Civic Intelligence

Walla Walla Community College Foundation

EIN 91-1207033 • 501(c)3 • Walla Walla, WA

Profile

The wwcc foundation's mission is support student access and educational excellence at walla walla community college.

500 Tausick WayWalla Walla, WA 99362

foundation.wwcc.edu

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.04x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.26x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $25M-$50M 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

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

162%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$33,135,184

Up $3,462,575 (+12%) from 2023

Liabilities

Down

$1,190,001

Down $269,001 (-18%) from 2023

Net Assets

Up

$31,945,183

Up $3,731,576 (+13%) from 2023

Revenue

Up

$4,525,977

Up $2,798,436 (+162%) from 2023

Expenses

Down

$2,070,586

Down $26,781 (-1.3%) from 2023

Net Income

Up

$2,455,391

Up $2,825,217 (+764%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $7,725,651Liabilities 2011: $17,016Net Assets 2011: $7,708,6342011Assets 2012: $8,030,346Liabilities 2012: $5,441Net Assets 2012: $8,024,9052012Assets 2013: $8,935,801Liabilities 2013: $76,932Net Assets 2013: $8,858,8692013Assets 2014: $8,824,929Liabilities 2014: $27,936Net Assets 2014: $8,796,9922014Assets 2015: $8,269,175Liabilities 2015: $42,923Net Assets 2015: $8,226,2512015Assets 2016: $8,380,703Liabilities 2016: $22,435Net Assets 2016: $8,358,2682016Assets 2017: $8,401,705Liabilities 2017: $17,685Net Assets 2017: $8,384,0202017Assets 2018: $7,530,158Liabilities 2018: $108,614Net Assets 2018: $7,421,5442018Assets 2019: $8,555,046Liabilities 2019: $119,011Net Assets 2019: $8,436,0352019Assets 2020: $24,238,210Liabilities 2020: $274,160Net Assets 2020: $23,964,0502020Assets 2021: $26,263,368Liabilities 2021: $257,866Net Assets 2021: $26,005,5022021Assets 2022: $26,635,328Liabilities 2022: $609,228Net Assets 2022: $26,026,1002022Assets 2023: $29,672,609Liabilities 2023: $1,459,002Net Assets 2023: $28,213,6072023Assets 2024: $33,135,184Liabilities 2024: $1,190,001Net Assets 2024: $31,945,1832024

Highlighted filing

2024

Assets$33,135,184
Liabilities$1,190,001
Net Assets$31,945,183

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $985,684Expenses 2011: $1,215,465Net Income 2011: -$229,7812011Revenue 2012: $1,629,377Expenses 2012: $1,313,107Net Income 2012: $316,2702012Revenue 2013: $1,801,211Expenses 2013: $1,071,328Net Income 2013: $729,8832013Revenue 2014: $1,145,507Expenses 2014: $1,207,384Net Income 2014: -$61,8772014Revenue 2015: $913,673Expenses 2015: $1,484,414Net Income 2015: -$570,7412015Revenue 2016: $1,706,640Expenses 2016: $1,574,623Net Income 2016: $132,0172016Revenue 2017: $2,078,290Expenses 2017: $2,052,538Net Income 2017: $25,7522017Revenue 2018: $710,464Expenses 2018: $1,672,940Net Income 2018: -$962,4762018Revenue 2019: $1,466,208Expenses 2019: $1,378,970Net Income 2019: $87,2382019Revenue 2020: $16,133,028Expenses 2020: $1,154,405Net Income 2020: $14,978,6232020Revenue 2021: $2,469,058Expenses 2021: $1,252,551Net Income 2021: $1,216,5072021Revenue 2022: $3,581,528Expenses 2022: $1,484,090Net Income 2022: $2,097,4382022Revenue 2023: $1,727,541Expenses 2023: $2,097,367Net Income 2023: -$369,8262023Revenue 2024: $4,525,977Expenses 2024: $2,070,586Net Income 2024: $2,455,3912024

