2020-02-20T17:27:33-07:00 2019-06-30 990 2018-07-01 936022772 Oregon State University Foundation OREG 5417374218 4238 SW Research Way Corvallis OR 973331068 Steven Schauble Vice President & CFO 5417377499 2020-02-20 128.193.181.30 2018 2020-09-23 17:36:50Z Shawn Scoville OSU Foundation 4238 SW Research Way Corvallis OR 97333 346143974 0 X www.osufoundation.org X 1947 OR The OSU Foundation partners with Oregon State University to engage our community, inspire investment, and steward resources to enhance the university's excellence and impact. 40 40 178 40 0 0 77812026 74724577 1283534 510476 36930426 31179603 23129258 21307467 139155244 127722123 0 0 0 0 30173340 31629477 0 0 18650532 79997734 81790834 110171074 113420311 28984170 14301812 793133191 816417531 89320939 89894344 703812252 726523187 X MISSION: The OSU Foundation partners with Oregon State University to engage our community, inspire investment, and steward resources to enhance the university's excellence and impact. VISION: To create a better world by inspiring support of - and for - Oregon State University. 0 0 10843262 0 0 SCHOLARSHIPS & OTHER STUDENT SUPPORT: The OSU Foundation distributed these amounts, in accordance with donor intent, to the University in FY19 to support students through scholarships, fellowships, and other awards. Through the years, donors have created over 1,900 unique scholarship and fellowship funds of various types and amounts at the OSU Foundation. These funds help ensure that an OSU education is accessible to qualified students, regardless of economic circumstances, and allow the University to recruit and retain the best and brightest students from Oregon and beyond. 22201064 0 0 CAPITAL PROGRAMS: The OSU Foundation distributed these amounts, in accordance with donor intent, to the University, in FY19, to support the construction or renovation of campus facilities. Major projects in FY19 included: the Oregon Forest Science Complex, renovations to the Valley Football Center, Goss Stadium, and Gill Colosseum, new facilities and improvements for the College of Veterinary Medicine, the Marine Studies Building in Newport, and further expansion of the OSU Cascades Campus in Bend. 18161687 0 0 INSTRUCTION AND RESEARCH: The OSU Foundation distributed these amounts, in accordance with donor intent, to the University, in FY19, to support teaching and research. With 150 endowed faculty positions at the University, donors to the OSU Foundation provide critically needed private funds to help recruit and retain world-class talent in the classrooms and labs. During the year, Foundation funds helped support OSU's internationally recognized programs in marine sciences, forestry, and agricultural sciences, among others. 2554984 0 0 Administrative gift fee 30263 0 0 Advertising/Promotion 301669 0 0 Books, Periodicals & Subscriptions 1750 0 0 Capital Outlay 117576 0 0 Computer related expenses 212842 0 510476 Conferences, Meetings and Seminars 604206 0 0 Donor Cultivation/Stewardship 16190 0 0 Dues and Memberships 20874 0 0 Endowment management fees 61026 0 0 Equipment 505511 0 0 Insurance 4235058 0 0 Interest (debt service related regarding OSU Athletics and the State of Oregon) 307 0 0 Licenses and Permits 203418 0 0 Lobbying 700433 0 0 Maintenance & Repair 1154720 0 0 Miscellaneous Operating Expense 34012 0 0 Occupancy 732080 0 0 Office & Admin Supplies 3069353 0 0 Payroll 6060 0 0 Photography 1316237 0 0 Public Relations/Entertaining 896587 0 0 Recognition and Awards 161690 0 0 Rentals & Leases 406596 0 0 Services 3900472 0 0 Special program expense 4250 0 0 Staff Meetings/Training 31039 0 0 Taxes 3940 0 0 Telephone/Internet 1786265 0 0 Travel 1722333 0 0 University Endowment Distribution 20160 0 0 Utilities 4 0 0 Rounding 24811905 0 510476 76017918 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 180 0 1 178 1 1 1 0 0 0 1 1 1 1 0 0 0 1 1 0 0 0 X 40 40 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO