2026-03-28T13:48:22-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-07-01 930740519 COLUMBIA GORGE COMMUNITY COLLEGE FOUNDATION COLU 5415066104 400 EAST SCENIC DRIVE THE DALLES OR 97058 SUSAN DAVIS EXECUTIVE DIRECTOR 5415066104 2026-03-24 1 1 ALLEN GILBERT CPA P01380103 4252506100 2026-03-24 2023 2025-03-06 01:10:19Z SUSAN DAVIS 400 EAST SCENIC DRIVE THE DALLES OR 97058 1030812 0 X HTTPS://WWW.CGCCFOUNDATION.ORG X 1979 OR TO SOLICIT AND ADMINISTRATE FUNDS TO SUPPORT STUDENT SCHOLARSHIPS AND COLLEGE PROGRAMS. 8 8 0 80 0 0 411785 278480 0 0 -2867 90095 12075 -8050 420993 360525 275751 215922 0 0 0 0 0 0 0 82298 112568 358049 328490 62944 32035 3025283 3213254 0 0 3025283 3213254 X THE FOUNDATION CONNECTS WITH STUDENTS, DONORS, AND THE COMMUNITY TO SUPPORT SCHOLARSHIPS, PROGRAMS AND INITIATIVES THAT IMPROVE THE ACCESSIBILITY AND QUALITY OF EDUCATION AT COLUMBIA GORGE COMMUNITY COLLEGE. 0 0 183922 158422 0 THE GENERAL SCHOLARSHIPS PROGRAM PROVIDES SCHOLARSHIPS TO STUDENTS IN ALL FIELDS OF STUDY. THE CGCC FOUNDATION BELIEVES OUR ENTIRE COMMUNITY BENEFITS WHEN EVERY STUDENT HAS ACCESS TO THE TOOLS AND RESOURCES THEY NEED TO HELP THEM SUCCEED IN SCHOOL AND IN LIFE. THE FOUNDATION AWARDED OVER 81 SCHOLARSHIPS DURING THE FISCAL YEAR TO STUDENTS THROUGHOUT THE DISTRICT. 32500 32500 0 THE ADVANCED MANUFACTURING PROGRAM SUPPORTS STUDENTS WHO ARE TAKING THE ADVANCED MANUFACTURING CERTIFICATE (DESIGN, PROTOTYPING, EQUIPMENT AND MACHINERY, CALIBRATION AND USAGE OF ADDITIVE MANUFACTURING). THIS PROGRAM PROVIDED SCHOLARSHIPS TO STUDENTS, AS WELL AS ENABLES THEM TO ACQUIRE EQUIPMENT NEEDED TO BE EMPLOYMENT READY UPON COMPLETION OF THE PROGRAM. 25000 25000 0 THE AVIATION PROGRAM SUPPORTS STUDENTS WHO ARE TAKING THE AVIATION MAINTENANCE PROGRAM (DEGREE OPTION: AVIATION MAINTENANCE TECHNOLOGY AAS, CERTIFICATE OPTIONS: AVIATION MAINTENANCE TECHNOLOGY, AVIATION AIRFRAME, AVIATION POWERPLANT). THIS PROGRAM PROVIDES SCHOLARSHIPS TO STUDENTS, AS WELL AS ENABLES THEM TO ACQUIRE EQUIPMENT NEEDED TO BE EMPLOYMENT READY UPON COMPLETION OF THEIR PROGRAM. 9731 0 0 THE FOUNDATION PARTIALLY SPONSORS A MATH DAY EVERY YEAR, ORGANIZED AND PUT ON BY THE CHAIR OF THE COLLEGE MATH DEPARTMENT. THIS PROGRAM TARGETS 5TH - 12TH GRADERS THROUGHOUT THE REGION. THE FOUNDATION GIVES ANNUAL AWARDS TO RECOGNIZE EXEMPLARY PERFORMANCE IN THE ACADEMIC YEAR. THESE ARE AWARDED BY THE ASSOCIATED STUDENT GOVERNMENT BASED ON NOMINATIONS BY STUDENTS, STAFF, AND FACULTY. THE FOUNDATION SERVES AS A PASS-THROUGH FOR DONATIONS FOR SPECIFIC DEPARTMENTS OR PROGRAMS WITHIN COLUMBIA GORGE COMMUNITY COLLEGE. 9731 0 0 251153 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OR X SUSAN DAVIS 5096375597 400 EAST SCENIC DRIVE THE DALLES OR 97058 SUSAN DAVIS EXECUTIVE DIRECTOR 40.00 X 51807 0 34115 MARY GUMM PRESIDENT 1.00 X X 0 0 0 ERICA FLORES VICE PRESIDENT 1.00 X X 0 0 0 SUSAN HENNESS SECRETARY 1.00 X X 0 0 0 JOSH BETTS TREASURER 1.00 X X 0 0 0 MICHAEL HELD DIRECTOR 1.00 X 0 0 0 CHRISTY HOLTMAN DIRECTOR 1.00 X 0 0 0 DAVID LINDLEY DIRECTOR 1.00 X 0 0 0 CORLISS MARSH DIRECTOR 1.00 X 0 0 0 51807 0 34115 0 0 0 1 0 44208 234272 25000 278480 88674 88674 657278 655857 1421 1421 1421 6380 44208 14430 -8050 -8050 360525 0 0 82045 22500 22500 193422 193422 1310 1310 6000 6000 23568 23568 23294 23294 19307 1181 18126 1940 1940 IN-KIND EXPENSES 25000 25000 PASS-THROUGH EXPENSE 5161 5161 PROGRAM EXPENSES 3889 3889 