Form
990
OMS
Return of Organization Exempt From Income Tax
2771 EAST SHAW AVE
FRESNO, CA 93710
_ Name change
,....
lnotoal return
, 2012, and ending
Tax-exempt status
J
K
Website: ...
1
0
CHILDREN, INC
77-0443565
E Telephone number
559-278-0 800
...
>
0
ofj
tJ)
Ql
:;:;
·:;;
:;:::;
0
<(
) • (msert no.)
G Gross receopts $
1,543,666.
H(a) Is th1s a group return for atflloates?
~ Yes
~ No
No
H(b) Are all atfoloates oncluded 7
Yes
If 'No,' attach a lost. (see onstructoons)
I l4947(a)(1) or I 1527
H(c) Group exemption number ,...
l~ corporatoon l
JTrust JJ Assocoatoon
J. L Year of Formatoon:
I I Other .,.
j M State of legal dom1cole: CA
1996
l=Q~M~NUX _~EM~E~.S~- -------------------------------------------- -- - -
c
<0
c
(!)
I l501(c) (
2
3
4
5
6
7a
b
---------0----------------------------------------------------if the organization discontinued its operations or disposed of more than 25% of its net assets.
Check this box ...
Number of voting members of the governing body (Part VI, line 1a) . . . ' . . . . . . . . . . . . ' . ' . .. . . ......... . .
Number of independent votrng members of the govern1ng body (Part VI, line 1b) . . . . . . . ... . . . . . . . . .... .
Total number of individual s employed in calendar year 2012 (Part V , line 2a). . . . . . . . . .. . .... ... .. .....
Total number of volunteers (estimate 1f necessary) ............ . . . . . . . . . . . . . . . . . . . . . .. . ..... ··· · ··· ...
Total unrelated business revenue from Part VIII , col umn (C), line 12. . . . . . . . . . . . . .... . . . . . . . . . . . . . . . . . .
Net unrelated business taxable income from Form 990-T, line 34.
. . . ' . . ' ' . . . . . . . . . . . . . ........ ...
.
'
9
5
44
0
42,370.
19,772.
3
4
5
6
7a
7b
Prior Year
Q)
:::J
cQ)
>
Q)
a:
8
9
10
11
12
13
14
"'
"'c:
Q)
15
Contributions and grants (Part VI II, line 1h) . . . . . . .. . . ...... . . ... . . .. . . . ' . . . . . . . . . . ..
Program service revenue (Part VII I, line 2y)... . ................... . . . . . . . . . . ... .....
Investment income (Part VIII , column (A), lines 3, 4, and 7d). .. . . . . . . . . . . . . . . . . . . . . . .
Other revenue (Part VIII, col umn (A), lines 5, 6d, Be , 9c, 1Oc, and 11e) ........ . . . ....
Total revenue - add lines 8 through 11 (must eq ual Part VIII, column (A), line 12) ...
Grants and sim1lar amounts paid (Part IX, column (A), lines
1-3) . .. . . ... . . . . .
Q)
'
11a-1 1d,
"CD
~,
Zu.
1,235,967.
26 9,546.
1,448,168.
95,739.
243 ,62 3 .
1,47 9,590 .
64 , 076 .
1
11f-24e). . . . . . . . . . . . . . . .. . ... ..
17
Other expenses (Pa rt IX, column (A), lines
18
19
Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ... . . . . . . . .
20
21
Total assets (Part X, line 16) . . . . . . . . . . .. . . ... . .... . ..... .. . . . . . ... . . .. . . . ... . .
. . . . . . . . . . ..
Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . ...
22
Net assets or fund balances. Subtract line 21
Revenue less expenses. Subtract line
18 from
line
12 .. . . . . . . . . . . . . . . . . . . . . . ·· ··· · ..
(5 o
~..,
1,178,622 .
. .. ..
Benefits paid to or for members (Part IX, column (A), line 4) .... . . ........... ... . .. ..
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5 -10). ...
b Total fundraisi ng expenses (Part IX, co lumn (D) , line 25) ...
End of Year
Beginning of Current Year
!g
"~
822,981.
694,703.
1,594.
24,388 .
1,543,666.
'
0..
<>.!!
Current Year
896,251 .
624,812.
1,476.
21,368 .
1,543,907.
