2025-05-14T10:47:17-05:00 2024-06-30 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2023-07-01 330141259 SAN DIEGO MESA COLLEGE FOUNDATION INC SAND 6193882721 7250 MESA COLLEGE DR A-102 SAN DIEGO CA 92111 LORENZE LEGASPI COLLEGE VP OF ADMINISTRATION 6193882721 2025-05-13 1 0 CATHERINE L GRAY CPA P01294460 9094664410 2025-05-13 2023 2025-03-06 01:10:19Z LORENZE LEGASPI 7250 MESA COLLEGE DR A-102 SAN DIEGO CA 92111 861321 0 X WWW.SDMESA.EDU/ABOUT-MESA/MESA-FOUNDATION X 1976 CA THE SAN DIEGO MESA COLLEGE FOUNDATION PROMOTES THE ADVANCEMENT OF EDUCATION THROUGH SUPPORTING, MAINTAINING, DEVELOPING AND EXTENDING EDUCATION OPPORTUNITIES OFFERINGS TO THE STUDENTS OF SAN DIEGO MESA COLLEGE 20 20 0 300 0 0 465320 722946 0 0 25 72772 26737 65603 492082 861321 196842 228098 0 0 0 0 0 0 7413 247821 226509 444663 454607 47419 406714 4924429 5457604 58685 25697 4865744 5431907 THE SAN DIEGO MESA COLLEGE FOUNDATION BUILDS ITS COMMUNITY, INSPIRES EXCELLENCE AND CREATES AN ENLIGHTENED TOMORROW. 0 0 437724 228098 TO PROMOTE THE ADVANCEMENT OF EDUCATION THROUGH PROMOTING, SUPPORTING, MAINTAINING, DEVELOPING AND EXTENDING EDUCATION OPPORTUNITIES AND THE SUPPORT THEREOF AT, OR IN CONNECTION WITH SAN DIEGO MESA COLLEGE. 437724 1 1 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 4 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X LORENZE LEGASPI 6193882721 7250 MESA COLLEGE DR A-102 SAN DIEGO CA 92111 LORENZE LEGASPI DIRECTOR 1.00 40.00 X 0 233968 96261 DR ASHANTI HANDS DIRECTOR 1.00 40.00 X 0 270713 91471 DR ISABEL O'CONNOR DIRECTOR 1.00 40.00 X 0 233968 78663 DR DENISE ROGERS VICE PRESIDENT 1.00 40.00 X 0 207904 77047 HOWARD ESKEW PRESIDENT 1.00 40.00 X X 0 175928 52193 CHRISTINE LEE DIRECTOR 1.00 X 0 0 0 DR VERONICA GERACE SECRETARY 1.00 40.00 X X 0 131459 30834 PAMELA LUSTER DIRECTOR 1.00 X 0 0 0 LARRY MAXEY DIRECTOR 1.00 10.00 X 0 217608 91358 ELIZABETH ARMSTRONG DIRECTOR 1.00 X 0 0 0 RICKY HIRSCHI TREASURER 1.00 X X 0 0 0 JEFF MARSTON DIRECTOR 1.00 X 0 0 0 ALEXANDER SZETO DIRECTOR 1.00 X 0 0 0 DR MADELEINE HINKES DIRECTOR 1.00 X 0 0 0 AVIVA MCPHERRON DIRECTOR 1.00 X 0 0 0 DR COREY PAHANISH DIRECTOR 1.00 X 0 0 0 SAMRAWET AYELEW DIRECTOR 1.00 X 0 0 0 KIM HEINLE DIRECTOR 1.00 X 0 0 0 GITY NEMATOLLAHI DIRECTOR 1.00 X 0 78956 54457 PATRIZIA RICHARDSON DIRECTOR 1.00 X 0 0 0 0 1550504 572284 0 0 1 0 0 146071 576875 49900 722946 72451 72451 321 0 321 321 321 ENDOWMENT FUNDS ADMIN 900099 36551 36551 MISCELLANEOUS REVENUE 900099 29052 29052 65603 861321 65603 0 72772 228098 228098 4138 2069 2069 2582 2582 4334 4334 7421 1536 541 5344 6347 6347 13440 13440 SUPPLIES 100322 100263 59 PROGRAM EXPENSE 54860 54860 HOSPITALITY 22049 22049 SPECIAL EVENTS 5377 5377 5639 3172 2467 454607 437724 9470 7413 383781 553214 12906 12993 7489 4451 2552854 2881741 1967399 2005205 4924429 5457604 1139 9189 7025 0 1250 50521 15258 58685 25697 X 76193 76193 4789551 5355714 4865744 5431907 4924429 5457604 X 406714 254454 -99167 4162 X 0 0 0 X X 1 SAN DIEGO MESA COLLEGE 952644299 5 0 437724 0 1 437724 