2024-05-09T10:26:48+00:00 2023-06-30 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-07-01 956095802 Coast Community College District Foundation COAS 7144384888 1370 Adams Avenue Costa Mesa CA 92626 Marlene Drinkwine Treasurer/CCCD VP FIN & Admin Serv 7144384654 2024-05-09 true Marlene Drinkwine 999009999 Diane Kirmaci P01578407 4155761100 2022 2023-04-26 12:10:37Z Marlene Drinkwine 1370 Adams Avenue Costa Mesa CA 92626 157090 false X cccd.edu/aboutus/cccdfoundation/index.html X 1955 CA THE COAST COMMUNITY COLLEGE DISTRICT FOUNDATION WAS INCOPORATED WITH THE EXPRESS PURPOSE OF PROMOTING AND ASSISTING THE EDUCATION PROGRAMS AND PROJECTS OF THE COAST COMMUNITY COLLEGE DISTRICT. 10 8 0 7 0 0 195 1948 0 0 61 71 138455 155071 138711 157090 35317 37100 0 0 52000 63755 0 0 18915 38487 106232 139342 32479 17748 389578 501764 11660 12204 377918 489560 THE VISION OF THE COAST COMMUNITY COLLEGE DISTRICT FOUNDATION IS TO ENCOURAGE INNOVATIVE AND CREATIVE EDUCATIONAL GROWTH IN THE DISTRICT BY PROVIDING TRAINING AND DEVELOPMENT OPPORTUNITIES FOR FACULTY AND STAFF TO ENHANCE THEIR CAPABILITIES AND CONTINUOUSLY IMPROVE STUDENT INSTRUCTION. false false 94440 12600 0 Support of various programs within the college including the Faculty Funding Opportunity Grant which was established in 2003 to encourage faculty in the District to pursue projects and activities aimed at improving classroom instruction and teaching. Also, the Coast District Foundation supports fundraising events and campaigns at all three colleges. In addition to providing support for students, gifts tied to events provide venues for trustees and other District leadership to engage with the colleges. Similarly, the Coast District Foundation supports fundraising events and campaigns within the community. Recipients align with the mission and interests of the District. In addition to supporting education-relevant causes, gifts tied to events provide venues for trustees and other District leadership to engage with the community. 24500 24500 0 The Coast Community College District Foundation established the Faculty Funding Opportunity Grant in 2003 to encourage full-time and part-time faculty members in the District to pursue projects and activities aimed at improving classroom instruction and teaching. In FY23 there were 20 grant recipients. 118940 true false false false false false false false false false true false false true true true false false false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 10 8 false false false false false false false true true false false true true true true true true false false false CA X Daniela Thompson 7144384654 1370 Adams Ave Costa Mesa CA 92626 Elizabeth Morgan Chair (Until January 2023) 1.0 0 X X 0 0 0 John T Weispfenning PhD Secretary/CCCD Chancellor (Until 8/30/2022) 1.0 40.0 X X 0 304903 66884 Maricela Rios-Faust Vice Chair 1.0 0 X X 0 0 0 Marlene Drinkwine Treasurer 1.0 40.0 X X 0 127408 49834 Ronnetta Johnson Chair (Since January 2023) 1.0 0 X X 0 0 0 Whitney Yamamura EdD Secretary/CCCD Chancellor (Since 9/1/2022) 1.0 40.0 X X 0 87983 34648 Dana Swart BOARD MEMBER 1.0 0 X 0 0 0 Dr Suzanne Savary Board Member 1.0 0 X 0 0 0 Eugene Mulcahy Board Member 1.0 0 X 0 0 0 Frank Dominguez Board Member 1.0 0 X 0 0 0 Erik Fallis Executive Director 12.0 28.0 X 0 163220 51983 0 683514 203349 0 false true false 0 1948 1948 0 0 0 0 0 71 71 0 0 0 0 Trademark Fees 900099 60000 60000 Administrative Fees 900099 95071 95071 0 0 0 0 155071 157090 0 0 155142 12600 12600 24500 24500 40611 27616 12995 10044 6830 3214 9145 6218 2927 3955 2689 1266 0 0 0 0 24 24 14631 14631 1141 1141 District Events 19822 19822 Hospitality 2151 2151 Administrative Costs 718 718 0 0 0 0 139342 118940 20402 0 244443 289181 72200 71923 72935 49806 0 0 0 0 0 0 0 0 0 90854 0 0 0 389578 501764 7160 10172 0 0 4500 2032 11660 12204 X 328386 436988 49532 52572 377918 489560 389578 501764 X 17748 93894 X false true X true false X X X 1 Coast Community College District 956002272 6 true 0 77606 1 0 77606 true false false false false false false false false false false false false false false true false Investment in CCCD Enterprise 90854 F 90854 Liabilities under split-interest agreement 2032 2032 X 328590 77606 93894 171500 157090 0 0 157090 216948 77606 0 77606 139342 0 0 139342 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FOUNDATION QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE 23701D. THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO THE FOUNDATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION, THEREFORE, NO DISCLOSURE OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE US FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value of split interest agreement - 3040 Change in value of Coast CCD Enterprise, Inc. - 90854 true Scholarships 20 24500 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Each Campus IPD committee reviews each application and ranks each applicant. A sub-committee consisting of two foundation members selects the scholarships recipients based on the criteria listed on the information sheet and the campus rankings. The second half of the scholarship amount is not awarded until the work is complete and the final report is submitted. false false false false false false false false false John T Weispfenning PhD Secretary/CCCD Chancellor (Until 8/30/2022) 0 299693 0 0 0 5210 0 46391 0 20493 0 371787 0 0 Marlene Drinkwine Treasurer 0 125344 0 0 0 2064 0 30572 0 19262 0 177242 0 0 Erik Fallis Executive Director 0 148370 0 0 0 14850 0 32388 0 19595 0 215203 0 0 Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION LINE 15A IS ANSWERED NO BECAUSE COAST COMMUNITY COLLEGE DISTRICT (CCCD) IS THE COMMON PAYING AGENT FOR COAST COMMUNITY COLLEGE DISTRICT FOUNDATION. THEREFORE, THE TOP MANAGEMENT OFFICIALS ARE EMPLOYED AND COMPENSATED BY CCCD. LINE 15B IS ANSWERED NO IN ACCORDANCE WITH THE IRS FORM 990 INSTRUCTIONS BECAUSE SALARY IS PAID AND DETERMINED BY A RELATED PARTY, CCCD. ALL OFFICERS ARE EMPLOYED AND PAID BY CCCD. Form 990, Part VI, Line 11b Review of form 990 by governing body A DRAFT OF THE FORM 990 AND ITS RELATED SCHEDULES ARE SUBMITTED TO FOUNDATION MANAGEMENT. THE DRAFT IS UPDATED BASED ON FEEDBACK FROM MANAGEMENT PRIOR TO FILING THE RETURN. A FINAL DRAFT OF THE FORM 990 AND ITS RELATED SCHEDULES ARE PROVIDED TO ALL MEMBERS OF THE BOARD. Form 990, Part VI, Line 12c Conflict of interest policy COAST COMMUNITY COLLEGE DISTRICT FOUNDATION (CCCDF) REQUIRES ALL EMPLOYEES TO DISCLOSE, AT LEAST ANNUALLY, ALL SOURCES OF INCOME FROM COMPENSATION OR FROM OWNERSHIP OF EVERY OUTSIDE ENTITY THAT (A) SOLD, SUPPLIED OR PROVIDED SERVICES, (B) OPERATED A COMPETING ENTERPRISE OR (C) PROVIDED GOODS OR SERVICES TO CCCDF IN THE LAST SIX MONTHS. CCCDF ALSO REQUIRES ALL DIRECTORS TO ANNUALLY SIGN A STATEMENT AFFIRMING (A) RECEIPT OF THE CCCDF CONFLICT OF INTEREST POLICY, (B) UNDERSTANDING OF THE POLICY AND (C) AGREEMENT WITH THE POLICY. To ensure the Foundation operates in a manner consistent with its not-for-profit purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted by the Executive Director and staff of the Foundation for submittal to the Board of Directors. This review is performed during the October semi-annual meeting each year, so that it can be verified as a part of the following year's audit. The periodic reviews, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arm's length bargaining. b. Whether partnerships, joint ventures, and arrangements with management organizations conform to the Foundation's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further nonprofit purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. An interested person must recuse himself or herself from casting any vote and from participating in any further meetings or negotiations with respect to any transactions in which he or she may have financial interest except upon a specific invitation from the board or committee. Form 990, Part VI, Line 19 Required documents available to the public THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 3040; Change in value of Coast CCD Enterprise, Inc. - 90854; Coast Community College District 1370 Adams Avenue Costa Mesa CA 92626 956002272 Multi-College District Providing Public Education CA 501(c)(1) NA false Golden West College Foundation 15744 Golden West Street Huntington Beach CA 92647 330073702 Foundation CA 501(c)(3) Type I Coast Community College District false Coastline Community College Foundation 11460 Warner Avenue Fountain Valley CA 92708 330094898 Foundation CA 501(c)(3) Type I NA false CHARITABLE REMAINDER UNITRUST TRUST CA NA Trust false false false false false false false false false false false false false true true true false false false