FRESNO STATE PROGRAMS FOR CHILDREN INC: Form 990, tax year 2023
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- Organization
- FRESNO STATE PROGRAMS FOR CHILDREN INC (EIN 77-0443565)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202531349349313573
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T20:56:20-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SECOND STREET SUITE 900 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770443565 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRESNO STATE PROGRAMS FOR CHILDREN INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRES | BusinessNameControlTxt |
| Phone | 5592780800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2771 EAST SHAW AVE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93710 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NICOLE LANE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5592780800 | PhoneNum |
| Signature | 2025-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | QI WEN LIANG | PreparerPersonNm |
| PTIN | P01270238 | PTIN |
| Phone | 4159561500 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NICOLE LANE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2771 EAST SHAW AVE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93710 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,239,638 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://ACADEMICS.FRESNOSTATE.EDU/PFC/INDEX.HTML | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE CHILD CARE SERVICES AT CALIFORNIA STATE UNIVERSITY, FRESNO FOR COLLEGE STUDENTS, FACULTY, STAFF, AND LOCAL COMMUNITY MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 41 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $31,200 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $13,184 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,972,985 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,152,650 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $936,666 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $990,483 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,657 | PYInvestmentIncomeAmt |
| CY Investment Income | $96,505 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,328 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,967,636 | PYTotalRevenueAmt |
| CY Total Revenue | $3,239,638 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,865,645 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,005,858 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $304,197 | PYOtherExpensesAmt |
| CY Other Expenses | $471,581 | CYOtherExpensesAmt |
| PY Total Expenses | $2,169,842 | PYTotalExpensesAmt |
| CY Total Expenses | $2,477,439 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $797,794 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $762,199 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,434,933 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,398,701 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $439,701 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $641,270 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,995,232 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,757,431 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF FRESNO STATE PROGRAMS FOR CHILDREN IS TO ASSIST FRESNO STATE STUDENTS IN ATTAINING THEIR EDUCATIONAL GOALS BY PROVIDING CHILD CARE SERVICES IN CONVENIENT AND AFFORDABLE SETTINGS THAT ARE HIGH-QUALITY, AND DEVELOPMENTALLY AND CULTURALLY APPROPRIATE; AND THAT ARE BASED ON BUILDING POSITIVE, COLLABORATIVE RELATIONSHIPS WITH CHILDREN, THEIR FAMILIES, AND ACADEMIC AND COMMUNITY PROGRAMS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,324,299 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $959,283 | RevenueAmt |
| Desc | ATTAIN THEIR EDUCATIONAL GOALS BY PROVIDING APPROPRIATE CARE FOR THEIR YOUNG CHILDREN IN A CONVENIENT AND AFFORDABLE EDUCATIONAL SETTING. WHEN OPERATING AT FULL CAPACITY FOR ALL THREE LOCATIONS, THE ORGANIZATION CAN SERVE A MAXIMUM OF 157 STUDENTS. | Desc |
| Total Program Service Expenses | $2,324,299 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 41 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NICOLE LANE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5592780800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2771 EAST SHAW AVE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93710 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DEBORAH S ADISHIAN-ASTONE | |||||||
| TREASURER | 5.00 | 40.00 | Yes (X) | Yes (X) | $0 | $317,292 | $144,661 |
| DR RANDY YERRICK | |||||||
| CHAIRMAN (THRU 12/23) | 5.00 | 40.00 | Yes (X) | Yes (X) | $0 | $197,418 | $98,159 |
| DR SERGIO LA PORTA | |||||||
| CHAIRMAN (AS OF 1/24) | 5.00 | 40.00 | Yes (X) | Yes (X) | $0 | $190,116 | $101,974 |
