Why does CCA need a foundation?
CCA receives funds from the State of California, but the amounts are insufficient to pay for the exemplary classroom instruction and numerous special programs that are the reason so many students choose to attend CCA. The Foundation’s role is to raise funds to bridge that gap to support the expansive curriculum and enriching educational and athletic programs available to CCA students.
Why a single school foundation?
SDUHSD is a district of choice, with each of the four comprehensive high schools designed to be unique in curriculum, schedules, extracurriculars, cultures, and priorities. Each school works within the parameters of school site and Foundation budgets to meet the varied and independent needs of their own unique student body.
Who is part of CCAF?
The CCAF Board of Directors are CCA parent volunteers. The operations of CCAF are managed by board members, supported by four part-time staff members. Outside professional services such as auditing and taxes are contracted as needed.
Where does the CCAF funding come from?
The CCAF funding comes from donations, grants, fundraising events, and earned income. Earned income is revenue primarily generated through camps, clinics, and facilities management.
Who decides how the money is spent?
CCA educators decide how the money is spent, consistent with CCAF board direction, and in alignment with the mission, vision, and values of CCA and the Foundation. Funding requests are submitted by teachers, which requests must be approved by the department head and the CCA principal. The CCAF board authorizes the disbursement of funds and CCAF secures the best price for the item or service.
Can donations be designated?
In 2006, the Foundation adopted a policy allowing the designation of donations directly to a program of the donor’s choice within one of the three designated-donation disciplines – Athletics, Envision, or STEM. These “restricted” donations can be used only for the designated program. For each designated, or restricted, donation, 75% is allotted to the specific team, club, or program, and the remaining 25% goes into a general fund for that discipline. For example, if a family donates $100 to Girls Volleyball, $75 goes to Girls Volleyball and $25 goes to the Athletics general fund. This $25 then can be used in such a way that benefits all athletics programs, such as for equipment or facilities that can be used by more than one team. In the past, monies from the Athletics general fund were used to purchase equipment such as an ultrasound and electrotherapy machine and a VeoTech camera and subscription. The 75%/25% structure provides equity among programs – no single program or team should be responsible for the whole cost of significant, burdensome, or unanticipated expenses.
The general fund in each of the three designated categories – Athletics, Envision, and STEM – is used primarily for:
- Shared expenses that would be difficult to allocate to sub-categories, such as upgrades in shared facilities and shared supplies and equipment.
- Large, one-time expenses that benefit more than a single sub-account.
- Large, one-time expenses that previously may have been funded by the district and would be burdensome for a sub-account to fund alone.
The use of the monies in these designated general funds for expenses is determined as a collaborative decision between the school and the Foundation.
How are the Unrestricted Ravens (General) Funds used?
Some examples of spending from these funds include:
- Carpet replacement in the Gym and Proscenium
- Upgrade to innovative classroom furniture throughout the school
- New Proscenium sound system
- Purchase and installation of lunch tables throughout the school
- PALS and Community Days, and school-wide social-emotional learning programs
How are Management and Administrative Expenses (M&A) allocated?
The management fees are calculated based on the percentage of revenue brought in by any program or team and taking into account the amount of CCAF resources and money expended on behalf of that program or team. Examples of M&A expenses include insurance, software, credit card processing fees, office supplies, office equipment, professional expenses, and administrative payroll. Management and Administrative expenses are typically 9% to 11% of revenue.
Is CCAF Trustworthy?
CCAF follows all state and federal laws. The Internal Revenue Service, under IRC Section 501(c)(3), regulates compliance on record-keeping, reporting, and disclosures. Organizations must comply with federal tax law to maintain tax-exempt status and avoid penalties. CCAF’s IRS filings are prepared and submitted by our independent CPA firm.
CCAF has earned Guidestar’s Platinum ranking (their highest level), which rates transparency and efficiency of nonprofits through a set of predefined metrics to help guide individuals in choosing recipients of charitable giving.
Is CCAF audited?
CCAF is audited by an independent, outside certified public accountant annually, and has been since 2016. Audit reports are published and available online on our website.