2025-10-07T06:50:15-04:00 2025-06-30 521518807 TURNBULL HOOVER & KAHL PA 13179 GARRETT HIGHWAY OAKLAND MD 21550 990 2024-07-01 237120883 FROSTBURG STATE UNIVERSITY FOUNDAT FROS 3016874068 101 BRADDOCK ROAD FROSTBURG MD 215322303 JOHN T SHORT JR EXECUTIVE DIRECTOR 3016874161 2025-10-03 true true BERNARD B KAHL CPA P00119163 3013342820 2025-10-06 2024 2025-03-06 01:10:19Z JOHN T SHORT JR 101 BRADDOCK ROAD FROSTBURG MD 21532 10492987 false X WWW.FROSTBURG.EDU/FOUNDATION/ X 1971 MD TO FOSTER, ENCOURAGE, AND PROMOTE THE GROWTH, PROGRESS, AND GENERAL WELFARE OF FROSTBURG STATE UNIVERSITY THROUGH ADVOCACY, FUNDRAISING, INVESTMENT MANAGEMENT AND STEWARDSHIP. 34 34 4 34 0 4252239 5646547 124197 111205 2157525 4605756 139432 129479 6673393 10492987 1116838 869298 0 144070 165809 0 22593 2626434 2467691 3887342 3502798 2786051 6990189 46976820 53337822 59063 45965 46917757 53291857 X TO FOSTER, ENCOURAGE, AND PROMOTE THE GROWTH, PROGRESS, AND GENERAL WELFARE OF FROSTBURG STATE UNIVERSITY THROUGH ADVOCACY, FUNDRAISING, INVESTMENT MANAGEMENT AND STEWARDSHIP. false false 436078 194147 56295 ATHLETIC - THESE PROVIDE SUPPORT FOR THE UNIVERSITY ATHLETICS PROGRAM. 1690496 272022 ENDOWMENT - THESE PROVIDE SUPPORT FOR STUDENT SCHOLARSHIPS AND PROGRAM SUPPORT. 401654 100198 25188 PROGRAM SUPPORT - THESE PROVIDE SUPPORT TO SCHOOLS, DEPARTMENTS, DIVISIONS, SPECIAL INTERESTS, AND OTHER PROJECTS APPROVED AND RECOGNIZED BY THE UNIVERSITY. THEY ALSO SUPPORT EMERGENCY STUDENT LOANS. 543681 72393 29722 EXPENSES INCLUDING GRANTS OF REVENUE PASS THROUGH ACCOUNTS 543,681 72,393 29,722 PASS-THROUGH - MOST OF THESE PROVIDE IMMEDIATE-IMPACT SCHOLARSHIPS FOR STUDENTS. IN ADDITION, SOME PROVIDE A VEHICLE FOR LIFE INSURANCE PREMIUM PAYMENTS, AND TO RECORD EXPENDITURES THAT WILL BE DIRECTLY REIMBURSED BY NON-CHARITABLE INCOME. 543681 72393 29722 3071909 true true false false false false false true false true true false false false true true true false false false false false true false true false false true false true false false false false false false false false true true false false false true false false false true 12 0 true 4 true false false false false false true true false false false false false false false false false false false X 34 34 true false false false false false false true true false false true true true true true true false true false MI MN KY MA NH SC NJ MD X JANELLE MOFFETT 3016874752 101 BRADDOCK RD FROSTBURG MD 215322303 JOHN T SHORT JR EXECUTIVE DI 40.00 X X 3130 282582 51414 SANDRA D ADAMS IMMEDIATE PA 2.00 X 0 0 0 STEPHEN L BEAUREGARD BOARD OF DIR 2.00 X 0 0 0 MAUREEN BREWER BOARD OF DIR 2.00 X 0 0 0 LISA V BYRD BOARD OF DIR 2.00 X 0 0 0 THOMAS CREAMER BOARD OF DIR 2.00 X 0 0 0 ROSEMARY