AGRICULTURAL FOUNDATION OF CALIFORNIA STATE UNIVERSITY FRESNO: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AGRICULTURAL FOUNDATION OF CALIFORNIA STATE UNIVERSITY FRESNO (EIN 94-6000669)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202531359349306738
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T11:21:33-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SECOND STREET SUITE 900 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946000669 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AGRICULTURAL FOUNDATION OF | BusinessNameLine1Txt |
| Business Name Line2 | CALIFORNIA STATE UNIVERSITY FRESNO | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AGRI | BusinessNameControlTxt |
| Phone | 5592780800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2771 EAST SHAW AVENUE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93710 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAT V RICCHIUTI | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 5592780800 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | QI WEN LIANG | PreparerPersonNm |
| PTIN | P01270238 | PTIN |
| Phone | 4159561500 | PhoneNum |
| Preparation | 2025-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAT V RICCHIUTI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2771 EAST SHAW AVENUE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93710 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,594,116 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://AGF.FRESNOSTATE.EDU/INDEX.HTML | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | AGRICULTURAL EDUCATION AT CALIFORNIA STATE UNIVERSITY, FRESNO. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $337,129 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $358,968 | PYContributionsGrantsAmt |
| CY Contributions Grants | $980,300 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $240,477 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $54,921 | PYInvestmentIncomeAmt |
| CY Investment Income | $73,137 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,204,446 | PYOtherRevenueAmt |
| CY Other Revenue | $3,367,669 | CYOtherRevenueAmt |
| PY Total Revenue | $3,858,812 | PYTotalRevenueAmt |
| CY Total Revenue | $4,421,106 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,820,386 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,636,604 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,130,741 | PYOtherExpensesAmt |
| CY Other Expenses | $2,255,601 | CYOtherExpensesAmt |
| PY Total Expenses | $3,951,127 | PYTotalExpensesAmt |
| CY Total Expenses | $3,892,205 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$92,315 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $528,901 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,420,684 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,418,233 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $669,916 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $557,910 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,750,768 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,860,323 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AGRICULTURAL EDUCATION AT CALIFORNIA STATE UNIVERSITY, FRESNO. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,647,665 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | VARIOUS AGRICULTURAL ENTERPRISES AND STUDENT PROJECTS ARE CARRIED OUT AT THE UNIVERSITY FARM AT CSUF EXCLUSIVELY FOR EDUCATIONAL PURPOSES. | Desc |
| Total Program Service Expenses | $3,647,665 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NICOLE LANE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5592780860 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2771 EAST SHAW AVENUE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93701 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DR SAUL JIMENEZ-SANDOVAL | |||||||
| SECRETARY | 5.00 | 40.00 | Yes (X) | Yes (X) | $0 | $384,809 | $149,207 |
| DEBORAH ADISHIAN-ASTONE | |||||||
| EXECUTIVE DIRECTOR THRU 02/24 | 5.00 | 40.00 | Yes (X) | $0 | $317,292 | $144,661 | |
| DR ROLSTON ST HILAIRE | |||||||
| DIRECTOR | 5.00 | 40.00 | Yes (X) | $0 | $209,100 | $86,434 | |
| NICOLE LANE - ASSOCIATE EXEC | |||||||
| DIR. THRU 02/24/EXEC. DIR. EFF 02/24 | 5.00 | 40.00 | Yes (X) | $0 | $130,698 | $89,474 | |
| PAT V RICCHIUTI | |||||||
| CHAIRMAN | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SARAH WOOLF | |||||||
| VICE CHAIR | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIEL ERROTABERE | |||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILLIAM BOURDEAU | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOE DEL BOSQUE | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD MATOIAN | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DIANNE NURY | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE SHEHADEY | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,041,899 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $469,776 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PACIFIC FARM MANAGEMENT | |||||
| PO BOX 239 | MADERA | CA | 93639 | LABOR | $749,072 |
| TBE INC | |||||
| PO BOX 527 | KINGSBURG | CA | 93631 | LABOR | $272,877 |
| CALIFORNIA STATE UNIVERSITY FRESNO ASSO | |||||
| 2771 EAST SHAW AVENUE | FRESNO | CA | 93710 | MANAGEMENT SERVICES | $173,692 |
| SIMPLOT GROWER SOLUTIONS | |||||
| 7409 S MENDOCINO AVENUE | PARLIER | CA | 93648 | CONSULTATION | $124,383 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $980,300 | AllOtherContributionsAmt |
| Noncash Contributions | $766,427 | NoncashContributionsAmt |
| Total Contributions | $980,300 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,137 | TotalRevenueColumnAmt |
| Exclusion | $73,137 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,536,135 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,173,010 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,363,125 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,025,996 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $337,129 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL SUBSIDIES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,544 | TotalRevenueColumnAmt |