16a Professional fundrais1ng fees (Pa rt IX, column (A), line 11 e) ... . . . . . . . . ... . . . . . . . ' . '
><
w
I
' 2013
I Summary
Briefly describe the orga nization's mi ssion or most significant activities: ~QY~QVPES~I~~~~~-~E~Y~~~fi1' __ __
l=~L_I.fQIS.Nl~ _S]'~T_E_ Q.tii.YEIS.Sli~- E~.SNQ .fQIS.l=Q~L.&:~E- .SIU..P.&:NT_S.L _F_Al=Q.~T.¥ ,_ _S]'~F_f_ ~@_L_Q_Ct.-1 _
I
Ql
Ql
c Above
IX I501(c)(3)
N/ A
Form of organozat1on:
I Part
Same As
6/3 0
D Employer Identification Number
Termonated
rAmended return
f'-- Applocat1on pendong F Name and address of pnncopal otfocer:
I
Open to Public
Inspection
... The organ1zat10n may have to use a copy of th1s return to satisfy state reportmg requ1rements.
A For the 2012 calendar year, or tax year beginning
7 / 01
c
B Check of applicable:
_ Address change
FRESNO STATE PROGRAMS FOR
1545-0047
2012
Under section 501(c), 527, or 4947(aX1) of the Internal Revenue Code
(except black lung benefit trust or private foundation)
~~~~~~7'~~~~~~~\:'r~7z~ry
No.
'
'
'
719,422.
95,802 .
623 620 .
'
.. ....
from line 20 . . . . .. . . . . .. .. . . . . . . . . . . . . .
905,917 .
218,221.
687,696 .
I Part II I Siqnature Block
Under penalt1es of pequry, I declare that I have examoned thos return. 1ncludong accompanyong schedules and statements, and to the best of my knowledge and belief, ot os true. correct. and
complete. Declaration of preparer (other than otfocer) os based on all onformatoon of whoch preparer has any knowledge.
Sign
Here
~
~
Sognature of offrcer
Date
DEBBIE ADISHIAN-ASTONE
CFO /TREASURER
Type or prrnt name and totle.
Prrnt!Type preparer's name
Paid
Pre parer Form's name
Use Only Form's address ... 677 Scott Avenue
Check
osa, CPA, CFE
PTIN
P0 01969 12
Form's EIN ... 77-0 203007
~~~~~~~----------------------------------~--------~~~~---------
Clovis, CA 936 12
May the IRS discuss this return with the preparer shown above? (see instructions). . .
BAA For Paperwork Reduction Act Notice, see the separate instructions.
Phone no.
TEEAO113L
12118112
(559)
i"orm 990 (2012)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
IPart Ill I Statement of Program Service Accomplishments
Page 2
0
Check if Schedule 0 contains a response to any question in this Part Ill. ..... . .. . . . . . . . ... .
Briefly describe the organ ization's m ission:
JQ~BQ~I~~~B~~- ~~~ -~EB~~c~~~J-~A1 ~~0B~~- ~~AJ~ ~B~~EB~DYLYB~~N9_~0B_~01~~G~ - -- ­
~IU~~~~~ -~A~Q~TJ L 3J~Fy_ ~N~- ~~c~~~9~~UB~~~~~M~~~~ - -------- --- - ------- - - - - 2
D1d the organization undertake any significant program serv1ces during the year wh1ch were not listed on the pnor
Form 990 or 990-EZ? ......... .. .. . . . . . ............... ......... .... . .... ... . ..... . . . . . . . . ..... . ... . . ....... .
If 'Yes,' describe these new services on Schedule 0 .
3 Did the organization cease conducting, or make significant changes in how it conducts, any program services?. . ...
0
0
Yes
[Ej
No
Yes
[Ej
No
If 'Yes,' describe these changes on Schedule 0.
4
Descri be the organization 's program service accomplishments for each of its three largest program services, as measured by expe nses.
Section 501(c)(3) and 501 (c)(4) organizations and sect1on 4947(a)(1 ) trusts are required to report the amount of grants and allocations to
others, the total expenses, and revenue , if any, for each program service reported .
4a (Code:
1,367,90 5.
