CALIFORNIA STATE UNIVERSITY, STANISLAUS AUXILIARY AND BUSINESS SERVICES

Transcription

1 Part II CALIFORNIA STATE UNIVERSITY, STANISLAUS AUILIARY AND BUSINESS SERVICES Organizations with gross receipts of more than $50,0 and private foundations regardless of amount of gross receipts - complete Part II or furnish substitute information Gross sales or receipts from all business activities. See instructions ~~~~~~~~~~~~~~~~~~~ 1 2 Interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2 19, Dividends ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 7,602. Receipts 4 Gross rents ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 from 5 Gross royalties ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5 27,945. Other 6 Gross amount received from sale of assets (See Instructions) ~~~~~~~~~~~~~~~~~~~~~ STATEMENT ,0. Sources 7 Other income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ SEE STATEMENT 3 7 1,210, Total gross sales or receipts from other sources. Add line 1 through line 7. Enter here and on Side 1, Part I, line 1 8 1,305, Contributions, gifts, grants, and similar amounts paid ~~~~~~~~~~~~~~~~~~~~~~~~~ 9 10 Disbursements to or for members~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Compensation of officers, directors, and trustees ~~~~~~~~~~~~~~~~~~~~~~~~~~~ SEE STATEMENT Other salaries and wages~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 12 Expenses 13 Interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ,034. and 14 Taxes ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 14 Disbursements 16 Depreciation and depletion (See instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ , Rents ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 15 22, Other Expenses and Disbursements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ SEE STATEMENT , Total expenses and disbursements. Add line 9 through line 17. Enter here and on Side 1, Part I, line ,444,136. Schedule L Balance Sheets Beginning of taxable year End of taxable year Assets (a) (b) (c) (d) 1 Cash ~~~~~~~~~~~~~~~~ 1,573, , Net accounts receivable ~~~~~~~~ 52, , Net notes receivable ~~~~~~~~~~ Inventories~~~~~~~~~~~~~~ Federal and state government obligations 6 Investments in other bonds ~~~~~~ 7 Investments in stock ~~~~~~~~~ 8 Mortgage loans ~~~~~~~~~~~ 9 Other investments ~~~~~~~~~~ STMT 6 422, a Depreciable assets ~~~~~~~~~ 12,612, ,468, ,964. b Less accumulated depreciation ~~~~ ( 3,975,322. ) 8,637,404. ( 4,271,486. ) 8,197, Land ~~~~~~~~~~~~~~~~ 287,3. 287,3. 12 Other assets ~~~~~~~~~~~~~ STMT 7 218, , Total assets ~~~~~~~~~~~~~ 11,191, ,504,377. Liabilities and net worth Capital stock or principle fund ~~~~~ 20 Paid-in or capital surplus. Attach reconciliation ~ 21 Retained earnings or income fund ~~~~ 1,679,192. 1,471, Total liabilities and net worth 11,191, ,504,377. Schedule M-1 Reconciliation of income per books with income per return Do not complete this schedule if the amount on Schedule L, line 13, column (d), is less than $50,0. 1 Net income per books ~~~~~~~~~~~~ -207, Income recorded on books this year 2 Federal income tax ~~~~~~~~~~~~~ not included in this return. ~~~~~~~~ STMT 9-17, Excess of capital losses over capital gains ~~~ 8 Deductions in this return not charged 4 Income not recorded on books this year ~~~~ against book income this year ~~~~~~~ 5 Expenses recorded on books this year not 9 Total. Add line 7 and line 8 ~~~~~~~~ -17, Accounts payable ~~~~~~~~~~~ Contributions, gifts, or grants payable ~~ Bonds and notes payable ~~~~~~~ Mortgages payable ~~~~~~~~~~ Other liabilities ~~~~~~~~~~~~ STMT 8 deducted in this return ~~~~~~~~~~~ Total. Add line 1 through line 5 9, ,068. 7,833,069. 7,510,438. 1,669,474. 1,511, Net income per return. -207,351. Subtract line 9 from line 6-190,312. Side 2 Form 199 C

