2024-04-17T09:07:31-05:00 2023-06-30 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2022-07-01 251511934 WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION INC WEST 7249254083 145 PAVILION LANE YOUNGWOOD PA 15697 DR TUESDAY STANLEY WCCC PRESIDENT 7249254083 2024-04-17 1 DR TUESDAY STANLEY 999009999 0 ELIZABETH E KRISHER P01275616 4124715500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR TUESDAY STANLEY 145 PAVILION LANE YOUNGWOOD PA 15697 2284643 0 X WWW.WESTMORELAND.EDU X 1985 PA TO BROADEN AND EXTEND THE EDUCATIONAL OPPORTUNITIES FOR STUDENTS BY AWARDING SCHOLARSHIPS AND GRANTS. THE WESTMORELAND COUNTY COMMUNITY COLLEGE (WCCC) EDUCATION FOUNDATION INC., ASSISTS WESTMORELAND COUMMUNITY COLLEGE AND THE ADVANCEMENT OF PUBLIC HIGHER EDUCATION BY BROADENING THE BASE OF SUPPORT, CREATING AWARENESS AND KNOWLEDGE OF THE COLLEGE AND STRONGLY EMPHASIZING COMMUNICATIONS WITH THE PRIVATE DONORS AND PUBLIC AGENCIES. THE FOUNDATION UTILIZES "FRIEND RAISING," A WAY TO ESTABLISH SUSTAINABLE RELATIONSHIPS WITH PERSONS, FOUNDATIONS AND CORPORATIONS TO CREATE A WIDE VARIETY OF SUPPORT FOR THE COLLEGE. THROUGH FRIEND RAISING, ADVOCACY AND FUNDRAISING EFFORTS THE FOUNDATION SUSTAINS THE COLLEGE WITH FINANCIAL AND PERSONAL CONTRIBUTIONS FOR EDUCATION PROGRAMS FOR STUDENTS DEVELOPED BY THE COLLEGE COMMUNITY AND APPROVED BY THE BOARD OF TRUSTEES. 18 14 0 25 0 0 669339 418628 0 0 264113 358581 0 301441 933452 1078650 214628 101576 0 0 0 0 0 0 8830 302590 541594 517218 643170 416234 435480 7028697 7691891 611307 891233 6417390 6800658 X ESTABLISHED IN 1986, THE WESTMORELAND COUNTY COUMMUNITY COLLEGE (WCCC) EDUCATION FOUNDATION, INC. IS DEDICATED TO THE MISSION, VISION & VALUES OF WESTMORELAND THROUGH COMMUNITY AWARENESS, ADVOCACY & FINANCIAL SUPPORT FOR OUR COLLEGE AND THE COMMUNITY WE SERVE. TO BROADEN & EXTEND THE EDUCATIONAL OPPORTUNITIES FOR STUDENTS BY AWARDING SCHOLARSHIPS & GRANTS. WCCC EDUCATION FOUNDATION INC., ASSISTS WCCC & THE ADVANCEMENT OF PUBLIC HIGHER EDUC. BY BROADENING THE BASE OF SUPPORT, CREATING AWARENESS & KNOWLEDGE OF WCCC & STRONGLY EMPHASIZING COMMUNICATIONS WITH THE PRIVATE DONORS & PUBLIC AGENCIES. THE FOUNDATION UTILIZES "FRIEND RAISING," A WAY TO ESTABLISH SUSTAINABLE RELATIONSHIPS WITH PERSONS, FOUNDATIONS & CORPORATIONS TO CREATE A WIDE VARIETY OF SUPPORT FOR WCCC. THROUGH FRIEND RAISING, ADVOCACY & FUNDRAISING EFFORTS, THE FOUNDATION SUSTAINS THE COLLEGE WITH FINANCIAL & PERSONAL CONTRIBUTIONS FOR EDUC. PROGRAMS FOR STUDENTS DEVELOPED BY THE WCCC & APPROVED BY THE BOARD OF TRUSTEES. 0 0 301441 WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION, INC. PROVIDES FUNDING TO ENHANCE, IMPROVE, OR EXPAND THE EDUCATIONAL PROGRAMS, CURRICULUM, AND FACILITIES OF WESTMORELAND COUNTY COMMUNITY COLLEGE. 