Civic Intelligence

Lower Columbia College Foundation

990 • Fiscal year 2023 • EIN 91-0975957

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 18, 2024

Organization ProfileWWW.LOWERCOLUMBIA.EDU/FOUNDATION
1600 Maple StLongview, WA 98632

(360) 442-2130

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

8th percentile

0.02x

Higher debt load relative to revenue than 8% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

89th percentile

46%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

52nd percentile

$263,999

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

8.0%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$25,422,146

Up $2,954,254 (+13%) from 2022

Net Assets

Up

$25,358,921

Up $2,958,776 (+13%) from 2022

Liabilities

Down

$63,225

Down $4,522 (-6.7%) from 2022

Revenue And Expenses
Liabilities / Revenue8th percentileNet Margin89th percentile

Revenue

Up

$3,282,808

Up $242,618 (+8.0%) from 2022

Expenses

Up

$1,763,407

Up $317,552 (+22%) from 2022

Net Income

Down

$1,519,401

Down $74,934 (-4.7%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$40M$30M$20M$10M$0Assets 2011: $12,020,147Liabilities 2011: $137,553Net Assets 2011: $11,882,5942011Assets 2012: $13,036,484Liabilities 2012: $97,642Net Assets 2012: $12,938,8422012Assets 2013: $13,701,701Liabilities 2013: $115,581Net Assets 2013: $13,586,1202013Assets 2014: $14,978,208Liabilities 2014: $128,011Net Assets 2014: $14,850,1972014Assets 2015: $14,342,237Liabilities 2015: $114,826Net Assets 2015: $14,227,4112015Assets 2016: $13,992,570Liabilities 2016: $137,789Net Assets 2016: $13,854,7812016Assets 2017: $15,686,163Liabilities 2017: $45,559Net Assets 2017: $15,640,6042017Assets 2018: $15,710,887Liabilities 2018: $89,452Net Assets 2018: $15,621,4352018Assets 2019: $18,350,275Liabilities 2019: $65,455Net Assets 2019: $18,284,8202019Assets 2020: $19,841,112Liabilities 2020: $69,980Net Assets 2020: $19,771,1322020Assets 2021: $24,789,266Liabilities 2021: $86,509Net Assets 2021: $24,702,7572021Assets 2022: $22,467,892Liabilities 2022: $67,747Net Assets 2022: $22,400,1452022Assets 2023: $25,422,146Liabilities 2023: $63,225Net Assets 2023: $25,358,9212023Assets 2024: $33,899,505Liabilities 2024: $69,126Net Assets 2024: $33,830,3792024

Highlighted filing

2023

Assets$25,422,146
Liabilities$63,225
Net Assets$25,358,921
Open 2023 Filing

Operations Trend

Revenue Growth56th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $415,928Expenses 2011: $559,403Net Income 2011: -$143,4752011Revenue 2012: $1,154,187Expenses 2012: $776,284Net Income 2012: $377,9032012Revenue 2013: $704,268Expenses 2013: $1,094,204Net Income 2013: -$389,9362013Revenue 2014: $784,232Expenses 2014: $1,369,144Net Income 2014: -$584,9122014Revenue 2015: $853,575Expenses 2015: $1,465,728Net Income 2015: -$612,1532015Revenue 2016: $1,247,714Expenses 2016: $1,380,977Net Income 2016: -$133,2632016Revenue 2017: $1,752,208Expenses 2017: $1,265,994Net Income 2017: $486,2142017Revenue 2018: $1,200,368Expenses 2018: $1,535,924Net Income 2018: -$335,5562018Revenue 2019: $3,660,687Expenses 2019: $1,477,066Net Income 2019: $2,183,6212019Revenue 2020: $2,759,212Expenses 2020: $1,386,181Net Income 2020: $1,373,0312020Revenue 2021: $2,493,383Expenses 2021: $1,266,636Net Income 2021: $1,226,7472021Revenue 2022: $3,040,190Expenses 2022: $1,445,855Net Income 2022: $1,594,3352022Revenue 2023: $3,282,808Expenses 2023: $1,763,407Net Income 2023: $1,519,4012023Revenue 2024: $12,059,592Expenses 2024: $2,229,562Net Income 2024: $9,830,0302024

Highlighted filing

2023

Revenue$3,282,808
Expenses$1,763,407
Net Income$1,519,401
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 18, 2024
Return Version
2022v5.0
Gross Receipts
$30,093,256
Mission and Program Overview