2 CALIFORNIA STATE UNIVERSITY, STANISLAUS }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} FORM 199 CASH CONTRIBUTIONS OF $50 OR MORE STATEMENT 1 INCLUDED ON PART I, LINE 3 DATE OF CONTRIBUTOR S NAME CONTRIBUTOR S ADDRESS GIFT AMOUNT }}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}} }}}}}}}} }}}}}}}}}}} BARNES & NOBLE 120 MOUNTAIN VIEW BOULEVARD BASKING RIDGE, NJ ,0. TOTAL INCLUDED ON LINE 3 }}}}}}}}}}} 10,0. ~~~~~~~~~~~ STATEMENT(S) 1

3 CALIFORNIA STATE UNIVERSITY, STANISLAUS }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} FORM 199 GROSS AMOUNT FROM SALE OF ASSETS STATEMENT 2 DATE DATE METHOD ACQUIRED SOLD ACQUIRED }}}}}}}}}}} }}}}}}}} }}}}}}}} }}}}}}}}} SALE OF INVESTMENTS PURCHASED COST OR EPENSE GROSS OTHER BASIS DEPREC. OF SALE SALES PRICE }}}}}}}}}}} }}}}}}}}}}} }}}}}}}}} }}}}}}}}}}} 39, ,0. DATE DATE METHOD ACQUIRED SOLD ACQUIRED }}}}}}}}}}} }}}}}}}} }}}}}}}} }}}}}}}}} SALE OF EQUIPMENT/LEASEHOLD PURCHASED COST OR EPENSE GROSS OTHER BASIS DEPREC. OF SALE SALES PRICE }}}}}}}}}}} }}}}}}}}}}} }}}}}}}}} }}}}}}}}}}} 162, , }}}}}}}}}}} }}}}}}}}}}} }}}}}}}}} }}}}}}}}}}} TOTAL TO FORM 199, PAGE 2, LN 6 202,0. 140, ,0. ~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~~ FORM 199 OTHER INCOME STATEMENT 3 AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} INSURANCE REBATE 6,259. AUILIARY SERVICES 577,253. MANAGEMENT FEE 35,0. OTHER PROGRAM REVENUE 11,649. STUDENT HOUSING LEASE 580,0. }}}}}}}}}}}}}} TOTAL TO FORM 199, PART II, LINE 7 1,210,161. ~~~~~~~~~~~~~~ STATEMENT(S) 2, 3

4 CALIFORNIA STATE UNIVERSITY, STANISLAUS }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} FORM 199 COMPENSATION OF OFFICERS, DIRECTORS AND TRUSTEES STATEMENT 4 TITLE AND NAME AND ADDRESS AVERAGE HRS WORKED/WK COMPENSATION }}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}} RUSSELL GIAMBELLUCA TREASURER & SECRETARY 0. ONE UNIVERSITY CIRCLE 4. DR. SUZANNE ESPINOZA VICE PRESIDENT 0. ONE UNIVERSITY CIRCLE 4. DR. JOSEPH SHELEY PRESIDENT & CHAIRPERSON 0. ONE UNIVERSITY CIRCLE 4. BRIQUEL HUTTON INTERIM EECUTIVE DIRECTOR 0. ONE UNIVERSITY CIRCLE 4. DILJEET TAYLOR DIRECTOR 0. ONE UNIVERSITY CIRCLE 1. DUKE LEFFLER DIRECTOR 0. ONE UNIVERSITY CIRCLE 1. GARY WAHL DIRECTOR 0. ONE UNIVERSITY CIRCLE 1. KYLE CADIGAN STUDENT REP 0. ONE UNIVERSITY CIRCLE 1. PAUL GREGORY DIRECTOR 0. ONE UNIVERSITY CIRCLE 1. JOHN (JACK) REHO FORMER EECUTIVE DIRECTOR 0. ONE UNIVERSITY CIRCLE 4. }}}}}}}}}}}} TOTAL TO FORM 199, PART II, LINE ~~~~~~~~~~~~ STATEMENT(S) 4