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X PART IV SECTION A LINE 2 THE FOUNDATION WAS ORGANIZED FOR CHARITABLE, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES AND THE PRIMARY PURPOSE OF THE FOUNDATION IS TO PROMOTE THE ADVANCEMENT OF EDUCATION, THROUGH PROMOTING, SUPPORTING, MAINTAINING, DEVELOPING AND EXTENDING EDUCATIONAL OFFERINGS AND THE PURSUIT THERE OF AT OR IN CONNECTION WITH THE SAN DIEGO MESA COLLEGE (THE "COLLEGE"). SAN DIEGO MESA COLLEGE AS THE SUPPORTED ORGANIZATION IS NOT REQUIRED TO OBTAIN RECOGNITION OF ITS PUBLIC CHARTIY STATUS BECAUSE IT IS A PUBLIC COLLEGE. PART IV SECTION D LINE 3 SAN DIEGO MESA COLLEGE EMPLOYEES PART OF THE FOUNDATIONS BOARD. AS A SUPPORTED ORGANIZATION ITS BOARD MEMBERS HAVE A SIGNIFICANT VOICE IN THE ORGANIZATION'S INVESTMENT POLICIES. THEY ALSO HAVE THE ABILITY TO DIRECT THE USE OF THE ORGANIZATION'S INCOME OR ASSETS AT ALL TIMES DURING THE TAX YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 1951599 1951599 1975392 80866 90253 49034 109800 36078 1951599 1920464 143098 -12470 41420 34280 1975392 1479928 38817 848942 447223 1920464 1322014 145329 49624 37039 1479928 0 0 0 INVESTMENTS WITH FCCC 66051 NON DEPRECIABLE ARTWORK 1939154 2005205 ACCRUED SCHOLARSHIPS 15258 15258 X 1690798 254454 570861 4162 829477 861321 0 861321 1025467 570861 570861 454606 0 454606 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF VARIOUS ENDOWMENTS ESTABLISHED FOR SCHOLARSHIPS AND EDUCATIONAL PROGRAM PURPOSES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT FOUNDATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING CALIFORNIA PROVISIONS. THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF ANY AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO THE FOUNDATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS FOR GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 1 SCHOLARSHIPS AND AWARDS 294 228098 PART I, LINE 2: THE FOUNDATION PROVIDES GRANTS OF UP TO $1,500 TO PROJECTS/INITIATIVES/EQUIPMENT THAT SUPPORTS THE SUCCESS OF MESA STUDENTS GRANT RECIPIENTS ARE SELECTED THROUGH A COMPETITIVE PROCESS. ONCE SELECTED, THE GRANT PROJECT MANAGER SIGNS AN AGREEMENT FORM WHICH DEFINES THE GRANT TERM, OUTLINES ELIGIBLE USES OF FUNDS (IN ACCORDANCE WITH THE PROJECT BUDGET SUBMITTED UPON APPLICATION), AND PROVIDES INFORMATION ON HOW TO ADMINISTER THE GRANT. ALL GRANT-RELATED EXPENSES AND RELATED DOCUMENTATION ARE REVIEWED PRIOR TO REIMBURSEMENT. FOLLOWING THE END OF THE GRANT TERM THE GRANT PROJECT MANAGER SUBMITS A FINAL REPORT TO THE FOUNDATION. FOR SCHOLARSHIP AWARDS, STUDENTS ARE SELECTED BY SCHOLARSHIP COMMITTEES THROUGH A COMPETITIVE PROCESS. ONCE SELECTED, STUDENT ELIGIBILITY IS CONFIRMED WITH THE STUDENT ACCOUNTING OFFICE, THEN SCHOLARSHIPS ARE PROVIDED IN ACCORDANCE WITH THE GUIDELINES ESTABLISHED BY THE DONOR OR SCHOLARSHIP LEAD. 0 0 0 0 0 0 0 0 0 DR ASHANTI HANDS DIRECTOR 0 270713 0 0 0 0 0 0 0 91471 0 362184 0 0 LORENZE LEGASPI DIRECTOR 0 233968 0 0 0 0 0 0 0 96261 0 330229 0 0 DR ISABEL O'CONNOR DIRECTOR 0 233968 