2024-11-05T11:39:37-06:00 2024-06-30 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2023-07-01 251384469 COMMUNITY COLLEGE OF ALLEGHENY COUNTY EDUCATIONAL FOUNDATION COMM 4122376514 808 RIDGE AVENUE 102 PITTSBURGH PA 15212 MR JAMES R MCMAHON CHIEF EXECUTIVE OFFICER 4122376514 2024-11-05 1 0 MICHELLE L BRYAN P01306133 4124715500 2023 2024-10-15 13:58:12Z MR JAMES R MCMAHON 808 RIDGE AVENUE 102 PITTSBURGH PA 15212 5595861 0 X N/A X 1979 PA SEE SCHEDULE O. 24 21 0 35 0 0 1416114 4008835 0 0 709242 1070725 298182 298182 2423538 5377742 2435494 3035168 0 0 217670 226511 0 0 51760 120167 111183 2773331 3372862 -349793 2004880 37870995 42948772 1468608 1915507 36402387 41033265 THE MISSION OF THE COMMUNITY COLLEGE OF ALLEGHENY COUNTY EDUCATIONAL FOUNDATION IS TO RAISE FUNDS, MANAGE ASSETS AND DISTRIBUTE RESOURCES IN SUPPORT OF THE COMMUNITY COLLEGE OF ALLEGHENY COUNTY'S MISSION OF OPEN ACCESS TO QUALITY EDUCATION AND WORKFORCE DEVELOPMENT TRAINING. 0 0 3108767 3035168 THE MISSION OF THE COMMUNITY COLLEGE OF ALLEGHENY COUNTY EDUCATIONAL FOUNDATION IS TO RAISE FUNDS, MANAGE ASSETS AND DISTRIBUTE RESOURCES IN SUPPORT OF THE COMMUNITY COLLEGE OF ALLEGHENY COUNTY'S MISSION OF OPEN ACCESS TO QUALITY EDUCATION AND WORKFORCE DEVELOPMENT TRAINING. 3108767 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 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 24 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JAMES R MCMAHON 4122376517 808 RIDGE AVENUE PITTSBURGH PA 15212 KEVIN MCKEEGAN CHAIR 1.00 X X 0 0 0 JUDY WOJANIS SECRETARY 1.00 X X 0 0 0 ROSEANN FERRA-LOVE BOARD MEMBER 1.00 25.00 X 0 50116 0 NORMAN JOHNSON BOARD MEMBER 1.00 40.00 X 0 119838 36536 DAWNDRA JONES VICE CHAIR 1.00 X X 0 0 0 LISA O'DELL TREASURER 1.00 X X 0 0 0 TRACEY STALEY AT LARGE 1.00 X 0 0 0 MARY ELLEN TESLA BOARD MEMBER 1.00 X 0 0 0 FREDERICK THIEMAN BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER AMAR AT LARGE 1.00 X 0 0 0 KEVIN KINROSS BOARD MEMBER 1.00 X 0 0 0 SAUNDRA ECHTLER BOARD MEMBER 1.00 X 0 0 0 LISA LIND BOARD MEMBER 1.00 X 0 0 0 ANTHONY SISCO BOARD MEMBER 1.00 X 0 0 0 LISA HALEY BOARD MEMBER 1.00 X 0 0 0 MARY KIERNAN BOARD MEMBER 1.00 X 0 0 0 KELLY NEAL BOARD MEMBER 1.00 X 0 0 0 ANDRE SAMUEL BOARD MEMBER 1.00 X 0 0 0 FANTASY ZELLARS BOARD MEMBER 1.00 X 0 0 0 MICHAEL BUTLER BOARD MEMBER 1.00 X 0 0 0 R YVONNE CAMPOS BOARD MEMBER 1.00 X 0 0 0 LYNN DAVENPORT BOARD MEMBER 1.00 40.00 X 0 83487 31819 M BERNARDINE DIAS BOARD MEMBER 1.00 X 0 0 0 JOSEPH SLEZAK BOARD MEMBER 1.00 X 0 0 0 JAMES R MCMAHON EXECUTIVE DIRECTOR 40.00 X 0 183461 30475 0 436902 98830 0 0 1 0 0 4008835 4008835 678586 678586 610258 218119 392139 392139 392139 SPONSORSHIP INCOME 611710 298182 298182 298182 5377742 298182 0 1070725 1720782 1720782 1314386 1314386 226511 73599 115382 37530 29409 29409 27863 27863 1224 1224 29576 29576 3922 3922 OTHER EXPENSES 19189 4959 14230 3372862 3108767 212335 51760 10061453 3066090 3200284 2712078 25531 25531 0 0 24609258 37170604 37870995 42948772 1295453 1527271 173155 388236 1468608 1915507 X 4413914 5227135 31988473 35806130 36402387 41033265 37870995 42948772 2004880 2625998 0 X X 0 1 X 1 0 X 15306168 4237889 15125948 1416114 4008835 40094954 15306168 4237889 15125948 1416114 4008835 40094954 8973438 31121516 309316 258981 324014 634507 678586 2205404 333230 298182 302552 298182 298182 1530328 43830686 0.71000 0.69020 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPONSORSHIP INCOME - 2019 AMOUNT: $ 298,182. 2020 AMOUNT: $ 298,182. 2021 AMOUNT: $ 298,182. 2022 AMOUNT: $ 298,182. 2023 AMOUNT: $ 298,182. FUNDRAISING INCOME - 2019 AMOUNT: $ 35,048. 