2024-12-03T16:53:59-05:00 2024-06-30 844233121 SHARPE PATEL CPA 325 ARLINGTON AVE STE 630 CHARLOTTE NC 28203 990 2023-07-01 561055936 LENOIR COMMUNITY COLLEGE FOUNDATION INC LENO 2525276223 PO BOX 188 KINSTON NC 28502 MRS JEANNE KENNEDY DR OF INST ADVANCE 2525276223 2024-11-14 true true MEGAN A RIDGLEY CPA P01317611 7044993893 2024-11-14 2023 2024-10-15 13:58:12Z MRS JEANNE KENNEDY 6620515 false X X 1972 NC SUPPORT LENOIR COMMUNITY COLLEGE BY PROVIDING STUDENT SCHOLARSHIPS, STAFF DEVELOPMENT, AND OTHER STUDENT SUPPORT SERVICES. 19 19 0 57 0 2179993 982869 242129 213609 -300683 367007 -42752 -74750 2078687 1488735 333866 549934 0 0 0 162595 1702623 399932 2036489 949866 42198 538869 12429552 13951695 14033 2854 12415519 13948841 SUPPORT LENOIR COMMUNITY COLLEGE BY PROVIDING STUDENT SCHOLARSHIPS, STAFF DEVELOPMENT, AND OTHER STUDENT SUPPORT SERVICES. false false 775177 549934 213609 PROVIDE SUPPORT FOR LENOIR COMMUNITY COLLEGE. 775177 true true false false false false false false false true true false false false false false true false false false false false false false true false false true false true false false false false false false false false true false false false false true false true false true 23 0 true 0 false false false false false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true false true true false false false X JEANNE M KENNEDY 2525276223 PO BOX 188 KINSTON NC 28502 X MR RUSTY HUNT DIRECTOR X 0 225562 15509 MRS DEBORAH SUTTON TREASURER 5.00 X 0 162424 8029 MR JAY CHERRY DIRECTOR 0.00 X 0 0 0 MR EDWARD CHISOLM DIRECTOR 0.00 X 0 0 0 DR SHIRLEY DOVE DIRECTOR 0.00 X 0 0 0 MR DAVID EDWARDS CHAIRMAN DEV 0.00 X 0 0 0 MR COREY FADER DIRECTOR 0.00 X 0 0 0 MR DEXTER FLOYD DIRECTOR 0.00 X 0 0 0 MR CALE GRADY CHAIRMAN 0.00 X X 0 0 0 MR OSCAR GREENE DIRECTOR 0.00 X 0 0 0 DR ROBERT HOSEA DIRECTOR 0.00 X 0 0 0 MR CHRIS HUMPHREY VICE CHAIR F 0.00 X 0 0 0 DR LYNWOOD TURNER III DIRECTOR 0.00 X 0 0 0 MR JOHN MARSTON CHAIRMAN, FI 0.00 X X 0 0 0 MR JOHN MCPHAUL DIRECTOR 0.00 X 0 0 0 MR BUDDY RITCH DIRECTOR 0.00 X 0 0 0 MR ROD SMITH DIRECTOR 0.00 X 0 0 0 MR CHARLES TAYLOR CHAIRMAN, GO 0.00 X X 0 0 0 MR KEN TETTERTON DIRECTOR 0.00 X 0 0 0 MR RANDY SMITH DIRECTOR 0.00 X 0 0 0 387986 23538 false true false 149121 833748 94100 982869 PASSPORTS INCOME 561500 104056 104056 TRAVEL PROGRAM 518210 101655 101655 LEASE INCOME 532000 7898 7898 213609 283282 283282 5140673 5056948 83725 83725 83725 149121 74832 -74832 BAD DEBT RECOVERY 900099 82 82 82 1488735 213691 367007 549934 549934 8960 8960 14437 6930 1732 5775 112706 112706 6327 6327 3045 3045 ATHLETICS EXPENSE 155178 155178 SOCCER FIELD EXPENSE 44625 44625 PASSPORT PROGRAM 39439 39439 MANAGEMENT FEES 10517 5048 1262 4207 4698 4090 140 468 949866 775177 12094 162595 4007921 1174173 126864 97835 2239 4157 19149 19864 1239253 59722 660955 1179531 7481105 11476135 131319 12429552 13951695 14033 2854 14033 2854 X 5284588 5687976 7130931 8260865 12415519 13948841 12429552 13951695 538869 994453 X false true X true false X X 1 LENOIR COMMUNITY COLLEGE 