2026-05-13T11:50:50+00:00 2025-06-30 440160260 FORVIS LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-07-01 480667209 KANSAS STATE UNIVERSITY FOUNDATION KANS 7857752000 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 GREG LOHRENTZ SR VP OPS/FINANCE 7857752000 2026-05-13 true Michael Engle P00482834 8162216300 2026-05-15 2024 2025-03-06 01:10:19Z GREG LOHRENTZ 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 440400336 false X WWW.KSUFOUNDATION.ORG X 1944 KS KSU FOUNDATION ENCOURAGES AND PRUDENTLY MANAGES GIFTS DONATED FOR THE BENEFIT OF KSU AND FOSTERS A CULTURE THAT UNITES PHILANTHROPIC DESIRES WITH UNIVERSITY PRIORITIES. 16 16 259 500 767810 0 119417140 172920776 25332482 27634144 114706136 24692957 5728695 8330737 265184453 233578614 94468571 88800859 0 20679092 21161827 0 0 16564665 45321487 65981081 160469150 175943767 104715303 57634847 1411803863 1517758764 110907030 102237467 1300896833 1415521297 X THE MISSION OF THE KANSAS STATE UNIVERSITY FOUNDATION IS TO SECURE AND PRUDENTLY MANAGE PRIVATE GIFTS IN SUPPORT OF KANSAS STATE UNIVERSITY AND FOSTER A CULTURE THAT UNITES PHILANTHROPIC DESIRES WITH UNIVERSITY PRIORITIES. false false 66694455 47219266 27032335 KANSAS STATE UNIVERSITY ADMINISTRATIVE SUPPORT FOR CENTRAL ADMINISTRATION, COLLEGES AND ATHLETICS. EXPENDITURES INCLUDE MONIES TRANSFERRED AND OR EXPENDED FOR SALARIES FOR FACULTY AND STAFF, TRAVEL FOR CONFERENCES, SEMINARS, SPEAKERS, VISITING PROFESSORS, EMPLOYEE RECRUITMENT, PROFESSIONAL AND CONSULTING SERVICES, EQUIPMENT AND COMPUTING PURCHASES. ADDITIONALLY, MONIES ARE TRANSFERRED TO ATHLETICS FOR USE IN SUPPORT OF ACADEMIC SERVICES, SPORTS MEDICINE, EQUIPMENT AND COMPUTER PURCHASES, TRAVEL COSTS AS WELL AS CAPITAL IMPROVEMENTS. 27729068 11757244 0 KANSAS STATE UNIVERSITY ACADEMIC SUPPORT EXPENDITURES ARE MADE FOR THE PURCHASE OF COMPUTER HARDWARE AND SOFTWARE, FURNITURE AND EQUIPMENT, PROFESSIONAL SERVICES AND CONSULTATIONS, CLASSROOM AND LAB SUPPLIES. 26242184 25926540 56 KANSAS STATE UNIVERSITY SCHOLARSHIPS--GENEROUS DONORS TO KANSAS STATE UNIVERSITY FOUNDATION HAVE PROVIDED ENDOWED AND EXPENDABLE FUNDS TO BE USED FOR PROVIDING SCHOLARSHIPS TO UNDERGRADUATE AND GRADUATE STUDENTS OF KANSAS STATE UNIVERSITY. 10,756 STUDENTS RECEIVED SCHOLARSHIP ASSISTANCE DURING THE 24/25 ACADEMIC YEAR. 9336756 3897809 601753 KANSAS STATE UNIVERSITY CONSTRUCTION PROJECTS, INCLUDING CONSTRUCTION AND PROFESSIONAL SERVICES, ASSOCIATED WITH THE CONSTRUCTION & IMPROVEMENT OF BUILDINGS LOCATED ON THE CAMPUS OF KANSAS STATE UNIVERSITY. 9336756 3897809 601753 130002463 true true false true false false false false false true true true false false true false false true false false true true true false true false false true true true true false false false false false false false false false false true true false false true true true true false false true 258 0 true 259 true true true false false false false true true true 6 false false false false false X 16 16 false false false false true true true true true false false false true true true true true true true true true true DC GA KS KY ME MD MA MI MN NV NH NJ NY OH OK PA SC TN UT WA WV WI X X GREG LOHRENTZ 7857752000 