2025-05-14T18:48:00+00:00 2024-06-30 350921680 CROWE LLP 701 13th St NW Suite 852 Washington DC 20005 990 2023-07-01 237241877 Sierra College Foundation SIER 9166607020 5100 SIERRA COLLEGE BLVD Rocklin CA 95677 Sonbol Aliabadi Executive Director 2025-05-15 true true Steve Lenivy P01635350 2026245555 2025-05-15 2023 2025-03-06 01:10:19Z KRIS MAPES 5100 SIERRA COLLEGE BLVD Rocklin CA 95677 12820868 false X https://www.sierracollege.edu/about-sierra-college/sierra-college-foundation/ X 1972 CA PROVIDE OUR COMMUNITY THE OPPORTUNITY TO INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL AT SIERRA JOINT COMMUNITY COLLEGE DISTRICT. RAISE FUNDS IN SUPPORT OF OUR STUDENTS AND COLLEGE PROGRAMS. 19 18 5 40 0 0 1490928 3165820 0 167165 868060 138881 42634 1796974 4076514 865624 877994 0 375878 419509 0 192685 182058 218244 1423560 1515747 373414 2560767 15260194 18809621 197510 132139 15062684 18677482 PROVIDE OUR COMMUNITY THE OPPORTUNITY TO INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL AT SIERRA JOINT COMMUNITY COLLEGE DISTRICT. RAISE FUNDS IN SUPPORT OF OUR STUDENTS AND COLLEGE PROGRAMS. false false 1018543 877994 0 THE SIERRA COLLEGE FOUNDATION PROVIDES MEMBERS OF THE COMMUNITY THE OPPORTUNITY TO ASSIST AND INVEST IN THE DEVELOPMENT OF QUALITY EDUCATIONAL OPPORTUNITIES FOR SIERRA JOINT COMMUNITY COLLEGE STUDENTS. IN CONCERT WITH THE COLLEGE AND THE COMMUNITY IT SERVES, THE FOUNDATION COMMITS ITSELF TO WORK TOWARD EDUCATIONAL EXCELLENCE BY IDENTIFYING DONOR RESOURCES TO SUPPORT A LEARNING ENVIRONMENT ENRICHED BY DIVERSITY, WHICH PROMOTES PERSONAL AND PROFESSIONAL SUCCESS, LEADERSHIP, INNOVATION, RESPONSIBILITY, AND A SENSE OF COMMUNITY. SOME OF THE HIGHLIGHTS INCLUDE: THE GUARDIAN SCHOLAR PROGRAM OFFERS COMPREHENSIVE FINANCIAL AND EDUCATIONAL SUPPORT TO EMANCIPATED YOUTH ATTENDING SIERRA JOINT COMMUNITY COLLEGE TO ENSURE THEIR EDUCATIONAL SUCCESS. SIERRA COLLEGE FOUNDATION RAISES FUNDS TO SUPPORT SIERRA JOINT COMMUNITY COLLEGE IN DEVELOPING A CULTURE OF INNOVATION AND EXPERIMENTATION WITH A GOAL OF IMPROVING THE LIVES OF STUDENTS, FAMILIES, AND OUR COMMUNITY. SIERRA COLLEGE FOUNDATION RAISES FUNDS TO OFFER FINANCIAL AID TO VETERANS ATTENDING SIERRA JOINT COMMUNITY COLLEGE, IN THE FORM OF BOOK VOUCHERS, GAS CARDS, EMERGENCY FUNDS, ETC. SIERRA COLLEGE FOUNDATION RAISES FUNDS TO SUPPORT STUDENTS WITH ONE-TIME EMERGENCIES THAT COULD POTENTIALLY IMPACT THEIR ABILITY TO STAY IN SCHOOL, I.E. TEMPORARY LODGING, HEALTH CARE, CAR REPAIRS, BOOK VOUCHERS, GAS MONEY, ETC. SIERRA COLLEGE FOUNDATION OFFERS SCHOLARSHIPS ANNUALLY, WHICH BENEFIT NUMEROUS SIERRA JOINT COMMUNITY COLLEGE STUDENTS. 1018543 true true false true false false false false true false false false false false true true true false false false false false false true true false true true true false false false false false false false false true false false false false true false false false true 9 0 true 5 true false false false false false true true false false false false false false X 19 18 false false false false false false false true true false false true true true true true true false false false CA X SIERRA COLLEGE FOUNDATION 9166607616 5100 SIERRA COLLEGE BLVD Rocklin CA 95677 AMANDA MERZ VP RESOURCE DEVELOPMENT 1.0 0.0 X X 0 0 0 ED BONNER PRESIDENT 1.0 0.0 X X 0 0 0 GRACE BOWEN VP GOVERNANCE 1.0 0.0 X X 0 0 0 JOHN CRENSHAW VP STRATEGIC PLAN (Until Sept 2023) 1.0 0.0 X X 0 0 0 KEVIN BARRI VICE PRESIDENT 1.0 0.0 X X 0 0 0 KRIS MAPES TREASURER/CFO 1.0 0.0 X X 0 0 0 Michael Wagener SECRETARY 1.0 0.0 X X 0 0 0 ROBERT DUGAN IMMEDIATE PAST PRESIDENT 1.0 0.0 X X 0 0 0 CAITLIN ROSS MEMBER (until Sept 2023) 1.0 0.0 X 0 0 0 CARI DAWSON-BARTLEY SIERRA COLLEGE BOARD OF TRUSTEES 1.0 