2025-02-05T12:38:27-06:00 2024-06-30 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2023-07-01 770239916 IRVINE VALLEY COLLEGE FOUNDATION IRVI 9495824500 5500 IRVINE CENTER DRIVE IRVINE CA 92618 ELISSA N ORANSKY EXECUTIVE DIRECTOR 9495824500 2025-02-05 1 1 CATHERINE L GRAY CPA P01294460 9094664410 2025-02-05 2023 2025-03-06 01:10:19Z ELISSA N ORANSKY 5500 IRVINE CENTER DRIVE IRVINE CA 92618 2337987 0 X HTTPS://WWW.IVC.EDU/FOUNDATION X 2003 CA THE IVC FOUNDATION IS COMMITTED TO RAISING FUNDS TO SUPPORT THE STUDENTS OF IRVINE VALLEY COLLEGE. 30 26 0 51 0 0 1079007 909673 30341 25634 124111 93403 4408 8114 1237867 1036824 502423 577515 0 0 13768 37109 0 0 20703 231681 230420 747872 845044 489995 191780 4872379 5399733 69324 72857 4803055 5326876 X PUBLIC EDUCATION AND COMMUNITY PARTICIPATION WITH THE SOUTH ORANGE COUNTY COMMUNITY COLLEGE DISTRICT BY RECEIVING CONTRIBUTIONS FROM THE PUBLIC, RAISING FUNDS AND MAKING CONTRIBUTIONS TO EDUCATIONAL AND COMMUNITY PROGRAMS OF THE DISTRICT AND BY DEVELOPING, CONDUCTING AND FINANCING PROGRAM PROJECTS DESIGNED TO BENEFIT THE STUDENTS ENROLLED AT IRVINE VALLEY COLLEGE. 0 0 754331 577515 25634 IRVINE VALLEY COLLEGE FOUNDATION HELPS TO CULTIVATE RESOURCES TO PROVIDE ACCESS TO AN EXCEPTIONAL EDUCATION AND A CARING CAMPUS COMMUNITY. IRVINE VALLEY COLLEGE FOUNDATION ASSISTS IN CAMPUS-WIDE EDUCATIONAL PROGRAMS. VARIOUS CAMPUS GROUPS PROVIDED FINANCIAL SUPPORT AND SUPPORT SERVICES TO STUDENTS TO AUGMENT THE SCHOOL CURRICULUM. 754331 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 26 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CONNIE CAVANAUGH 9495824500 28000 MARGUERITE PARKWAY MISSION VIEJO CA 92692 ACE CAGUIOA COLLEGE REP - CLASSIFIED SENATE 1.00 39.00 X 0 97395 26158 ALEXANDER J MERTON DIRECTOR 1.00 X 0 0 0 ANOUK GOROKHOVSKY DIRECTOR 1.00 X 0 0 0 ARIC STEINBERG DIRECTOR (OCT - JUNE) 1.00 X 0 0 0 ARIE SHEN 2ND VICE PRESIDENT 1.00 X X 0 0 0 ASIN SHAH DIRECTOR 1.00 X 0 0 0 BARBARA JAY BOARD OF TRUSTEE 1.00 39.00 X 0 9974 26158 BILL HEWITT DIRECTOR 1.00 X 0 0 0 BRIAN ARNOLD DIRECTOR (SEPT - JUNE) 1.00 X 0 0 0 BRIAN BRENNER DIRECTOR 1.00 X 0 0 0 CARA STEWART DIRECTOR (DEC - JUNE) 1.00 X 0 0 0 DAMIEN HOWARD 1ST VICE PRESIDENT 1.00 X X 0 0 0 DIEGO VICTORIA COLLEGE REP - ASIVC PRESIDENT 1.00 39.00 X 0 6050 0 ERIC JOHNSON DIRECTOR 1.00 X 0 0 0 ERIC LEE DIRECTOR 1.00 X 0 0 0 JOHN HERNANDEZ COLLEGE PRESIDENT 1.00 39.00 X 0 287462 26158 KAREN MORAN TREASURER 1.00 X X 0 0 0 KATHERINE SCHMEIDLER COLLEGE REP - ACADEMIC SENATE 1.00 39.00 X 0 183249 26158 KEVIN JOHNSON SECRETARY 1.00 X X 0 0 0 MICHAEL DRENNEN PRESIDENT 1.00 X X 0 0 0 MIKE DEPAUL DIRECTOR 1.00 X 0 0 0 RICH HAUSCHILD DIRECTOR 1.00 X 0 0 0 ROBERT KNOWLES DIRECTOR 1.00 X 0 0 0 ROSA PRADA DIRECTOR OF EOPS 1.00 39.00 X 0 148869 26158 SANDEEP PANDYA DIRECTOR (SEPT - JUNE) 1.00 X 0 0 0 STEPHEN ROCHFORD DIRECTOR (JULY - FEB) 1.00 X 0 0 0 SUSAN DRUMMY DIRECTOR 1.00 X 0 0 0 SYLVIA LEE DIRECTOR 1.00 X 0 0 0 TAMMY LIVINGSTONE DIRECTOR (JULY - FEB) 1.00 X 0 0 0 WILLIAM CROSBY DIRECTOR 1.00 X 0 0 0 ELISSA ORANSKY EXECUTIVE DIRECTOR 40.00 X 0 218739 26158 KAREN ORLANDO DIRECTOR OF ANNUAL GIVING 1.00 39.00 X 0 159622 26158 0 1111360 183106 0 0 1 0 0 94623 815050 28354 909673 CAMPUS PROGRAM 900099 25634 25634 25634 118734 118734 1183971 1209302 -25331 -25331 -25331 99975 94623 91861 8114 8114 1036824 25634 0 101517 28354 28354 549161 549161 37109 26280 5682 5147 13388 13388 23854 16246 7608 9276 256 9020 36480 29360 7120 PROGRAM EXPENSES 80451 74525 5926 OTHER EXPENSE 38885 21245 17640 FUNDRAISING 15556 15556 EQUIPMENT 