2025-05-14T20:56:20-05:00 2024-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-07-01 770443565 FRESNO STATE PROGRAMS FOR CHILDREN INC FRES 5592780800 2771 EAST SHAW AVE FRESNO CA 93710 NICOLE LANE TREASURER 5592780800 2025-05-14 1 1 QI WEN LIANG P01270238 4159561500 2025-05-14 2023 2025-03-06 01:10:19Z NICOLE LANE 2771 EAST SHAW AVE FRESNO CA 93710 3239638 0 X HTTPS://ACADEMICS.FRESNOSTATE.EDU/PFC/INDEX.HTML X 1996 CA TO PROVIDE CHILD CARE SERVICES AT CALIFORNIA STATE UNIVERSITY, FRESNO FOR COLLEGE STUDENTS, FACULTY, STAFF, AND LOCAL COMMUNITY MEMBERS. 7 1 41 0 31200 13184 1972985 2152650 936666 990483 28657 96505 29328 0 2967636 3239638 0 0 0 0 1865645 2005858 0 0 0 304197 471581 2169842 2477439 797794 762199 3434933 4398701 439701 641270 2995232 3757431 X 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 0 0 2324299 0 959283 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. 2324299 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 41 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X NICOLE LANE 5592780800 2771 EAST SHAW AVE FRESNO CA 93710 DEBORAH S ADISHIAN-ASTONE TREASURER 5.00 40.00 X X 0 317292 144661 DR RANDY YERRICK CHAIRMAN (THRU 12/23) 5.00 40.00 X X 0 197418 98159 DR SERGIO LA PORTA CHAIRMAN (AS OF 1/24) 5.00 40.00 X X 0 190116 101974 DR MONICA BILLEN VICE CHAIR 5.00 40.00 X X 0 97486 66229 DR JESSICA MCKENZIE SECRETARY 5.00 40.00 X X 0 95017 65551 DR RUBY SANGHA-RICO DIRECTOR 5.00 40.00 X 0 92244 63969 MEHRZAD ZARRIN DIRECTOR 5.00 0.00 X 0 0 0 DR LARISSA MERCADO-LOPEZ DIRECTOR 5.00 40.00 X 0 74642 56202 NICOLE LANE DESIGNATED TREASURER 5.00 0.00 X 0 0 0 0 1064215 596745 0 0 1 0 0 31560 1984383 136707 2152650 STUDENT BODY FEES 900099 695956 695956 PARENT FEES-CHILDCARE 624410 294527 263327 31200 990483 96505 96505 3239638 959283 31200 96505 1606321 1606321 10087 10087 286406 286406 103044 103044 153140 153140 1154 1154 9210 9210 FOOD SERVICES 142392 142392 INSTRUCTIONAL SUPPLIES 66404 66404 OTHER SUPPLIES 23053 23053 UBIT 7041 7041 69187 69187 2477439 2324299 153140 0 251404 394572 2594697 3287981 58021 90749 473007 549470 1778 1922 226995 152988 56026 74007 3434933 4398701 215227 203063 224474 438207 439701 641270 X 2988935 3751134 6297 6297 2995232 3757431 3434933 4398701 762199 0 X 0 1 X 1 0 X 1921804 1781047 2440285 2877863 3111933 12132932 1921804 1781047 2440285 2877863 3111933 12132932 12132932 18745 5070 3288 28657 96505 152265 6418 210 16067 14184 36879 1167 11660 24625 29328 66780 12388856 0.97930 0.98510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 1,167. 2020 AMOUNT: $ 11,660. 2021 AMOUNT: $ 24,625. 2022 AMOUNT: $ 29,328. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 226995 152988 74007 74007 X 3239638 0 3239638 0 3239638 2477439 0 2477439 0 2477439 PART X, LINE 2: 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. 0 0 0 0 0 0 0 0 0 DEBORAH S ADISHIAN-ASTONE TREASURER 0 317292 0 0 0 0 0 101533 0 43128 0 461953 0 0 DR RANDY YERRICK CHAIRMAN (THRU 12/23) 0 197418 0 0 0 0 0 63174 0 34985 0 295577 0 0 DR SERGIO LA PORTA CHAIRMAN (AS OF 1/24) 0 190116 0 0 0 0 0 60837 0 41137 0 292090 0 0 DR MONICA BILLEN VICE CHAIR 0 97486 0 0 0 0 0 30908 0 35321 0 163715 0 0 DR JESSICA MCKENZIE SECRETARY 0 95017 0 0 0 0 0 30160 0 35391 0 160568 0 0 DR RUBY SANGHA-RICO DIRECTOR 0 92244 0 0 0 0 0 29290 0 34679 0 156213 0 0 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. CALIFORNIA STATE UNIVERSITY FRESNO 5241 NORTH MAPLE AVENUE FRESNO CA 93740 946001347 UNIVERSITY CA 115 N/A N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 CALIFORNIA STATE UNIVERSITY FRESNO C 31560 AUDIT REPORT CALIFORNIA STATE UNIVERSITY FRESNO Q 387785 AUDIT REPORT