2024-02-27T10:58:57-06:00 2023-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2022-07-01 800390564 CALIFORNIA STATE UNIVERSITY SAN MARCOS FOUNDATION CALI 7607504400 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92096 JESSICA BERGER EXECUTIVE DIRECTOR 7607504400 2024-02-14 1 JESSICA BERGER 999009999 1 DEBRA D SMITH CPA P00646873 7604318440 2024-02-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JESSICA BERGER 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92096 15737231 0 X WWW.CSUSM.EDU/GIVING/FOUNDATION X 2009 CA PROVIDE SUPPORT FOR CALIFORNIA STATE UNIVERSITY SAN MARCOS IN FULFILLING ITS MISSION. 25 20 0 6 -535 0 4705306 5656882 176799 840156 1522149 1223279 -120703 -139102 6283551 7581215 2084673 1576876 0 0 912838 961981 0 0 0 1750165 2821364 4747676 5360221 1535875 2220994 45550226 50872000 593276 840594 44956950 50031406 X THE CSUSM FOUNDATION SUPPORTS AND PROMOTES THE UNIVERSITY'S MISSION BY CULTIVATING AND MAXIMIZING PRIVATE CHARITABLE INVESTMENT, STEWARDING RESOURCES CAREFULLY, CREATING AND NURTURING MEANINGFUL REGIONAL RELATIONSHIPS AND PARTNERSHIPS, ENGAGING THE UNIVERSITY'S COMMUNITIES, ADVOCATING ON BEHALF OF THE UNIVERSITY, AND BUILDING AND SUSTAINING A CULTURE OF PHILANTHROPY. 0 0 1271554 1271554 RECEIPT OF ENDOWMENT GIFTS AND PROGRAM GIFTS. INVESTMENT OF THE CAMPUS ENDOWMENT FUNDS WHOSE EARNINGS ARE USED TO PROVIDE STUDENT SCHOLARSHIPS AND SUPPORT FOR VARIOUS CAMPUS PROGRAMS AND ACTIVITIES. 3435715 305322 840156 RECEIPTS OF GIFTS AND DONATIONS FOR VARIOUS CAMPUS PROGRAM ACTIVITIES INCLUDING NON-ENDOWED SCHOLARSHIPS, THE ACE FOSTER YOUTH SCHOLARSHIP PROGRAM, THE KAISER FOUNDATION NURSING STUDENT LOAN PROGRAM, THE SPICER STUDENT LOAN PROGRAM, SUPPORT FOR THE CAMPUS VETERANS CENTER. 4707269 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 1 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 63 0 0 0 1 CJ 0 0 0 1 1 0 0 0 0 0 0 X 25 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JESSICA BERGER EXECUTIVE DIRECTOR 7607504400 333 S TWIN OAKS VALLEY ROAD SAN MARCOS CA 92096 STEVE WAGNER CHAIRMAN 1.00 X X 0 0 0 JESSICA BERGER EXECUTIVE DIRECTOR 1.00 40.00 X X 0 274565 65631 LEON WYDEN TREASURER & SECRETARY 1.00 40.00 X X 0 276230 65574 TAYLOR SUTHERLAND CHAIR FINANCE & INVESTMENT COMMITTEE 1.00 X X 0 0 0 EMILIE HERSH VICE CHAIR 1.00 X X 0 0 0 ANNIE NORVIEL DIRECTOR 1.00 X 0 0 0 KRISTIN CRELLIN DIRECTOR 1.00 X 0 0 0 JASMIN CASAS DIRECTOR 1.00 X 0 0 0 TOMMY FRIEDRICH DIRECTOR 1.00 X 0 0 0 SIMON KUO DIRECTOR 1.00 X 0 0 0 INGO HENTSCHEL DIRECTOR 1.00 X 0 0 0 DAMIAN MCKINNEY DIRECTOR 1.00 X 0 0 0 BRIAN REYES DIRECTOR 1.00 X 0 0 0 NATHANIEL KEIFER-WHEALS DIRECTOR 1.00 X 0 0 0 LOU MONVILLE DIRECTOR 1.00 X 0 0 0 RAJ PILLAI DIRECTOR 1.00 40.00 X 0 178334 54734 STEPHEN TSUI DIRECTOR 1.00 40.00 X 0 149508 48057 JASON SIMMONS DIRECTOR 1.00 X 0 0 0 ESTHER PHAHLA DIRECTOR 1.00 X 0 0 0 ELLEN NEUFELDT DIRECTOR & CSUSM PRESIDENT 1.00 40.00 X 0 490988 49899 DAN EPSTEIN DIRECTOR 1.00 X 0 0 0 CARLEEN KREIDER DIRECTOR 1.00 X 0 2000 0 BARBARA MANNINO DIRECTOR 1.00 X 0 0 0 ALISHA WILKINS FRANKLIN DIRECTOR 1.00 X 0 0 0 KYLE CASEMENT DIRECTOR 1.00 X 0 0 0 0 1371625 283895 0 0 1 0 0 118927 5537955 1500983 5656882 CAMPUS PROGRAMS 900099 840156 840156 840156 1158330 1158330 8037226 7972277 64949 64949 64949 45172 118927 183739 -138567 -138567 PASS-THROUGH INVESTMENTS 900999 -535 -535 -535 7581215 840156 -535 1084712 X 1502851 1502851 74025 74025 896577 850827 45750 65404 64478 926 171788 171788 784059 396615 387444 183259 183259 198408 196818 1590 SUPPLIES & SERVICES 616122 614812 1310 0 OTHER EXPENSES 456441 447523 