Civic Intelligence

Pima Community College Foundation Inc

EIN 86-0345089 • 501(c)3 • Tucson, AZ

Profile

To support pima community college by promoting increased understanding, involvement and support among key community partners.

4905C E Broadway Blvd Ste 246Tucson, AZ 85606

www.pima.edu/FOUNDATION

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.04x

Higher debt load relative to revenue than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

10.0%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$19,019,979

Up $3,084,265 (+19%) from 2024

Liabilities

Up

$706,379

Up $510,219 (+260%) from 2024

Net Assets

Up

$18,313,600

Up $2,574,046 (+16%) from 2024

Revenue

Up

$5,615,561

Up $992,881 (+21%) from 2024

Expenses

Up

$3,842,948

Up $69,412 (+1.8%) from 2024

Net Income

Up

$1,772,613

Up $923,469 (+109%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $6,492,697Liabilities 2010: $594,297Net Assets 2010: $5,898,4002010Assets 2011: $7,325,608Liabilities 2011: $660,590Net Assets 2011: $6,665,0182011Assets 2012: $7,236,865Liabilities 2012: $653,983Net Assets 2012: $6,582,8822012Assets 2013: $7,446,245Liabilities 2013: $633,589Net Assets 2013: $6,812,6562013Assets 2014: $8,156,620Liabilities 2014: $595,979Net Assets 2014: $7,560,6412014Assets 2015: $8,498,247Liabilities 2015: $1,064,387Net Assets 2015: $7,433,8602015Assets 2016: $8,717,891Liabilities 2016: $1,083,837Net Assets 2016: $7,634,0542016Assets 2017: $8,156,026Liabilities 2017: $98,335Net Assets 2017: $8,057,6912017Assets 2018: $7,906,352Liabilities 2018: $111,331Net Assets 2018: $7,795,0212018Assets 2019: $7,678,841Liabilities 2019: $165,676Net Assets 2019: $7,513,1652019Assets 2020: $7,791,413Liabilities 2020: $261,061Net Assets 2020: $7,530,3522020Assets 2021: $13,259,798Liabilities 2021: $433,417Net Assets 2021: $12,826,3812021Assets 2022: $12,993,874Liabilities 2022: $604,462Net Assets 2022: $12,389,4122022Assets 2023: $13,758,059Liabilities 2023: $197,926Net Assets 2023: $13,560,1332023Assets 2024: $15,935,714Liabilities 2024: $196,160Net Assets 2024: $15,739,5542024Assets 2025: $19,019,979Liabilities 2025: $706,379Net Assets 2025: $18,313,6002025

Highlighted filing

2025

Assets$19,019,979
Liabilities$706,379
Net Assets$18,313,600

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $847,2202010Expenses 2011: $819,4412011Expenses 2012: $791,0812012Expenses 2013: $800,1132013Revenue 2014: $1,328,839Expenses 2014: $1,019,246Net Income 2014: $309,5932014Revenue 2015: $1,369,976Expenses 2015: $963,854Net Income 2015: $406,1222015Revenue 2016: $1,600,469Expenses 2016: $792,632Net Income 2016: $807,8372016Revenue 2017: $1,135,050Expenses 2017: $1,038,258Net Income 2017: $96,7922017Revenue 2018: $1,707,477Expenses 2018: $2,055,160Net Income 2018: -$347,6832018Revenue 2019: $1,463,442Expenses 2019: $1,722,213Net Income 2019: -$258,7712019Revenue 2020: $1,576,961Expenses 2020: $1,313,474Net Income 2020: $263,4872020Revenue 2021: $5,185,028Expenses 2021: $968,003Net Income 2021: $4,217,0252021Revenue 2022: $3,484,793Expenses 2022: $2,104,576Net Income 2022: $1,380,2172022Revenue 2023: $4,203,453Expenses 2023: $3,379,023Net Income 2023: $824,4302023Revenue 2024: $4,622,680Expenses 2024: $3,773,536Net Income 2024: $849,1442024Revenue 2025: $5,615,561Expenses 2025: $3,842,948Net Income 2025: $1,772,6132025

