2013-10-21T11:45:24-07:00 2013-06-30 Price Paige and Company 677 Scott Avenue Clovis CA 93612 990 2012-07-01 770443565 FRESNO STATE PROGRAMS FOR CHILDREN INC FRES 5592780800 2771 EAST SHAW AVE FRESNO CA 93710 DEBBIE ADISHIAN-ASTONE 2013-10-21 true Fausto Hinojosa CPA CFE P00196912 5592999540 2012 2016-02-24 21:20:13Z 1543666 false false X N/A X 1996 CA TO PROVIDE CHILD CARE SERVICES AT CALIFORNIA STATE UNIVERSITY, FRESNO FOR COLLEGE STUDENTS, FACULTY, STAFF AND LOCAL COMMUNITY MEMBERS. 9 5 44 42370 19772 896251 822981 624812 694703 1476 1594 21368 24388 1543907 1543666 0 0 1178622 1235967 0 0 269546 243623 1448168 1479590 95739 64076 719422 905917 95802 218221 623620 687696 TO PROVIDE CHILD CARE SERVICES AT CALIFORNIA STATE UNIVERSITY, FRESNO FOR COLLEGE STUDENTS, FACULTY, STAFF AND LOCAL COMMUNITY MEMBERS. false false 1367905 457063 PROVIDED DAY CARE SERVICES TO 270 STUDENT FAMILIES TO ASSIST STUDENTS WHO ARE PARENTS TO ATTAIN THEIR EDUCATIONAL GOALS BY PROVIDING APPROPRIATE CARE FOR THEIR YOUNG CHILDREN IN A CONVENIENT AND AFFORDABLE EDUCATIONAL SETTING. 1367905 true true false false false false false false false false true false false false false true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false true 2 0 true 44 true true false false false false false false 0 false false false false false false false false false false X 9 5 false true false false false false false true true false false false true true true true true true true false CA X KATE TUCKNESS 5592780800 2771 EAST SHAW AVENUE FRESNO CA 93710 TAWANDA KITCHEN 5.00 40.00 X 0 48248 32836 MOSES MENCHACA 5.00 0.00 X 0 0 0 ARTHUR MONTEJANO 5.00 0.00 X 0 0 0 KATHIE REID 5.00 40.00 X X 0 75048 28374 REV DON ROMSA 5.00 0.00 X 0 0 0 DR COLLEEN TORGERSON 5.00 40.00 X X 0 107280 37637 LINDA RODRIQUEZ 5.00 0.00 X 0 0 0 DR SANDRA WITTE 5.00 40.00 X X 0 106128 49715 MEHRZAD ZARRIN 5.00 0.00 X 0 0 0 DEBBIE ADISHIAN-ASTONE 5.00 40.00 X 0 161256 62105 497960 210667 0 false true false 0 87810 734797 374 822981 PARENT FEES - CHILDCARE 623990 280010 237640 42370 MEMBERSHIP & DUES ASSESSM 900099 414693 414693 694703 1594 1594 0 0 0 0 0 0 0 MISCELLANEOUS 900099 24388 24388 24388 1543666 676721 42370 1594 0 0 0 0 0 0 956141 956141 0 279826 279826 0 111685 111685 0 0 0 0 0 0 0 0 0 0 0 5229 5229 0 0 0 0 2088 2088 0 Utilities 3470 3470 Other Operating 25581 25581 Supplies 26014 26014 Food 69556 69556 0 1479590 1367905 111685 0 513606 598725 25575 25659 57556 128863 102635 141711 0 0 0 0 14752 7749 44656 41446 5298 3210 0 0 0 0 0 719422 905917 95802 218221 95802 218221 X 623620 687696 623620 687696 719422 905917 64076 X false true X true true true X 1388437 1293972 1300619 1235406 1237674 6456108 0 0 1388437 1293972 1300619 1235406 1237674 6456108 0 6456108 5664 3245 1209 1476 1594 13188 0 24236 19337 16286 21368 24388 105615 6574911 0.98190 0.98090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44656 41446 3210 3210 X 1543666 1543666 1543666 1479590 1479590 1479590 Part X Part X : FIN48 Footnote GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) REQUIRES THE ORGANIZATION TO DETERMINE AND ASSESS ALL MATERIAL TAX POSITIONS TAKEN IN ANY INCOME OR INFORMATION RETURNS, INCLUDING ALL SIGNIFICANT UNCERTAIN POSITIONS, IN ALL TAX YEARS THAT ARE STILL SUBJECT TO ASSESSMENT OR CHALLENGE BY RELEVANT TAXING AUTHORITIES. GAAP ADDRESSES THE RECOGNITION AND MEASUREMENT OF INCOME TAX POSITIONS USING A "MORE-LIKELY-THAN-NOT" (MLTN) THRESHOLD. THE MLTN THRESHOLD MEANS THAT:-A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS; AND-THERE MUST BE MORE THAN A 50 PERCENT LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION.MANAGEMENT EVALUATED ALL MATERIAL TAX POSITIONS AS REQUIRED BY GAAP AND DETERMINED THAT THIS REQUIREMENT HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS.PROGRAMS FOR CHILDREN FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICATION AND THE STATE OF CALIFORNIA. THE ORGANIZATION'S FEDERAL INCOME TAX RETURNS FOR THE TAX YEAR 2010 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PROGRAMS FOR CHILDREN'S CALIFORNIA INCOME TAX RETURNS FOR 2009 REMAIN SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD. false false false false false false false false false false DR SANDRA WITTE 106128 28025 21690 155843 DEBBIE ADISHIAN-ASTONE 161256 29043 33062 223361 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MADE AVAILABLE TO PUBLIC UPON REQUEST. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION FOR TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES OF THE ORGANIZATION IS REVIEWED AND APPROVED BY THE VICE PRESIDENT FOR ADMIN AND BY THE UNIVERSITY PRESIDENT. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ONLINE TRAINING. THE ONLINE TRAINING IS REQUIRED EVERY TWO YEARS. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process THE EXECUTIVE DIRECTOR AND/OR CONTROLLER WILL REVIEW AND APPROVE THE ORGANIZATION'S DRAFT FORM 990. ANY COMMENTS OR CHANGES WILL THEN BE FORWARDED TO THE ORGANIZATION'S EXTERNAL AUDITOR TO REVISE THE FORM, IF NECESSARY. THE FINAL REPORT WILL THEN BE REVIEWED WITH THE BOARD OF DIRECTORS. Form 990, Part VI, Line 3 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company FRESNO STATE PROGRAMS FOR CHILDREN (PFC) PAYS THE CALIFORNIA STATE UNIVERSITY, FRESNO ASSOCIATION, INC. A MANAGEMENT FEE TO PERFORM THE RECORD KEEPING FUNCTION FOR PFC. CALIFORNIA STATE UNIVERSITY FRESNO 5241 N MAPLE AVENUE FRESNO CA 93740 946001347 UNIVERSITY CA 501 (C)(3) 2 NA false false false true false false false false false false false false false false false false true true false false CALIFORNIA STATE UNIVERSITY FRESNO q 134693 AUDIT REPORT CALIFORNIA STATE UNIVERSITY FRESNO p 61784 AUDIT REPORT CALIFORNIA STATE UNIVERSITY FRESNO c 502503 AUDIT REPORT