2018-11-14T16:23:42-06:00 2017-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2017-01-01 941007751 CALIFORNIA ALUMNI ASSOCIATION CALI 5109008225 1 ALUMNI HOUSE UC BERKELEY BERKELEY CA 94720 ANN TRUONG CFO AND CONTROLLER 5109008225 2018-11-12 1 MICHAEL LUMSDEN P01262236 4159561500 2018-11-12 12.129.7.100 2018-11-12 13:16:55 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5029E8FD9FE66385FA59B177B15FCADA276E8E0F 2017 2019-02-21 02:37:17Z CLOTHILDE HEWLETT 1 ALUMNI HOUSE UC BERKELEY BERKELEY CA 94720 17541211 0 X WWW.ALUMNI.BERKELEY.EDU X 1872 CA TO PROMOTE THE WELFARE OF UNIVERSITY OF CALIFORNIA ALUMNI THROUGH EDUCATIONAL ACTIVITIES. 18 18 319 1032 887001 -26287 2636466 3129380 7852047 9019477 1222244 1570314 1466173 1539917 13176930 15259088 291000 375000 0 0 5777978 6832437 171150 99030 550750 6892344 8114911 13132472 15421378 44458 -162290 36631713 37732310 12279377 11152698 24352336 26579612 X OUR MISSION IS TO ADVANCE AND PROMOTE THE INTERESTS OF THE UNIVERSITY OF CALIFORNIA, BERKELEY BY CONNECTING ALUMNI WITH EACH OTHER AND OUR ALMA MATER. WE INFORM, ENGAGE, AND INSPIRE ALUMNI TO SUPPORT THE UNIVERSITY BY: (1) PARTICIPATING IN UNIVERSITY AND ALUMNI ACTIVITIES, (2) ACTING AS AMBASSADORS AND ADVOCATES ON BEHALF OF THE UNIVERSITY, AND (3) GIVING TO THE UNIVERSITY. 0 0 5003856 0 6202803 THE ASSOCIATION OWNS AND OPERATES FAMILY CAMP SITES AND A CABIN RESORT CALLED LAIR OF THE GOLDEN BEAR AND THE PINECREST CHALET, RESPECTIVELY. THE CAMP SITES AND CABIN RESORT ARE LOCATED IN THE STANISLAUS NATIONAL FOREST IN PINECREST, CA. THESE FACILITIES PROVIDE REASONABLY PRICED SUMMER CAMPING VACATIONS TO ASSOCIATION MEMBERS, FRIENDS, AND FAMILY. ADDITIONALLY, SPECIAL GROUPS AND EVENTS ARE BOOKED BEFORE AND AFTER SUMMER FAMILY CAMP SESSIONS. A TOTAL OF APPROXIMATELY 10,000 INDIVIDUALS ENJOY THESE FACILITIES ON AN ANNUAL BASIS. 1020624 0 165570 CALIFORNIA MAGAZINE IS PUBLISHED ON A QUARTERLY BASIS AND MAILED TO ALL MEMBERS OF THE ASSOCIATION TO KEEP ALUMNI IN TOUCH WITH FELLOW MEMBERS AND WITH THE UNIVERSITY. THE MAGAZINE PROVIDES MEMBERS WITH UNIVERSITY NEWS ITEMS, TOPICAL ISSUES, DISCOVERIES, AND ALUMNI EVENTS. 3054672 0 2651104 ALUMNI ENGAGEMENT PROGRAMS INCLUDE MEMBER SERVICES AND BENEFITS, CAREER NETWORKING AND SEMINARS, ON AND OFF CAMPUS SPECIAL EVENTS, TRAVEL STUDY PROGRAMS (BOTH DOMESTIC AND INTERNATIONAL), AND PARTICIPATION IN ALUMNI CHAPTERS WORLDWIDE. 2923452 375000 0 STUDENT ENGAGEMENT PROGRAMS FACILITATE THE INTERACTION BETWEEN STUDENTS AND ALUMNI, AND PROVIDE OPPORTUNITIES FOR STUDENTS TO PARTICIPATE IN CAMPUS ACTIVITIES AND EVENTS. PROGRAMS AND ACTIVITIES INCLUDE THE ADMINISTRATION OF THREE SCHOLARSHIP PROGRAMS, THE AWARDING OF SCHOLARSHIPS, AND AN ALUMNI STUDENT MENTORSHIP PROGRAM. 