2024-12-19T16:08:59-05:00 2024-06-30 383133790 ANDREWS HOOPER PAVLIK PLC 4295 OKEMOS RD STE 200 OKEMOS MI 488646201 990 2023-07-01 382274366 DELTA COLLEGE FOUNDATION DELT 9896869225 1961 DELTA ROAD UNIVERSITY CENTER MI 48710 PAMELA N CLARK EXECUTIVE DIRECTOR 9896869225 2024-12-16 true false JULIE M PFEIFLE P00751307 5177060800 2024-12-19 2023 2024-10-15 13:58:12Z PAMELA N CLARK 1961 DELTA ROAD UNIVERSITY CENTER MI 48710 11455814 false X WWW.DELTA.EDU/FOUNDATION X 1979 MI 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. 23 21 0 248 0 1718557 1456337 0 18779 1962151 -33095 -43344 1704241 3375144 1830143 1459968 0 0 0 39420 288933 525009 2119076 1984977 -414835 1390167 1597305 36220495 47140 6054166 1550165 30166329 X THE DELTA COLLEGE FOUNDATION MISSION IS TO "CHANGE LIVES BY SUPPORTING OPPORTUNITIES AND INNOVATION AT DELTA COLLEGE." false false 816320 816320 A SIGNIFICANT AMOUNT OF FUNDS THAT THE FOUNDATION RAISES ARE FOR ESTABLISHMENT OF ENDOWMENT FUNDS. THIS YEAR NINE NEW FUNDS WERE ESTABLISHED AND MANY DONORS CONTRIBUTED TO PREVIOUSLY EXISTING FUNDS. THE ENDOWMENT FUND GENERATED OVER 816,000 IN DISTRIBUTIONS TO THE COLLEGE THAT SUPPORTED SCHOLARSHIPS, ACHIEVEMENT AWARDS AND SEVERAL EDUCATIONAL PROGRAMS. APPROXIMATELY 559,000 WAS DISTRIBUTED TO DELTA COLLEGE FOR STUDENT SCHOLARSHIPS AND AWARDS. THIS AMOUNT OF FUNDING WOULD PROVIDE SCHOLARSHIPS AND AWARDS FOR APPROXIMATELY 560 STUDENTS. THE LARGEST SINGLE DISTRIBUTION OF 102,500 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 65 SCHOOLS AND EVENTS DURING THE YEAR. ENDOWMENT FUND DISTRIBUTIONS ALSO PROVIDED SUPPORT TO THE COLLEGE'S PUBLIC BROADCASTING STATIONS, SPEAKER SERIES FUNDING AND SEVERAL TEACHING CHAIR AWARDS. 820687 589581 EDUCATIONAL EXPENDITURES INCLUDED PURCHASES OF SUPPLIES FOR CLASSROOM USE, TRANSFERS OF CASH FOR NONENDOWED 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 A DIESEL ENGINE, DECORATIONS FOR CHOCOLATE AFFAIR, SHOES FOR NURSING STUDENTS, BOOTS FOR TECHNICAL TRADES, TWO BOSCH DC BATTERY CHARGERS, AND FOUR VEHICLES 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 STUDENTS AND STAFF IN THE COLLEGE COMMUNITY AND RESIDENTS WHO LIVE IN THE SURROUNDING AREA. 54067 54067 NONACADEMIC 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 CLASSROOM SUPPLIES TO HELP THEM COMPLETE THE SEMESTER. ALL STUDENTS WHO RECEIVED AID WERE REFERRED BY COLLEGE FACULTY OR STAFF. APPROXIMATELY 228 STUDENTS RECEIVED EMERGENCY ASSISTANCE. 1691074 true true false false false false false false false true false false false false true false true false false false false false false false true false false true true true false false false false false false false false true false false false false true false true false true 0 0 0 false false false false false true true false false false true false false false X 23 21 false false false false false false false true true false false false true true true true true false false false MI X PAMELA N CLARK 9896869225 1961 DELTA ROAD UNIVERSITY CENTER MI 48710 MICHAEL H GAVIN SECRETARY 3.00 40.00 X X 0 303990 73657 SARAH E DUFRESNE TREASURER 2.00 40.00 X X 0 157463 80545 PAMELA N CLARK EXECUTIVE DI 15.00 27.00 X X 0 151257 85418 PAUL J BARBEAU