F FAGLER BOARD OF DIR 2.00 X 0 0 0 GLADYS W FAHERTY AT LARGE 2.00 X 0 0 0 RONALD G FORRESTER BOARD OF DIR 2.00 X 0 0 0 PATRICK FRIEL PRESIDENT 10.00 X X 0 0 0 DONALD C FRY BOARD OF DIR 2.00 X 0 0 0 GREGORY GETTY ASSISTANT TR 10.00 X 0 0 0 MATTHEW GILMORE AT LARGE 2.00 X 0 0 0 STEVEN N GLASBRENNER BOARD OF DIR 2.00 X 0 0 0 TIMI M HADRA VICE PRESIDE 10.00 X X 0 0 0 ROBYN HAGER-SINE BOARD OF DIR 2.00 X 0 0 0 ZACHARY T HEETER BOARD OF DIR 2.00 X 0 0 0 DIANE HURD BOARD OF DIR 2.00 X 0 0 0 KENNETH R COFFEY II BOARD OF DIR 2.00 X 0 0 0 RAYMOND NELSON JR BOARD OF DIR 2.00 X 0 0 0 JOSEPH W LAMBERT BOARD OF DIR 2.00 X 0 0 0 A LESLIE LUDWIG AT LARGE 2.00 X 0 0 0 KRISTOFER T LYON BOARD OF DIR 2.00 X 0 0 0 ALFRED E MARTIN BOARD OF DIR 2.00 X 0 0 0 ESTELLE MARTIN BOARD OF DIR 2.00 X 0 0 0 JESSICA L MASSER BOARD OF DIR 2.00 X 0 0 0 LAWRENCE MCKENZIE TREASURER 10.00 X X 0 0 0 MICHELE LM MUTSCHLER BOARD OF DIR 2.00 X 0 0 0 DR BENJAMIN N NORRIS BOARD OF DIR 2.00 X 0 0 0 ELIZABETH RHODES SECRETARY 10.00 X X 0 0 0 J STOKES BOARD OF DIR 2.00 X 0 0 0 JASON SWEITZER BOARD OF DIR 2.00 X 0 0 0 KATHRYN K WILLIAMS BOARD OF DIR 2.00 X 0 0 0 ANTHONY P ZOOK BOARD OF DIR 2.00 X 0 0 0 3130 282582 51414 false true false 5646547 297336 5646547 EVENT ADMISSIONS/REGISTRATION 79005 79005 SALES/OTHER INCOME 32200 32200 111205 4605756 4605756 56775 56775 REFUNDS 72704 72704 72704 10492987 4789665 842132 842132 27166 27166 154224 154224 11585 11585 404948 382599 22349 112 112 26311 9442 8363 8506 10210 6989 1824 1397 13168 3574 9594 SCHOLARSHIPS 1355514 1355514 FOOD/EVENTS/PROGRAMS 184624 115664 66229 2731 SUPPLIES 103607 90868 12579 160 MEMBERSHIPS 71173 54071 16613 489 298024 183778 104936 9310 3502798 3071909 408296 22593 416839 632894 779143 893575 9295 3322 39469 40743 13591 14081 10136 1586 8550 8550 45254868 51269445 455065 475212 46976820 53337822 40447 31300 6205 2820 12411 11845 59063 45965 X 3605958 3801056 43311799 49490801 46917757 53291857 46976820 53337822 6990189 -616089 X false true X true false X 3455375 4274499 2473461 4252239 5646547 20102121 3455375 4274499 2473461 4252239 5646547 20102121 20102121 1298017 3175339 1374863 2157525 4605756 12611500 84249 235819 223492 192078 183909 919547 33633168 331704 0.59770 0.60210 X PART II, LINE 10 OTHER INCOME 735,638 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 42908809 4171412 3794099 1909246 389016 48576058 38671025 3004748 3546072 1960049 352987 42908809 37315291 1116994 2375011 1757057 379213 38671025 34816929 3131178 914832 1152759 394889 37315291 26478796 2479040 7267469 1087412 320964 34816929 0.05660 0.94340 false false 10136 1586 8550 8550 ANNUITY LIABILITY 11845 11845 X 9876898 -616089 -616089 10492987 10492987 3502798 3502798 3502798 