2014-05-15T13:37:08-05:00 2013-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2012-07-01 486088461 Emporia State University Foundation Inc % LORINDA DUNCAN EMPO 6203415440 1500 Highland Street Suite Emporia KS 66801 LORINDA DUNCAN 6203415440 2014-05-15 true Michael J Engle 8162216300 2012 2015-11-30 17:44:51Z LORINDA DUNCAN 1500 HIGHLAND STREET EMPORIA KS 66801 36938890 false X WWW.EMPORIA.EDU/SAF X 1952 KS To promote the general welfare, development, growth and well-being of Emporia State University by soliciting, managing, and distributing private resources. 18 18 66 50 5178 2614 3631166 5534761 212817 0 2414789 3892999 871894 868512 7130666 10296272 2949776 3897318 0 0 1271863 1335016 0 227156 1225179 1030380 1215661 5252019 6675151 1878647 3621121 79403222 85565270 1978936 1860080 77424286 83705190 TO BUILD RELATIONSHIPS AND SUPPORT FOR EMPORIA STATE UNIVERSITY TODAY AND TOMORROW. false false 3897318 3897318 0 SCHOLARSHIPS, GRANTS AND PAYMENTS TO EMPORIA STATE UNIVERSITY FOR GROWTH AND DEVELOPMENT OF CAMPUS AND ACADEMIC ACTIVITIES. 93418 0 0 VARIOUS RELATED EXPENSES INCURRED IN THE OPERATION OF THE FOUNDATION PROGRAM TO PROVIDE SCHOLARSHIPS AND PROMOTE THE GROWTH OF EMPORIA STATE UNIVERSITY. 3990736 true true false false false true false true false true true true false true true false true false false false true false true true true false false true true false false false false false false false false false true false false false false true false false false true 32 0 true 66 true true true false false false false true true false false false false false false false X 18 18 false false false false false true false true true false false false true true true true true true false false X LORINDA DUNCAN 6203415440 1500 HIGHLAND STREET EMPORIA KS 66801 STEVE WILLIAMS 1.0 X X 0 0 0 TERESA MARTIN 1.0 X 0 0 0 JONATHAN KRUEGER 1.0 X 0 0 0 FRED NEUER 1.0 X 0 0 0 LANA OLEEN 1.0 X 0 0 0 JOHN JONES 1.0 X 0 0 0 JOHN MCDONALD 1.0 X 0 0 0 TIM SHADOIN 1.0 X 0 0 0 RUSS JENKINS 1.0 X 0 0 0 JEFF LONGBINE 1.0 X 0 0 0 BETH PREWITT 1.0 X X 0 0 0 KIM PEMBER 1.0 X 0 0 0 KIM PENNER 1.0 X X 0 0 0 BOB PURITAN 1.0 X 0 0 0 JANET SCHALANSKY 1.0 X 0 0 0 STEVE SAUDER 1.0 X 0 0 0 RANDY STEINERT 1.0 X 0 0 0 KURT STEINKUHLER 1.0 X 0 0 0 DENASUE POTESTIO 40.0 X 69633 0 13719 DONNA BRESHEARS 40.0 X 38337 0 11898 TIM CLOTHIER 40.0 X 72337 0 1502 LORINDA DUNCAN 40.0 X 76515 0 21315 256822 0 48434 0 false false false JF SMITH GROUP CAMPAIGN MANAGEMENT 237061 1 108216 5426545 320026 5534761 0 1252732 1252732 0 40901 40901 6400 6400 0 6400 6400 29217904 26577637 2640267 2640267 2640267 80704 108216 64981 15723 15723 0 0 Partnership Income 900099 749814 5178 744636 MISCELLANEOUS INCOME 900099 55674 55674 55674 55674 805488 10296272 5178 4756333 1795177 1795177 2061333 2061333 40808 40808 0 336126 336126 0 766075 35116 247303 483656 50457 1608 26708 22141 113022 3601 59826 49595 69336 2209 36702 30425 0 3787 3787 30012 30012 0 227156 227156 117934 117934 262660 262660 54686 54686 207476 175664 31812 0 0 50194 5994 44200 88726 3069 85657 0 0 10314 10314 0 73954 73954 35527 18789 16738 BAD DEBTS 223313 223313 _ _ _ 57078 44890 12188 6675151 3990736 1459236 1225179 197933 200586 37841 37888 432233 1993879 15327 8823 0 0 0 0 1060678 1026956 0 0 0 0 3453952 