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 CHARLENE LAKE CHAIR, BOARD OF DIRECTORS 1.0 0.0 X X 0 0 0 LEANN CARET TREASURER, BOARD OF DIRECTORS 1.0 1.0 X X 0 0 0 STEVE THEEDE VICE-CHAIR, BOARD OF DIRECTORS 1.0 1.0 X X 0 0 0 TIM TAYLOR SECRETARY, BOARD OF DIRECTORS 1.0 2.0 X X 0 0 0 CHANCY LOVE MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 CHUCK WARTA MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 DAMON HININGER MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 DAVID EVERITT MEMBER, BOARD OF DIRECTORS 1.0 1.0 X 0 0 0 GABE HERNANDEZ MEMBER, BOARD OF DIRECTORS 1.0 2.0 X 0 0 0 JIM JOHNSON MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 JOHN BUSER MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 JP BILBREY MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 MARK GARDINER MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 MARY VANIER MEMBER, BOARD OF DIRECTORS 1.0 1.0 X 0 0 0 RAY DEMPSEY MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 SABRINA SCHRINER MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 SUE BARSAMIAN MEMBER, BOARD OF DIRECTORS 1.0 0.0 X 0 0 0 CHRISTY SCOTT AVP OF COMPLIANCE SERVICES 40.0 1.0 X 175435 0 18224 DEBORAH TUTTLE AVP FINANCE & ACCT, CONTROLLER 45.0 2.0 X 183227 0 49261 GREG LOHRENTZ SR VP OPERATIONS AND FINANCE 45.0 2.0 X 483641 0 78861 GREG WILLEMS PRESIDENT/CEO 45.0 1.0 X 767530 0 156224 PAUL CHAI VP FOR INVESTMENTS/CIO 45.0 1.0 X 390493 0 66815 ERIC HOLDERNESS SR ASSOCIATE VP OF DEVELOPMENT 45.0 0.0 X 294589 0 67040 CHRISTOPHER MILLS AVP INFORMATION TECH AND INFRA 45.0 0.0 X 235809 0 53863 DARCI CAIN SR. DIRECTOR OF GIFT PLANNING 45.0 0.0 X 197367 0 49205 MATTHEW SMAGACZ DIRECTOR OF INVESTMENTS 45.0 0.0 X 241455 0 54316 SHEILA WALKER AVP OF COLLEGIATE DEVELOPMENT 45.0 0.0 X 213627 0 48843 SUSAN BERHOW Vice President of Marketing Communications 45.0 0.0 X 188874 0 56127 STEPHANIE FROEHLICH SR VP OF DEVELOPMENT UNTIL MAY 2024 0.0 0.0 X 235551 0 27202 3607598 0 725981 32 true true false TWO CIRCLES INC 4700 BELLEVIEW AVE SUITE 305 KANSAS CITY MO 64112 MARKETING 10726755 MJE LLC 26503 CO RD 11 MONTEZUMA KS 67867 CONSTRUCTION 3702900 PURE IMAGINATION LABS LLC 14931 Califa Street Van Nuys CA 91411 CONSTRUCTION 1806900 LATHROP GPM 2345 GRAND BLVD SUITE 2200 KANSAS CITY MO 64108 LEGAL 504636 MCCOWN GORDON CONSTRUCTION LLC 1880 KIMBALL AVE STE 200 Manhattan KS 66502 Construction 306394 28 1058547 1825708 3521833 166514688 21493258 172920776 MANAGEMENT FEE REVENUES 561000 25289252 25289252 PROGRAM SERVICE REVENUES 561000 2344892 2344892 0 0 0 0 27634144 4742643 4742643 41186 41186 9210001 5152732 4057269 0 4057269 -1860179 5917448 216935066 3453716 196867080 3571388 20067986 -117672 19950314 19950314 2195906 1825708 1230522 965384 965384 QUALIFIED PARTNERSHIP INCOME 901101 3227441 2627989 599452 39457 0 0 39457 3266898 233578614 27634144 767810 32255884 X 62767447 62767447 25926540 25926540 106872 106872 2462546 2065031 397515 13859386 1251256 3040404 9567726 1307132 98477 305880 902775 2452649 139631 647168 1665850 1080114 74053 318808 687253 380785 23520 357265 237649 237649 133686 133686 17646000 17646000 25460112 24577476 417405 465231 