Mission

Lower columbia college foundation's mission is to provide financial support where public funds are not sufficient, and to gather public support for the enhancement of educational opportunities at lower columbia college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$20,090,542$22,425,620▲ $2,335,078
Cash and Non-Interest-Bearing Accounts$1,044,372$1,632,306▲ $587,934
Pledges and Grants Receivable$1,220,021$1,255,020▲ $34,999
Savings and Temporary Cash Investments$59,685$60,724▲ $1,039
Land, Buildings, and Equipment, Net$52,387$47,559▼ $4,828
Prepaid Expenses and Deferred Charges$885$917▲ $32
Total Assets$22,467,892$25,422,146▲ $2,954,254
Liabilities
Accounts Payable and Accrued Expenses$67,747$63,225▼ $4,522
Total Liabilities$67,747$63,225▼ $4,522
Net Assets / Fund Balance
Net Assets With Donor Restrictions$18,724,139$21,377,593▲ $2,653,454
Net Assets Without Donor Restrictions$3,676,006$3,981,328▲ $305,322
Total Net Assets Fund Balance$22,400,145$25,358,921▲ $2,958,776
Total Liabilities and Net Assets / Fund Balance$22,467,892$25,422,146▲ $2,954,254

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,559$72,740$120,299

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$16,229,294$1,333,091▲ $1,740,957-$18,739,827
2021$18,126,416$1,315,543▼ $2,749,053-$16,229,294
2020$13,725,826$994,883▲ $3,614,839-$18,126,416
2019$12,812,037$402,586▲ $829,360-$13,725,826
2018$11,757,772$1,717,262▲ $671,973-$12,812,037
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Jennifer IsaacsonBoard Chair
Jim HendricksonSecretary Finance Chair
Chris BaileyLcc President
Steve FullerBoard Vice Chair
Chris SearingDirector
Dan RuizDirector
Dixie KolditzDirector
Emily GardnerDirector
Jane Rosi-pattisonDirector
Joanna AsplundDirector
John MelinkDirector
Margaret HickeyDirector
Marnie HarrisDirector
Mary HoweDirector
Michelle TrekasDirector
Mike ClaxtonDirector
Rick ArkellDirector
Robbie Alba-estradaDirector
Rosemary SiipolaDirector
Kendra SpragueExecutive Director
Liz CattinTrustee Liason
Revenue and Support

Revenue Composition

Contributions and Grants
$2,575,960
Program Service Revenue
$0
Investment Income
$688,180
Other Revenue
$18,668
All Other Contributions
$2,570,850
Change in Net Assets
$1,519,401

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
Other Non Cash Contri Table408$302,867Fair Value
Cars and Other Vehicles5$18,778Kelley Blue Book
Total Noncash Contributions413$321,645-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,194,697
Revenue Not Reported on Financial Statements
$88,111
Revenue Not Reported on Form 990
$1,471,109
Total Revenue per Audited Statements
$4,665,806
Total Revenue per Form 990
$3,282,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$766,414
Other Expenses$614,934
Salaries, Compensation, and Employee Benefits$382,059
Total Fundraising Expense$96,159
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$766,414--$766,414
Other Salaries and Wages$99,907$93,542$30,740$224,189
Fees for Service Investment Mgmnt Fees$88,111--$88,111
Office Expenses$65,005$16,742$161$81,908
Current Officers, Directors, Trustees, and Key Employees$13,782$13,782$41,346$68,910
Other Employee Benefits$30,008$28,619$9,003$67,630
Information Technology-$40,418-$40,418
Payroll Taxes$8,647$8,278$4,405$21,330
Fees for Services Accounting-$20,275-$20,275
Other Expenses$357,139-$10,479$10,479
Depreciation Depletion-$10,160-$10,160
Insurance-$3,346-$3,346
Advertising$2,458$615$25$3,098
Total Functional Expenses$1,431,471$235,777$96,159$1,763,407

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,763,407
Total Expenses per Audited Statements$1,707,030
Expenses per Audited Statements$1,675,296
Expenses Not Reported on Financial Statements$88,111
Expenses Not Reported on Form 990$31,734
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lower Columbia CollegeLongview, WA-Equipment and Materials - Support for Programs$0
Lower Columbia CollegeLongview, WA-Grants - Financial Aid$0
Lower Columbia CollegeLongview, WA-Grants - Support Staff$0
Lower Columbia CollegeLongview, WA-Scholarships - Financial Aid$0
Lower Columbia CollegeLongview, WA-Art Contributed to College$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,475
Fundraising Gross Income$5,720
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

“The form 990 has been reviewed by the finance committee, executive committee and the board of directors before filing.”

