2025-03-05T11:28:50-06:00 2024-06-30 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2023-07-01 330428972 SAN DIEGO COMMUNITY COLLEGE AUXILIARY ORGANIZATION SAND 6193886975 3375 CAMINO DEL RIO 210 SAN DIEGO CA 92108 DANIEL TROY VICE CHANCELLOR, FINANCE 6193886975 2025-03-03 1 0 CATHERINE L GRAY CPA P01294460 9094664410 2025-03-03 2023 2025-03-06 01:10:19Z SDCCD FOUNDATION DANIEL TROY 3375 CAMINO DEL RIO 210 SAN DIEGO CA 92108 563484 0 X N/A X 1990 CA TO PROMOTE AND ASSIST THE PROGRAMS OF THE SAN DIEGO COMMUNITY COLLEGE DISTRICT (SDCCD). 12 0 0 0 0 0 812096 496541 0 0 43577 66943 0 0 855673 563484 0 0 0 0 0 0 0 0 0 572254 787642 572254 787642 283419 -224158 1928523 1961322 1071283 1328240 857240 633082 THE ORGANIZATION WAS FORMED TO PROMOTE AND ASSIST THE PROGRAMS OF THE SAN DIEGO COMMUNITY COLLEGE DISTRICT (SDCCD) IN ACCORDANCE WITH THE MISSION, POLICIES AND PRIORITIES OF SDCCD AS ADMINISTERED BY THE DISTRICT CHANCELLOR. 0 0 683200 THE ORGANIZATION PROVIDES FINANCIAL SUPPORT TO THE SAN DIEGO COMMUNITY COLLEGE DISTRICT (SDCCD) TO ASSIST IN THE ACHIEVEMENT AND MAINTENANCE OF SDCCD PROGRAMS. THE ORGANIZATION PROVIDES A WIDE RANGE OF SUPPORT SERVICES TO SDCCD, FROM SPONSORING FUNDRASING EVENTS, ADMINISTERING SCHOLARSHIPS, AND PROVIDING ASSISTANCE FOR EVERY DAY OPERATIONS. 683200 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 0 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X DANIEL TROY 6193886975 3375 CAMINO DEL RIO SOUTH 210 SAN DIEGO CA 92108 X DR LAURIE COSKEY EXECUTIVE DEVELOPMENT OFFICE 1.00 40.00 X 0 200772 7869 ANDREW HOFFMAN VICE CHAIR/ACADEMIC SENATE, MESA COLLEGE 1.00 40.00 X X 0 174972 19288 DANIEL TROY SECRETARY/TREASURER, EXECTIVE BUSINESS OFFICER 3.00 40.00 X X 0 0 0 DR ASHANTI HANDS PRESIDENT, MESA COLLEGE 1.00 40.00 X 0 264274 26584 DR TINA M KING PRESIDENT, CONTINUING EDUC 1.00 40.00 X 0 260041 1492 DR PAUL WESLEY LUNDBURG CHAIR/PRESIDENT, MIRAMAR C 1.00 40.00 X X 0 276893 26584 PAUL MARTIN ACADEMIC SENATE PRESIDENT, MIRAMAR COLLEGE 1.00 40.00 X 0 158186 26584 DR RICKY SHABAZZ PRESIDENT, CITY COLLEGE 1.00 40.00 X 0 304877 19288 GREGORY SMITH CHANCELLOR, SDCCD 1.00 40.00 X 0 310039 26584 DR RICHARD WEINROTH ACADEMIC SENATE PRES, COLLEGE OF CONTINUING EDU 1.00 40.00 X 0 147467 10492 DR MARIA-JOSE ZELEDON-PEREZ ACADEMIC SENATE PRES, CITY COLLEGE 1.00 40.00 X 0 184790 1492 DR SUSAN TOPHAM EXECUTIVE INSTRUCTION OFFICER 1.00 40.00 X 0 251774 19288 0 2534085 185545 0 0 1 0 0 496541 496541 66943 66943 563484 0 0 66943 X 6200 6200 97003 97003 676 676 99 99 COLLEGE SUPPORT 683200 683200 DUE AND MEMBERSHIPS 400 400 BANK CHARGES 64 64 787642 683200 104442 0 32422 44286 438311 443691 24110 32786 