2025-12-18T13:00:08-06:00 2025-06-30 262350873 CALIBER AUDIT & ATTEST LLP 805 AEROVISTA PLACE SUITE 103 SAN LUIS OBISPO CA 93401 990 2024-07-01 237225601 CUESTA COLLEGE FOUNDATION CUES 8055463279 PO BOX 8106 SAN LUIS OBISPO CA 93403 RICK CAMARILLO DIRECTOR OF FOUNDATION FISCAL SERVI 8055463279 2025-12-17 1 1 BETH OWEN P01491944 8058880200 2024 2025-03-06 01:10:19Z RICK CAMARILLO CUESTA COLLEGE HWY 1 SAN LUIS OBISPO CA 93405 8031562 0 X HTTPS://WWW.CUESTA.EDU/COMMUNITY/FOUNDATION/ X 1973 CA THE CUESTA COLLEGE FOUNDATION SUPPORTS THE EXCELLENCE OF CUESTA COLLEGE BY ENGAGING THE COMMUNITY AND BUILDING PHILANTHROPIC RESOURCES. THE FUNDS RAISED AND MANAGED BY THE FOUNDATION STRENGTHEN COLLEGE PROGRAMS, PROVIDE EDUCATIONAL OPPORTUNITIES, AND EMPOWER STUDENTS TO SUCCEED. 31 26 0 120 0 0 2023896 3462501 0 0 1659990 2263694 469027 430817 4152913 6157012 2629661 2805252 0 0 0 0 0 0 221338 947639 1147709 3577300 3952961 575613 2204051 53774681 60371632 1787275 2456911 51987406 57914721 X THE CUESTA COLLEGE FOUNDATION SUPPORTS THE EXCELLENCE OF CUESTA COLLEGE BY ENGAGING THE COMMUNITY AND BUILDING PHILANTHROPIC RESOURCES. THE FUNDS RAISED AND MANAGED BY THE FOUNDATION STRENGTHEN COLLEGE PROGRAMS, PROVIDE EDUCATIONAL OPPORTUNITIES, AND EMPOWER STUDENTS TO SUCCEED. 0 0 1057087 1057087 FUNDS PROVIDED TO COLLEGE DEPARTMENTS FOR INSTRUCTIONAL MATERIALS AND SUPPORT OF COLLEGE PROGRAMS. 1345558 1345558 PROVIDE SCHOLARSHIPS FOR CUESTA COLLEGE STUDENTS. 402607 402607 FUNDS FOR CAPITAL EXPENDITURES THAT THE COLLEGE INCCURS. 104500 DEPRECATION RELATED TO AIRCRAFT USED IN MAINTENCE PROGRAM 104500 2909752 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 42 0 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 31 26 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RICK CAMARILLO 8055463279 CUESTA COLLEGE HWY 1 SAN LUIS OBISPO CA 93405 GRIGGER JONES PRESIDENT 2.00 X X 0 0 0 JEFF DARNTON VICE PRESIDENT/DEVELOPMENT 2.00 X X 0 0 0 SCOTT LATHROP VICE PRESIDENT/MEMBERSHIP 2.00 X X 0 0 0 JANICE FONG WOLF VICE PRESIDENT/ALUMNI RELA 2.00 X X 0 0 0 CRAIG DARNELL SECRETARY/TREASURER 2.00 X X 0 0 0 JIM ANDERSON DIRECTOR 1.00 X 0 0 0 MICHAEL BOYER DIRECTOR 1.00 X 0 0 0 STUART CAMPBELL DIRECTOR 1.00 X 0 0 0 SUSAN DRESSLER DIRECTOR 1.00 X 0 0 0 CYNDEE EDWARDS DIRECTOR 1.00 X 0 0 0 SILVIO FAVORETO DIRECTOR 1.00 X 0 248529 45711 ANGELICA FORTIN DIRECTOR 1.00 X 0 0 0 ROB GARCIA DIRECTOR 1.00 X 0 0 0 NELLA GIROLO DIRECTOR 1.00 X 0 0 0 MARY E HOWELL DIRECTOR 1.00 X 0 0 0 ROBYN LETTERS DIRECTOR 1.00 X 0 0 0 BARBARA MARTINEZ DIRECTOR 1.00 X 0 0 0 STEVE MCGRATH DIRECTOR 1.00 X 0 0 0 BILL MORTIMER DIRECTOR 1.00 X 0 0 0 PRAGNA PATEL-MUELLER DIRECTOR 1.00 X 0 0 0 DEBBIE PERRAULT DIRECTOR 1.00 X 0 0 0 GEORGE PUDLO DIRECTOR 1.00 X 0 0 0 JOHN ROLPH DIRECTOR 1.00 X 0 0 0 MARY STROBRIDGE DIRECTOR 1.00 X 0 3024 0 ERICH TUCKER DIRECTOR 1.00 X 0 145750 36649 NESTOR VELOZ-PASSALACQUA DIRECTOR 1.00 X 0 0 0 CHERYL VINES DIRECTOR 1.00 X 0 0 0 CARA WRIGHT DIRECTOR 1.00 X 0 0 0 JILL STEARNS DIRECTOR 2.00 40.00 X 0 318852 72601 JOSEPH BROCAR STUDENT REPRESENTATIVE 1.00 X 0 0 0 ZACH STEVER STUDENT REPRESENTATIVE 1.00 X 0 1260 0 JON JENKINS HONORARY DIRECTOR, NON-VOT 0.00 X 0 0 0 GILBERT H STORK HONORARY DIRECTOR, NON-VOT 0.00 X 0 0 0 SHANNON HILL EXECUTIVE