2025-03-22T13:59:35-04:00 2024-06-30 200079326 DINGUS ZARECOR & ASSOCIATES PLLC 12015 E MAIN AVE SPOKANE VALLEY WA 99206 990 2023-07-01 911307538 COLUMBIA BASIN COLLEGE FOUNDATION COLU 5095425519 2600 NORTH 20TH AVENUE PASCO WA 99301 ERIN FISHBURN EXECUTIVE DIRECTOR 5095470511 2025-03-21 true true RIKKI PATCH P01472231 5092420874 2025-03-22 2023 2025-03-06 01:10:19Z ERIN FISHBURN 2600 NORTH 20TH AVENUE PASCO WA 99301 6081680 false X WWW.COLUMBIABASIN.EDU X 1984 WA PROVIDE STUDENTS OPPORTUNITIES AND SUPPORT TO ACHIEVE THEIR EDUCATIONAL GOALS AT COLUMBIA BASIN COLLEGE. 21 19 0 344 0 2321398 2122032 0 -1908524 599004 106534 17706 519408 2738742 1892537 2046256 0 19183 21053 0 97080 412849 425026 2324569 2492335 -1805161 246407 23301267 26550711 29036 122316 23272231 26428395 X TO ACQUIRE AND MANAGE FUNDS TO SUPPORT STUDENTS, SCHOLARSHIPS, PROJECTS, AND ACTIVITIES AT COLUMBIA BASIN COLLEGE. false false 868482 814802 THE COLUMBIA BASIN COLLEGE FOUNDATION PROVIDES SUPPORT TO CBC DEPARTMENTS AND FACULTY. FINANCIAL ASSISTANCE IS GIVEN FOR PROGRAM EQUIPMENT, CAPITAL IMPROVEMENTS, FUNDING CONFERENCE ATTENDANCE AND SKILLS COMPETITIONS, AND ORGANIZATION SPECIAL EVENTS. DURING THE 2023-2024 ACADEMIC YEAR, THE FOUNDATION PROVIDED MORE THAN 814,000 IN SUPPORT FOR CBC PROGRAMS, DEPARTMENTS, AND FACULTY. 1231454 1231454 THE COLUMBIA BASIN COLLEGE FOUNDATION SUPPORTS STUDENTS ATTENDING COLUMBIA BASIN COLLEGE THROUGH A COMPREHENSIVE SCHOLARSHIP PROGRAM. STUDENT APPLICATIONS ARE REVIEWED BY A COMMITTEE OF VOLUNTEERS AND ARE AWARDED TO MATCH DONOR INTERESTS WITH STUDENT NEED. DURING THE 2023-2024 ACADEMIC YEAR, THE FOUNDATION AWARDED 913 SCHOLARSHIPS TO QUALIFIED INDIVIDUALS. 121472 THE COLUMBIA BASIN COLLEGE FOUNDATION SUPPORTS STUDENT ACHIEVEMENT AT COLUMBIA BASIN COLLEGE BY PROVIDING ADDITIONAL SUPPORT FOR WRAP-AROUND RESOURCES. THESE STUDENT SUPPORT PROGRAMS WERE DEVELOPED TO ASSIST STUDENTS WITH THE NON-ACADEMIC CHALLENGES THAT THEY ENCOUNTER WHILE ATTENDING COLUMBIA BASIN COLLEGE. PROGRAMS INCLUDE EMERGENCY FUNDING, THE FOOD PANTRY AND SUPPORT THROUGH THE RESOURCE AND VETERANS CENTER. 2221408 true true false false false false false false false true false false false false false true true false false false false false false false true false false true false true false false false false false true false false true false false false false true false false false true 60 0 true 0 false false false false false true true false false false false false false X 21 19 false false false false false false false true true false false true true true true true true true true false X ERIN FISHBURN 5095424436 2600 N 20TH AVENUE PASCO WA 99301 REBEKAH WOODS BOARD MEMBER 3.00 40.00 X 0 331812 79307 ERIN FISHBURN EXECUTIVE DI 40.00 0.00 X 0 108475 21786 DAVID BILLETDEAUX CHAIR 2.00 X X 0 0 0 MELDA VELASQUEZ VICE CHAIR 1.00 X X 0 0 0 MATT BACKLUND TREASURER 1.00 X X 0 0 0 DOUGLAS CHRISTENSEN SECRETARY 1.00 X X 0 0 0 REBEKAH DOBBS BOARD MEMBER 1.00 X 0 0 0 MARSHA HALVERSON BOARD MEMBER 1.00 X 0 0 0 MITCH PETERSON BOARD MEMBER 1.00 X 0 0 0 MOSES JARAYSI BOARD MEMBER 1.00 X 