2018-04-14T18:14:33-07:00 2017-06-30 KDP Certified Public Accountants LLP 640 SUPERIOR CT MEDFORD OR 975046181 990 2016-07-01 237030910 SOUTHERN OREGON UNIVERSITY FOUNDATION SOUT 5415526129 1250 SISKIYOU BOULEVARD ASHLAND OR 97520 DANIEL C THORNDIKE President 2018-04-14 true ROBERT W HAGUE CPA P00646072 5417736633 2016 2021-01-29 14:40:06Z JANET FRATELLA 5146018 false false X WWW.SOUFOUNDATION.ORG X 1959 OR SEE SCHEDULE O 21 21 0 30 0 2336776 2852283 0 1031312 1034648 660198 517159 4028286 4404090 1819316 1139032 0 0 0 111047 1812539 3429335 3631855 4568367 396431 -164277 28336471 30637667 1833722 1762481 26502749 28875186 SEE SCHEDULE O false false 4127062 1139032 THE SOUTHERN OREGON UNIVERSITY FOUNDATION PROVIDES FUNDS TO SUPPORT AND PROMOTE ACADEMIC AND ATHLETIC PROGRAMS, THE UNIVERSITY ART MUSEUM AND LIBRARY OPERATIONS, AND STUDENT AND ALUMNI ACTIVITIES OF SOUTHERN OREGON UNIVERSITY. THE FOUNDATION PROVIDED $1,139,032 OF SCHOLARSHIPS, GRANTS AND AWARDS TO STUDENTS AND ACADEMIC DEPARTMENTS AND PROGRAMS AT SOUTHERN OREGON UNIVERSITY. SOUTHERN OREGON UNIVERSITY OFFERS 41 MAJORS AND MORE THAN 160 AREAS OF STUDY TO ITS 6,200 STUDENT ENROLLMENT OF UNDERGRADUATES AND GRADUATES. 4127062 true true false false false false false false false true true true false false true true true false false false false false false false true false false false true false false false false false false false false false false false false true false false false false false false false false false true 36 0 false 0 false false false false false false false true true false 0 false false false false false false false false false false X 21 21 true false false false false false false true true false true true true true true true true true false false false OR X X JANET FRATELLA 5415526127 1250 SISKIYOU BOULEVARD ASHLAND OR 97520 X LAZARO AYALA Trustee 2.00 0.00 X 0 0 0 MARC W BAYLISS Vice President 2.00 0.00 X X 0 0 0 GEOFFREY W CUTLER Trustee 2.00 0.00 X 0 0 0 JANET ANDERSON Trustee 1.00 0.00 X 0 0 0 BILL HADEN Trustee 1.00 0.00 X 0 0 0 CAROL MOODY TRUSTEE 1.00 0.00 X 0 0 0 SIDNEY B DEBOER Trustee 1.00 0.00 X 0 0 0 SUE C KUPILLAS Secretary 2.00 0.00 X X 0 0 0 DEBRA F LEE TRUSTEE 1.00 0.00 X 0 0 0 SAUNDRA THEIS Trustee 1.00 0.00 X 0 0 0 BLAIR E MOODY Trustee 1.00 0.00 X 0 0 0 DOUGLAS MORSE TRUSTEE 1.00 0.00 X 0 0 0 JEFF DEBOER Trustee 1.00 0.00 X 0 0 0 JOHN C SCHWEIGER TRUSTEE 1.00 0.00 X 0 0 0 JOSEPH W COX Trustee 1.00 0.00 X 0 0 0 ALEXIS PACKER Trustee 1.00 0.00 X 0 0 0 JAMES E TEECE TRUSTEE 1.00 0.00 X 0 0 0 DANIEL C THORNDIKE President 2.00 0.00 X X 0 0 0 DAVID WRIGHT Trustee 1.00 0.00 X 0 0 0 RONALD G WORLAND TRUSTEE 1.00 0.00 X 0 0 0 GREG KOENIG Treasurer 1.00 0.00 X X 0 0 0 0 false false false 0 2852283 27959 2852283 0 285401 285401 0 0 0 1360232 610985 749247 749247 749247 407877 130943 276934 276934 0 0 MISCELLANEOUS INCOME 17680 17680 NON-GIFT MEMBERSHIPS 222545 222545 240225 4404090 1551807 X 0 1139032 1139032 0 0 0 0 0 0 0 0 0 2943 2943 25825 25825 0 0 6243 6243 38388 6563 31825 61113 46924 14189 63884 32280 31604 61070 21153 39917 0 42000 42000 25734 22406 3328 0 174611 174611 0 0 0 3396 3396 CONSTRUCTION PROJECTS 1000000 1000000 ACADEMIC PROGRAMS 829655 829655 STAFFING COSTS 336320 336320 ACADEMIC EQUIPMENT/MATERIALS 225853 225853 532300 250265 170988 111047 4568367 4127062 330258 111047 652606 286134 87463 442176 552642 556093 0 0 0 23795 15126 18195 0 1118625 1118625 1118625 0 25070110 28104570 0 0 839899 88079 28336471 30637667 92490 88868 985917 918729 270167 286449 485148 468435 1833722 1762481 X 911992 1491792 5737210 6922151 19853547 20461243 26502749 28875186 28336471 30637667 -164277 2536714 X false true X true false X 1642017 1933707 1854764 2336776 2852283 10619547 0 524209 590375 547095 619872 638544 2920095 2166226 2524082 2401859 2956648 3490827 13539642 0 13539642 388621 486931 1268929 600577 285401 3030459 0 0 16570101 0.81710 0.81540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22396265 691892 3626480 1257428 25457209 23087687 940269 40107 1671798 22396265 23502843 402225 242405 1059787 23087686 19553069 476456 4479947 1006629 23502843 18344395 304759 1888714 984799 19553069 false false false 1015125 90000 1105125 13500 13500 1118625 28104570 OBLIGATIONS UNDER SPLIT-INT AGREEMENTS 468435 468435 X 7710291 2536714 638544 130943 3306201 4404090 4404090 5337854 638544 130943 769487 4568367 4568367 Part V, Line 4: Intended uses of the endowment fund. THE FOUNDATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 