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        <FormAndLineReferenceDesc>Part I: Additional Information</FormAndLineReferenceDesc>
        <ExplanationTxt>On December 12th, 2022 the IRS determined that the Foundation meet the requirements for a reclassification as a Type II. Exempt status was not under consideration, and the Foundation will continue to be classified as an organization exempt from federal income tax under Section 501(c)(3). of the Code.</ExplanationTxt>
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      <RelatedOrgListSchRInd>false</RelatedOrgListSchRInd>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Financial aid (Scholarships)</GrantTypeTxt>
        <RecipientCnt>418</RecipientCnt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS AWARDED THROUGHT THE COS FOUNDATION ARE RESTRICED TO INCOMING, CONTINUING AND TRANSFERING COS STUDENTS. THE COS FOUNDATION COLLECTS, SCREENS, AND AWARDS SCHOLARSHIP APPLICATIONS THROUGH A WEB-BASED SOFTWARE SPECIFICALLY DESIGNED FOR THIS PURPOSE. ALL STUDENTS MUST APPLY THROUGH THIS ONLINE PROCESS. ALL QUESTIONS NECESSARY TO MATCH APPLICANTS TO SCHOLARSHIPS ARE ASKED THROUGH THIS SOFTWARE ADMINISTERED BY COS FOUNDATION STAFF. COS FOUNDATION STAFF AND VOLUNTEERS, COS STAFF, AND COMMUNITY VOLUNTEERS ARE UTILIZED TO MAKE RANK AND AWARD SCHOLARSHIP APPLICANTS. SCHOLARSHIP CRITERIA IS VERIFIED PRIOR TO DISBURSING AWARDS TO THE STUDENT AND INSTITUTIONS. DISQUALIFIED STUDENTS ARE NOTIFITIED AND, WHEN POSSIBLE, AN ALTERNATE IS SELECTED, VERIFIED FOR ELIGIBILITY, AND AWARDED. DOCUMENTATION OF THE CRITERIA VERIFICATION, AWARD, AND DISBURSEMENT AUTHORIZATION, CHECK GENERATED AND SENT IS HANDLED ON A SINGLE FORM PER AWARD AND KEPT IN THE SCHOLARSHIP OFFICE. THE SCHOLARSHIP SOFTWARE TRACKS THE AWARD DECISIONS. THE COS FOUNDATION ACCOUNTING SOFTWARE TRACKS THE ACTUAL DIBURSMENTS OF CASH. THE COS FOUNDATION PROJECT FUNDING PROCESS IS AN INTERNAL REQUEST FOR PROPOSAL PROCESS THAT GIVES ALL FACULTY AND DEPARTMENTS THE OPPORTUNITY TO SUBMIT A REQUEST FOR FOUNDATION SUPPORT FUNDING ON AN ANNUAL BASIS. THE COS FOUNDATION BOARD ESTABLISHES THE TOTAL BUDGET FOR FUNDED PROJECTS EACH YEAR. THE APPLICATION REQUIRES AUTHORS TO ARTICULATE THE NEED, PROJECT IDEA, THE ALIGNMENT THE PROJECT HAS TO STUDENT SUCCESS AND THE DISTRICTS STRATEGIC OBJECTIVES. EACH COMPLETED PROPOSAL MUST ALSO BE APPROVED FOR SUBMISSION TO THE COS FOUNDATION BY THE RESPECTIVE SENIOR MANAGER AND THE SUPERINTENDENT/PRESIDENT. THE COS FOUNDATION DIRECTOR AND A TASK FORCE OF COS FOUNDATION BOARD MEMBERS REVIEW, RANK, AND FORM FUNDING RECOMMENDATIONS FOR EACH OF THE APPLICATIONS. ALSO CONSIDERED ARE ALL OF THE DISTRICT ABOVE-BASE PROJECTS THAT WENT UNFUDNED THROUGH THE DISTRICT ABOVE-BASE PROJECT FUNDING PROCESS. A FINAL RECOMMENDATION FROM THE TASK FORCE IS PRESENTED TO THE COS FOUNDATION BOARD FOR APPROVAL. THE APPROVED LIST OF PROJECTS FUNDED IS REPORTED TO THE DISTRICT BOARD OF TRUSTEES AND PUBLICISED THROUGHOUT THE DISTRICT AND COMMUNITY.</ExplanationTxt>
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      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>Tim Foster</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The filings are provided to management prior to filing and changes are made/as if needed upon completion of review.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH TRUSTEE, OFFICER, MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS, AND EMPLOYEE SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS THAT SUCH PERSON; A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY.B. HAS READ AND UNDERSTANDS THE POLICY.C. HAS AGREED TO COMPLY WITH THE POLICY.D. UNDERSTANDS THAT THE FOUNDATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATIONAL DOCUMENTS (FORM 990, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS ETC.) ARE LOCATED ON THE ORGANIZATION'S WEBSITE.</ExplanationTxt>
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          <CityNm>Visalia</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
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      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
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      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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</Return>