SOUTH DAKOTA STATE UNIVERSITY FOUNDATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- SOUTH DAKOTA STATE UNIVERSITY FOUNDATION (EIN 46-0273801)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-10-29
- IRS object ID
- 201523029349301467
- Schema version
- 2014v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-10-29T13:43:32-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 EAST 10TH ST PO BOX 5125 | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 571175125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460273801 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Dakota State University Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6056977475 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 815 Medary Avenue Box 525 | AddressLine1Txt |
| City | Brookings | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 570070499 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tim Dwire | PersonNm |
| Person Title | VP OF OPERATIONS & FINANCE | PersonTitleTxt |
| Phone | 6056977475 | PhoneNum |
| Signature | 2015-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Laurie Hanson | PreparerPersonNm |
| PTIN | P00851848 | PTIN |
| Phone | 6053391999 | PhoneNum |
| Preparation | 2015-10-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Steve Erpenbach | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 815 Medary Avenue Box 525 | AddressLine1Txt |
| City | Brookings | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 570070499 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $79,676,989 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.sdsufoundation.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1945 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | Uniting the dreams of our students, University, and donors to build a better SDSU. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 38 | TotalEmployeeCnt |
| Total Volunteers | 182 | TotalVolunteersCnt |
| Total Gross UBI | -$30,937 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$30,937 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $44,986,342 | PYContributionsGrantsAmt |
| CY Contributions Grants | $35,833,176 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $148,771 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | -$99,960 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,994,825 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,433,018 | CYInvestmentIncomeAmt |
| PY Other Revenue | $946,855 | PYOtherRevenueAmt |
| CY Other Revenue | $1,132,582 | CYOtherRevenueAmt |
| PY Total Revenue | $51,076,793 | PYTotalRevenueAmt |
| CY Total Revenue | $43,298,816 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $21,123,266 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $35,061,858 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,985,729 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,372,664 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $15,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $170,983 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,340,903 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,379,447 | PYOtherExpensesAmt |
| CY Other Expenses | $2,296,528 | CYOtherExpensesAmt |
| PY Total Expenses | $25,503,442 | PYTotalExpensesAmt |
| CY Total Expenses | $39,902,033 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $25,573,351 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,396,783 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $191,862,495 | TotalAssetsBOYAmt |
| Total Assets EOY | $191,054,490 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,027,671 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $21,705,881 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $167,834,824 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $169,348,609 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Enhancing excellence by cultivating generosity and treasuring the loyalty of all we serve. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $35,061,858 | ExpenseAmt |
| Grant | $35,061,858 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | To unite the dreams of our students, University, and donors to build a better SDSU. Approximately $3.43 million in scholarships were awarded, $5.6 million in departmental programs were funded, and $25.78 million in capital projects were funded during 2014. | Desc |
| Total Program Service Expenses | $35,061,858 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 116 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 38 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tim Dwire | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6056977475 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 815 Medary Avenue Box 525 | AddressLine1Txt |
| City | Brookings | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57007 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Steve Stahly | ||||||
| Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kim Tyler | ||||||
| Chair-Elect | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Keith Bartels | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Gordon Niva | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Duane Harms | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Cathy Vander Wal-Rounds | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Cathy Voelzke | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Myron Williams | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jon Brown | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Bill Folkerts | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mary Howard | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jerry Lohr | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Pat Mickelson | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Erpenbach | ||||||
| President/CEO | 55.00 | Yes (X) | $179,863 | $0 | $32,530 | |
