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About the Grossmont-Cuyamaca Community College District Auxiliary

For information about the Foundation for Grossmont & Cuyamaca Colleges, please visit: foundation.gcccd.edu

Below is information about the former Auxiliary organization:  

The Grossmont-Cuyamaca Community College District Auxiliary (GCCCD Auxiliary) was activated in January 2002.  Prior to that, the Auxiliary filed Articles of Incorporation with the State of California and requested a Tax I.D. (EIN) number from the IRS.  The IRS issued an initial determination letter dated January 17, 2001 indicating that the Auxiliary was classified as a 501(c)(3) entity.  On October 18, 2004 the IRS issued the final letter of determination affirming that the Auxiliary was a non-profit 501(c)(3) organization.

The Grossmont-Cuyamaca Community College District Auxiliary (GCCCD Auxiliary) was activated in January 2002.  Prior to that, the Auxiliary filed Articles of Incorporation with the State of California and requested a Tax I.D. (EIN) number from the IRS.  The IRS issued an initial determination letter dated January 17, 2001 indicating that the Auxiliary was classified as a 501(c)(3) entity.  On October 18, 2004 the IRS issued the final letter of determination affirming that the Auxiliary was a non-profit 501(c)(3) organization.

Mission of the GCCCD Auxiliary

The GCCCD Auxiliary serves the colleges and the Grossmont-Cuyamaca Community College District by supporting the implementation of grants and contracts, including jointly seeking new external funding for college programs and activities.  The GCCCD Auxiliary offers a flexible vehicle for the colleges and the district to administer grants and contracts. 

Relationship with GCCCD

The GCCCD Auxiliary was created as an “auxiliary organization” of the Grossmont-Cuyamaca Community College District (GCCCD), per section 72672 of the California Education Code.  As such, GCCCD and the Auxiliary executed a Master Agreement describing the roles and responsibilities of each entity.  One of the requirements of this agreement is that the GCCCD Auxiliary provide an annual activities report to the GCCCD Governing Board describing the functions and activities of the Auxiliary, including a report on the results of the annual independent audit.

Financial Activities

The Auxiliary employs a full-time accountant to process all financial transactions, including accounts payable, tracking accounts receivable, preparation of paychecks, allocation of benefit costs, tracking employee leave balances, preparation of annual 990 form to the IRS, and all other financial matters.  The ADP payroll system is used for payroll processing, including preparation of paychecks.  The IFAS Classic computerized accounting system is used to record all financial transactions (revenue and expenditures) by fund and by object code.  There are currently approximately 90 active, separate funds in the Auxiliary.  There are additional funds administered on behalf of the Foundation for Grossmont and Cuyamaca Colleges.  All funds of the GCCCD Auxiliary are accounted separately from GCCCD and are maintained in a separate bank account with Chase Bank.

For approximately thirty-three funds, a monthly invoice is prepared based on expenditures through the end of the month.  The invoice is sent to the funding source.  Such invoices generate a significant portion of the revenue to the Auxiliary.  Most of the other revenue is from private foundations, many of which provide a check upon execution of a program agreement.

In 2011 the GCCCD Auxiliary became the fiscal agent for the newly created Foundation for Grossmont and Cuyamaca Colleges (FGCC).  FGCC was created by merging the foundations that previously supported Grossmont College and Cuyamaca College.  The GCCCD Auxiliary administers bank deposits, check-writing, and related financial activities for FGCC. There are currently approximately 100 active, separate funds being administered for FGCC.

Offices

The executive director and the accounting staff work in an office on the campus of Grossmont College.  Employees of the Auxiliary are currently assigned to offices at Grossmont College, Cuyamaca College, and several other locations in San Diego County.

Staffing

The Auxiliary currently has 144 employees; 43 full-time (over 20 hours per week) and the balance hourly.

Contracts

The Auxiliary is funded via the “indirect” rates on the grants/contracts it administers.  These rates are typically 4% or 8%, depending on the funding source.  Some funding sources allow higher rates.  The following table shows Auxiliary’s expenses per year.

Auxiliary’s expenses per year

Fiscal Year Ending June 30

Expenses in Fiscal Year

2002

$58,912

2003

$1,206,040

2004

$1,802,801

2005

$2,381,655

2006

$3,729,571

2007

$6,216,541

2008

$7,585,273

2009

$7,015,932

2010

$8,283,983

2011

$7,516,778

2012

$7,804,196

2013

$6,472,126

Total

$60,073,808



Last Updated: 09/20/2016
  • GCCCD
  • Grossmont
  • Cuyamaca
A Member of the Grossmont-Cuyamaca Community College District