2024-04-15T12:16:26+00:00 2023-06-30 350921680 CROWE LLP 231 S Bemiston Ave Suite 800 Clayton MO 63105 990 2022-07-01 941658486 Modesto Junior College Foundation MODE 2095756068 435 College Avenue Modesto CA 95350 Emily Lawrence EXECUTIVE DIRECTOR 2024-04-15 true Emily Lawrence 999009999 Steve Lenivy P01635350 3148022000 2022 2023-04-26 12:10:37Z Emily Lawrence 435 College Avenue Modesto CA 95350 2630410 false X www.modestojcfoundation.org X 1968 CA The MJC Foundation increases community engagement and financial support to enhance the student experience, and strengthen the quality of education at Modesto Junior College 13 13 0 13 0 0 1977885 2131503 0 369541 371735 119422 81844 2466848 2585082 760135 735503 0 0 0 35643 611489 578526 1371624 1314029 1095224 1271053 14874780 16952747 98687 89027 14776093 16863720 The MJC Foundation inspires community engagement and financial support to enhance the student experience, and strengthen the quality of education at Modesto Junior College false false 877503 735503 112614 The purpose of the MJC Foundation is to provide resources in support of the college's educational and student programs. The Foundation engages in a variety of events (such as the annual Summer Sonata Gala), direct mail correspondence with alumni and friends, and major gift fundraising, planned gift fundraising, and alumni relations. The Foundation generates support for student scholarships, emergency student grants, instructional equipment, curricular and facility improvements across the MJC campus. 877503 true true false false false false false false true false false false false true true true true false false false false false false true false false true true true false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false true true false false false false false false X 13 13 false false false false false false false true true false false true true true true true true false false false CA X Jeremy Salazar 2095756530 2201 BLUE GUM AVENUE MODESTO CA 95358 X Aluriel Ceballos Treasurer 1.0 X X 0 0 0 John Scheuber President 3.0 X X 0 0 0 Linda Hischier Vice President 2.0 X X 0 0 0 Ron Alves Secretary 1.0 X X 0 0 0 Alan Cassidy General Board Member 1.0 X 0 0 0 Eileen Faria General Board Member 1.0 X 0 0 0 Jerry Cooper General Board Member 1.0 X 0 0 0 Jodi Karambela General Board Member 1.0 X 0 0 0 Jon Zagaris General Board Member 1.0 X 0 0 0 Leslie Beggs YCCD Board Chair 1.0 X 0 0 0 Maricela Cruz General Board Member 1.0 X 0 0 0 Phil Schmidt General Board Member 1.0 X 0 0 0 Steve Collins General Board Member 2.0 X 0 0 0 Emily J Lawrence EXECUTIVE DIRECTOR OF FOUNDATION(Started 08/01/2022) 40.0 X 59236 0 17110 GEORGE BOODROOKAS EXECUTIVE DIRECTOR OF FOUNDATION(Retired 06/30/2022) 40.0 X 123182 0 33896 182418 0 51006 1 false false true 0 77839 2053664 2131503 0 0 0 0 0 371735 371735 0 0 0 0 14558 77839 45328 -30770 -30770 other revenue 900099 112614 112614 0 0 0 0 112614 2585082 112614 0 340965 258030 258030 477473 477473 78608 78608 47885 0 47885 0 57383 57383 68984 60240 8744 40402 40402 5882 5882 REIMBURSEMENT SALARIES & BENEFITS - YCCD 207016 207016 Dues/Subscriptions/Memberships 22406 22406 General Fundraising Expenses 35643 35643 14317 3152 11165 0 1314029 877503 400883 35643 724053 1733929 494993 618362 0 0 0 0 98255 83293 10172 7196 0 0 0 0 13547307 14509967 0 0 0 0 14874780 16952747 67682 61262 700 0 0 31005 27065 98687 89027 X 516082 632573 14260011 16231147 14776093 16863720 14874780 16952747 1271053 816574 0 X false true X true false X 1249186 545972 616892 1977885 2131503 6521438 0 0 1249186 545972 616892 1977885 2131503 6521438 1581980 4939458 346542 328337 296031 369541 371735 1712186 0 0 0 0 272582 157589 79664 127426 112614 749875 8983499 0 0.5498 0.5519 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 53155.0, COLUMN B - 21098.0, COLUMN C - 4795.0, COLUMN D - 11140.0, COLUMN E - 0.0, COLUMN F - 90188.0; DESCRIPTION - OTHER INCOME, COLUMN A - 217007.0, COLUMN B - 136491.0, COLUMN C - 74869.0, COLUMN D - 116286.0, COLUMN E - 112614.0, COLUMN F - 657267.0; DESCRIPTION - RAFFLE REVENUE, COLUMN A - 2420.