Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
CALIFORNIA STATE UNIVERSITY FRESNO ALUMNI ASSOCIATION INCORPORATED
Employer identification number
94-1085570
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
704,319
564,317
605,526
634,155
939,535
3,447,852
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
704,319
564,317
605,526
634,155
939,535
3,447,852
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
3,447,852
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
704,319
564,317
605,526
634,155
939,535
3,447,852
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
192,861
181,934
243,446
125,367
149,492
893,100
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
21,971
21,445
18,611
15,988
17,677
95,692
11
Total support (Add lines 7 through 10).
4,436,644
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,630
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
77.710 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
75.840 %
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
CALIFORNIA STATE UNIVERSITY FRESNO ALUMNI ASSOCIATION INCORPORATED
Employer identification number
94-1085570
Identifier
Return Reference
Explanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
VOLUNTEERS ARE AN INVALUABLE ASSET TO THE FSAA. ALL OF THE BOARD OF DIRECTORS OF THE ORGANIZATION ARE VOLUNTEERS. EACH OF THE CHAPTERS AND CLUBS HAVE VOLUNTEER BOARDS AS WELL. THEY HOST VARIOUS EVENTS AND ACTIVITIES IN SUPPORT OF THE ALUMNI ASSOCIATION AND THE UNIVERSITY, UTILIZING ADDITIONAL VOLUNTEERS. THESE VOLUNTEERS ARE ENTHUSIASTIC, ENERGETIC, EXPERIENCED AND PROVIDE COUNTLESS HOURS OF DEDICATED SERVICE.
SECOND ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4B
GRAD FEST-ALL STUDENTS WHO ARE ELIGIBLE TO GRADUATE ARE INVITED TO GRAD FEST. THEY ARE ENCOURAGED TO SUPPORT THE ALUMNI ASSOCIATION AND GIVEN DISCOUNTS FOR ON-CAMPUS PURCHASES OF CAP AND GOWNS, ALUMNI MERCHANDISE, AND OFF-CAMPUS BENEFITS. HOPEFULLY, THIS WILL KEEP THEM IN TOUCH WITH THE ALUMNI ASSOCIATION AFTER GRADUATION, THEREFORE KEEPING THEM INFORMED OF CAMPUS ACTIVITIES. THE BULLDOG BYTE NEWSLETTER IS SENT THROUGHOUT THE YEAR TO MEMBERS AND NON-MEMBERS AS A WAY TO LET PEOPLE KNOW WHAT IS HAPPENING ON CAMPUS AND IN THE COMMUNITY. CHAPTER AND CLUB EVENTS-THE ALUMNI ASSOCIATION'S CHAPTERS AND CLUBS ALSO SPONSOR MANY EVENTS THROUGHOUT THE YEAR TO FOSTER ALUMNI TIES AND TO BRING ATTENTION TO THE ALUMNI ASSOCIATION PROGRAM. EVENTS INCLUDE, BUT ARE NOT LIMITED TO GOLF TOURNAMENTS, WINE TASTINGS, TAILGATES, CONFERENCES AND AWARD FUNCTIONS.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
DEPENDING ON THE CIRCUMSTANCES, SOME DECISIONS MAY BE SUBJECT TO THE APPROVAL OF THE UNIVERSITY.
POLICIES AND PROCEDURES GOVERNING CHAPTERS
FORM 990, PAGE 6, PART VI, LINE 10B
THERE ARE COMPREHENSIVE POLICIES AND PROCEDURES GOVERNING THE CHAPTERS/CLUBS OF FRESNO STATE ALUMNI ASSOCIATION. EACH CHAPTER/CLUB MUST BE OFFICIALLY RECOGNIZED BY THE FSAA AND ADHERE TO THE REQUIREMENTS. THEY MUST HAVE A GOVERNING BODY, ADOPT A SET OF BY-LAWS THAT MUST BE SUBMITTED TO THE FSAA FOR REVIEW AND APPROVAL, AND HAVE A SIGNED CHAPTER/CLUB AGREEMENT ACKNOWLEDGING THAT THE CHAPTER/CLUB ACCEPTS RESPONSIBILITY FOR COMPLIANCE WITH THE FSAA POLICIES AND PROCEDURES. THEY MUST AGREE TO CONDUCT ITSELF IN A MANNER CONSISTENT WITH THE GOALS, OBJECTIVES, AND STANDARDS OF CALIFORNIA STATE UNIVERSITY, FRESNO AND THE FRESNO STATE ALUMNI ASSOCIATION. THE CHAPTERS/CLUBS ARE A PART OF THE FSAA'S 501(C)(3) CORPORATE STRUCTURE AND MUST ADHERE TO ALL RESPECTIVE REQUIREMENTS THEREOF.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE DRAFT FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING, EITHER VIA EMAIL OR OTHER METHODS. ANY QUESTIONS OR CONCERNS ARE RESOLVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION OF THE FORM 990 TO THE IRS.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
ANNUALLY EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON 1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, 2) HAS READ AND UNDERSTANDS THE POLICY, 3) HAS AGREED TO COMPLY WITH THE POLICY, AND 4) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS AS A WHOLE HAVE BEEN DILIGENT ABOUT SELF-MONITORING ANY CONFLICT OF INTEREST AS IT ARISES AND FORMALLY RECORDING IT IN THE MINUTES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
IT IS THE POLICY OF THE CSUF ALUMNI ASSOCIATION TO PROVIDE THE GOVERNING DOCUMENTS UPON REQUEST.
OTHER EXPENSES
FORM 990, PART IX, LINE 24E
CUSTODIAL FEES-SCHOLARSHI 30,091 0 0 MISC EVENTS EXP 30,049 0 0 GAME DAY IN A BOX 21,795 0 0 WEB SITE EXPENSE 17,268 4,317 0 AWAY TAILGATES-EXP 21,488 0 0 PARENT ALUMNI WEEKEND 19,885 0 0 INSURANCE 14,293 3,573 0 BOARD OF DIRECTOR'S EXPEN 14,419 1,602 0 STATE STUDENT SALARIES 2,357 9,427 0 STUDENT ENGAGEMENTS 9,920 1,102 0 CUSTODIAL FEES-L.M. 9,465 0 0 STEWARDSHIP CULTIVATION 8,458 940 0 BANK CHARGES 0 8,609 0 ALUMNI HOUSE EXP 5,624 1,406 0 MARKETING 6,265 696 0 LIFE EXPENSES 6,176 0 0 FOUNDATION HANDLING CHG 4,895 1,224 0 OTHER SCHOLARSHIP EXPENSE 5,643 0 0 COMMENCEMENT-EXP 4,880 542 0 GOLDEN GRAD - EXP 5,019 0 0 BUSINESS DEVELOPMENT 3,157 789 0 VINTAGE DAYS -EXP 3,450 0 0 CSU ALUMNI COUNCIL 2,883 320 0 REPAIRS & MAINTENANCE 1,848 205 0 MISCELLANEOUS 1,580 395 0 CHAPTER DEVELOPMENT 1,418 0 0 CHAPTER OFFICERS COUNCIL 655 0 0 STAFF EXPENSE 390 97 0 DUES & SUBSCRIPTIONS 0 429 0 ALUMNI ENGAGEMENT 177 20 0 BONE APPETIT FSAA COOKBOO 102 0 0 LIFE CAMPAIGN EXPENSE 3 0 0 FULFILLMENT EXPENSES -672 -75 0
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.