Highlighted filing

2025

Revenue$5,615,561
Expenses$3,842,948
Net Income$1,772,613

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.0$0.71$18.3$5.62$3.84$1.77
2024Detailed filing. Detailed filing data is available for this year.$15.9$0.20$15.7$4.62$3.77$0.85
2023Detailed filing. Detailed filing data is available for this year.$13.8$0.20$13.6$4.20$3.38$0.82
2022Detailed filing. Detailed filing data is available for this year.$13.0$0.60$12.4$3.48$2.10$1.38
2021Detailed filing. Detailed filing data is available for this year.$13.3$0.43$12.8$5.19$0.97$4.22
2020Detailed filing. Detailed filing data is available for this year.$7.79$0.26$7.53$1.58$1.31$0.26
2019Detailed filing. Detailed filing data is available for this year.$7.68$0.17$7.51$1.46$1.72$0.26
2018Detailed filing. Detailed filing data is available for this year.$7.91$0.11$7.80$1.71$2.06$0.35
2017Detailed filing. Detailed filing data is available for this year.$8.16$0.10$8.06$1.14$1.04$0.10
2016Detailed filing. Detailed filing data is available for this year.$8.72$1.08$7.63$1.60$0.79$0.81
2015Detailed filing. Detailed filing data is available for this year.$8.50$1.06$7.43$1.37$0.96$0.41
2014Detailed filing. Detailed filing data is available for this year.$8.16$0.60$7.56$1.33$1.02$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.45$0.63$6.81$0.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.24$0.65$6.58$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.33$0.66$6.67$0.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.49$0.59$5.90$0.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 24, 2026
Return Version
2024v5.0
Gross Receipts
$11,342,849
Mission and Program Overview

Mission

Pima foundation champions pima community college by initiating and cultivating relationships that contribute to the success of the college and its students.

We nurture relationships and amplify resources for lasting positive impact as the philanthropic partner to pima community college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,247,393$17,185,748▲ $1,938,355
Savings and Temporary Cash Investments$238,395$1,120,457▲ $882,062
Pledges and Grants Receivable$266,619$617,425▲ $350,806
Investments Other Securities$163,758$75,353▼ $88,405
Prepaid Expenses and Deferred Charges$16,781$18,935▲ $2,154
Land, Buildings, and Equipment, Net$2,768$2,061▼ $707
Total Assets$15,935,714$19,019,979▲ $3,084,265
Liabilities
Accounts Payable and Accrued Expenses$196,160$706,379▲ $510,219
Total Liabilities$196,160$706,379▲ $510,219
Net Assets / Fund Balance
Net Assets With Donor Restrictions$14,067,877$15,554,354▲ $1,486,477
Net Assets Without Donor Restrictions$1,671,677$2,759,246▲ $1,087,569
Total Net Assets Fund Balance$15,739,554$18,313,600▲ $2,574,046
Total Liabilities and Net Assets / Fund Balance$15,935,714$19,019,979▲ $3,084,265

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,061$1,521$3,582

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,823,928$450,209▲ $1,061,462$285,504$10,050,095
2023$7,199,441$1,188,924▲ $778,387$38,862$9,127,890
2022$6,820,779$758,510▲ $438,171$310,244$7,707,216
2021$7,997,718$137,661▼ $1,141,429$173,171$6,820,779
2020$6,176,795$115,305▲ $1,254,040$-451,578$7,997,718
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marcy Euler Med CfrePresidentFT$148,211$12,758$160,969

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,014,202
Program Service Revenue
$600,000
Investment Income
$1,039,900
Other Revenue
$-38,541
All Other Contributions
$3,965,832
Change in Net Assets
$1,772,613

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Boats and Planes3$261,150Fair Market Value (FMV)
Cars and Other Vehicles2$101,500Fair Market Value (FMV)
Other Non Cash Contri Table38$101,010Fair Market Value (FMV)
Works of Art3$33,800Fair Market Value (FMV)
Other Non Cash Contri Table1$12,000Fair Market Value (FMV)
Total Noncash Contributions47$509,460-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,526,291
Revenue Not Reported on Financial Statements
$89,270
Revenue Not Reported on Form 990
$902,044
Total Revenue per Audited Statements
$6,428,335
Total Revenue per Form 990
$5,615,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,326,896
Grants and Similar Amounts Paid$764,185
Salaries, Compensation, and Employee Benefits$751,867
Total Fundraising Expense$282,246
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$629,185--$629,185
Other Salaries and Wages$196,203$147,152$147,152$490,507
Current Officers, Directors, Trustees, and Key Employees$67,861$50,896$50,896$169,653
Grants to Domestic Individuals$135,000--$135,000
Fees for Service Investment Mgmnt Fees-$89,270-$89,270
Payroll Taxes$19,278$14,458$14,458$48,194
Information Technology$11,435$19,791$9,863$41,089
Advertising$18,467-$18,467$36,934
Other Employee Benefits$12,570$9,428$9,428$31,426
Office Expenses$435$26,631$2,203$29,269
Fees for Services Accounting-$26,120-$26,120
Conferences and Meetings$21,459$4,050$506$26,015
Pension Plan Contributions$4,835$3,626$3,626$12,087
Other Expenses$9,829$5,877$250$10,079
All Other Expenses$6,920$1,946$74$8,940
Insurance-$5,856-$5,856
Fees for Services Other$1,060$796$796$2,652
Depreciation Depletion-$707-$707
Total Functional Expenses$3,148,581$412,121$282,246$3,842,948

