2026-05-11T12:49:18-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 2001 16TH STREET SUITE 1700 DENVER CO 80202 990 2024-07-01 952993847 RIVERSIDE COMMUNITY COLLEGE DISTRICT FOUNDATION RIVE 9512228626 PO BOX 907 RIVERSIDE CA 92502 JEFFRY KAATZ EXECUTIVE DIRECTOR 9512228626 2026-05-09 1 1 REBECCA DETTMANN CPA P01408585 3037795710 2026-05-09 2024 2025-03-06 01:10:19Z JEFFRY KAATZ PO BOX 907 RIVERSIDE CA 92502 3146537 0 X WWW.RCCD.EDU/FOUNDATION X 1976 CA THE FOUNDATION RAISES AND MANAGES PRIVATE DONATIONS FOR THE RIVERSIDE COMMUNITY COLLEGES. 19 19 0 19 0 0 1529366 1248259 0 0 1002697 1845289 -12229 -12232 2519834 3081316 468037 492014 0 0 0 0 0 0 0 1379621 1074174 1847658 1566188 672176 1515128 22178903 23852200 327593 381274 21851310 23470926 THE RCCD FOUNDATION RAISES AND MANAGES PRIVATE DONATIONS TO SUPPORT THE STUDENTS, PROGRAMS, AND FACULTY OF THE RCCD COLLEGES-MORENO VALLEY COLLEGE, NORCO COLLEGE, AND RIVERSIDE CITY COLLEGE. 0 0 846213 0 0 THE FOUNDATION IS DEDICATED TO ADVANCING ACADEMIC EXCELLENCE AND ACCESS TO EDUCATION FOR ALL RESIDENTS. IN FURTHERANCE OF THIS MISSION THE FOUNDATION WILL DEVELOP RESOURCES TO ASSIST THE DISTRICT IN MEETING ITS OBJECTIVES AND WILL ENCOURAGE A VARIETY OF PARTNERSHIPS AND ALLIANCES IN THE COMMUNITIES IT SERVES. THE ORGANIZATION HAS PROVIDED SUPPLEMENTAL FINANCIAL SUPPORT FOR THE EDUCATIONAL PROGRAMS OF THE RIVERSIDE COMMUNITY COLLEGE DISTRICT. 492014 492014 0 THE FOUNDATION PROVIDES SCHOLARSHIPS FOR STUDENTS ATTENDING COLLEGES WITHIN THE RIVERSIDE COMMUNITY COLLEGE DISTRICT. 1338227 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X JEFFRY KAATZ 9512228626 PO BOX 907 RIVERSIDE CA 92502 X JACQUELINE HALL PRESIDENT 1.00 X X 0 0 0 DENNIS BRANDT PAST PRESIDENT 1.00 X X 0 0 0 KYLEY YBARRA VICE PRESIDENT 1.00 X X 0 0 0 JESUS HOLGUIN TREASURER 1.00 X X 0 0 0 SERGIO DIAZ SECRETARY 1.00 X X 0 0 0 SHANNON CARLSON DIRECTOR 1.00 X 0 0 0 RITA CLEMONS DIRECTOR 1.00 X 0 0 0 SHIRLEY COATES DIRECTOR 1.00 X 0 0 0 THOMAS COATES DIRECTOR 1.00 X 0 0 0 VIVIEN DELEONE DIRECTOR 1.00 X 0 0 0 DONNA GRANT DIRECTOR 1.00 X 0 0 0 MICHELLE HERTING DIRECTOR 1.00 X 0 0 0 GEORGE HOLT DIRECTOR 1.00 X 0 0 0 MARTINREX KEDZIORA DIRECTOR 1.00 X 0 0 0 DR ALBERT RANDALL DIRECTOR 1.00 X 0 0 0 ROBERT RIDDICK DIRECTOR 1.00 X 0 0 0 FAUZIA RIZVI DIRECTOR 1.00 X 0 0 0 JANET STEINER DIRECTOR 1.00 X 0 0 0 LIZETH VEGA DIRECTOR 1.00 X 0 0 0 JEFFRY KAATZ EXECUTIVE DIRECTOR 40.00 X 232886 0 90233 232886 0 90233 0 0 0 1 0 5000 95437 92000 1055822 37599 1248259 633565 633565 1211724 0 1211724 1211724 1211724 38139 95437 65221 -27082 -27082 14850 0 14850 14850 3081316 0 0 1833057 X 492014 492014 64415 64415 763186 696026 67160 5200 5200 85533 84983 550 22059 21991 68 2044 2044 OTHER EXPENSES 96599 37433 59166 EQUIPMENT 34558 34558 MEMBERSHIPS AND DUES 580 580 1566188 1338227 227961 0 619983 622156 3870212 3138944 89789 39964 12502478 15066213 803008 347962 499601 543489 3793832 4093472 22178903 23852200 31796 21265 231098 162226 64699 197783 327593 381274 X 1417581 1569814 20433729 21901112 21851310 23470926 22178903 