2026-03-09T12:18:23-05:00 2025-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-07-01 942506591 Los Rios Colleges Foundation LOSR 9165683075 1919 Spanos Ct Sacramento CA 958253981 PAULA ALLISON President 9165683075 2026-03-09 1 1 Kim Hunwardsen CPA P00484560 6122536500 2026-03-09 2024 2025-03-06 01:10:19Z Paula Allison 1919 Spanos Ct Sacramento CA 958253981 15422141 0 X foundation.losrios.edu X 1978 CA Improve student success and prepare an educated workforce through philanthropy 18 18 0 196 0 0 6244553 6675294 0 0 764307 1343215 0 -2744 7008860 8015765 2796102 5104531 0 0 0 0 0 0 32807 563302 681310 3359404 5785841 3649456 2229924 29223030 32772451 45700 42782 29177330 32729669 X To raise private philanthropic gifts that improve student success and help prepare an educated workforce through scholarships, emergency grants, and college program support. 0 0 1045701 1045701 Direct student support is critical to keeping students in school and succeeding especially among the 46% that are low income or below poverty. The Student Emergency Fund assisted with basic needs, housing and food insecurity. 1,271 students received scholarships provided by generous individuals, corporations, foundations, and employees. Scholarships cover tuition, fees, textbooks, transportation, and living expenses for students with a high level of financial need and/or outstanding academic performance. The Los Rios scholarship program supports deserving students including foster youth, veterans, single parents, and at-risk low income populations. 3552086 3552086 The Los Rios Colleges Foundation provides philantrhopic support to the four Los Rios Colleges (American River, Cosumnes River, Folsom Lake, and Sacramento City) and the Harris Center for the Arts, by serving as the vehicle through which individuals and organizations may invest in the Los Rios Colleges and their students, departments, and programs. The Los Rios Colleges Foundation provided support to college departments and programs during the 2024-25 academic year. These resources allowed college faculty, staff, and administrators to improve existing programs, experiment with new and innovative approaches and support student success.(Continued on Schedule O)The Foundation proudly serves as the philanthropic arm of the Harris Center for the Arts on the Folsom Lake College Campus, helping keep world-class arts experiences thriving in our community. Donor support brings the arts to life by funding free matinee performances for children from low-income schools, providing mini-grants for emerging artists, and sustaining high-quality programming that ticket sales alone can't cover. Our engaging membership program also fuels vital volunteer efforts that make every performance possible. Together, our supporters help ensure the arts remain vibrant, accessible, and inspiring for all. 167825 167825 Thanks to generous corporate and indiviual donors, Los Rios Colleges Foundation continued to remove barriers for students through the Los Rios Promise. The Los Rios Promise Scholarships provided $500 awards to first-time, full-time students with high financial need. Promise to Career scholarships helped students in construction and allied health programs prepare for high-paying, high-quality jobs and meet the demand in the region for skilled workers. The scholarships encourage students to enroll and complete these critical educational pathways by removing barriers like necessary program equipment and state testing. 338919 338919 The Los Rios Colleges Foundation gratefully receives gifts of real estate, goods, and equipment supporting academic programs, student learning, and campus cultural enrichment. In-kind gifts this year provided students with hands-on opportunities and tools for workforce success, including wine for the culinary program, pianos, art, and sewing supplies for teaching, artwork for cultural inspiration, clothes and hygiene items for job interview preparation, and equipment for the optical technology program. Many gifts come from generous industry partners who value skilled employees educated at Los Rios Colleges. 338919 338919 5104531 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 10 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X Jesse Castillo 9165683007 1919 Spanos Ct Sacramento CA 958253981 Paula L AllisonPresident Chief Advancement Officer 32.00 X 341014 0 28771 Kristin EmmettSecretary Director Institutional Advancement 36.00 X 157850 0 22485 Alex TaghavianImm Past Chair thru Nov/Chair thru Sept 0.50 X X 0 0 0 Janiela BoldsChair as of Sept Chair Elect thru Sept 0.50 X X 0 0 0 Donald Terry Finance Chair/Treasurer 0.25 X X 0 0 0 Rachel WyattChair Elect as of Sept/Director thru Sept 0.25 X X 0 0 0 Brian King Ex-Officio 0.25 X 0 0 0 Pamela Haynes Ex-Officio thru Nov 0.25 X 0 0 0 Bryan Byrd Director 0.25 X 0 0 0 Farres Everly Director 0.25 X 0 0 0 John Frisch Director 0.25 X 0 0 0 Dana Masera Director thru Dec 0.25 X 0 0 0 Paul McClure Director 0.25 X 0 0 0 Jonathan McMurtry Director 0.25 X 0 0 0 Tim Mech Director 0.25 X 0 0 0 Patrick Mulvaney Director 0.25 X 0 0 0 Alice Perez Director 0.25 X 0 0 0 Kevin Pressey Director thru May 0.25 X 0 0 0 John Ruden Director 0.25 X 0 0 0 Josh Smith Director 0.25 X 0 0 0 Tracy Stigler Director 0.25 X 0 0 0 Anna