6984 6984 5546 1920 3626 845044 754331 70010 20703 136467 187921 170533 171956 13315 19764 11196 0 4106599 4556563 434269 463529 4872379 5399733 27648 25427 41676 47430 69324 72857 X 1289207 1394080 3513848 3932796 4803055 5326876 4872379 5399733 X 191780 302781 29260 X 0 1 X 1 0 X X 1 SOUTH ORANGE COUNTY COMMUNITY COLLEGE 952479872 6 1 577515 0 1 577515 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2864004 280135 256682 117086 3283735 2385486 409383 155849 86714 2864004 2565030 283669 -361143 102070 2385486 2010268 294523 325301 65062 2565030 1756682 345086 32457 123957 2010268 0.96680 0.03320 1 0 0 BENEFICAL INTEREST IN CCS ENDOWMENT 463529 463529 PASS-THROUGH SCHOLARSHIP PAYABLE 47430 47430 X 2462576 302781 1015238 121121 1439140 1023436 13388 13388 1036824 1938755 1015238 91861 1107099 831656 13388 13388 845044 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: SPECIAL EVENTS-DIRECT EXPENSE 91,861. CHANGES IN BENEFIT INTEREST 29,260. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS-DIRECT EXPENSE 91,861. CELEBRATING EXCELLENCE 194598 94623 99975 16050 66143 650 9018 194598 94623 99975 16050 66143 650 9018 91861 8114 1 SOUTH ORANGE COUNTY COMMUNITY COLLEGE DISTRICT 28000 MARGUERITE PARKWAY MISSION VIEJO CA 92692 952479872 COLLEGE DISTRICT GOV 0 28354 FAIR MARKET VALUE SCHOOL EQUIPMENT AND SUPPLIES EDUCATION PROGRAMS SCHOLARSHIPS FOR IVC STUDENTS 618 549161 FMV PART I, LINE 2: STUDENTS APPLY TO RECEIVE SCHOLARSHIPS. THE FOUNDATION MONITORS THE FUNDS TO ENSURE THAT THEY ARE BEING SPENT ACCORDING TO DONOR INTENT. X 0 0 0 0 0 0 0 0 0 JOHN HERNANDEZ COLLEGE PRESIDENT 0 287462 0 0 0 0 0 0 0 26158 0 313620 0 0 ELISSA ORANSKY EXECUTIVE DIRECTOR 0 218739 0 0 0 0 0 0 0 26158 0 244897 0 0 KATHERINE SCHMEIDLER COLLEGE REP - ACADEMIC SENATE 0 183249 0 0 0 0 0 0 0 26158 0 209407 0 0 KAREN ORLANDO DIRECTOR OF ANNUAL GIVING 0 159622 0 0 0 0 0 0 0 26158 0 185780 0 0 ROSA PRADA DIRECTOR OF EOPS 0 148869 0 0 0 0 0 0 0 26158 0 175027 0 0 X 2093 FAIR MARKET VALUE X FURNITURE 2 16400 FAIR MARKET VALUE X FOOD AND KITCHEN ITEMS 6 6547 FAIR MARKET VALUE X MUSCIAL INSTRUMENT ITEMS 2 2072 FAIR MARKET VALUE X EQUIPMENT 3 1242 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE NUMBER REPRESENTS THE NUMBER OF DONORS. FORM 990, PART VI, SECTION A, LINE 2 ERIC AND SYLVIA LEE ARE MARRIED FORM 990, PART VI, SECTION B, LINE 11B THE 990 TAX RETURN IS REVIEWED BY THE FOUNDATION BOARD FINANCE CHAIR, FOUNDATION DIRECTOR, FOUNDATION ACCOUNTANT AND DISTRICT INTERNAL AUDITOR; ALL REVIEW THE 990 AND MAKE RECOMMENDED CHANGES TO THE FOUNDATION DIRECTOR. THE FINAL FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF GOVERNORS. 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. CONFLICT OF INTEREST FORMS ARE SIGNED AND REVIEWED ANNUALLY. ANY DISCLOSURES WHICH GIVES RISE TO CONFLICT OF INTEREST IS FURTHER INVESTIGATED. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORTS FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAD FAILED TO DISCLOSE THE POTENTIAL CONFLICT. THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY SOUTH ORANGE COUNTY COLLEGE DISTRICT'S BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST, AND ARE AVAILABLE ONLINE AT HTTPS://WWW.IVC.EDU/FOUNDATION. FORM 990, PART XI, LINE 9: CHANGES IN BENEFIT INTEREST 29,260. SOUTH ORANGE COUNTY COMMUNITY COLLEGE 28000 MARGUERITE PARKWAY MISSION VIEJO CA 92692 952479872 COLLEGE DISTRICT PROVIDING HIGHER EDUCATION CA 170(B)(1)(A) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 SOUTH ORANGE COUNTY COMMUNITY COLLEGE DISTRICT O 1004105 DONATED SERVICES