2020-06-26T19:30:17-05:00 2019-06-30 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2018-07-01 951230865 The University Foundation California State University Chico UNIV 5308986811 25 Main Street No 203 Chico CA 95929 Ann Sherman TREASURER, CSUC VP BUS & FINANCE 2020-06-26 true Diane Brown P01578407 4155761100 2018 2020-09-22 18:59:49Z X Stuart Casillas 25 Main Street No 203 Chico CA 95929 21045569 false X www.csuchico.edu/foundation X 1940 CA To administer all CSU, Chico related philanthropic activities. 24 17 0 150 85517 67589 7860917 10107253 1371824 843779 2855655 4018021 149414 -9692 12237810 14959361 4140712 4459818 0 1181475 1187252 0 354259 4553636 4348956 9875823 9996026 2361987 4963335 90703540 93562794 5704864 4806540 84998676 88756254 TO BUILD A CULTURE OF PHILANTHROPY BY HARNESSING THE EXPERTISE AND PASSION OF OUR ALUMNI, PARENTS, AND FRIENDS TO RAISE PRIVATE SUPPORT FOR THE EDUCATION, PRACTICAL RESEARCH, AND PUBLIC SERVICE THAT TRANSFORMS THE LIVES OF OUR STUDENTS, FACULTY, STAFF, AND THE PEOPLE WE SERVE. false false 6625949 2477095 843779 THE CAMPUS PROGRAM FUND ENRICHES OUR ACADEMIC, CO-CURRICULAR, AND COMMUNITY PROGRAMS BY PROVIDING FACULTY AND STAFF WITH ENHANCED RESOURCES THAT GIVE STUDENTS THE REAL-WORLD, TEAM-ORIENTED, AND CROSS-DISCIPLINARY EXPERIENCES THEY NEED TO GRADUATE WORK-READY, THINK CREATIVELY, PROBLEM SOLVE, AND DEVELOP PRODUCTIVE RELATIONSHIPS IN THEIR CAREERS AND LIVES. THE FUND ALSO SUPPORTS FACULTY DEVELOPMENT, COLLEGE-BASED PROGRAMS AND PROJECTS, AND CAMPUS ORGANIZATIONS THAT BENEFIT THE PUBLIC THROUGH EDUCATIONAL, CULTURAL, AND SOCIAL SERVICES. 1982723 1982723 THE STUDENT LOAN AND SCHOLARSHIP FUND DIRECTLY IMPACTS STUDENT SUCCESS BY MAKING COLLEGE MORE AFFORDABLE FOR DESERVING STUDENTS THROUGH LOANS AND SCHOLARSHIPS. NOT ONLY DOES THE FUND DECREASE THE FINANCIAL BURDEN OF STUDENTS' COLLEGE EDUCATION, BUT IT ALSO RECOGNIZES THE ACCOMPLISHMENTS AND AMBITION OF STUDENTS WHO EXEMPLIFY THE UNIVERSITY'S VALUES AND HAVE THE POTENTIAL TO TRANSFORM THE WORLD. 8608672 true true false false true false true false true true true false false true true true true false false true false false false true false false true true true false false false false false false false false true true false false false true false true false true 260 0 true 0 true true false false false false true true true false false false false false false false false X 24 17 false false false false false false false true true false false true true true true true true false false false CA X X Ahmad Boura 5308986811 25 MAIN STREET SUITE 203 CHICO CA 95929 Ahmad Boura CEO & Secretary, CSUC VP Advancement 2.0 40.0 X X 0 268321 85545 Ann Sherman Treasurer, CSUC VP Bus & Finance 2.0 40.0 X X 0 0 0 Jeni Kitchell Interim Auxiliary Treasurer (BEG 1/2019) 2.0 40.0 X X 0 149820 69830 Stacie Corona Interim Auxiliary Treasurer (partial year) / Associate VP, Financial Services 2.0 40.0 X X 0 152762 72910 Dr Marcia Moore Board Member 2.0 X 0 0 0 Stuart Casillas Board Chair 2.0 X 0 0 0 Rand Hutchison Board Member 2.0 X 0 0 0 Tom Martin Board Member 2.0 X 0 0 0 David Hodson Board Vice Chair 2.0 X 0 0 0 Debra Cannon Board Member 2.0 X 0 0 0 Deb Larson Board Member, CSUC Provost 2.0 40.0 X 0 273430 88437 Chuck Nelsen Jr Board Member 2.0 X 0 0 0 Dr Robin Gayle Board Member 2.0 X 0 0 0 Darryl Schoen Board Member 2.0 X 0 0 0 Dave Scotto Board Member 2.0 X 0 0 0 Jay Gilbert Board Memeber 2.0 X 0 0 0 Marilyn Rees Board Memeber 2.0 X 0 0 0 Rick Wood Board Member 2.0 X 0 0 0 Emily Huang Board Member/Faculty Member 2.0 40.0 X 0 127990 58740 Mimi Baez Board Member/Student 1.0 X 0 7247 0 Michael Prime Board Member 2.0 X 0 0 0 Doug Guerrero Board Member 2.0 X 0 0 0 Glen Thomas Board Member 2.0 X 0 0 0 Tom Villa Board Member 2.0 X 0 16347 6173 Gayle Hutchinson Board Member, CSUC President 2.0 40.0 X 0 368602 107367 0 1364519 489002 0 false true false 0 71896 403836 9631521 587092 10107253 University Programs 611710 832727 832727 Other Program Income 611710 11052 11052 0 0 0 0 