1355582 2252875 2098370 47037807 50047066 20153914 21797045 73762 72420 0 0 8140852 8282237 79403222 85565270 191852 193426 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1787084 1666654 1978936 1860080 X 4100918 4101395 21796853 26710091 51526515 52893704 77424286 83705190 79403222 85565270 X 3621121 2505815 153968 X false true X true false X 3085565 3186673 3469257 3631166 5529988 18902649 0 0 3085565 3186673 3469257 3631166 5529988 18902649 801363 18101286 1840001 263008 1287995 1253654 1352200 5996858 0 0 7030 3334 2614 12978 3075 2616 853905 779742 1319946 2959284 27871769 3135467 0.64945 0.54927 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 0 7954 177386 true true 3017 75227 X X X false 59626773 977980 7103243 2019087 1986231 63702678 61581518 1409657 134543 1842060 272337 1384648 59626673 64882612 1533419 11232025 1846679 12612163 1607596 61581618 59825961 4716732 4225689 3884110 1660 64882612 71604516 4176901 -11150551 4064950 739955 59825961 0.03000 0.70000 0.27000 false false 313263 313263 163030 2538844 1189104 1512770 292350 166478 125872 146465 146465 2098370 FUNDS OF HEDGE FUNDS 10197791 F PRIVATE EQUITY FUNDS 8639069 F REAL ESTATE PARTNERSHIPS 2960185 F 21797045 CSV LIFE INSURANCE 975439 Beneficial Interest in Trusts 7306798 8282237 0 Annuity & Trust Obligations 1479466 Loan Payable 187188 1666654 12903102 2505815 218949 2724764 10178338 117934 117934 10296272 6622198 64981 64981 6557217 117934 117934 6675151 COLLECTIONS OF ART SCHEDULE D, PART III, LINE 4 PAINTINGS ARE FOR SALE WITH THE PROCEEDS GOING DIRECTLY TOWARDS SCHOLARSHIPS FOR ESU STUDENTS. THEY ARE CURRENTLY ON DISPLAY. INTENDED USE OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE HELD FOR THE BENEFIT OF EMPORIA STATE UNIVERSITY BY PROVIDING SCHOLARSHIPS AND ASSISTANCE WITH OPERATING EXPENSES. UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X, LINE 2 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. RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST OF PERPETUAL TRUST $ 253,268 FUNDRAISING EVENT EXPENSES $ 64,981 ACTUARIAL LOSS $ (99,300) --------- $ 218,949 RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES $ 64,981 true Central America and the Caribbean Investments 12635691 East Asia and the Pacific Grantmaking 40808 12676499 12676499 SCHOLARSHIPS East Asia and the Pacific 29 40808 CHECK true false true true false false MONITORING THE USE OF GRANT FUNDS SCHEDULE F, PART I, LINE 2 Expenditure requests are sent to the Fiscal Affairs department which verifies the expenditure meets the respective donor's criteria, as documented. X X X X true JF SMITH GROUP 735 EAST GLENN AVENUE AUBURN AL 368311197 CAMPAIGN CONSULTANT false 0 227156 0 0 227156 0 AL FL KS MS NJ NC SC TN ATHLETIC AUCT. 62098 28913 33185 12910 2650 2197 110 NIGHT OF CHAMP 40604 33860 6744 3189 1072 879 5 86218 45443 40775 2400 5445 2265 11423 20441 188920 108216 80704 2400 21544 5987 14499 20551 64981 15723 true EMPORIA STATE UNIVERSITY 1200 COMMERCIAL STREET EMPORIA KS 66801 481124839 GOVERNMENT 1745413 UNIVERSITY OPERATIONAL EXPENDITURES ALUMNI ASSOCIATION OF EMPORIA STATE UNIVERSITY 1500 HIGHLAND STREET EMPORIA KS 66801 486115644 501(C)(3) 49764 OPERATIONAL SUPPORT 2 0 SCHOLARSHIPS 1141 2061333 MONITORING THE USE OF GRANT FUNDS SCHEDULE