8918 0 HOSPITALITY AND EVENTS 269963 247114 22849 0 LIBRARY ACQUISITIONS 106870 106870 0 0 34454 22077 12377 5360221 4707269 652952 0 454898 686113 282488 2059495 2097835 3369437 60581 72753 3090 4705 480000 480000 480000 39447619 39758251 2717189 4395957 6526 45289 45550226 50872000 166848 141865 0 9815 426428 688914 593276 840594 X 13764020 15605156 31192930 34426250 44956950 50031406 45550226 50872000 X 2220994 2852927 535 X 0 1 X 1 0 X 7057853 2767764 3049322 4705306 5656882 23237127 7057853 2767764 3049322 4705306 5656882 23237127 6750314 16486813 689664 642943 440698 659428 1158330 3591063 26828190 2846587 0.61450 0.67060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31187653 389795 3111801 968988 171789 33548472 35766462 700286 -4161006 979042 139047 31187653 27957341 425360 8441908 933107 125040 35766462 26288717 2352467 257829 831348 110324 27957341 25007293 1072802 1068211 763155 96434 26288717 0.07600 0.71800 0.20600 0 0 480000 480000 480000 3173264 F US TREASURY SECURITIES 1222693 F 4395957 DUE TO RELATED PARTIES 688914 688914 X 10446628 2852927 183739 3036666 7409962 171788 -535 171253 7581215 5372172 183739 183739 5188433 171788 171788 5360221 PART V, LINE 4: THE FOUNDATION'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENTS ARE GENERALLY DONOR-RESTRICTED FOR THE PURPOSE OF STUDENT SCHOLARSHIPS, STUDENT LOANS AND CAMPUS PROGRAM ACTIVITIES. ALSO, THE BOARD HAS DESIGNATED CERTAIN FUNDS AS QUASI-ENDOWMENTS FOR CERTAIN PROJECTS AND PROGRAMS. PART X, LINE 2: THE FOUNDATION FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE FOUNDATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENT OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2023 AND 2022 AND THEREFORE NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE NETTED WITH RELATED REVENUE 183,739. PART XI, LINE 4B - OTHER ADJUSTMENTS: PASS-THROUGH INVESTMENTS TAX VS GAAP NET INCOME -535. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE NETTED WITH RELATED REVENUE 183,739. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 1701291 0 0 0 0 0 0 1701291 0 1701291 0 0 0 0 0 0 PART III ACCOUNTING METHOD: GALA 75295 39798 35497 78956 REPORT TO THE COMMUNITY 64885 55210 9675 242 0 49981 0 10792 4785 1 23919 23919 38983 164099 118927 45172 242 49981 10792 122724 183739 -138567 1 CALIFORNIA STATE UNIVERSITY SAN MARCOS 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92069 330535371 115 1271554 0 STUDENT SCHOLARSHIPS CALIFORNIA STATE UNIVERSITY SAN MARCOS 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92069 330535371 115 231297 0 FUNDS TO SUPPORT THE CAMPUS MISSION. 1 0 STIPENDS FOR RESEARCH/AWARDS 35 74025 PART I, LINE 2: GRANTS GIVEN TO CSUSM ARE FOR STUDENT SCHOLARSHIPS AND THE UNIVERSITY MONITORS THE FUNDS GIVEN TO EACH STUDENT. THE FINANCIAL AID OFFICE OF THE UNIVERSITY QUALIFIES APPLICANTS FOR SCHOLARSHIPS BASED ON CRITERIA OVER WHICH CSUSM FOUNDATION HAS NO CONTROL. EXPENDITURES ON GRANTS AND CONTRACTS ARE CLOSELY MONITORED BY THE CSUSM FOUNDATION STAFF TO COMPLY WITH SPONSOR REQUIREMENTS. 0 0 0 0 0 0 0 0 0 ELLEN NEUFELDT DIRECTOR & CSUSM PRESIDENT 0 490988 0 0 0 0 0 39439 0 10460 0 540887 0 0 LEON WYDEN TREASURER & SECRETARY 0 276230 0 0 0 0 0 39508 0 26066 0 341804 0 0 JESSICA BERGER EXECUTIVE DIRECTOR 0 274565 0 0 0 0 0 45804 0 19827 0 340196 0 0 RAJ PILLAI DIRECTOR 0 178334 0 0 0 0 0 44276 0 10458 0 233068 0 0 STEPHEN TSUI DIRECTOR 0 149508 0 0 0 0 0 31280 0 16777 0 197565 0 0 PART I, LINE 3 ALL EX-OFFICIO DIRECTORS ARE PAID BY A RELATED ORGANIZATION, CALIFORNIA STATE UNIVERSITY SAN MARCOS. THROUGH THE RELATED ORGANIZATION'S