843779 1550991 85517 1465474 0 0 8456033 5989003 2467030 0 2467030 2467030 76910 71896 97205 -20295 -20295 10603 10603 10603 0 0 0 0 0 14959361 843779 85517 3922812 3967554 3967554 492264 492264 963947 883360 79348 1239 223305 182752 40553 4914 675 4239 590000 590000 138724 138724 362198 286173 43889 32136 28917 28917 435158 316071 67405 51682 73675 72820 855 49457 48276 1181 449685 324288 125397 16034 16034 73203 50570 22633 12241 1215 11026 Public relations and development 1501673 1325334 34097 142242 Uniforms and Clothing 172543 171835 708 Tax Expense 149248 149248 291286 291286 0 0 9996026 8608672 1033095 354259 1773453 2129677 1052175 793364 5357063 6509787 277105 2232340 0 0 0 0 0 0 0 170074 0 1465540 1266397 286448 199143 57343829 56211187 24443393 25487296 0 0 0 90703540 93562794 1143912 1013916 0 4560952 3792624 5704864 4806540 X 7464788 9314944 22555493 22890003 54978395 56551307 84998676 88756254 90703540 93562794 X 4963335 -1502032 296275 X false true X true false X 8331937 6280379 9964613 7860917 10107253 42545099 0 0 8331937 6280379 9964613 7860917 10107253 42545099 1856378 40688721 850346 1452782 1426132 1824985 1465474 7019719 58324 149413 207737 150855 178457 170828 367845 87513 955498 50728053 5695664 0.8021 0.8082 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING EVENTS INCOME, COLUMN A - 135760.0, COLUMN B - 76384.0, COLUMN C - 191183.0, COLUMN D - 197803.0, COLUMN E - 76910.0, COLUMN F - 678040.0; DESCRIPTION - GAMING INCOME, COLUMN A - 15095.0, COLUMN B - 10302.0, COLUMN C - 7567.0, COLUMN D - 15911.0, COLUMN E - 10603.0, COLUMN F - 59478.0; DESCRIPTION - ALTERNATIVE INVESTMENT INCOME, COLUMN A - , COLUMN B - 91771.0, COLUMN C - -27922.0, COLUMN D - 154131.0, COLUMN E - , COLUMN F - 217980.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4 7618 6866 323167 true true X X X false 64728583 2439606 1518606 2419237 974228 65293330 60995401 1928033 4676811 1911189 960473 64728583 53938221 4742882 5895925 2708935 0 872692 60995401 54844630 2052648 -233089 1050616 834533 840819 53938221 52562821 3788976 1174977 745173 1072661 864310 54844630 0.0643 0.7915 0.1442 false false 28615 28615 0 1436925 1237782 199143 199143 Partnership interest 23985429 F Pooled investments 1252378 F Other investments 249489 F Mortgage backed securities 25487296 Liability under trust agreements 2856112 Liability for amounts held for others 936512 3792624 X 13714588 -1502032 395983 -1106049 14820637 138724 0 138724 14959361 9957010 99708 99708 9857302 138724 0 138724 9996026 Schedule D, Part III, Line 1a Collections of art - financial statement footnote The Foundation maintains collections of art. Collection items acquired either through purchase or donation are not capitalized or recognized as revenues or gains provided that such donations are added to collections and held for public exhibition, education, or research in furtherance of public service rather than financial gain; are protected, kept unencumbered, cared for, and preserved; and are subject to a policy that requires the proceeds from sales of collection items to be used to acquire other items for collections. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted net assets if purchased with donor-restricted assets. Proceeds from deaccessions or insurance recoveries are reflected in the statements of activities based on the absence or existence and nature of donor imposed restrictions. Schedule D, Part III, Line 4 Collections of art - description of collections The University Foundation's collections, which are composed mainly of artwork and other display items donated to the University Foundation, further enhance CSUC's educational mission. Schedule D, Part V, Line 4 Intended uses of endowment funds Established by philanthropic supporters of the University. Endowment Funds provide scholarships and awards that help students and faculty achieve their highest and best purpose while at Chico State by making college more affordable and increasing the ability of faculty to enrich the learning experience. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Foundation has been classified as an organization that is not a private foundation under Section 509(a)(2). The Foundation has not entered into any activities that would jeopardize its tax-exempt status. Income from certain investments with activity not related to the Foundation's tax exempt purpose is subject to taxation as unrelated business income (UBI). The Foundation files exempt organization returns in the U.S. federal and California jurisdictions. The Foundation accounts for income taxes in accordance with FASB ASC 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in the Foundation's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740, income taxes also provides guidance on derecognition and measurement of a tax position taken or expected to be taken in a tax return. Based on this analysis, a liability is recorded if uncertain tax benefits have been received. The Foundation's practice is to recognize interest and penalties, if any related to uncertain tax positions in the tax expense. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Split Interest Agreement - 298778 Other Fundraising Expenses - 97205 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Other Fundraising - 97205 Other - 2503 false Central America and the Caribbean 0 0 Investments 18193766 East Asia and the Pacific 0 0 Investments 114576 Europe (Including Iceland and Greenland) 0 0 Investments 340818 0 0 0 0 0 0 18649160 0 18649160 true false true true true false Superior Ag Golf 101519 46850 54669 0 18042 13059 14888 0 5282 NSS Fanfare 29318 22286 7032 0 3623 1371 4421 0 1158 3 17969 2760 15209 0 5783 3900 16087 1210 8381 148806 71896 76910 0 27448 18330 35396 1210 14821 97205 -20295 true CHICO STATE ENTERPRISES 25 Main Street Suite 203 Chico CA 959285388 680386518 501(C)3 634939 28554 FMV telescope, fire engine transfer North State Public Radio (NSPR) Contributions, Telescope and Fire Engine Transfer CALIFORNIA STATE UNIVERSITY CHICO 400 WEST FIRST ST CHICO CA 95929 680219874 State of CA 3276026 22200 appraisal Minerals Student Scholarships and General Assistance ASSOCIATED STUDENTS 400 WEST FIRST ST Chico CA 95929 941254630 501 (c)(3) 5835 closure of account 3 0 Awards, Trophies, and Plaques 1105 376586 25528 FMV Plaques & Trophies Stipend 75 90150 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The University Foundation has established policies and procedures to ensure grant funds are distributed properly. Furthermore, the Foundation is audited annually by an independent firm and tri-annually by the CSU, Chancellor's Office to ensure compliance with these policies and procedures. X X X true true false false false false false false false false false Ahmad Boura CEO & Secretary, CSUC VP Advancement 0 227244 0 33487 0 7590 0 65672 0 19873 0 353866 0 0 Jeni Kitchell Interim Auxiliary Treasurer (BEG 1/2019) 0 149760 0 0 0 60 0 43046 0 26784 0 219650 0 0 Stacie Corona Interim Auxiliary Treasurer (partial year) / Associate VP, Financial Services 0 152762 0 0 0 0 0 43830 0 29080 0 225672 0 0 Deb Larson Board Member, CSUC Provost 0 273034 0 0 0 396 0 78408 0 10029 0 361867 0 0 Emily Huang Board Member/Faculty Member 0 127990 0 0 0 0 0 33636 0 25104 0 186730 0 0 Gayle Hutchinson Board Member, CSUC President 0 305018 0 0 0 63584 0 87875 0 19492 0 475969 0 0 Schedule J, Part I, Line 1a Travel for companions President Hutchinson's spouse occasionally travels with the President for business purposes. This amount is not included in taxable income. Schedule J, Part I, Line 1a Housing allowance or residence for personal use President Hutchinson received a housing allowance. This amount was treated as taxable compensation. Schedule J, Part I, Line 1a Health or social club dues or initiation fees President Hutchinson's membership to Canyon Oaks Country Club is paid through the Foundation. The membership allows the President to effectively engage the community in which CSU, Chico serves. These amount is not