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND DID NOT CONDUCT UNRELATED BUSINESS ACTIVITIES. THEREFORE, THE BOARD HAS NOT MADE ANY PROVISIONS FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS REVIEWED THE ORGANIZATION'S TAX POSITIONS FOR ALL OPEN TAX YEARS (TAX YEARS AFTER JUNE 30, 2022) AND HAS DETERMINED THAT NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ORGANIZATION'S FINANCIAL STATEMENTS, IN ACCORDANCE WITH FINANCIAL AND ACCOUNTING DISCLOSURE REQUIREMENTS FOR RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A U.S. INCOME TAX RETURN. SCHOLARSHIP EUROPE- CENTRAL 2 2625 CHECK SCHOLARSHIP EUROPE-SOUTHWESTERN 3 6865 CHECK SCHOLARSHIP EUROPE-SOUTHEAST 2 12280 CHECK SCHOLARSHIP EUROPE-BALTIC REGION 1 1000 CHECK SCHOLARSHIP EUROPE-SOUTHERN 1 2396 CHECK SCHOLARSHIP NORTH AMERICA 1 1000 CHECK SCHOLARSHIP SOUTH AMERICA 1 1000 CHECK false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 THESE SCHOLARSHIPS ARE FOR ENROLLMENT AT FROSTBURG STATE UNIVERSITY ONLY. FSU RESERVES THE RIGHT TO ADJUST AND/OR CANCEL YOUR AWARD IF IT IS SUBSEQUENTLY DETERMINED THAT YOU DO NOT MEET THE QUALIFICATIONS FOR THE SCHOLARSHIP. PER THE FSU FOUNDATION BOARD OF DIRECTORS, NO STUDENT SHALL RECEIVE GRANT AND/OR SCHOLARSHIP AID ABOVE THE PUBLISHED COST OF ATTENDANCE. SCHOLARSHIPS MAY BE CANCELLED IF IT IS LATER DETERMINED THAT YOUR TOTAL AID IS HIGHER THAN THE COST OF ATTENDANCE. ALL SCHOLARSHIPS ARE AWARDED BASED ON THE AVAILABILITY OF FUNDS. FOR BEST CONSIDERATION, SUBMIT A SCHOLARSHIP APPLICATION ANNUALLY. IF YOU ARE RECEIVING A SCHOLARSHIP IN THE CURRENT ACADEMIC YEAR AND FEEL THAT YOU SHOULD RECEIVE IT AGAIN NEXT YEAR, BE SURE TO APPLY AGAIN. RENEWABLE SCHOLARSHIPS MAY NOT BE AWARDED TO STUDENTS WHO HAVE NOT APPLIED. ENROLLMENT STATUS WILL BE EVALUATED EACH SEMESTER AT THE END OF THE DROP/ADD PERIOD, IF A STUDENT RECEIVES A SCHOLARSHIP THAT IS BASED ON FULL-TIME ENROLLMENT AND THEY ARE NOT ENROLLED IN AT LEAST 12 CREDITS (9 CREDITS FOR GRADUATE STUDENTS), THE SCHOLARSHIP WILL BE CANCELLED. NO SCHOLARSHIP WILL BE AWARDED FOR ENROLLMENT BELOW 6 CREDITS PER SEMESTER. THE MINIMUM GRADE POINT AVERAGE FOR ANY AWARD IS 2.5 OVERALL, SOME AWARDS REQUIRE HIGHER MINIMUM GRADE POINT AVERAGES THAT MUST BE MAINTAINED. RECIPIENTS ARE REVIEWED ANNUALLY UPON AWARDING. ATHLETICS RAFFL 30980 30980 30980 30980 30980 SCHEDULE G, PART IV OTHER THAN THE ATHLETICS RAFFLE THE REST OF THE 30,980 ARE FROM MULTIPLE FUNDRAISING EVENTS, WHICH ARE ALL UNDER THE 5,000 THRESHOLD IN PART II AS A RESULT COLUMN C IN PART II HAS NONE STATED. true FROSTBURG STATE UNIVERSITY 101 BRADDOCK ROAD FROSTBURG MD 21532 526002033 GOV 638760 203372 VARIOUS SEE SCH M EDUCATIONAL ASSISTAN 1 X true true false false false false