2923452 375000 0 12002604 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 176 0 1 319 1 1 1 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA X ANN TRUONG 5109008218 1 ALUMNI HOUSE UC BERKELEY BERKELEY CA 94720 ERIC MART PRESIDENT 1.00 X X 0 0 0 JASON MORIMOTO PRESIDENT THROUGH 6/2017 1.00 X X 0 0 0 AMANDA POUCHOT VICE PRESIDENT 1.00 X X 0 0 0 ERNIE BUMATAY VICE PRESIDENT THROUGH 6/2017 1.00 X X 0 0 0 AMY SHIN VICE PRESIDENT-FINANCE 1.00 X X 0 0 0 GREG GINSBURG VICE PRESIDENT-FINANCE THROUGH 6/2017 1.00 X X 0 0 0 TED BARTLETT DIRECTOR THROUGH 6/2017 1.00 X 0 0 0 BRANDON BEROOKHIM DIRECTOR 1.00 X 0 0 0 DEMETRIOS BOUTRIS DIRECTOR 1.00 X 0 0 0 SANGEETA CHAKRABORTY DIRECTOR 1.00 X 0 0 0 VIRG CRISTOBAL DIRECTOR 1.00 X 0 0 0 DIANE DWYER DIRECTOR 1.00 X 0 0 0 RAPHAEL HAAS DIRECTOR THROUGH 6/2017 1.00 X 0 0 0 NICOLE JONES DIRECTOR THROUGH 6/2017 1.00 X 0 0 0 JOY KOVALESKI DIRECTOR 1.00 X 0 0 0 CAROL LIU DIRECTOR 1.00 X 0 0 0 CATHERINE LYNCH MCKEE DIRECTOR 1.00 X 0 0 0 MICHAEL PHAM DIRECTOR THROUGH 6/2017 1.00 X 0 0 0 DIONICIA RAMOS LEDESMA DIRECTOR 1.00 X 0 0 0 ALEXANDER RANDOLPH DIRECTOR 1.00 X 0 0 0 DANIELLE SILVEIRA DIRECTOR 1.00 X 0 0 0 GARY SLAVIT DIRECTOR 1.00 X 0 0 0 PRENTICE TOM DIRECTOR 1.00 X 0 0 0 ESPERANZA VIELMA DIRECTOR 1.00 X 0 0 0 REHAN RYAN WALIANY DIRECTOR 1.00 X 0 0 0 CLOTHILDE HEWLETT EXECUTIVE DIRECTOR/SECRETARY-TREAS. 37.50 X 210666 0 29148 SHERRY JACOBS CONTROLLER 37.50 X 88863 0 25348 MATTHEW TERWILLIGER CHIEF REVENUE OFFICER 37.50 X 154263 0 26645 SUSAN CRUMPLER CHIEF OPERATING OFFICER 37.50 X 166865 0 20008 WENDY MILLER EDITOR-IN-CHIEF 37.50 X 100211 0 20023 MIKE YALEY GENERAL MANAGER 37.50 X 103018 0 8034 823886 0 129206 5 0 1 0 SUNRIVER RESORT 17728 ABBOT DRIVE PO BOX 3609 SUNRIVER OR 97707 RESORT RENTAL 300301 QUADGRAPHICS INC PO BOX 644840 PITTSBURGH PA 152644840 PRINTING SERVICES 213865 DIRECTLINE TECHNOLOGIES INC 1600 N CARPENTER ROAD BUILDING D MODESTO CA 953511145 FUNDRAISING 147030 FALCK NORTHERN CALIFORNIA CORP 2190 SOUTH MCDOWELL BLVD PETALUMA CA 94954 MEDICAL SERVICES 135442 FIRST CLASS PLUS LLC 214 RYAN WAY S SAN FRANCISCO CA 940806308 MAILING SERVICES 118092 5 1539909 1589471 3129380 SUMMER CAMPS/CHALET 532000 6202803 5481372 721431 TRAVEL PROGRAM 561520 2188135 2188135 RESERVATION REVENUE 900099 403361 403361 PUBLICATIONS/ADVERTISING 541800 165570 165570 SPECIAL EVENTS 900099 57479 57479 2129 2129 9019477 590019 590019 1539917 1539917 3262418 2275900 6223 986518 -6223 980295 980295 15259088 8132476 887001 3110231 375000 375000 721806 721806 4661643 3748910 669664 243069 117130 71791 39741 5598 950708 734065 174410 42233 381150 277313 85596 18241 18000 18000 99030 99030 164315 164315 1331747 951301 375903 4543 48782 43450 5300 32 106359 37013 67910 1436 38793 8970 29823 786450 516396 269012 1042 147466 98577 28548 20341 28921 14921 10980 3020 4940 4940 735118 735118 165416 165416 PROGRAM EXPENSES 3331209 3165034 54635 111540 BOND AMORTIZATION 302037 302037 FEES AND SERVICE CHARGE 263028 213262 49141 625 UBI TAX EXPENSE 43148 43148 599182 544030 55152 15421378 12002604 2868024 550750 516162 758986 1010491 746052 15000 15000 363093 435677 33238 33418 516450 147855 21077480 9434458 12167303 11643022 13671763 15286457 8320458 8649088 7917 6917 9838 9838 36631713 37732310 691707 852562 2580075 1952480 6401302 6180952 199621 189597 2406672 1977107 12279377 11152698 X 17287098 18733953 5889260 6669681 1175978 1175978 24352336 26579612 36631713 37732310 X -162290 2098416 291150 X 0 1 X 1 0 X 2833631 2628834 2825170 2636466 