560753025 6 true 456834 93100 1 456834 93100 true true false false false false false false false false false false false false false false true false X PART IV, SECTION A, LINE 2 LENOIR COMMUNITY COLLEGE SATISIFIES ALL FACTORS ENUMERATED IN REVENUE RULING 57-128. ACCORDINGLY, THE SUPPORTED ORGANIZATION IS A NORTH CAROLINA STATE COLLEGE AND IS AN ORGANIZATION DESCRIBED IN SECTION 170(C)(1) OF THE CODE. THUS, THE COLLEGE IS A GOVERNMENTALLY SUPPORTED ORGANIZATION. PART IV, SECTION E, LINE 1C THE FOUNDATION'S RESTATED ARTICLES STATE THAT THE FOUNDATION IS TO BE A DIRECT SUPPORT ORGANIZATION FOR LENOIR COMMUNITY COLLEGE PERSUANT TO SECTIONS 115D-7 AND 115D-20(9)OF THE NORTH CAROLINA GENERAL STATUES. NORTH CAROLINA GENERAL STATUES SECTION 115D-20(9)EXPRESSLY REQUIRES THAT THE SOLE PURPOSE OF ANY PRIVATE, NONPROFIT CORPORATION ESTABLISHED PURSUANT TO ITS TERMS BE TO SUPPORT THE INSTITUTION WHICH PARTICIPATED IN ITS ESTABLISHMENT AND OPTERATION. ADDITIONALLY, THE RESTATED ARTICLES CLEARLY DESIGNATE THE COLLEGE BY NAME AS THE ONLY PUBLICLY SUPPORTED ORGANIZATION FOR WHICH THE FOUNDATION IS ORGANIZED TO SUPPORT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5457559 313415 99814 2275 5873063 5004981 387552 36063 28963 5457559 4831740 281234 -62422 -45571 5004981 0.59000 0.41000 false false 1239253 59722 1179531 1179531 2871198 994453 313178 74832 1382463 1488735 1488735 1244776 313178 74832 388010 856766 93100 93100 949866 SCHEDULE D, PAGE 4, PART XI, LINE 2D EVENT EXPENSE REPORTED ON PAGE 9 LINE 8B 74,832 SCHEDULE D, PAGE 4, PART XII, LINE 2D EVENT EXPENSE REPORTED ON PAGE 9 LINE 8B 74,832 SCHEDULE D, PAGE 4, PART XII, LINE 4B TRANSFERS TO COLLEGE 93,100 SCHEDULE D, PAGE 4, PART XIII 93,100 IS LISTED ON THE AUDITED FIANANCIALS AS TRANSFERS, BUT THIS RETURN REPORTS THAT AMOUNT AS IN-KIND GRANT EXPENSE. GOLF CLASSIC 43828 43828 10826 MATILDA 41931 41931 24600 2 63362 63362 39406 149121 149121 74832 74832 -74832 false LENOIR COMMUNITY COLLEGE PO BOX 188 KINSTON NC 28502 560753025 GOV 327126 FMV SCHOLARSHIPS LENOIR COMMUNITY COLLEGE PO BOX 188 KINSTON NC 28502 560753025 GOV 129708 93100 FMV COLLEGE SUPPORT false false false false false false false false false MR RUSTY HUNT DIRECTOR 225562 15509 241071 MRS DEBORAH SUTTON TREASURER 162424 8029 170453 X 400 COMPARATIVE SALES X 1 2300 COMPARATIVE SALES X 1 90000 COMPARATIVE SALES X 1 400 COMPARATIVE SALES X RADIO ADVERTISE 1 1000 COMPARATIVE SALES false false false FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF 990 PRESENTED TO BOARD OF DIRECTORS FOR APPROVAL AND SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 19 PROVIDED UPON REQUEST. LENOIR COMMUNITY COLLEGE PO BOX 188 KINSTON NC 28502 560753025 COLLEGE NC 6 N/A false false true true false false false false false false false false false false false true false false true true LENOIR COMMUNITY COLLEGE O 313178 ACTUAL LENOIR COMMUNITY COLLEGE B 93100 COMPARATIVE SALES LENOIR COMMUNITY COLLEGE P 46205 FMV LENOIR COMMUNITY COLLEGE B 456834 ACTUAL LENOIR COMMUNITY COLLEGE R 580141 ACTUAL