KY MA MD MN NH NJ NY OH OK OR SC UT WA WV X X Patricia Nowak 5417374922 4238 SW Research Way Corvallis OR 973331068 Leonard Aplet Trustee - Executive Committee 4 2 X 0 0 0 David P Arbanas Trustee 2 0 X 0 0 0 Penny Atkins Trustee - Executive Committee 4 0 X 0 0 0 Ken Austin Trustee - Executive Committee 4 0 X 0 0 0 Robert Bailey Trustee - Executive Committee 4 0 X 0 0 0 Steve Bailey Trustee 2 0 X 0 0 0 Ken Barrow Trustee 2 0 X 0 0 0 Jon Bettendorf Trustee - Executive Committee 4 0 X 0 0 0 Knute Buehler Trustee 2 0 X 0 0 0 Rebecca Camden Trustee - Executive Committee 4 0 X 0 0 0 Sandy Campbell Trustee 2 0 X 0 0 0 Gordon Clemons Trustee 2 0 X 0 0 0 Mary M Coucher Trustee 2 0 X 0 0 0 Jill Eiland Trustee 2 0 X 0 0 0 Gayle E Fitzpatrick Trustee 2 0 X 0 0 0 Steve Gomo Trustee 2 0 X 0 0 0 Eric Hoffman Trustee 2 0 X 0 0 0 Steven Jackson Trustee 2 0 X 0 0 0 Doug Layman Trustee - Executive Committee 4 0 X 0 0 0 Frank Morse Trustee 2 0 X 0 0 0 Lavance Northington Trustee 2 0 X 0 0 0 Caron Ogg Trustee - Executive Committee 4 0 X 0 0 0 Diane Paddison Trustee 2 0 X 0 0 0 Carol Hill Pickard Trustee 2 0 X 0 0 0 Ken Provencher Trustee 2 0 X 0 0 0 Mike Rich Trustee 2 0 X 0 0 0 Bob Rothschild Trustee 2 0 X 0 0 0 Cathy Rudd Trustee 2 0 X 0 0 0 Eric Schoenstein Trustee - Executive Committee 4 0 X 0 0 0 Angela Snow Trustee 2 0 X 0 0 0 Bond Starker Trustee 2 0 X 0 0 0 Carrie Thompson Trustee 2 0 X 0 0 0 David Thompson Trustee 2 0 X 0 0 0 Dave Underriner Trustee 2 0 X 0 0 0 Tony Williams Trustee 2 0 X 0 0 0 Mary C Yates Trustee - Executive Committee 4 0 X 0 0 0 Steve Zamsky Trustee 2 0 X 0 0 0 Jon DeVaan Trustee (Past Chair) - Executive Committee 4 0 X X 0 0 0 John Stirek Trustee (Chair Elect) - Executive Committee 4 0 X X 0 0 0 Tom Toomey Chair 4 0 X X 0 0 0 J Michael Goodwin President and CEO 40 0 X 580920 0 46750 Steven M Schauble Treasurer, VP and CFO 40 0 X 304329 0 49010 Tiffany M Dean Secretary 40 0 X 91009 0 16100 Shawn Scoville Executive VP 40 0 X 489416 0 46750 Jeffrey W Comfort VP Gift Planning and Principal Gifts 40 0 X 332002 0 49788 Constance C French VP for Principal Gifts 40 0 X 279770 0 63615 Kevin L Harvey Associate VP, Finance 40 0 X 229839 0 42373 Kristin G Watkins Associate VP for Development, Portland Center 40 0 X 226023 0 41106 Todd R Bastian Associate VP for Development 40 0 X 220108 0 40036 2753416 0 395528 43 0 1 0 Fortis Construction Inc 1705 SW Taylor St Suite 200 Portland OR 97205 construction 5365902 Levy Premium Food Service LP 980 N Michigan Ave Suite 500 Chicago IL 60611 catering 632085 SERA Architects 338 NW 5th Avenue Portland OR 97209 architect 542651 Sports & Entertainment Travel LLC 301 N Neil St Suite 334 Champaign IL 61820 travel intermediary 421601 Journal Graphics PO Box 10346 Portland OR 97296 printing and mailing services 363992 25 0 0 0 0 0 74724577 7611987 74724577 OSU conference and event registrations 900099 430468 430468 0 0 Memberships - various OSU organizations 900099 49760 49760 0 0 IIFET conference 900099 30220 30220 0 0 28 28 0 0 510476 10168853 0 0 10168853 0 0 0 0 17762 0 0 17762 1370986 0 1052058 0 318928 0 318928 0 0 318928 238380543 0 217369793 0 21010750 0 21010750 0 0 21010750 367289 0 0 367289 0 367289 Management fees 900099 11202945 11202945 0 0 Other Revenue Miscellaneous 900099 8710516 8710516 0 0 Change in split interest agreements 900099 690027 690027 0 0 0 0 0 0 20603488 127722123 21113964 0 31883582 X 2026708 0 404989 1621719 0 0 0 0 24610970 12427198 2842498 9341274 2150354 528665 1621689 1853229 656566 1196663 988216 234794 753422 217930 2639 215291 143660 141222 2438 203418 203418 3034870 3034870 1162273 432720 245584 483969 59523 30695 0 28828 2414524 1787682 356535 270307 1162568 420314 589133 153121 323490 62300 260673 517 3551406 2842057 70921 638428 642078 480231 65522 96325 5135737 5055414 80323 147007 147007 567928 511970 55958 Capital Outlay Land & Bldgs 20829686 20829686 0 0 Scholarships and Awards 