| Exclusion | $4,544 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,544 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,421,106 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,025,996 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $337,129 | UnrelatedBusinessRevenueAmt |
| Exclusion | $77,681 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,508,007 | TotalAmt |
| Program Services | $1,508,007 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,597 | TotalAmt |
| Program Services | $128,597 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,454 | TotalAmt |
| Management And General | $169,454 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59 | TotalAmt |
| Management And General | $59 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,093 | TotalAmt |
| Management And General | $28,093 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,151 | TotalAmt |
| Program Services | $20,151 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,342 | TotalAmt |
| Program Services | $7,348 | ProgramServicesAmt |
| Management And General | $5,994 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,876 | TotalAmt |
| Program Services | $124,876 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,898 | TotalAmt |
| Program Services | $327,898 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,785 | TotalAmt |
| Program Services | $33,660 | ProgramServicesAmt |
| Management And General | $35,125 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| SUPPLIES | $814,768 | $814,768 |
| EQUIPMENT RENTAL & REPA | $313,707 | $313,707 |
| LIVESTOCK EXPENSES | $133,162 | $133,162 |
| HARVESTING | $116,338 | $116,338 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,968 | TotalAmt |
| Program Services | $119,153 | ProgramServicesAmt |
| Management And General | $5,815 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,892,205 | TotalAmt |
| Program Services | $3,647,665 | ProgramServicesAmt |
| Management And General | $244,540 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,150 | BOYAmt |
| EOY | $570,140 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $614,200 | BOYAmt |
| EOY | $637,259 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,000 | BOYAmt |
| EOY | $34,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $364,877 | BOYAmt |
| EOY | $487,398 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,571 | BOYAmt |
| EOY | $50,211 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $655,104 | BOYAmt |
| EOY | $703,817 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45 | BOYAmt |
| EOY | $30 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,676,031 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,485,497 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,341,103 | BOYAmt |
| EOY | $2,190,534 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,248,190 | BOYAmt |
| EOY | $1,359,477 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $403,444 | BOYAmt |
| EOY | $385,367 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,420,684 | BOYAmt |
| EOY | $6,418,233 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635,127 | BOYAmt |
| EOY | $520,189 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,789 | BOYAmt |
| EOY | $37,721 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $669,916 | BOYAmt |
| EOY | $557,910 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,424,509 | BOYAmt |
| EOY | $5,536,398 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,259 | BOYAmt |
| EOY | $323,925 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,750,768 | BOYAmt |
| EOY | $5,860,323 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,420,684 | BOYAmt |
| EOY | $6,418,233 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $528,901 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $111,287 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $469,367 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $778,012 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $558,101 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $621,655 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $358,968 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $980,300 | CurrentTaxYearAmt |
| Total | $3,297,036 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $860,676 | CurrentTaxYearAmt |
| Total | $860,676 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $778,012 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $558,101 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $621,655 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $358,968 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,840,976 | CurrentTaxYearAmt |
| Total | $4,157,712 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $33,916 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,123,796 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,800 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,306 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,303 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,921 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73,137 | CurrentTaxYearAmt |
| Total | $276,467 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,432 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $88,366 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $4,544 | CurrentTaxYearAmt |
| Total | $4,544 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,527,089 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,236,992 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.91090 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97310 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | FEDERAL SUBSIDIES - 2023 AMOUNT: $ 4,544. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,248,190 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $159,295 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $48,008 | OtherExpendituresAmt |
| End Year Balance | $1,359,477 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,166,652 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $126,532 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $44,994 | OtherExpendituresAmt |
