Form 990 for tax year 2022

Filed by DELTA COLLEGE FOUNDATION.

Totals

Total revenue: $1,704,241
Total expenses: $2,119,076
Contributions and grants received: $1,718,557
Grants paid: $1,830,143
Program service revenue: $0
Investment income: $18,779
Other revenue: -$33,095
Total assets, end of year: $1,597,305
Total liabilities, end of year: $47,140
Net assets or fund balances, end of year: $1,550,165
Program services expenses (Part IX): $2,020,650
Management and general expenses: $45,542
Fundraising expenses: $52,884
Program service expenses (Part III): $2,020,650

Program services were 95.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$102,896
1d · Related organizations

$466,064
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$1,149,597
1g · Noncash contributions included above

$245,500
3 · Investment income

total $18,779 · related or exempt $0 · unrelated business $0 · excluded $18,779
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6a · Gross rents

real property $0 · personal property $0
6b · Less rental expenses

real property $0 · personal property $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
7a · Gross sales of assets other than inventory

securities $31,049 · other assets $0
7b · Less cost or other basis and sales expenses

securities $31,049 · other assets $0
7c · Gain or loss

securities $0 · other assets $0
7d · Net gain or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
8a · Fundraising events: gross income

$27,120
8a · Fundraising events: contributions included on line 1c

$102,896
8b · Fundraising events: direct expenses

$60,215
8c · Net income from fundraising events

total -$33,095 · unrelated business $0 · excluded -$33,095
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
10a · Gross sales of inventory

$0
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $1,716,509 · program services $1,716,509
2 · Grants to domestic individuals

total $113,634 · program services $113,634
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $0 · program services $0 · management and general $0 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $0 · program services $0 · management and general $0 · fundraising $0
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $0 · program services $0 · management and general $0 · fundraising $0
10 · Payroll taxes

total $0 · program services $0 · management and general $0 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $6,411 · program services $6,411 · management and general $0 · fundraising $0
11c · Fees: accounting

total $2,200 · program services $0 · management and general $2,200 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $0 · program services $0 · management and general $0 · fundraising $0
12 · Advertising and promotion

total $153,620 · program services $127,248 · management and general $431 · fundraising $25,941
13 · Office expenses

total $10,850 · program services $0 · management and general $10,642 · fundraising $208
14 · Information technology

total $60,445 · program services $11,382 · management and general $25,581 · fundraising $23,482
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $0 · program services $0 · management and general $0 · fundraising $0
17 · Travel

total $8,808 · program services $4,624 · management and general $2,798 · fundraising $1,386
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $11,313 · program services $7,614 · management and general $3,699 · fundraising $0
20 · Interest

total $0 · program services $0 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $0 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $171 · program services $0 · management and general $171 · fundraising $0
24a · Other expenses: Educational Supplies & Fees

total $23,299 · program services $23,299 · management and general $0 · fundraising $0
24b · Other expenses: Delta College Displays & Plaques

total $9,879 · program services $9,879 · management and general $0 · fundraising $0
24e · All other expenses

total $1,937 · program services $50 · management and general $20 · fundraising $1,867

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $0 · end of year $0
2 · Savings and temporary cash investments

beginning of year $1,617,607 · end of year $1,147,454
3 · Pledges and grants receivable

beginning of year $373,998 · end of year $435,445
4 · Accounts receivable

beginning of year $1,150 · end of year $110
5 · Loans and receivables from officers and key people

beginning of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0
7 · Other notes and loans receivable

beginning of year $0
8 · Inventories for sale or use

beginning of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $14,296
11 · Investments: publicly traded securities

beginning of year $0
12 · Investments: other securities

beginning of year $0
13 · Investments: program-related

beginning of year $0
14 · Intangible assets

beginning of year $0
15 · Other assets

beginning of year $0
17 · Accounts payable and accrued expenses

beginning of year $3,530 · end of year $0
18 · Grants payable

beginning of year $0
19 · Deferred revenue

beginning of year $24,225 · end of year $47,140
20 · Tax-exempt bond liabilities

beginning of year $0
21 · Escrow or custodial account liability

beginning of year $0
22 · Loans and payables to officers and key people

beginning of year $0
23 · Secured mortgages and notes payable

beginning of year $0
24 · Unsecured notes and loans payable

beginning of year $0
27 · Net assets without donor restrictions

beginning of year $992,366 · end of year $511,683
28 · Net assets with donor restrictions

beginning of year $972,634 · end of year $1,038,482

Mission and programs · 2022

Mission

The Delta College Foundation mission is to "change lives by supporting opportunities and innovation at Delta College."

Activities or mission (Part I)

The Foundation was established to raise, collect and administer donations for Delta College. The Foundation directs fundraising efforts, builds donor relationships and promotes the College to benefit the entire College community, educational programs and capital projects.

Endowment Fund expenditures consisted of cash transfers to Delta College for investment into the College Endowment Fund. This year nine new funds were established and many donors contributed to previously existing funds. The Endowment Fund generated over $1.1 million in distributions that supported scholarships, achievement awards and several educational programs. Approximately $500,000 was distributed to Delta College for student scholarships and awards which provided about 500 scholarships. The single largest distribution of $104,000 went to the Possible Dream Program which provides cultural and educational experiences to over 300 economically disadvantaged students free of charge. The second largest single distribution of $102,000 supports a traveling STEM classroom that provides memorable learning experiences. This outreach program is housed in a state-of-the-art bus that traveled throughout the Great Lakes Bay Region to 32 schools and events during the year. Over 4,800 K-12 student interactions were made. Endowment Fund distributions also provided support to the College's public broadcasting stations, speaker series funding and several teaching chair awards.