| DR MONICA BILLEN | |||||||
| VICE CHAIR | 5.00 | 40.00 | Yes (X) | Yes (X) | $0 | $97,486 | $66,229 |
| DR JESSICA MCKENZIE | |||||||
| SECRETARY | 5.00 | 40.00 | Yes (X) | Yes (X) | $0 | $95,017 | $65,551 |
| DR RUBY SANGHA-RICO | |||||||
| DIRECTOR | 5.00 | 40.00 | Yes (X) | $0 | $92,244 | $63,969 | |
| MEHRZAD ZARRIN | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DR LARISSA MERCADO-LOPEZ | |||||||
| DIRECTOR | 5.00 | 40.00 | Yes (X) | $0 | $74,642 | $56,202 | |
| NICOLE LANE | |||||||
| DESIGNATED TREASURER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,064,215 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $596,745 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $31,560 | RelatedOrganizationsAmt |
| Government Grants | $1,984,383 | GovernmentGrantsAmt |
| All Other Contributions | $136,707 | AllOtherContributionsAmt |
| Total Contributions | $2,152,650 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| STUDENT BODY FEES | 900099 | $695,956 | $695,956 | |
| PARENT FEES-CHILDCARE | 624410 | $294,527 | $263,327 | $31,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $990,483 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $96,505 | TotalRevenueColumnAmt |
| Exclusion | $96,505 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,239,638 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $959,283 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $31,200 | UnrelatedBusinessRevenueAmt |
| Exclusion | $96,505 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,606,321 | TotalAmt |
| Program Services | $1,606,321 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,087 | TotalAmt |
| Program Services | $10,087 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,406 | TotalAmt |
| Program Services | $286,406 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,044 | TotalAmt |
| Program Services | $103,044 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,140 | TotalAmt |
| Management And General | $153,140 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,154 | TotalAmt |
| Program Services | $1,154 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,210 | TotalAmt |
| Program Services | $9,210 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FOOD SERVICES | $142,392 | $142,392 |
| INSTRUCTIONAL SUPPLIES | $66,404 | $66,404 |
| OTHER SUPPLIES | $23,053 | $23,053 |
| UBIT | $7,041 | $7,041 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,187 | TotalAmt |
| Program Services | $69,187 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,477,439 | TotalAmt |
| Program Services | $2,324,299 | ProgramServicesAmt |
| Management And General | $153,140 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,404 | BOYAmt |
| EOY | $394,572 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,594,697 | BOYAmt |
| EOY | $3,287,981 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,021 | BOYAmt |
| EOY | $90,749 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $473,007 | BOYAmt |
| EOY | $549,470 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,778 | BOYAmt |
| EOY | $1,922 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $226,995 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $152,988 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,026 | BOYAmt |
| EOY | $74,007 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,434,933 | BOYAmt |
| EOY | $4,398,701 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,227 | BOYAmt |
| EOY | $203,063 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,474 | BOYAmt |
| EOY | $438,207 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,701 | BOYAmt |
| EOY | $641,270 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,988,935 | BOYAmt |
| EOY | $3,751,134 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,297 | BOYAmt |
| EOY | $6,297 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,995,232 | BOYAmt |
| EOY | $3,757,431 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,434,933 | BOYAmt |
| EOY | $4,398,701 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $762,199 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,921,804 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,781,047 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,440,285 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,877,863 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,111,933 | CurrentTaxYearAmt |
| Total | $12,132,932 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,921,804 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,781,047 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,440,285 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,877,863 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,111,933 | CurrentTaxYearAmt |
