2026-05-15T16:18:04-05:00 2025-06-30 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2024-07-01 956151938 MIRACOSTA COLLEGE FOUNDATION MIRA 7607956832 ONE BARNARD DR OCEANSIDE CA 920563899 SHANNON STUBBLEFIELD EXECUTIVE DIRECTOR 7607956832 2026-05-15 1 1 KIM HUNWARDSEN CPA P00484560 6122536500 2026-05-13 2024 2025-03-06 01:10:19Z SHANNON STUBBLEFIELD ONE BARNARD DR OCEANSIDE CA 920563899 2989377 0 X HTTP://FOUNDATION.MIRACOSTA.EDU X 1967 CA PROVIDE FINANCIAL SUPPORT FOR STUDENTS AND PROGRAMS, ACHIEVING EDUCATIONAL OPPORTUNITIES FOR ALL.THE FOUNDATION PARTNERS WITH GENEROUS COMMUNITY MEMBERS TO SUPPORT STUDENT SUCCESS AND INNOVATIVE PROGRAMS. WITH PHILANTHROPIC SUPPORT, STUDENTS HAVE THE RESOURCES TO EARN A DEGREE OR CERTIFICATE, COMPLETE THE FIRST TWO YEARS OF COLLEGE AND TRANSFER TO A FOUR-YEAR UNIVERSITY, AND TAKE CLASSES NEEDED TO ADVANCE THEIR CAREERS OR ACHIEVE LIFELONG LEARNING. 18 18 0 18 0 0 2364043 2032729 0 0 466683 444669 0 0 2830726 2477398 1204622 1068211 0 0 255857 342415 0 0 0 1575998 1002426 3036477 2413052 -205751 64346 23343533 25742340 105450 94763 23238083 25647577 THE FOUNDATION'S MISSION IS TO PROMOTE THE BENEFITS OF THE COLLEGE AND TO SECURE RESOURCES THAT TRANSFORM LIVES. 0 0 987907 987907 SCHOLARSHIPS AND STUDENT SUPPORT: STUDENTS RECEIVE FINANCIAL ASSISTANCE TO SUPPORT TUITION, EDUCATIONAL MATERIALS, LIVING EXPENSES, PAID INTERNSHIPS, AND EMERGENCY SUPPORT. OUTCOME DATA SHOWS THAT STUDENTS WHO RECEIVE FINANCIAL SUPPORT ARE MORE LIKELY TO CONTINUE THEIR STUDIES AND EARN THEIR DEGREE OR CERTIFICATE. 1025408 80304 CAMPUS PROGRAMS: FUNDING SUPPORTS THE COLLEGE'S ACADEMIC PROGRAMS, ATHLETICS, SMALL BUSINESS DEVELOPMENT CENTER, VETERANS' CENTER, CHILD DEVELOPMENT CENTER, AND PROGRAMS ACROSS CAMPUS. 2013315 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 16 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X CHRISTINA UNDAN 7607956832 ONE BARNARD DR OCEANSIDE CA 920563899 X CINDY MUSSER TREASURER 2.00 0.00 X X 0 0 0 JANICE KURTH PRESIDENT 2.00 0.00 X X 0 0 0 KAREN PEARSON VICE PRESIDENT 1.00 0.00 X X 0 0 0 HEMA CROCKETT MEMBER 0.20 0.00 X 0 0 0 TIM SNODGRASS MEMBER 0.10 0.00 X 0 0 0 SHARON WIBACK MEMBER 0.10 0.00 X 0 0 0 ANTHONY SPANO MEMBER 0.10 0.00 X 0 0 0 JIMMY FIGUEROA MEMBER (TO JUNE) 0.10 0.00 X 0 0 0 VAL SAADAT MEMBER 0.20 0.00 X 0 0 0 DOTTIE BENSON MEMBER 0.10 0.00 X 0 0 0 DAVID MCGUIGAN MEMBER 0.20 0.00 X 0 0 0 DENISE STILLINGER MEMBER 0.10 0.00 X 0 0 0 JOSH MAZUR MEMBER 0.10 0.00 X 0 0 0 MICHELLE GRAY MEMBER 0.20 0.00 X 0 0 0 AMY MCNAMARA MEMBER 0.10 0.00 X 0 0 0 ALMA FLORES MEMBER 0.10 0.00 X 0 0 0 DIANE MILLS MEMBER 0.10 0.00 X 0 0 0 MARK RICHARDS MEMBER 0.10 0.00 X 0 0 0 NEIL MCCARTHY MEMBER 0.10 0.00 X 0 0 0 SHANNON STUBBLEFIELD EXECUTIVE DIRECTOR 2.00 38.00 X 0 230362 43178 TORI FISHINGER ASSOCIATE DIRECTOR 