101576 101576 WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION, INC. PROVIDES AND AWARDS SCHOLARSHIPS OR GRANTS TO STUDENTS OF WESTMORELAND COUNTY COMMUNITY COLLEGE. 101576 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X DR TUESDAY STANLEY 7249254083 145 PAVILION LANE YOUNGWOOD PA 15697 AARON ALLEN SECRETARY 2.00 X X 0 10520 798 JEFF ASTLEY TRUSTEE 2.00 X 0 0 0 GENE P CIAFRE TRUSTEE 2.00 X 0 0 0 L CHRISTIAN DEDIANA TREASURER 2.00 X X 0 0 0 MIKE HRICIK TRUSTEE 2.00 40.00 X 0 90897 38811 BRIDGET JOHNSTON TRUSTEE 2.00 X 0 0 0 ALAN LAICK TRUSTEE 2.00 X 0 17950 1448 PHILIP V MCCALISTER TRUSTEE 2.00 X 0 0 0 RONALD OTT TRUSTEE 2.00 X 0 0 0 JOHN REA TRUSTEE 2.00 X 0 0 0 JASON REYNOLDS VICE PRESIDENT 2.00 X X 0 0 0 JUDITH A SCHEEREN TRUSTEE 2.00 X 0 0 0 MARCY SLONEKER TRUSTEE 2.00 X 0 0 0 JEFF SMAIL TRUSTEE 2.00 X 0 0 0 DR TUESDAY STANLEY TRUSTEE 2.00 40.00 X 0 204587 63723 JOSEPH TRIMARCHI TRUSTEE 2.00 X 0 0 0 TERRY WILTROUT PRESIDENT 2.00 X X 0 0 0 JOHN D WRIGHT TRUSTEE 2.00 X 0 0 0 MEGAN SHEESLEY EX-OFFICIO, EXECUTIVE DIRE 2.00 X X 0 0 0 0 323954 104780 0 0 1 0 0 61114 356261 1253 418628 88372 88372 1462973 1192764 270209 270209 270209 13229 61114 13229 0 PAYMENTS FROM WCCC 611310 301441 301441 301441 1078650 301441 0 358581 101576 101576 354 354 8830 8830 1025 1025 89332 89332 482 482 SHARED SERVICES 356261 356261 INSTRUCTIONAL EQUIPMENT 41516 41516 MISC 24666 24666 TELECOMMUNICATIONS 12161 12161 6967 6967 643170 101576 532764 8830 3317023 4123046 290296 23255 2636 3421378 3542954 7028697 7691891 93098 611307 798135 611307 891233 X 618779 1160079 5798611 5640579 6417390 6800658 7028697 7691891 435480 -52214 0 X X 0 1 X 1 0 X X X 1 WESTMORELAND COUNTY COMMUNITY COLLEGE 251208182 2 1 643169 0 1 643169 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X PART I, LINE 12G(V) MONETARY SUPPORT INCLUDES SCHOLARSHIPS OF $101,576, AND INSTITUTIONAL SUPPORT OF $541,593. PART IV, SECTION A, LINE 2 THE FOUNDATION SHARES MANAGEMENT WITH WCCC, THE SUPPORTED ORGANIZATION. THE FOUNDATION SUPPORTS WESTMORELAND COUNTY COMMUNITY COLLEGE, 1 OF 14 COMMUNITY COLLEGES OF THE PA DEPARTMENT OF EDUCATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 115 OF THE INTERNAL REVENUE CODE. WESTMORELAND COUNTY COMMUNITY COLLEGE IS A GOVERNMENTAL COMPONENT UNIT OF WESTMORELAND COUNTY. PART IV, SECTION D, LINE 3 WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION INC. IS A COMPONENT UNIT OF WESTMORELAND COUNTY COMMUNITY COLLEGE (WCCC). THE FOUNDATION SHARES MANAGEMENT WITH WCCC, THE SUPPORTED ORGANIZATION. PART IV, SECTION E, LINE 1C WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION, INC. (FOUNDATION) IS A COMPONENT UNIT OF WESTMORELAND COUNTY COMMUNITY