12573938 12568483 5455 0 Endowment Management Fees 7554974 20874 7534100 0 Special Program Expense 4517002 4440289 76713 0 17548822 13901948 1205042 2441832 113420311 76017918 18751861 18650532 21058778 23608604 43478038 37701434 510215 327515 700000 700000 622340 517128 23388823 1539316 228820 21849507 445606942 470649715 259064402 238430674 21863656 22632954 793133191 816417531 7465731 8578234 273929 0 700000 700000 80881279 80616110 89320939 89894344 X 3882979 14821233 281209527 270712377 418719746 440989577 703812252 726523187 793133191 816417531 14301812 9232401 0 0 -823278 0 X 0 1 X 1 0 X 76027476 74599926 56332021 77812027 74724577 359496027 0 0 0 0 0 0 0 0 0 0 0 0 76027476 74599926 56332021 77812027 74724577 359496027 1851019 357645008 9606848 9266171 6403464 9797562 10507785 45581830 0 0 0 0 0 0 5024815 4320782 5293009 3648630 1012611 19299847 424377704 84918816 0.84275 0.75196 X Schedule A, Part II, Line 10 Schedule A, Part II, Line 10 - Income from partnerships $16,918,865; Income - Farm Revenues $2,917; Other investment income $2,501,646; Accrued income from endowment pool ($123,582); rounding $1 - TOTAL $19,299,847 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 203418 203418 113216893 113420311 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 158511 188528 147768 203418 698225 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 Schedule C, Part II-A, Line 1b Amounts paid directly in support of The Beaver Caucus, a separate nonprofit organization. The Beaver Caucus is a non-partisan, non-political organization that advocates for Oregon State University. The caucus operates under policies to limit all activities to IRC qualified exempt activities. 629581414 34891553 35713701 7036694 38798500 0 654351474 572737217 44448937 56181971 13934838 29851873 0 629581414 514525465 20340233 69255302 7467015 23916768 0 572737217 534807425 18500988 -8663234 6382129 23737585 0 514525465 541620664 24092465 -3111737 5374843 22419124 0 534807425 0.0476 0.6412 0.3112 1 0 2043908 0 2043908 10281550 0 805730 9475820 160205 571029 173852 557382 0 336398 321043 15355 264957 9730776 238691 9757042 21849507 Partnerships 161634446 F Hedge Funds 65703716 F Real Estate 7352328 F Mortgages, Notes and Contracts 2500129 F Real Property Held for Investment 876912 F Investment Receivable 363143 F 238430674 Endowment assets held for OSU 48271802 Trust liability 19696803 Net pooled equity investment program 7508733 Gift annuity liability 5138772 80616110 132755956 9232392 0 0 6635236 15867628 116888328 11212833 -379038 10833795 127722123 109421225 0 823278 0 7063497 7886775 101534450 11212833 673028 11885861 113420311 Schedule D, Part V, Line 4 The OSU Foundation holds over 2,490 endowed accounts. University donors have established these funds to provide support in perpetuity for a variety of purposes, including scholarships and fellowships, faculty positions, and general programmatic support. The University, for example, currently has 150 endowed faculty positions supported with such funds. Schedule D, Part XI, Line 2d Affiliate revenue: Oregon State Alumni Association $4,889,217; Oregon 4-H Foundation $1,980,083; and Trysting Tree ($234,064) - TOTAL $6,635,236 Schedule D, Part XI, Line 4b Schedule D, Part XI, Line 4b - Rental expenses netted against gross rental revenue ($1,052,058); endowment earnings transfers to affiliates $468,244; interfund transfers to affiliates $299,090; net, unrealized gain/loss ($94,314) - TOTAL ($379,038) Schedule D, Part XII, Line 2d Affiliate expenses: Oregon State Alumni Association $4,719,668; Oregon 4-H Foundation $1,288,707; and Trysting Tree $3,064; rental expenses netted against gross rental revenue on stmt of revenue $1,052,058 - TOTAL $7,063,497 Schedule D, Part XII, Line 4b Schedule D, Part XII, Line 4b - Realized gain/loss on investments ($94,306); Transfer to affiliates $767,334 - TOTAL $673,028 Central America and the Caribbean 0 0 