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← CALIFORNIA STATE UNIVERSITY FRESNO ATHLETIC CORPORATION

Form 990 for tax year 2022

Filed by CALIFORNIA STATE UNIVERSITY FRESNO ATHLETIC CORPORATION.

Totals

Total revenue
$36,284,144
Total expenses
$39,924,089
Contributions and grants received
$6,250,609
Grants paid
$7,897,916
Program service revenue
$29,427,572
Investment income
-$2,881
Other revenue
$608,844
Total assets, end of year
$14,183,277
Total liabilities, end of year
$15,894,626
Net assets or fund balances, end of year
-$1,711,349
Program services expenses (Part IX)
$37,788,695
Management and general expenses
$2,043,463
Fundraising expenses
$91,931
Program service expenses (Part III)
$37,788,695

Program services were 94.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $5,594,317

  • 1f · All other contributions, gifts and grants

    $656,292

  • 1g · Noncash contributions included above

    $656,292

  • 2a · Program service revenue: ADVERTISING & PROMOTION

    total $3,661,307 · related or exempt $3,661,307

  • 2b · Program service revenue: COMMISSIONS

    total $42,080 · unrelated business $42,080

  • 2c · Program service revenue: CONFERENCE/NCAA DISTRIB.

    total $7,311,335 · related or exempt $7,311,335

  • 2d · Program service revenue: CSU FRESNO - SERVICE FEES

    total $9,167,659 · related or exempt $9,167,659

  • 2e · Program service revenue: GAME REVENUE

    total $9,245,191 · related or exempt $9,245,191

  • 3 · Investment income

    total $20,299 · excluded $20,299

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $222,241

  • 6c · Rental income or loss

    real property $222,241

  • 6d · Net rental income or loss

    total $222,241 · excluded $222,241

  • 7b · Less cost or other basis and sales expenses

    other assets $23,180

  • 7c · Gain or loss

    other assets -$23,180

  • 7d · Net gain or loss

    total -$23,180 · unrelated business -$23,180

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: CHEER CAMP FEES

    total $20,655 · related or exempt $20,655

  • 11b · Other revenue: MISCELLANEOUS

    total $362,170 · related or exempt $362,170

  • 11c · Other revenue: SUMMER CAMP SERVICE FEE

    total $3,778 · related or exempt $3,778

  • 11e · Other revenue, total

    $386,603

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $7,897,916 · program services $7,897,916

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $9,509,257 · program services $9,106,117 · management and general $338,966 · fundraising $64,174

  • 8 · Pension plan contributions

    total $294,208 · program services $272,309 · management and general $15,571 · fundraising $6,328

  • 9 · Other employee benefits

    total $1,297,659 · program services $1,092,385 · management and general $188,448 · fundraising $16,826

  • 10 · Payroll taxes

    total $547,464 · program services $526,643 · management and general $16,218 · fundraising $4,603

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $384,211 · program services $384,211

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $24,093 · management and general $24,093

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $1,097,878 · program services $1,097,878

  • 23 · Insurance

    total $773,755 · program services $773,755

  • 24a · Other expenses: ATHLETIC OPERATING EXPENSES

    total $11,720,884 · program services $11,720,884

  • 24b · Other expenses: ATHLETIC EQUIPMENT

    total $2,300,320 · program services $2,300,320

  • 24c · Other expenses: ADMINISTRATION

    total $1,460,167 · management and general $1,460,167

  • 24d · Other expenses: GUARANTEE EXPENSE

    total $877,785 · program services $877,785

  • 24e · All other expenses

    total $1,738,492 · program services $1,738,492

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $970,654 · end of year $3,189,777

  • 2 · Savings and temporary cash investments

    beginning of year $6,704,167 · end of year $2,112,190

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $2,755,799 · end of year $1,672,455

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $954,242 · end of year $1,030,383

  • 10a · Land, buildings and equipment: cost or other basis

    $13,172,724

  • 10b · Land, buildings and equipment: accumulated depreciation

    $8,670,083

  • 10c · Land, buildings and equipment, net

    beginning of year $4,415,912 · end of year $4,502,641

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $232,152 · end of year $1,675,831

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,762,176 · end of year $2,160,955

  • 19 · Deferred revenue

    beginning of year $3,138,797 · end of year $3,308,170

  • 21 · Escrow or custodial account liability

    beginning of year $38,468 · end of year $15,894

  • 23 · Secured mortgages and notes payable

    beginning of year $2,701,969 · end of year $2,412,990

  • 25 · Other liabilities

    beginning of year $6,462,920 · end of year $7,996,617

  • 27 · Net assets without donor restrictions

    beginning of year $1,928,596 · end of year -$1,711,349

Mission and programs · 2022

Mission

THE AUXILIARY ORGANIZATION WAS FORMED TO OPERATE AND MANAGE DIVISION I INTERCOLLEGIATE ATHLETIC PROGRAMS AT CALIFORNIA STATE UNIVERSITY, FRESNO.

  • ALL EXPENSES WERE INCURRED FOR THE PURPOSE OF PROVIDING A QUALITY DIVISION I ATHLETIC PROGRAM THAT HAS 18 SPORT TEAMS.

    Expenses $37,788,695 · Grants $7,897,916 · Revenue $29,385,492

As filed on the 2022 return.