)(Expenses $
includinggrantsof $
)(Revenue
$
457 , 063. )
fg~VJ QE~_ Q~~~~~-~EB~~~~J9 _~~-~TQQ~NJ _~~~~~~59 _~~~~~~~U~~~T~ -~H9_~R~ _~A~~T~ _
TO -----ATTAI N THEIR
EDUCATIONAL
GOALS----BY PROVI
DING APPROPRIATE
THE IR YOUNG
------------ ----------- - -- -- - -CARE
- - --FOR
-- -------------CHILDREN IN A CONVENIENT AND AFFORDABLE EDUCATIONAL SETTING.
4 b (Code:
4 c (Code:
- -- - - - -
-------
) (Expenses $
) (Expenses $
-------------
- -------------
including grants o f $
including grants of
4 d Other program services . (Describe in Schedule 0 .)
(Expenses
$
including grants of
4e Total program service expenses >
BAA
$
$
) (Revenue
$
------------- ) (Revenue
$
- -- - - -- - - - - - -
-------------
--------------
) (Revenue $
1, 367 , 905 .
TEEA0102L
08/0811 2
Form 990 (2012)
form 990 (2012)
77-04 43 565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Schedules
IPart IV IChecklist of Required
Page 3
Yes
No
Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes, ' complete
1
Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Is the organ1zation required to complete Schedule B, Schedule of Contributors (see instructions)?. . . . . . . . . . . . . . . . . . . . . .
3
Did the organization engage in direct or mdirect polil1ca\ campa1gn activit1es on behalf of or in oppos1l10n to cand1dates
for public office? If 'Yes, ' complete Schedule C, Part I .......... . . . .. . . ... . . . . . . . . . . . .... . . ....... .
. .. .. .. .. .. .. .
4
Section 501 (cX3) organizations
D1d the organization engage 1n lobbymg activities, or have a sect1on 501 (h) election
in effect during the tax year? If 'Yes, · complete Schedule C. Part II. ................................................ . .
5
Is the organization a section 501 (c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or simi lar amounts as defined in Revenue Procedure 98· 19? If 'Yes,' complete Schedule C, Part Ill. . .
6
D1d the organization maintain any donor adv1sed funds or any Similar funds or accounts for wh1ch donors have the nght
to prov1de adv1ce on the dlslnbul1on or mvestment of amounts 1n such funds or accounts? If 'Yes,' complete Schedule 0,
7
8
1
X
2
X
1--+--+---
f---+--+- 3
X
4
X
f---l---1--1---t---+-- 5
X
1---t--- + - - -
Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
X
Did the organ1zation rece1ve or hold a conservat1on easement, 1nclud1ng easements to preserve open space, the
environment , historic land areas or historic structures? If 'Yes, ' complete Schedule 0, Part IL ... .. ... ........... . . .
7
X
complete Schedule 0 , Part Ill . .... . ...... ...... ....... ........ ....... ......... ... ....... ... . ..... ........... .... . .
8
X
Did the organization report an amount in Part X, line 21 , for escrow or custodial account liability; serve as a custod1an
for amounts not listed 1n Part X; or prov1de cred1l counseling, debt management cred1l repair, or debt negotiation
services? If 'Yes, · complete Schedule 0 , Part IV .. . .. .......... ..... . . ........ ...... . . .......... .... . ... ... . ... .
9
X
10
X
Did the organization ma intain collections of works of art, historica l treasures, or other similar assets? If 'Yes, '
9
10
Did the organization, directly or through a related organizallon, hold assets in temporarily restricted endowments ,
perman ent en dowments, or quasi -endowments? If 'Yes ,' complete Schedule 0, Part V . . ........ . .. . ..................
11
'
If the organization's answer to any of the follow1ng questions IS 'Yes', then complete Schedule D, Parts VI , VII, VIII , IX,
or X as applicable.
I
a D1d the orgamzat1on report an amount for land , buildings and equipment in Part X, line 1O? If 'Yes,' complete Schedule
0, Part Vl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.. .. .
. . . . . . . . . . . . . . . . . . . . . . . . . 11 a
X
b Did the organization report an amount for Investments - other secunties 1n Part X, line 12 that is 5% or more of 1ls total
assets reported in Part X , line 16? If 'Yes,' complete Schedule 0, Part VII ......... . ................. . ............ . . . . l-1
_1_b
- +---+--Xc D1d the organization report an amount for Investments- program related in Part X, line 13 lhal1s 5% or more of 1ls total
assets reported in Part X, li ne 16? If 'Yes,' complete Schedule 0 , Part Vlll . . . . .. . . . ................... . .......... ... .
c
X
d Did the organization report an amount for other assets in Part X, \me 15 that is 5% or more of its total assets reported
in Part X, line 16? If 'Yes,' complete Schedule 0, Part IX..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 d
X
11 e
X
e Did the .organization report an amount for other liabilities in Part X , line 25? If 'Yes,· complete Schedule 0 , Part X ..... .
f Did the organization's separate or consolidated f1nancia\ statements for the tax year 1nclude a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule 0, Part X... .