Fundraising 0 East Asia and the Pacific 0 0 Fundraising 0 Europe (including Iceland and Greenland) 0 0 Fundraising 0 Middle East and North Africa 0 0 Fundraising 0 North America (including Canada and Mexico, but not the United States) 0 0 Fundraising 0 Russia and the newly independent States 0 0 Fundraising 0 South America 0 0 Fundraising 0 South Asia 0 0 Fundraising 0 Sub-Saharan Africa 0 0 Fundraising 0 0 0 0 1 0 0 1 1 0 Schedule F, Part IV Schedule F, Part IV - Any requirements to file Forms 926, 8821, or 8865 are directly dependent on investments in partnerships that have interest in foreign entities. All limited partnership investments in foreign entities are handled by the investment managers hired by the Foundation. The foundation has no active interface with these partnerships. All partnership K-1s are reviewed and appropriate forms are filed based on information disclosures provided by those partnerships. These forms are filed, as required, as attachments to the annual Form 990-T. 990 Part VII Line 8 367289 0 367289 0 0 0 0 0 0 0 0 367289 0 367289 0 0 0 0 0 0 0 367289 X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 J Michael Goodwin President and CEO 505920 0 75000 0 0 0 46750 0 20667 0 648337 0 0 0 Steven M Schauble Treasurer, VP and CFO 289329 0 15000 0 0 0 49010 0 20865 0 374204 0 0 0 Tiffany M Dean Secretary 90009 0 1000 0 0 0 16100 0 10368 0 117477 0 0 0 Shawn Scoville Executive VP 459416 0 30000 0 0 0 46750 0 23217 0 559383 0 0 0 Jeffrey W Comfort VP Gift Planning and Principal Gifts 314502 0 17500 0 0 0 49788 0 26338 0 408128 0 0 0 Constance C French VP for Principal Gifts 262270 0 17500 0 0 0 63615 0 23217 0 366602 0 0 0 Kevin L Harvey Associate VP, Finance 213839 0 16000 0 0 0 42373 0 23217 0 295429 0 0 0 Kristin G Watkins Associate VP for Development, Portland Center 213523 0 12500 0 0 0 41106 0 23217 0 290346 0 0 0 Todd R Bastian Associate VP for Development 207608 0 12500 0 0 0 40036 0 21417 0 281561 0 0 0 Schedule J, Part I, Line 1a Part I, Line 1a - Fringe or Expense Explanation - Travel companions: In accordance with the OSU Foundation's formal distribution policy, travel expenses for spouses or other companions are reimbursable only if the spouse/companion has been asked to represent the Foundation or University in an official or representative capacity and his/her presence is critical for the conduct of such official business. Health or social club dues or initiation fees: During the reporting period, the Foundation paid social club dues for seven employees. The memberships were deemed critical for the conduct of official business by providing access to meeting and event facilities for the organization and facilitating the cultivation and stewardship of alumni and donors. X 216 13533565 FMV X Mutual Funds 24 2730911 FMV X Other Investments - Equity Interest 2 24525 FMV X Property 4 2335136 FMV 0 0 1 1 Schedule M, Part I The Foundation policy for non-cash contributions provides for the receipt, verification, valuation, and, as soon as possible, the liquidation of stock gifts received. Schedule M, Part I, Line 32b Contributions brokerage firms such as Charles Schwab and TD Ameritrade are used to liquidate noncash gifts, such as stock. Form 990, Part III, Line 4d OSU Foundation distributions accounted for as "Other Program Services" include support for University and Foundation operations that are not specifically designated as direct student, faculty, or facilities support. Among the included distributions are unrestricted funds for use at the discretion of deans and program leaders, support for intercollegiate athletics and club sports, support for the library and other central service units, lecture series and other outreach activities, and endowment management and other transactional fees. Form 990, Part VI, Section B, Line 11b Form 990, Part VI, Section B, Line 11b - Organization's Process to Review Form 990 - After preparation and thorough