Listed in Part VII

  • Jeff Tedford

    HEAD FB COACH

    Total calculated
    $1,912,765
    From this org
    $1,444,098
    From related orgs
    $333,500
    Other
    $135,167
    Hours/week
    32 + 40 related

    Schedule J breakdown matched by us

    Base
    $1,444,098 + $333,500 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $93,013 related
    Nontaxable benefits
    not reported + $42,154 related
    Filer's total
    $1,444,098 + $468,667 related

  • Justin Hutson

    HEAD MBB COACH

    Total calculated
    $780,798
    From this org
    $336,440
    From related orgs
    $305,792
    Other
    $138,566
    Hours/week
    19 + 40 related

    Schedule J breakdown matched by us

    Base
    $266,440 + $305,792 related
    Bonus
    $70,000
    Other
    not reported
    Deferred
    not reported + $92,674 related
    Nontaxable benefits
    not reported + $45,892 related
    Filer's total
    $336,440 + $444,358 related

  • Kirby Moore

    OFFENSIVE COORD.

    Total calculated
    $476,218
    From this org
    $152,114
    From related orgs
    $236,378
    Other
    $87,726
    Hours/week
    14 + 40 related

    Schedule J breakdown matched by us

    Base
    $132,314 + $236,378 related
    Bonus
    $15,000
    Other
    $4,800
    Deferred
    not reported + $40,064 related
    Nontaxable benefits
    not reported + $47,662 related
    Filer's total
    $152,114 + $324,104 related

  • Terrance Tumey

    DIR. OF ATHLETICS

    Total calculated
    $448,154
    From this org
    $77,810
    From related orgs
    $291,332
    Other
    $79,012
    Hours/week
    5 + 40 related

  • Xuanning Fu

    Director

    Total calculated
    $405,335
    From this org
    $0
    From related orgs
    $285,238
    Other
    $120,097
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $285,238 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $85,493 related
    Nontaxable benefits
    not reported + $34,604 related
    Filer's total
    not reported + $405,335 related

  • Deborah S Adishian-Astone

    Board Chair

    Total calculated
    $405,227
    From this org
    $0
    From related orgs
    $280,742
    Other
    $124,485
    Hours/week
    4 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $280,742 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $84,994 related
    Nontaxable benefits
    not reported + $39,491 related
    Filer's total
    not reported + $405,227 related

  • Jaime White

    HEAD WBB COACH

    Total calculated
    $367,802
    From this org
    $5,000
    From related orgs
    $283,508
    Other
    $79,294
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $283,508 related
    Bonus
    $5,000
    Other
    not reported
    Deferred
    not reported + $39,439 related
    Nontaxable benefits
    not reported + $39,855 related
    Filer's total
    $5,000 + $362,802 related

  • Carolyn Coon

    Vice Chair

    Total calculated
    $324,051
    From this org
    $0
    From related orgs
    $231,206
    Other
    $92,845
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $231,206 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $69,808 related
    Nontaxable benefits
    not reported + $23,037 related
    Filer's total
    not reported + $324,051 related

  • Victor Torres

    Director

    Total calculated
    $190,486
    From this org
    $0
    From related orgs
    $119,684
    Other
    $70,802
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $119,684 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $35,602 related
    Nontaxable benefits
    not reported + $35,200 related
    Filer's total
    not reported + $190,486 related

  • Robert Maldonado

    Director

    Total calculated
    $132,920
    From this org
    $0
    From related orgs
    $78,031
    Other
    $54,889
    Hours/week
    1 + 40 related

  • Zachary Ortiz

    Director

    Total calculated
    $2,048
    From this org
    $0
    From related orgs
    $2,000
    Other
    $48
    Hours/week
    1

  • Kent Willis

    Vice Chair

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Terrance Tumey

    Director

    Total calculated
    $0
    Hours/week
    1

  • Sandy Brown

    Sec/Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Keahilele Mattson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Christopher Tozlian

    Director

    Total calculated
    $0
    Hours/week
    1

  • Isaiah Calvin

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kenneth Wittwer

    Director

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Itemized on Schedule J with no Part VII listing of the same name on this return:

  • Terrance Tumey

    DIR. OF ATHLETICS

    Schedule J breakdown

    Base
    $50,000 + $291,332 related
    Bonus
    $27,810
    Other
    not reported
    Deferred
    not reported + $39,439 related
    Nontaxable benefits
    not reported + $39,573 related
    Filer's total
    $77,810 + $370,344 related

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a: Relevant information in regards to selections on 1a.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • THE BULLDOG FOUNDATION

    501 (c)(3) · Provide scholarships/add'l funds to A/C · CA

    Directly controlled by NA

  • CALIFORNIA STATE UNIVERSITY FRESNO

    501 (c)(3) · Provide services to Athletic Corp · CA

    Directly controlled by NA

  • CSU FRESNO FOUNDATION

    501 (c)(3) · PROVIDE SUPPORT TO ATHLETIC CORPORATION · CA

  • CSU FRESNO ASSOCIATION

    501 (c)(3) · PAYROLL SERVICES AND CONSULTING · CA

    Directly controlled by NA

  • ASSOCIATED STUDENTS INC

    501 (c)(3)

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2022
Filed
8 May 2024
IRS schema version
2022v5.0
Source object
202421299349304512

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