2024-01-12T12:46:38-05:00 2023-06-30 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2022-07-01 841078004 COMMUNITY COLLEGE OF AURORA FOUNDATION COMM 3033604833 16000 EAST CENTRETECH PARKWAY AURORA CO 80011 JOHN WOLFKILL EXECUTIVE DIRECTOR 3033604833 2024-01-02 true JOHN WOLFKILL 999009999 false LORI B BAUER CPA P01260252 3037710123 2024-01-02 2022 2023-04-26 12:10:37Z JOHN WOLFKILL 16000 EAST CENTRETECH PARKWAY AURORA CO 80011 2704182 false X WWW.AURORAGIVES.ORG X 1985 CO SUPPORT COMMUNITY COLLEGE OF AURORA AND PROVIDE LIFE-CHANGING OPPORTUNITIES FOR STUDENTS. 17 17 4 50 0 2340363 2013179 0 119120 177528 69608 -42360 2529091 2148347 658258 846843 0 314326 347519 0 192829 199476 272848 1172060 1467210 1357031 681137 5714923 6743605 397871 374204 5317052 6369401 PROVIDE SUPPORT TO COMMUNITY COLLEGE OF AURORA'S (CCA) INSTRUCTIONAL PROGRAMS, COLLEGE FACILITIES, STUDENT SCHOLARSHIPS, AND SPECIAL PROJECTS. false false 1150162 846843 COSTS OF PROVIDING SUPPORT TO COMMUNITY COLLEGE OF AURORA (CCA) INSTRUCTIONAL PROGRAMS, COLLEGE FACILITIES, STUDENT SCHOLARSHIPS AND SPECIAL COLLEGE PROJECTS TO THE COMMUNITY COLLEGE OF AURORA. THE FOUNDATION HAS BEGUN RAISING FUNDS TO CONSTRUCT A NEW FACILITY ON THE CENTRETECH CAMPUS TO EXPAND CRITICAL PROGRAMMING IN HIGH-GROWING, HIGH- DEMAND CAREER FIELDS. DURING THE YEAR ENDED JUNE 30, 2023, THE FOUNDATION RAISED 1.2 MILLION AND ANTICIPATES CONSTRUCTION OF THE NEW FACILITY TO BE COMPLETED IN FALL 2025. 1150162 true true false false false false false false false true false false false true false true true false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false true 6 0 true 4 true false false false false false true true false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false CO X X THE ORGANIZATION 3033604833 16000 EAST CENTRETECH PARKWAY AURORA CO 80011 PHIL SMITH PRESIDENT 4.00 X X 0 0 0 KARA JORGENSEN VICE PRESIDE 4.00 X X 0 0 0 MIKE HANLEY SECRETARY 4.00 X X 0 0 0 AMY MCLAUGHRY TREASURER 4.00 X X 0 0 0 MARIBEL SANDOVAL MEMBER 2.00 X 0 0 0 BOB LEGARE MEMBER 2.00 X 0 0 0 DEBRA PARCHETA MEMBER 2.00 X 0 0 0 EBEN CLARK MEMBER 2.00 X 0 0 0 EFREN HERRERA HURTADO MEMBER 2.00 X 0 0 0 JAN KNIBBE MEMBER 2.00 X 0 0 0 JOSH STEWART MEMBER 2.00 X 0 0 0 KEVIN HOUGHEN MEMBER 2.00 X 0 0 0 JAY FARLEY MEMBER 2.00 X 0 0 0 LACEY GOLONKA MEMBER 2.00 X 0 0 0 BRIAN MULNIX MEMBER 2.00 X 0 0 0 LYNN WINCHELL EX-OFFICIO 2.00 X 0 0 0 DR MORDECAI IAN BROWNLEE EX-OFFICIO 2.00 X 0 0 0 JOHN WOLFKILL EXECUTIVE DI 40.00 X 136350 0 12839 136350 12839 1 false false false 112921 1900258 2013179 69455 69455 621548 513475 108073 108073 108073 112921 42360 -42360 -42360 2148347 135168 802431 802431 44412 44412 146482 70611 16775 59096 158750 76525 18180 64045 3106 1497 356 1253 15289 7370 1751 6168 23892 11517 2736 9639 27989 27989 75690 20599 52265 2826 11156 5191 3770 2195 1984 1190 397 397 6507 6507 COLLEGE SUPPORT 102312 102312 OTHER FUNDRAISING EXPENSE 47210 47210 1467210 1150162 124219 192829 34651 222906 1423944 103843 339533 425067 20541 33085 3896254 4944157 1014547 5714923 6743605 397871 13652 354252 6300 397871 374204 X 2445785 2657368 2871267 3712033 5317052 6369401 5714923 6743605 X 681137 117677 163103 90432 X false true X true false X 549119 689682 814620 2340363 2013179 6406963 549119 689682 814620 2340363 2013179 6406963 1490969 4915994 118172 107909 94764 93923 69455 484223 6891186 115525 0.71340 0.71340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 