's income tax filings are subject to audit by various taxing authorities. In evaluating the foundation's tax provisions and accruals, interpretations and tax planning strategies are considered. The foundation believes their estimates are appropriate based on current facts and circumstances and have not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at june 30, 2023 or june 20, 2022.”
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| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 17970 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 65013 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -5257 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GovernmentGrantsAmt | 0 | 463674 |
| IRS990/GrantAmt | 0 | 634320 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 42749 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 1224156 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 1224156 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1126935 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1126935 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2025578 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 2429 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1454 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3883 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1702 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1702 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 241676 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 241676 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4006009 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4507762 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 17175 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 17175 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 5257 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ADVANCE THE MISSION OF FRONT RANGE COMMUNITY COLLEGE BY PROVIDING RESOURCES OF TIME, EXPERTISE, AND FINANCIAL SUPPORT TO AUGMENT THE STATE OF COLORADO FUNDING AND THEREBY CREATE, SUSTAIN OR STRENGTHEN CURRENT AND EMERGING CENTERS OF EDUCATIONAL EXCELLENCE FOR THE STUDENTS AND COMMUNITIES SERVED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6525319 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6190122 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -5257 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -5257 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 47043 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 47043 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 241002 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 463133 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 677431 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 700431 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 173246 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4703 |
| IRS990/PrincipalOfficerNm | 0 | BERYL DURAZO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EDUCATION SUPPORT AND AWARENESS: ENHANCE ACADEMIC PROGRAMS AND ACTIVITIES AT FRONT RANGE COMMUNITY COLLEGE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1763679 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 1716771 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2679767 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1610237 |
| IRS990/PYInvestmentIncomeAmt | 0 | 109349 |
| IRS990/PYOtherExpensesAmt | 0 | 71899 |
| IRS990/PYOtherRevenueAmt | 0 | 41943 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1148923 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1682136 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2831059 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -576199 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1828263 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1550829 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1718889 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2679767 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2221361 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1975168 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3624632 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 12219817 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 491470 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 415963 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 419644 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 340785 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 393748 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 2061610 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 236419 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 109349 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 56527 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 39510 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 40150 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 481955 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.96740 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98010 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 14281427 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2210359 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3095730 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2641005 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2315953 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4018380 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 14281427 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 14763382 |
| 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 | 1 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2261421 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 208109 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 2691380 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 267790 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 45940 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2215330 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 49037 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2261421 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 35414 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 38360 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1932240 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 390225 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2215330 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -62275 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 44860 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1711414 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 147288 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1932240 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 107948 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 34410 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 920943 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 685550 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1711414 