Civic Intelligence

Central Oregon Community College Foundation

990 • Fiscal year 2020 • EIN 93-6041247

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 13, 2020

2600 NW College WayBend, OR 97703

(541) 383-7225

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

7th percentile

0.02x

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

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

11th percentile

$85,502

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

30th percentile

1.2%

Faster asset growth than 30% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

14th percentile

-25%

Faster revenue growth than 14% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$25,378,484

Up $293,044 (+1.2%) from 2019

Net Assets

Up

$25,328,993

Up $297,119 (+1.2%) from 2019

Liabilities

Down

$49,491

Down $4,075 (-7.6%) from 2019

Revenue

Down

$2,833,528

Down $946,281 (-25%) from 2019

Expenses

Up

$2,536,409

Up $398,555 (+19%) from 2019

Net Income

Down

$297,119

Down $1,344,836 (-82%) from 2019

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $13,734,235Liabilities 2011: $286,450Net Assets 2011: $13,447,7852011Assets 2012: $15,150,455Liabilities 2012: $280,085Net Assets 2012: $14,870,3702012Assets 2013: $17,087,334Liabilities 2013: $203,377Net Assets 2013: $16,883,9572013Assets 2014: $19,259,667Liabilities 2014: $198,591Net Assets 2014: $19,061,0762014Assets 2015: $19,574,179Liabilities 2015: $199,174Net Assets 2015: $19,375,0052015Assets 2016: $19,675,487Liabilities 2016: $188,774Net Assets 2016: $19,486,7132016Assets 2017: $22,297,795Liabilities 2017: $167,898Net Assets 2017: $22,129,8972017Assets 2018: $23,757,274Liabilities 2018: $170,656Net Assets 2018: $23,586,6182018Assets 2019: $25,085,440Liabilities 2019: $53,566Net Assets 2019: $25,031,8742019Assets 2020: $25,378,484Liabilities 2020: $49,491Net Assets 2020: $25,328,9932020Assets 2021: $30,783,511Liabilities 2021: $34,214Net Assets 2021: $30,749,2972021Assets 2022: $26,812,893Liabilities 2022: $36,233Net Assets 2022: $26,776,6602022Assets 2023: $28,489,712Liabilities 2023: $33,418Net Assets 2023: $28,456,2942023Assets 2024: $32,203,138Liabilities 2024: $605,494Net Assets 2024: $31,597,6442024

Highlighted filing

2020

Assets$25,378,484
Liabilities$49,491
Net Assets$25,328,993

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $4,042,646Expenses 2011: $3,446,998Net Income 2011: $595,6482011Revenue 2012: $3,459,917Expenses 2012: $2,037,332Net Income 2012: $1,422,5852012Revenue 2013: $3,593,913Expenses 2013: $1,580,326Net Income 2013: $2,013,5872013Revenue 2014: $3,856,900Expenses 2014: $1,679,781Net Income 2014: $2,177,1192014Revenue 2015: $2,116,596Expenses 2015: $1,802,667Net Income 2015: $313,9292015Revenue 2016: $1,954,731Expenses 2016: $1,843,023Net Income 2016: $111,7082016Revenue 2017: $4,694,283Expenses 2017: $2,051,099Net Income 2017: $2,643,1842017Revenue 2018: $3,383,459Expenses 2018: $1,926,738Net Income 2018: $1,456,7212018Revenue 2019: $3,779,809Expenses 2019: $2,137,854Net Income 2019: $1,641,9552019Revenue 2020: $2,833,528Expenses 2020: $2,536,409Net Income 2020: $297,1192020Revenue 2021: $7,618,779Expenses 2021: $2,198,475Net Income 2021: $5,420,3042021Revenue 2022: $2,143,822Expenses 2022: $2,338,868Net Income 2022: -$195,0462022Revenue 2023: $1,903,092Expenses 2023: $2,510,119Net Income 2023: -$607,0272023Revenue 2024: $3,119,813Expenses 2024: $3,250,363Net Income 2024: -$130,5502024

Highlighted filing

2020

Revenue$2,833,528
Expenses$2,536,409
Net Income$297,119
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$2,833,528
Mission and Program Overview