review by the organization's Controller, tax accountants, and legal counsel, a draft of the Form 990 is distributed to the Audit Committee for full review and comment. Once approved by the Audit Committee, the final Form 990 is made available to all voting members of the Board of Trustees via our "Directors Desk" secure website. The trustees are then given the opportunity to ask questions about the Form 990 at a Board of Trustee meeting. After considering all the review procedures above, the tax return is timely filed with the IRS. Form 990, Part VI, Section B, Line 12c Form 990, Part VI, Section B, Line 12c - Enforcement of Conflicts Policy - The Foundation has formal policies and procedures in place for annually documenting potential conflicts of interest among its governing body. At the beginning of each fiscal year, the organization's conflict of interest policy and code of ethics are sent to all new and returning trustees. Each trustee is asked to acknowledge receipt by returning a signed form indicating that they have read, understand, and agree to abide by these documents. Additionally, trustees must disclose in writing any potential conflicts of interest pertaining to Foundation business. All signed responses and disclosures become part of the Foundation's official records, and the full board is provided a list of individuals who declare potential conflicts. Form 990, Part VI, Section B, Line 15 Form 990, Part VI, Section B, Line 15a - The OSU Foundation Board of Trustees, through its committee structure, oversees the development of the President/CEO's annual work plan and monitors progress and performance against established goals. Monthly meetings between the Executive Committee and the President/CEO ensure close and frequent monitoring of the organization's performance and the leadership of its top executive. Additionally the Compensation Committee of the board performs periodic reviews of the top executive's compensation, which includes benchmarking of peer institutions' compensation structures. Form 990, Part VI, Section B, Line 15b - The compensation of the organization's key employees is reviewed on an annual basis. The employee's immediate supervisor oversees the develop of an annual work plan and monitors progress and performance against established goals. Form 990, Part VI, Section C, Line 19 Form 990, Part VI, Section C, Line 19 - Governing Document Disclosure Explanation - The organization's governing documents, conflict of interest policy, and IRS Form 990 are made available to the public upon request. Additionally, annual audited financial statements and information regarding endowment holdings are available to the public on the organization's website. Form 990, Part IX, Line 24e PROGRAM SERVICE: Administrative gift fee $2,554,984; Books, periodicals and subscriptions $528,690; Capital outlay equipment $1,941,962; Capital Outlay Non Bldg $149,055; Donor cultivation/stewardship $604,206; Dues and memberships $43,655; Licenses and permits $1,599; Maintenance and repair - bldg $868,155; Maintenance and repair - equipment $117,169; Maintenance and repair - miscellaneous $190,140; Miscellaneous expenses $2,316,974; Photography $13,268; Public Relations $2,358,246; Rental & lease - equipment $188,757; Rental & lease - miscellaneous $148,535; Staff training $11,219; Telephone/internet $75,571; University Endowment Distribution $1,722,333; Utilities $36,391; ROUNDING $1 - TOTAL $13,901,948 MANAGEMENT: Administrative gift fee $36; Board of trustee expenses $2,857; Books, periodicals and subscriptions $2,149; Capital outlay equipment $18,112; Donor cultivation/stewardship $161,184; Dues and memberships $3,790; Licenses and permits $134; Maintenance and repair - bldg $2,442; Maintenance and repair - equipment $1,688; Maintenance and repair - miscellaneous $9,013; Miscellaneous expenses $242,884; Photography $525; Public Relations $16,659; Rental & lease - equipment $3,990; Rental & lease - miscellaneous $26,314; Staff training $17,102; Taxes $600; Telephone/internet $1,999; Utilities $20,540; Endowment earnings distributions $468,244; net, realized gain/loss ($94,310); net inter/intrafund transactions $299,090 - TOTAL $1,205,042 FUNDRAISING: Administrative gift fee $1,015,141; Board of trustee expenses $173; Books, periodicals and subscriptions $8,351 ; Capital outlay equipment $17,043; Donor cultivation/stewardship $804,525; Dues and memberships $49,717; Licenses and permits $2,554; Maintenance and repair - equipment $6; Maintenance and repair - miscellaneous $395; Miscellaneous expenses $73,236; Photography $7,594; Public Relations $186,677; Rental & lease - equipment $1,578; Rental & lease - miscellaneous $180,844; Staff training $92,178; Telephone/internet $1,819 - TOTAL $2,441,832 4238 Research Way LLC 4238 SW Research Way Corvallis OR 973331068 811384420 commercial rental real estate OR 1473766 14987672 OSU Foundation 4500 Research Way LLC 850 SW 35th Street Corvallis OR 97333 813776822 commerical rental real estate OR 750205 6083601 OSU Foundation Oregon 4-H Foundation 119 Ballard Extension Hall Corvallis OR 973313608 930711337 youth education and development OR 501(c)(3) 9 OSU Foundation 0 The Beaver Caucus C/O J Michael Goodwin 4238 SW Research Way Corvallis OR 973331068 473315262 higher education advocacy OR 501(c)(4) N/A 0 Oregon State University Alumni Association 204 CH2M Hill Alumni Center Corvallis OR 97331 930470717 Engage with alumni of Oregon State University OR 501(c)(3) 7 OSU Foundation 0 Trysting Tree Golf Club Inc PO Box 989 Eugene OR 97440 930974350 Golf course OR OSU Foundation C 1 1 Charitable Remainder Uni-Trusts (80) 4238 SW Research Way Corvallis OR 973331068 Investment management OR N/A T Charitable Remainder Uni-Trust (2) 4238 SW Research Way Corvallis OR 973331068 Investment management CA N/A T Charitable Remainder Uni-Trust (4) 850 SW 35th Street Corvallis OR 97333 Investment management WA N/A T Charitable Lead Annuity Trust (1) 850 SW 35th Street Corvallis OR 97333 Investment management OR N/A T Perpetual Trust (1) 850 SW 35th Street Corvallis OR 97333 Investment management WA N/A T Charitable Remainder Annuity Trust (1) 850 SW 35th Street Corvallis OR 97333 Investment management CA N/A T Net Income Unitrust with Make-up (7) 4238 SW Research Way Corvallis OR 973331068 Investment management OR N/A T Net Income Unitrust with Make Up (1) 4238 SW Research Way Corvallis OR 973331068 investment management WA N/A T Charitable Remainder Unitrust (1) 4238 SW Research Way Corvallis OR 973331068 investment management NV N/A T 0 1 0 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 Oregon 4-H Foundation l 62040 administrative gift fee assessment by OSUF on gifts designated for 4H Oregon 4-H Foundation n 0 office space, equipment, and other support provided at no cost Oregon 4-H Foundation o 156799 Several 4H employees are on OSUF payroll and gross payroll costs are borne on a split basis - disclosed amount represents 100% of cost Oregon 4-H Foundation r 517729 net transfers made to 4H regarding interfund and endowment accounting transactions The Beaver Caucus b 177165 contribution to The Beaver Caucus to cover payment of professional consulting $ and other operating expenses of $ The Beaver Caucus o 26253 Staff of OSU Foundation provided administrative support to The Beaver Caucus. The amount disclosed is 30% of the salary costs of that employee. Oregon State University Alumni Association l 13001 administrative gift fee assessment by OSUF on gifts designated for OSUAA Oregon State University Alumni Association r 274606 net transfers made to OSUAA regarding interfund and endowment accounting transactions Trysting Tree Golf Club Inc l 2770 administrative gift fee assessment by OSUF on gifts designated for Trysting Tree Trysting Tree Golf Club Inc f 25000 dividend amount based on annual operating results