Expenses $1,023,605 · Grants $1,023,605
Educational expenditures included purchases of supplies for classroom use, transfers of cash for non-endowed scholarships and transfers of donated equipment for instructional purposes. Supplies purchased included medical equipment, dental hygiene consumables and cyber security training software. Donated equipment included two industrial size lathes, five vehicles and numerous tools for the Technical Trades & Manufacturing Division. The Foundation also published two issues of a magazine, "Journeys", that highlights educational programs at Delta College, special events and personal success stories. It was mailed to approximately 55,000 households in the Great Lakes Bay Region. These expenditures benefitted approximately 11,000 students and staff in the College community and residents who live in the surrounding area.

Expenses $908,193 · Grants $717,686
Non-academic student assistance provided emergency support to Delta College students who were attending classes, but had barriers that threatened their ability to successfully complete their courses. Assistance included payments for rent, utilities, vehicle repairs, groceries and refurbished computers to help them complete the semester. All students who received aid were referred by college faculty or staff. Approximately 400 students received emergency assistance.

Expenses $88,852 · Grants $88,852

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Michael H Gavin

Secretary

Total calculated

$353,805

From this org

$0

From related orgs

$289,452

Other

$64,353

Hours/week

3 + 40 related

Schedule J breakdown matched by us

Base

$0 + $217,103 related

Bonus

$0

Other

$0 + $72,349 related

Deferred

$0 + $44,780 related

Nontaxable benefits

$0 + $20,542 related

Filer's total

$0 + $354,774 related
Sarah E DuFresne

Treasurer

Total calculated

$226,116

From this org

$0

From related orgs

$152,980

Other

$73,136

Hours/week

2 + 40 related

Schedule J breakdown matched by us

Base

$0 + $150,980 related

Bonus

$0

Other

$0 + $2,000 related

Deferred

$0 + $45,842 related

Nontaxable benefits

$0 + $28,806 related

Filer's total

$0 + $227,628 related
Pamela N Clark

Executive Director

Total calculated

$201,460

From this org

$0

From related orgs

$146,001

Other

$55,459

Hours/week

15 + 27 related

Schedule J breakdown matched by us

Base

$0 + $125,971 related

Bonus

$0

Other

$0 + $20,030 related

Deferred

$0 + $43,559 related

Nontaxable benefits

$0 + $12,403 related

Filer's total

$0 + $201,963 related
Paul J Barbeau

Vice Chair of Directors

Total calculated

$0

Hours/week

1
Mary Lou Benecke

Director

Total calculated

$0

Hours/week

1 + 2 related
Octavia Walters Caby

Director

Total calculated

$0

Hours/week

1
Sheri L Leaman Case

Director

Total calculated

$0

Hours/week

1
Richard J Dolinski

Director

Total calculated

$0

Hours/week

1
Mark S Flegenheimer

Director

Total calculated

$0

Hours/week

1
Heather L Gallegos

Director

Total calculated

$0

Hours/week

1
Stacy L Gannon

Director

Total calculated

$0

Hours/week

1 + 2 related
Barbara M Handley-Miller

Director

Total calculated

$0

Hours/week

1 + 2 related
Karl T Ieuter

Director

Total calculated

$0

Hours/week

1
Jonathan E Lauderbach

Director

Total calculated

$0

Hours/week

1
Edward M Lesniak

Director

Total calculated

$0

Hours/week

1
Diane M Mahoney

Director

Total calculated

$0

Hours/week

1
Roslyn E McQueen

Director

Total calculated

$0

Hours/week

1
David H Morley

Immediate Past Chair

Total calculated

$0

Hours/week

1
Guy C Moulthrop

Director

Total calculated

$0

Hours/week

1
Lisa M Rechsteiner

Director

Total calculated

$0

Hours/week

1
Annette M Rummel

Director

Total calculated

$0

Hours/week

1
Magen M Samyn

Director

Total calculated

$0

Hours/week

1
Patricia A Shaheen

Director

Total calculated

$0

Hours/week

1
Herbert A Spence III

Chair of Directors

Total calculated

$0

Hours/week

1
Marcia L Thomas

Director

Total calculated

$0

Hours/week

1 + 2 related
Lisa M Ungerleider

Director

Total calculated

$0

Hours/week

1
Catherine Washabaugh

Director

Total calculated

$0

Hours/week

1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3: The Executive Director is an employee of Delta College, a related organization. The College determines and pays the Executive Director's compensation. Her pay is based on the College board-approved evaluation process that incorporates salary market comparisons and a uniformly applied Performance Management System. Annual compensation increases, if any, are approved by the College Board of Trustees.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Delta College

$1,500,293

Cash grants to Delta College are invested in the Endowment Fund, used to award scholarships and support programs. Non-cash assistance includes donated classroom equipment, vehicles and supplies that are transferred to the College for training and educational purposes.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Delta College

community college · MI

Provenance

Return type: form_990
Tax year: 2022
Filed: 14 November 2023
IRS schema version: 2022v5.0
Source object: 202313189349312306

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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