2025-08-14T13:52:23-05:00 2024-09-30 PWC US TAX LLP 655 NEW YORK AVENUE NW SUITE 1100 WASHINGTON DC 20001 990 2023-10-01 237337238 CAPSTONE FOUNDATION % DANIEL T LAYZELL CAPS 2053484530 BOX 870136 TUSCALOOSA AL 35487 DANIEL T LAYZELL VP, F&O 2053484530 2025-08-14 true true MICHAEL D HOFFMAN P01345551 2024141000 2025-08-05 2023 2025-03-06 01:10:19Z DANIEL T LAYZELL BOX 870142 TUSCALOOSA AL 35487 6882338 false X N/A X 1973 AL TO PROVIDE SUPPORT TO AND ASSIST THE UNIVERSITY OF ALABAMA IN FULFILLING ITS MISSION OF TEACHING, RESEARCH AND SERVICE. 9 3 0 4 32567 5090 3627145 4015648 0 0 576291 1834296 790855 749568 4994291 6599512 2395763 2488839 0 0 0 0 0 0 0 2815499 3191888 5211262 5680727 -216971 918785 31093153 36605887 13437323 14636436 17655830 21969451 X TO PROVIDE SUPPORT TO AND ASSIST THE UNIVERSITY OF ALABAMA IN FULFILLING ITS MISSION OF TEACHING, RESEARCH AND SERVICE. false false 1959296 1959296 0 GIFTS TO THE UNIVERSITY OF ALABAMA FOR PURPOSES OF ACADEMIC AND STUDENT SERVICES SUPPORT. 3074739 0 717001 SUPPORT CONFERENCES, MEETINGS, AND BUSINESS ENTERTAINMENT AND OTHER PROFESSIONAL ENDEAVOURS FOR THE UNIVERSITY OF ALABAMA, TO ASSIST IN ITS RECRUITING AND DEVELOPMENT EFFORTS. 429542 429542 0 SCHOLARSHIPS GRANTED TO STUDENTS AT THE UNIVERSITY OF ALABAMA TO SUPPORT THEIR EDUCATIONAL ENDEAVORS. 90738 90738 0 GIFTS TO UNIVERSITY FOUNDATION 9263 9263 0 AGENCY GRANTS 1000 0 UBI tax payments 101001 100001 0 5564578 true true false false false false false false false true false false false false true false true false false false false false false false false false false true true true false false false false false false false false true false false false false true false false false true 26 0 true 0 false false false false false true true false false false false false false X 9 3 false false false false false false false true true false false false true true true false false false false false X DANIEL T LAYZELL 2053484540 271 ROSE ADMIN BLDG TUSCALOOSA AL 35487 STUART R BELL CHAIRMAN 1.0 40.0 X X 0 887063 240719 DANA KEITH DIRECTOR 0.5 41.0 X 0 531255 68766 MATTHEW FAJACK DIRECTOR (UNTIL 01/2024) 0.5 39.5 X 0 466884 69708 ROBERT D PIERCE II DIRECTOR 0.5 41.0 X 0 406116 74973 CHERYL MOWDY INTERIM DIRECTOR (1/24-9/24) 0.5 41.5 X 0 215866 47642 ANDRE TAYLOR DIRECTOR 0.5 39.5 X 0 21121 3039 BAKER CROW DIRECTOR 0.5 0.0 X 0 0 0 KAREN CAMPBELL DIRECTOR 0.5 0.0 X 0 0 0 KAREN BROOKS DIRECTOR 0.5 0.0 X 0 0 0 JIMMY WARREN DIRECTOR 0.5 0.5 X 0 0 0 DAN LAYZELL DIRECTOR (BEG 09/2024) 0.5 39.5 X 0 0 0 0 2528305 504847 0 false true false Dillard's Dining Resources 1900 Hackberry Lane TUSCALOOSA AL 35401 Catering/Dining Serv 168346 1 4015648 56708 4015648 0 597755 597755 0 0 0 0 0 1519367 282826 1236541 1236541 1236541 0 0 0 0 0 0 0 0 0 CAPSTONE HOTEL K-1 900099 32567 0 32567 0 OTHER INCOME 900099 717001 717001 0 0 749568 6599512 717001 32567 1834296 2059297 2059297 429542 429542 0 0 0 0 0 0 0 0 0 0 57120 0 57120 0 0 0 54649 0 54649 0 88227 88227 0 0 46368 46368 0 0 237477 237477 0 0 12705 12705 0 0 0 20456 20456 0 0 201050 201050 0 0 0 1389349 1389349 0 0 0 0 2400 0 2400 0 0 BUSINESS ENTERTAINMENT 905403 905403 0 0 DUES & SUBSCRIPTIONS 96818 96818 0 0 FURNITURE AND FIXTURES 9215 9215 0 0 UBI