11
1--+--+---
f---+--+-11 f
X
. . . . . . . . . . . . . . . . . . 12a
X
12a Did the organization obta in separate, independent aud1led financial statements for the tax year? If 'Yes.' complete
Schedule 0 , Parts XI, and XII.. . . .... ........... .. ........
........... ......... .
b Was the organization 1ncluded 1n consolidated , Independent aud1led financ1al statements for the tax year? If 'Yes,' and
if the organization answered 'No ' to line 12a, then completing Schedule 0 , Parts XI and XII is optional ................
12b
Is the organization a school described in section 170(b)(1 )(A)(ii)? If 'Yes, ' complete Schedule E . . . . . . . . . . . . . . . . . . . . .
13
X
14a
X
business, mvestment, and program serv1ce acl1v111es outside the Un1ted States, or aggregate fore1gn Investments valued
at $100 ,000 or more? If 'Yes, ' complete Schedule F. Parts I and IV ...... ....... ...... .......... ........... ...... ....
14b
X
Did the organ ization report on Part IX, column (A) , l1ne 3 , more than $5 ,000 of grants or assistance to any orga nization
or entity located outside the United States? If 'Yes,' complete Schedule F, Parts II and I V ....... ..... . . .......... ... . .
15
X
Did the organization report on Part IX, column (A), line 3, more than $5 ,000 of aggregate grants or assistance to
individuals located outside the United States? If 'Yes ,' complete Schedule F, Parts Ill and IV .. . ...... ....... ..........
16
X
17
X
Did the organization report more than $15,000 total of fundrais1ng event gross income and contributions on Part VIII,
lines 1c and 8a? If 'Yes,' complete Schedule G, Part II .. . ... ............. ....... . . . . ... ....... . .... . .......... . . .. ..
18
X
Did the organ1zation report more than $15,000 of gross 1ncome from gam1ng act1v1t1es on Part VIII, line 9a? If 'Yes,'
complete Schedule G, Part Ill................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
X
20 a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H ................ . ...........
20
X
13
14a Did the organization mainta in an office , employees, or agents outs1de o f the United States? .. . .
X
b Did the organ1zation have aggregate revenues or expenses of more than $10,000 from grantmakmg, fundra1s1ng ,
15
16
17
D1d the organ1zation report a total of more than $15 ,000 of expenses for profess1onal fundra1s1ng serv1ces on Part IX,
column (A), lines 6 and 11e? If 'Yes,' complete Schedule G, Part I (see instructions) .......................... . . ' ....
18
19
f---+--+--
b If 'Yes' to line 20a, did the organization attach a copy of its aud1ted financial statements to this return?. . . . . . . . . . . . . . . . . 2 0 b
BAA
TEEA0103L
12113112
Form 990 (20 12)
l'=orm 990 (2012)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Schedules (continued)
77-0443565
Page 4
I Part IV IChecklist of ReQuired
Yes
21
Did the organtzation report more than $5,000 of grants and other asstslance to governments and organtzations in the
United States on Part IX, column (A) , line 1? If 'Yes, ' complete Schedule I, Parts I and II............. . . . . . . . . . . . . . . . . .
22
Did the organtzation report more than $5 ,000 of grants and other asststance to tndtvtduals in the Untied Stales on Part
IX, col umn (A) , line 2? If 'Yes, ' complete Schedule I, Parts I and Ill.. ......... . . ... . . . . ...... ................... . . .. .
21
X
1--t---t--
X
22
Did the organization answer 'Yes' to Part VII, Seclton A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees , key employees, and highest compensated employees? If 'Yes ,' complete
Schedule J .