| Total | $12,132,932 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $12,132,932 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,745 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,070 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,288 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,657 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $96,505 | CurrentTaxYearAmt |
| Total | $152,265 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,418 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $210 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $16,067 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,184 | CurrentTaxYearAmt |
| Total | $36,879 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,167 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,625 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,328 | CurrentTaxYearMinus1YearAmt |
| Total | $66,780 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,388,856 | TotalSupportAmt |
| Public Support CY170 | 0.97930 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98510 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS - 2019 AMOUNT: $ 1,167. 2020 AMOUNT: $ 11,660. 2021 AMOUNT: $ 24,625. 2022 AMOUNT: $ 29,328. 2023 AMOUNT: $ 0. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $226,995 | OtherCostOrOtherBasisAmt |
| Depreciation | $152,988 | DepreciationAmt |
| Book Value | $74,007 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $74,007 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,239,638 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,239,638 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,239,638 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,477,439 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,477,439 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,477,439 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PROGRAMS FOR CHILDREN IS EXEMPT FROM FEDERAL AND STATE OF CALIFORNIA INCOME TAX UNDER IRC SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. PROGRAMS FOR CHILDREN HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. PROGRAMS FOR CHILDREN HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURES GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DEBORAH S ADISHIAN-ASTONE | ||||||||||||||
| TREASURER | $0 | $317,292 | $0 | $0 | $0 | $0 | $0 | $101,533 | $0 | $43,128 | $0 | $461,953 | $0 | $0 |
| DR RANDY YERRICK | ||||||||||||||
| CHAIRMAN (THRU 12/23) | $0 | $197,418 | $0 | $0 | $0 | $0 | $0 | $63,174 | $0 | $34,985 | $0 | $295,577 | $0 | $0 |
| DR SERGIO LA PORTA | ||||||||||||||
| CHAIRMAN (AS OF 1/24) | $0 | $190,116 | $0 | $0 | $0 | $0 | $0 | $60,837 | $0 | $41,137 | $0 | $292,090 | $0 | $0 |
| DR MONICA BILLEN | ||||||||||||||
| VICE CHAIR | $0 | $97,486 | $0 | $0 | $0 | $0 | $0 | $30,908 | $0 | $35,321 | $0 | $163,715 | $0 | $0 |
| DR JESSICA MCKENZIE | ||||||||||||||
| SECRETARY | $0 | $95,017 | $0 | $0 | $0 | $0 | $0 | $30,160 | $0 | $35,391 | $0 | $160,568 | $0 | $0 |
| DR RUBY SANGHA-RICO | ||||||||||||||
| DIRECTOR | $0 | $92,244 | $0 | $0 | $0 | $0 | $0 | $29,290 | $0 | $34,679 | $0 | $156,213 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | EXECUTIVE DIRECTOR OF AUXILIARY SERVICES AND AUXILIARY ACCOUNTING MANAGER WILL REVIEW AND APPROVE THE ORGANIZATION'S DRAFT FROM 990. ANY COMMENTS OR CHANGES WILL THEN BE FORWARDED TO THE ORGANIZATION'S EXTERNAL AUDITOR TO REVISE THE FORM, IF NECESSARY, THE FINAL REPORT WILL THEN BE REVIEWED WITH THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CODE OF CONDUCT POLICY IS ADHERED TO, AND CONFLICT OF INTEREST FORMS ARE COMPLETED ANNUALLY BY ALL BOARD MEMBERS, OFFICERS, REPRESENTATIVES, COMMITTEES, AFFILIATES OF PFC, AND EMPLOYEES. THESE FORMS INCLUDE BOTH THE POLICY AND THE EDUCATION CODE. IN THE EVENT THAT A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ARISES, A REVIEW AND DISCUSSION WILL BE CONDUCTED BY THE BOARD OR COMMITTEE TO DETERMINE THE MOST APPROPRIATE COURSE OF ACTION. IF A CONFLICT IS DISCOVERED, THE INTERESTED PERSON SHALL LEAVE THE ROOM. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES OF THE ORGANIZATION ARE REVIEWED AND APPROVED BY THE UNIVERSITY. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STATE UNIVERSITY FRESNO | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5241 NORTH MAPLE AVENUE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93740 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946001347 | EIN |
| Primary Activities | UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 115 | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CALIFORNIA STATE UNIVERSITY FRESNO | ||
| C | $31,560 | AUDIT REPORT |
| CALIFORNIA STATE UNIVERSITY FRESNO | ||
| Q | $387,785 | AUDIT REPORT |