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Nonprofiteer
← CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION

Form 990 for tax year 2024

Filed by CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION.

Totals

Total revenue
$4,165,227
Total expenses
$3,648,584
Contributions and grants received
$3,104,566
Grants paid
$2,340,468
Program service revenue
$164,845
Investment income
$895,816
Other revenue
$0
Total assets, end of year
$35,285,557
Total liabilities, end of year
$270,845
Net assets or fund balances, end of year
$35,014,712
Program services expenses (Part IX)
$2,788,717
Management and general expenses
$427,695
Fundraising expenses
$432,172
Program service expenses (Part III)
$2,788,717

Program services were 76.4% 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.

  • 1f · All other contributions, gifts and grants

    $3,104,566

  • 2a · Program service revenue: PROGRAM INCOME

    total $138,568 · related or exempt $138,568

  • 2b · Program service revenue: OTHER INCOME

    total $26,277 · related or exempt $26,277

  • 3 · Investment income

    total $895,816 · related or exempt $895,816

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $647,144 · program services $647,144

  • 2 · Grants to domestic individuals

    total $1,693,324 · program services $1,693,324

  • 5 · Compensation of officers, directors and key employees

    total $164,537 · program services $16,454 · management and general $82,268 · fundraising $65,815

  • 7 · Other salaries and wages

    total $700,254 · program services $214,227 · management and general $296,434 · fundraising $189,593

  • 11c · Fees: accounting

    total $3,500 · management and general $1,750 · fundraising $1,750

  • 12 · Advertising and promotion

    total $7,655 · program services $1,914 · management and general $1,914 · fundraising $3,827

  • 13 · Office expenses

    total $16,857 · program services $4,214 · management and general $8,429 · fundraising $4,214

  • 23 · Insurance

    total $10,680 · management and general $5,340 · fundraising $5,340

  • 24a · Other expenses: CULINARY, LIBRARY AND O

    total $173,181 · program services $173,181

  • 24b · Other expenses: FUNDRAISING EXPENSES

    total $129,290 · fundraising $129,290

  • 24c · Other expenses: SOFTWARE

    total $35,419 · program services $5,313 · management and general $8,855 · fundraising $21,251

  • 24d · Other expenses: SPEAKERS AND EVENTS

    total $30,008 · program services $24,006 · management and general $3,001 · fundraising $3,001

  • 24e · All other expenses

    total $36,735 · program services $8,940 · management and general $19,704 · fundraising $8,091

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,396,885 · end of year $3,691,548

  • 4 · Accounts receivable

    end of year $21,509

  • 10a · Land, buildings and equipment: cost or other basis

    $2,282

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,282

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $28,806,253 · end of year $31,572,500

  • 17 · Accounts payable and accrued expenses

    beginning of year $605,494 · end of year $270,845

  • 27 · Net assets without donor restrictions

    beginning of year $4,192,289 · end of year $4,790,797

  • 28 · Net assets with donor restrictions

    beginning of year $27,405,355 · end of year $30,223,915

Mission and programs · 2024

Mission

THE CENTRAL OREGON COMMUNITY COLLEGE FOUNDATION PROVIDES FUNDS AND SCHOLARSHIPS, AND FOSTERS RELATIONSHIPS TO SUPPORT STUDENTS, PROGRAMS, AND CAPITAL IMPROVEMENTS AT CENTRAL OREGON COMMUNITY COLLEGE.

Activities or mission (Part I)

THE COCC FOUNDATION PROVIDES RESOURCES FOR SCHOLARSHIPS, PROGRAMS, AND CAPITAL PROJECTS AT COCC.

  • THE FOUNDATION PROVIDED SCHOLARSHIPS TO OVER 500 COCC STUDENTS DURING FISCAL YEAR ENDED JUNE 30, 2025. SCHOLARSHIPS WERE AWARDED BASED UPON FINANCIAL NEED AND THE STUDENT'S DEMONSTRATED SENSE OF DIRECTION AND PURPOSE. STATISTICALLY, STUDENTS RECEIVING COCC FOUNDATION SCHOLARSHIPS TAKE MORE CLASSES, MAINTAIN HIGHER GPA'S AND HAVE A HIGHER COMPLETION RATE THAN THAT OF THE GENERAL COHORT. FUNDS FOR SCHOLARSHIPS ARE PROVIDED THROUGH SCHOLARSHIP ENDOWMENTS, NAMED SCHOLARSHIPS GIVEN BY INDIVIDUALS AND BUSINESSES, AND ANNUAL FUNDRAISING.

    Expenses $1,693,324 · Grants $1,693,324 · Revenue $895,816

  • OTHER PROGRAM EXPENSES INCLUDE THE NANCY R. CHANDLER LECTURE SERIES, SUPPORT FOR COCC PROGRAMS SUCH AS THE LIBRARY, COMMUNITY LEARNING, CULINARY, FINE ARTS, MATH DEPARTMENT AND OTHER COCC PROGRAMS.

    Expenses $448,249 · Revenue $164,845

  • THE FOUNDATION PROVIDED SUPPORT TO THE COLLEGE FOR A CAMPUS EXPANSION PROJECT IN MADRAS, OR.

    Expenses $647,144 · Grants $647,144

As filed on the 2024 return.

Listed in Part VII

  • Erin MacDonald

    CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Vicki Russell

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Daisy Layman

    SECRETARY

    Total calculated
    $0
    Hours/week
    2
  • Chuck Yeaman

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Beau Eastes

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Stephen Callan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Rodney Cook

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Tim Green

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Jenny Malone

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Kathy Smith

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Elisa Humphrey

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Daryl Stone

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Zachary Boone

    EXECUTIVE DIRECTOR

    Total calculated
    $164,537
    From this org
    $164,537
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,537
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $164,537

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

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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

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

  • CENTRAL OREGON COMMUNITY COLLEGE

    $647,144

    MADRAS EXPANSION PROJECT

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.

  • CENTRAL OREGON COMMUNITY COLLEGE

    MUNICIPAL · COLLEGE · OR

Provenance

Return type
form_990
Tax year
2024
Filed
1 May 2026
IRS schema version
2024v5.5
Source object
202601279349304260

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