Highlighted filing

2024

Revenue$4,525,977
Expenses$2,070,586
Net Income$2,455,391

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.1$1.19$31.9$4.53$2.07$2.46
2023Detailed filing. Detailed filing data is available for this year.$29.7$1.46$28.2$1.73$2.10$0.37
2022Detailed filing. Detailed filing data is available for this year.$26.6$0.61$26.0$3.58$1.48$2.10
2021Detailed filing. Detailed filing data is available for this year.$26.3$0.26$26.0$2.47$1.25$1.22
2020Detailed filing. Detailed filing data is available for this year.$24.2$0.27$24.0$16.1$1.15$15.0
2019Detailed filing. Detailed filing data is available for this year.$8.56$0.12$8.44$1.47$1.38$0.09
2018Summary only. Only limited summary data is available for this year.$7.53$0.11$7.42$0.71$1.67$0.96
2017Summary only. Only limited summary data is available for this year.$8.40$0.02$8.38$2.08$2.05$0.03
2016Summary only. Only limited summary data is available for this year.$8.38$0.02$8.36$1.71$1.57$0.13
2015Summary only. Only limited summary data is available for this year.$8.27$0.04$8.23$0.91$1.48$0.57
2014Summary only. Only limited summary data is available for this year.$8.82$0.03$8.80$1.15$1.21$0.06
2013Summary only. Only limited summary data is available for this year.$8.94$0.08$8.86$1.80$1.07$0.73
2012Summary only. Only limited summary data is available for this year.$8.03$0.01$8.02$1.63$1.31$0.32
2011Summary only. Only limited summary data is available for this year.$7.73$0.02$7.71$0.99$1.22$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$15,027,360
Mission and Program Overview

Mission

The wwcc foundation's mission is support student access and educational excellence at walla walla community college.

Support student access and educational excellence at walla walla community college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$24,338,578$26,208,776▲ $1,870,198
Savings and Temporary Cash Investments$1,668,577$3,785,764▲ $2,117,187
Cash and Non-Interest-Bearing Accounts$1,254,119$1,830,975▲ $576,856
Land, Buildings, and Equipment, Net$1,634,909$1,146,037▼ $488,872
Other Notes and Loans Receivable, Net$574,023--
Investments Other Securities$139,575$151,153▲ $11,578
Prepaid Expenses and Deferred Charges$43,704$12,479▼ $31,225
Total Assets$29,672,609$33,135,184▲ $3,462,575
Other Assets Total$19,124$0▼ $19,124
Liabilities
Accounts Payable and Accrued Expenses$1,459,002$1,190,001▼ $269,001
Total Liabilities$1,459,002$1,190,001▼ $269,001
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,111,898$19,362,619▲ $2,250,721
Net Assets With Donor Restrictions$11,101,709$12,582,564▲ $1,480,855
Total Net Assets Fund Balance$28,213,607$31,945,183▲ $3,731,576
Total Liabilities and Net Assets / Fund Balance$29,672,609$33,135,184▲ $3,462,575

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,146,037-$1,146,037

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$738,004-▲ $51,523-$789,527
2023$540,000$180,000▲ $18,004-$738,004
2022$360,000$180,000--$540,000
2021-$360,000--$360,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat ReayPresident
Darcey Fugman-smallVice President
Anita FunkDirector
Chad Emerson HickoxDirector
Eric SchulzDirector
Justin RodegerdtsDirector
Melissa ThiessenDirector
Punkey Adams EmeritusDirector
Roxana GaytanDirector
Susan GillespieDirector
Jessica CookExecutive Director
Elizabeth McclureSecretary
Sandi MadsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,986,957
Program Service Revenue
$0
Investment Income
$2,539,020
Other Revenue
$0
All Other Contributions
$1,986,957
Change in Net Assets
$2,455,391

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
Securities Publicly Traded3$150,837Fair Market Value (FMV)
Total Noncash Contributions3$150,837-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,410,676
Revenue Not Reported on Financial Statements
$115,301
Revenue Not Reported on Form 990
$1,585,008
Total Revenue per Audited Statements
$5,995,684
Total Revenue per Form 990
$4,525,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,752,409
Other Expenses$318,177
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$883,368--$883,368
Grants to Domestic Orgs$869,041--$869,041
Fees for Service Investment Mgmnt Fees-$115,301-$115,301
Fees for Services Accounting$22,713$45,010-$67,723
Other Expenses$12,031$9,402-$9,402
Occupancy-$7,525-$7,525
Office Expenses-$7,180-$7,180
Fees for Services Legal-$5,400-$5,400
Travel-$2,802-$2,802
All Other Expenses-$2,212-$2,212
Advertising-$1,680-$1,680
Insurance-$1,029-$1,029
Total Functional Expenses$1,826,467$244,119$0$2,070,586

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,264,108
Total Expenses per Form 990$2,070,586
Expenses per Audited Statements$1,955,285
Expenses Not Reported on Form 990$308,823
Expenses Not Reported on Financial Statements$115,301
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Walla Walla Community CollegeWalla Walla, WAWa StateProgrammatic Support$683,961
Blue Mountain Action CouncilWalla Walla, WA501(c)(3)General Assistance$185,080
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

There are no committees that act on behalf of the board.