| Tim Dwire | ||||||
| VP of Operations & Finance | 55.00 | Yes (X) | $140,285 | $0 | $23,250 | |
| Keith Mahlum | ||||||
| VP of Development | 55.00 | Yes (X) | $129,287 | $0 | $13,221 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $449,435 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $69,001 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TSP Inc | |||||
| 112 N West Ave | Sioux Falls | SD | 57104 | Architecural Design Services | $340,026 |
| Aramark | |||||
| SSU 155 Box 2815B | Brookings | SD | 57007 | Food Services | $334,038 |
| Henkin-Schultz | |||||
| 6201 S Pinnacle Place | Sioux Falls | SD | 57108 | Marketing | $203,071 |
| Ruffalo Noel Levitz | |||||
| PO Box 718 | Des Moines | IA | 50303 | Programs Management | $170,984 |
| Mercer | |||||
| 701 Market Street Suite 100 | St Louis | MO | 63101 | Investment Consulting | $152,618 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $35,833,176 | AllOtherContributionsAmt |
| Noncash Contributions | $17,263,586 | NoncashContributionsAmt |
| Total Contributions | $35,833,176 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Administration Fees | 561000 | $169,794 | $169,794 | |
| Investment in Subsidiary | 900099 | -$269,754 | -$238,817 | -$30,937 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | -$99,960 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,820,982 | TotalRevenueColumnAmt |
| Exclusion | $2,820,982 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $352,582 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $352,582 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $352,582 | TotalRevenueColumnAmt |
| Exclusion | $352,582 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,332,309 | SecuritiesAmt |
| Other | $3,657,900 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $32,796,449 | SecuritiesAmt |
| Other | $3,581,724 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,535,860 | SecuritiesAmt |
| Other | $76,176 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,612,036 | TotalRevenueColumnAmt |
| Exclusion | $3,612,036 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Professional Fundraising | 900099 | $480,000 | $480,000 |
| Telemarketing Contract | 900099 | $300,000 | $300,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $780,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,298,816 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$30,937 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,496,577 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,061,858 | TotalAmt |
| Program Services | $35,061,858 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,548 | TotalAmt |
| Management And General | $270,309 | ManagementAndGeneralAmt |
| Fundraising | $249,239 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,554,220 | TotalAmt |
| Management And General | $768,366 | ManagementAndGeneralAmt |
| Fundraising | $785,854 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,576 | TotalAmt |
| Management And General | $36,835 | ManagementAndGeneralAmt |
| Fundraising | $31,741 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,156 | TotalAmt |
| Management And General | $46,291 | ManagementAndGeneralAmt |
| Fundraising | $49,865 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,164 | TotalAmt |
| Management And General | $66,031 | ManagementAndGeneralAmt |
| Fundraising | $68,133 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,329 | TotalAmt |
| Management And General | $2,656 | ManagementAndGeneralAmt |
| Fundraising | $6,673 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,436 | TotalAmt |
| Management And General | $63,658 | ManagementAndGeneralAmt |
| Fundraising | $778 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,983 | TotalAmt |
| Fundraising | $170,983 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,518 | TotalAmt |
| Management And General | $258,518 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,818 | TotalAmt |
| Management And General | $43,482 | ManagementAndGeneralAmt |
| Fundraising | $104,336 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,731 | TotalAmt |
| Management And General | $31,672 | ManagementAndGeneralAmt |
| Fundraising | $22,059 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $418,924 | TotalAmt |
| Management And General | $239,699 | ManagementAndGeneralAmt |
| Fundraising | $179,225 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,982 | TotalAmt |
| Management And General | $28,302 | ManagementAndGeneralAmt |
| Fundraising | $16,680 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,555 | TotalAmt |
| Management And General | $179,365 | ManagementAndGeneralAmt |
| Fundraising | $24,190 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,272 | TotalAmt |
| Management And General | $13,822 | ManagementAndGeneralAmt |
| Fundraising | $72,450 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,379 | TotalAmt |
| Management And General | $9,813 | ManagementAndGeneralAmt |
| Fundraising | $17,566 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,953 | TotalAmt |
| Management And General | $26,953 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,690 | TotalAmt |
| Management And General | $178,690 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,290 | TotalAmt |
| Management And General | $22,930 | ManagementAndGeneralAmt |
| Fundraising | $59,360 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| Recognition and Memoria | $260,255 | $207,987 | $52,268 |
| Hospitality | $138,636 | $1,787 | $136,849 |
| Dues and Subscriptions | $12,212 | $3,443 | $8,769 |
| Income Taxes | -$3,861 | -$3,861 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,409 | TotalAmt |
| Management And General | $2,524 | ManagementAndGeneralAmt |
| Fundraising | $283,885 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,902,033 | TotalAmt |