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 2420.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9560941 335135 846858 441691 10301243 10730301 47000 -924857 291503 9560941 8871268 45000 2199173 385140 10730301 9701479 127422 -438215 519418 8871268 8852170 934648 340829 426168 9701479 0.0 0.7503 0.2497 false false Amounts held in trust for others 26044 Sales Tax Payable 1021 27065 X 3655174 816574 253518 1070092 2585082 0 0 2585082 1567547 253518 253518 1314029 0 0 1314029 Schedule D, Part V, Line 4 Intended uses of endowment funds Proceeds from Endowment funds are distributed for student scholarships, program innovation, cultural enrichment programs and professional development per the donors intentions. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation, as a nonprofit organization, is exempt from income taxes under Section 501(c)(3) of the internal revenue code and section 23701(d) of the California Revenue and Taxation Code. The Foundation has not entered into any activities that would jeopardize its tax-exempt status. Accordingly, no provision for income taxes is required. The foundation files exempt organization returns in the U.S. Federal and California jurisdictions. Tax returns remain subject to examination by the U.S. Federal jurisdiction for three years after the return is filed and for four years by the California jurisdiction. There are currently no tax years under examination. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Expenses - 45328 Donated services - 208190 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses - 45328 donated services - 208190 HARVEST PARTY 80621 66961 13660 4105 2064 33767 PIRATE FESTIVAL 11776 10878 898 1091 4301 0 92397 77839 14558 5196 2064 38068 45328 -30770 true YOSEMITE COMMUNITY COLLEGE DISTRICT 2201 BLUE GUM AVENUE MODESTO CA 85352 521566989 501(C)(1) 237171 GENERAL SUPPORT 1 0 COLLEGE SCHOLARSHIPS 340 454430 PROGRAM DEVELOPMENT GRANT 11 23043 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Foundation Board makes a determination about the distribution of program development grants. Applications are scored by a special committee of the Board and winning proposals are selected. Funds are then transferred to the appropriate fund within the district operation to support the activity. Scholarship eligibility requirements are determined by Foundation staff and the college's scholarship committee based on interpretation of state law and regulation and based on donor intent. Funds are distributed directly to students upon award or to the university attended by the recipient based on proof of enrollment. false false false false false false false false false Emily J Lawrence EXECUTIVE DIRECTOR OF FOUNDATION(Started 08/01/2022) 59236 0 0 0 0 0 10034 0 7076 0 76346 0 0 0 GEORGE BOODROOKAS EXECUTIVE DIRECTOR OF FOUNDATION(Retired 06/30/2022) 123182 0 0 0 0 0 19644 0 14252 0 157078 0 0 0 Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - EMILY J LAWRENCE, COMPENSATION FROM UNRELATED ORGANIZATION - 76346.000000, NAME OF UNRELATED ORGANIZATION - YOSEMITE COMMUNITY COLLEGE DISTRICT, TYPE OF COMPENSATION - SALARY AND BENEFITS Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - GEORGE BOODROOKAS, COMPENSATION FROM UNRELATED ORGANIZATION - 157078.000000, NAME OF UNRELATED ORGANIZATION - YOSEMITE COMMUNITY COLLEGE DISTRICT, TYPE OF COMPENSATION - SALARY AND BENEFITS Form 990, Part IV, Line 34 Related Organization The Modesto Junior College Foundation (The Foundation) is a non-profit, public benefit corporation whose mission is to generate financial support for the students, programs and activities of Modesto Junior College. Modesto Junior College is part of the Yosemite Community College District (The District) that provides higher education instruction in Modesto, CA and the surrounding