Mission

The central oregon community college foundation provides funds and fosters relationships to support students, programs, and capital improvements at central oregon community college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,701,354$23,308,251▲ $606,897
Savings and Temporary Cash Investments$2,250,566$1,702,155▼ $548,411
Cash and Non-Interest-Bearing Accounts$33,265$368,078▲ $334,813
Pledges and Grants Receivable$100,255--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$25,085,440$25,378,484▲ $293,044
Liabilities
Accounts Payable and Accrued Expenses$29,694$49,491▲ $19,797
Mortgage Notes Payable Secured by Investment Property$23,872--
Total Liabilities$53,566$49,491▼ $4,075
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,542,657$22,103,140▲ $560,483
Net Assets Without Donor Restrictions$3,489,217$3,225,853▼ $263,364
Total Net Assets Fund Balance$25,031,874$25,328,993▲ $297,119
Total Liabilities and Net Assets / Fund Balance$25,085,440$25,378,484▲ $293,044

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$2,282$2,282

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$9,500,490$1,066,070--$10,566,560
2018$9,113,602$386,888--$9,500,490
2017$8,808,136$305,466--$9,113,602
2016$7,504,531$1,303,605--$8,808,136
2015$7,426,603$77,928--$7,504,531
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Zachary BooneExecutive DirectorFT$85,502$85,502

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,101,274
Program Service Revenue
$169,564
Investment Income
$562,690
Other Revenue
$0
All Other Contributions
$2,101,274
Change in Net Assets
$297,119

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,833,528
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,833,528
Total Revenue per Form 990
$2,833,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,500,819
Salaries, Compensation, and Employee Benefits$526,039
Other Expenses$509,551
Total Fundraising Expense$334,829
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,500,819--$1,500,819
Other Salaries and Wages$155,310$156,691$126,044$438,045
Current Officers, Directors, Trustees, and Key Employees$17,100$34,201$34,201$85,502
All Other Expenses$21,164$18,574$13,744$53,482
Other Expenses$6,254$16,260$2,502$25,016
Office Expenses$2,493$4,986$2,493$9,972
Insurance-$3,983$3,983$7,966
Fees for Services Accounting-$3,310$3,310$6,620
Fees for Services Other$1,238$2,476$1,238$4,952
Advertising$1,097$1,097$2,194$4,388
Payroll Taxes$1,994$249$249$2,492
Total Functional Expenses$1,952,323$249,257$334,829$2,536,409

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,536,409
Total Expenses per Audited Statements$2,536,409
Total Expenses per Form 990$2,536,409
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
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 B, Line 11B

The form 990 is reviewed by the finance committee. The return is then emailed to the board of trustees prior to the board meeting. At the board meeting, with our cpa present, the form 990 is presented for discussion and questions. Board action is taken to approve the form 990 prior to filing.

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

Annually, at the november board meeting, the board of trustees are requested to complete and sign a conflict of interest statement. For any board members that are absent, conflict of interest statements are emailed.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director's position was determined by a comparable study within the community of non-profit organizations. This study was performed by an independent person within the human resource department of cocc. It was then presented to the executive committee of the board. Documentation was kept for approximately one year.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Central Oregon Community College
EIN
93-6041247
Phone
5413837225
Address
2600 NW COLLEGE WAY, BEND, OR 97703

Signing Officer

Name
Zachary Boone
Title
Executive Director
Phone
5413837225
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zachary Boone
Formed
1955
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
365

Preparer

Firm
Price Fronk & Co
Address
2796 NW CLEARWATER DR, BEND, OR 97703
Preparer
Wesley B Price Iii
Phone
5413824791
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Regarding uncertain tax positions, the foundation will recognize in its financial statements the benefit of a tax position when it believes that tax position will more likely than not be sustained on audit based on the technical merits of the position. For an exempt organization, uncertain tax positions could result from unrelated business income activities or actions that jeopardize its status as tax-exempt, such as political activity, substantial lobbying expenditures or excessive unrelated business activities. The foundation has concluded that it had no unrecognized income tax benefits at june 30, 2020, or june 30, 2019, and it has no tax positions for which it estimates a significant change over the next twelve months.