23852200 X 1515128 -239040 343528 X X 0 1 X 1 0 X 5012329 4256200 1492971 1529366 1248259 13539125 876427 910586 966289 1116671 1447425 5317398 5888756 5166786 2459260 2646037 2695684 18856523 1976137 16880386 143065 133614 139650 659093 633565 1708987 24291 24291 20589801 0.81980 0.93630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13049762 118252 1386471 99030 42820 14412635 11658425 221551 1432403 78033 184584 13049762 10807545 190157 1005780 345057 11658425 11063655 1014388 -1134895 135603 10807545 8455439 445922 2367918 205624 11063655 0.00844 0.99156 0.00000 0 0 0 SPLIT INTEREST AGREEMENTS RECEIVABLE 4093472 4093472 REFUNDABLE ADVANCE 197783 197783 X 4809582 -239040 1447425 519075 1727460 3082122 64415 -65221 -806 3081316 3189966 1447425 240768 1688193 1501773 64415 64415 1566188 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF VARIOUS ENDOWMENTS ESTABLISHED FOR SCHOLARSHIPS AND EDUCATIONAL PROGRAM PURPOSES. ITS ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE - SPLIT INTEREST AGREEMENTS 299,640. CHANGE IN VALUE - FUNDS HELD BY FCCC 43,888. ADMINISTRATIVE FEE (INTERFUND REVENUE, NON-CASH) 175,547. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES -65,221. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 65,221. ADMINISTRATIVE FEE (INTERFUND EXPENSE, NON-CASH) 175,547. RCC BASEBALL GOLF TOURNAMENT 29425 16150 13275 11450 MVC APPRENTICESHIP EXPO 34418 21573 12845 12845 1586 3 62215 51579 10636 17256 6616 4044 3631 126058 89302 36756 28706 19461 4044 5217 57428 -20672 1 SCHOLARSHIPS 354 492014 N/A N/A PART I, LINE 2: SCHEDULE I PART I LINE 2 MONITORING FOR SCHOLARSHIPS: THE FOUNDATION REVIEWS AVAILABLE FUND BALANCES FOR EACH SCHOLARSHIP AND REVIEWS THE SCHOLARSHIP CRITERIA TO SEE IF SPECIFIC AWARD AMOUNTS ARE SPECIFIED. IF THERE ARE, WE FOLLOW THOSE GUIDELINES. IF NOT, WE TRY TO KEEP THE AWARDS AT OR ABOVE $300 WHEREVER POSSIBLE IN ORDER TO PROVIDE AN AMOUNT THAT IS MEANINGFUL TO THE STUDENT. SELECTION CRITERIA VARIES BETWEEN SCHOLARSHIPS, BUT CANDIDATES ARE SCREENED INTO POOLS AT THE TIME OF APPLICATION WHERE THEY MUST MEET BASIC CRITERIA SUCH AS GPA, FINANCIAL NEED, MAJOR, ETC. THEN THEY ARE SCREENED AGAIN BY BOARD MEMBERS AND COLLEGE FACULTY AND STAFF TO ESTABLISH THE TOP CANDIDATES FOR EACH SCHOLARSHIP. A FINAL REVIEW IS PERFORMED BY THE FOUNDATION STAFF TO ENSURE THE FINALISTS MEET ALL OF THE CRITERIA SPECIFIED FOR THAT PARTICULAR SCHOLARSHIP BEFORE THE AWARDS ARE FINALIZED. FUNDS ARE DISBURSED EACH SEMESTER AND CONTINUING STUDENTS ARE REQUIRED TO MAINTAIN THEIR ENROLLMENT IN ORDER TO RECEIVE THEIR AWARDS. 0 0 0 0 0 0 0 0 0 JEFFRY KAATZ EXECUTIVE DIRECTOR 232886 0 0 0 0 0 62172 0 28061 0 323119 0 0 0 FORM 990, SCHEDULE J, PART II JEFFRY KAATZ RECEIVED $232,886 IN BASE COMPENSATION, $62,172 IN RETIREMENT BENEFITS, AND $28,061 IN NONTAXABLE BENEFITS FROM RIVERSIDE COMMUNITY COLLEGE DISTRICT, AN UNRELATED ORGANIZATION. X 839 FAIR MARKET VALUE X 1 FAIR MARKET VALUE X 3 7149 FAIR MARKET VALUE X 1 20 FAIR MARKET VALUE X CAMERA EQUIPMENT 2 10002 FAIR MARKET VALUE X IN-KIND FOOD 2 6761 