5 CALIFORNIA STATE UNIVERSITY, STANISLAUS }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} FORM 199 OTHER EPENSES STATEMENT 5 AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} REPAIRS AND MAINTENANCE 63,938. POST RETIREMENT BENEFIT 25,786. OVERHEAD, CHANCELLOR S 14,194. MINOR EQUIPMENT 10,943. LEGAL FEES 5,281. ACCOUNTING FEES 358,034. OTHER PROFESSIONAL FEES 69,608. ADVERTISING AND PROMOTION 5,9. OFFICE EPENSES 14,893. TRAVEL 1,152. INSURANCE 40,348. ALL OTHER EPENSES 17,795. }}}}}}}}}}}}}} TOTAL TO FORM 199, PART II, LINE ,872. ~~~~~~~~~~~~~~ FORM 199 OTHER INVESTMENTS STATEMENT 6 BEG. OF YEAR END OF YEAR }}}}}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}} INVESTMENTS - FIED INCOME 422, ,957. INVESTMENTS - MUTUAL FUNDS ,7. }}}}}}}}}}}}}} }}}}}}}}}}}}}} TOTAL TO FORM 199, SCHEDULE L, LINE 9 422, ,964. ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ FORM 199 OTHER ASSETS STATEMENT 7 BEG. OF YEAR END OF YEAR }}}}}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}} BOND ISSUANCE COSTS, NET 35, ,827. DUE FROM RELATED PARTIES 183, }}}}}}}}}}}}}} }}}}}}}}}}}}}} TOTAL TO FORM 199, SCHEDULE L, LINE , ,827. ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ STATEMENT(S) 5, 6, 7

6 CALIFORNIA STATE UNIVERSITY, STANISLAUS }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} FORM 199 OTHER LIABILITIES STATEMENT 8 BEG. OF YEAR END OF YEAR }}}}}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}} ACCRUED POST RETIREMENT BENEFITS 166, ,785. PENSION LIABILITY 1,339,630. 1,155,390. WARRIOR CARD LIABILITY 92, ,649. DUE TO RELATED PARTIES 5, ,483. ACCRUED INTEREST PAYABLE 64, ,723. }}}}}}}}}}}}}} }}}}}}}}}}}}}} TOTAL TO FORM 199, SCHEDULE L, LINE 18 1,669,474. 1,511,030. ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ FORM 199 INCOME RECORDED ON BOOKS THIS YEAR STATEMENT 9 NOT INCLUDED IN THIS RETURN AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} UNREALIZED LOSS ON INVESTMENTS -17,039. }}}}}}}}}}}}}} TOTAL TO FORM 199, SCHEDULE M-1, LINE 7-17,039. ~~~~~~~~~~~~~~ FORM 199 FUND BALANCES STATEMENT 10 BEG. OF YEAR END OF YEAR }}}}}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}} UNRESTRICTED ASSETS 1,679,192. 1,471,841. }}}}}}}}}}}}}} }}}}}}}}}}}}}} TOTAL TO FORM 199, SCHEDULE L, LINE 21 1,679,192. 1,471,841. ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ STATEMENT(S) 8, 9, 10

7 Voucher at bottom of page. DO NOT MAIL A PAPER COPY OF THE CORPORATE OR EEMPT ORGANIZATION TA RETURN WITH THE PAYMENT VOUCHER. If the amount of payment is zero, do not mail this voucher. WHERE TO FILE: Using black or blue ink, make check or money order payable to the "Franchise Tax Board." Write the corporation number or FEIN and "2012 FTB 3586" on the check or money order. Detach voucher below. Enclose, but do not staple, payment with voucher and mail to: FRANCHISE TA BOARD PO BO SACRAMENTO CA Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. WHEN TO FILE: Fiscal Year - See instructions. Calendar Year - File and Pay by March 15, When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day. ONLINE SERVICES: Corporations can make payments online with Web Pay for Businesses. After a one-time online registration, corporations can make an immediate payment or schedule payments up to a year in advance. Go to ftb.ca.gov for more information DETACH HERE IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER DETACH HERE!!!!!!!!!!!!!!!!!!!! CAUTION: You may be required to pay electronically, see instructions. TAABLE YEAR CALIFORNIA FORM Payment Voucher for Corps 2012 and Exempt Orgs e-filed Returns 3586 (e-file) CALI FORM 3 TYB TYE CALIFORNIA STATE UNIVERSITY STANISLAUS AUILIARY AND BUSINESS SERVICES ONE UNIVERSITY CIRCLE TURLOCK CA (209) Total Payment Amt FTB