DIRECTOR, NON-VO 40.00 X 0 172799 58127 RICK CAMARILLO DR FDN FISCAL SERVICES, NON-VO 40.00 X 0 138365 52776 JESSICA STRANO DIRECTOR OF PHILANTHROPY 40.00 X 0 120953 35680 KATIE OSMAN DIRECTOR OF PHILANTHROPY 40.00 X 0 853 1203 ELIZABETH CORIA DIRECTOR - FORMER 0.00 40.00 X 0 237362 60936 DAN TROY DIRECTOR - FORMER 0.00 40.00 X 0 106209 29809 JASON CURTIS DIRECTOR - FORMER 0.00 40.00 X 0 237362 45217 JOHN KNUTSON DIRECTOR - FORMER 0.00 40.00 X 0 156679 47623 MONICA MILLARD DIRECTOR - FORMER 0.00 40.00 X 0 149075 45373 MELISSA RICHERSON DIRECTOR - FORMER 0.00 40.00 X 0 237362 79374 HUNTER PERRY DIRECTOR - FORMER 0.00 40.00 X 0 91360 35008 0 2365794 646087 0 1 1 0 0 748751 2713750 127507 3462501 1417060 1417060 2721184 1874550 846634 846634 846634 7000 0 7000 7000 SPLIT INTEREST AGREEMENTS 611210 411792 411792 SPONSORSHIP/ADVERTISEMENT REVENUE 611210 12000 12000 MISC INCOME 611210 25 25 423817 6157012 423817 0 2270694 2805252 2805252 816287 688752 127535 39830 39830 45843 45843 70193 63497 6696 7540 7540 26862 15357 11505 6432 865 5567 16647 16647 104500 104500 BANK FEES 13570 13570 DUES AND MEMBERSHIPS 5 5 3952961 2909752 821871 221338 211199 270391 6165685 9498007 233890 234404 2750 2750 106099 11850 1100000 261250 943250 838750 41869808 44627316 4242000 4888164 53774681 60371632 805829 1581593 350000 350000 631446 525318 1787275 2456911 X 2540708 2067198 49446698 55847523 51987406 57914721 53774681 60371632 2204051 3723264 0 X X 0 1 X 1 0 X 2290394 3746525 3749682 2057413 3469501 15313515 2290394 3746525 3749682 2057413 3469501 15313515 2847949 12465566 959699 962202 1082556 1289004 1417060 5710521 21024036 0.59290 0.58020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART I-A, LINE 1: THE FOUNDATION FILED FORM 5768 IN A PRIOR YEAR AND HAS NOT RECENDED THIS ELECTION, HOWEVER, THERE WAS NOT LOBBYING ACTIVITY IN ANY YEAR SINCE THE INITIAL FILING. 41586328 333089 5564649 -2749914 44734152 37671715 412980 5355803 -1854170 41586328 32745827 1510285 3905049 -489446 37671715 38518773 1670351 -5696108 -1747189 32745827 30522712 654689 8844721 -1503349 38518773 0.38359 0.61641 1 0 1100000 261250 838750 838750 OUTSIDE INVESTMENTS 590426 OTHER ASSET - BOND 32824 PERPETUAL TRUSTS 4264914 4888164 X 10132276 3723264 252000 3975264 6157012 0 6157012 4204961 252000 252000 3952961 0 3952961 PART V, LINE 4: ENDOWMENT FUNDS ARE GENERALLY USED FOR THE ADVANCEMENT OF CUESTA COLLEGE, AND ALSO ADHERE TO SPECIFIC DONOR RESTRICTIONS WHEN APPLICABLE. PART X, LINE 2: THE FOUNDATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. SINCE THE FOUNDATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. HOWEVER, THE FOUNDATION REMAINS SUBJECT TO TAXES ON ANY NET INCOME THAT IS DERIVED FROM TRADE OR BUSINESS, REGULARLY CARRIED ON, AND UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT BELIEVES THAT THE FOUNDATION HAS NO TAXABLE UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED JUNE 30, 2025 AND 2024, MANAGEMENT OF THE FOUNDATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET REVENUE TO OFF-SET DIRECT EXPENSE OF GAMING AND SPECIAL EVENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSE OF GAMING AND SPECIAL EVENTS 0 SAN LUIS COMMUNITY COLLEGE DISTRICT - CUESTA COLLEGE HIGHWAY 1 SAN LUIS OBISPO CA 93403 