940439 34106 90432 50430 1014547 1531548 2200947 -138576 722652 2871267 1296896 518311 161568 445227 1531548 1466774 628843 29217 827938 1296896 1491105 434863 14602 473796 1466774 1.00000 false false ASSETS HELD FOR ENDOWMENTS 1014547 1014547 X 2336017 117677 7550 90432 215659 2120358 27989 27989 2148347 1446771 7550 7550 1439221 27989 27989 1467210 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED TO PROVIDE ANNUAL SCHOLARHSHIPS TO THE STUDENTS AT COMMUNITY COLLEGE OF AURORA. SCHEDULE D, PAGE 3, PART X THE FOUNDATION HAS PREVIOUSLY RECEIVED NOTICE FROM THE INTERNAL REVENUE SERVICE OF EXEMPTION FROM INCOME TAX UNDER SECTION 50L(C)(3) OF THE INTERNAL REVENUE CODE. IT HAS BEEN CLASSIFIED AS AN FOUNDATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. AS SUCH, DONORS ARE ENTITLED TO A CHARITABLE DEDUCTION FOR THEIR CONTRIBUTION TO THE FOUNDATION. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS CONTAIN NO PROVISION FOR INCOME TAXES. MANAGEMENT BELIEVES THAT THE FOUNDATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX AUDITS ON ITS FORM 990 BY TAXING AUTHORITIES FOR YEARS ENDING PRIOR TO JUNE 30, 2020. THE YEARS SUBSEQUENT TO THIS YEAR CONTAIN MATTERS THAT COULD BE SUBJECT TO DIFFERING INTERPRETATIONS OF APPLICABLE TAX LAWS AND REGULATIONS. ALTHOUGH THE OUTCOME OF TAX AUDITS IS UNCERTAIN, THE FOUNDATION BELIEVES NO ISSUES WOULD ARISE. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN ENDOWMENT VALUE 90,432 CCAF LUNCHEON 112921 112921 42360 112921 112921 42360 42360 -42360 true COMMUNITY COLLEGE OF AURORA 16000 E CENTRE TECH PKWY AURORA CO 80111 383721881 501C3 797582 SCHOLARSHIPS 1 INSTRUCTIONAL EXCELLANCE 4 7000 CASH STUDENT EMERGENCY FUND 17 29173 CASH SUPPORT TO COLLEAGUES 13 1346 COST FLOWERS LAPTOPS FOR STUDENTS 15 3900 COST LAPTOPS INCENTIVES TO STUDENTS 60 2993 CASH SCHEDULE I, PAGE 1, PART I, LINE 2 UPON THE ACCEPTANCE OF A GRANT AWARD, THE FOUNDATION CALENDARS ALL REPORT DATES IN ITS SHARED CALENDAR, DEVELOPS THE DATA REPORT TEMPLATES NECESSARY FOR CAPTURING REQUIRED GRANT PERFORMANCE OR OUTCOMES DATA, AND ASSIGNS THE MONITORING AND REPORTING FOR THE GRANT TO THE MOST APPROPRIATE STAFF PERSON. THE FOUNDATION THEN WORKS WITH THE COLLEGE INSTITUTIONAL RESEARCH DEPARTMENT TO GATHER NECESSARY DATA AND COMPLETE REQUIRED REPORTS. THE FOUNDATION USES ACADEMIC WORKS, AND AWARDS MANAGEMENT SOFTWARE BY BLACKBAUD, TO MANAGE ITS SCHOLARSHIP APPLICATION REVIEW AND AWARD PROCESS. ACADEMIC WORKS IS SCHOLARSHIP PORTAL THAT PROVIDES A COMMON APPLICATION FOR MORE THAN 70 SCHOLARSHIP FUNDS MANAGED BY THE FOUNDATION. ALL ELIGIBILITY CRITERIA, THE ANNUAL BUDGET, AND ANY ADDITIONAL APPLICANT INFORMATION REQUIRED BY EACH SCHOLARSHIP IS LISTED IN THE SCHOLARSHIP PORTAL FOR ALL APPLICANTS TO SEE. THE REVIEW COMMITTEES FOR EACH SCHOLARSHIP FUND ACCESSES APPLICATIONS AND SCHOLARSHIP REVIEW RUBRICS THROUGH ACADEMIC WORKS. THE CCAF SCHOLARSHIP COORDINATOR MANAGES THE REVIEW OF THE SCHOLARSHIP APPLICATIONS AND SELECTION OF SCHOLARSHIP RECIPIENTS. THE FINANCIAL AID SCHOLARSHIP COORDINATOR MANAGES THE AWARD POSTING AND POST-ACCEPTANCE PROCESS FOR EACH AWARD. STUDENTS ARE REQUIRED TO COMPLETE THE POST ACCEPTANCE PROCESS THROUGH ACADEMIC WORKS (INCLUDES ACCEPTING THE SCHOLARSHIP, ACKNOWLEDGING THE REQUIREMENTS OF THE SCHOLARSHIP, UPLOADING A DONOR THANK YOU LETTER AND SIGNING A CONSENT TO SHARE THE AWARDEES PROVIDED BIO AND ACADEMIC OUTCOMES WITH THE DONOR