CHAIR OF DIR 1.00 0.00 X 0 0 0 BROOKE L BEEBE DIRECTOR 1.00 0.00 X 0 0 0 OCTAVIA WALTERS CABY DIRECTOR 1.00 0.00 X 0 0 0 SHERI L LEAMAN CASE DIRECTOR 1.00 0.00 X 0 0 0 BENJAMIN M DENAY DIRECTOR 1.00 0.00 X 0 0 0 RICHARD J DOLINKSI DIRECTOR 1.00 0.00 X 0 0 0 MARK S FLEGENHEIMER DIRECTOR 1.00 0.00 X 0 0 0 HEATHER L GALLEGOS VICE CHAIR O 1.00 0.00 X 0 0 0 STACY L GANNON DIRECTOR 1.00 2.00 X 0 0 0 BARBARA M HANDLEY-MILLER DIRECTOR 1.00 2.00 X 0 0 0 MICHAEL L HANISKO DIRECTOR 1.00 0.00 X 0 0 0 HERBERT A SPENCE III IMMEDIATE PA 1.00 0.00 X 0 0 0 KARL T IEUTER DIRECTOR 1.00 0.00 X 0 0 0 PATRICE M LANCZAK DIRECTOR 1.00 0.00 X 0 0 0 JONATHAN E LAUDERBACH DIRECTOR 1.00 0.00 X 0 0 0 EDWARD M LESNIAK DIRECTOR 1.00 0.00 X 0 0 0 DIANE M MAHONEY DIRECTOR 1.00 0.00 X 0 0 0 ROSLYN E MCQUEEN DIRECTOR 1.00 0.00 X 0 0 0 DAVID H MORLEY DIRECTOR 1.00 0.00 X 0 0 0 GUY C MOULTHROP DIRECTOR 1.00 0.00 X 0 0 0 MAGEN M SAMYN DIRECTOR 1.00 0.00 X 0 0 0 PATRICIA A SHAHEEN DIRECTOR 1.00 0.00 X 0 0 0 MARCIA L THOMAS DIRECTOR 1.00 2.00 X 0 0 0 LISA M UNGERLEIDER DIRECTOR 1.00 0.00 X 0 0 0 CHRISTIAN A VELASQUEZ DIRECTOR 1.00 0.00 X 0 0 0 612710 239620 false true false 107650 1348687 66725 1456337 687948 687948 9288514 8014311 1274203 1274203 1274203 23015 107650 66359 -43344 -43344 3375144 1918807 1387011 1387011 72957 72957 3700 3700 197340 197340 8500 8500 166515 144623 1796 20096 8600 8310 290 48521 14000 17629 16892 14985 8073 4770 2142 11536 8404 3132 9306 9306 DISPLAYS & PLAQUES 25157 25157 RENTAL FEE FOR PARKING 15430 15430 EDUC SUPPLIES & FEES 10752 10752 OTHER EXPENSES 4667 4667 1984977 1691074 254483 39420 1147454 1867233 435445 450819 110 14296 93841 33808602 1597305 36220495 46043 47140 23126 5984997 47140 6054166 X 511683 2853807 1038482 27312522 1550165 30166329 1597305 36220495 X 1390167 1608065 25443972 173960 X false true X false false X 2073492 1198257 2221309 1252493 1456337 8201888 528039 558344 579934 608836 641016 2916169 2601531 1756601 2801243 1861329 2097353 11118057 6139152 4978905 440251 367855 418797 484843 687948 2399694 13517751 113851 0.36830 0.53720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30909369 1086485 4265321 600088 599491 540352 34521244 28274644 1087818 3174852 555289 572559 500097 30909369 33580552 1709596 -5466889 501859 541263 505493 28274644 25939763 1144822 7902747 447694 499899 459187 33580552 25581362 691883 1924913 420413 1426911 411071 25939763 0.23940 0.76060 false false FUNDS HELD AS AGENCY 5984997 5984997 5601618 1608065 641016 179460 2428541 3173077 197340 4727 202067 3375144 2429426 641016 5500 646516 1782910 197340 4727 202067 1984977 SCHEDULE D, PAGE 2, PART V, LINE 4 THE DELTA COLLEGE ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE A PERMANENT SOURCE OF INVESTMENT INCOME TO SUPPORT STUDENT SCHOLARSHIPS, AWARDS, EDUCATIONAL PROGRAMS AND TEACHING CHAIRS. SCHEDULE D, PAGE 4, PART XI, LINE 2D ADJ FOR DONATED SERVICES 5,500 ADJ FOR AGENCY ENDOWMENT 173,960 SCHEDULE D, PAGE 4, PART XI, LINE 4B ADJ WAS THE AMOUNT SPENT TO PROMOTE FUNDRAISING EVENTS 4,727 SCHEDULE D, PAGE 4, PART XII, LINE 2D ADJ FOR DONATED SERVICES 5,500 SCHEDULE D, PAGE 4, PART XII, LINE 4B ADJ WAS THE AMOUNT SPENT TO PROMOTE FUNDRAISING EVENTS 