2024-05-09T14:35:52-07:00 2023-06-30 873267876 Price Paige & Company CPAs LLP 570 N Magnolia Ave Ste 100 Clovis CA 93611 990 2022-07-01 941512286 California State University Fresno Association Inc CALI 5592780800 2771 East Shaw Avenue Fresno CA 93710 DEBORAH ADISHIAN-ASTONE Executive Director 2024-05-09 true DEBORAH ADISHIAN-ASTONE 999009999 true Henry Oum CPA P01552333 5592999540 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z DEBORAH ADISHIAN-ASTONE 42820149 false X WWW.AUXILIARY.COM X 1961 CA Student Services California State University, Fresno 9 5 709 5530295 3982236 3583350 20467311 23123308 565791 1107358 7950167 10356698 32965505 38170714 0 0 7726819 9526510 0 0 15105409 16170209 22832228 25696719 10133277 12473995 108843727 111611330 58287510 52486161 50556217 59125169 Student Services California State University, Fresno false false 23156854 28715980 Provide support for various enterprises, including bookstore, campus food services, housing, entertainment and university student union for approximately 24,400 students at Fresno State. 23156854 true true false false false false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 13 0 true 709 true true true false false false false false false 0 false false false false false false false X 9 5 false false false false false false false true true false false true true true true true true true true false CA X X Nicole Lane 5592780800 2771 EAST SHAW AVENUE FRESNO CA 93710 Xuanning Fu Secretary/Treas 5.00 40.00 X X 0 285238 120097 Deborah Adishian-Astone CHAIR 5.00 40.00 X X 0 280742 124485 Dr Carolyn Coon Vice Chair 5.00 40.00 X X 0 231206 92845 Nicole Lane Assoc Exec Dir 40.00 0.00 X 122455 0 81937 Michael Botwin Director 5.00 40.00 X 0 126092 66758 Dr Raymond Hall DIRECTOR 5.00 40.00 X 0 117504 44617 Caroline Alvarez Director 5.00 5.00 X 0 12225 189 Karen Carrillo Director 5.00 5.00 X 0 6500 152 Dr Kent Willis Vice Chair 5.00 5.00 X X 0 0 0 Nancy Campos Director 5.00 5.00 X 0 0 0 122455 1059507 531080 1 false true false 0 3583350 3583350 FEES EARNED - STUDENT PRO 6570021 6570021 MANAGEMENT & ACCTING FEES 1814936 1814936 OTHER PROGRAMS 5027849 5027849 STUDENT RENT - PROGRAMS 1328490 1328490 STUDENT RENT INCOME-DORMS 7245537 7245537 1136475 897430 239045 23123308 1107358 62882 1044476 0 0 1257022 1007934 249088 249088 249088 0 0 0 10078603 3641501 6437102 6246626 190476 Extinguishment of Capital & Bonds 900099 3653413 3653413 MISC INCOME 17095 17095 3670508 38170714 20528011 5530295 8529058 0 0 0 0 204392 204392 0 7123242 6224263 898979 0 2198876 1414624 784252 0 0 115196 115196 29870 29870 0 0 0 0 88943 88943 363577 328198 35379 0 0 638146 631949 6197 69175 67079 2096 0 0 24839 24839 0 4002031 3909806 92225 856192 833204 22988 OTHER EXPENSES 2548839 2338256 210583 Utilities 2154779 2132772 22007 SMG EXPENSES 1754251 1754251 Contract Services 1476402 1409910 66492 2047969 1998760 49209 25696719 23156854 2539865 0 2350064 1714988 23507948 27921855 7424241 5275300 2258903 1914847 0 0 0 119893 130805 167296 93961 139501271 82386685 58663100 57114586 12986187 14081881 0 0 0 1366095 3363107 108843727 111611330 9211498 10498478 2733904 447312 1657552 1107552 44684556 40432819 58287510 52486161 X 46811248 54694555 3744969 4430614 50556217 59125169 108843727 111611330 X 12473995 613336 -4518379 X false true X true false X 5714517 5072141 4839180 5287577 6187550 27100965 0 0 5714517 5072141 4839180 5287577 6187550 27100965 0 27100965 748207 736099 589397 564122 1044476 3682301 0 137536 46464 2223145 2385720 3670508 8463373 39246639 0.69050 0.76830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 114780727 63046065 51734662 24720544 19340620 5379924 57114586 AGENCY FUNDS 45342 Finance Lease Liability 38756461 INTEREST PAYABLE ON BONDS 1621459 Operating Lease Liability 9557 40432819 X 36043031 613336 3641501 4254837 31788194 6382520 6382520 38170714 29474079 3777360 3777360 25696719 25696719 Part X : FIN48 Footnote The Association is exempt from Federal and State of California income tax under IRC section 501(c)(3) and California Revenue and Taxation Code Section 23701(d), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Association has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Association has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Generally accepted accounting principles provide account and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Association returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $3641501 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S $0 PRIOR YEAR CONTRIBUTIONS $2000000 ASM REVENUE NETTED ON F/S $211788 RENTAL INCOME $4170732 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $3641501 POSSESSORY INTEREST TAX $135859 false false false false false false false false false Deborah Adishian-Astone CHAIR 280742 84994 39491 405227 Dr Carolyn Coon Vice Chair 231206 69808 23037 324051 Dr Raymond Hall DIRECTOR 117504 34853 9764 162121 Michael Botwin Director 126092 37198 29560 192850 Nicole Lane Assoc Exec Dir 122455 66947 14990 204392 Xuanning Fu Secretary/Treas 285238 85493 34604 405335 Form 990, Part VI, Section B, Line 11b The Executive Director, Associate Executive Director and Accounting Manager review a draft version of the tax return prior to filing. Form 990, Part VI, Section B, Line 12c The Organization regularly and consistently monitors and enforces compliance with the Conflict of Interest Policy through on-line training. The on-line training is required every two years. Form 990, Part VI, Section B, Line 15a Compensation for the Executive Director is reviewed by the Board of Directors and compared to Compensation for positions in comparable organizations. Form 990, Part VI, Section B, Line 15b Compensation for the Associate Executive Director/Director of Finance is reviewed by the Board of Directors and compared to compensation for positions in comparable organizations. Form 990, Part VI, Section C, Line 19 Available to the public upon request. Form 990, Part XI, Line 9 ADVANCES TO SMG = -$1754251 Form 990, Part XI, Line 9 ASM NETTED DIFFERENCES = $160013 Form 990, Part XI, Line 9 INTERFUND ELIMINATION = -$1060000 Form 990, Part XI, Line 9 POSSESSORY INTEREST TAX = $135859 Form 990, Part XI, Line 9 PRIOR YEAR CONTRIBUTIONS = -$2000000 CALIF STATE UNIV FRESNO FOUNDATION 4910 N CHESTNUT AVENUE FRESNO CA 93726 946003272 ADMINISTRATION FOR BENEFIT OF CSU, FRESNO CA 501(C)(3) 5 NA false CALIF STATE UNIV FRESNO 5241 N MAPLE AVENUE FRESNO CA 93740 946001347 UNIVERSITY CA 501(C)(3) 2 NA false false false false false false false false false false false false false false false false true true false false CALIF STATE UNIV FRESNO FOUNDATION p 188930 Audit Report CALIF STATE UNIV FRESNO FOUNDATION q 1530888 Audit Report CALIF STATE UNIV FRESNO p 329153 Audit Report CALIF STATE UNIV FRESNO q 637085 Audit Report