0.0 X 0 0 0 DAVE BRENINGER MEMBER 1.0 0.0 X 0 0 0 DEBBIE REITTER MEMBER 1.0 0.0 X 0 0 0 HOLLY TICHE MEMBER 1.0 0.0 X 0 0 0 JOSH HART MEMBER 1.0 0.0 X 0 0 0 JUDY EAST NCC COORDINATING COUNCIL 1.0 0.0 X 0 0 0 LAURA LATIMER MEMBER 1.0 0.0 X 0 0 0 MERRYL TENGESDAL MEMBER 1.0 0.0 X 0 0 0 NED COHEN MEMBER 1.0 0.0 X 0 0 0 ROBIN KLOMPARENS MEMBER (Until Jan 2024) 1.0 0.0 X 0 0 0 ROBIN TRIMBLE MEMBER 1.0 0.0 X 0 0 0 RYAN RONCO MEMBER 1.0 0.0 X 0 0 0 WILLY DUNCAN DISTRICT PRESIDENT/SUPERINTENDENT 1.0 59.0 X 0 372760 139793 SONBOL ALIABADI EXECUTIVE DIRECTOR 59.0 1.0 X 156168 0 8794 156168 372760 148587 1 false true false 0 515749 402900 2247171 58575 3165820 0 0 0 0 0 413321 413321 0 0 9030021 8575282 454739 0 454739 454739 188296 515749 169072 19224 19224 23410 23410 23410 0 0 0 0 0 4076514 0 0 910694 500061 500061 377933 377933 164962 54631 35266 75065 213649 70754 45675 97220 10655 2344 2344 5967 30243 9424 6386 14433 77291 77291 0 100723 0 100723 0 543 543 22230 3396 18834 2068 2068 7032 7032 8 8 303 303 LICENSE 4737 4737 MEMBERSHIP & DUES 2402 2402 TAXES 907 907 0 0 0 0 1515747 1018543 304519 192685 663549 699213 742181 1318090 40617 57564 0 0 0 0 15750 17350 0 0 0 0 13782654 15898444 15443 818960 0 0 0 15260194 18809621 197510 132139 0 0 0 0 197510 132139 X 4276844 5292624 10785840 13384858 15062684 18677482 15260194 18809621 2560767 1054031 0 X false true X false false X 1918391 1791669 1341250 939697 3165820 9156827 0 160990 132670 150902 166813 179657 791032 2079381 1924339 1492152 1106510 3345477 9947859 1229142 8718717 354843 308315 578500 487603 413321 2142582 0 106794 143320 85517 196100 211706 743437 12833878 0 0.6794 0.7371 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING EVENTS, COLUMN A - 106794.0, COLUMN B - 143320.0, COLUMN C - 77217.0, COLUMN D - 178968.0, COLUMN E - 188296.0, COLUMN F - 694595.0; DESCRIPTION - GAMING ACTIVITIES, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 8300.0, COLUMN D - 17132.0, COLUMN E - 23410.0, COLUMN F - 48842.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1018543 0 1018543 0 176854 0 44214 0 0 0 0 0 0 0 0 176854 176854 265281 0 0 0 0 0 0 0 0 44214 44214 66320 0 0 0 0 0 10311688 2133834 1062840 140059 157903 13210400 9122992 681363 886374 379041 10311688 9865707 856935 -1324060 275590 9122992 7376146 1091230 1626113 227782 9865707 6541627 1034924 19853 220258 7376146 0.1859 0.6899 0.1242 true false 0 X 5401983 1054031 179657 169072 1402760 3999223 77291 0 77291 4076514 1787185 179657 169072 348729 1438456 77291 0 77291 1515747 Schedule D, Part V, Line 4 Intended uses of endowment funds THE PURPOSE OF THE ENDOWMENT FUNDS IS TO AWARD SCHOLARSHIPS AND EMERGENCY FUNDS TO SIERRA COLLEGE STUDENTS AND TO PROVIDE FINANCIAL SUPPORT FOR EDUCATIONAL PROGRAMS, TECHNOLOGY, AND OTHER PROGRAMS BENEFITING STUDENTS AT SIERRA COLLEGE. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNITED STATES TREASURY DEPARTMENT DETERMINED THAT THE FOUNDATION IS A NONPROFIT TAX-EXEMPT CORPORATION AS DEFINED BY INTERNAL REVENUE CODE SECTION 501(C)(3). A SIMILAR DETERMINATION WAS MADE BY THE CALIFORNIA FRANCHISE TAX BOARD UNDER SECTION 237 OF THE STATE REVENUE AND TAXATION CODE. IN 2003, THE FOUNDATION BOARD OF DIRECTORS APPROVED THE 501(H) LOBBY ELECTION OF THE INTERNAL REVENUE CODE. SUCH STATUS PROVIDES THE FOUNDATION WITH THE ABILITY TO PARTICIPATE IN THE PUBLIC POLICY PROCESS THROUGH LOBBYING AND ADVOCACY CAMPAIGNS, BUT LIMITS THE FOUNDATION'S EXPENSES FOR THIS PURPOSE TO A MAXIMUM OF 20% OF THE FIRST $500,000 OF ANNUAL EXPENDITURES. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SIERRA COLLEGE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. INTEREST AND PENALTIES ON TAX ASSESSMENTS ARE CLASSIFIED AS AN EXPENSE WHEN INCURRED. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, THE FOUNDATION DID NOT INCUR ANY INTEREST OR PENALTIES. THE FOUNDATION WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN TAX EXPENSE. DURING THE YEAR ENDED JUNE 30, 2024 AND 2023, THE FOUNDATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES. THE FOUNDATION FILES EXEMPT ORGANIZATION RETURNS IN THE U.S. FEDERAL AND CALIFORNIA JURISDICTIONS. THE RETURNS REMAIN SUBJECT TO EXAMINATION BY THE U.S. FEDERAL JURISDICTION FOR THREE YEARS AFTER THE RETURN IS FILED AND FOR FOUR YEARS BY THE CALIFORNIA JURISDICTION. THERE ARE CURRENTLY NO TAX YEARS UNDER EXAMINATION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Expenses - 169072 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses - 169072 TASTE OF EXCELLENCE 477173 446798 30375 9567 31240 0 69385 GOLF CLASSIC 71393 51772 19621 6718 2643 0 7826 12 155479 17179 138300 300 14482 0 26911 704045 515749 188296 16585 48365 0 104122 169072 19224 0 0 0 0 0 0 0 0 0 0 23410 0 0 0 0 true 1.0 23410 0 0 0 0 0 23410 CA true false false false 1.0 0.0 KRIS MAPES 5100 SIERRA COLLEGE BLVD ROCKLIN CA 95677 false false 0 true Sierra Joint Community College District 5100 Sierra College Blvd Rocklin CA 95677 946031260 115 500061 Educational Support 1 0 Scholarship and Emergency funds 350 377933 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SIERRA COLLEGE FOUNDATION AWARDS SPECIFIC GRANTS OF A ONE-TIME NATURE TO THE SIERRA JOINT COMMUNITY COLLEGE DISTRICT. THE GRANTS ARE TYPICALLY AWARDED TO SUPPORT A NEED OF VARIOUS PROGRAMS AT SIERRA COLLEGE. THIS ELIMINATES THE REQUIREMENT OF THE COLLEGE TO MONITOR THE USE OF THESE GRANT FUNDS. SCHOLARSHIPS ARE TRANSFERRED DIRECTLY TO SIERRA COLLEGE AND POSTED TO THE RESPECTIVE STUDENT ACCOUNT FOR DISBURSEMENT. X X false false false false false false false false false WILLY DUNCAN DISTRICT PRESIDENT/SUPERINTENDENT 0 334922 0 3620 0 34218 0 98030 0 41763 0 512553 0 0 SONBOL ALIABADI EXECUTIVE DIRECTOR 150168 0 0 0 6000 0 6530 0 2264 0 164962 0 0 0 X FOOD, WINE, GIFT 355 58575 Cost 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Other - FOOD, WINE, GIFT - Number of contributions Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES There are no other compensated officers or key employees, therefore, line 15b has been intentionally marked "no." Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL A FORMAL COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR WAS NOT CONDUCTED DURING THE TAX YEAR; ANNUAL SALARY REMAINS THE SAME UNLESS THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION FOR AN INCREASE IN THE EXECUTIVE DIRECTOR'S COMPENSATION, WHICH WOULD REQUIRE REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 11b Review of form 990 by governing body A COPY OF THE FORM 990 IS EMAILED TO EACH MEMBER OF THE SIERRA COLLEGE FOUNDATION BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY EACH BOARD MEMBER OF THE FOUNDATION BOARD OF DIRECTORS. ANY POTENTIAL CONFLICTS OF INTEREST ARE PRESENTED IN WRITING TO THE PRESIDENT OF THE FOUNDATION, DIRECTORS, AND THE FOUNDATION'S EXECUTIVE DIRECTOR FOR PURPOSES OF REVIEW AND POSSIBLE ACTION. Form 990, Part VI, Line 19 Required documents available to the public THE SIERRA COLLEGE FOUNDATION'S GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. SIERRA JOINT COMMUNITY COLLEGE DISTRICT 5100 SIERRA COLLEGE BLVD Rocklin CA 95677 946031260 COMMUNITY COLLEGE DISTRICT CA 501(c)(1) na false ASSOCIATED STUDENTS OF SIERRA COLLEGE 5100 SIERRA COLLEGE BLVD ROCKLIN CA 95677 946080917 Student Services CA 501(c)(3) 2 na false false true true false false false false false false false true false false true true false false false false