1110411 82953 201800 825658 1544113 995992 59496 488625 1932564 133742 1788779 10043 1657056 1035589 356687 264780 2172632 1044928 90872 1036832 237320 100812 40819 95689 71429 71429 628956 628956 360338 190528 169644 166 EQUIPMENT & FUNISHINGS 4061852 3891714 149091 21047 OFFICIAL HOSPITALITY 1933922 1933922 RESEARCH 1761159 1761159 STUDENT DEVELOPMENT 974086 974086 3677011 2686651 854885 135475 175943767 130002463 29376639 16564665 58057887 80210507 128025688 152121556 0 0 0 0 0 78355462 5503292 80798156 72852170 574777645 592638803 529379051 576861283 9412388 9593786 31353048 33480659 1411803863 1517758764 6204950 5607302 13825000 13145000 0 0 51420859 44335662 39456221 39149503 110907030 102237467 X 121126585 127505714 1179770248 1288015583 1300896833 1415521297 1411803863 1517758764 X 57634847 57670249 -680632 X false true true false X 120464996 170830403 141343170 119417140 172920776 724976485 0 0 120464996 170830403 141343170 119417140 172920776 724976485 79471170 645505315 2676901 2798013 5697782 9809313 12990483 33972492 86612 1259417 0 0 0 1346029 7092228 17248950 23962013 4858200 638909 53800300 814095306 65095987 0.79291 0.79332 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MANAGEMENT FEE REVENUES, COLUMN A - 18997689.0, COLUMN B - 23493453.0, COLUMN C - 22824930.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 65316072.0; DESCRIPTION - PARTNERSHIP INCOME, COLUMN A - -12164291.0, COLUMN B - -6285911.0, COLUMN C - 1114380.0, COLUMN D - 4750068.0, COLUMN E - 599452.0, COLUMN F - -11986302.0; DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 258830.0, COLUMN B - 41408.0, COLUMN C - 22703.0, COLUMN D - 108132.0, COLUMN E - 39457.0, COLUMN F - 470530.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 23681 23681 110005 110005 133686 133686 175810081 182421183 175943767 182554869 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 21972 58657 184004 133686 398319 250000 250000 250000 250000 1000000 1500000 5584 19397 22018 23681 70680 984149113 37352635 69869245 20268746 23781989 0 1047320258 934409290 28195155 55478952 17645963 16288321 0 984149113 876993207 66048451 20922084 15572092 13982360 0 934409290 841404846 57205479 5537766 13714915 13439969 0 876993207 620299994 37258159 207183891 12219963 11117235 0 841404846 0.058 0.6475 0.2945 false false 17642208 415996 18058204 41400101 14158512 3694626 51863987 2054622 2684023 1808666 2929979 72852170 Closely-held equity interests Financial derivatives PARTNERSHIPS & OTHER INVESTMENTS 576861283 F 576861283 Federal Income Taxes UNITRUST/ANNUITY 17948080 ASSETS HELD FOR OTHERS 21201423 39149503 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE FOUNDATION HOLDS PERMANENT ENDOWMENTS IN PERPETUITY, INVESTING THE PRINCIPAL AND USING A PORTION OF THE ANNUAL INVESTMENT RETURN TO SUPPORT THE PURPOSE DESIGNATED BY THE DONOR. true Central America and the Caribbean 0 0 Investments 169812967 East Asia and the Pacific 0 0 Investments 17040668 Europe (Including Iceland and Greenland) 0 0 Investments 73211558 Europe (Including Iceland and Greenland) 0 0 Conference Travel,EQUIPMENT, SCHOLARSHIP 60063 Central America and the Caribbean 0 0 Conference Travel 8082 