0 0 0 ANN HARPER BOARD MEMBER 1.00 X 0 0 0 MATTHEW PETERSEN BOARD MEMBER 1.00 X 0 0 0 KYLE SIMMONS BOARD MEMBER 1.00 X 0 0 0 LYNN TEGELER BOARD MEMBER 1.00 X 0 0 0 TAYLER WELCH BOARD MEMBER 1.00 X 0 0 0 WHITNEY LAMARCHE BOARD MEMBER 1.00 X 0 0 0 ANDREW CHUNG BOARD MEMBER 1.00 X 0 0 0 EDGARDO QUIROZ-MORENO BOARD MEMBER 1.00 X 0 0 0 JAIME SHIMEK BOARD MEMBER 1.00 X 0 0 0 PAIGE WYATT BOARD MEMBER 1.00 X 0 0 0 MAGGIE ESQUIVEL BOARD MEMBER 1.00 X 0 0 0 ADAN TIJERINA BOARD MEMBER 1.00 X 0 0 0 440287 101093 false true false 198405 1923627 56601 2122032 536572 536572 58305 58305 3326812 3264380 62432 62432 62432 25581 198405 78558 -52977 -52977 OTHER 900099 12378 12378 12378 2738742 616710 2046256 2046256 21053 21053 62744 62744 111788 111788 67322 3347 63975 17976 4785 13191 16325 12468 3857 49942 41230 8712 12083 395 8333 3355 12648 12638 10 EVENTS & AWARDS FOR CBC 61653 61653 12545 1316 7249 3980 2492335 2221408 173847 97080 445792 506380 734386 1074691 408670 298856 21712419 24670784 23301267 26550711 29036 122316 29036 122316 X 2624205 3104775 20648026 23323620 23272231 26428395 23301267 26550711 X 246407 2909757 X false true X true false X 1219402 1574724 2708521 2321398 2122032 9946077 409743 466381 435923 437344 486669 2236060 1629145 2041105 3144444 2758742 2608701 12182137 1820918 10361219 770399 495360 316250 597004 594877 2773890 23280 12196 12171 12459 12378 72484 15028511 0.68940 0.64000 X PART II, LINE 10 VENDING 13,560 OTHER 58,924 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19937586 657444 3278318 -849076 -505204 22519068 18237073 456446 2271722 -840056 -187599 19937586 22178863 1439377 -4547725 -581886 -251556 18237073 17965221 1917057 3574526 -900867 -377074 22178863 17569092 1095375 85125 -403590 -380781 17965221 0.08000 0.44000 0.48000 false false X 6101938 2909757 486669 78558 3474984 2626954 111788 111788 2738742 2945774 486669 78558 565227 2380547 111788 111788 2492335 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR INCOME, IF ANY, FROM ACTIVITIES UNRELATED TO THE FOUNDATIONS EXEMPT PURPOSE. THE FOUNDATION EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF JUNE 30, 2024 AND 2023, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSE 78,558 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSE 78,558 BANQUET 149220 139520 9700 250 1750 24863 600 20193 HALL OF FAME 50141 50141 3000 9742 60 1 24625 8744 15881 15881 919 1300 223986 198405 25581 250 4750 40744 11261 1300 20253 78558 -52977 true COLUMBIA BASIN COLLEGE 2600 N 20TH AVE PASCO WA 99301 910824589 170B 1231454 SCHOLARSHIPS COLUMBIA BASIN COLLEGE 2600 N 20TH AVE PASCO WA 99301 910824589 170B 814802 PROGRAM SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION MONITORS ITS FINANCIAL ASSISTANCE OF COLUMBIA BASIN COLLEGE BY MAINTAINING CLOSE CONTACT BETWEEN THE GOVERNING BODIES. REQUESTS FOR FINANCIAL ASSISTANCE GENERALLY ARE INITIATED FROM THE COLLEGE BUSINESS OFFICE. SCHOLARSHIP SUPPORT IS APPROVED BY THE FOUNDATION BOARD PRIOR TO DISBURSEMENT. PROGRAM SUPPORT IS APPROVED BY BOTH THE EXECUTIVE DIRECTOR AND DIRECTOR OF OPERATIONS PRIOR TO