2.00 38.00 X 0 123570 30069 0 353932 73247 0 0 1 0 0 10400 30000 1992329 327112 2032729 82555 82555 874093 511979 362114 362114 362114 2477398 0 0 444669 80304 80304 987907 987907 342415 94516 247899 10800 10800 53392 53392 160050 141341 18709 96924 43145 53779 227390 217909 9481 GIFTS IN KIND 327112 327112 SUPPLIES 103898 101851 2047 RENTAL AND LEASES 12100 12100 DUES & MEMBERSHIP 10760 7130 3630 2413052 2013315 399737 0 775012 902717 93528 9500 8435 11575 68501 68501 20732513 23025969 1665544 1724078 23343533 25742340 24026 16490 81424 78273 105450 94763 X 2437130 2561816 20800953 23085761 23238083 25647577 23343533 25742340 X 64346 2246496 98652 X 0 1 X 1 0 X 1719310 1510279 1107076 2364043 2032729 8733437 424333 561582 662114 669512 2317541 1719310 1934612 1668658 3026157 2702241 11050978 11050978 1304 42473 62659 79117 82555 268108 11319086 0.97630 0.91820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2013315 2013315 250666 62667 0 0 177700 229151 266908 250666 924425 1386638 44425 57288 66727 62667 231107 346661 15425731 391783 2041408 497042 17361880 13396736 396393 2226849 594247 15425731 12537023 21335 1455691 617313 13396736 16563496 111898 -2647103 693762 797506 12537023 13449963 61011 3755317 702795 16563496 0.04000 0.96000 1 0 0 BENEFICIAL INTEREST IN ASSETS HELD FOR CA COMMUNITY COLLEGES 904900 CASH SURRENDER VALUE OF LIFE INSURANCE 29965 DEFERRED GIFTS 789213 1724078 DUE TO MIRACOSTA COMMUNITY COLLEGE DISTRICT 78273 78273 X 5438666 2246496 669512 98652 3014660 2424006 53392 53392 2477398 3029172 669512 669512 2359660 53392 53392 2413052 PART V, LINE 4: FUNDS ARE USED FOR SCHOLARSHIPS AND THE ENHANCEMENT OF ACADEMIC PROGRAMS AND FACILITIES. 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. THE FOUNDATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 301. CHANGE IN VALUE OF DEFERRED GIFTS 1,489. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY FOUND. OF CCC 96,862. 1 MIRACOSTA COMMUNITY COLLEGE DISTRICT ONE BARNARD DR OCEANSIDE CA 92056 956006662 CALIFORNIA STATE 80304 0 SUPPORT MIRACOSTA COLLEGE PROGRAMS & DIRECT STUDENT GRANTS 1 0 EDUCATIONAL SCHOLARSHIPS 1080 987907 PART I, LINE 2: THE MIRACOSTA COLLEGE FOUNDATION OFFICE SOLICITS AND MONITORS SCHOLARSHIP GIFTS IN COORDINATION AND COLLABORATION WITH THE COLLEGE SCHOLARSHIP OFFICE, PROMOTING SCHOLARSHIP FUNDING AND DETERMINING SCHOLARSHIP ELIGIBILITY. 0 0 0 0 0 0 0 0 0 SHANNON STUBBLEFIELD EXECUTIVE DIRECTOR 0 230362 0 0 0 0 0 0 0 43178 0 273540 0 0 TORI FISHINGER ASSOCIATE DIRECTOR 0 123570 0 0 0 0 0 0 0 38987 0 162557 0 0 PART I, LINE 3 THE ORGANIZATION DOES NOT ESTABLISH THE COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR. COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION AND THE ORGANIZATION RELIED ON A RELATED ORGANIZATION TO ESTABLISH COMPENSATION. X 