Part V, Line 4 - Intended Uses of Endowment Funds

Endowment funds are used to provide scholarships and program support to cocc, and support the cocc foundation in accordance with the donor intent and our mission.

Raw XML AppendixShowing 400 of 524 raw XML fields

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

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0562690
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt022701354
IRS990/InvestmentsPubTradedSecGrp/EOYAmt023308251
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02282
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt02282
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION PROVIDES FUNDS AND FOSTERS RELATIONSHIPS TO SUPPORT STUDENTS, PROGRAMS, AND CAPITAL IMPROVEMENTS AT CENTRAL OREGON COMMUNITY COLLEGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt023872
IRS990/NetAssetsOrFundBalancesBOYAmt025031874
IRS990/NetAssetsOrFundBalancesEOYAmt025328993
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03489217
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03225853
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt02493
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04986
IRS990/OfficeExpensesGrp/ProgramServicesAmt02493
IRS990/OfficeExpensesGrp/TotalAmt09972
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CULINARY, LIBRARY AND O
IRS990/OtherExpensesGrp/Desc1DIRECT FUNDRAISING EXPE
IRS990/OtherExpensesGrp/Desc2SOFTWARE
IRS990/OtherExpensesGrp/Desc3NEWSLETTER
IRS990/OtherExpensesGrp/FundraisingAmt0130012
IRS990/OtherExpensesGrp/FundraisingAmt114859
IRS990/OtherExpensesGrp/FundraisingAmt22502
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07430
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116260
IRS990/OtherExpensesGrp/ProgramServicesAmt0237424
IRS990/OtherExpensesGrp/ProgramServicesAmt17430
IRS990/OtherExpensesGrp/ProgramServicesAmt26254
IRS990/OtherExpensesGrp/TotalAmt0237424
IRS990/OtherExpensesGrp/TotalAmt1130012
IRS990/OtherExpensesGrp/TotalAmt229719
IRS990/OtherExpensesGrp/TotalAmt325016
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0126044
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0156691
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0155310
IRS990/OtherSalariesAndWagesGrp/TotalAmt0438045
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0249
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0249
IRS990/PayrollTaxesGrp/ProgramServicesAmt01994
IRS990/PayrollTaxesGrp/TotalAmt02492
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0100255
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ZACHARY BOONE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1523000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0140188
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0140188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129376
IRS990/ProgSrvcAccomActy2Grp/Desc0OTHER PROGRAM EXPENSES INCLUDE THE NANCY R. CHANDLER VISITING SCHOLAR PROGRAM, SUPPORT TO COCC PROGRAMS SUCH AS THE LIBRARY, COMMUNITY LEARNING, CULINARY, FINE ARTS, MATH DEPARTMENT AND OTHER FOUNDATION PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0451504
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0140188
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01639137
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01281704
IRS990/PYInvestmentIncomeAmt01904916
IRS990/PYOtherExpensesAmt0373745
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0235756
IRS990/PYRevenuesLessExpensesAmt01641955
IRS990/PYSalariesCompEmpBnftPaidAmt0482405
IRS990/PYTotalExpensesAmt02137854
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03779809
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0297119
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02250566
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01702155
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02101274
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01639137
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01451680
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02232957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0959830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08384878
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0105742
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0439721
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0339592
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0266764
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0299010
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01450829
IRS990ScheduleA/PublicSupportCY170Pct00.64080
IRS990ScheduleA/PublicSupportPY170Pct00.68960
IRS990ScheduleA/PublicSupportTotal170Amt06302947
IRS990ScheduleA/SubstantialContributorsTotAmt02081931
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02101274
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01639137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01451680