OF THE SCHOLARSHIP). FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR OF THE FOUNDATION. AFTER THE EXECUTIVE DIRECTOR HAS REVIEWED THE FORM 990 IT IS PROVIDED TO THE AUDIT COMMITTEE, FINANCE COMMITTEE AND TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C THE CCA FOUNDATION REQUIRES BOARD MEMBERS TO ANNUALLY (TYPICALLY AT THE OCTOBER BOARD MEETING) SIGN THE CONFLICT OF INTEREST STATEMENT, A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED TO THE BOARD MEMBERS AT THAT TIME. ANY POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT THE BOARD MEETINGS AND DOCUMENTED IN THE BOARD MINUTES. IF A POTENTIAL CONFLICT OF INTEREST FOR BOARD MEMBER IS IDENTIFIED, THE BOARD MEMBER WILL EXPLAIN THE POTENTIAL CONFLICT OF INTEREST. IF THE BOARD DEEMS THAT A CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER WITH THE CONFLICT WILL NOT PARTICIPATE IN THE DISCUSSION OF THE TOPIC FOR WHICH A CONFLICT EXISTS. THE BOARD MEMBER WILL ABSTAIN FROM THE VOTE. BOTH THE CONFLICT AND ABSTENTION WILL NOT BE NOTED IN THE MEETING MINUTES. ADDITIONALLY, ALL SIGNIFICANT CONTRACTS OF 10,000 OR MORE, REQUIRE BOARD APPROVAL AND ALL CHECKS OF 5,000 OR MORE REQUIRE TWO SIGNATURES (TYPICALLY THE EXECUTIVE DIRECTOR AND A MEMBER OF THE EXECUTIVE COMMITTEEE, USUALLY THE TREASURER OR PRESIDENT). FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR, THE PRESIDENT AND VICE PRESIDENT OF THE BOARD OF DIRECTORS CONDUCTS A FORMAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR, ASSESSING THE ACHIEVEMENT OF MEETING HIS AND THE ORGANIZATION'S ANNUAL GOALS. THESE EXECUTIVE OFFICERS THEN PRESENT THEIR REVIEW TO THE FULL BOARD IN EXECUTIVE SESSION AND DISCUSS THEIR RECOMMENDATION FOR ANY CHANGES IN COMPENSATION, COST OF LIVING ADJUSTMENTS OR OTHERWISE. THE EXECUTIVE COMMITTEE OF THE BOARD CONDUCTS A MARKET ANALYSIS FOR THE EXECUTIVE DIRECTOR EVERY THREE YEARS. THE LAST REVIEW AND ANALYSIS WAS CONDUCTED ON MAY 31, 2023. FORM 990, PAGE 6, PART VI, LINE 15B BY THE JUNE 30 EACH YEAR, THE BOARD OF DIRECTORS APPROVES THE ORGANIZATIONAL BUDGET FOR THE CCA FOUNDATION FOR THE UPCOMING YEAR. THIS BUDGET INCLUDES ALL COMPENSATION AMOUNTS FOR EACH EMPLOYEE. AT THE END OF THE FISCAL YEAR, THE PRESIDENT AND VICE PRESIDENT OF THE BOARD OF DIRECTORS MEET WITH THE EXECUTIVE DIRECTOR TO DISCUSS HIS PERFORMANCE EVALUATION AND ANY CHANGES TO THE EXECUTIVE DIRECTORS COMPENSATION FOR THE UPCOMING YEAR. IN JUNE OR JULY EACH YEAR, THE EXECUTIVE DIRECTOR PRESENTS THE OUTCOMES OF THE PERFORMANCE INCENTIVE PLAN FOR EACH EMPLOYEE AND RECOMMENDS ANY PERFORMANCE INCENTIVE AMOUNT BASED ON THESE INDIVIDUAL PERFORMANCE OUTCOMES (PERFORMANCE OUTCOMES AND TARGETED INCENTIVE PAYMENT AMOUNTS ARE APPROVED BY THE EXECUTIVE COMMITTEE EACH FALL). THEN, THE PRESIDENT OF THE BOARD PRESENTS THE EXECUTIVE DIRECTOR'S PERFORMANCE INCENTIVE OUTCOMES BEFORE THE EXECUTIVE COMMITTEE MAKES THE FINAL APPROVAL AN ALL PERFORMANCE INCENTIVE AMOUNTS. EVERY THREE YEARS, CCA FOUNDATION CONDUCTS A COMPREHENSIVE COMPENSATION MARKET ANALYSIS FOR EACH OF ITS EMPLOYEE POSITIONS. THE LAST ANALYSIS WAS CONDUCTED IN THE 2022-2023 FISCAL YEAR. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AND MAY BE ACCESSED AT WWW.AURORAGIVES.ORG FORM 990, PART XI, LINE 9 CHANGE IN ENDOWMENT VALUE 90,432 THE JUNE 30, 2022 FINANCIAL STATEMENTS HAVE BEEN RESTATED TO PROPERLY REFLECT PROMISES TO GIVE. SUCH RESTATEMENT ONLY IMPACTED THE JUNE 30, 2022 FINANCIAL STATEMENTS.