196 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES. Part X : FIN48 Footnote The Southern Oregon University Foundation has been recognized by the Internal Revenue Service as a not-for-profit corporation as described in Section 501(c)(3) of the U.S. Internal Revenue Code and is exempt from federal and state income taxes on related activities. No tax provision has been made in the accompanying statements of activities and changes in net assets. In addition, the Foundation has been determined by the Internal Revenue Service not to be a private foundation as defined in Code Section 509(a) and qualifies for deductible contributions as provided in Section 170(b)(1). The Foundation recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position.The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Foundation recognizes interest and penalties related to income tax matters in operating expenses. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING EVENTS DIRECT COST $130943 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EVENTS DIRECT COST $130943 false VARIOUS 407877 407877 7308 997 110532 12106 407877 407877 7308 997 110532 12106 130943 276934 false 0 0 SOU STUDENT SCHOLARSHIPS 434 1139032 X 7 27539 FMV X SUNGLASS CASES 250 420 FMV false true false Client Note 1 Client Note 1 - FORM 990, PART 1, LINE 1THE SOUTHERN OREGON UNIVERSITY FOUNDATION WAS ESTABLISHED TO SUPPORT AND PROMOTE THE EDUCATIONAL, SCIENTIFIC AND CHARITABLE ACTIVITIES OF THE SOUTHERN OREGON UNIVERSITY AND PROGRAMS AND ACTIVITIES OCCURRING ON ITS CAMPUSES OR IN ITS FACILITIES OR UNDERTAKEN BY IT IN COORDINATION WITH OTHER EDUCATIONAL, SCIENTIFIC OR CHARITABLE INSTITUTIONS. SUPPORTING AND PROMOTING INCLUDES ACTIVITIES TO SOLICIT, ACQUIRE, RECEIVE, OWN, MANAGE, INVEST, AND DISPOSE OF ANY REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF THE SOUTHERN OREGON UNIVERSITY. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et THERE ARE FOUR MEMBERS OF THE BOARD THAT HAVE RELATIONSHIPS WITH EACH OTHER; A HUSBAND AND WIFE TEAM, AND A FATHER-SON TEAM; THEY ARE ALL MEMBERS OF THE BOARD. Form 990, Part VI, Line 11b: Form 990 Review Process SOUF DIRECTOR OF FINANCE PRESENTS THE FINANCE COMMITTEE WITH A PAPER COPY OF THE FORM 990, THEY REVIEW THE FORM AND THEN AUTHORIZE IT BEFORE SIGNING THE FORM 990. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts A MAJORITY OF THE BOARD OF TRUSTEES WOULD NOT BE IN A POSITION WHERE THEY WOULD BE INVOLVED WITH THE SOU FOUNDATION. SINCE THESE RELATIONSHIPS ARE NOT ROUTINE THEY ARE EASILY IDENTIFIABLE AND THE DIRECTOR OF FINANCE CLOSELY MONITORS AND REVIEWS ALL TRANSACTIONS. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available COPIES OF ALL DOCUMENTS ARE MAINTAINED ON FILE AND ARE AVAILABLE UPON REQUEST. Form 990, Part IX, Line 24e: Other Expenses ADMINISTRATIVE ASSESSMENTS : Column (A) - Total = $41000; Column (B) - Program Services = $41000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses ENTERTAINMENT/PROMOTION: Column (A) - Total = $40082; Column (B) - Program Services = $40082; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT : Column (A) - Total = $51702; Column (B) - Program Services = $51702; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LEASED EMPLOYEE COSTS: Column (A) - Total = $171415; Column (B) - Program Services = $0; Column (C) - Management & General = $81216; Column (D) - Fundraising = $90199 Form 990, Part IX, Line 24e: Other Expenses LICENSES, PERMITS, FEES: Column (A) - Total = $900; Column (B) - Program Services = $900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MERCHANT SERVICE FEES: Column (A) - Total = $23728; Column (B) - Program Services = $23728; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $203473; Column (B) - Program Services = $92853; Column (C) - Management & General = $89772; Column (D) - Fundraising = $20848 FORM 990, PART I AND III, LINE 1 THE SOUTHERN OREGON UNIVERSITY FOUNDATION WAS ESTABLISHED TO SUPPORT AND PROMOTE THE EDUCATIONAL, SCIENTIFIC AND CHARITABLE ACTIVITIES OF THE SOUTHERN OREGON UNIVERSITY AND PROGRAMS AND ACTIVITIES OCCURRING ON ITS CAMPUSES OR IN ITS FACILITIES OR UNDERTAKEN BY IT IN COORDINATION WITH OTHER EDUCATIONAL, SCIENTIFIC OR CHARITABLE INSTITUTIONS. SUPPORTING AND PROMOTING INCLUDES ACTIVITIES TO SOLICIT, ACQUIRE, RECEIVE, OWN, MANAGE, INVEST, AND DISPOSE OF ANY REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF THE SOUTHERN OREGON UNIVERSITY.