North America (Canada & Mexico only) 0 0 Conference Travel 29264 Sub-Saharan Africa 0 0 Conference Travel 9464 0 0 0 0 0 0 260172066 0 260172066 Europe (Including Iceland and Greenland) CONFERENCE TRAVEL 14601 CHECK North America (Canada & Mexico only) CONFERENCE TRAVEL 20260 CHECK 1 0 Conference/Travel Europe (Including Iceland and Greenland) 4 38456 CHECK Scholarship Europe (Including Iceland and Greenland) 1 298 CHECK Conference/Travel Central America and the Caribbean 1 8082 CHECK CONFERENCE/ TRAVEL North America (Canada & Mexico only) 1 9004 CHECK CONFERENCE/ TRAVEL Sub-Saharan Africa 1 9464 CHECK EQUIPMENT/ SUPPORT Europe (Including Iceland and Greenland) 1 6707 CHECK true false false true true false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE FOUNDATION REQUIRES DETAILED SUPPORTING DOCUMENTATION FOR ALL EXPENDITURES. ANNUAL TRAINING OF ACCOUNTING PERSONNEL IS PROVIDED TO ENSURE SPENDING IS IN ACCORDANCE WITH INTENT. SCHOLARSHIP REQUEST FROM FUNDS ARE COORDINATED THROUGH THE OFFICE OF STUDENT FINANCIAL ASSISTANCE (SFA) FOR KANSAS STATE UNIVERSITY. SFA DETERMINES WHETHER THE STUDENT MEETS THE REQUIREMENTS STIPULATED BY THE DONOR. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual WABASH CANNONBALL 769338 651963 117375 0 47572 52659 145914 0 483243 CATBACKER AUCTION 234297 130876 103421 56 22835 0 0 0 0 58 2344855 1035073 1309782 13020 12947 30304 88211 0 327587 3348490 1817912 1530578 13076 83354 82963 234125 0 810830 1224348 306230 true K-STATE ATHLETICS INC 1800 COLLEGE AVE Manhattan KS 66506 486098838 501(C)(3) 688799 SUPPORT & SCHOLARSHIPS K-STATE ATHLETICS INC 1800 COLLEGE AVE Manhattan KS 66506 486098838 501(C)(3) 35843473 ADMIN SUPPORT K-STATE ATHLETICS INC 1800 COLLEGE AVE Manhattan KS 66506 486098838 501(C)(3) 1972633 FMV FUNDRAISING ACTIVITIES GENERAL SUPPORT K-STATE ALUMNI ASSOCIATION 100 ALUMNI CTR 1720 ANDERSON AVE Manhattan KS 66506 480495058 501(C)(3) 686500 SCHOLARSHIPS K-STATE ALUMNI ASSOCIATION 100 ALUMNI CTR 1720 ANDERSON AVE Manhattan KS 66506 480495058 501(C)(3) 2526459 ADMIN SUPPORT K-STATE ALUMNI ASSOCIATION 100 ALUMNI CTR 1720 ANDERSON AVE Manhattan KS 66506 480495058 501(C)(3) 772125 FMV FUNDRAISING EVENTS GENERAL SUPPORT KANSAS STATE UNIVERSITY ANDERSON HALL Manhattan KS 66506 480771751 KSU 3790938 CONSTRUCTION KANSAS STATE UNIVERSITY ANDERSON HALL Manhattan KS 66506 480771751 KSU 19106553 ADMIN SUPPORT KANSAS STATE UNIVERSITY ANDERSON HALL Manhattan KS 66506 480771751 KSU 16658287 FMV ADMIN SUPPORT, DEPARTMENTAL SUPPORT, PROPERTY SUPPORT & SCHOLARSHIPS US DEPARTMENT OF EDUCATION PO BOX 4450 PORTLAND OR 97208 521198289 US ED 37250 SCHOLARSHIPS MANHATTAN AREA CHAMBER OF COMMERCE 501 POYNTZ AVE Manhattan KS 66502 480319620 501(C)(6) 46515 AWARD Greater Manhattan Community Foundation 555 POYNTZ AVE Manhattan KS 66502 481215574 501(c)(3) 9453 AWARD EXTENSION EDUCATION FOUNDATION 7001 W 21ST N WICHITA KS 67205 481216911 501(C)(3) 7009 AWARD THE KANSAS SOCIETY OF WASHINGTON DC 4026 ELLICOTT STREET ALEXANDRIA VA 22304 510606347 501(c)(4) 7000 AWARD EN GARDE ARTS 109 BERGEN ST 2ND FLOOR NEW YORK NY 11201 115347056 501(c)(3) 6500 AWARD PATRIOT FEATURES 10802 W 58TH STREET SHAWNEE KS 