2025-04-01T13:54:29-05:00 2024-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2023-07-01 800390564 CALIFORNIA STATE UNIVERSITY SAN MARCOS FOUNDATION CALI 7607504400 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92096 JESSICA BERGER EXECUTIVE DIRECTOR 7607504400 2025-03-04 1 1 RYAN M JOHNSON CPA P01048788 5035857774 2025-03-04 2023 2025-03-06 01:10:19Z JESSICA BERGER 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92096 23202558 0 X WWW.CSUSM.EDU/GIVING/FOUNDATION X 2009 CA PROVIDE SUPPORT FOR CALIFORNIA STATE UNIVERSITY SAN MARCOS IN FULFILLING ITS MISSION. 24 18 0 6 394 0 5656882 13161721 840156 486687 1223279 987711 -139102 -103697 7581215 14532422 1576876 2114175 0 0 961981 1202702 0 0 0 2821364 2976647 5360221 6293524 2220994 8238898 50872000 63404246 840594 770022 50031406 62634224 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, TO INSPIRE INCLUSIVE AND TRANSFORMATIONAL PHILANTHROPY IN SUPPORT OF STUDENT SUCCESS AT CSUSM. 0 0 1419201 1419201 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. 3960684 694974 486687 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, AND SUPPORT FOR THE CALIFORNIA INDIAN CULTURE AND SOVEREIGNTY CENTER. 5379885 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 52 0 0 1 1 1 CJ 0 0 0 1 1 0 0 0 0 0 0 X 24 18 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 JESSICA BERGER EXECTIVE DIRECTOR 1.00 40.00 X X 0 276502 47928 DAN EPSTEIN HONORARY CO-CHAIR CAMPAIGN 1.00 X 0 0 0 LEON WYDEN JR TREASURER & SECRETARY 1.00 40.00 X X 0 283546 48918 EMILIE HERSH CHAIRMAN 1.00 X X 0 0 0 STEPHEN TSUI DIRECTOR 1.00 40.00 X 0 131977 51932 CHING-MING CHENG DIRECTOR 1.00 40.00 X 0 118764 58113 KRISTIN CRELLIN DIRECTOR 1.00 X 0 0 0 JASMIN CASAS DIRECTOR 1.00 X 0 0 0 INGO HENTSCHEL CO-CHAIR MILITARY ADVISORY COUNCIL 1.00 X 0 0 0 DAMIAN MCKINNEY DIRECTOR 1.00 X 0 0 0 ALISHA WILKINS FRANKLIN DIRECTOR 1.00 X 0 0 0 JUSTIN PERRON DIRECTOR 1.00 40.00 X 0 122178 60584 ELLEN NEUFELDT PRESIDENT 1.00 40.00 X 0 508783 58005 TOMMY FRIEDRICH DIRECTOR 1.00 X 0 0 0 TAYLOR SUTHERLAND CHAIR FINANCE & INVESTMENT COMMITTEE 1.00 X X 0 0 0 SIMON KUO VICE CHAIR, GOVERNANCE CHAIR 1.00 X 0 0 0 NATHANIEL KEIFER DIRECTOR 1.00 X 0 0 0 LOU MONVILLE DIRECTOR 1.00 X 0 0 0 CARLEEN KREIDER DIRECTOR 1.00 X 0 2012 0 KYLE CASEMENT CHAIR, AUDIT 1.00 X 0 0 0 JASON SIMMONS DIRECTOR 1.00 X 0 0 0 ESTHER PHAHLA DIRECTOR 1.00 X 0 0 0 ANNIE NORVIEL DIRECTOR 1.00 X 0 0 0 BOB WESTFALL DIRECTOR 1.00 X 0 0 0 0 1443762 325480 6 0 1 0 0 129196 13032525 109251 13161721 CAMPUS PROGRAMS 900099 486687 486687 486687 1272740 1272740 8232961 8517990 -285029 -285029 -285029 48055 129196 152146 -104091 -104091 PASS-THROUGH INVESTMENTS 900999 394 394 394 14532422 486687 394 883620 X 2004859 2004859 109316 109316 1030232 991232 39000 172470 172024 446 250243 250243 798804 397893 400911 49898 49898 237857 236968 889 SUPPLIES & SERVICES 501005 500278 727 OTHER EXPENSES 496314 311748 184566 HOSPITALITY AND EVENTS 474795 451787 23008 MEMBERSHIP AND DUES 99528 85679 13849 68203 68203 6293524 5379885 913639 0 686113 485791 2059495 432771 3369437 11374695 72753 51273 4705 14345 480000 480000 480000 39758251 45954863 4395957 4567473 45289 43035 50872000 63404246 141865 162105 9815 