OVERVIEW

Grossmont-Cuyamaca Community College District Auxiliary

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, 2004the 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 PayChex 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 125 active, separate funds being administered for FGCC.  All funds of FGCC are accounted separately from the GCCCD Auxiliary and are maintained in a separate bank account with Chase Bank.

Board of Directors
Per the Auxiliary’s Bylaws, there are seven members of the Board of Directors:

  - Chancellor of Grossmont-Cuyamaca Community College District
  - President of Grossmont College
  - President of Cuyamaca College
  - Vice-Chancellor of Business Services, Grossmont-Cuyamaca 
    Community College District
  - Vice-Chancellor of Human Resources, Grossmont-Cuyamaca
    Community College District
  - Two officers of the Board of Directors of the Foundation for 
    Grossmont and Cuyamaca Colleges (FGCC), appointed by the 
    FGCC Board of Directors

A list of current officers and other board members is provided on the website of the GCCCD Auxiliary:  www.gcccd.edu/auxiliary

Director
Since its activation in January 2002, the Director of the GCCCD Auxiliary has been Stan Schroeder.

Offices
The 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, the Welcome Back center in Bonita, and several other locations in San Diego County.

Staffing
The Auxiliary currently has 113 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 Auxiliary’s expenses per year were:

10-26-12