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

“Conflict of interest policy questionnaires are distributed annually to individual directors for updates and signature. Additional board policies remaining in effect include executive compensation, joint venture, record retention and whistle blower policies.”

Form 990, Part VI, Section B, Line 15

“No official of lower columbia college, nor any officer or member of the lower columbia college foundation board of directors, receive financial remuneration or other compensation for serving in the capacity of member of the board of directors. The authority for determining compensation for employees of the foundation, including the executive director, is delegated by the board of directors to the president of lower columbia college in consultation with the director of human resources, following the personnel policies, procedures and practices of the college.”

Form 990, Part VI, Section C, Line 19

“The documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lower Columbia College Foundation
EIN
91-0975957
Phone
3604422130
Address
1600 MAPLE ST, LONGVIEW, WA 98632

Signing Officer

Name
Kendra Sprague
Title
Executive Director
Phone
3604422130
Signed
2024-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kendra Sprague
Formed
1976
Legal Domicile
Wa
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
19

Preparer

Firm
Johnson Stone & Pagano Ps
Address
1501 REGENTS BLVD SUITE 100, FIRCREST, WA 98466
Preparer
Jason W Clapp
Phone
2535667070
Supplemental Narrative

Additional Explanations

Form 990, Partxii, Line 2C

“The organization has a committee that assumes responsibility for the audit of the financial statements and selection of an independent accountant of which their process has not changed since the prior year.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Event direct expenses gain on sale of asset”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Event direct expenses loss on sale of asset”

Part V, Line 4

“Endowment funds include contributions designated by donors to be invested in perpetuity to produce income for specific purposes per donor designations which may include assisting students with various higher education costs, provide support for specific programs and various other activities which may include instructional programs, support services to students, and the provision of a physical environment that supports the educational needs of students, staff and community.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0LCC PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE LIASON
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY FINANCE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/FormationYr01976
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt05110
IRS990/FundraisingDirectExpensesAmt010475
IRS990/FundraisingGrossIncomeAmt05720
IRS990/GainOrLossGrp/OtherAmt0577
IRS990/GainOrLossGrp/SecuritiesAmt06354
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantAmt0546101
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0766414
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0766414
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt014023
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt026792881
IRS990/GrossReceiptsAmt030093256
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt040418
IRS990/InformationTechnologyGrp/TotalAmt040418
IRS990/InsuranceGrp/ManagementAndGeneralAmt03346
IRS990/InsuranceGrp/TotalAmt03346
IRS990/InvestmentIncomeGrp/ExclusionAmt0681249
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0681249
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt020090542
IRS990/InvestmentsPubTradedSecGrp/EOYAmt022425620
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt072740
IRS990/LandBldgEquipBasisNetGrp/BOYAmt052387
IRS990/LandBldgEquipBasisNetGrp/EOYAmt047559
IRS990/LandBldgEquipCostOrOtherBssAmt0120299
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt013446
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt026786527
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0300
IRS990/MissionDesc0LOWER COLUMBIA COLLEGE FOUNDATION'S MISSION IS TO PROVIDE FINANCIAL SUPPORT WHERE PUBLIC FUNDS ARE NOT SUFFICIENT, AND TO GATHER PUBLIC SUPPORT FOR THE ENHANCEMENT OF EDUCATIONAL OPPORTUNITIES AT LOWER COLUMBIA COLLEGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt022400145
IRS990/NetAssetsOrFundBalancesEOYAmt025358921
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt06931
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt06931
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-4755
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-4755
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01439375
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03676006
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03981328
IRS990/NoncashContributionsAmt0321645
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0161
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016742
IRS990/OfficeExpensesGrp/ProgramServicesAmt065005
IRS990/OfficeExpensesGrp/TotalAmt081908
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09003
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028619
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt030008
IRS990/OtherEmployeeBenefitsGrp/TotalAmt067630
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPORT TO LLC
IRS990/OtherExpensesGrp/Desc1DONOR RECOGNITION
IRS990/OtherExpensesGrp/FundraisingAmt010479
IRS990/OtherExpensesGrp/ProgramServicesAmt0357139
IRS990/OtherExpensesGrp/TotalAmt0357139
IRS990/OtherExpensesGrp/TotalAmt110479
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0COCA COLA REVENUE
IRS990/OtherRevenueMiscGrp/Desc1EVERGREEN REVENUE
IRS990/OtherRevenueMiscGrp/Desc2MISC REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018421
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12381
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22321
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018421
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12381
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22321
IRS990/OtherRevenueTotalAmt023423
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt030740
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt093542
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt099907
IRS990/OtherSalariesAndWagesGrp/TotalAmt0224189
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04405
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08278
IRS990/PayrollTaxesGrp/ProgramServicesAmt08647
IRS990/PayrollTaxesGrp/TotalAmt021330
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01220021
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01255020
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0885
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0917
IRS990/PrincipalOfficerNm0KENDRA SPRAGUE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0LOWER COLUMBIA COLLEGE FOUNDATION FOSTERS EXCELLENCE IN TEACHING AND LEARNING AND PROMOTES THE CONTINUAL DEVELOPMENT OF CHALLENGING EDUCATIONAL PROGRAMS ACCROSS THE CURRICULUM THROUGH THE PROVISION OF GRANTS TO FACULTY AND STAFF. EXAMPLES OF GRANT-FUNDED INITIATIVES INCLUDES: RESEARCH PROJECTS; CURRICULUM DEVELOPMENT AND EXPANSION OF COURSE OFFERINGS; PROFESSIONAL DEVELOPMENT INSTITUTES AND CONFERENCES; LECTURES; EVENTS AND AWARDS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0220313
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0220313
IRS990/ProgSrvcAccomActy3Grp/Desc0LOWER COLUMBIA COLLEGE FOUNDATION PROVIDES SUPPORT FOR AN ARRAY OF INSTRUCTIONAL PROGRAM AND COLLEGE DEPARTMENTS. FOUNDATION DONORS MAY DIRECT THEIR DONATIONS TO SUPPORT SPECIFIC PROGRAMS. FOUNDATION FUNDING SUPPORT SERVICES TO STUDENTS, INSTRUCTIONAL ACTIVITIES, AND THE PROVISION OF A PHYSICAL ENVIRONMENT THAT BEST SUPPORTS THE EDUCTIONAL, SAFETY, AESTHETIC, AND SERVICE NEEDS OF OUR STUDENTS, STAFF AND COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0665057
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02297512
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0621315
IRS990/PYInvestmentIncomeAmt0721869
IRS990/PYOtherExpensesAmt0510954
IRS990/PYOtherRevenueAmt020809
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01594335
IRS990/PYSalariesCompEmpBnftPaidAmt0313586
IRS990/PYTotalExpensesAmt01445855
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03040190
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01519401
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt059685
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060724
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02576171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02297512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01707147
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02289797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03191154
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012061781
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt019873
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt019484