COLLEGE (WCCC). THE FOUNDATION'S PURPOSE IS TO MAINTAIN, ENHANCE, DEVELOP, INCREASE, AND EXTEND THE EDUCATIONAL FACILITIES AND PROGRAMS OF WESTMORELAND COUNTY COMMUNITY COLLEGE (COLLEGE), IN ORDER TO BROADEN AND EXTEND THE EDCUATIONAL OPPORTUNITIES FOR AND SERVICES TO ITS STUDENTS, AND OTHER RESIDENTS LIVING IN THE AREA SERVICED BY THE COLLEGE. THE FOUNDATION ALSO IS TO SOLICIT AND RECEIVE BY GIFT, GRANT, DEVISE OR BEQUEST, ACQUIRE BY PURCHASE, LEASE, EXCHANGE, OR OTHERWISE, PROPERTY, BOTH REAL AND PERSONAL, EITHER AS THE OWNER OR TRUSTEE THEREOF, AND TO, IN ALL RESPECTS, MANAGE AND ADMINISTER THE SAME. THE FOUNDATION IS TO MAKE CONTRIBUTIONS, GRANTS, GIFTS, AND TRANSFERS OF PROPERTY, BOTH REAL AND PERSONAL, EITHER OUTRIGHT OR IN TRUST, TO OR FOR THE BENEFIT OF THE COLLEGE IN ANY AND ALL OF ITS FUNCTIONS AND PROGRAMS; AND TO PROVIDE FOR ALL TYPES OF ENDOWMENT FUNDING FOR SPECIAL PROGRAMS, COURSES OR FACULTY CHAIRS AND TO FUND ALL TYPE OF SCHOLARSHIP ENDOWMENTS AND TO AWARD SCHOLARSHIPS OR GRANTS TO STUDENTS OR FORMER STUDENTS OF THE COLLEGE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3791152 39122 329387 23020 4136641 3924150 85880 -194836 24042 3791152 2511911 521849 910844 20454 3924150 2427980 58198 26441 708 2511911 2281435 138802 45607 21337 16527 2427980 0.40880 0.21110 0.38010 0 0 0 DUE TO WCCC 798135 798135 X 1039665 -52214 13229 -38985 1078650 0 1078650 656397 13229 13229 643168 2 2 643170 PART V, LINE 4: TO ASSIST IN THE EFFORT TO BROADEN AND EXTEND THE EDUCATIONAL OPPORTUNITIES FOR STUDENTS BY AWARDING SCHOLARSHIPS AND GRANTS. PART X, LINE 2: WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION, INC. (FOUNDATION) FOLLOWS THE FASB CODIFICATION TOPIC ON INCOME TAXES. THE TOPIC PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE FOUNDATION CLASSIFIES INTEREST AND PENALTIES AS TAX EXPENSE, IF INCURRED. THE FOUNDATION'S STATEMENT OF NET POSITION AT JUNE 30, 2022 DOES NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE FOUNDATION HAS NO UNRECOGNIZED TAX BENEFITS. THE FOUNDATION BELIEVES THAT IT IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 13,229. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 13,229. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 2. GOLF 74343 61114 13229 6898 5345 986 74343 61114 13229 6898 5345 986 13229 0 1 1 0 AWARD SCHOLARSHIPS OR GRANTS TO STUDENTS OF WESTMORELAND COUNTY COMMUNITY COLLEGE. 85 101576 N/A N/A PART I, LINE 2: THE FOUNDATION ENSURES THAT ALL FUNDS GIVEN TO THE WESTMORELAND COUNTY COMMUNITY COLLEGE ARE USED TO SUPPORT FACILITY OPERATIONS AND IMPROVEMENT. PART III, COLUMN C IN ORDER TO MONITOR GRANT FUNDS PROVIDED TO INDIVIDUALS, THE FOUNDATION EMPLOYS AN INDEPENDENT PERSON TO VERIFY THE CREDENTIALS OF RECIPENTS WHO ARE SELECTED TO RECEIVED SCHOLARSHIP FUNDS. THIS INDEPENDENT PERSON CHECKS THE RESULTS OF SOFTWARE UTILIZED BY THE FOUNDATION IN ORDER TO ENSURE THAT THE CORRECT RECIPIENTS RECEIVE THE FUNDS. 