.. .. ... .... .. .. .......... .. .. .. .. .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
23
No
X
24a Did the organtzalton have a tax-exempt bond tssue wtth an outstandtng principal amount of more than $100,000 as of
~~~~F~t~aSc~~~~~~~arif ~~~. ~;tt;~~~sised
after Decem.b er 3.1.' 2002? If 'Yes:' ans.wer lines .2 4b throu~h .24<J .and. . . . . .
b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception'... ...... .........
c Dtd the organtzation mainta tn an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds?.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Did the organization act as an 'on behalf of' issuer for bonds outstand ing at any time during the year?. . . . . . . . . . . . . . . . . .
25a Section 501(cX3) and 501(cX4) organizations. Did the organization engage in an excess benefit transaction with a
disqualified person during the year' If 'Yes,' complete Schedule L, Part I. ... .......
......... .... .. .
28
24c
1--+--+--24d
l--t--+--
X
25b
X
26
X
Dtd the organization provide a grant or other assistance to an offtcer, director, trustee, key employee , substantial
contributor or employee thereof, a grant selectton committee member , or to a 35% controlled enttty or family member
of any of these persons? If 'Yes,' complete Schedule L, Part Ill ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
X
Was a loan to or by a current or former offtcer, dtrector, trustee, key employee, htghest compensated employee, or
disquali fied person outstand ing as o f the end of the organization's tax year? If 'Yes, ' complete Schedule L, Part II. . . .
27
X
25a
b Is the organtzation aware that it engaged tn an excess beneftt transaction with a dtsqualified person tn a prior year, and
that the transaction has not been reported on any of the organtzation's prtor Forms 990 or 990-EZ? If 'Yes,' complete
Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
a
24
24b
1--:--:-t--+--
Was the organtzatton a party to a business transactton wtth one of the following parttes (see Schedule L, Part IV
instructions for app licable filing thresholds, conditions, and exceptions):
a A current or former officer , director, trustee, or key employee' If 'Yes,' complete Schedule L, Part IV .... . . .. .... . .. .
28a
X
b A family member of a current or former officer, dtrector, trustee, or key employee? If 'Yes,' complete
Schedule L, Part IV . .......... . . . ............ .... ........... ...... ...................... . .
28b
X
c An enttty of whtch a current or former officer, dtrector, trustee, or key employee (or a family member thereof) was an
officer, director, trustee, or direct or indirect owner? If 'Yes, ' complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28c
X
29
Did the organization receive more than $25 ,000 in non-cash contributions? If 'Yes, ' complete Schedule M . ... . .. . ......
29
X
30
Did the organization receive contnbutions of art, htstorical treasures, or other similar assets, or qua lified conservation
contributions? If 'Yes ,' complete Schedule M. ......... ....... . ... . ............... ... ........... ........ ... ......... .
30
31
Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I . . . . . . .
X
X
32
Did the organizatton sell, exchange, dispose of, or transfer more than 25% of tis net assets? If 'Yes,' complete
Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.. ... .....
. . . . . . . . . . . . . . . . . . 32
33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sec! tons
301 .7701 ·2 and 301. 7701 -3? If 'Yes, ' complete Schedule R, Part I... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,· complete Schedule R, Parts II, Ill, IV,
and V, line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b If 'Yes' to line 35a , did the organization receive any payment from or engage in any transaction with a controlled
enttty within the meaning of section 512(b)(13)? If 'Yes, ' complete ScheduleR, Part V, line 2..................... . ....
37
38
-
X
X
33
. . . . . . 34
35a Did the organization have a contro lled entity within the meaning o f section 512(b)(13)? ........ . ....... . . ......... . . .. .
36
31
1--t---t-
X
X
35a
1--t- - - t -35b
1--t---t--
Section 501 ~X3) organizations. Did the organization make any transfers to an exempt non -charitable related
organization. If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36
X
Did the organtzation conduct more than 5% of tis acltvities through an entity that ts not a related organization and that is
treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI. ......... ..... ... .. .
37
X
Did the organtzatton complete Schedule 0 and provtde explanaltons tn Schedule 0 for Part VI, ltnes 11 b and 19?
Note. All Form 990 filers are required to complete Schedule 0 ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
BAA
X
Form 990 (2012)
TEEA0104L
08/08112
f'orm 99C (201 2)
77 - 044 3565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
rPart v IStatements Regarding Other IRS Filings and Tax Compliance
Check if Schedule 0 contains a response to any question in this Part V .
Page 5
·············· ············· ... .................... n
1 a Enter the number reported in Box 3 of Form 1096. Enter -0· 1f not applicable.