AWARDS 1500 1500 1599 1599 328490 251153 77337 0 141073 383015 200000 2642268 2872181 3025283 3213254 0 0 X 715813 1252955 2309470 1960299 3025283 3213254 3025283 3213254 32035 155936 0 X X 0 1 X 1 0 X 772014 259206 362968 411785 278480 2084453 772014 259206 362968 411785 278480 2084453 786156 1298297 31148 49993 86411 56940 88674 313166 12075 12075 2409694 12075 0.53880 0.52470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2698076 -216751 21374 2459951 2288040 212046 197990 0 2698076 2395162 300000 -384221 22901 2288040 1953557 490923 29500 19818 2395162 1205177 856266 75701 150188 27388 6011 1953557 0.42227 0.38580 0.19192 0 0 0 X 535391 155936 4500 160436 374955 -14430 -14430 360525 347423 4500 14430 18930 328493 -3 -3 328490 PART X, LINE 2: THE INTERNAL REVENUE SERVICE DETERMINED THAT THE FOUNDATION WAS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE -14,430. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 14,430. PART XII, LINE 4B - OTHER ADJUSTMENTS: PRIOR YEAR ADJUSTMENT -3. FOUNDER'S CUP GOLF TOURNAMENT 50588 44208 6380 9000 46 50 5334 50588 44208 6380 9000 46 50 5334 14430 -8050 1 THE ROUNDHOUSE FOUNDATION PO BOX 2078 SISTERS OR 97759 226930631 501(C)(3) 22500 0 N/A N/A SUPPORT TOOLS FOR STUDENT NEEDS FOR WORK AFTER GRADUATION. 1 0 SCHOLARSHIPS 157 193422 N/A N/A PART I, LINE 2: WE USE CLASS-TRACKING IN QUICKBOOKS ONLINE TO TRACK GRANT FUNDS AND EXPENSES. ADDITIONAL DOCUMENTATION FOR EACH GRANT IS SAVED IN THE FOUNDATION GOOGLE DRIVE. 0 0 0 0 0 0 0 0 0 FORM 990, PART VII,LINE 5: THE EXECUTIVE DIRECTOR, SUSAN DAVIS, IS COMPENSATED BY COLUMBIA GORGE COMMUNITY COLLEGE, ALL COMPENSATION DECISIONS INCLUDING $51,807 SALARY, $20,185 EMPLOYER PROVIDE INSURANCE BENEFIT AND $10,598 RETIREMENT BENEFIT ARE MADE BY THAT UNRELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A THE CGCC FOUNDATION BYLAWS STATE THE FOLLOWING: EXECUTIVE COMMITTEE: THE BOARD OF DIRECTORS MAY ELECT AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO MAKE ONGOING DECISIONS BETWEEN BOARD MEETINGS AND SHALL HAVE THE POWER TO MAKE FINANCIAL AND BUDGETARY DECISIONS. IT IS THE PRACTICE OF THE BOARD OF DIRECTORS THAT THE EXECUTIVE COMMITTEE IS MADE UP OF THE OFFICERS OF THE CORPORATION: PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPILED USING FINANCIAL DOCUMENTS THAT HAVE BEEN REVIEWED BY AN EXTERNAL BOOKKEEPER, THE EXECUTIVE DIRECTOR, AND THE FINANCE COMMITTEE, THEN APPROVED BY THE BOARD OF DIRECTORS DURING BOARD MEETINGS. THE FOUNDATION HIRES AN ACCOUNTING COMPANY TO PREPARE THE 990 WHICH IS THEN REVIEWED AND SUBMITTED BY THE FOUNDATION EXECUTIVE DIRECTOR AND THE COLUMBIA GORGE COMMUNITY COLLEGE VP OF ADMINISTRATIVE SERVICES. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ON-BOARDING PROCESS THAT EVERY NEW BOARD MEMBER REVIEWS AND SIGNS UPON JOINING THE BOARD. IN ADDITION, ANNUALLY ALL BOARD MEMBERS REVIEW AND RE-AFFIRM THEIR COMPLIANCE WITH THE POLICY. IF A BOARD MEMBERS REPORTS ANY CONFLICT OR APPEARANCE OF A CONFLICT THAT IS RECORDED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE COLUMBIA GORGE COMMUNITY COLLEGE PROVIDES COMPENSATION FOR THE EXECUTIVE DIRECTOR. ALL COMPENSATION IS DETERMINED BY THE COLUMBIA GORGE COMMUNITY COLLEGE. FORM 990, PART VI, SECTION C, LINE 19 ALL REQUIRED DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSIGHT OF THE AUDIT OF IT'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNT DOESN'T CHANGE.