0 0 0 0 0 0 0 0 0 DR TUESDAY STANLEY TRUSTEE 0 204587 0 0 0 0 0 29942 0 33781 0 268310 0 0 PART I, LINE 3 ALL COMPENSATION FOR THE WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION, INC. EXECUTIVE DIRECTOR, COORDINATOR AND SECRETARY IS ESTABLISHED AND PAID BY THE WESTMORELAND COUNTY COMMUNITY COLLEGE. THE COMPENSATION FOR THESE POSITIONS REQUIRES BOARD APPROVAL ON AN ANNUAL BASIS. THE COMPENSATION FOR DR. TUESDAY STANLEY, PRESIDENT OF THE WESTMORELAND COUNTY COMMUNITY COLLEGE (WCCC), IS SET BY THE WCCC BOARD OF TRUSTEES. IT IS BASED ON A SURVEY OF PRESIDENTS SALARIES AT LIKE INSTITUTIONS. THE SALARY IS A COMPONENT ALONG WITH THE VALUE OF WCCC'S BENEFITS TO PROVIDE A COMPETITIVE TOTAL COMPENSATION PACKAGE. FORM 990, PART VI, SECTION B, LINE 11B WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION, INC.'S DIRECTOR OF ACCOUNTING GATHERS INFORMATION FOR THE FORM 990 FROM THE FINANCIAL SYSTEM AND PROVIDES THE INFORMATION TO THE INDEPENDENT AUDIT FIRM TO PREPARE A DRAFT. THE DIRECTOR OF ACCOUNTING REVIEWS THE DRAFT FOR ACCURACY AND CHANGES ARE MADE AS APPROPRIATE. THE FINAL FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE BEING SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION, INC. DISTRIBUTES THE CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM TO BOARD MEMBERS EACH YEAR FOR COMPLETION. SENIOR MANAGEMENT REVIEWS THE FORMS TO ASSESS AND ADDRESS, IF NECESSARY, ANY CONFLICTS THAT ARE DISCLOSED. CONFLICTS ARE BROUGHT TO THE BOARD'S ATTENTION AND DISCUSSED OPENLY AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION FOR THE WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION INC. EXECUTIVE DIRECTOR, COORDINATOR AND SECRETARY IS ESTABLISHED AND PAID BY THE WESTMORELAND COUNTY COMMUNITY COLLEGE. THE COMPENSATION FOR THESE POSITIONS REQUIRES BOARD APPROVAL ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATION FOUNDATION INC. MAKES THEIR CONFLICT OF INTEREST POLICY AVAILABLE THROUGH GUIDESTAR AND THE BUREAU OF CHARITABLE ORGANIZATIONS. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. WESTMORELAND COUNTY COMMUNITY COLLEGE 145 PAVILION LANE YOUNGWOOD PA 15697 251208182 PROVIDES ASSOCIATE, VOCATIONAL, AND CONTINUING EDUCATIONAL COURSES PA SEC 115 N/A 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 WESTMORELAND COUNTY COMMUNITY COLLEGE C 301441 AS NEEDED WESTMORELAND COUNTY COMMUNITY COLLEGE K 6500 BASED ON AGREEMENT WESTMORELAND COUNTY COMMUNITY COLLEGE O 356261 PAYROLL ALLOCATION WESTMORELAND COUNTY COMMUNITY COLLEGE L 178831 ACTUAL COSTS