0 0 0 0 0 0 0 78663 0 312631 0 0 LARRY MAXEY DIRECTOR 0 217608 0 0 0 0 0 0 0 91358 0 308966 0 0 DR DENISE ROGERS VICE PRESIDENT 0 207904 0 0 0 0 0 0 0 77047 0 284951 0 0 HOWARD ESKEW PRESIDENT 0 175928 0 0 0 0 0 0 0 52193 0 228121 0 0 DR VERONICA GERACE SECRETARY 0 131459 0 0 0 0 0 0 0 30834 0 162293 0 0 X 27325 FAIR MARKET VALUE X 2 22575 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE NUMBER REPRESENTS THE NUMBER OF DONORS FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE SUBCOMMITTEES WITH THE AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE COMPLETED ANNUALLY AND COPIES WILL BE PROVIDED TO THE SAN DIEGO MESA COLLEGE FOUNDATION FINANCE COMMITTEE. THE COMMITTEE WILL REVIEW THE FORM 990. ANY NECESSARY CHANGES WILL BE MADE. ONCE ALL CHANGES ARE MADE, AND THE FINANCE COMMITTEE IS IN AGREEMENT WITH THE FINISHED FORM 990, IT WILL BE BROUGHT TO THE BOARD OF DIRECTORS, THE GOVERNING BODY OF THE FOUNDATION, FOR ITS CONSIDERATION AND APPROVAL. THE CHAIRMAN OF THE FINANCE COMMITTEE WILL REVIEW THE FORM WITH THE BOARD. THIS WILL BE RECORDED IN THE MINUTES OF THE FOUNDATION. ONCE APPROVED BY THE BOARD OF DIRECTORS, FORM 990 WILL BE SIGNED BY THE CURRENT COLLEGE VICE PRESIDENT OF ADMINISTRATIVE SERVICES, DATED AND SUBMITTED BY THE FILING DEADLINE. A COPY OF THE APPROVED FORM 990 WILL BE MADE AVAILABLE TO ALL FOUNDATION DIRECTORS. A FILE COPY WILL BE KEPT IN THE SAN DIEGO MESA COLLEGE BUSINESS OFFICE, AND IN THE REGULAR FOUNDATION FILES. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS AND COMMITTEE MEMBERS ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. IF AN ISSUE ARISES THE BOARD MEMBER IS ASKED TO EXCUSE HIMSELF/HERSELF FROM ALL DISCUSSION OR VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE ITS TOP MANAGEMENT OFFICIALS AND OFFICERS. SAN DIEGO COMMUNITY COLLEGE DISTRICT COMPENSATES THE FOUNDATION'S TOP MANAGEMENT OFFICIALS AND OFFICERS AS STIPULATED BY THE DISTRICT'S COMPENSATION POLICIES. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES FISCAL AND ORGANIZATIONAL DOCUMENTS AVAILABLE FOR PUBLIC DISCLOSURE IN CONFORMANCE WITH IRS REGULATIONS AND CAL1FORNIA'S NONPROFIT INTEGRITY ACT. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL CHANGE IN INTEREST 4,162. SAN DIEGO COMMUNITY COLLEGE DISTRICT 3375 CAMINO DEL RIO SOUTH SAN DIEGO CA 92108 952644299 COLLEGE DISTRICT FOR HIGHER EDUCATION CA N/A 0 SDCCD AUXILIARY ORGANIZATION 3375 CAMINO DEL RIO SOUTH SAN DIEGO CA 92108 330428972 SUPPORT SDCCD CA 501(C)(3) SDCCD 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 SAN DIEGO COMMUNITY COLLEGE AUXILIARY ORGANIZATION B CONTRIBUTIONS SAN DIEGO COMMUNITY COLLEGE AUXILIARY ORGANIZATION C CONTRIBUTIONS SAN DIEGO COMMUNITY COLLEGE DISTRICT B 45703 SCHOLARSHIPS/AWARDS SAN DIEGO COMMUNITY COLLEGE DISTRICT O 536861 IN-KIND DONATIONS SAN DIEGO MESA COLLEGE B 163830 SCHOLARSHIPS/AWARDS SAN DIEGO MESA COLLEGE C 18564 SCHOLARSHIPS/AWARDS SAN DIEGO COMMUNITY COLLEGE DISTRICT C SCHOLARSHIPS/AWARDS SAN DIEGO COMMUNITY COLLEGE DISTRICT N 34000 IN-KIND DONATIONS