1433680 1440559 1928523 1961322 17233 24882 65807 69266 988243 1234092 1071283 1328240 X 857240 633082 857240 633082 1928523 1961322 -224158 0 X 0 1 X 1 0 X 498460 480099 289466 812096 496541 2576662 498460 480099 289466 812096 496541 2576662 2576662 23809 8523 6350 43577 66943 149202 3000 3000 2728864 0.94420 0.96070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 CERTIFICATES OF DEPOSIT 1440559 F 1440559 AMOUNT HELD FOR OTHERS 1234092 1234092 X 563484 0 563484 0 563484 787642 0 787642 0 787642 PART X, LINE 2: INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION DID NOT HAVE ANY NET UNRELATED BUSINESS INCOME FOR THE PERIOD ENDED JUNE 30, 2024. IT IS MANAGEMENT'S BELIEF THAT THE ORGANIZATION DOES NOT HOLD ANY UNCERTAIN TAX POSITIONS THAT WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INFORMATION AND/OR TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE REGULATORY AUTHORITIES FOR UP TO FOUR YEARS FROM THE DATE OF FILING. 0 0 0 0 0 0 0 0 0 GREGORY SMITH CHANCELLOR, SDCCD 0 298356 0 0 0 11683 0 0 0 26584 0 336623 0 0 DR RICKY SHABAZZ PRESIDENT, CITY COLLEGE 0 277542 0 0 0 27335 0 0 0 19288 0 324165 0 0 DR PAUL WESLEY LUNDBURG CHAIR/PRESIDENT, MIRAMAR C 0 243136 0 0 0 33757 0 0 0 26584 0 303477 0 0 DR ASHANTI HANDS PRESIDENT, MESA COLLEGE 0 231368 0 0 0 32906 0 0 0 26584 0 290858 0 0 DR SUSAN TOPHAM EXECUTIVE INSTRUCTION OFFICER 0 224947 0 0 0 26827 0 0 0 19288 0 271062 0 0 DR TINA M KING PRESIDENT, CONTINUING EDUC 0 229570 0 0 0 30471 0 0 0 1492 0 261533 0 0 DR LAURIE COSKEY EXECUTIVE DEVELOPMENT OFFICE 0 189089 0 0 0 11683 0 0 0 7869 0 208641 0 0 ANDREW HOFFMAN VICE CHAIR/ACADEMIC SENATE, MESA COL 0 148048 0 10484 0 16440 0 0 0 19288 0 194260 0 0 DR MARIA-JOSE ZELEDON-PEREZ ACADEMIC SENATE PRES, CITY COLLEGE 0 122022 0 21742 0 41026 0 0 0 1492 0 186282 0 0 PAUL MARTIN ACADEMIC SENATE PRESIDENT, MIRAMAR C 0 120924 0 23585 0 13677 0 0 0 26584 0 184770 0 0 DR RICHARD WEINROTH ACADEMIC SENATE PRES, COLLEGE OF CON 0 117056 0 8909 0 21502 0 0 0 10492 0 157959 0 0 FORM 990, PART VI, SECTION A, LINE 4 ARTICLE V CHANGES: THE NUMBER OF DIRECTORS CHANGED FROM 12 TO 13; THE EXECUTIVE DEVELOPMENT OFFICER WAS ADDED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITEES; THEREFORE, COMMITEE MEETING MINUTES ARE NOT MAINTAINED. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 AND ALL STATE RELATED TAX FILINGS ARE PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, A DRAFT IS PROVIDED TO THE BOARD OF DIRECTORS AND ACCEPTED AT A PUBLIC MEETING BEFORE THE FORMS ARE EXECUTED BY THE TREASURER AND SUBMITTED TO THE APPROPRIATE TAX AGENCIES. FORM 990, PART VI, SECTION B, LINE 12C THE POLITICAL REFORM ACT REQUIRES CERTAIN OFFICIALS AND EMPLOYEES WHO SERVE IN POSITIONS DESIGNATED IN AN AGENCY'S CONFLICT-OF-INTEREST CODE TO FILE A STATEMENT OF ECONOMIC INTEREST (CALIFORNIA FORM 700). ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS ARE EMPLOYEES OF THE SAN DIEGO COMMUNITY COLLEGE DISTRICT (SDCCD) AND ARE REQUIRED TO COMPLETE THE ECONOMIC INTEREST FORM 700 BECAUSE THE ORGANIZATION IS THE SDCCD'S FOUNDATION. HARD COPIES WITH ORIGINAL SIGNATURES MUST BE FILED ANNUALLY WITH THE SDCCD'S RISK MANAGEMENT OFFICE, DISTRICT OFFICES ROOM 385. IF A CONFLICT IS SUSPECTED, THE IMMEDIATE SUPERVISOR/MANAGER SHALL DISCUSS THE ISSUE WITH THE EMPLOYEE INCLUDING A WRITTEN MEMO. THE EMPLOYEE HAS THE RIGHT TO APPEAL ANY DETERMINATION REGARDING A CONFLICT. QUESTIONS REGARDING CONFLICTS OF INTEREST ARE RESOLVED BY THE PRESIDENT/DIRECTOR WHICH MAY CONTACT COUNTY COUNSEL FOR ADVICE AND MUST REPORT ALL QUESTIONS AND DECISIONS TO THE CHANCELLOR'S CABINET. CONTINUED OR WILLFUL DISREGARD WILL RESULT IN DISCIPLINARY ACTION WHICH MAY INCLUDE DISMISSAL AND/OR PROSECUTION. FORM 990, PART VI, SECTION B, LINE 15 ALL BOARD POSITIONS ARE NON-PAID POSITIONS WITH RESPECT TO THE WORK PERFORMED AS A MEMBER OF THE ORGANIZATION'S BOARD. COMPENSATED POSITIONS FOR WORK PERFORMED FOR THE SAN DIEGO COMMUNITY COLLEGE DISTRICT ARE AT DISTRICT PAID SALARY LEVELS BASED ON RECOMMENDED MARKET STUDIES CONDUCTED BY AN INDEPENDENT CONSULTANT AS COMPENSATION RELATES TO SIMILAR POSITIONS/RESPONSIBILITIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION IS AUDITED EACH YEAR AND ALL RELATED AUDITED INFORMATION IS ACCEPTED BY THE ORGANIZATION'S BOARD OF DIRECTORS AND MADE PUBLIC DURING A QUARTERLY MEETING OF THE BOARD. ADDITIONALLY, THE AUDITED INFORMATION IS PRESENTED TO THE SAN DIEGO COMMUNITY COLLEGE DISTRICT'S BOARD OF TRUSTEES. IT IS THEN POSTED ON THE WEBSITE OF THE SAN DIEGO COMMUNITY COLLEGE DISTRICT. OTHER PUBLIC DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990 PART VII SECTION A COLUMN F THE RELATED ORGANIZATION PARTICIPATES IN THE PUBLIC EMPLOYEE RETIREMENT SYSTEM OF CALIFORNIA AND STATE TEACHERS RETIREMENT SYSTEM, DEFINED BENEFIT PLANS, DUE TO THE SIZE AND VARIED PARTICIPANTS IN THIS PLAN THE ACTUARIAL VALUE IS NOT CALCULATED ON A PER EMPLOYEE BASIS. NO AMOUNT IS INCLUDED IN COLUMN F FOR A REASONABLE ESTIMATE OF THE INCREASE IN ACTUARIAL VALUE. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 97,003. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 97,003. SAN DIEGO COMMUNITY COLLEGE DISTRICT 3375 CAMINO DEL RIO SOUTH SAN DIEGO CA 92108 952644299 COLLEGE DISTRICT FOR HIGHER EDUCATION CA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0