false false false false false JOHN T SHORT JR EXECUTIVE DIRECTOR 282582 3130 51414 3130 333996 SCHEDULE J, PAGE 1, PART I, LINE 1A THE COUNTRY CLUB DUES THAT ARE PAID BY FROSTBURG STATE UNIVERSITY FOUNDATION ARE PAID FOR JOHN SHORT'S DUES TO THE COUNTRY CLUB. THE SOCIAL CLUB DUES ARE TAXABLE TO JOHN SHORT AND FSUF ISSUES HIM A 1099-NEC TO HIM. SCHEDULE J, PAGE 1, PART I, LINE 3 THE EXECUTIVE DIRECTOR OF FROSTBURG STATE UNIVERSITY FOUNDATION, JOHN SHORT , SALARY AND BENEFITS ARE DETERMINED BY FROSTBURG STATE UNIVERSITY (FSU) (RELATED ORGANIZATION). THIS IS DUE TO HIM BEING THE VICE PRESIDENT FOR UNIVERISTY ADVANCEMENT AND REGIONAL ENGAGEMENT AT FSU. X 2 1020 FAIR MARKET VALUE X 156927 VARIOUS X 8 93964 FAIR MARKET VALUE X EQUIPMENT 2 33606 FAIR MARKET VALUE X MISCELLANEOUS 26 4739 VARIOUS X MUSIC 1 7080 VARIOUS false true false FORM 990 PART VIII AND PART IX DIFFERENCE IN-KIND IS SHOWN ON SCHEDULE I FORM 990, PAGE 2, PART III, LINE 4D EXPENSES INCLUDING GRANTS OF REVENUE PASS THROUGH ACCOUNTS 543,681 72,393 29,722 PASS-THROUGH - MOST OF THESE PROVIDE IMMEDIATE-IMPACT SCHOLARSHIPS FOR STUDENTS. IN ADDITION, SOME PROVIDE A VEHICLE FOR LIFE INSURANCE PREMIUM PAYMENTS, AND TO RECORD EXPENDITURES THAT WILL BE DIRECTLY REIMBURSED BY NON-CHARITABLE INCOME. FORM 990, PAGE 6, PART VI, LINE 2 ESTELLE M. MARTIN ALFRED E. MARTIN DIRECTOR DIRECTOR SISTER & BROTHER FORM 990, PAGE 6, PART VI, LINE 11B AT ITS ANNUAL MEETING, THE BOARD REVIEWS AND APPROVES FORM 990 TAX RETURN BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C WITH THE OCTOBER BOARD MEETING MATERIALS A LINK IS SENT TO EACH BOARD MEMBER TO ELECTRONICALLY FILL OUT THE ELECTRONIC CONFLICTS OF INTEREST FORM AND SIGN IT ELECTRONICALLY. THE DIRECTOR OF ADMINISTRATION AND FINANCE VERIFIES THAT ALL BOARD MEMBERS HAVE COMPLETED THE ELECTRONIC CONFLICTS OF INTEREST FORM IN NOVEMBER AND WILL FOLLOW UP WITH ANY BOARD MEMBERS THAT HAVE NOT COMPLETED THE FORM TO HAVE THEM COMPLETE THE FORM. FORM 990, PAGE 6, PART VI, LINE 15B ANNUAL REVIEW AND EVALUATION. PAY ADJUSTMENTS ARE IN KEEPING WITH STATE OF MD. PER THE APPROVAL OF THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS - AVAILABLE UPON REQUEST CONFLICT OF INTEREST STATEMENTS - AVAILABLE UPON REQUEST ONLY FINANCIAL STATEMENTS - AVAILABLE UPON REQUEST AND COPY ON FILE IN THE FSU ORT LIBRARY FORM 990 - AVAILABLE UPON REQUEST AND COPY ON FILE IN THE FSU ORT LIBRARY FROSTBURG STATE UNIVERSITY 101 BRADDOCK ROAD FROSTBURG MD 21532 526002033 UNIVERSITY MD 501C 2 N/A false false true false false false false false false false false false false false false false false false true false FROSTBURG STATE UNIVERSITY B 892985 CASH DISBURSEMENT FROSTBURG STATE UNIVERSITY R 1382680 CASH DISBURSEMENT