DISBURSEMENT. X X X X X false false false false false false false false false REBEKAH WOODS BOARD MEMBER 331812 65657 13650 411119 MATT BACKLUND BOARD MEMBER BANK OFFICER false X 4 56601 FMV false true false SCHEDULE M, PAGE 2, PART II SCHEDULE M, PART I, COLUMN (B) IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III CBCF FUNCTIONS TO ESTABLISH AND CULTIVATE A VARIETY OF PRODUCTIVE AND MUTUALLY BENEFICIAL RELATIONSHIPS WITH INDIVIDUALS, CORPORATIONS, AND OTHER FOUNDATIONS FOR THE BENEFIT OF COLUMBIA BASIN COLLEGE. WE SEEK TO ACQUIRE AND MANAGE FUNDS FOR COLLEGE SCHOLARSHIPS, PROJECTS, AND ACTIVITIES NOT OTHERWISE SUPPORTED BY THE STATE. THE STUDENTS OF COLUMBIA BASIN COLLEGE ARE THE HEART OF EVERYTHING WE DO. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR WHO REVIEWS THE FORM, SCHEDULES AND RELATED ATTACHMENTS. ANY COMMENTS OR QUESTIONS ARE ADDRESSED WITH THE PREPARER AND A FINAL DRAFT IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHO REVIEW AND APPROVE THE 990. REVIEW IS DOCUMENTED IN THE MINUTES. ONCE APPROVED BY THE EXECUTIVE COMMITTEE IT IS PRESENTED TO THE FULL BOARD FOR FINAL REVIEW. FOLLOWING APPROVAL, THE EXECUTIVE DIRECTOR SIGNS THE 8879-TE AUTHORIZING THE PREPARER TO E-FILE THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD OF DIRECTORS AND KEY EMPLOYEES AT THE ANNUAL MEETING THAT HAPPENS BETWEEN JUNE AND SEPTEMBER OF THE YEAR. FOLLOWING REVIEW, STATEMENTS ARE SIGNED BY EACH MEMBER. THE FOUNDATION STAFF MONITORS CONTRACTS AND ACTIVITIES THROUGHOUT THE YEAR TO ENSURE CONFLICT SITUATION ARE AVOIDED OR ABATED. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR OF THE FOUNDATION IS AN EMPLOYEE OF THE STATE OF WASHINGTON. BOTH THE PRESIDENT OF THE COLLEGE AND THE PRESIDENT OF THE FOUNDATION ARE INVOLVED IN DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. EACH YEAR, THE STATE BOARD OF COMMUNITY COLLEGE ADMINISTERS A SALARY SURVEY OF ALL POSITIONS AT COMMUNITY COLLEGES WITHIN THE STATE. THIS SURVEY PROVIDES THE OFFICIALS WITH AVERAGE SALARIES FOR COMPARABLE TYPES OF POSITIONS. IN THIS CASE, THE STATE CLASSIFICATION FOR THE COMPARABLE POSITION IS A DEVELOPMENT OFFICER. THE DETERMINING OFFICIALS THEN ADJUST THE SALARY UP OR DOWN FROM THE AVERAGE DEPENDING ON SPECIFIC KNOWLEDGE, SKILLS, AND ABILITIES THE INDIVIDUAL BRINGS TO THE POSITION. AT THIS POINT THE SPECIFIC SALARY LEVEL IS NEGOTIATED WITH THE EMPLOYEE. THE SALARIES AND BENEFITS OF THE MAJORITY OF THE FOUNDATION STAFF IS PAID FOR BY COLUMBIA BASIN COLLEGE. THE COLLEGE THEN INVOICES THE FOUNDATION FOR 15% OF THE EMPLOYEE'S WAGES AND BENEFITS REIMBURSED BY THE FOUNDATION. THE AMOUNTS ON LINE 5 AND PART OF LINE 11G ON 990, PART IX INCLUDE ALL COMPENSATION PAID BY THE FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 15B SEE FORM 990, PART VI, LINE 15A ABOVE. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSE 78,558 SPECIAL EVENT EXPENSE -78,558 COLUMBIA BASIN COLLEGE 2600 N 20TH AVE PASCO WA 99301 910824589 COLLEGE WA 170B 2 NA false true true false true false false false false false false false true false true true false false false false