8 022 Date Accepted DO NOT MAIL THIS FORM TO FTB FORM California e-file Return Authorization for EO Exempt Organizations TAABLE YEAR Exempt Organization name Identifying number CALIFORNIA STATE UNIVERSITY, STANISLAUS AUILIARY AND BUSINESS SERVICES Part I Electronic Return Information (whole dollars only) 1 Total gross receipts (Form 199, line 4) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1,315, Total gross income (Form 199, line 8) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2 1,253, Total expenses and disbursements (Form 199, line 9) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 1,444,136. Part II Settle Your Account Electronically for Taxable Year Electronic funds withdrawal 4a Amount 4b Withdrawal date (MM/DD/YYYY) Part III 5 Banking Information (Have you verified the exempt organization s banking information?) Routing number 6 Account number 7 Type of account: Checking Savings Part IV Declaration of Officer I authorize the exempt organization s account be settled as designated in Part II. If I check Part II, Box 4, I authorize an electronic funds withdrawal for the amount listed on line 4a. Under penalties of perjury, I declare that I am an officer of the above exempt organization and that the information I provided to my Electronic return originator (ERO), transmitter, or intermediate service provider and the amounts in Part I above agree with the amounts on the corresponding lines of the exempt organization s 2012 California electronic return. To the best of my knowledge and belief, the exempt organization s return is true, correct, and complete. If the exempt organization is filing a balance due return, I understand that if the Franchise Tax Board (FTB) does not receive full and timely payment of the exempt organization s fee liability, the exempt organization will remain liable for the fee liability and all applicable interest and penalties. I authorize the exempt organization return and accompanying schedules and statements be transmitted to the FTB by the ERO, transmitter, or intermediate service provider. If the processing of the exempt organization s return or refund is delayed, I authorize the FTB to disclose to my ERO, intermediate service provider, the reason(s) for the delay. Sign Here = = Signature of Officer Date Title INTERIM EECUTIVE DIRECTOR Part V Declaration of Electronic Return Originator (ERO) and Paid Preparer. I declare that I have reviewed the above exempt organization s return and that the entries on form FTB 8453-EO are complete and correct to the best of my knowledge. (If I am only an Intermediate Service Provider, I understand that I am not responsible for reviewing the exempt organization s return. I declare, however, that form FTB 8453-EO accurately reflects the data on the return.) I have obtained the organization officer s signature on form FTB 8453-EO before transmitting this return to the FTB; I have provided the organization officer with a copy of all forms and information that I will file with the FTB, and I have followed all other requirements described in FTB Pub. 1345, 2012 e-file Handbook for Authorized e-file Providers. I will keep form FTB 8453-EO on file for four years from the due date of the return or four years from the date the exempt organization return is filed, whichever is later, and I will make a copy available to the FTB upon request. If I am also the paid preparer, under penalties of perjury, I declare that I have examined the above exempt organization s return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information of which I have knowledge. ERO Must Sign Check if selfemployed ERO ssignature Firm s name (or yours if self-employed) and address Paid preparer s signature Firm s name (or yours if self-employed) and address Date Check if also paid preparer ERO s PTIN ESCONDIDO, CA ZIP Code Under penalties of perjury, I declare that I have examined the above organization s return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information of which I have knowledge. Paid Preparer Must Sign = = = AKT LLP FEIN S. JUNIPER ST., SUITE 1 = Date Check if selfemployed Paid preparer s PTIN P AKT LLP FEIN S JUNIPER STREET, SUITE 1 ESCONDIDO, CA ZIP Code For Privacy Notice, get form FTB FTB 8453-EO CALIFORNIA STATE UNIVERSITY

