Civic Intelligence

College of the Siskiyous Foundation

EIN 94-3146801 • 501(c)3 • Weed, CA

Profile

The college of the siskiyous foundation supports the mission and values of college of the siskiyous by fostering community relationships and raising funds to enhance exceptional learning environments.

800 College AvenueWeed, CA 96094

www.siskiyous.edu/foundation

Siviq Scores

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

Liabilities / Assets

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.04x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$272,339

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 23.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.5%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,312,418

Up $329,366 (+6.6%) from 2023

Liabilities

Up

$46,892

Up $21,152 (+82%) from 2023

Net Assets

Up

$5,265,526

Up $308,214 (+6.2%) from 2023

Revenue

Up

$1,142,229

Up $38,854 (+3.5%) from 2023

Expenses

Up

$834,015

Up $234,376 (+39%) from 2023

Net Income

Down

$308,214

Down $195,522 (-39%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,573,076Liabilities 2011: $55,247Net Assets 2011: $2,517,8292011Assets 2012: $2,986,487Liabilities 2012: $138,424Net Assets 2012: $2,848,0632012Assets 2013: $3,293,326Liabilities 2013: $132,768Net Assets 2013: $3,160,5582013Assets 2014: $3,689,043Liabilities 2014: $181,454Net Assets 2014: $3,507,5892014Assets 2015: $3,762,271Liabilities 2015: $242,189Net Assets 2015: $3,520,0822015Assets 2016: $3,699,645Liabilities 2016: $310,252Net Assets 2016: $3,389,3932016Assets 2017: $3,759,876Liabilities 2017: $99,393Net Assets 2017: $3,660,4832017Assets 2018: $3,807,202Liabilities 2018: $102,077Net Assets 2018: $3,705,1252018Assets 2019: $4,017,969Liabilities 2019: $296,378Net Assets 2019: $3,721,5912019Assets 2020: $3,934,095Liabilities 2020: $68,002Net Assets 2020: $3,866,0932020Assets 2021: $4,855,469Liabilities 2021: $67,079Net Assets 2021: $4,788,3902021Assets 2022: $4,303,026Liabilities 2022: $84,816Net Assets 2022: $4,218,2102022Assets 2023: $4,983,052Liabilities 2023: $25,740Net Assets 2023: $4,957,3122023Assets 2024: $5,312,418Liabilities 2024: $46,892Net Assets 2024: $5,265,5262024

Highlighted filing

2024

Assets$5,312,418
Liabilities$46,892
Net Assets$5,265,526

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $217,3282011Expenses 2012: $668,6182012Expenses 2013: $609,4442013Revenue 2014: $783,371Expenses 2014: $667,041Net Income 2014: $116,3302014Revenue 2015: $813,412Expenses 2015: $631,660Net Income 2015: $181,7522015Revenue 2016: $376,863Expenses 2016: $363,938Net Income 2016: $12,9252016Revenue 2017: $461,652Expenses 2017: $346,949Net Income 2017: $114,7032017Revenue 2018: $253,279Expenses 2018: $337,895Net Income 2018: -$84,6162018Revenue 2019: $451,510Expenses 2019: $435,044Net Income 2019: $16,4662019Revenue 2020: $685,214Expenses 2020: $540,712Net Income 2020: $144,5022020Revenue 2021: $861,699Expenses 2021: $616,656Net Income 2021: $245,0432021Revenue 2022: $729,803Expenses 2022: $551,645Net Income 2022: $178,1582022Revenue 2023: $1,103,375Expenses 2023: $599,639Net Income 2023: $503,7362023Revenue 2024: $1,142,229Expenses 2024: $834,015Net Income 2024: $308,2142024

Highlighted filing

2024

Revenue$1,142,229
Expenses$834,015
Net Income$308,214

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.31$0.05$5.27$1.14$0.83$0.31
2023Detailed filing. Detailed filing data is available for this year.$4.98$0.03$4.96$1.10$0.60$0.50
2022Detailed filing. Detailed filing data is available for this year.$4.30$0.08$4.22$0.73$0.55$0.18
2021Detailed filing. Detailed filing data is available for this year.$4.86$0.07$4.79$0.86$0.62$0.25
2020Detailed filing. Detailed filing data is available for this year.$3.93$0.07$3.87$0.69$0.54$0.14
2019Detailed filing. Detailed filing data is available for this year.$4.02$0.30$3.72$0.45$0.44$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.81$0.10$3.71$0.25$0.34$0.08
2017Detailed filing. Detailed filing data is available for this year.$3.76$0.10$3.66$0.46$0.35$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.70$0.31$3.39$0.38$0.36$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.76$0.24$3.52$0.81$0.63$0.18
2014Detailed filing. Detailed filing data is available for this year.$3.69$0.18$3.51$0.78$0.67$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.13$3.16$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.14$2.85$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.06$2.52$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,143,381
Mission and Program Overview

