2024-05-11T15:57:52+00:00 2023-06-30 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-07-01 680386518 Chico State Enterprises CHIC 5308986362 25 Main Street 203 Chico CA 959295388 Jamie Camaren TREASURER 2024-05-11 true Jamie Camaren 999009999 Diane Kirmaci P01578407 4155761100 2022 2023-04-26 12:10:37Z Leslie Cornick 25 Main Street 203 Chico CA 959295388 59890244 false X https://www.csuchico.edu/cse/ X 1997 CA To promote and assist the educational and public service functions of CSU, Chico. 14 5 1407 560 23700 0 43868844 49240705 7490067 8456085 1123268 307911 1816902 1560600 54299081 59565301 3031577 3647139 0 0 24177126 29152350 0 0 0 25542764 27580334 52751467 60379823 1547614 -814522 47005351 48002702 15440678 16400287 31564673 31602415 To promote and assist the educational and public service functions of CSU, Chico by administering grants, farm operations and other activities. false false 46526617 3647139 3393807 THE GENERATION AND ADMINISTRATION OF OVER 400 EXTERNALLY FUNDED TEACHING, RESEARCH AND SERVICE PROJECTS FROM FEDERAL, STATE, AND PRIVATE SOURCES (CONTRACTS AND GRANTS) EACH YEAR. THE MAJORITY OF THESE "SPONSORED PROGRAMS" PROVIDE EDUCATIONAL OPPORTUNITIES FOR STUDENTS AS WELL. 2110155 2538154 CAMPUS PROGRAMS OPERATE TO SUPPORT THE MISSION OF CHICO STATE ENTERPRISES AND SUPPORT CSU, CHICO. THESE PROGRAMS INCLUDE NON-CREDIT BEARING REGIONAL AND CONTINUING EDUCATION ACTIVITIES, AND UNIVERSITY PERFORMANCES WHICH PROVIDE BENEFITS TO BOTH CAMPUS AND THE COMMUNITY. 2056030 2524124 ADMINISTRATIVE SUPPORT IS PROVIDED TO ALL PROGRAMS OPERATING THROUGH CHICO STATE ENTERPRISES. THESE PROGRAMS PROVIDE EDUCATIONAL OPPORTUNITIES AND INCOME IN SUPPORT OF THE ACADEMIC PROGRAM. ADMINISTRATIVE SUPPORT IS ALSO GIVEN TO THE UNIVERSITY FOUNDATION, WHICH HANDLES ALL PHILANTHROPIC FUNDS FOR CSU, CHICO. 50692802 true true false false false false false false false true false false true true true true true false false true false false false false false false true true true false false false false false false false false true false false false false true false false false true 739 0 true 1407 true true true false false false false false false false false false false false X 14 5 false false false false false false false true true false false true true true true true true true true false CA X X Vance Kelly 5308986362 25 Main Street Suite 203 Chico CA 959285388 Ann Sherman Board Treasurer/CSU Chico VP Business and Finance 2.0 40.0 X X 0 266879 50525 Debra Larson Board President/CSU Chico Provost 2.0 40.0 X X 0 296261 99761 Ahmad Boura Board Member/CSU Chico VP Advancement 2.0 40.0 X 0 307518 59473 Angel Trethewayy Board Member/CSU Chico College Dean 2.0 40.0 X 0 186227 58971 Anita Chaudhry Boar Member/CSU Chico Faculty 2.0 40.0 X 0 115304 44953 Ben Seipel Board Member/CSU Chico Faculty 2.0 40.0 X 0 115375 38318 Bob Kittredge Board Member/Community Member 2.0 X 0 0 0 David Hassenzahl Board Member/CSU Chico College Dean 2.0 40.0 X 0 196901 65271 Gayle Hutchinson Board Member/CSU Chico President 2.0 40.0 X 0 523353 131809 John Carlon Board Member/Community Member 2.0 X 0 0 0 Kristen Chatham Board Member/CSU Chico Student 2.0 X 0 0 0 Shane Mayor Board Member/CSU Chico Faculty 2.0 40.0 X 0 93953 28817 Tod Kimmelshue Board Member/Community Member 2.0 X 0 0 0 Tom Lando Board Member/Community Member (thru Dec 2022) 2.0 X 0 0 0 Mary Sidney Board Secretary, CSE CEO 40.0 X 216453 0 15422 Jason Schwenkler Director, Geological Information Center 40.0 X 142785 0 38656 Kristin Gruneisen CHC Director 40.0 X 144105 0 48649 Michele Flowerdew Director of Sponsored Programs Administration 40.0 X 146290 0 38857 Russell Wittmeier Director of Human Resources 40.0 X 141998 0 27000 Vance Kelly Director of Finance and Accounting 40.0 X 152967 0 42531 944598 2101771 789013 6 false true false 0 1265719 47419306 555680 62902 49240705 UNIVERSITY PROGRAM RECEIPTS 611710 2782814 2782814 SPONSORED PROGRAM RECEIPTS 611710 4461260 4461260 ADMIN FEES INCOME 611710 454019 454019 OTHER INCOME 611710 757992 757992 0 0 0 0 8456085 297204 297204 119393 119393 0 0 19900 9193 0 10707 10707 10707 1733257 315750 1417507 1417507 Orion Newspaper 541810 1200 1200 Campus Housing