·.... I
b Enter the number of Forms W-2G included in line 1a. Enter -0· if not app licable......... .
Yes
0
c Did the organization comply with backup w1lhhold1ng rules for reportable payments to vendors and reportable gaming
(gambli ng) winnings to prize winners?...................................... . ... . . . ................. . . . . . . . . . . . . . .
2 a Enter the number of emp loyees reported on Form W-3, Transmittal of Wage and Tax Stale·!
ments, filed for the calendar year ending with or within the year covered by this return . . . .
2a
I
I
No
2
1al
1b
1c
X
44
b If at least one is reported on line 2a , did the organization file al l requ1 red federal employment tax returns?. . . . . . . . . . . . . .
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instruct1ons)
3 a Did the organ ization have unrelated business gross income of $1,000 or more during the year? . . ........ . . . ......... .
b If 'Yes' has it fi led a Form 990-T for this year? If 'No,' provide an explanation in Schedule 0 . . . .. . ... .... .. ..... ... . .. .
2b
1---+--+ - -3a
3b
1---+-- + - -4a At any time dunng the calendar year, did the organ1zat1on have an mterest 1n, or a signature or other authority over, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . ...... . 4a
1---t---1--b If 'Yes,' enter the name of the foreign country: ..
See instructions for filing requirements for Form TO F 90-22.1, Report of Foreign Bank and Financial Accounts.
5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?.. . . . . . . . . . . . . . . . . . Sa
b Did any taxable party notify the organization that it was or is a party to a proh ibited tax shelter transaction? ..... ....... 1-5
=-:bt---t-.......-1---t---1--c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T? .. . ........ . . . . . . .... . .. .... .. ...... .. ...... .... . .. ...
5c
f-----+--t---
6 a Does the organization have an nual gross receipts that are normally greater than $100,000, and did the organization
sol icit any contributions that were not tax deductible as charitable contributions? .. . . .... ............ . .......... . ..... .
b If 'Yes,' did the organ1zat1on mclude with every soi1C1tat1on an express statement that such contributions or g1fts were
not tax deductible? .................................... . ............................................... .. ......... .
7
Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and
services provided to the payor? ....... . . ..... . . . . . . ........ ... . .......... ............... .... . . .. . . .
b If 'Yes,' did the organization notify the donor of the value of the goods or se rvices provided? . .. ..... .
.. .. .
c Did the organization sell, exchange, or otherwise d1spose of tangible personal property for which it was reqUired to file
6a
f--+--t--6b
f--t--+- - :
7a
7b
f-----+--+-- -
~~~:s~~~n d~~~t~· ;~~ -~~~~~~ -~f· F~-r~~ '828~-fil·~~ -~~;i~~- ;~~ ·;~~; :::::: .......... :::::::::. j.·; ~( ....... ... .... ...... 1-- c+---t--2
d
7
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ...... . ...
f Did the organization, duri ng the year, pay premiums, directly or indirectly, on a personal benefit contract? . . . . . . . . . . . . .
g If the organization rece1ved a contribution of quahf1ed mtellectual property, d1d the organ1zation fi le Form 8899
as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7e
f----t--t---.-.--
7f
1--- +-- +--7g
1----"t---1-- -
h If the organization received a contribution of cars, boats , airp lanes, or other vehicles, did the organization file a
Form 1098-C?.. .. . . ... . ... .
....... .. .. .. .
. .. .. .... .. .. .. .. .. .. .... .. .. .. ..
. . ... .. .. .
7h
8 Sponsoring o rganizations maintaining donor advi sed funds and section 509(aX3) s upporting organizations. Did the
supporting organization, or a donor advised fund maintained by a sponsoring organization , have excess business
holdings at any time during the year?................... . ........................................... . .. ... ......... .
9
Sponsoring organizations maintaining donor advi sed funds.
a Did the organization make any taxable distnbutions under section 4966?. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the organization make a distribution to a donor, donor advisor , or related person? . .... ... ...... . . . . . ... . . . . . ..... .
10
Section 501(cX7) organizations. Enter:
a Initiation fees and capi tal contributions included on Part VIII , line 12 ............ .. . . .... .
b Gross receipts, included on Form 990, Part VI II, line 12, for public use of club facilities ....
