2023-08-16T11:13:27-07:00 2022-12-31 261262413 Petersen CPAs & Advisors PLLC 3702 Kern Way Yakima WA 98902 990 2022-01-01 237275328 BIG BEND COMMUNITY COLLEGE FOUNDATION BIGB 5097932006 7662 CHANUTE STREET NE MOSES LAKE WA 98837 LEANNE K PARTON Executive Dir. 2023-08-16 true LEANNE K PARTON 999009999 true Angela M Pratt CPA P00234617 5095751040 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z LEANNE K PARTON 7662 CHANUTE STREET NE MOSES LAKE WA 98837 2305737 false X WWW.BIGBEND.EDU/FOUNDATION X 1972 WA TO ACTIVELY AND VISIBLY SUPPORT THE MISSION OF THE BIG BEND COMMUNITY COLLEGE. 16 16 6 32 0 675454 515755 88007 74945 434807 189822 52936 42634 1251204 823156 271820 253896 0 200599 151244 0 497785 1150490 675291 1622909 1080431 -371705 -257275 9131826 7763077 392850 488570 8738976 7274507 THE MISSION IS TO ACTIVELY AND VISIBLY SUPPORT THE MISSION OF THE BIG BEND COMMUNITY COLLEGE. THE FOUNDATION RAISES FUNDS FOR SCOLARSHIPS, FACILITIES, EQUIPMENT, AND STAFF DEVELOPMENT FOR THE COLLEGE. false false 262521 253896 75966 SCHOLARSHIPS- 305 AWARDEDSCHOLARSHIPS ARE AWARDED BASED ON DONOR CRITERIA, TO HIGH SCHOOL STUDENTS WHO LIVE WITHIN THE BIG BEND COMMUNITY COLLEGE SERVICE AREA, RETURNUNG STUDENTS, ETC. THESE SCHOLARSHIPS CAN BE BASED ON NEED OR ANY OTHER CRITERIA SET OUT BY THE DONORS. 262521 true true false false false false false false false true true false false false true true true false false false false false false false true false false false true false false false false false false false false false true false false false false true false true false true 0 0 false 6 false false false false false false true true false 0 false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false X Chandra Rodriguez 5097932006 7662 CHANUTE STREET NE MOSES LAKE WA 98837 LEANNE K PARTON Executive Dir. 40.00 0.00 X 0 81342 8764 Stephen McFadden Events Chair 1.00 0.00 X X 0 0 0 ANGELIQUE CLARK Board Member 5.00 0.00 X 0 0 0 SARA THOMPSON-TWEEDY BOARD MEMBER 1.00 0.00 X 0 0 0 JACOB BARTH Alumni Chair 1.00 0.00 X X 0 0 0 GARY CHANDLER Liaison to BBCC 1.00 0.00 X 0 0 0 Don Milbrandt Board Member 1.00 0.00 X 0 0 0 ERIKA HENNINGS BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL KOETHKE Board Member 1.00 0.00 X 0 0 0 JON LANE Board Member 1.00 0.00 X 0 0 0 VICKEY MELCHER BOARD MEMBER 1.00 0.00 X 0 0 0 JERRY MOBERG BOARD MEMBER 1.00 0.00 X 0 0 0 JUDITH OAKES Board Member 1.00 0.00 X 0 0 0 PATTI PARIS FINANCE CHAIR 1.00 0.00 X X 0 0 0 KATHERINE FRANZ SWINGER Trust.Sch.Chair 1.00 0.00 X X 0 0 0 LINDA SCHOONMAKER EXEC. SEC/TREAS 1.00 0.00 X X 0 0 0 JUANITA RICHARDS LIAISON TO BBCC 1.00 0.00 X 0 0 0 JEREMY IVERSON BOARD MEMBER 1.00 0.00 X 0 0 0 CANDY LACHER Scholar. Chair 1.00 0.00 X X 0 0 0 VERONICA Caballero ROYLANCE BOARD MEMBER 1.00 0.00 X 0 0 0 81342 8764 0 false false false 0 95572 420183 66422 515755 ADMIN FEE 900099 62959 62959 JATP ADMIN FEE 900099 11986 11986 74945 188801 188801 0 0 40585 30308 10277 10277 10277 1407676 1406655 1021 1021 1021 66136 95572 45256 20880 10700 362 10338 -362 0 Miscellaneous 900099 1139 1139 1139 823156 86361 189460 0 253896 253896 0 0 90106 67579 22527 0 33357 24262 9095 0 27781 20836 6945 0 0 0 25914 25914 0 0 97926 97926 0 2471 2471 10838 3182 5179 2477 0 0 0 476 476 0 868 868 0 0 27759 27759 12507 12507 College Projects 454988 454988 miscellaneous 38006 5443 30810 1753 Repairs & Maintenance 2561 2561 MEMBERSHIPS 977 977 0 1080431 262521 320125 497785 799427 933675 356321 652396 669200 277792 33576 55716 0 0 0 0 653 653 