522018681 115 1345558 0 FUNDING OF SCHOLARSHIPS FOR CUESTA COLLEGE STUDENTS SAN LUIS COMMUNITY COLLEGE DISTRICT - CUESTA COLLEGE HIGHWAY 1 SAN LUIS OBISPO CA 93403 522018681 115 1010963 46124 FMV SERVICES ON BEHALF OF THE COLLEGE CUESTA COMMUNITY COLLEGE SUPPORT SAN LUIS COMMUNITY COLLEGE DISTRICT - CUESTA COLLEGE HIGHWAY 1 SAN LUIS OBISPO CA 93403 522018681 115 402607 0 FUNDING OF CAPITAL EXPENDITURES SCHEDULE I, PART I, LINE 2 PAYMENTS ASSOCIATED WITH GRANTS, SCHOLARSHIPS, AND CAPITAL EXPENDITURES ARE MADE DIRECTLY TO THE COLLEGE. THE COLLEGE DETERMINES AND EVALUATES THE QUALIFICATION PROCESS OF AWARDING FUNDS TO INDIVIDUALS. 0 0 0 0 0 0 0 0 0 JILL STEARNS DIRECTOR 0 318852 0 0 0 0 0 60901 0 11700 0 391453 0 0 MELISSA RICHERSON DIRECTOR - FORMER 0 237362 0 0 0 0 0 63774 0 15600 0 316736 0 0 ELIZABETH CORIA DIRECTOR - FORMER 0 237362 0 0 0 0 0 45336 0 15600 0 298298 0 0 SILVIO FAVORETO DIRECTOR 0 248529 0 0 0 0 0 36900 0 8811 0 294240 0 0 JASON CURTIS DIRECTOR - FORMER 0 237362 0 0 0 0 0 41538 0 3679 0 282579 0 0 SHANNON HILL EXECUTIVE DIRECTOR, NON-VO 0 172799 0 0 0 0 0 46427 0 11700 0 230926 0 0 JOHN KNUTSON DIRECTOR - FORMER 0 156679 0 0 0 0 0 30943 0 16680 0 204302 0 0 MONICA MILLARD DIRECTOR - FORMER 0 149075 0 0 0 0 0 28693 0 16680 0 194448 0 0 RICK CAMARILLO DR FDN FISCAL SERVICES, NON-VO 0 138365 0 0 0 0 0 37176 0 15600 0 191141 0 0 ERICH TUCKER DIRECTOR 0 145750 0 0 0 0 0 27838 0 8811 0 182399 0 0 JESSICA STRANO DIRECTOR OF PHILANTHROPY 0 120953 0 0 0 0 0 32500 0 3180 0 156633 0 0 DAN TROY DIRECTOR - FORMER 0 106209 0 0 0 0 0 28337 0 1472 0 136018 0 0 HUNTER PERRY DIRECTOR - FORMER 0 91360 0 0 0 0 0 25840 0 9168 0 126368 0 0 X 3 15625 FAIR MARKET VALUE X 2 17000 FAIR MARKET VALUE X 5 81382 FAIR MARKET VALUE X MISCELLANEOUS ITEMS 25 8699 FAIR MARKET VALUE X SANITATION 1 4800 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 SOME DIRECTORS HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE SUBMITTED TO THE GOVERNING BODY FOR REVIEW PRIOR TO SIGNING BY THE EXECUTIVE DIRECTOR AND FILING. FORM 990, PART VI, SECTION B, LINE 12C IN ADDITION TO ANNUAL REVIEW, ANY POTENTIAL CONFLICTS ARE REQUIRED TO BE DISCLOSED AS THEY ARISE. THE BOARD ADDRESSES CONFLICTS OF INTEREST IMMEDIATELY UPON DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY THE STANDARD PAYROLL REVIEW PROCESS PERFORMED BY THE HUMAN RESOURCES DEPARMENT THROUGH CUESTA COLLEGE AS FOUNDATION EMPLOYEES ARE DIRECTLY EMPLOYED BY THE COLLEGE. THIS IS ALSO APPROVED BY THE BOARD THROUGH THE ANNUAL MEMORANDUM OF UNDERSTANDING. FORM 990, PART VI, SECTION C, LINE 18 THE CUESTA COLLEGE FOUNDATION WEBSITE LISTS CONTACT INFORMATION FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL INFORMATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THE OVERSIGHT PROCESS. SAN LUIS OBISPO COMMUNITY COLLEGE DISTRICT HIGHWAY 1 SAN LUIS OBISPO CA 93403 522018681 PROVIDE EDUCATION AT THE COMMUNITY COLLEGE LEVEL CA 115 0 SPLIT INTEREST TRUSTS (16) CHARITABLE REMAINDER TRUSTS CA T 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 SAN LUIS OBISPO COUNTY COMMUNITY COLLEGE DISTRICT CUESTA COLLEGE B 2805252 SAN LUIS OBISPO COUNTY COMMUNITY COLLEGE DISTRICT CUESTA COLLEGE O 125082 SAN LUIS OBISPO COUNTY COMMUNITY COLLEGE DISTRICT CUESTA COLLEGE N 26862