2025-04-10T18:53:12+00:00 2024-06-30 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2023-07-01 453417512 KSU Charitable Real Estate Foundation KSUC 7857752000 1800 KIMBALL AVENUE STE 200 MANHATTAN KS 66502 GREG LOHRENTZ PRESIDENT 7857752000 2025-04-11 true true Michael Engle P00482834 8162216300 2025-05-15 2023 2025-03-06 01:10:19Z GREG LOHRENTZ 1800 KIMBALL AVENUE STE 200 MANHATTAN KS 66502 6120251 false X KSUFOUNDATION.ORG X 2011 KS ACCEPTING, HOLDING, AND MANAGING REAL PROPERTY FOR KANSAS STATE UNIVERSITY FOUNDATION. 7 7 0 8 23806 0 20838057 3542203 59227 45836 648792 1422879 459602 -723579 22005678 4287339 1287733 190624 0 0 0 0 0 0 0 642378 669249 1930111 859873 20075567 3427466 89404425 110442688 32711802 39217459 56692623 71225229 ACCEPTING, HOLDING, AND MANAGING REAL PROPERTY FOR KANSAS STATE UNIVERSITY FOUNDATION. false false 414846 190624 45836 ACCEPTING, HOLDING, AND MANAGING REAL PROPERTY FOR KANSAS STATE UNIVERSITY FOUNDATION. 414846 true true false false false false false false false true true false false false false false true false false false false false false false false false true false true true false false false false false false false false false false true false false false true true true false false false true 5 0 true 0 true true false false false false false false false false false false false X 7 7 true false true false true true true true true false false true true true true true true false false false X GREG LOHRENTZ 7857752000 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 STEVE THEEDE Vice Chair, Bd of Directors 1.0 0.0 X X 0 0 0 TIM TAYLOR Chair, Bd of Directors 1.0 2.0 X X 0 0 0 DAVE EVERETT Member, Bd of Directors 1.0 0.0 X 0 0 0 GABE HERNANDEZ Member, Bd of Directors 1.0 1.0 X 0 0 0 KELLY LECHTENBERG Member, Bd of Directors 1.0 0.0 X 0 0 0 LEANNE CARET Member, Bd of Directors 1.0 0.0 X 0 0 0 MARY VANIER Member, Bd of Directors 1.0 0.0 X 0 0 0 DEBORAH TUTTLE SECRETARY/TREASURER 1.0 46.0 X 0 160030 44676 GREG LOHRENTZ PRESIDENT 1.0 46.0 X 0 446764 72621 LARRY FOX President UNTIL 10/23 1.0 45.0 X 0 131593 21462 0 738387 138759 0 false true false 0 1982203 1560000 1560000 3542203 PROPERTY MANAGEMENT 531310 45836 45836 0 0 0 0 45836 855367 855367 11527 11527 528770 1317924 -789154 0 -789154 23806 -812960 1082500 514988 0 567512 567512 567512 AGRICULTURE INCOME 110000 54048 54048 0 0 0 0 54048 4287339 45836 23806 675494 190624 190624 317077 107871 209206 10723 3580 7143 0 10498 3557 6941 1439 475 964 749 247 502 328763 108492 220271 0 0 0 0 859873 414846 445027 0 201369 372059 2717677 1365026 195940 9568297 0 0 0 0 10374000 17459400 72564337 0 66828440 72564337 9085751 9112900 0 1248 669 89404425 110442688 3890094 3993946 9804191 9623279 0 0 175776 7173633 18841741 18426601 0 0 32711802 39217459 X 11822993 9964152 44869630 61261077 56692623 71225229 89404425 110442688 X 3427466 2281634 8823506 X false true X true false X X X 1 KANSAS STATE UNIVERSITY FOUNDATION 480667209 5 true 190624 0 1 190624 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66075363 66075363 6335477 6335477 130897 130897 22600 22600 72564337 DUDREY CATTLE COMPANY, INC 9112900 F 9112900 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true KANSAS STATE UNIVERSITY FOUNDATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 480667209 501(C)(3) 190624 SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. KSU CHARITABLE REAL ESTATE FOUNDATION IS A SUPPORTING ORGANIZATION OF KANSAS STATE UNIVERSITY FOUNDATION, A 501(C (3) ORGANIZATION. ALL GRANTS PAID ARE TO KANSAS STATE UNIVERSITY FOUNDATION. false false false false false false false false false DEBORAH TUTTLE SECRETARY/TREASURER 0 158934 0 0 0 1096 0 16540 0 28136 0 204706 0 0 GREG LOHRENTZ PRESIDENT 0 399969 0 34000 0 12795 0 40000 0 32621 0 519385 0 0 LARRY FOX President UNTIL 10/23 0 131036 0 0 0 557 0 13354 0 8108 0 153055 0 0 Schedule J, Part II & FORM 990, PART VII KANSAS STATE UNIVERSITY FOUNDATION USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATION, WRITTEN EMPLOYEMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE IN ESTABLISHING THE COMPENSATION OF THE CEO. A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 48542RUQ5 2022-03-15 9658287 2022A-1 BONDS WERE ISSUED TO FINANCE CONSTRUCTION OF A RESIDENCE HALL AT THE KSU POLYTECHNIC CAMPUS. false false false A 10000 0 9841464 0 563669 0 177726 0 0 9100000 0 69 2023 false false false true A true true false false 0.0 0.0 0.0 false false true A false true false false false false true A true Schedule K, Part I, Column (a) OWNERSHIP OF FINANCED PROPERTY The KSU Charitable Real Estate Foundation is the sole member of the Kansas State University Real Estate Fund, LLC. The Kansas State University Real Estate Fund, LLC owns the financed property. For federal tax purposes, the Kansas State University Real Estate Fund, LLC is a disregarded entity of the KSU Charitable Real Estate Foundation. X 2 935000 Market value X 1 625000 Market value 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions REAL ESTATE BROKERS OR AUCTIONEERS ARE USED TO SELL DONATED REAL ESTATE. Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Commercial - THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS. Real estate - Residential - THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons GREG LOHRENTZ, DEBORAH TUTTLE, LARRY FOX, AND TIM TAYLOR - Business relationship Form 990, Part VI, Line 4 Significant changes to organizational documents THE SIGNIFICANT CHANGES IN BYLAWS INCLUDE THE FOLLOWING: 1. ADDED A LIST OF SIGNIFICANT ACTIONS THAT REQUIRE KANSAS STATE UNIVERSITY FOUNDATION'S APPROVAL. 2. ADDED MORE FLEXIBILITY REGARDING THE NUMBER OF DIRECTORS ON THE KSU CHARITABLE REAL ESTATE FOUNDATION'S BOARD. 3. CLARIFIED THAT THE KANSAS STATE UNIVERSITY FOUNDATION MAY REMOVE THE DIRECTORS OF THE KSU CHARITABLE REAL ESTATE FOUNDATION. 4. MODIFIED THE OFFICERS SPECIFIED IN THE BYLAWS TO MATCH THE MOST RECENT CORPORATE RESOLUTION AND UPDATED REFERENCES TO THE OFFICERS AND THEIR DUTIES. 5. MODIFIED POLICIES SUCH AS CONFLICTS OF INTEREST, COMPENSATION, AND WHISTLEBLOWERS TO ALIGN BETTER WITH THE KANSAS STATE UNIVERSITY FOUNDATION'S POLICIES. Form 990, Part VI, Line 6 Classes of members or stockholders THE KANSAS STATE UNIVERSITY FOUNDATION IS THE SOLE MEMBER OF THE ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE KANSAS STATE UNIVERSITY FOUNDATION, BEING THE SOLE MEMBER, HAS THE POWER TO ELECT THE MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE BYLAWS MAY BE ALTERED OR AMENDED