area. Although there is a relationship between the Foundation and the District governed by an MOU, the relationship does not meet the formal definition of "related organization." Form 990, Part VI, Line 15 Compensation of Top management, officers, & Key employees THE ORGANIZATION DOES NOT COMPENSATE ANYONE, THEREFORE THIS QUESTION HAS INTENTIONALLY BEEN MARKED NO. COMPENSATION FOR FOUNDATION EMPLOYEES IS DETERMINED BY THE CLASSIFICATIONS AND SALARY SCHEDULES CREATED BY THE YOSEMITE COMMUNITY COLLEGE DISTRICT IN AGREEMENT WITH THE CALIFORNIA SCHOOL EMPLOYEES ASSOCIATION (CSEA). THE CLASSIFIED CLASSIFICATIONS SCHEDULE (S. MARKS AND D. PENDERGRASS) WAS LAST UPDATED ON 10/26/18 AND THE MANAGEMENT CLASSIFICATIONS SCHEDULE (G. BOODROOKAS) WAS LAST UPDATED ON 7/1/19. THE CLASSIFIED SALARY SCHEDULE (S. MARKS AND D. PENDERGRASS) WAS LAST UPDATED ON 8/1/2018 AND THE MANAGEMENT SALARY SCHEDULE WAS ALSO LAST UPDATED ON 7/1/19. Form 990, Part VI, Line 1a Delegate broad authority to a committee By a majority vote of its members then in office, the board may from time to time be designated by resolution of the board of directors. Such other committees may consist of persons who are not also members of the board. These additional committees shall act in advisory capacity only to the board and shall be clearly titled as "advisory" committees. Form 990, Part VI, Line 11b Review of form 990 by governing body MANAGEMENT and the full board of directors REVIEW THE FULL FORM 990 BEFORE IT IS FILED with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE THAT IS MAINTAINED IN THE FOUNDATION OFFICE. THE BOARD SECRETARY IS RESPONSIBLE FOR OVERSEEING THAT THIS PROCESS IS ADEQUATELY FOLLOWED BY FOUNDATION STAFF. ALL NEW BOARD MEMBERS MUST COMPLETE AN ANNUAL DISCLOSURE UPON JOINING THE BOARD AS PART OF THEIR INTRODUCTORY PACKETS. IN ADDITION, BOARD AGENDAS NOW INCLUDE A STATEMENT REMINDING DIRECTORS THAT IT IS THEIR RESPONSIBILITY TO DISCLOSE ANY CONFLICTS THAT MIGHT ARISE GIVEN THE ITEMS LISTED IN THE AGENDA. In the instance of a potential conflict of interest, an interested person must fully disclose all material facts regarding his or her financial or ethical interest and must be given the opportunity to disclose this information to the staff and Board members considering the proposed transaction or arrangement. After full disclosure of the interest and all material facts relating to it, and after any discussion with the staff member or Board of Directors regarding the interest, the affected staff or Board member shall leave the Board or Committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining disinterested Board or Committee members shall decide if a conflict exists. If a Board member discloses an interest and the Board or one of its committees determines a conflict of interest exists, the following procedures shall be followed in regard to the transaction involving the conflict: a. The Interested Board member shall abstain from voting on the matter in which the conflict of interest exists. b. The Board President or Committee Chairperson may, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the Board of Directors or appropriate committee shall determine whether the Foundation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible, the Board of Directors or appropriate committee shall determine by a majority vote of the disinterested Board Members whether the transaction or arrangement involving the conflict of interest is just and reasonable and in the Foundation's best interest. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FOUNDATIONS OFFICE. PART I, LINE 15 & PART IX, LINES 5 - 10 EMPLOYEE COMPENSATION & BENEFITS OFFICERS AND INDIVIDUALS WORKING AT MODESTO JUNIOR COLLEGE FOUNDATION ARE EMPLOYEES OF YOSEMITE COMMUNITY COLLEGE DISTRICT. AS SUCH, PAYMENTS MADE TO THE YOSEMITE COMMUNITY COLLEGE DISTRICT FOR THE FILING ORGANIZATION'S WORKFORCE ARE SHOWN ON PART IX, LINE 24A AS A REIMBURSEMENT.