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

The 990 is reviewed by the vp of business services and the foundation's executive director before filing.

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

The organization has a conflict of interest policy that requires the identification of potential conflicts of interest by the board of directors, committee members, key employees, and their relatives. As per the policy, such persons must make disclosure of any potential conflicts of interest and must abstain from voting on any action in which they have an interest.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Walla Walla Community College Foundation
EIN
91-1207033
Phone
5095274275
Address
500 TAUSICK WAY, WALLA WALLA, WA 99362

Signing Officer

Name
Jessica Cook
Title
Executive Director
Phone
5095274275
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Cook
Formed
1982
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
85

Preparer

Firm
Cliftonlarsonallen Llp
Address
1188 PADRE DRIVE STE 101, SALINAS, CA 93901
Preparer
Kiely Holcomb CPA
Phone
8317596300
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.

Financial Statement Notes

PART V, LINE 4:

The foundation's endowment was established in april 2021 and consists of funds to be held for a term of 20 years following the initial establishment of the endowment. The endowment is related to the challenge grant funds received by walla walla community college and passed to the foundation to meet the challenge of matching available federal funds, which are to be used to provide stem scholarships for low-income and latino students.

PART X, LINE 2:

The internal revenue service determined that the foundation is a tax-exempt organization in accordance with section 501(c)(3) of the internal revenue code and is not subject to federal or state income taxes, except on unrelated business income. The foundation follows financial accounting standards board (fasb) accounting standards codification (asc) topic 740, income taxes, which clarifies the accounting for uncertainty in income taxes. Management evaluated the foundation's tax positions and concluded that the foundation had taken no uncertain tax positions that require adjustments to the consolidated financial statements to comply with the provisions of this guidance.