BY A VOTE OF THE BOARD OF DIRECTORS OF THE KANSAS STATE UNIVERSITY FOUNDATION, THE SOLE MEMBER. Form 990, Part VI, Line 11b Review of form 990 by governing body THE IRS FORM 990 IS PREPARED BY THE ASSOCIATE VICE PRESIDENT OF COMPLIANCE SERVICES OF THE KANSAS STATE UNIVERSITY FOUNDATION. THE FORM 990 IS THEN REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. ANY QUESTIONS THAT THE INDEPENDENT ACCOUNTANT HAS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE COMPLETED DRAFT OF THE RETURN IS THEN REVIEWED BY THE PRESIDENT. ONCE ALL REVIEWS ARE COMPLETED, THE FINAL RETURN IS PROVIDED TO MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN WITH THE IRS. THE RETURN IS THEN FILED ELECTRONICALLY WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, MEMBERS OF THE BOARD OF DIRECTORS AND OFFICERS OF THE ORGANIZATION MUST COMPLETE THE CONFLICT OF INTEREST STATEMENT. ANY POTENTIAL CONFLICTS THAT ARE DISCLOSED ON THE COMPLETED STATEMENT ARE DISCUSSED AT A BOARD OF DIRECTORS MEETING. IT IS THE RESPONSIBILITY OF EACH PERSON WHO IS REQUIRED TO COMPLETE THE QUESTIONNAIRE TO NOTIFY THE CHAIRMAN OF THE BOARD OF DIRECTORS AS SOON AS ANY POTENTIAL CONFLICT OF INTEREST MEASURE, CONTRACT, RESOLUTION, GRANT, OR OTHER TRANSACTION OCCURS. THE FOLLOWING PROCEDURES ARE REQUIRED FOR BOARD ACTION WHEN A CONFLICT OF INTEREST EXISTS. THE INTERESTED PERSON MAY MAKE A PRESENTATION AT A BOARD MEETING, BUT AFTER MUST LEAVE THE MEETING DURING THE VOTE ON THE TRANSACTION. THE BOARD MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES; THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF DISINTERESTED MEMBERS WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST; THE BOARD WILL FOLLOW ALL CONFLICTS OF INTEREST LAWS TO THE EXTENT THEY APPLY TO THE BOARD. Form 990, Part VI, Line 19 Required documents available to the public THE KSU CHARITABLE REAL ESTATE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances BROCKMAN OTHER EXPENSE - 2689; AIB TAX DEPRECIATION - 56543; DUDREY INVESTMENT ADJUSTMENT - 9112900; CONTRIBUTIONS RECEIVABLE - -348626; KSU REAL ESTATE FUND LLC 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 453417512 HOLD REAL ESTATE KS 1195389 26875711 KSU Real Estate Fdn KANSAS STATE UNIVERSITY FOUNDATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 480667209 FUNDRAISING KS 501(c)(3) 5 NA false KSU GOLF COURSE MANAGEMENT AND RESEARCH 5200 COLBERT HILLS DR MANHATTAN KS 66502 742830002 GOLF COURSE KS 501(c)(3) Type I KSU FOUNDATION true FOUNDATION FOR ENGINEERING AT KSU 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 263520449 SUPPORT KS 501(c)(3) Type I KSU FOUNDATION true CHARITABLE REMAINDER TRUST (75) CHARITABLE TRUST KS NA true THE 1880 KIMBALL OFFICE CONDOMINIUM ASSOCIATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 832151748 CONDOMINIUM ASSOCIATION KS NA C Corporation true THE 1800 KIMBALL OFFICE CONDOMINIUM ASSOCIATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 810821703 CONDOMINIUM ASSOCIATION KS NA C Corporation true DUDREY CATTLE CO INC 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 480824542 AGRICULTURE KS KSU CREF C Corporation 190249 2760488 1 true false true true false false false false false false false true true false false true true true true true