11
Section 501(cX1 2) o rganizations. Enter:
a Gross income from members or shareholders .......... . . . . . .................... . ...... .
b Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them.) ............ ... ............... . . . .. . . . . . . .
8
f--+--+---:
9a
l---t -- -l--9b
f - - t --+- -.
Ir---~-------~
10a l
10 b
~-~-------~
11 a
11 b
~~~~~-----~
12 a Section 4947(aX1) non . exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 ?. . . . . . . . . . . . . 12 a
b If 'Yes,' enter the amount of tax -exempt interest received or accrued during the year ..... . 12 b l
1---+--+---.
I
13 Section 501(cX29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified hea lth plans in more than one state? .... . ................. . .... . .... . .. . 13a
Note. See the instructions for additiona l information the organization must report on Schedule 0 .
b Enter the amount of reserves the organization is required to maintain by the states in
which the organization is licensed to issue qualif1ed health plans . . . . . . . . . . . . . . . . . . . . . . . . .
I
1 3 bt1
~I
r---~--------~
c Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 c
~-~--------+-~-~~--~
14a Did the organization rece ive any payments for indoor tanni ng services during the tax year?........ . . . . . . . . . . . . . . . . . . 14a
X
b If 'Yes,' has it fi led a Form 720 to report these payments? If 'No,' provide an explanation in Schedule 0. . . . . .. . .. . ....
BAA
TEEA0105L
08/0811 2
14b
Form 990 (2012)
F"orm 9912 (2012)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 -04 43565
Page 6
IPart VI IGovernance, Management and Disclosure For each 'Yes' response to lines 2 through 7b below, and for
a 'No ' response to line Ba, Bb, or lOb below, describe the circumstances, processes, or changes in
Schedule 0 . See instructions.
Chec k if Schedu le 0 contains a response to any quest1on in this Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[X]
Section A. Governing Body and Management
Yes
1 a Enter the number of voting members of the governing body at the end of the tax year .....
If there are material differences in voting rights among members
of the governing body, or if the governing body delegated broad
authority to an executive committee or similar committee, explain in Schedule 0.
1a
9
b Enter the number of votmg members included in line 1a, above, who are independent. ... .
1b
5
2
D1d any officer, d1rector, trustee, or key employee have a family relal1onsh1p or a busmess relat1onsh1p w1th any other
officer, director, trustee or key employee? ... .. ................... ........ . . . . . ... . .................... . . .
3
4
D1d the organization delegate control over management dut1es customarily performed by or under the d1rect supervision
of officers , directors or trustees, or key em ployees to a management company or o ther person? .See . .Sch . .0. ...
Did the orga nization make any significant changes to its governing documents
5
Did the organization become aware during the year of a significant diversion of the organization's assets? ..............
6
Did the organization have members or stockholders? ........................ .
. ' ' ' ...
'.'
..
since the prior Form 990 was filed?..................................... .. ..........................................
7 a D1d the organ1zation have members, stockholders, or other persons who had the power to elect or appomt one or more
members of the governing body?. . . . . . . . . . . . . . . .
... ......... .. ..
. . .......................... . .. .
b Are any governance decisions of the organ ization reserved to (or subject to approval by) members,
stockholders, or other persons other than the governing body? ....... ..... . . ........ . ... .. .................... ... . .. .
8
X
2
3
No
X
4
X
t--5---1t-----11---::X~
1---:6-+-+-::-::
x7a
X
t---t---1---7b
X
t---t---1----
D1d the organ1zallon contemporaneously document the meetings held or wntten act1ons undertaken dunng the year by
the following:
a The governin g body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8a
X
b Each committee with authority to act on behalf of the governi ng body? ........ . .................................. . .. . t -8-b+---:X:-:-t- f---f---1---9 Is there any off1cer, d1rector or trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's m aili ng address? If 'Yes,' provide the names and addresses in Schedule 0... ............. ....... ......
9
X
Section B. Policies (This Section B requests information about policies not required bv the Internal Revenue Code.