4,727 CHOCOLATE AFFAI 122865 100850 22015 13070 48234 3000 1206 PLANETARIUM FIR 7800 6800 1000 200 649 130665 107650 23015 13070 48434 3000 1855 66359 -43344 true DELTA COLLEGE 1961 DELTA ROAD UNIVERSITY CENTER MI 48710 386034011 1318298 68713 FMV EDUCATIONAL SUP EDUCATION 1 SCHOLARSHIPS AND AWARDS 9 15160 FMV COMPUTERS AND TEXTBOOKS 32 7215 FMV COMP/TEXTBOOKS TRANSPORTATION ASSISTANCE 25 16389 FMV RENT & UTILITY PAYMENTS 61 34193 FMV SCHEDULE I, PAGE 1, PART I, LINE 2 THE DELTA COLLEGE FOUNDATION WAS ESTABLISHED TO COORDINATE DELTA COLLEGE FUNDRAISING OPERATIONS AND TO SUPPORT THE COLLEGE, A RELATED ORGANIZATION. THIS RELATIONSHIP AND THE CLOSE PROXIMITY ALLOW COLLEGE STAFF WHO WORK FOR THE FOUNDATION DIRECT ACCESS TO THE COLLEGE FINANCIAL RECORDS. ALL FOUNDATION FUNDS TRANSFERRED TO THE COLLEGE ARE SEGREGATED IN THE COLLEGE ACCOUNTING SOFTWARE AND ARE MONITORED REGULARLY TO ENSURE THEY ARE USED FOR THE INTENDED PURPOSE. THIS INCLUDES OVERSIGHT OF THE ENDOWMENT FUND, COORDINATION OF SCHOLARSHIP DISTRIBUTIONS AND MONITORING OF FUNDRAISING EVENT EARNINGS AND CAPITAL BUILDING PROJECT DONATIONS. SCHEDULE I, PAGE 4, PART IV THE "NUMBER OF RECIPIENTS" LISTED IN THE ATTACHED SCHEDULE WAS THE ACTUAL NUMBER OF STUDENTS WHO RECEIVED ASSISTANCE. STUDENTS WHO RECEIVED AID WERE REFERRED BY COLLEGE FACULTY AND STAFF. THE ASSISTANCE WAS ADMINISTERED BY DELTA COLLEGE STAFF WHO WORK FOR THE FOUNDATION AND WHO MAINTAIN DETAILED RECORDS OF THE HOW THE FUNDS WERE USED AND WHO RECEIVED ASSISTANCE. false false false false false false false false false MICHAEL H GAVIN SECRETARY 226550 77440 50561 23096 377647 SARAH E DUFRESNE TREASURER 155463 2000 48454 32091 238008 PAMELA N CLARK EXECUTIVE DIRECTOR 128990 22267 45245 40173 236675 SCHEDULE J, PAGE 1, 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. X 1520 OPINION OF EXPERTS X 4 35697 MARKET VALUE X 1 848 MARKET VALUE X CLASS SUPPLIES 4 20235 OPINION OF EXPERTS X CHOCOLATE EVENT 2 8425 MARKET VALUE false true false SCHEDULE M, PAGE 2, PART II FOR EACH TYPE OF PROPERTY DONATED, THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. FORM 990 DURING THE YEAR ENDED JUNE 30, 2024, MANAGEMENT OF THE FOUNDATION AND THE COLLEGE DETERMINED THAT IT WAS THE INTENT OF THE FOUNDATION TO HAVE THE COLLEGE MANAGE THE ENDOWMENT FUND BUT NOT TO TRANSFER OWNERSHIP OF THE ENDOWMENT FUND TO THE COLLEGE. PRIOR TO THIS DETERMINATION, THE COLLEGE WAS REPORTING THE ENDOWMENT FUND IN THEIR FINANCIAL STATEMENTS. DURING FISCAL YEAR 2024, THE REPORTING WAS CORRECTED AND THE OWNERSHIP OF THE ENDOWMENT FUND IS NOW PROPERLY BEING REPORTED IN THE FOUNDATION'S FINANCIAL STATEMENTS. THE CORRECTION IS REPORTED ON PART XI AS A PRIOR PERIOD ADJUSTMENT. FORM 990, PAGE 2, PART III, LINE 4A A SIGNIFICANT AMOUNT OF FUNDS THAT THE FOUNDATION RAISES ARE FOR ESTABLISHMENT OF ENDOWMENT FUNDS. THIS YEAR NINE NEW FUNDS WERE ESTABLISHED AND MANY DONORS CONTRIBUTED TO PREVIOUSLY EXISTING FUNDS. THE ENDOWMENT FUND GENERATED OVER 816,000 IN DISTRIBUTIONS TO THE COLLEGE THAT SUPPORTED SCHOLARSHIPS, ACHIEVEMENT AWARDS AND SEVERAL EDUCATIONAL PROGRAMS. APPROXIMATELY 559,000 WAS DISTRIBUTED TO DELTA COLLEGE FOR STUDENT SCHOLARSHIPS AND AWARDS. THIS AMOUNT OF