FAIR MARKET VALUE X ETCHING PRESS 1 5000 FAIR MARKET VALUE X PIANO 1 4300 FAIR MARKET VALUE X MICROSCOPE 1 3000 FAIR MARKET VALUE X VARIOUS ITEMS (GIFT CARDS, COOKIES, ETC) 1 527 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, CHAIRS OF THE FINANCE COMMITTEE, RESOURCE DEVELOPMENT COMMITTEE, PLANNED GIVING COMMITTEE, AND SCHOLARSHIP COMMITTEE. THE EXECUTIVE COMMITTEE MAY ALSO INCLUDE THE IMMEDIATE PAST PRESIDENT. THE EXECUTIVE COMMITTEE, WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, SHALL HAVE AND EXERCISE SUCH OF THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION AS IS DELEGATED TO IT BY THE BOARD OF DIRECTORS; PROVIDED, HOWEVER, THE POWER TO ADOPT, AMEND, OR REPEAL BY-LAWS MAY NOT BE SO DELEGATED. FORM 990, PART VI, SECTION A, LINE 2 SHIRLEY COATES AND THOMAS COATES HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTERESTS POLICY FOR BOARD MEMBERS, OFFICERS, AND EMPLOYEES. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTERESTS, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF ANY OUTSIDE INTEREST, OUTSIDE ACTIVITY, AND FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR THE BOARD COMMITTEE DELEGATED THE AUTHORITY TO RECEIVE SUCH DISCLOSURES. THE CONFLICT OF INTEREST POLICY COVERS STAFF MEMBERS, OFFICERS, BOARD MEMBERS, VOLUNTEERS, AND SUPPORTERS. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE BOARD OF DIRECTORS FOLLOWING FULL DISCLOSURE BY THE INTERESTED PARTIES. IF A CONFLICT IS IDENTIFIED, THE BOARD VOTES TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE NECESSARY ACTIONS TO ADDRESS THE CONFLICT. RESTRICTIONS IMPOSED ON PERSONS WITH A CONFLICT INCLUDE PROHIBITING THEM FROM PARTICIPATING IN DISCUSSIONS OR DECISIONS RELATED TO THE CONFLICT, ALTHOUGH THEY MAY PROVIDE CLARIFYING INFORMATION IF NOT OBJECTED TO BY ANY BOARD OR COMMITTEE MEMBER. ADDITIONALLY, ANYONE IN A POSITION TO MAKE DECISIONS ABOUT SPENDING THE FOUNDATION'S RESOURCES WHO STANDS TO BENEFIT FROM THAT DECISION MUST DISCLOSE THE CONFLICT AND REFRAIN FROM PARTICIPATING IN FINAL DECISIONS. MONITORING IS PERFORMED REGULARLY BY THE BOARD OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PERSONAL SERVICES: PROGRAM SERVICE EXPENSES 490,209. MANAGEMENT AND GENERAL EXPENSES 47,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 537,509. NURSING: PROGRAM SERVICE EXPENSES 144,479. MANAGEMENT AND GENERAL EXPENSES 13,941. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 158,420. OTHER SERVICES: PROGRAM SERVICE EXPENSES 1,800. MANAGEMENT AND GENERAL EXPENSES 174. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,974. SOCIAL JUSTICE & CI: PROGRAM SERVICE EXPENSES 31,405. MANAGEMENT AND GENERAL EXPENSES 3,030. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,435. DIGITAL MEDIA AND PRTG: PROGRAM SERVICE EXPENSES 28,133. MANAGEMENT AND GENERAL EXPENSES 2,715. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,848. FORM 990, PART XI, LINE 9: CHANGE IN VALUE - SPLIT INTEREST AGREEMENT 299,640. CHANGE IN VALUE - FUNDS HELD BY FCCC 43,888. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.