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Nonprofiteer
← CALIFORNIA STATE UNIVERSITY FRESNO ATHLETIC CORPORATION

Form 990 for tax year 2023

Filed by CALIFORNIA STATE UNIVERSITY FRESNO ATHLETIC CORPORATION.

Totals

Total revenue
$42,480,430
Total expenses
$44,089,710
Contributions and grants received
$5,843,088
Grants paid
$7,824,809
Program service revenue
$36,058,325
Investment income
-$68,659
Other revenue
$647,676
Total assets, end of year
$14,390,890
Total liabilities, end of year
$17,711,519
Net assets or fund balances, end of year
-$3,320,629
Program services expenses (Part IX)
$41,333,717
Management and general expenses
$2,649,368
Fundraising expenses
$106,625
Program service expenses (Part III)
$41,333,717

Program services were 93.7% 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

    $5,169,109

  • 1f · All other contributions, gifts and grants

    $673,979

  • 1g · Noncash contributions included above

    $673,979

  • 2a · Program service revenue: ADVERTISING & PROMOTION

    total $4,093,331 · related or exempt $4,093,331

  • 2b · Program service revenue: COMMISSIONS

    total $31,564 · unrelated business $31,564

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

    total $8,418,068 · related or exempt $8,418,068

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

    total $13,024,874 · related or exempt $13,024,874

  • 2e · Program service revenue: GAME REVENUE

    total $10,490,488 · related or exempt $10,490,488

  • 3 · Investment income

    total $23,666 · excluded $23,666

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

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $149,670

  • 6c · Rental income or loss

    real property $149,670

  • 6d · Net rental income or loss

    total $149,670 · excluded $149,670

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

    other assets $92,325

  • 7c · Gain or loss

    other assets -$92,325

  • 7d · Net gain or loss

    total -$92,325 · related or exempt -$92,325

  • 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 $21,365 · related or exempt $21,365

  • 11b · Other revenue: MISCELLANEOUS

    total $473,096 · related or exempt $473,096

  • 11c · Other revenue: SUMMER CAMP SERVICE FEE

    total $3,545 · related or exempt $3,545

  • 11e · Other revenue, total

    $498,006

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $7,824,809 · program services $7,824,809

  • 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 $9,863,560 · program services $9,362,011 · management and general $436,551 · fundraising $64,998

  • 8 · Pension plan contributions

    total $931,800 · program services $841,021 · management and general $71,596 · fundraising $19,183

  • 9 · Other employee benefits

    total $1,252,569 · program services $1,059,100 · management and general $175,912 · fundraising $17,557

  • 10 · Payroll taxes

    total $683,193 · program services $646,725 · management and general $31,581 · fundraising $4,887

  • 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 $425,757 · program services $425,757

  • 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 $21,329 · management and general $21,329

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $1,197,180 · program services $1,197,180

  • 23 · Insurance

    total $781,383 · program services $781,383

  • 24a · Other expenses: ATHLETIC OPERATING EXPENSES

    total $12,153,042 · program services $12,153,042

  • 24b · Other expenses: FACILITIES

    total $2,224,828 · program services $2,224,828

  • 24c · Other expenses: ATHLETIC EQUIPMENT

    total $2,210,683 · program services $2,210,683

  • 24d · Other expenses: GUARANTEE EXPENSE

    total $1,737,995 · program services $1,737,995

  • 24e · All other expenses

    total $2,781,582 · program services $869,183 · management and general $1,912,399

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,189,777 · end of year $1,475,118

  • 2 · Savings and temporary cash investments

    beginning of year $2,112,190 · end of year $1,806,220

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $1,672,455 · end of year $2,615,138

  • 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 $1,030,383 · end of year $903,402

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

    $14,259,297

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

    $9,959,888

  • 10c · Land, buildings and equipment, net

    beginning of year $4,502,641 · end of year $4,299,409

  • 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

    beginning of year $898,173 · end of year $693,362

  • 15 · Other assets

    beginning of year $2,299,824 · end of year $2,598,241

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,160,955 · end of year $2,112,820

  • 19 · Deferred revenue

    beginning of year $3,308,170 · end of year $3,379,686

  • 21 · Escrow or custodial account liability

    beginning of year $15,894 · end of year $14,038

  • 23 · Secured mortgages and notes payable

    beginning of year $2,412,990 · end of year $2,121,264

  • 25 · Other liabilities

    beginning of year $9,518,783 · end of year $10,083,711

  • 27 · Net assets without donor restrictions

    beginning of year -$1,711,349 · end of year -$3,320,629

Mission and programs · 2023

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 $41,333,717 · Grants $7,824,809 · Revenue $36,026,761

As filed on the 2023 return.