0 688914 607917 840594 770022 X 15605156 17381817 34426250 45252407 50031406 62634224 50872000 63404246 X 8238898 4364314 -394 X 0 1 X 1 0 X 2767764 3049322 4705306 5656882 13161721 29340995 2767764 3049322 4705306 5656882 13161721 29340995 11015842 18325153 642943 440698 659428 1158330 1272740 4174139 33515134 2224439 0.54680 0.61450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33548472 624539 3872286 1234708 250242 36560347 31187653 389795 3111801 968988 171789 33548472 35766462 700286 -4161006 979042 139047 31187653 27957341 425360 8441908 933107 125040 35766462 26288717 2352467 257829 831348 110324 27957341 0.07400 0.66900 0.25700 0 0 480000 480000 480000 4567473 F 4567473 DUE TO RELATED PARTIES 607917 607917 X 18798245 4364314 152146 4516460 14281785 250243 394 250637 14532422 6195427 152146 152146 6043281 250243 250243 6293524 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, 2024 AND 2023 AND THEREFORE NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE NETTED WITH RELATED REVENUE 152,146. PART XI, LINE 4B - OTHER ADJUSTMENTS: PASS-THROUGH INVESTMENTS TAX VS GAAP NET INCOME 394. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE NETTED WITH RELATED REVENUE 152,146. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 1867906 0 0 0 0 0 0 1867906 0 1867906 0 0 0 0 0 0 GALA 82300 50980 31320 42595 REPORT TO THE COMMUNITY 63235 46500 16735 800 81565 2 31716 31716 27186 177251 129196 48055 800 151346 152146 -104091 1 CALIFORNIA STATE UNIVERSITY SAN MARCOS 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92069 330535371 115 585658 0 FUNDS TO SUPPORT THE CAMPUS MISSION. CALIFORNIA STATE UNIVERSITY SAN MARCOS 333 S TWIN OAKS VALLEY RD SAN MARCOS CA 92069 330535371 115 1419201 0 STUDENT SCHOLARSHIPS 1 0 STIPENDS FOR RESEARCH/AWARDS 36 109316 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 PRESIDENT 0 508783 0 0 0 0 0 46733 0 11272 0 566788 0 0 LEON WYDEN JR TREASURER & SECRETARY 0 283546 0 0 0 0 0 46733 0 2185 0 332464 0 0 JESSICA BERGER EXECTIVE DIRECTOR 0 276502 0 0 0 0 0 46733 0 1195 0 324430 0 0 STEPHEN TSUI DIRECTOR 0 131977 0 0 0 0 0 32364 0 19568 0 183909 0 0 JUSTIN PERRON DIRECTOR 0 122178 0 0 0 0 0 32897 0 27687 0 182762 0 0 CHING-MING CHENG DIRECTOR 0 118764 0 0 0 0 0 36724 0 21389 0 176877 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 35 FAIR MARKET VALUE X 10 57956 SALES PRICE X 1 390 FAIR MARKET VALUE X OTHER NON CASH GOODS 10 50870 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 391,464. MANAGEMENT AND GENERAL EXPENSES 59,486. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 450,950. BUSINESS SERVICE FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 317,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 317,034. BANK FEES: PROGRAM SERVICE EXPENSES 6,429. MANAGEMENT AND GENERAL EXPENSES 24,391. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,820. 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 -394. 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 CSUSM 335 S TWIN OAKS VALLEY RD 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 3961769 COST REIMBURSEMENT CALIFORNIA STATE UNIVERSITY SAN MARCOS Q 514894 COST REIMBURSEMENT CALIFORNIA STATE UNIVERSITY SAN MARCOS B 2004859 BOOK VALUE