Partners 541810 22500 22500 0 0 0 0 23700 59565301 8456085 23700 1844811 X 273841 273841 3373298 3373298 231875 231875 23628987 18579806 5049181 794964 619417 175547 2954239 2313890 640349 1542285 1201712 340573 27244 10010 17234 111500 19000 92500 21397 21397 13905391 12979066 926325 0 283160 266334 16826 805484 687034 118450 615813 571135 44678 267100 267100 1011613 994095 17518 78148 66041 12107 38471 38471 1921692 1397842 523850 1302377 511234 791143 481798 27167 454631 Materials & supplies 1779852 1767126 12726 EQUIP, MAINT, REPAIRS 1258395 1233360 25035 SPONSORED PROGRAMS 2626631 2626631 Taxes, permits, licenses 340625 319839 20786 703643 587824 115819 0 60379823 50692802 9687021 0 8127951 5340428 485625 36909 13046440 14508269 0 0 0 0 638024 681886 185120 181941 245409 314700 29539103 20301116 9272389 9237987 9450196 10983355 1749921 1789435 0 3804276 4927792 47005351 48002702 6140476 5146209 3526810 4842375 0 0 5773392 6411703 15440678 16400287 X 31564673 31602415 31564673 31602415 47005351 48002702 -814522 852264 0 X false true X true true true X X 1 California State University Chico 680219874 6 true 273841 0 1 273841 0 true true false false false false false false false false false false false false false true false Schedule A, Part IV, Section A, Line 2 Supported Org. Without IRS Status 509(a)1 or (2) The supported organization of Chico State Enterprises is a State University, and therefore does not have an IRS determination of status under Section 509(a)(1) or (2). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3979132 3979132 7853099 6065215 1787884 871870 558965 312905 16649951 13676936 2973015 185051 185051 9237987 Unbilled revenue 4519230 Deposits 254560 Deferred outflows - OPEB 154002 4927792 RESERVE FOR GRANT COST DISALLOWANCE 330000 POST RETIREMENT HEALTH RESERVE 731791 Payable to Trustees of CSU 1830000 Other Liabilities 3234748 Deferred Inflows - OPEB 285164 6411703 X 60711671 852264 315750 1168014 59543657 21397 247 21644 59565301 60673929 315750 315750 60358179 21397 247 21644 60379823 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Chico State Enterprises 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. However, income from certain activities not directly related to the tax-exempt purpose is subject to taxation as unrelated business income. Expenses have exceeded the business income; accordingly, no provision for income taxes has been recorded. CSE functionally supports CSU, Chico and has been classified in accordance with Section 509(a)(3), Type I. CSE accounts for income taxes in accordance with FASB ASC 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in CSE'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. CSE'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 Cost of Goods Sold - 315750 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Reclass contribution to affiliate - 1300 FS reclass for debt service - -1053 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 315750 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Reclass contribution to affiliate - 1300 FS reclass for debt service - -1053 Central America and the Caribbean 0 0 Investments 630245 0 0 0 0 0 0 630245 0 630245 true false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual true California State University Chico 401 West 1st Street Chico CA 95929 680219874 State of CA 273841 Student Scholarships 1 0 AWARD, Student Payments, Summer Scholarships 34 10912 STIPEND 1179 3362386 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. CHICO STATE ENTERPRISES HAS ESTABLISHED POLICIES AND PROCEDURES TO ENSURE GRANT FUNDS ARE DISTRIBUTED PROPERLY. ADDITIONALLY, CHICO STATE ENTERPRISES UNDERGOES SEVERAL AUDITS BY FUNDING AGENCIES THROUGHOUT THE YEAR. FURTHERMORE, CHICO STATE ENTERPRISES IS AUDITED ANNUALLY BY AN INDEPENDENT FIRM AND TRI-ANNUALLY BY THE CHANCELLOR'S OFFICE TO ENSURE COMPLIANCE WITH THESE POLICIES AND PROCEDURES. X X false false false false false false false false false Debra Larson Board President/CSU Chico Provost 0 291999 0 3500 0 762 0 89212 0 10549 0 396022 0 0 Ann Sherman Board Treasurer/CSU Chico VP Business and Finance 0 263121 0 3500 0 258 0 39616 0 10909 0 317404 0 0 Gayle Hutchinson