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,422,146
Liabilities
$63,225
Net assets
$25,358,921
Revenue
$3,282,808
Expenses
$1,763,407
Net income
$1,519,401
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$33.9$0.07$33.8$12.1$2.23$9.83
2023Detailed filing. Detailed filing data is available for this year.$25.4$0.06$25.4$3.28$1.76$1.52
2022Detailed filing. Detailed filing data is available for this year.$22.5$0.07$22.4$3.04$1.45$1.59
2021Detailed filing. Detailed filing data is available for this year.$24.8$0.09$24.7$2.49$1.27$1.23
2020Detailed filing. Detailed filing data is available for this year.$19.8$0.07$19.8$2.76$1.39$1.37
2019Detailed filing. Detailed filing data is available for this year.$18.4$0.07$18.3$3.66$1.48$2.18
2018Detailed filing. Detailed filing data is available for this year.$15.7$0.09$15.6$1.20$1.54$0.34
2017Detailed filing. Detailed filing data is available for this year.$15.7$0.05$15.6$1.75$1.27$0.49
2016Detailed filing. Detailed filing data is available for this year.$14.0$0.14$13.9$1.25$1.38$0.13
2015Summary only. Only limited summary data is available for this year.$14.3$0.11$14.2$0.85$1.47$0.61
2014Summary only. Only limited summary data is available for this year.$15.0$0.13$14.9$0.78$1.37$0.58
2013Summary only. Only limited summary data is available for this year.$13.7$0.12$13.6$0.70$1.09$0.39
2012Summary only. Only limited summary data is available for this year.$13.0$0.10$12.9$1.15$0.78$0.38
2011Summary only. Only limited summary data is available for this year.$12.0$0.14$11.9$0.42$0.56$0.14