TAX PAYMENTS 1000 1000 0 0 69651 67671 1980 5680727 5564578 116149 0 323226 241825 0 0 159559 173449 0 0 0 0 0 0 144567 160484 0 0 196940 195974 0 0 106311 0 29981800 35773363 0 0 0 0 0 0 180750 60792 31093153 36605887 211285 110935 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13226038 14525501 13437323 14636436 X 2341817 2654511 15314013 19314940 17655830 21969451 31093153 36605887 X 918785 3623214 -228378 X false true X true false X 3725153 4365295 4123551 3627145 4015648 19856792 0 0 0 0 0 0 0 0 0 0 0 0 3725153 4365295 4123551 3627145 4015648 19856792 769105 19087687 530989 515495 654527 544359 597755 2843125 0 0 0 0 0 0 643584 226263 713518 790855 645657 3019877 25719794 0 0.74214 0.73725 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1692973 6 195318 158736 -1224235 0 2953796 1596060 0 102234 5321 0 0 1692973 1668932 0 -69462 3410 0 0 1596060 1408524 0 262089 1681 0 0 1668932 1400308 0 11781 3565 0 0 1408524 1.00000 false true true 0 EMINENT SCHOLARS PROGRAM PAYABLE 10757548 ANNUITIES PAYABLE 2823832 DUE TO THE UNIVERSITY OF ALABAMA 944121 14525501 10290257 3623214 226517 -228378 3621353 6668904 27008 -96400 -69392 6599512 5976636 226517 96400 322917 5653719 27008 27008 5680727 PART XI, LINE 2D: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS: $(228,378) PART XI, LINE 4B: SALE OF PROPERTY: $(96,400) PART XII, LINE 2D: SALE OF PROPERTY: $ 96,400 true THE UNIVERSITY OF ALABAMA BOX 870136 TUSCALOOSA AL 35487 636001138 501(C)(3) 1959296 N/A N/A EDUCATION THE UNIVERSITY FOUNDATION 500 UNIVERSITY BLVD E TUSCALOOSA AL 35401 630803491 501(C)(3) 90738 N/A N/A EDUCATION 2 0 STUDENT AID, SCHOLARSHIPS, AND AWARDS 222 429542 N/A N/A PT I, LINE 2 THE CAPSTONE FOUNDATION WORKS CLOSELY WITH THE UNIVERSITY OF ALABAMA TO ENSURE THAT GRANTS TO THE UNIVERSITY AND ITS STUDENTS ARE AWARDED AND USED IN ACCORDANCE WITH THE STATED PURPOSE OF THE PARTICULAR GIFT AND THE MISSION OF THE CAPSTONE FOUNDATION. false false false false false false false false false STUART R BELL CHAIRMAN 0 880344 0 0 0 6719 0 145514 0 95205 0 1127782 0 0 MATTHEW FAJACK DIRECTOR (UNTIL 01/2024) 0 457943 0 0 0 8941 0 53331 0 16377 0 536592 0 0 DANA KEITH DIRECTOR 0 513337 0 0 0 17918 0 56179 0 12587 0 600021 0 0 ROBERT D PIERCE II DIRECTOR 0 403702 0 0 0 2414 0 51996 0 22977 0 481089 0 0 CHERYL MOWDY INTERIM DIRECTOR (1/24-9/24) 0 214625 0 0 0 1241 0 36228 0 11414 0 263508 0 0 X 13 55845 FAIR MARKET VALUE X GIFT-IN-KIND 9 863 FAIR MARKET VALUE false true false PART I, COLUMN (B) THE NUMBER OF CONTRIBUTIONS RECEIVED FROM DONORS HAS BEEN REPORTED IN COLUMN (B). PART VI, LINE 11B THE TAX RETURN IS PREPARED BY PWC US TAX LLP. THE RETURN IS REVIEWED BY UA TAX OFFICE PERSONNEL, UA ASSOCIATE VP FOR FINANCE, UA VP FOR FINANCE AND OPERATIONS, WHO IS THE BOARD MEMBER WHO SIGNS THE RETURN. PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AT THE ANNUAL BOARD MEETING. PART VI, LINE 15B THE CAPSTONE FOUNDATION DOES NOT HAVE EMPLOYEES OF ITS OWN AND DOES NOT PAY COMPENSATION TO ITS OFFICERS OR DIRECTORS. PART VI, LINE 19 A COPY OF THESE ITEMS WOULD BE PROVIDED TO A MEMBER OF THE PUBLIC UPON REQUEST. PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS. PART III, LINE 4D OTHER PROGRAM SERVICES INCLUDE