| End Year Balance | $1,248,190 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,253,705 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$39,119 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $47,934 | OtherExpendituresAmt |
| End Year Balance | $1,166,652 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $977,902 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $319,972 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $44,169 | OtherExpendituresAmt |
| End Year Balance | $1,253,705 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $994,436 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $23,861 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,395 | OtherExpendituresAmt |
| End Year Balance | $977,902 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,904,816 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,794,409 | DepreciationAmt |
| Book Value | $1,110,407 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,771,215 | OtherCostOrOtherBasisAmt |
| Depreciation | $691,088 | DepreciationAmt |
| Book Value | $1,080,127 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,190,534 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT IN GROWING CROPS | Desc |
| Book Value | $385,367 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $385,367 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,874,265 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $111,287 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $1,168,862 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $1,173,010 | OtherRevenueAmt |
| Revenue Not Reported | $2,453,159 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,421,106 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,421,106 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,234,077 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,168,862 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $1,173,010 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,341,872 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,892,205 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,892,205 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE BOARD DESIGNATED THE AGRICULTURAL FOUNDATION ENDOWMENT FUND AS A GENERAL ENDOWMENT FUND TO SUPPORT THE MISSION OF THE AGRICULTURAL FOUNDATION. |
| PART X, LINE 2: | THE AGRICULTURAL FOUNDATION IS EXEMPT FROM FEDERAL AND STATE OF CALIFORNIA INCOME TAX UNDER IRC SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE AGRICULTURAL FOUNDATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE AGRICULTURAL FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURES GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE AGRICULTURAL FOUNDATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,173,010. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,173,010. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR SAUL JIMENEZ-SANDOVAL | ||||||||||||||
| SECRETARY | $0 | $384,809 | $0 | $0 | $0 | $0 | $0 | $105,600 | $0 | $43,607 | $0 | $534,016 | $0 | $0 |
| DEBORAH ADISHIAN-ASTONE | ||||||||||||||
| EXECUTIVE DIRECTOR THRU 02/24 | $0 | $317,292 | $0 | $0 | $0 | $0 | $0 | $101,533 | $0 | $43,128 | $0 | $461,953 | $0 | $0 |
| DR ROLSTON ST HILAIRE | ||||||||||||||
| DIRECTOR | $0 | $209,100 | $0 | $0 | $0 | $0 | $0 | $46,733 | $0 | $39,701 | $0 | $295,534 | $0 | $0 |
| NICOLE LANE - ASSOCIATE EXEC | ||||||||||||||
| DIR. THRU 02/24/EXEC. DIR. EFF 02/24 | $0 | $130,698 | $0 | $0 | $0 | $0 | $0 | $75,428 | $0 | $14,046 | $0 | $220,172 | $0 | $0 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | LIVESTOCK | 12 | $721,930 | APPRAISAL |
| Yes (X) | GRAPES FOR WINERY | 11 | $24,799 | MARKET VALUE |
| Yes (X) | LIVESTOCK FEED | 2 | $12,133 | MARKET VALUE |
| Yes (X) | COMPUTER/OFFICE EQUIPMNET | 5 | $7,565 | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 11 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS ON SCHEDULE M, PART I, COLUMN (B). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO FILING, THE EXECUTIVE DIRECTOR AND ACCOUNTING MANAGER OF THE FRESNO ASSOCIATION REVIEW THE DRAFT VERSION OF THE TAX RETURN, WHICH THEN UNDERGOES A THOROUGH REVIEW AND APPROVAL PROCESS BY THE AUDIT COMMITTEE AND THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CODE OF CONDUCT POLICY IS ADHERED TO, AND CONFLICT OF INTEREST FORMS ARE COMPLETED ANNUALLY BY ALL BOARD MEMBERS, OFFICERS, REPRESENTATIVES, COMMITTEES, AFFILIATES OF THE AGRICULTURAL FOUNDATION, AND EMPLOYEES. THESE FORMS INCLUDE BOTH THE POLICY AND THE EDUCATION CODE. IN THE EVENT THAT A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ARISES, A REVIEW AND DISCUSSION WILL BE CONDUCTED BY THE BOARD OR COMMITTEE TO DETERMINE THE MOST APPROPRIATE COURSE OF ACTION. IF A CONFLICT IS DISCOVERED, THE INTERESTED PERSON SHALL LEAVE THE ROOM. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 8: | ON JULY 1, 2023, THE AGRICULTURAL FOUNDATION ELECTED TO CHANGE ITS ACCOUNTING POLICY FOR HOW IT VALUES THE CONTRIBUTIONS OF DONATED LIVESTOCK TO FOLLOW THE ACCOUNTING GUIDANCE IN ACCOUNTING STANDARDS CODIFICATION TOPIC 958-605 REVENUE RECOGNITION WHICH REQUIRES CONTRIBUTIONS OF NON-FINANCIAL ASSETS BE VALUED AT FAIR VALUE. PREVIOUSLY, THE AGRICULTURAL FOUNDATION HAD RECORDED THESE CONTRIBUTIONS AT A STANDARD RATE. THE IMPACT OF THE CHANGE IN VALUATION OF PREVIOUSLY DONATED LIVESTOCK RESULTED IN A PRIOR PERIOD ADJUSTMENT TO THE AGRICULTURAL FOUNDATION'S BEGINNING NET ASSETS IN THE AMOUNT OF $469,367. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STATE UNIVERSITY FRESNO | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5241 N MAPLE AVENUE | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93740 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946001347 | EIN |
| Primary Activities | UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 115 | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CALIFORNIA STATE UNIVERSITY FRESNO | ||
| Q | $23,741 | AUDIT REPORT |
| CALIFORNIA STATE UNIVERSITY FRESNO | ||
| P | $121,702 | AUDIT REPORT |
Comments