918722 874887 71594 43835 7201055 5799010 0 0 0 0 9131826 7763077 68510 86359 324340 402211 392850 488570 X 374438 307431 8364538 6967076 8738976 7274507 9131826 7763077 -257275 -1207194 X false true X true false X 1505466 1201680 701986 675454 486605 4571191 0 0 1505466 1201680 701986 675454 486605 4571191 1895663 2675528 172556 183813 257587 215014 229386 1058356 0 0 5629547 700460 0.47530 0.51660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 275604 6481 269123 270212 13133 7741 275604 261799 100 9447 1134 270212 250086 15792 4079 261799 236547 22320 -2421 6360 250086 0.56000 0.44000 false false false 419431 419431 499291 455456 43835 43835 FUNDS HELD FOR OTHERS 402211 402211 X -269899 -1207194 156339 55726 -995129 725230 34967 62959 97926 823156 1194570 156339 55726 212065 982505 34967 62959 97926 1080431 Part V, Line 4: Intended uses of the endowment fund. THE ENDOWMENT CONSISTS OF THE EXCEPTIONAL FACULTY AWARDS FUNDS. Part X : FIN48 Footnote THE FOUNDATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE FOUNDATION HAD NO UNRELATED BUSINESS ACTIVITIES SUBJECT TO FEDERAL INCOME TAXES.THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSE $25056 RENTAL EXPENSE $30308 Raffle Expense $362 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Interfund Administrative Expense $62959 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSE $25056 RENTAL EXPENSE $30308 Raffle Expense $362 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Interfund Administrative Expense $62959 X X X X false CELLARBRATION! AUCTION & DINNER 161708 95572 66136 20200 25056 161708 95572 66136 20200 25056 45256 20880 false 0 0 SCHOLARSHIPS 201 253896 Additional Supplemental Information THE FOUNDATION UTILIZES AN ONLINE SCHOLARSHIP APPLICATION PROCESS. THE PROGRAM USES ANSWERS TO QUESTIONS TO FILTER APPLICANTS BASED ON DONOR CRITERIA. THE FOUNDATION AWARDS 4% (UNLESS OTHERWISE DIRECTED BY DONOR(S)) OF FUND BALANCE FOR SCHOLARSHIPS. ONCE THE APPLICATION PROCESS HAS ENDED, THE COMMITTEES WILL SCORE THE COMPLETED APPLICATIONS AND MAKE THE DETERMINATION FOR THE AWARD. FOUNDATION STAFF WILL THEN WORK WITH THE FINANCIAL AID OFFICE OF BBCC TO MAKE THE FINAL AWARD. X Auction Items 1 66422 FMV false false false Form 990, Part VI, Section B, Line 11b AFTER THE FORM 990 IS PREPARED, THE FOUNDATION DIRECTOR AND THE OFFICE MANAGER REVIEW IT. IT IS ALSO AVAILABLE TO THE FOUNDATION'S FINANCE AND PERSONNEL COMMITTEE AND THE BIG BEND COMMUNITY COLLEGE'S VP OF FINANCE WHO IS AN EX-OFFICIO FOUNDATION BOARD MEMBER. Form 990, Part VI, Section B, Line 12c CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY AT THE BOARD OF DIRECTORS LEVEL IF APPLICABLE. IF A CONFLICT OF INTEREST IS DISCLOSED AND A VOTE IS REQUIRED, THAT BOARD MEMBER IS REQUIRED TO ABSTAIN FROM VOTING. Form 990, Part VI, Section B, Line 15b THE STATE NOTIFIES BBCC HR STAFF WHEN ANY STATE AUTHORIZED COMPENSATION INCREASES ARE APPROVED. THEN, THE BBCC HR STAFF MAKES THE INCREASE. Form 990, Part VI, Section C, Line 19 The governing documents, conflict of interest policy, and financial statements are reviewed at Foundation Board meetings. These documents are made available to the public upon request. BIG BEND COMMUNITY COLLEGE 7662 CHANUTE ST NE MOSES LAKE WA 98837 910826741 EDUCATION WA STATE AGENCY LINE 2 N/A false false false false false false false false false false true false false false false true false false false false BIG BEND COMMUNITY COLLEGE j 40585 Agreement BIG BEND COMMUNITY COLLEGE o 151244 Agreement