| Program Services | $35,061,858 | ProgramServicesAmt |
| Management And General | $2,499,272 | ManagementAndGeneralAmt |
| Fundraising | $2,340,903 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,321,051 | BOYAmt |
| EOY | $21,128,463 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,041,868 | BOYAmt |
| EOY | $26,658,567 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,482,290 | BOYAmt |
| EOY | $3,215,164 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $922,996 | BOYAmt |
| EOY | $630,412 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,981,898 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,087,662 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,801,755 | BOYAmt |
| EOY | $8,894,236 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,902,127 | BOYAmt |
| EOY | $112,405,650 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,250,000 | BOYAmt |
| EOY | $1,250,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,140,408 | BOYAmt |
| EOY | $16,871,998 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,862,495 | BOYAmt |
| EOY | $191,054,490 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,779,723 | BOYAmt |
| EOY | $2,504,073 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,992,044 | BOYAmt |
| EOY | $8,512,813 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $722,449 | BOYAmt |
| EOY | $613,802 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,533,455 | BOYAmt |
| EOY | $10,075,193 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,027,671 | BOYAmt |
| EOY | $21,705,881 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$11,241,281 | BOYAmt |
| EOY | -$10,497,571 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,294,254 | BOYAmt |
| EOY | $55,470,371 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,781,851 | BOYAmt |
| EOY | $124,375,809 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,834,824 | BOYAmt |
| EOY | $169,348,609 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,862,495 | BOYAmt |
| EOY | $191,054,490 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,396,783 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,928,948 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,045,950 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 | $24,505,356 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,135,858 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,472,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,986,342 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,833,176 | CurrentTaxYearAmt |
| Total | $156,933,315 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,505,356 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,135,858 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,472,583 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,986,342 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,833,176 | CurrentTaxYearAmt |
| Total | $156,933,315 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $27,623,837 | SubstantialContributorsTotAmt |
| Public Support Total170 | $129,309,478 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,602,361 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,707,509 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,944,827 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,028,871 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,173,564 | CurrentTaxYearAmt |
| Total | $14,457,132 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $495,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $495,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $450,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $560,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $780,000 | CurrentTaxYearAmt |
| Total | $2,780,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $174,170,447 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $352,075 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.74240 | PublicSupportCY170Pct |
| Public Support PY170 | 0.74170 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $117,212,100 | BeginningYearBalanceAmt |
| Contributions | $4,752,893 | ContributionsAmt |
| Investment Earnings Or Losses | $3,286,197 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,757,236 | GrantsOrScholarshipsAmt |
| Other Expenditures | $43,015 | OtherExpendituresAmt |
| Administrative Expenses | $1,591,360 | AdministrativeExpensesAmt |
| End Year Balance | $119,859,579 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $101,078,660 | BeginningYearBalanceAmt |
| Contributions | $9,944,980 | ContributionsAmt |
| Investment Earnings Or Losses | $10,993,653 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,378,758 | GrantsOrScholarshipsAmt |
| Other Expenditures | $9,487 | OtherExpendituresAmt |
| Administrative Expenses | $1,416,948 | AdministrativeExpensesAmt |
| End Year Balance | $117,212,100 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $90,497,642 | BeginningYearBalanceAmt |
| Contributions | $6,224,937 | ContributionsAmt |
| Investment Earnings Or Losses | $8,392,754 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,363,038 | GrantsOrScholarshipsAmt |
| Other Expenditures | $433,425 | OtherExpendituresAmt |
| Administrative Expenses | $1,240,210 | AdministrativeExpensesAmt |
| End Year Balance | $101,078,660 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $85,546,878 | BeginningYearBalanceAmt |
| Contributions | $9,609,609 | ContributionsAmt |
| Investment Earnings Or Losses | -$291,743 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,797,413 | GrantsOrScholarshipsAmt |
| Other Expenditures | $266,933 | OtherExpendituresAmt |
| Administrative Expenses | $1,302,756 | AdministrativeExpensesAmt |
| End Year Balance | $90,497,642 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $71,640,908 | BeginningYearBalanceAmt |
| Contributions | $10,717,659 | ContributionsAmt |