Trunnell Director 0.25 X 0 0 0 John Knight Ex-Officio as of Mar 0.25 X 0 0 0 Arthur Ma Director as of Sept 0.25 X 0 0 0 Deborah Ortiz Ex-Officio as of Mar 0.25 X 0 0 0 Allison Otto Director as of Mar 0.25 X 0 0 0 Annie Sterling Director as of Sept 0.25 X 0 0 0 498864 0 51256 2 0 0 1 0 115768 70500 6489026 642635 6675294 1009634 1009634 7727981 7394400 333581 333581 333581 9232 115768 11976 -2744 -2744 8015765 0 0 1340471 3974353 3974353 1130178 1130178 134210 134210 59851 59851 269702 245479 24223 152912 152912 21313 21313 Supplies 32737 24153 8584 Dues and Membership 10585 10585 5785841 5104531 648503 32807 2587339 3076351 146916 118391 277500 434730 26003472 28921103 207803 221876 29223030 32772451 45700 42782 45700 42782 X 3128322 3783802 26049008 28945867 29177330 32729669 29223030 32772451 X 2229924 1298674 23741 X 0 1 X 0 0 X 2566573 4543430 5735409 6244553 6675294 25765259 2507571 2507571 2566573 4543430 5735409 6244553 9182865 28272830 900677 27372153 242513 282135 569074 839973 1009634 2943329 31216159 0.87690 0.92030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5104531 5104531 405227 101307 0 0 230192 249991 272193 405227 1157603 1736405 57548 62498 68048 101307 289401 434102 19166037 626738 2070748 150722 21712801 16069404 1929327 1493457 326151 19166037 8295494 4693573 95034 44207 13039894 8306511 219180 -206462 23735 8295494 7454561 526041 352584 26675 8306511 0.08340 0.91660 0 0 0 X 11723517 1298674 2507571 23741 3829986 7893531 134210 -11976 122234 8015765 8171178 2507571 11976 2519547 5651631 134210 134210 5785841 Part V, Line 4: Various endowed funds have been established to provide financial support for student scholarships and awards, general department and program support, equipment purchases, capital improvements and faculty research and teaching activities. Part X, Line 2: The Foundation has adopted FASB ASC Topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain, and, accordingly, no accounting adjustment has been made to the financial statements. Part XI, Line 2d - Other Adjustments: Change in Value of Beneficial Interest 23,741. Part XI, Line 4b - Other Adjustments: Special Event Expenses Reported in Revenue for Tax Purposes -11,976. Part XII, Line 2d - Other Adjustments: Special Event Expenses Reported in Revenue for Tax Purposes 11,976. FLC Anniverary Event 125000 115768 9232 1670 10306 125000 115768 9232 1670 10306 11976 -2744 1 Los Rios Community College District 1919 Spanos Court Sacramento CA 95825 941576340 STATE of CA 3373041 601312 FMV Comparable Values Various College Assistance 1 0 Scholarships 1271 1130178 Part I, Line 2: The Directors of Philanthropy work with the Colleges and District to monitor the use of funds. Each scholarship or grant has its own criteria to identify qualified recipients as determined by the donors and scholarship recipients are selected by a committee using this criteria. The Los Rios Colleges Foundation maintains records of amounts given to students and encourages students to thank their donors through letters and pictures. 0 0 0 0 0 0 0 0 0 Paula L AllisonPresident Chief Advancement Officer 334414 0 0 0 6600 0 0 0 28771 0 369785 0 0 0 Kristin EmmettSecretary Director Institutional Advancement 157850 0 0 0 0 0 0 0 22485 0 180335 0 0 0 Form 990, Part VII, Section A, Line 5: Paula Allison/President and Kristin Frame Emmett/Secretary were paid $369,785 and $180,335, respectively, by the Los Rios Colleges District, an unrelated organization, for services to the Los Rios Colleges Foundation and Los Rios Community Colleges District. X 4 12250 Fair Market Value X 1095 Fair Market Value X 7372 Fair Market Value X 4 41323 Fair Market Value X 2 8999 Fair Market Value X 34 34592 Fair Market Value X Equipment & Tools 5 522909 Fair Market Value X Camera and lense 2 5700 Fair Market Value X Refrigerator 1 3000 Fair Market Value X Art Supplies 1 2355 Fair Market Value X Miscellaneous 2 1890 Fair Market Value X Bicycles 1 600 Fair Market Value X Giftcards 2 350 Fair Market Value X Telescope 1 200 Fair Market Value 1 0 0 0 Part I, Column (b): Part I Column (b): The number of contributions is reported in Part I Column (b) Form 990, Part VI, Section A, line 1a The Executive Committee consists of at least five Directors and shall have and may exercise all of the powers of the Board of Directors that have been delegated by the Board of Directors. Form 990, Part VI, Section B, line 11b The Foundation board's Finance Committee receives and reviews a draft of the 990 prior to a Finance Committee meeting where questions are discussed and any suggestions to the 990 are made. The committee then reports to the full Foundation board at the next general board meeting about their review and the board receives and approves a final copy of the 990. Form 990, Part VI, Section B, line 12c The organization has a written conflict of interest policy. The organization also monitors and enforces compliance with the conflict of interest policy. The Los Rios Colleges Foundation requires its members to sign the written conflict of interest statement. Any potential conflicts are investigated and if necessary, appropriate disciplinary and corrective actions are taken. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Change in the value of beneficial interest 23,741.