Board Member/CSU Chico President 0 458305 0 0 0 65048 0 114796 0 17013 0 655162 0 0 Ahmad Boura Board Member/CSU Chico VP Advancement 0 258236 0 41692 0 7590 0 39653 0 19820 0 366991 0 0 David Hassenzahl Board Member/CSU Chico College Dean 0 193143 0 3500 0 258 0 40536 0 24735 0 262172 0 0 Angel Trethewayy Board Member/CSU Chico College Dean 0 182469 0 3500 0 258 0 40696 0 18275 0 245198 0 0 Anita Chaudhry Boar Member/CSU Chico Faculty 0 111804 0 3500 0 0 0 34454 0 10499 0 160257 0 0 Ben Seipel Board Member/CSU Chico Faculty 0 111875 0 3500 0 0 0 27820 0 10498 0 153693 0 0 Mary Sidney Board Secretary, CSE CEO 216453 0 0 0 0 0 0 0 15422 0 231875 0 0 0 Jason Schwenkler Director, Geological Information Center 142785 0 0 0 0 0 26799 0 11857 0 181441 0 0 0 Vance Kelly Director of Finance and Accounting 152967 0 0 0 0 0 14382 0 28149 0 195498 0 0 0 Russell Wittmeier Director of Human Resources 141998 0 0 0 0 0 27000 0 0 0 168998 0 0 0 Michele Flowerdew Director of Sponsored Programs Administration 146290 0 0 0 0 0 27000 0 11857 0 185147 0 0 0 Kristin Gruneisen CHC Director 144105 0 0 0 0 0 20500 0 28149 0 192754 0 0 0 X Lambs 2 50540 Market value X Trees 1 12362 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Lambs NUMBER OF CONTRIBUTIONS Other - Trees NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 11b Review of form 990 by governing body An electronic copy of the Form 990 is sent to the governing board prior to filing with the IRS. If changes are necessary, the revised 990 is redistributed prior to filing; otherwise, the 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 is maintained by the CSE administrative office. To avoid contracts or transactions entered into by the governing borad of CSE, a Board of Directors member must: 1) disclose any financial interest which could be affected by the action of the Board of Directors and 2) Refrain from any action to influence or approve such a transaction. The CSE Chief Executive Officer shall provide the CSU, Chico Chief Financial Officer with a report of compliance with this policy. This report should include the names , positions, terms of office and the date the compliance statement were signed. This report shall be forwarded to the CSU, Chico Chief Financial Officer annually by June 30th. Violations of the Conflict of Interest Policy shall be reported to the CSU, Chico Chief Financial Officer. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors approves compensation based on the CSU system-wide comparability data as well as regional and local bench marking comparability data. If any Board Member has a conflict of interest regarding compensation, the Board Member may not participate in, or influence, the decision making process. The last such compensation decision was in 2022. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Board of Directors approves compensation based on the CSU system-wide comparability data as well as regional and local bench marking comparability data. If any Board Member has a conflict of interest regarding compensation, the Board Member may not participate in, or influence, the decision making process. The last such compensation decision was in 2022. Form 990, Part VI, Line 19 Required documents available to the public The CSE's governing documents, conflict of interest policy, tax returns and financial statements are available to the public upon request and via the organization's website. Form 990, Part IX, Line 11g Other Fees Contract services - Total Expense: 13905391, Program Service Expense: 12979066, Management and General Expenses: 926325, Fundraising Expenses: ; CALIFORNIA STATE UNIVERSITY CHICO 400 WEST FIRST STREET CHICO CA 95929 680219874 UNIVERSITY CA 501(c)(1) NA false ASSOCIATED STUDENTS OF CSU CHICO 400 WEST FIRST STREET BMU ROOM 218 CHICO CA 95929 941254630 AUXILIARY ORGANIZATION CA 501(c)(3) Type III-FI California State University Chico false THE UNIVERSITY FOUNDATION CSU CHICO 25 MAIN STREET SUITE 203 CHICO CA 959285388 951230865 PHILANTHROPIC ORGANIZATION CA 501(c)(3) 5 California State University Chico false false true true false false false false false false true true false true false false true true true true