| Investment Earnings Or Losses | $7,294,478 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,841,177 | GrantsOrScholarshipsAmt |
| Other Expenditures | $240,733 | OtherExpendituresAmt |
| Administrative Expenses | $24,257 | AdministrativeExpensesAmt |
| End Year Balance | $85,546,878 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00270 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.98070 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01660 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,967,975 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $786,986 | OtherCostOrOtherBasisAmt |
| Book Value | $2,754,961 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $797,610 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $4,066,531 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,255,072 | DepreciationAmt |
| Book Value | $3,609,069 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $976,458 | OtherCostOrOtherBasisAmt |
| Depreciation | $808,624 | DepreciationAmt |
| Book Value | $167,834 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,321,836 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $64,502 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,966 | DepreciationAmt |
| Book Value | $2,362,372 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,894,236 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Trusts Held by Others | $2,342,688 |
| Life Estates | $4,251,655 |
| Investment in Subsidiaries | $1,864,537 |
| Cash Surrender Value of Life Insurance | $474,109 |
| Beneficial Interest in Perpetual Trust | $984,541 |
| Other Investments in Annuities, Trusts & Endowment Pools | $6,954,468 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $16,871,998 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Investments Held for Others | $153,432 |
| Gift Annuities, Life Income Agreements, and Life Estates | $9,921,761 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,075,193 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | To assist in fulfilling the Foundation's mission of uniting the dreams of our students, University, and donors to build a better SDSU, through scholarships and departmental programs. |
| Part X, Line 2: | The Foundation is exempt from federal income tax as a non-profit corporation under Section 501(c)(3) of the Revenue Code. The Foundation is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS and is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Foundation files an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS to report unrelated business taxable income. The Foundation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions at December 31, 2014 and 2013 that are material to the consolidated financial statements. Future accrued interest and penalties related to unrecognized tax benefits and liabilities will be recognized in income tax expense if such interest and penalties are incurred. The Foundation's Form 990-T is no longer subject to U.S. Federal, state, or local tax examinations for years before 2011. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ruffalo Noel Levitz | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1025 Kirkwood Parkway SW | AddressLine1Txt |
| City | Cedar Rapids | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Consulting | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $704,837 | GrossReceiptsAmt |
| Retained By Contractor | $170,983 | RetainedByContractorAmt |
| Net To Organization | $533,854 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $704,837 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $170,983 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $533,854 | TotalNetToOrganizationAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| South Dakota 4-H Foundation | |||||||
| 815 Medary Ave Box 525 | Brookings | SD | 57007 | 466016086 | 501(c)(3) | $6,736 | Program Support |
| Black Hills Area Community Foundation | |||||||
| PO Box 231 | Rapid City | SD | 57709 | 363608635 | 501(c)(3) | $12,408 | Ranchers Relief Fund |
| Sand County Foundation | |||||||
| 16 N Carroll St Suite 450 | Madison | WI | 53703 | 396089450 | 501(c)(3) | $5,000 | Conservation |
| SD Theta House Corporation | |||||||
| 510 Powder Horn Pass | Brookings | SD | 57006 | 460342550 | 501(c)(3) | $200,000 | Construction Costs for Educational Purposes |
| SDSU Alumni Association | |||||||
| Tompkins Alumni Center Box 515 | Brookings | SD | 57007 | 411866674 | 501(c)(3) | $5,889 | Program Support |
| The Sioux Falls Green Project | |||||||
| 431 N Phillips Ave 20 | Sioux Falls | SD | 57104 | 263820362 | 501(c)(5) | $5,135 | Program Support |
| South Dakota Humanities Council | |||||||
| 1215 Trail Ridge Rd STE A | Brookings | SD | 57006 | 460316222 | 501(c)(3) | $5,000 | Program Support |
| Enterprise Institute | |||||||
| 2301 Research Park Way | Brookings | SD | 57006 | 710879071 | 501(c)(3) | $10,000 | Gifts, Grants Scholarships |
| South Dakota State University | |||||||
| PO Box 2201 | Brookings | SD | 57007 | 466000364 | Governmental | $3,409,372 | Gifts, Grants Scholarships |
| South Dakota State University | |||||||
| PO Box 2201 | Brookings | SD | 57007 | 466000364 | Governmental | $31,392,942 | SDSU Dept Expenses, Building and Equip Purchases |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 9 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Funds made available to the SDSU Foundation are typically restricted by the donor for specific scholarships and/or programs. The Foundation provides the selection criteria to the SDSU Financial Aid Office, who uses this to determine eligibility of students. The Foundation provides donor-imposed restrictions on program funds to the department heads and leadership of South Dakota State University. Requests are monitored by the Foundation for proper authorization and utilization. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Steve Erpenbach | ||||||||||||||
