Central Piedmont Community College Foundation Inc in Charlotte, North Carolina (NC)

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Central Piedmont Community College Foundation Inc
Employer Identification Number (EIN)560890420
Name of OrganizationCentral Piedmont Community College Foundation Inc
AddressPO BOX 35009, Charlotte, NC 28235-5009
ActivitiesGifts, grants, or loans to other organizations
SubsectionCharitable Organization
Ruling Date11/1968
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$10,000,000 to $49,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$38,531,943
Amount of Income$7,853,389
Form 990 Revenue Amount$4,855,086
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Single Organization Support


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Amount of income in 2012: $7,853,389
Central Piedmont Community College Foundation Inc: 

 $7,853,389
Other organizations performing similar types of work: 

 $6,316,681

Assets in 2012: $38,531,943
This organization: 

 $38,531,943
Other organizations performing similar types of work: 

 $21,924,426

Expenses in 2007: $4,441,251
This organization: 

 $4,441,251
Other organizations performing similar types of work: 

 $2,919,811

Income to expenses ratio in 2007: 1.1
Central Piedmont Community College Foundation Inc: 

 1.1
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 77.5%
This organization: 

 77.5%
Other organizations performing similar types of work: 

 84.4%

Number of employees in 2007: 9
This organization: 

 9
Other organizations performing similar types of work: 

 19

Employees paid over $50,000 in 2007: 0.0%
Central Piedmont Community College Foundation Inc: 

 0.0%
Other organizations performing similar types of work: 

 16.7%

Grants share in income in 2007: 77.7%
This organization: 

 77.7%
Other organizations performing similar types of work: 