3200 ACTUAL COST X 1 450 FAIR MARKET VALUE X 100 262058 FAIR MARKET VALUE X EDUCATION EQUIPMENT AND SUPPLIES 10 57157 ACTUAL COSTS X GIFT CARDS, TICKET, AND PASSES 18 4247 ACTUAL COSTS 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS FORM 990 PART V, LINE 2A ALL EMPLOYEES OF THE FOUNDATION ARE EMPLOYED BY A RELATED ORGANZIATION, MIRACOSTA COMMUNITY COLLEGE DISTRICT. THE RELATED ORGANIZATION ISSUES ALL W-2S AND COMPLETES ALL PAYROLL REPORTING. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF SEVEN MEMBERS INCLUDING THE PRESIDENT, VICE PRESIDENT, TREASURER, CHAIR OF THE GOVERNANCE AND NOMINATIONS COMMITTEE, AND THREE ADDITIONAL BOARD MEMBERS APPOINTED BY THE PRESIDENT. THE SUPERINTENDENT/PRESIDENT, THE VICE PRESIDENT OF BUSINESS AND ADMINISTRATIVE SERVICES, AND THE COLLEGE VICE PRESIDENT OF THE OFFICE OF INSTITUTIONAL ADVANCEMENT SERVE AS ADVISORS TO THE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE COLLEGE SUPERINTENDENT/PRESIDENT ENSURES THAT THE CURRENT OBJECTIVES, STRATEGIES, AND PRIORITIES OF THE BOARD OF THE FOUNDATION ALIGN WITH THOSE OF THE COLLEGE, AND SHALL HAVE THE RIGHT TO CAUSE THE FOUNDATION TO CEASE ANY ACTIVITY DEEMED IN THEIR JUDGMENT TO BE CONTRARY TO THE POLICIES OR INTERESTS OF THE COLLEGE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE GOVERNING BOARD AND EACH BOARD MEMBER FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO SIGN THE CONFLICT OF INTEREST STATEMENT ANNUALLY. THE EXECUTIVE DIRECTOR MONITORS ISSUES THAT COME BEFORE THE BOARD AND IF A CONFLICT OF INTEREST ARISES AND IT IS APPARENT TO THE EXECUTIVE DIRECTOR, THE EXECUTIVE DIRECTOR OR CHAIR OF THE BOARD ASKS THE BOARD MEMBER TO EXCUSE HIMSELF OR HERSELF FROM ALL DISCUSSIONS AND VOTING ON THE ISSUE. IN ADDITION, BOARD MEMBERS ARE EXPECTED TO SELF-POLICE AND LET THE BOARD KNOW IF A CONFLICT OF INTEREST HAS ARISEN AND TAKE APPROPRIATE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE SALARY OF THE EXECUTIVE DIRECTOR IS SET BY THE MIRACOSTA COMMUNITY COLLEGE DISTRICT AND IS A PART OF THE DISTRICT SALARY SCHEDULE AND APPROVED BY THE MIRACOSTA COLLEGE BOARD OF TRUSTEES. THERE ARE NO OTHER OFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 18 ALL TAX RETURNS ARE MADE AVAILABLE ONLINE AT THE FOUNDATION'S WEBSITE AND UPON REQUEST AND THEIR FACILITIES FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ONLINE AT THE FOUNDATION'S WEBSITE AND UPON REQUEST AT THEIR FACILITIES 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 XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 96,862. CHANGE IN VALUE OF DEFERRED GIFTS 1,489. CHANGE IN VALUE OF LIFE INSURANCE 301. MIRACOSTA COMMUNITY COLLEGE DISTRICT ONE BARNARD DRIVE OCEANSIDE CA 92056 956006662 EDUCATION CA 115 0 CHARITABLE TRUST (1) CA 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0