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 123296 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 18375 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 491470 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 491470 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 17175 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 17175 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 491470 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 20612 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2557938 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 20612 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 20612 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 241002 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 732472 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 20612 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1981739 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED BY DONORS TO PROVIDE ANNUAL FUNDING FOR SPECIFIC PROGRAMS AND SCHOLARSHIPS. THE ENDOWMENT ALSO INCLUDES CERTAIN UNRESTRICTED NET ASSETS DESIGNATED FOR ENDOWMENT BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION IS ORGANIZED AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE FOUNDATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THESE FINANCIAL STATEMENTS. THE FOUNDATION FOLLOWS THE REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (FASB ASC) SECTION ASC 740-10. THE STANDARD PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE IN THE FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE FOUNDATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE FOUNDATION'S TAX PROVISIONS AND ACCRUALS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE FOUNDATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES AND HAVE NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023 OR JUNE 20, 2022. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2578550 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2002351 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2714211 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3049408 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 17970 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GOLF TOURNAMENT |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 65013 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 65013 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 65013 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 65013 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 47043 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 17970 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 17970 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 1224156 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 1126935 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | STATE OF COLORADO |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | OPERATIONAL AND OTHER SUPPORT FOR FRONT RANGE COMMUNITY COLLEGE. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | FRONT RANGE COMMUNITY COLLEGE |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 841001037 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 3645 W 112TH AVENUE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | WESTMINSTER |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 80031 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION USES A THIRD PARTY SOFTWARE SYSTEM CALLED ACADEMIC WORKS. THE STUDENTS APPLY FOR SCHOLARSHIPS VIA ACADEMIC WORKS. THE LINK IS ALWAYS ON THE WWW.FRONTRANGE.EDU WEBSITE. SCHOLARSHIP APPLICATIONS ARE TAKEN FROM DECEMBER 1ST THROUGH MARCH 1ST OF THE FOLLOWING YEAR. ALL COMPLETED APPLICATIONS ARE SCORED BY VOLUNTEERS TO THE FOUNDATION. EACH APPLICANT IS SCORED BY AT LEAST TWO SEPARATE INDIVIDUALS. THE SYSTEM PUTS THE TOP SCORERS AT THE TOP OF THE LISTINGS. THE FOUNDATION STAFF AWARD THE TOP SCORERS OF THE SCHOLARSHIPS. ALL SCHOLARSHIP AMOUNTS ARE DIVIDED IN HALF AND AWARDED EACH SEMESTER (FALL AND SPRING SEMESTERS) AND MOST OF THESE AWARDS ARE PLACED IN THE STUDENTS FINANCIAL AID ACCOUNT BY FINANCIAL AID, SO MONEY IS NOT DIRECTLY GIVEN TO THE STUDENTS. ALL SCHOLARSHIP RECIPIENTS ARE REQUIRED TO PARTICIPATE IN THE SCHOLAR SUCCESS PROGRAM WHICH MONITORS THE CREDITS THAT THEY ARE ENROLLED IN, THE PROGRAM THEY ARE ENROLLED IN AND THE STUDENT'S GPA. EACH STUDENT IS REQUIRED TO SUBJECT A MID-TERM GRADE REPORT FROM EACH OF THEIR INSTRUCTORS. IF STUDENTS FAIL TO MEET SCHOLARSHIP REQUIREMENTS, THEY LOSE THE REMAINDER OF THEIR SCHOLARSHIP FUNDS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE COMMITTEE OVERSEES THE ORGANIZATION'S BUSINESS AND DECISION MAKING. THE EXECUTIVE COMMITTEE IS COMPRISED OF FIVE VOTING MEMBERS, WHICH INCLUDES THE BOARD CHAIR, THE BOARD VICE-CHAIR, THE SECRETARY, THE TREASURER, AND ONE ADDITIONAL DIRECTOR APPOINTED BY THE BOARD. ADDITIONALLY, THE FRONT RANGE COMMUNITY COLLEGE PRESIDENT AND THE EXECUTIVE DIRECTOR SHALL BE NON-VOTING ADVISORY MEMBERS OF THE EXECUTIVE COMMITTEE> THE EXECUTIVE COMMITTEE SHALL: (A) PERFORM THE DUTIES AND HAVE THE RESPONSIBILITIES AND AUTHORITY OF THE BOARD BETWEEN THE REGULAR MEETINGS OF SUCH BOARD; (B) EVALUATE ALL SIGNIFICANT MATTERS RELATING TO THE OPERATIONS OF THE FOUNDATION AND MAKE RECOMMENDATIONS TO THE BOARD; (C) PERFORM SUCH OTHER DUTIES AND EXERCISE AUTHORITY TO ACT ON BEHALF OF THE FOUNDATION AS DELEGATED TO IT BY THE BOARD. MEMBERSHIP OF THE EXECUTIVE COMMITTEE SHALL SERVE UNTIL HIS OR HER TERM AS DIRECTOR IS COMPLETE, RESIGNS, OR IS REMOVED FROM THE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 IS REVIEWED BY THE EXECUTIVE BOARD AND FINANCE COMMITTEE OF THE FOUNDATION BEFORE FILING WITH THE IRS. IN ADDITION, A COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE GOVERNING BODY FOR THEIR REVIEW AND APPROVAL BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CONFLICT OF INTEREST FORMS ARE DISTRIBUTED ANNUALLY AT THE BOARD OF DIRECTORS MEETING. FOLLOW UP IS DONE INDIVIDUALLY WITH MEMBERS NOT IN ATTENDANCE AT THE MEETING. IF ANY PERSON WHO IS A DIRECTOR OR OFFICER OF THE FOUNDATION IS AWARE THAT THE FOUNDATION IS ABOUT TO ENTER INTO ANY BUSINESS TRANSACTION DIRECTLY OR INDIRECTLY WITH HIMSELF/HERSELF, OR ANY MEMBER OF HIS/HER FAMILY, OR ANY ENTITY IN WHICH HE/SHE HAS A LEGAL, EQUITABLE, OR FIDUCIARY INTEREST, PARTNER, BENEFICIARY, OR TRUSTEE, SUCH PERSON SHALL: (A) IMMEDIATELY INFORM THOSE CHARGED WITH APPROVING THE TRANSACTION ON BEHALF OF THE FOUNDATION OF HIS/HER INTEREST OR POSITION, (B) AID THE PERSONS CHARGED WITH MAKING THE DECISION BY DISCLOSING ANY MATERIAL FACTS WITHIN HIS/HER KNOWLEDGE THAT BEAR ON THE ADVISABILITY OF SUCH TRANSACTION FROM THE STANDPOINT OF THE FOUNDATION, AND (C) NOT BE ENTITLED TO VOTE ON THE DECISION TO ENTER INTO SUCH TRANSACTION. |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $6,236,540
- Liabilities
- $46,418
- Net assets
- $6,190,122
- Revenue
- $2,002,351
- Expenses
- $2,578,550
- Net income
- -$576,199