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02232957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0959830
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08384878
IRS990ScheduleA/TotalSupportAmt09835707
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/CYEndwmtFundGrp/BeginningYearBalanceAmt09500490
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01066070
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010566560
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt09113602
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0386888
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt09500490
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt08808136
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0305466
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt09113602
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt07504531
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01303605
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt08808136
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt07426603
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt077928
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt07504531
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02282
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02282
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02536409
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02833528
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0REGARDING UNCERTAIN TAX POSITIONS, THE FOUNDATION WILL RECOGNIZE IN ITS FINANCIAL STATEMENTS THE BENEFIT OF A TAX POSITION WHEN IT BELIEVES THAT TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR AN EXEMPT ORGANIZATION, UNCERTAIN TAX POSITIONS COULD RESULT FROM UNRELATED BUSINESS INCOME ACTIVITIES OR ACTIONS THAT JEOPARDIZE ITS STATUS AS TAX-EXEMPT, SUCH AS POLITICAL ACTIVITY, SUBSTANTIAL LOBBYING EXPENDITURES OR EXCESSIVE UNRELATED BUSINESS ACTIVITIES. THE FOUNDATION HAS CONCLUDED THAT IT HAD NO UNRECOGNIZED INCOME TAX BENEFITS AT JUNE 30, 2020, OR JUNE 30, 2019, AND IT HAS NO TAX POSITIONS FOR WHICH IT ESTIMATES A SIGNIFICANT CHANGE OVER THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS AND PROGRAM SUPPORT TO COCC, AND SUPPORT THE COCC FOUNDATION IN ACCORDANCE WITH THE DONOR INTENT AND OUR MISSION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02536409
IRS990ScheduleD/TotalRevenuePerForm990Amt02833528
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02833528
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02536409
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01500819
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS TO STUDENTS ATTENDING CENTRAL OREGON COMMUNITY COLLEGE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0450
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE. THE RETURN IS THEN EMAILED TO THE BOARD OF TRUSTEES PRIOR TO THE BOARD MEETING. AT THE BOARD MEETING, WITH OUR CPA PRESENT, THE FORM 990 IS PRESENTED FOR DISCUSSION AND QUESTIONS. BOARD ACTION IS TAKEN TO APPROVE THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY, AT THE NOVEMBER BOARD MEETING, THE BOARD OF TRUSTEES ARE REQUESTED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT. FOR ANY BOARD MEMBERS THAT ARE ABSENT, CONFLICT OF INTEREST STATEMENTS ARE EMAILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR'S POSITION WAS DETERMINED BY A COMPARABLE STUDY WITHIN THE COMMUNITY OF NON-PROFIT ORGANIZATIONS. THIS STUDY WAS PERFORMED BY AN INDEPENDENT PERSON WITHIN THE HUMAN RESOURCE DEPARTMENT OF COCC. IT WAS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD. DOCUMENTATION WAS KEPT FOR APPROXIMATELY ONE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$32.2$0.61$31.6$3.12$3.25$0.13
2023Detailed filing. Detailed filing data is available for this year.$28.5$0.03$28.5$1.90$2.51$0.61
2022Detailed filing. Detailed filing data is available for this year.$26.8$0.04$26.8$2.14$2.34$0.20
2021Detailed filing. Detailed filing data is available for this year.$30.8$0.03$30.7$7.62$2.20$5.42
2020Detailed filing. Detailed filing data is available for this year.$25.4$0.05$25.3$2.83$2.54$0.30
2019Detailed filing. Detailed filing data is available for this year.$25.1$0.05$25.0$3.78$2.14$1.64
2018Detailed filing. Detailed filing data is available for this year.$23.8$0.17$23.6$3.38$1.93$1.46
2017Summary only. Only limited summary data is available for this year.$22.3$0.17$22.1$4.69$2.05$2.64
2016Summary only. Only limited summary data is available for this year.$19.7$0.19$19.5$1.95$1.84$0.11
2015Summary only. Only limited summary data is available for this year.$19.6$0.20$19.4$2.12$1.80$0.31
2014Summary only. Only limited summary data is available for this year.$19.3$0.20$19.1$3.86$1.68$2.18
2013Summary only. Only limited summary data is available for this year.$17.1$0.20$16.9$3.59$1.58$2.01
2012Summary only. Only limited summary data is available for this year.$15.2$0.28$14.9$3.46$2.04$1.42
2011Summary only. Only limited summary data is available for this year.$13.7$0.29$13.4$4.04$3.45$0.60