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IRS990/Desc0THE WWCC FOUNDATION SUPPORTS WALLA WALLA COMMUNITY COLLEGE STUDENTS, ITS ACADEMIC PROGRAMS, FACULTY PROFESSIONAL DEVELOPMENT, AND STRATEGIC INITIATIVES OF THE COLLEGE. THE PRIMARY WORK OF THE FOUNDATION IS TO PROVIDE A NEED-BASED SCHOLARSHIP PROGRAM AND EMERGENCY FINANCIAL SUPPORT TO WWCC STUDENTS. IN 2024, SCHOLARSHIPS TOTALING OVER $821,000 WERE AWARDED TO 607 STUDENTS AND 123 STUDENTS RECEIVED EMERGENCY FINANCIAL ASSISTANCE TOTALING $68,000. THROUGH ITS WORK, THE FOUNDATION PROMOTES EQUITY, INCLUSION AND ACCESS TO A COLLEGE EDUCATION, HELPS MAINTAIN CONNECTIONS BETWEEN THE COLLEGE AND THE COMMUNITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01371928
IRS990/GainOrLossGrp/SecuritiesAmt0323797
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantAmt01752409
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0883368
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0883368
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0869041
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0869041
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02592510
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt09604598
IRS990/GrossReceiptsAmt015027360
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01029
IRS990/InsuranceGrp/TotalAmt01029
IRS990/InvestmentIncomeGrp/ExclusionAmt0843295
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0843295
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0139575
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0151153
IRS990/InvestmentsPubTradedSecGrp/BOYAmt024338578
IRS990/InvestmentsPubTradedSecGrp/EOYAmt026208776
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01634909
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01146037
IRS990/LandBldgEquipCostOrOtherBssAmt01146037
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01220582
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt09280801
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE WWCC FOUNDATION'S MISSION IS SUPPORT STUDENT ACCESS AND EDUCATIONAL EXCELLENCE AT WALLA WALLA COMMUNITY COLLEGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt028213607
IRS990/NetAssetsOrFundBalancesEOYAmt031945183
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01695725
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01695725
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01276185
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt017111898
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt019362619
IRS990/NoncashContributionsAmt0150837
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07525
IRS990/OccupancyGrp/TotalAmt07525
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07180
IRS990/OfficeExpensesGrp/TotalAmt07180
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt019124
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1HOSPITALITY
IRS990/OtherExpensesGrp/Desc2DONOR CULTIVATION
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt046578
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19402
IRS990/OtherExpensesGrp/ProgramServicesAmt01661
IRS990/OtherExpensesGrp/ProgramServicesAmt137653
IRS990/OtherExpensesGrp/ProgramServicesAmt212031
IRS990/OtherExpensesGrp/TotalAmt048239
IRS990/OtherExpensesGrp/TotalAmt137653
IRS990/OtherExpensesGrp/TotalAmt212031
IRS990/OtherExpensesGrp/TotalAmt39402
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0574023
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt043704
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012479
IRS990/PrincipalOfficerNm0JESSICA COOK
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01230852
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01783086
IRS990/PYInvestmentIncomeAmt0461573
IRS990/PYOtherExpensesAmt0314281
IRS990/PYOtherRevenueAmt026801
IRS990/PYProgramServiceRevenueAmt08315
IRS990/PYRevenuesLessExpensesAmt0-369826
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02097367
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01727541
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02455391
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01668577
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03785764
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REVENUE FROM RENTAL/LEASE OF BUILDINGS AND VEHICLES TO WWCC INCOME FROM SUBSIDIARY OTHER INCOME
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01986957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01230852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04430134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01527606
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01075424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010250973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0843295
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0724485
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0613231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0389522
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0293007
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02863540
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt066752
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt036114
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt034116
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt025014
IRS990ScheduleA/OtherIncome170Grp/TotalAmt095244
IRS990ScheduleA/PublicSupportCY170Pct00.49550
IRS990ScheduleA/PublicSupportPY170Pct00.50040
IRS990ScheduleA/PublicSupportTotal170Amt06544781
IRS990ScheduleA/SubstantialContributorsTotAmt03706192
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01986957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01230852
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04430134
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01527606
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01075424
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010250973
IRS990ScheduleA/TotalSupportAmt013209757
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0738004
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0789527
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt051523
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0540000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0180000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0738004
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018004
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0360000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0180000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0540000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0360000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0360000
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0308823
IRS990ScheduleD/DonatedServicesUseFcltsAmt0308823
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt0308823
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0115301
IRS990ScheduleD/ExpensesSubtotalAmt01955285
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0115301
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0115301
IRS990ScheduleD/LandGrp/BookValueAmt01146037
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01146037
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01276185
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/RevenueNotReportedAmt01585008
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0115301
IRS990ScheduleD/RevenueSubtotalAmt04410676
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S ENDOWMENT WAS ESTABLISHED IN APRIL 2021 AND CONSISTS OF FUNDS TO BE HELD FOR A TERM OF 20 YEARS FOLLOWING THE INITIAL ESTABLISHMENT OF THE ENDOWMENT. THE ENDOWMENT IS RELATED TO THE CHALLENGE GRANT FUNDS RECEIVED BY WALLA WALLA COMMUNITY COLLEGE AND PASSED TO THE FOUNDATION TO MEET THE CHALLENGE OF MATCHING AVAILABLE FEDERAL FUNDS, WHICH ARE TO BE USED TO PROVIDE STEM SCHOLARSHIPS FOR LOW-INCOME AND LATINO STUDENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE INTERNAL REVENUE SERVICE DETERMINED THAT THE FOUNDATION IS A TAX-EXEMPT ORGANIZATION IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT ON UNRELATED BUSINESS INCOME. THE FOUNDATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01146037
IRS990ScheduleD/TotalExpensesPerForm990Amt02070586
IRS990ScheduleD/TotalRevenuePerForm990Amt04525977
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05995684
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02264108
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0883368
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0730
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/RecipientTable/CashGrantAmt0683961
IRS990ScheduleI/RecipientTable/CashGrantAmt1185080
IRS990ScheduleI/RecipientTable/IRCSectionDesc0WA STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAMMATIC SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WALLA WALLA COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BLUE MOUNTAIN ACTION COUNCIL
IRS990ScheduleI/RecipientTable/RecipientEIN0910821964
IRS990ScheduleI/RecipientTable/RecipientEIN1910793597

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