2025-10-10T14:51:43-07:00 2025-06-30 990EZ 2024-07-01 226506148 NYS COLLEGE OF AGRICULTURE & LIFE SCI AT CORNELL UNIV FBO CHAR TR NYSC 6072558711 Roberts Hall Cornell University Ithaca NY 148534208 Terry Gifford Treasurer 6073514549 2025-10-10 1 2024 2025-03-06 01:10:19Z X X X X 57294 X 16065 0 0 41229 0 0 0 0 0 0 0 0 0 0 0 57294 9495 0 0 0 0 0 0 9495 47799 386381 0 434180 386381 434180 0 0 0 0 386381 434180 0 0 386381 434180 Support for students enrolled in the College of Agriculture and Life Sciences at Cornell University in the areas of housing, research, and scholarship. Undergraduate research awards and housing assistance. 9496 0 0 Paul Gallagher Chair 3 0 0 0 Terry Gifford Treasurer 3 0 0 0 Amanda Henning Secretary 2 0 0 0 Wendy Weichert Grants Coordinator 3 0 0 0 Steven Walker Trustee 2 0 0 0 Aubrey Holbrook Trustee 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NY Kristine Lange Roberts Hall Cornell University Ithaca NY 148534208 6072558711 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 9650 17020 19650 3400 16065 65785 0 0 0 0 0 0 0 0 0 0 0 0 9650 17020 19650 3400 16065 65785 65785 96517 22228 -865 28161 41229 187270 0 0 0 0 0 0 0 0 0 0 0 0 253055 0.25996 0.2961 X In an attempt to facilitate gifts by credit card and electronic means and to boost giving, in 2018 the Trustees of the CALS Charitable Trust established a separate fund through Cornell University utilizing the University's giving platform several years ago. The fund is named the Alpha Zeta Fund. This fund consists entirely of the same group of donors as for the CALS Charitable Trust and essentially provides them with two options for giving. The monies gifted to the Alpha Zeta Fund are administered entirely by the Trustees of the CALS Charitable Trust in accordance with the charter of the CALS Charitable Trust and for the same purposes as the Trust. Our donor base is diverse with a large number of donors each year with most gifts being relatively small. To encourage use of the Alpha Zeta Fund, that fund was utilized as the default option on most gift solicitations. This was quite successful, and resulted in a large swing of gifts by donors from the CALS Charitable Trust to the Alpha Zeta Fund. Since the Alpha Zeta Fund is a Cornell University fund, the monies contributed to this fund are not reported on the CALS Charitable Trust Form 990 Schedule A as public support gifts despite the fact that the monies are administered by the Trustees of the CALS Charitable Trust. Over time, gifts to the Alpha Zeta Fund rather than the Trust have resulted in the decline of the public support gifts reported by the Trust on Form 990 Schedule A to the point that now the CALS Charitable Trust finds itself below the 33 1/3% public support threshold. Had the public support calculation included both funds we administer, it would have resulted in public support of 62.9%. Due to the 5-year period utilized in the calculation of the public support test on Form 990 Schedule A, it has taken a few years for this situation to come to light. The Trustees of the CALS Charitable Trust are now aware of this situation and have taken action beginning this fiscal year to make the CALS Charitable Trust the default option for giving. We are encouraging those donors who do not wish to make payment by credit card or electronic means to make their gift directly to the CALS Charitable Trust. It is believed that this measure will result in a greater level of gifts to the Trust and enable the CALS Charitable Trust to exceed the 33 1/3% public support threshold going forward. Form 990-EZ, Header, Line B Business Address Form 990-EZ, Header, Line E Trust Headquarters number instead of Treasurer's home number Form 990-EZ, Part I, Line 10 Two Undergraduate Research Grants offset by credits for unused grant funds from previous years and also Capital Improvement of Student Housing