66203 474102418 501(c)(3) 6000 AWARD 8 2 SCHOLARSHIPS 10756 25926540 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE FOUNDATION REQUIRES DETAILED SUPPORTING DOCUMENTATION FOR ALL EXPENDITURES. ANNUAL TRAINING BY ACCOUNTING PERSONNEL IS PROVIDED TO ENSURE THAT SPENDING IS IN ACCORDANCE WITH DONOR INTENT. AWARDS ARE MADE AS PART OF VARIOUS ENTREPRENEURSHIP AND MENTORSHIP PROGRAMS THAT PROVIDE ACCESS TO KANSAS STATE FACULTY, STUDENTS, AND ALUMNI TO HELP LAUNCH AND GROW KANSAS BUSINESS. SCHOLARSHIP REQUESTS FROM FUNDS ARE COORDINATED THROUGH THE OFFICE OF STUDENT FINANCIAL ASSISTANCE (SFA) FOR KANSAS STATE UNIVERSITY. SFA DETERMINES WHETHER THE STUDENT MEETS THE REQUIREMENTS STIPULATED BY THE DONOR. X X X true true X X X X X X true true false false false false false false false PAUL CHAI VP FOR INVESTMENTS/CIO 306013 0 84000 0 480 0 28508 0 38307 0 457308 0 0 0 GREG LOHRENTZ SR VP OPERATIONS AND FINANCE 438521 0 33120 0 12000 0 40554 0 38307 0 562502 0 0 0 CHRISTY SCOTT AVP OF COMPLIANCE SERVICES 174711 0 0 0 724 0 15802 0 2422 0 193659 0 0 0 DEBORAH TUTTLE AVP FINANCE & ACCT, CONTROLLER 182435 0 0 0 792 0 17255 0 32006 0 232488 0 0 0 GREG WILLEMS PRESIDENT/CEO 509236 0 168499 0 89795 0 126403 0 29821 0 923754 0 64474 0 STEPHANIE FROEHLICH SR VP OF DEVELOPMENT UNTIL MAY 2024 142600 0 0 0 92951 0 13161 0 14041 0 262753 0 0 0 ERIC HOLDERNESS SR ASSOCIATE VP OF DEVELOPMENT 289703 0 2472 0 2414 0 26431 0 40609 0 361629 0 0 0 SUSAN BERHOW Vice President of Marketing Communications 188598 0 0 0 276 0 17833 0 38294 0 245001 0 0 0 DARCI CAIN SR. DIRECTOR OF GIFT PLANNING 197187 0 0 0 180 0 18724 0 30481 0 246572 0 0 0 CHRISTOPHER MILLS AVP INFORMATION TECH AND INFRA 234993 0 0 0 816 0 22262 0 31601 0 289672 0 0 0 MATTHEW SMAGACZ DIRECTOR OF INVESTMENTS 182623 0 51000 0 7832 0 17235 0 37081 0 295771 0 0 0 SHEILA WALKER AVP OF COLLEGIATE DEVELOPMENT 213111 0 0 0 516 0 19933 0 28910 0 262470 0 0 0 Schedule J, Part I, Line 1a FIRST-CLASS, CHARTER, COMPANION TRAVEL, & HEALTH OR SOCIAL CLUB DUES KANSAS STATE UNIVERSITY FOUNDATION PAID FOR COUNTRY CLUB DUES FOR GREG WILLEMS AND GREG LOHRENTZ. THE AMOUNT PAID FOR CLUB DUES WAS INCLUDED AS TAXABLE COMPENSATION ON THEIR W-2S. OCCASSIONALLY, A CHARTER FLIGHT IS USED TO ATTEND BUSINESS ACTIVITIES WITH DONORS TO THE FOUNDATION. THE SPOUSE FOR THE CEO IS EXPECTED TO ATTEND SOME FUNDRAISING EVENTS. THESE EVENTS ARE LEGITIMATE BUSINESS FUNCTIONS THAT SERVE TO ACCOMPLISH THE ORGANIZATION'S MISSION AND, THEREFORE, THESE EXPENSES ARE NOT INCLUDED IN THE TAXABLE WAGES OF THE CEO. Schedule J, Part I, Line 4a SEVERANCE OR CHANGE-OF-CONTROL PAYMENT STEPHANIE FROEHLICH - $88,425 Schedule J, Part I, Line 4b SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN GREG WILLEMS PARTICIPATES IN A 457(F) PLAN WITH KANSAS STATE UNIVERSITY FOUNDATION. GREG WILLEMS VESTED: $64,474 ACCRUED: $73,623 A KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 485429WE0 2013-09-12 7982005 THE 2013D BONDS WERE ISSUED TO FINANCE CONSTRUCTION OF AN OFFICE BUILDING. false false false B KANSAS DEVELOPMENT FINANCE AUTHORITY 481066589 48542RFV1 2019-08-15 8751145 2019A-1 Bonds were issued to finance construction of a