Listed in Part VII

  • Jeff Tedford

    HEAD FB COACH

    Total calculated
    $2,130,090
    From this org
    $1,649,964
    From related orgs
    $330,000
    Other
    $150,126
    Hours/week
    31 + 40 related

    Schedule J breakdown matched by us

    Base
    $1,211,665 + $330,000 related
    Bonus
    $432,299
    Other
    $6,000
    Deferred
    not reported + $113,600 related
    Nontaxable benefits
    not reported + $36,526 related
    Filer's total
    $1,649,964 + $480,126 related

  • Justin Hutson

    HEAD MBB COACH

    Total calculated
    $784,293
    From this org
    $336,440
    From related orgs
    $312,516
    Other
    $135,337
    Hours/week
    18 + 40 related

    Schedule J breakdown matched by us

    Base
    $265,425 + $312,516 related
    Bonus
    $71,015
    Other
    not reported
    Deferred
    not reported + $100,005 related
    Nontaxable benefits
    not reported + $35,332 related
    Filer's total
    $336,440 + $447,853 related

  • Kevin Coyle

    DEFENSIVE COORD.

    Total calculated
    $580,744
    From this org
    $227,693
    From related orgs
    $240,756
    Other
    $112,295
    Hours/week
    18 + 40 related

    Schedule J breakdown matched by us

    Base
    $187,433 + $240,756 related
    Bonus
    $35,460
    Other
    $4,800
    Deferred
    not reported + $77,042 related
    Nontaxable benefits
    not reported + $35,253 related
    Filer's total
    $227,693 + $353,051 related

  • TERRANCE TUMEY to 3212024

    DIR. OF ATHLETICS

    Total calculated
    $496,331
    From this org
    $88,099
    From related orgs
    $318,780
    Other
    $89,452
    Hours/week
    5 + 40 related

  • Deborah S Adishian-Astone

    Board Chair

    Total calculated
    $461,953
    From this org
    $0
    From related orgs
    $317,292
    Other
    $144,661
    Hours/week
    4 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $317,292 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $101,533 related
    Nontaxable benefits
    not reported + $43,128 related
    Filer's total
    not reported + $461,953 related

  • Xuanning Fu

    Director

    Total calculated
    $448,672
    From this org
    $0
    From related orgs
    $312,000
    Other
    $136,672
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $312,000 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $99,840 related
    Nontaxable benefits
    not reported + $36,832 related
    Filer's total
    not reported + $448,672 related

  • Kent Willis

    Vice Chair

    Total calculated
    $382,966
    From this org
    $0
    From related orgs
    $292,351
    Other
    $90,615
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $292,351 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $46,733 related
    Nontaxable benefits
    not reported + $43,882 related
    Filer's total
    not reported + $382,966 related

  • Jaime White

    HEAD WBB COACH

    Total calculated
    $378,681
    From this org
    $10,000
    From related orgs
    $280,008
    Other
    $88,673
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $280,008 related
    Bonus
    $10,000
    Other
    not reported
    Deferred
    not reported + $46,733 related
    Nontaxable benefits
    not reported + $41,940 related
    Filer's total
    $10,000 + $368,681 related

  • Victor Torres

    Director

    Total calculated
    $199,909
    From this org
    $0
    From related orgs
    $122,952
    Other
    $76,957
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $122,952 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $39,345 related
    Nontaxable benefits
    not reported + $37,612 related
    Filer's total
    not reported + $199,909 related

  • Matthew Ari Jendian

    Director

    Total calculated
    $189,630
    From this org
    $0
    From related orgs
    $115,850
    Other
    $73,780
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $115,850 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $37,072 related
    Nontaxable benefits
    not reported + $36,708 related
    Filer's total
    not reported + $189,630 related

  • Robert Acunto

    Director

    Total calculated
    $109,615
    From this org
    $0
    From related orgs
    $64,298
    Other
    $45,317
    Hours/week
    1 + 40 related

  • Zachary Ortiz

    Director

    Total calculated
    $3,115
    From this org
    $0
    From related orgs
    $3,000
    Other
    $115
    Hours/week
    1

  • TERRANCE TUMEY to 3212024

    Director

    Total calculated
    $0
    Hours/week
    1

  • Sandy Brown

    Sec/Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Abraham Montano

    Director

    Total calculated
    $0
    Hours/week
    1

  • Christopher Tozlian

    Director

    Total calculated
    $0
    Hours/week
    1

  • Emily Maul

    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 to 3212024

    DIR. OF ATHLETICS

    Schedule J breakdown

    Base
    $50,000 + $318,780 related
    Bonus
    $38,099
    Other
    not reported
    Deferred
    not reported + $46,733 related
    Nontaxable benefits
    not reported + $42,719 related
    Filer's total
    $88,099 + $408,232 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
2023
Filed
17 April 2025
IRS schema version
2023v6.0
Source object
202501079349301410

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