Mission

The college of the siskiyous foundation supports the mission and values of college of the siskiyous by fostering community relationships and raising funds to enhance exceptional learning environments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,072,611$4,329,683▲ $257,072
Cash and Non-Interest-Bearing Accounts$821,020$903,569▲ $82,549
Accounts Receivable$28,939$33,572▲ $4,633
Prepaid Expenses and Deferred Charges$1,596$1,596→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,983,052$5,312,418▲ $329,366
Other Assets Total$58,886$43,998▼ $14,888
Liabilities
Accounts Payable and Accrued Expenses$21,092$39,584▲ $18,492
Other Liabilities$3,452$6,112▲ $2,660
Deferred Revenue$1,196$1,196→ $0
Total Liabilities$25,740$46,892▲ $21,152
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,964,865$4,188,410▲ $223,545
Net Assets Without Donor Restrictions$992,447$1,077,116▲ $84,669
Total Net Assets Fund Balance$4,957,312$5,265,526▲ $308,214
Total Liabilities and Net Assets / Fund Balance$4,983,052$5,312,418▲ $329,366
Compensation and Service Providers

Board Members and Trustees

NameTitle
Char PerlasCOS President
Bruce DeutschPast President
Madeleine AyresPast President
Rennie ClelandPresident
Marie GreenVice President
Amy LanierDirector
Denise MannionDirector
Kathleen KoonDirector
Ronda GubettaDirector
Emily Anderson-MoserASM rep
Maggie CrowderClassified Rep.
Noelle CollierFaculty Re
Dennis SbarbaroPast VP
dawnie slabaughSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$512,385
Program Service Revenue
$231,698
Investment Income
$387,290
Other Revenue
$10,856
All Other Contributions
$512,385
Change in Net Assets
$308,214

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,142,229
Revenue Not Reported on Form 990
$1,152
Total Revenue per Audited Statements
$1,143,381
Total Revenue per Form 990
$1,142,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$542,942
Grants and Similar Amounts Paid$194,078
Salaries, Compensation, and Employee Benefits$96,995
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$131,683-$131,683
Grants to Domestic Orgs$110,684--$110,684
Grants to Domestic Individuals$83,394--$83,394
Information Technology-$66,022-$66,022
Other Salaries and Wages$54,196--$54,196
Travel-$44,264-$44,264
Other Employee Benefits$42,799--$42,799
Occupancy-$26,200-$26,200
All Other Expenses$6,042$10,607-$16,649
Fees for Services Accounting-$10,952-$10,952
Other Expenses-$10,907-$10,907
Office Expenses$1,642$9,029-$10,671
Advertising-$559-$559
Total Functional Expenses$298,757$535,258$0$834,015

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$835,167
Expenses per Audited Statements$834,015
Total Expenses per Form 990$834,015
Expenses Not Reported on Form 990$1,152
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
College of the SiskiyousWeed, CA--$110,684
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,008
Fundraising Direct Expenses$1,152
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Siskiyous Join CCD$6,112
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The executive committee members consist of: foundation president, vice president, secretary, treasurer, immediate past president, college president, and chairs of standing committees which are recertified annually.

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

The completed form is presented to the foundation board of directors for review and approval.

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

The foundation requires all officers, directors and key employees to fill out the conflict of interest disclosure statement and return it to the foundation office annually.

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

Salary movement is done in guidlines with the district board approved step and column salary schedule.

Form 990, Part VI, Section C, Line 19

Audited financial statements are available on the foundation's website or upon request from the college of the siskiyous administrative services department.

Filing and Contact Details

Filer

Filer Name
College of the Siskiyous Foundation
EIN
94-3146801
Phone
5309385373
Address
800 COLLEGE AVENUE, WEED, CA 96094

Signing Officer

Name
Rennie Cleland
Title
President
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rennie Cleland
Formed
1991
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
14

Preparer

Firm
CWDL CPAs
Address
3131 Camino Del Rio North Ste 820, San Diego, CA 92108
Preparer
John Dominguez CPA
Phone
8585652700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No change from previous year.

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

The gem and art collection is retained by the foundation for public exhibition and educational purposes. The foundation also retains the collections as investments to sell on an as-needed basis.

Part V, Line 4: Intended uses of the endowment fund.

The endowment funds are used for the payment of scholarships under various programs and the maintenance of the rural health science institute.

Part X : FIN48 Footnote

The foundation operates under section 501(c)(3) of the internal revenue code and 23701(d) of the california revenue and taxation code and is exempt from federal and state income taxes. Accordingly, no provision for income taxes is included in the financial statements. In addition, the foundation qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). Fasb asc 740-10 clarifies the accounting for uncertainty in income taxes recognized in the foundation's financial statements in accordance with fasb asc 740, and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc 740-10 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken in a tax return.the foundation files income tax returns in the u.s. Federal jurisdiction, and the state of california. The foundation's federal income tax returns for tax years 2015 and beyond remain subject to examination by the internal revenue service. The foundation's california income tax returns for tax years 2014 and beyond remain subject to examination by the franchise tax board.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Direct expenses $1152

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct expenses $1152

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