laboratory, office building, & parking lot. false false false A 2320000 0 7982349 0 542108 0 140183 0 0 7300000 58 0 2014 false false true true B 755000 0 8785616 0 388401 0 165395 0 0 8200000 31819 0 2021 false false true true A false true false false false false 0.0 0.0 0.0 false false 0 false true B false true false false false false 0.0 0.0 0.0 false false 0 false true A false false false true false false 0 false false false 0 false false true B false false false true false false 0 false false false 0 false false true A true B true Schedule K, Part IV, Line 2c COLUMN A Issuer name: KANSAS DEVELOPMENT FINANCE AUTHORITY The calculation for computing no rebate due was performed on 09/01/2021 Schedule K, Part IV, Line 2c COLUMN B Issuer name: KANSAS DEVELOPMENT FINANCE AUTHORITY The calculation for computing no rebate due was performed on 10/01/2022 21 591377 Selling cost X 1831 Selling cost X 510451 Selling cost 282 18228222 Selling cost 11 271151 Selling cost 17 84163 Selling cost X EQUIPMENT 10 1145125 Selling cost X LIVESTOCK AND GRAIN 2 49999 Selling cost X Miscellaneous 67 610939 Selling cost 11 false true true Schedule M, Part I COLUMN B THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions A THIRD-PARTY AUCTIONEER IS SOMETIMES USED FOR THE SALE OF LIVESTOCK AND AUCTION ITEMS. Form 990, Part III, Line 4d Description of other program services (Expenses $ 9,336,756 including grants of $ 3,897,809)(Revenue $ 601,753) KANSAS STATE UNIVERSITY CONSTRUCTION PROJECTS, INCLUDING CONSTRUCTION AND PROFESSIONAL SERVICES, ASSOCIATED WITH THE CONSTRUCTION & IMPROVEMENT OF BUILDINGS LOCATED ON THE CAMPUS OF KANSAS STATE UNIVERSITY. Form 990, Part VI, Line 6 Classes of members or stockholders MEMBERS OF THE KANSAS STATE UNIVERSITY FOUNDATION INCLUDE ALUMNI AND FRIENDS OF KANSAS STATE UNIVERSITY WITH A DEMONSTRATED RECORD OF DEDICATION AND/OR CONTRIBUTION TO THE WELL-BEING AND DEVELOPMENT OF KANSAS STATE UNIVERSITY. THESE INDIVIDUALS ARE ELECTED TO THE BOARD OF TRUSTEES OF THE KANSAS STATE UNIVERSITY FOUNDATION BY CURRENT MEMBERS OF THE BOARD OF TRUSTEES (A MAXIMUM OF 500 MEMBERS IS PROVIDED FOR IN THE BYLAWS). SERVING AS A MEMBER OF THE BOARD OF TRUSTEES IS MORE THAN HONORARY, IT ENCOURAGES ACTIVE PARTICIPATION IN A VARIETY OF ACTIVITIES CONTRIBUTING TO THE EDUCATIONAL AND FINANCIAL SUCCESS OF THE UNIVERSITY AND THE FOUNDATION. HOWEVER, MEMBERS OF THE BOARD OF TRUSTEES SHALL NOT HAVE ANY FIDUCIARY DUTY TO THE FOUNDATION OR THE OTHER MEMBERS. THE MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD OF DIRECTORS. THE MEMBERS ARE NOT ENTITLED TO RECEIVE A SHARE OF KANSAS STATE UNIVERSITY'S NET ASSETS UPON DISSOLUTION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF TRUSTEES ELECT FROM ITS MEMBERSHIP UP TO 14 PERSONS TO SERVE ON THE BOARD OF DIRECTORS, WHICH SHALL BE A SEPARATE AND DISTINCT BODY FROM THE BOARD OF TRUSTEES. THE CHIEF EXECUTIVE OFFICER OF THE ALUMNI ASSOCIATION BOARD OF DIRECTORS (OR DESIGNATE), MAKES UP THE 15TH MEMBER TO THE BOARD OF DIRECTORS. THE MANAGEMENT, CONTROL AND SUPERVISION OF THE BUSINESS AND AFFAIRS OF THE FOUNDATION SHALL BE VESTED IN THE BOARD OF DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE BYLAWS FOR THE FOUNDATION MAY BE AMENDED BY (I) A TWO-THIRDS (2/3) VOTE OF THOSE MEMBERS PRESENT AND ENTITLED TO VOTE AT ANY ANNUAL OR DULY CALLED SPECIAL MEETING OF THE BOARD OF TRUSTEES, PROVIDED THE PROPOSED AMENDMENTS HAVE BEEN SUBMITTED TO THE MEMBERS AT LEAST THIRTY (30) DAYS PRIOR TO SUCH MEETING; OR (II) A MAJORITY VOTE OF THOSE DIRECTORS PRESENT AND ENTITLED TO VOTE AT ANY MEETING OF THE BOARD OF DIRECTORS. OTHERWISE, NO DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE BOARD OF TRUSTEES (MEMBERS). Form 990, Part VI, Line 11b Review of form 990 by governing body THE IRS FORM 990 IS PREPARED BY THE TAX ACCOUNTING MANAGER OF THE KANSAS STATE UNIVERSITY FOUNDATION. THE FORM 990 IS THEN REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. ANY QUESTIONS OR CONCERNS THAT THE INDEPENDENT ACCOUNTANT HAS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE COMPLETED DRAFT OF THE RETURN IS THEN REVIEWED BY THE FOUNDATION'S SR. VICE PRESIDENT, OPERATIONS AND FINANCE. ONCE ALL REVIEWS ARE COMPLETED, THE FINAL RETURN IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN WITH THE IRS. THE RETURN IS FILED ELECTRONICALLY WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS OF THE FOUNDATION, MEMBERS OF ANY FOUNDATION COMMITTEE WITH BOARD-DELEGATED POWERS, AND KEY EMPLOYEES MUST COMPLETE THE CONFLICT OF INTEREST STATEMENT. ANY POTENTIAL CONFLICTS THAT ARE DISCLOSED ON THE COMPLETED STATEMENT ARE DISCUSSED AT A BOARD OF DIRECTORS MEETING. IT IS THE RESPONSIBILITY OF EACH PERSON WHO IS REQUIRED TO COMPLETE THE QUESTIONNAIRE TO NOTIFY THE CHAIR OF THE BOARD OF DIRECTORS AS SOON AS ANY POTENTIAL CONFLICT OF INTEREST MEASURE, CONTRACT, RESOLUTION, GRANT, OR OTHER TRANSACTION OCCURS. THE FOLLOWING PROCEDURES ARE REQUIRED FOR BOARD ACTION WHEN A CONFLICT OF INTEREST EXISTS; THE INTERESTED PERSON MAY MAKE A PRESENTATION AT A BOARD MEETING, BUT AFTER MUST LEAVE THE MEETING DURING THE VOTE ON THE TRANSACTION; THE BOARD MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES; THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF DISINTERESTED MEMBERS WHETHER THE TRANSACTION IS IN THE FOUNDATION'S BEST INTEREST; THE BOARD WILL FOLLOW ALL CONFLICTS OF INTEREST LAWS TO THE EXTENT THEY APPLY TO THE BOARD. Form 990, Part VI, Line 15a Process to establish compensation of top management official ANNUALLY, THE COMPENSATION COMMITTEE OF THE KANSAS STATE UNIVERSITY FOUNDATION WILL FOLLOW THE REBUTTABLE PRESUMPTION PROCEDURE WHEN DETERMINING AND APPROVING THE COMPENSATION OF THE CEO. CONTEMPORANEOUS MINUTES ARE MAINTAINED. Form 990, Part VI, Line 15b Process to establish compensation of other employees ANNUALLY, THE COMPENSATION COMMITTEE OF THE KANSAS STATE UNIVERSITY FOUNDATION WILL FOLLOW THE REBUTTABLE PRESUMPTION PROCEDURE WHEN DETERMINING AND APPROVING THE COMPENSATION OF THE VP OF INVESTMENTS/CIO. CONTEMPORANEOUS MINUTES ARE MAINTAINED. Form 990, Part VI, Line 19 Required documents available to the public THE KANSAS STATE UNIVERSITY FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AT WWW.KSUFOUNDATION.ORG. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MISCELLANEOUS REVENUE - Total Revenue: 39457, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 39457; Form 990, Part IX, Line 11g Other Fees CONSTRUCTION COSTS - Total Expense: 24577476, Program Service Expense: 24577476, Management and General Expenses: , Fundraising Expenses: ; OTHER FEES FOR SERVICES - Total Expense: 882636, Program Service Expense: , Management and General Expenses: 417405, Fundraising Expenses: 465231; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN FMV OF DUDREY CATTLE COMPANY - -680632; Total - -680632; 1880 KIMBALL LLC 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 821781264 REAL ESTATE KS 6831737 14462366 KSU FOUNDATION 1960 KIMBALL LLC 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 921825525 REAL ESTATE KS -708081 17508943 KSU FOUNDATION KSU GOLF COURSE MGMT AND RESEARCH FOUND 5200 COLBERT HILLS DR MANHATTAN KS 66503 742830002 GOLF COURSE KS 501(c)(3) Type I KSU FOUNDATION true KSU CHARITABLE REAL ESTATE FOUNDATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 453417512 REAL ESTATE KS 501(c)(3) Type I KSU FOUNDATION true FOUNDATION FOR ENGINEERING AT KSU 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 263520449 SUPPORT KS 501(c)(3) Type I KSU FOUNDATION true JACK GOLDSTEIN CHARITABLE TRUST 555 POYNTZ AVE MANHATTAN KS 66502 480889646 GRANTMAKING KS 501(c)(3) Type I NA false 1998 JACK GOLDSTEIN CHARITABLE TRUST 555 POYNTZ AVE MANHATTAN KS 66502 481208174 GRANTMAKING KS 501(c)(3) Type I NA false MARVIN S ROBINSON CHARITABLE TRUST 555 POYNTZ AVE MANHATTAN KS 66502 481005604 GRANTMAKING KS 501(c)(3) Type I NA false CHARITABLE REMAINDER TRUST (75) 832151748 CHARITABLE TRUST KS KSU FOUNDATION true THE 1880 KIMBALL OFFICE CONDOMINIUM ASSOCIATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 832151748 CONDOMINIUM ASSOCIATION KS KSU FOUNDATION C Corporation 0 0 1.0000 true THE 1800 KIMBALL OFFICE CONDOMINIUM ASSOCIATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 810821703 CONDOMINIUM ASSOCIATION KS KSU FOUNDATION C Corporation 0 0 1.0000 true DUDREY CATTLE CO INC 1800 KIMBALL AVE SUITE 200 MANHATTAN KS 66502 480824542 AGRICULTURE KS NA C Corporation true false false true false false false false false false true false true true true true true true true true KSU CHARITABLE REAL ESTATE FOUNDATION C 1854888 CASH KSU FOUNDATION FOR ENGINEERING C 1666945 CASH KSU CHARITABLE REAL ESTATE FOUNDATION O 255636 CASH KSU CHARITABLE REAL ESTATE FOUNDATION Q 1440980 CASH KSU CHARITABLE REAL ESTATE FOUNDATION S 101900 CASH KANSAS STATE UNIVERSITY FOUNDATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 480667209 X 23681 110005 133686 175810081 175943767 1000000 250000 0 0 0 FOUNDATION FOR ENGINEERING AT KSU 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 263520449 0 0 0 1666945 1666945 233347 58337 0 0 0 KSU CHARITABLE REAL ESTATE FOUNDATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 453417512 0 0 0 3729989 3729989 336499 84125 0 0 0 KSU GOLF COURSE MANAGEMENT & RESEARCH FND 5200 COLBERT HILLS DR MANHATTAN KS 66503 742830002 0 0 0 1214168 1214168 196417 49104 0 0 0 KANSAS STATE UNIVERSITY FOUNDATION 1800 KIMBALL AVE STE 200 MANHATTAN KS 66502 480667209 X 23681 110005 133686 175810081 175943767 1000000 250000 0 0 0