3129380 14053481 6184205 6851787 6870902 6941846 8132476 34981216 9017836 9480621 9696072 9578312 11261856 49034697 7945 7945 0 7945 7945 49026752 1998457 2065348 1721690 1977659 2129936 9893090 126391 0 126391 1998457 2065348 1721690 2104050 2129936 10019481 14120 14120 11016293 11545969 11431882 11682362 13391792 59068298 0.83000 0.82570 0.16960 0.17340 X 0 1 X 1635265 236945 14488 1857722 1560274 88104 13113 1635265 1425274 100000 47351 12351 1560274 1433408 62002 70136 1425274 1249826 186831 3249 1433408 0.00000 0.63300 0.36700 0 1 1 13222330 4362979 8859351 5670211 3204581 2465630 1681868 1405436 276432 503071 461462 41609 11643022 FIXED INCOME SECURITIES 6882656 F ENDOWMENT POOL-GEP SHARES 1766432 F 8649088 DERIVATIVE FINANCIAL INSTRUMENT LIABILITY 1043326 LIABILITY FOR PENSION BENEFITS 924555 DEFERRED RENT 9226 1977107 X 17199412 2098416 2098416 15100996 164315 -6223 158092 15259088 15263286 6223 6223 15257063 164315 164315 15421378 PART IV, LINE 2B: THE CALIFORNIA ALUMNI ASSOCIATION IS THE CUSTODIAL AGENT OF FUNDS FOR CAMPUS GROUPS AND ALUMNI CHAPTERS. THE ORGANIZATION IS OBLIGATED TO HOLD THE FUNDS IN THEIR BANK ACCOUNT FOR DISTRIBUTION UPON REQUEST. PART V, LINE 4: THE ASSOCIATION'S ENDOWMENT FUNDS CONSIST OF FUNDS WHOSE CORPUS IS TO REMAIN INTACT, AND INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ASSOCIATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED TERM. THE INCOME FROM THE ENDOWMENT FUNDS ARE EXPENDED TO SUPPORT PROGRAM SERVICES OR SUPPORTING SERVICES, IN ALIGNMENT WITH THE ASSOCIATION'S ENDOWMENT SPENDING POLICY. THE 2013 AND 2014 ENDOWMENT BALANCES ARE RESTATED TO AGREE WITH THE AUDITED FINANCIAL STATEMENTS. PART X, LINE 2: THE ASSOCIATION IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE ("IRC") SECTION 509(A)(2) AS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ASSOCIATION FOLLOWS THE GUIDANCE FOR UNCERTAIN TAX POSITIONS AND REVIEWS AND ASSESSES TAX POSITIONS TAKEN AND EXPECTED TO BE TAKEN AGAINST THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. MANAGEMENT HAS CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2017 AND 2016. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS -6,223. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS 6,223. X X X X 1 DIRECTLINE TECHNOLOGIES INC 1600 N CARPENTER RD BLDG D MODESTO CA 95351 PHONE AND MAIL SOLICITATIONS 0 560972 99030 461942 560972 99030 461942 CA 1 KASP SCHOLARSHIPS 83 375000 PART I, LINE 2: THE ORGANIZATION ONLY GRANTS INDIVIDUAL SCHOLARSHIPS, WHICH ARE PROVIDED TO UC BERKELEY STUDENTS WHO ARE SELECTED ON CERTAIN CRITERIA DEPENDENT ON TYPE OF SCHOLARSHIP BEING GRANTED. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 CLOTHILDE HEWLETT EXECUTIVE DIRECTOR/SECRETARY-TREAS. 