included in taxable income. Vice president for University Advancement (VPUA) Boura's membership to Butte Creek Country Club and Canyon Oaks Country Club are paid through the foundation. This membership allows the VPUA to effectively engage the community CSU, Chico serves. This amount is not included in taxable income. X 5 31565 Market value X 26 205559 Market value X 2 236150 Market value X Special Event 117 25916 Market value X Supplies/Equipment 15 87902 Cost 2 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Special Event Number of contributions Other - Supplies/Equipment Number of contributions Art - Works of art - Number of Contributions Securities - Publicly traded - number of contributions Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee executes matters of policy and operations, representing the board between meetings, and making recommendations to the President on matters regarding the University Foundation, endowment management, and the development operation. There are 8 members on the committee, 7 of which are members of the governing body, and one of which was a past chair of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ELECTRONIC COPY OF THE FULL FORM 990 IS SENT TO THE ENTIRE GOVERNING BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS. IF CHANGES ARE MADE, THE REVISED 990 IS FILED. OTHERWISE, THE ORIGINAL FORM 990 IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy THE GOVERNING BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO RECEIVE AND SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT WHICH ARE MAINTAINED BY THE UNIVERSITY FOUNDATION ADVANCEMENT OFFICE. TO AVOID CONTRACTS OR TRANSACTIONS ENTERED INTO BY THE GOVERNING BOARD OF THE CSU, CHICO UNIVERSITY FOUNDATION FROM BEING VOIDED, A BOARD MEMBER MUST DISCLOSE A FINANCIAL INTEREST WHICH COULD BE IMPACTED BY THE ACTION OF THE GOVERNING BOARD. UNDER THESE CIRCUMSTANCES THE BOARD MEMBER MUST REFRAIN FROM ANY ACTION TO INFLUENCE OR APPROVE SUCH A TRANSACTION. THE CSU, CHICO UNIVERSITY FOUNDATION CHIEF EXECUTIVE OFFICER SHALL PROVIDE THE CAMPUS CHIEF FINANCIAL OFFICER WITH A REPORT OF COMPLIANCE WITH THIS POLICY. THE REPORT SHOULD INCLUDE THE NAMES, POSITIONS, TERMS OF OFFICE AND DATE COMPLIANCE STATEMENTS WERE SIGNED. THIS REPORT WHALL BE FORWARDED TO THE CAMPUS CHIEF FINANCIAL OFFICER ANNUALLY BY JUNE 30. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY SHALL BE REPORTED TO THE CAMPUS CHIEF FINANCIAL OFFICER UPON DISCOVERY. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE ORGANIZATION'S WEBSITE AND UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN SPLIT INTEREST AGREEMENT - 298778; MISCELLANEOUS - -2503; Form 990, Part IX, Lines 7-10: Statement of Functional Expenses Amounts Reported represent disbursements to other exempt related organizations for services rendered to the filing organization. The filing organization does not report employees under Part V, Line 2A as it has entered into contract agreements with related organizations for financial and administrative support services conducted under the direction of the filing organization. Form 990, Part VI, Section B, Line 15: The University Foundation California State University, Chico does not have any paid officers or directors. California State University Chico a related organization, does compensate the officers and directors and has a formal review policy. California State University Chico 400 West First Street Chico CA 95929 680219874 University CA 501(c)(1) NA false Chico State Enterprises 25 Main Street Suite 203 Chico CA 959290246 680386518 Research Foundation CA 501(c)(3) 11 CALIFORNIA STATE UNIVERSITY CHICO true Associated Students of CSU Chico 400 West First Street BMU Room 218 Chico CA 95929 941254630 Auxiliary Organization CA 501(c)(3) 11 NA false Charitable remainder trusts (16) Charitable trust CA NA Trust 1 true false true false false true false false false false false false false true true true true false true false California State University Chico P 2309204 Cost