2021 AMOUNT: $ 3,370. OTHER REVENUE - 2021 AMOUNT: $ 1,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18440320 329012 3217532 2849723 19137141 18078953 122991 2384362 2145986 18440320 8366063 10616910 -2938655 -2034635 18078953 7388189 52331 3149325 2223782 8366063 6467013 961122 317095 357041 7388189 0.13098 0.86902 0 0 25531 25531 0 0 DUE TO CCAC 388236 388236 8364249 2625998 388372 3014370 5349879 27863 27863 5377742 3733371 388372 388372 3344999 27863 27863 3372862 PART V, LINE 4: TO SUPPORT THE COMMUNITY COLLEGE OF ALLEGHENY COUNTY'S MISSION OF OPEN ACCESS TO QUALITY EDUCATION AND WORKFORCE DEVELOPMENT TRAINING. 1 COMMUNITY COLLEGE OF ALLEGHENY 800 ALLEGHENY AVENUE PITTSBURGH PA 15233 256075057 GOVT ENTITY 1720782 0 REIMBURSEMENT FOR COLLEGE PROGRAMS FROM AVAILABLE GRANTS 1 PITTSBURGH PROMISE 595 643583 STUDENT EMERGENCY GAP FUND 189 45803 EDUCATIONAL SCHOLARSHIPS 585 625000 0 0 0 0 0 0 0 0 0 JAMES R MCMAHON EXECUTIVE DIRECTOR 0 183461 0 0 0 0 0 0 0 30475 0 213936 0 0 NORMAN JOHNSON BOARD MEMBER 0 119838 0 0 0 0 0 0 0 36536 0 156374 0 0 PART I, LINE 3 CEO/EXECUTIVE DIRECTOR IS PAID BY CCAC AND COMPENSATION IS SUBJECT TO THE SALARY GRADES AND PAY LEVELS IN PLACE FOR COLLEGE EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS INITIALLY PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS (BOARD) FOR A MORE DETAILED REVIEW, AND IS THEN PRESENTED TO THE FULL BOARD PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C CCAC EDUCATIONAL FOUNDATION HAS ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT EVERY YEAR. COPIES OF THE CONFLICT OF INTEREST STATEMENT ARE KEPT IN THE BOARD MEMBER'S FILE WITH THE CCAC EDUCATIONAL FOUNDATION. FORM 990, PART VI, SECTION B, LINE 15 THE COLLEGE WITH THE APPROVAL OF THE BOARD OF TRUSTEES APPROVES THE SALARY GRADES AND PAY LEVELS OF ALL COLLEGE EMPLOYEES. THE COLLEGE HIRES AN INDEPENDENT FIRM TO STUDY AND HELP DETERMINE THE SALARY GRADES AND PAY LEVELS FOR ALL CCAC EMPLOYEES BASED ON EDUCATIONAL LEVEL AND WORK EXPERIENCE. THE CEO OF THE FOUNDATION REPORTS TO THE BOARD OF THE FOUNDATION THROUGH ITS CHAIRMAN BUT WILL ALSO HAVE A DOTTED LINE, INDIRECT REPORTING RELATIONSHIP TO THE PRESIDENT OF THE COLLEGE AND IS EVALUATED BY THE PRESIDENT OF THE COLLEGE IN PARTNERSHIP WITH THE CHAIRMAN OF THE BOARD OF THE FOUNDATION. THE HIRING, FIRING OR OTHER EMPLOYMENT RELATED DECISIONS FOR THE CEO OF THE FOUNDATION WILL BE MADE BY THE COLLEGE, AS THE EMPLOYER OF RECORD, AFTER CONSULTATION WITH THE BOARD OF THE FOUNDATION AND THE CEO'S SALARY IS BASED ON A PERFORMANACE REVIEW AND COLLEGE POLICIES WITH RESPECT TO SALARY GRADES AND PAY LEVELS FOR THOSE GRADES. ALL OTHER FOUNDATION EMPLOYEES ARE ALSO CONSIDERED TO BE EMPLOYEES OF THE COLLEGE AND ARE SUBJECT TO THE SALARY GRADES AND PAY LEVELS IN PLACE FOR COLLEGE EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS OF THE FOUNDATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII, LINE 2C THE PROCESS FOR REVIEWING THE FINANCIALS HAS NOT CHANGED. 990 PART V, QUESTION 2A THE CCAC EDUCATIONAL FOUNDATION (FOUNDATION) RAISES FUNDS AND MANAGES ASSETS AND DISTRIBUTES RESOURCES TO THE COMMUNITY COLLEGE OF ALLEGHENY COUNTY (COLLEGE). AS PART OF THIS RELATIONSHIP, THE CEO OF THE FOUNDATION IS CONSIDERED TO BE AN EMPLOYEE OF THE COLLEGE. ALSO, THE PAYROLL FOR THE EMPLOYEES OF THE FOUNDATION IS PROCESSED BY THE COLLEGE, AND IS THEN REIMBURSED BY THE FOUNDATION TO THE COLLEGE, THEREFORE, ALL COMPENSATION PAID TO FOUNDATION EMPLOYEES ARE REPORTED ON THE COLLEGE'S W-3. AS A RESULT OF THIS ARRANGEMENT, THE FOUNDATION HAS REPORTED NO EMPLOYEES ON THE 12/31/23 W-3 FOR THE FORM 990 PART V, QUESTION 2A. COMMUNITY COLLEGE OF ALLEGHENY COUNTY 800 ALLEGHENY AVENUE PITTSBURGH PA 15233 256075057 SECONDARY EDUCATION PA GOV ENTITY N/A 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 COMMUNITY COLLEGE OF ALLEGHENY COUNTY B 1720782 CASH PAID