EXECUTIVE COMPENSATION COMMITTEE- WHICH IS COMPRISED OF THE UNIVERSITY PRESIDENT, WHO SERVES AS AN EX-OFFICIO MEMBER OF THE BOARD - COMPENSATION FOR THE ORGANIZATION'S EX-OFFICIO OFFICERS IS REVIEWED ON AN ANNUAL BASIS. THE REVIEW OF CURRENT SALARY LEVELS FOR EACH EXECUTIVE EMPLOYEE IS PERFORMED BY ANALYZING EXECUTIVE COMPENSATION OF OTHER SIMILAR AUXILIARY ORGANIZATIONS WITHIN THE CALIFORNIA STATE UNIVERSITY SYSTEM, AS WELL AS SURVEYS OF OTHER NON-PROFIT CHARITABLE ORGANIZATIONS OF SIMILAR ASSET SIZE AND FUNCTIONS. THE EXECUTIVE COMPENSATION COMMITTEE THEN RECOMMENDS THE APPROPRIATE SALARY LEVELS TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR APPROVAL. X 29 FAIR MARKET VALUE X 20 1480501 SALES PRICE X 4 16321 FAIR MARKET VALUE X OTHER NON CASH GOODS 9 4132 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC FORM OF THE 990 IS EMAILED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. THE FORM 990 IS ALSO REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH FISCAL YEAR ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. THIS POLICY ALSO APPLIES TO ALL EX-OFFICIO LEVEL POSITIONS, INCLUDING THE EXECUTIVE DIRECTOR, AND ALL OTHER POSITIONS THAT HAVE SIGNIFICANT EXPOSURE AND/OR DECISION MAKING AUTHORITY TO WARRANT REGULAR MONITORING OF THE CONFLICT OF INTEREST ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 15 ALL EX-OFFICIO DIRECTORS ARE PAID BY A RELATED ORGANIZATION, CALIFORNIA STATE UNIVERSITY SAN MARCOS. THROUGH THE RELATED ORGANIZATION'S EXECUTIVE COMPENSATION COMMITTEE - WHICH IS COMPRISED OF THE UNIVERSITY PRESIDENT, WHO SERVES AS AN EX-OFFICIO MEMBER OF THE BOARD - COMPENSATION FOR THE ORGANIZATION'S EX-OFFICIO OFFICERS IS REVIEWED ON AN ANNUAL BASIS. THE REVIEW OF CURRENT SALARY LEVELS FOR EACH EXECUTIVE EMPLOYEE IS PERFORMED BY ANALYZING EXECUTIVE COMPENSATION OF OTHER SIMILAR AUXILIARY ORGANIZATIONS WITHIN THE CALIFORNIA STATE UNIVERSITY SYSTEM, AS WELL AS SURVEYS OF OTHER NON-PROFIT CHARITABLE ORGANIZATIONS OF SIMILAR ASSET SIZE AND FUNCTIONS. THE EXECUTIVE COMPENSATION COMMITTEE THEN RECOMMENDS THE APPROPRIATE SALARY LEVELS TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORMS 990 ARE AVAILABLE FOR INSPECTION OR COPYING AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. FORM 990, PART IX, LINE 11G CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 390,441. MANAGEMENT AND GENERAL EXPENSES 54,992. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 445,433. BUSINESS SERVICE FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 307,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 307,800. BANK FEES: PROGRAM SERVICE EXPENSES 6,174. MANAGEMENT AND GENERAL EXPENSES 24,652. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,826. FORM 990, PART IX, LINES 5-10: 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 XI, LINE 9: PASS-THROUGH INVESTMENTS TAX VS GAAP NET INCOME 535. CALIFORNIA STATE UNIVERSITY SAN MARCOS 333 S TWIN OAKS VALLEY ROAD SAN MARCOS CA 92096 330535371 HIGHER EDUCATION CA 115 0 CALIFORNIA STATE UNIVERSITY SAN MARCOS CORPORATION 435 E CARMEL STREET SAN MARCOS CA 92078 330397688 SUPPORT FOR CALIFORNIA STATE UNIVERSITY CA 501(C)(3) LINE 5 0 ASSOCIATED STUDENTS INC OF CALIFORNIA STATE UNIVERSITY SAN MARCOS 333 S TWIN OAKS VALLEY ROAD SAN MARCOS CA 92096 330556915 STUDENT LEADERSHIP, ACTIVITIES, & RECREATION CA 501(C)(3) LINE 5 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 CALIFORNIA STATE UNIVERSITY SAN MARCOS P 3217521 COST REIMBURSEMENT CALIFORNIA STATE UNIVERSITY SAN MARCOS Q 735351 COST REIMBURSEMENT CALIFORNIA STATE UNIVERSITY SAN MARCOS B 1502851 BOOK VALUE