| President/CEO | $179,863 | $0 | $0 | $0 | $0 | $0 | $9,798 | $0 | $23,119 | $0 | $212,780 | $0 | $0 | $0 |
| Tim Dwire | ||||||||||||||
| VP of Operations & Finance | $140,285 | $0 | $0 | $0 | $0 | $0 | $7,472 | $0 | $16,162 | $0 | $163,919 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| Brookings County | |||||||
| A | 466000070 | 2007-06-28 | $10,000,000 | Building projects on the SDSU Campus in Brookings, SD. | 0 | 0 | 0 |
| Brookings County | |||||||
| B | 466000070 | 2010-04-28 | $12,000,000 | Avera Health and Science Center | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $5,875,382 | $10,000,000 | $105,085 | $9,894,915 | 2009 | 0 | 0 | Yes (1) | Yes (1) |
| B | $7,611,806 | $12,000,000 | $29,864 | $11,970,136 | 2010 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule K, Part II: | FormAndLineReferenceDesc |
| Explanation | The Foundation's primary purpose is to unite the dreams of our students, university, and donors to build a better SDSU. To help accomplish this, the Foundation funded approximately $16,600,000 of capital projects on the SDSU Campus during 2010. The proceeds of this $10,000,000 bond issuance were used in funding that occurred during 2008 and 2009. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 138 | ContributionCnt |
| Noncash Contributions Rpt F990 | $10,770,554 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Avg High/Low DOT | MethodOfDeterminingRevenuesTxt |
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $165,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $5,190,400 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Equipment | 6 | $652,755 | Opinion of Expert |
| Yes (X) | Other | 228 | $324,544 | Fair Market Value |
| Yes (X) | Livestock/Grain | 37 | $160,333 | Selling Price |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 4 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Trustees of the Foundation will constitute the membership of the corporation. The Council of Trustees shall consist of no more than 150 members, although that number may be modified at any time by majority vote of the Trustees. Trustees shall be elected by the Council of Trustees during the spring meeting to serve three year terms. There are no term limits. Trustees shall begin their term of office on January 1 following election. |
| Form 990, Part VI, Section A, line 7a | The business and affairs of the corporation shall be exercised by a Board of Governors which is elected by the Council of Trustees. |
| Form 990, Part VI, Section A, line 8b | The Foundation documents meetings held by each committee but the Foundation has no committees with authority to act on behalf of the governing body. |
| Form 990, Part VI, Section B, line 11 | The VP of Finance & Operations reviews the 990 in detail, and questions are resolved with the governing body. Due to the request for anonymity by certain donors, the Foundation redacted the names and addresses of donors from the copy of its Form 990, Schedule B, that it provided to its Board of Governors. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy covers officers, directors or trustees. A request is made annually for all officers, directors or trustees to disclose any potential conflict of interest. The board makes a determination of whether there is a conflict of interest and if so, implements the procedure for evaluating the issue or transaction involved. The officer, director or trustee with the conflict must refrain from voting. |
| Form 990, Part VI, Section B, line 15 | The process for determining compensation includes the use of sub-committees, compensation studies, and job descriptions. This process is undertaken annually. |
| Form 990, Part VI, Section C, line 19 | The documents are available upon request. |
| Form 990, Part XI, line 9: | Change in Split-Interest Agreements 1,045,950. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Enterprise Institute | ||||||||||
| 2301 Research Park Way | Brookings | SD | 57006 | 710879071 | Support scientific research and educational opportunities at SDSU | SD | 501(c)(3) | Line 5 | SDSU Foundation | Yes (1) |
| Opportunities Farm | ||||||||||
| 815 Medary Avenue Box 525 | Brookings | SD | 57006 | 820564374 | Operate a farm and cattle feedlot for the benefit of SDSU students | SD | 501(c)(3) | Line 5 | SDSU Foundation | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mission Hills Plaza | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2420 Enterprise Road Suite 105 | AddressLine1Txt |
| City | Clearwater | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33763 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593110740 | EIN |
| Primary Activities | Rental Activity | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Dakota State University Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | Excluded | PredominantIncomeTypeTxt |
| Share Of Total Income | $16,055 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $121,739 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.50000 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mighty Fly SD Inc | |||||||||||||
| 110 S Phillips Ave Suite 200 | Sioux Falls | SD | 57104 | 411931279 | Leasing of airplane to SDSU | SD | SDSU Foundation | C | $97,509 | $1,313,048 | 1.00000 | Yes (1) | |
| Charitable Remainder Trusts (45) | |||||||||||||
| CRT | SD | T | Yes (1) | N/A | |||||||||
| Pooled Income Fund (4) | |||||||||||||
| CRMF | SD | T | Yes (1) | N/A | |||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | 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 | Yes (1) | 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 | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Opportunities Farm | ||
| A | $169,800 | FMV |
| Charitable Remainder Trust | ||
| C | $1,191,696 | FMV |
| Mighty Fly | ||
| F | $97,510 | FMV |