I, PART I, LINE 2 Expenditure requests are sent to the Fiscal Affairs department which verifiYs the expenditure meets the respective donor's criteria, as documented. X 1 3017 DONOR ESTIMATE X 17 249271 FMV X 1 5250 FMV X 4 7900 FMV X AUCTION ITEMS 200 28874 DONOR ESTIMATE X MISC. GOODS 13 25714 DONOR ESTIMATE false true false NUMBER OF CONTRIBUTIONS SCHEDULE M, PART I, LINES 1-28, COLUMN B THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS. MEMBERS MAY ELECT MEMBERS OF THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7A In the event that there are not at least twenty-four (24) voting members of the Foundation at anytime, then the University Presidents Cabinet and the Board of Directors of the Alumni Association of Emporia State University shall jointly elect members to the Board of Trustees of the Foundation until such time as there are at least twenty-four (24) voting members. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE PRESIDENT OF EMPORIA STATE UNIVERSITY FOUNDATION. ANY QUESTIONS OR CONCERNS THAT THE CHIEF FINANCIAL OFFICER OR PRESIDENT HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE PRIOR TO SUBMITTING THE 990 TO THE IRS. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE ASKED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT. THESE ARE REVIEWED AND SIGNED BY THE PRESIDENT OF THE FOUNDATION. THERE IS A COMPLIANCE OFFICER ON THE BOARD THAT IS RESPONSIBLE FOR ADDRESSING ANY ISSUES THAT MAY ARISE THROUGHOUT THE YEAR. IF A CONFLICT ARISES IT IS INVESTIGATED IMMEDIATELY. KEY EMPLOYEES SIGN A CONFLICT OF INTEREST POLICY WITH THE UNIVERSITY. THESE ARE MONITORED THROUGH EMPORIA STATE UNIVERSITY. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINES 15A & 15B LINE 15A: THE PRESIDENT OF THE FOUNDATION IS EVALUATED BY THE PRESIDENT OF EMPORIA STATE UNIVERSITY IN CONSULTATION WITH THE BOARD OF TRUSTEE CHAIR. THEY ASK OPINIONS FROM OTHERS THAT WORK WITH/FOR THE PRESIDENT OF THE FOUNDATION. THIS PROCESS IS DONE ON A YEARLY BASIS. THE CASE ANNUAL SALARY SURVEY FOR THE MIDWEST REGION IS USED TO DETERMINE IF SALARIES ARE WITHIN THE MEDIAN RANGE. THE PRESIDENT OF THE FOUNDATION'S SALARY IS DETERMINED BY THE PRESIDENT OF EMPORIA STATE UNIVERSITY. THE SALARY IS COMPARABLE TO OTHERS IN THE ADMINISTRATION. LINE 15B: THE PRESIDENT OF THE FOUNDATION HANDLES THE COMPENSATION REVIEW OF THE OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 EACH TRUSTEE GETS A COPY OF THE BY-LAWS AND THE PUBLIC CAN RECEIVE A COPY UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE ON THE ADVANCEMENT WEBSITE. THE 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTERESTS OF PERPETUAL TRUST $ 253,268 ACTUARIAL LOSS $ (99,300) --------- $ 153,968 WA LARKIN - ESU ENDOWMENT ASSOC INC FUND 801 MERCHANT ST EMPORIA KS 66801 486254679 TRUST KS ESU FDN TRUST 22305 283584 1.00000 true INEZ OWEN REVOCABLE TRUST PO BOX 419692 KANSAS CITY MO 641416692 486293124 TRUST MO ESU FDN TRUST 54585 1311386 1.00000 true CHARLOTTE DAVIS TRUST 9400 MISSION RD PRAIRIE VILLAGE KS 66206 206869057 TRUST KS ESU FDN TRUST 7907 213401 1.00000 true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST TX ESU FDN TRUST true false false true false false false false false false false false false false false false false false false false