204314 0 0 0 6352 0 5148 0 24000 0 239814 0 0 0 MATTHEW TERWILLIGER CHIEF REVENUE OFFICER 154083 0 0 0 180 0 4719 0 21926 0 180908 0 0 0 SUSAN CRUMPLER CHIEF OPERATING OFFICER 166451 0 0 0 414 0 4886 0 15122 0 186873 0 0 0 PART I, LINE 1A THE CALIFORNIA ALUMNI ASSOCIATION PAYS MEMBERSHIP DUES ON BEHALF OF THE EXECUTIVE DIRECTOR TO UCB SPORTS & REC FACILITY, THE FACULTY CLUB, AND THE BERKELEY CITY CLUB. FEES PAID ARE REPORTED AS TAXABLE INCOME TO EXECUTIVE DIRECTOR. A ABAG FINANCE AUTHORITY FOR NON-PROFIT ORGANIZATIONS 943130123 00037CGM6 2004-12-21 8300000 CONSTRUCTION OF SUMMER CAMP FACILITY 0 0 0 A 1870000 8300000 207049 8092051 2009 0 0 1 1 A 0 0 0 0 0.02000 0.00000 0.02000 0 0 0 A 0 0 0 1 1 1 BANK OF AMERICA 30.000000000000 0 0 0 0 0 A 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ABAG FINANCE AUTHORITY FOR NON-PROFIT ORGANIZATIONS DATE THE REBATE COMPUTATION WAS PERFORMED: 01/14/2014 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS FOUR CLASSIFICATIONS OF MEMBERS: 1. ANNUAL MEMBERS 2. LIFE MEMBERS 3. AFFILIATED MEMBERS 4. HONORARY MEMBERS THE VOTING POWER AND PRIVILEGE OF HOLDING OFFICE IN THIS CORPORATION SHALL VEST EXCLUSIVELY IN ANNUAL MEMBERS AND LIFE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A NEW MEMBERS OF THE BOARD OF DIRECTORS ARE NOMINATED BY THE NOMINATING COMMITTEE OF THE BOARD OF DIRECTORS. ANNOUNCEMENTS OF SUCH NOMINATIONS ARE MADE IN THE NEXT ISSUE OF CALIFORNIA MAGAZINE. ANY GROUP OF 100 MEMBERS OF THE ORGANIZATION IN GOOD STANDING MAY, BY WRITTEN PETITION, NOMINATE A FULL OR PARTIAL TICKET IF SAID WRITTEN PETITION IS FILED WITH THE SECRETARY-TREASURER WITHIN A PERIOD OF 30 DAYS AFTER THE PUBLISHED REPORT OF THE NOMINATING COMMITTEE. IF NO SUCH PETITION HAS BEEN FILED WITH THE SECRETARY-TRESURER, THEN THE NOMINEES OF THE NOMINATING COMMITTEE, AS APPROVED BY THE BOARD, SHALL BE DECLARED DULY ELECTED. IF SUCH PETITION IS FILED, THEN AN ELECTION BY WRITTEN BALLOT SHALL BE HELD FOR THE CONTESTED POSITION OR POSITIONS. FORM 990, PART VI, SECTION A, LINE 7B FIXING OR CHANGING THE NUMBER OF DIRECTORS OR OFFICERS MAY NOT BE ADOPTED, AMENDED, OR REPEALED WITHOUT THE VOTE OR WRITTEN ASSENT OF A MAJORITY OF THE MEMBERS OF THE CORPORATION, OR THE MAJORITY VOTE OF THE MEMBERS PRESENT AT A MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE AND ACCOUNTING STAFF. A DRAFT FORM 990 IS REVIEWED BY THE ORGANIZATION'S CFO AND CONTROLLER; ANY ADJUSTMENTS ARE MADE, AS NECESSARY. THE FORM 990 IS THEN REVIEWED WITH THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST ANNUALLY. IN ADDITION, A VENDOR CHECK IS DONE ANNUALLY TO CAPTURE ANY POTENTIAL CONFLICT OF INTEREST. IN THE EVENT A CONFLICT OF INTEREST EXISTS, THE PERSONS INVOLVED ARE REQUIRED TO RECUSE THEMSELVES FROM MAKING ANY DECISION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE EXECUTIVE DIRECTOR AND SENIOR MANAGEMENT TEAM MEMBERS IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. THE COMMITTEE USES COMPENSATION SURVEYS, STUDIES, AND/OR FORM 990 INFORMATION FROM OTHER ORGANIZATIONS IN MAKING THEIR DECISION. SUBSTANTIATION OF THE DELIBERATION AND DECISION IS DOCUMENTED IN THE COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST AND ON THE ORGANIZATION WEBSITE. AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST IN BOTH HARD COPY AND DIGITAL FORM. FORM 990, PART XI, LINE 9: CHANGES IN PENSION LIABILITY 291,150. UNIVERSITY OF CALIFORNIA BERKELEY 110 SPROUL HALL BERKELEY CA 94720 946002123 EDUCATION CA 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0