SUPPORT FOR UNIVERSITY OF ALABAMA TRAVEL, PROFESSIONAL FEES, PRINTING, DUES AND SUBSCRIPTIONS. SEE PART VII NA SEE PART VII NA false true true false false false false false false false false false true false false false false true false FORM 990, SCHEDULE R, PART II - NAMES OF RELATED ORGANIZATIONS: THE ATTACHED LIST OF ENTITIES ARE FOUNDATIONS OR SUBSIDIARIES AFFILIATED WITH THE UNIVERSITY OF ALABAMA SYSTEM AND ITS VARIOUS CAMPUSES. SOME OF THESE ENTITIES MAY NOT MEET THE IRS DEFINITION OF "RELATED ORGANIZATION" FOR PURPOSES OF SCHEDULE R. THEY ARE INCLUDED, HOWEVER, ON THIS ATTACHED STATEMENT FOR PURPOSES OF COMPLETENESS AND TRANSPARENCY. ALABAMA CARE NETWORK MID-STATE (EXEMPT) ALABAMA CARE NETWORK SOUTHEAST (EXEMPT) ALABAMA PHYSICIAN NETWORK, LLC (LLC) ALABAMA ENGINEERING FOUNDATION, INC. (EXEMPT) CAMPUS HOSPITALITY SERVICES, LLC (LLC) CAPSTONE EDUCATIONAL AND RESEARCH FOUNDATION (EXEMPT) CAPSTONE HEALTH SERVICES FOUNDATION, P.C. (EXEMPT) COMMERCIAL REAL ESTATE, LLC (LLC) COOPER GREEN MERCY HEALTH SERVICES AUTHORITY, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (C CORP) COOPER GREEN REHABILITATION SERVICES (EXEMPT) CRIMSON TIDE FOUNDATION (EXEMPT) GORGAS MEMORIAL INSTITUTE OF TROPICAL AND PREVENTATIVE MEDICINE, INC. (C CORP) MEDICAL TOWERS, INC. (C CORP) MEDICAL WEST HOSPITAL AUTHORITY, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (EXEMPT) RIDGECREST STUDENT HOUSING, LLC (LLC) SOUTHERN RESEARCH INSTITUTE (EXEMPT) THE 1831 FOUNDATION (EXEMPT) THE ALABAMA "A" CLUB EDUCATIONAL AND CHARITABLE FOUNDATION (EXEMPT) THE ALUMNI ASSOCIATION OF THE UNIVERSITY OF ALABAMA SCHOOL OF MEDICINE (EXEMPT) THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ALABAMA (EXEMPT) THE CAPSTONE FOUNDATION (EXEMPT) THE HEALTH CARE AUTHORITY FOR BAPTIST HEALTH, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (C CORP) THE KIRKLIN CLINIC, INC. (C CORP) THE NATIONAL ALUMNI ASSOCIATION OF THE UNIVERSITY OF ALABAMA (EXEMPT) THE NATIONAL ALUMNI SOCIETY OF THE UNIVERSITY OF ALABAMA AT BIRMINGHAM (EXEMPT) THE UAB DIABETES TRUST FOUNDATION (EXEMPT) THE UAB EDUCATIONAL FOUNDATION (EXEMPT) THE UAB RESEARCH FOUNDATION (EXEMPT) THE UNIVERSITY FOUNDATION (EXEMPT) THE UNIVERSITY OF ALABAMA "A" CLUB ALUMNI ASSOCIATION (EXEMPT) THE UNIVERSITY OF ALABAMA DONOR ADVISED FUND (EXEMPT) THE UNIVERSITY OF ALABAMA IN HUNTSVILLE PUBLIC EDUCATION BUILDING AUTHORITY (EXEMPT) THE UNIVERSITY OF ALABAMA IN HUNTSVILLE RESEARCH AND TECHNOLOGY CORPORATION (EXEMPT) THE UNIVERSITY OF ALABAMA LAW SCHOOL FOUNDATION (EXEMPT) THE UNIVERSITY OF ALABAMA OPHTHALMOLOGY SERVICES FOUNDATION (EXEMPT) THE VALLEY FOUNDATION (EXEMPT) THE WORKPLACE, INC. (C CORP) TRITON HEALTH SYSTEMS, LLC (LLC) UA-ASU-TSU EDUCATIONAL RADIO CORPORATION (EXEMPT) UAB ATHLETICS FOUNDATION (EXEMPT) UAB CALLAHAN EYE HOSPITAL AUTHORITY (EXEMPT) UAB HEALTH SYSTEM AUTHORITY (EXEMPT) UAB HOSPITAL MANAGEMENT, LLC (LLC) UAB MEDICINE ENTERPRISE (EXEMPT) UAB MEDICINE FINANCE AUTHORITY (C CORP) UAB-SVHS, INC. (EXEMPT) UNIVERSITY OF ALABAMA HEALTH SERVICES FOUNDATION, P.C. (EXEMPT) UNIVERSITY OF ALABAMA HUNTSVILLE FOUNDATION (EXEMPT) VENN LABS, INC. (EXEMPT) VIVA HEALTH ADMINISTRATION, LLC (LLC) VIVA HEALTH INSURANCE COMPANY (C CORP) VIVA HEALTH, INC. (EXEMPT)