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,854,289
Total Expenses per Form 990$3,842,948
Expenses per Audited Statements$3,753,678
Expenses Not Reported on Form 990$100,611
Expenses Not Reported on Financial Statements$89,270
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pima Community CollegeTucson, AZ115Scholarship Awards$629,185
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$81,250
Fundraising Gross Income$42,709
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pcc Golf Tourna$34,890$23,135$34,890$-11,755
Events Over 5k$26,270$8,800$26,270$-17,470
Total Events$81,250$42,709$81,250$-38,541
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

A draft copy of the 990 is provided to the foundation board to review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The organization requires all officers, directors and key employees to sign that they have read and understand the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

As an employee of the pima community college foundation, the president is subject to evaluation procedures and pay scales as determined by the pccf board of directors executive committe. In spring 2025, a third party was engaged to conduct a compensation study to determine appropriate salary for the position as compared to the market and job responsibilities. At the end of each year, the president's performance is evaluated by the chair of the foundation board of directors and goals are set for the coming year that reflect the needs of the college as articulated by the chancellor.

Form 990, Page 6, Part VI, Line 15B

Employees of the pima community college foundation are hired as follows: president - by the board of directors; other employees - by the president of the foundation. At the end of each year, employee performance is evaluated by the president of the foundation and goals are set for the coming year that reflect the appropriate distribution of responsibilities within the specific job description.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflicts of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pima Community College Foundation
EIN
86-0345089
Phone
5202064646
Address
4905C E BROADWAY BLVD STE 246, TUCSON, AZ 85606

Signing Officer

Name
Marcy Euler Med Cfre
Title
President
Phone
5202064646
Signed
2026-02-24

Organization Details

Principal Officer
Marcy Euler Med Cfre
Formed
1977
Legal Domicile
Az
Voting Board Members
16
Independent Board Members
16
Employees
10
Volunteers
18

Preparer

Firm
Ludwig Klewer & Rudner Pllc
Address
4783 E CAMP LOWELL DR, TUCSON, AZ 85712
Preparer
Julie S Klewer CPA
Phone
5205450500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Since 1977, the pima community college foundation has assisted pima community college in responding to the various needs of the people of pima county, arizona. Philanthropic contributions secured by the foundation for the benefit of the college support student scholarships, program enhancements and capital improvements, which in turn maximize the college's potential for providing access, success and excellence in the educational, social, and cultural development of our citizens. During the year ended june 30, 2025, the foundation celebrated the following achievements: 1.scholarship distributions to students totaled nearly 765,000. Program support to college departments equaled approximately 1,500,000. 2.foundation assets reached and exceeded 18 million 3.introduced weekly podcast "pima voices" to amplify the impact of pcc across the community. A weekly blog was also initiated, covering unique topics.

Form 990, Part XI, Line 9

Special event revenue 81,250 special event expense -81,250

Financial Statement Notes

Schedule D, Page 3, Part X

The foundation is a nonprofit organization and is exempt from federal income tax under internal revenue code (irc) section 501(c)(3), therefore, no provision has been made for income taxes in the accompanying financial statements. The foundation is classified as other than a private foundation under section 509(a) of the irc. There were no taxes paid by the foundation during the year ended june 30, 2025. The foundation's policy is to disclose or recognize income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax positions. As of june 30, 2025, there were no uncertain tax positions that are potentially material. Ln addition, management is not aware of any matters which would cause the foundation to lose its tax-exempt status.

Schedule D, Page 4, Part XI, Line 2D

Special event revenue 81,250

Schedule D, Page 4, Part XII, Line 2D

Special event expense 81,250

Schedule D, Page 4, Part XIII

Part v line 1a the current year beginning balance variance from the prior year ending balance is due to reclassification of releases and funds that were incorrectly classified in the prior year. The reclassification had no effect on the change in net assets for the year ended june 30, 2025. (303,962)

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