9 TA RETURN FILING INSTRUCTIONS CALIFORNIA FORM RRF-1 FOR THE YEAR ENDING ~~~~~~~~~~~~~~~~~~ June 30, 2013 Prepared for Prepared by Mail tax return to Return must be mailed on or before Special Instructions California State University, Stanislaus Auxiliary and Business Services One University Circle Turlock, CA AKT LLP 312 S Juniper Street, Suite 1 Escondido, CA Registry of Charitable Trusts P.O. Box Sacramento, CA May 15, 2014 The return should be signed and dated by an authorized individual. Enclose a check for $150 made payable to Attorney General s Registry of Charitable Trusts. Include "Form RRF-1," the report year and the organization s state charity registration number and/or organization number on the remittance

10 MAIL TO: Registry of Charitable Trusts P.O. Box Sacramento, CA Telephone: (916) WEB SITE ADDRESS: State Charity Registration Number: CT Name of Organization ANNUAL REGISTRATION RENEWAL FEE REPORT TO ATTORNEY GENERAL OF CALIFORNIA Sections and 12587, California Government Code 11 Cal. Code Regs. sections , 311 and 312 Failure to submit this report annually no later than four months and fifteen days after the end of the organization s accounting period may result in the loss of tax exemption and the assessment of a minimum tax of $8, plus interest, and/or fines or filing penalties as defined in Government Code section IRS extensions will be honored CALIFORNIA STATE UNIVERSITY, STANISLAUS AUILIARY AND BUSINESS SERVICES Check if: Change of address Amended report ONE UNIVERSITY CIRCLE Corporate or Organization No Address (Number and Street) Federal Employer I.D. No City or Town, State and ZIP Code ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections , 311 and 312) Make Check Payable to Attorney General s Registry of Charitable Trusts Gross Annual Revenue Fee Gross Annual Revenue Fee Gross Annual Revenue Fee Less than $25,0 Between $25,0 and $1,0 0 $25 Between $1,1 and $250,0 Between $250,1 and $1 million $50 $75 Between $1,0,1 and $10 million Between $10,0,1 and $50 million Greater than $50 million $150 $225 $3 PART A - ACTIVITIES For your most recent full accounting period (beginning 07/01/2012 ending 06/30/2013 ) list: Gross annual revenue $ 1,253,824. Total assets $ 10,504,377. PART B - STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT Note: If you answer "yes" to any of the questions below, you must attach a separate sheet providing an explanation and details for each "yes" response. Please review RRF-1 instructions for information required. 1. During this reporting period, were there any contracts, loans, leases or other financial transactions between the organization and any officer, director or trustee thereof either directly or with an entity in which any such officer, director or trustee had any financial interest? 2. During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization s charitable property or funds? 3. During this reporting period, did non-program expenditures exceed 50% of gross revenues? 4. During this reporting period, were any organization funds used to pay any penalty, fine or judgment? If you filed a Form 4720 with the Internal Revenue Service, attach a copy. 5. During this reporting period, were the services of a commercial fundraiser or fundraising counsel for charitable purposes used? If "yes," provide an attachment listing the name, address, and telephone number of the service provider. 6. During this reporting period, did the organization receive any governmental funding? If so, provide an attachment listing the name of the agency, mailing address, contact person, and telephone number. 7. During this reporting period, did the organization hold a raffle for charitable purposes? If "yes," provide an attachment indicating the number of raffles and the date(s) they occurred. 8. Does the organization conduct a vehicle donation program? If "yes," provide an attachment indicating whether the program is operated by the charity or whether the organization contracts with a commercial fundraiser for charitable purposes. 9. Did your organization have prepared an audited financial statement in accordance with generally accepted accounting principles for this reporting period? Organization s area code and telephone number (209) Yes No Organization s address I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge and belief, it is true, correct and complete. INTERIM EECUTIVE JULIE BENEVEDES DIRECTO Signature of authorized officer Printed Name Title Date RRF-1 (3-05)