FUNDING WOULD PROVIDE SCHOLARSHIPS AND AWARDS FOR APPROXIMATELY 560 STUDENTS. THE LARGEST SINGLE DISTRIBUTION OF 102,500 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 65 SCHOOLS AND EVENTS DURING THE YEAR. ENDOWMENT FUND DISTRIBUTIONS ALSO PROVIDED SUPPORT TO THE COLLEGE'S PUBLIC BROADCASTING STATIONS, SPEAKER SERIES FUNDING AND SEVERAL TEACHING CHAIR AWARDS. FORM 990, PAGE 2, PART III, LINE 4B EDUCATIONAL EXPENDITURES INCLUDED PURCHASES OF SUPPLIES FOR CLASSROOM USE, TRANSFERS OF CASH FOR NONENDOWED 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 A DIESEL ENGINE, DECORATIONS FOR CHOCOLATE AFFAIR, SHOES FOR NURSING STUDENTS, BOOTS FOR TECHNICAL TRADES, TWO BOSCH DC BATTERY CHARGERS, AND FOUR VEHICLES 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 STUDENTS AND STAFF IN THE COLLEGE COMMUNITY AND RESIDENTS WHO LIVE IN THE SURROUNDING AREA. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE FOUNDATION BOARD OF DIRECTORS REVIEWS THE QUARTERLY FINANCIAL STATEMENTS THROUGHOUT THE YEAR AND THE AUDITED FINANCIAL STATEMENTS AT THE END OF THE YEAR AT THEIR REGULARLY SCHEDULED BOARD MEETINGS. FORM 990 IS DISTRIBUTED ONLY TO MEMBERS OF THE BOARD WHO SERVE ON THE FINANCE COMMITTEE. THEY INDEPENDENTLY REVIEW THE FORM 990 TO PREPARE FOR A MEETING WITH THE EXECUTIVE DIRECTOR, THE TREASURER AND THE FOUNDATION ACCOUNTANT. THIS MEETING PROVIDES THEM WITH AN OPPORTUNITY TO ASK QUESTIONS, MAKE AMENDMENTS AND APPROVE THE FORM 990 CONTENT PRIOR TO FILING IT WITH THE IRS. THE FINANCE COMMITTEE MEMBERS FOLLOW UP BY UPDATING THE FULL BOARD OF DIRECTORS AT THEIR NEXT SCHEDULED MEETING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED EACH YEAR TO THE ENTIRE FOUNDATION BOARD OF DIRECTORS. THEY ARE ASKED TO INDEPENDENTLY REVIEW THE POLICY AND COMPLETE A DISCLOSURE STATEMENT, WHICH IS REVIEWED BY THE EXECUTIVE DIRECTOR FOR POTENTIAL CONFLICTS. IF ANY ISSUES ARE IDENTIFIED, THE EXECUTIVE DIRECTOR BRINGS THEM TO THE ATTENTION OF THE BOARD CHAIR AND THE COLLEGE PRESIDENT WHO SERVES AS AN OFFICER ON THE FOUNDATION BOARD OF DIRECTORS. THEY WOULD DETERMINE AN APPROPRIATE COURSE OF ACTION TO RESOLVE THE SITUATION. FORM 990, PAGE 6, PART VI, LINE 19 REQUESTS FOR FOUNDATION POLICIES, AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE PROVIDED WITHIN THREE BUSINESS DAYS OF RECEIVING THE REQUEST. REQUESTS CAN BE SENT TO DELTA COLLEGE FOUNDATION, 1961 DELTA ROAD, UNIVERSITY CENTER, MI 48710. A CONDENSED VERSION OF THE FOUNDATION STATEMENTS IS INCLUDED IN THE DELTA COLLEGE AUDITED FINANCIAL STATEMENTS AND CAN BE VIEWED ONLINE AT WWW.DELTA.EDU/TRANSPARENCY. FORM 990, PART XI, LINE 9 ADJ FOR DONATED SERVICES 5,500 ADJ FOR AGENCY ENDOWMENT 173,960 ADJ WAS THE AMOUNT SPENT TO PROMOTE FUNDRAISING EVENTS -4,727 ADJ FOR DONATED SERVICES -5,500 ADJ WAS THE AMOUNT SPENT TO PROMOTE FUNDRAISING EVENTS 4,727 TOTAL 173,960 DELTA COLLEGE 1961 DELTA ROAD UNIVERSITY CENTER MI 48710 386034011 COM COLLEG MI N/A false false true false false false false false false false false false true false true true true true true false DELTA COLLEGE B 330771 FMV DELTA COLLEGE L 343559 FMV DELTA COLLEGE O 607096 FMV DELTA COLLEGE P 175152 FMV DELTA COLLEGE R 57452 OPINION OF EXPERT AND FMV