 53.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022004200520062007
Total revenue$3,281,782$5,609,258$1,206,671$4,410,850$6,847,752$6,172,502$4,950,954
Contributions, gifts, grants, and similar amounts received$1,953,413$5,175,211$1,374,181$4,084,512$6,393,549$5,482,462$3,849,303
Contributions to donor advised funds$0$0
Direct public support$1,953,413$5,175,211$1,374,181$4,084,512$6,393,549$5,482,462$3,849,303
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$3,000$17,600$12,700$7,770$0$0
Membership dues and assessments$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0$10,165$62,398$37,209
Dividends and interest from securities$491,398$378,874$293,763$348,150$456,807$584,854$869,174
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$621,434$8,869$-510,065$7,750$-4,359$18,330$122,421
Gross amount from sales of assets other than inventory$5,648,430$900,689$17,928,187$922,756$2,908,015$3,104,444$2,127,936
Less: cost or other basis and sales expenses$5,026,996$891,820$18,438,252$915,006$2,912,374$3,086,114$2,005,515
Net income or (loss) from special events and activities$0$-1,136$-5,212$-90,049$-40,001$20,558$72,847
Gross revenue$0$18,945$14,305$23,707$40,050$138,500$216,737
Less: direct expenses other than fundraising expenses$0$20,081$19,517$113,756$80,051$117,942$143,890
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$215,537$44,440$36,404$47,787$23,821$3,900$0
Total expenses$2,050,089$2,130,540$1,765,624$2,341,521$3,575,341$3,131,749$4,441,251
Program services$1,138,633$1,558,040$1,075,745$1,811,036$2,753,468$2,487,981$3,443,788
Management and general$877,205$534,280$515,431$254,913$392,512$336,153$533,728
Fundraising$34,251$38,220$174,448$275,572$429,361$307,615$463,735
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$13,057,906$15,372,990$15,467,227$21,692,342$25,940,118$31,393,715$28,906,446
Excess or (deficit) for the year$1,231,693$3,478,718$-558,953$2,069,329$3,272,411$3,040,753$509,703
Net assets or fund balances at beginning of year$12,362,808$13,057,906$15,372,990$18,944,909$21,692,342$25,940,118$31,393,715
Other changes in net assets or fund balances$-536,595$-1,163,634$653,190$678,104$975,365$2,412,844$-2,996,972
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$4,441,251$3,443,788$533,728$463,735
Grants paid from donor advised funds$0
Other grants and allocations$3,443,788
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$28,590$0$28,590$0
Legal fees$637$0$637$0
Supplies$2,000$0$2,000$0
Telephone$0$0$0$0
Postage and shipping$625$0$251$374
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$1,237$0$1,237$0
Other expenses not covered above$964,374$0$501,013$463,361
Balance Sheets
2000200120022004200520062007
Total assets$13,061,088$15,751,770$15,767,771$22,064,581$26,597,527$32,403,630$30,333,918
Cash - non-interest-bearing$863,690$1,400,416$176,322$331,455$339,926$2,283,518$262,215
Savings and temporary cash investments$0$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$1,403,951$4,408,590$3,166,973$5,316,338$8,328,368$7,642,312$7,192,654
Grants receivable$300,000$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$10,461,644$9,921,880$12,401,249$16,408,073$17,925,529$22,159,533$22,640,167
Investments - land, buildings, and equipment less accumulated depreciation$0$0$15,000$0$0$0$0
Investments - other$0$0$0$0$0$306,006$211,970
Land, buildings, and equipment less accumulated depreciation$25,844$15,805$4,679$5,349$3,704$2,299$1,063
Other assets, including program-related investments$5,959$5,079$3,548$3,366$0$9,962$25,849
Total liabilities$3,182$378,780$300,544$372,239$657,409$1,009,915$1,427,472
Accounts payable and accrued expenses$3,182$91,753$81,935$61,158$101,460$21,260$21,477
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$0$287,027$218,609$311,081$555,949$988,655$1,405,995
Total liabilities and net assets/fund balances$13,061,088$15,751,770$15,767,771$22,064,581$26,597,527$32,403,630$30,333,918
Total net assets or fund balances$13,057,906$15,372,990$15,467,227$21,692,342$25,940,118$31,393,715$28,906,446
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022004200520062007
Total revenue$3,281,782$5,609,258$1,206,671$4,410,850$6,847,752$6,172,502$4,950,954
Total revenue, gains, and other support per audited financial statements$2,745,187$4,726,254$2,019,846$5,202,710$7,903,168$8,703,288$1,976,726
Other expenses$-536,595$-883,004$813,175$791,860$1,055,416$2,530,786$-2,853,082
Net unrealized gains on investments$-536,595$-903,085$793,658$678,104$975,365$2,412,844$-2,996,972
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$20,081$19,517$113,756$80,051$117,942$143,890
Other revenue$0$0$0$0$0$0$121,146
Investment expenses$0$0$0$0$0$0$121,146
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022004200520062007
Total expenses$2,050,089$2,130,540$1,765,624$2,341,521$3,575,341$3,131,749$4,441,251
Total expenses and losses per audited financial statements$2,050,089$2,150,621$1,785,141$2,455,277$3,655,392$3,249,691$4,463,995
Other revenue$0$20,081$19,517$113,756$80,051$117,942$143,890
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$20,081$19,517$113,756$80,051$117,942$143,890
Other expenses$0$0$0$0$0$0$121,146
Investment expenses$0$0$0$0$0$0$121,146
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings37
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20069
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$1,101,651$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$37,209$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$869,174$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$122,421$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$72,847$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization operated for the benefit of a college or university
Support Schedule
1999200020012003200420052006
Total$1,846,322$3,114,083$2,916,711$2,385,797$3,932,217$3,920,132$6,958,170
Gifts, grants, and contributions received$1,268,713$2,410,431$2,470,572$2,006,703$3,499,873$3,381,519$6,168,518
Membership fees received$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$66,385$52,422$84,194$47,820$138,500
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$408,298$488,115$379,754$326,672$348,150$466,972$647,252
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$169,311$215,537$0$0$0$23,821$3,900
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$4,855,086
Contributions, Gifts, Grants and Other Similar Amounts$4,082,784
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$673,369
Income from investment of tax-exempt bond proceeds$0
Royalties$57,523
Net rental income$258,400
Gross rents (Real / Personal)$258,400 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$258,400 / $0
Net loss from sales of assets other than inventory$-168,357
Gross amount from sales of assets other than inventory (Securities / Other)$2,746,264 / $0
Less: cost or other basis and sales expenses (Securities / Other)$2,914,621 / $0
Gain or (loss) (Securities / Other)$-168,357 / $0
Net loss from fundraising events$-48,633
Gross income from fundraising events$35,049
Less: direct expenses$83,682
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$5,403,892
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$0
Payroll taxes$0
Professional fundraising services$0
Other$5,403,892
Balance Sheet (for 2012)
Total assets$38,531,943
Total liabilities$3,724,253
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$2,341,709
Unsecured notes and loans payable to unrelated third parties$0
Other$1,382,544
Total net assets or fund balances$34,807,690
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2012)
2008 - 2012 Total
Total Support$28,936,722
Gifts, grants, contributions, and membership fees received$25,047,062
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$3,889,660
Gross receipts from related activities, etc.$392,759
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Alaska1
Alabama13
Arkansas8
Arizona6
California79
Colorado11
Connecticut7
District of Columbia6
Delaware5
Florida38
Georgia18
Hawaii3
Iowa15
Idaho6
Illinois29
Indiana13
Kansas16
Kentucky17
Louisiana12
Massachusetts19
Maryland10
Maine2
Michigan15
Minnesota17
Missouri7
Mississippi4
Montana5
North Carolina27
North Dakota4
Nebraska5
New Hampshire2
New Jersey12
New Mexico6
Nevada2
New York42
Ohio34
Oklahoma12
Oregon7
Pennsylvania21
Rhode Island6
South Carolina8
South Dakota2
Tennessee8
Texas53
Utah4
Virginia29
Washington10
Wisconsin19
West Virginia6
Wyoming2
International3
Total706

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