Yes
10 a Did the organ1zat1on have local chapters , branches, or affiliates? ....... .. . ....................................... . . . .
b If 'Yes,' did the orgamzat10n have written policies and procedures governmg the act1vit1es of such chapters, affiliates, and branches to ensure the1r
operatiOns are consistent w1th the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 a Has the orgamzation prov1ded a complete copy of th1s Form 9:KJ to all members of its governmg body before filing the form? . . . . . . . . . . . . . . . . . . . . . .
b Describe in Schedule
0
the process, if any, used by the organization to review this Form 990.
f------t--+- 10 b
f-----+--+-:-:-11 a
X
See Schedule 0
12a Did the orga nization have a written conflict of in terest policy? If 'No, ' go to line 73...... .......
12a
X
b Were officers, d1rectors or trustees, and key employees required to disclose annually interests that could give rise
to conflicts?... ................ ......... . .. ......... ............. ....... ............... . . ..... . ... ...... ... . ... ....
12b
X
D1d the organization have a written whistleblower policy? .............. . .. .. . . ........ . ............. . ................
12c
13
X
X
14
X
13
14 Did the organization have a written document retention and destruction pol1cy?............. ............ ..... .........
15
No
X
10 a
D1d the process for determining compensat1on of the follow1ng persons mclude a review and approval by Independent
persons, comparability data , and contemporaneous substantiation o f the deliberation and decision?
a The organization's CEO, Executive Director, or top man agement official .....
b Other o fficers of key employees of the organization ...See .. Schedule
. .. .. .. .. .. .. .. ..... ....... .. .. .....
. 0 ........ . ....... . ....... . ..... . ...... . .. .
If 'Yes' to line 15a or 15b , describe the process in Schedule 0. (See Instructions.)
15a X
f---f--:-c-f--15 b X
f-----+--+--:
I
16a D1d the organization 1nvest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . .
.. .. .. .. .. .. .. .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 a
b If 'Yes,' did the organ1zat1on follow a wntten pol1cy or procedure requinng the organ1zation to evaluate 1ts
participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the
I--:-:""
organization's exempt sta tus with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . • . . . . 16 b
X
J
Sect1on C. Disclosure
CA
--------------- -- - ------------
17
L1st the states with which a copy of this Form 990 is required to be filed ...
18
Section 6104 requires an organization to make its Forms 1023 (or 1024 if app licable), 990, and 990-T (501(c)(3)s only) available for public
Inspection. Indicate how you make these available. Check all that apply.
D Own website
19
D Another's website
IE]
Upon request
0
Other (explain in Schedule 0)
Describe 1n Schedule 0 whether (and 1f so, how) the organ1za11on makes 1ts governing documents, conf11ct of interest policy, and financial statements ava1lable to
the public during the tax year.
See Schedule 0
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
20
.. KATE TUCKNESS 277 1 EAST SHAW AVENUE
BAA
FRESNO CA 93710 559-278-0800
TEEAO1OGL 08/08112
Form 990 (2012)
Form 99C\ (2012)
77 -044 3565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Page 7
IPart VII I Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and
Independent Contractors
Check if Schedule 0 contains a response to any quest1on in th is Part VI I .... . .. . ... ..... . . . . . . .................... . ..... . . . . 0
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1 a Complete this table for all persons required to be l1 sted. Report compensation for the calendar year end1ng w1th or withm the
organ1zat1on's tax year.
• List all of the org_anization's current officers, directors, trustees (whether individuals or organizations), regardless o f amount of
compensation . Enter ·D· in columns (D), (E), and (F) if no compen sation was paid.
• List all of the organization's current key employees, if any. See instructions for definition of 'key employee.'
• L1st the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100 ,000 from the
orgamzalion and any related organ1zat1ons.
• List all of the organization's former officers, key emp loyees , and highest compensated emp loyees who received more than $100,000
of reportable compensat1on from the organization and any related organizations.
• L1st all of the organization's former directors or trustees that received , 1n the capac1ty as a former d1rector or trustee of the
organization , more than $10,000 o f reportable compensation from the organization and any related organizations.
L1st persons 1n the follow1ng order: 1nd1v1dual trustees or d1rectors; institutional trustees; officers; key employees; h1ghest compensated
employees; and former such persons.
0
Check this box if ne1ther the orgamzat1on nor any related organization compensated any current off1cer, d1rector, or trustee.
(C)
(A)
(B)
Name and T1tle
Average
hours per
week (l1st
any hours
for related
organ•zalions
below
dotted
lone)
Pos•lion (do not check more than
one box, unless person •s both an
off1cer and a d~rector/trustee)
Q
:::>
::l
U>
~~ E=
lll~ =
0
Q~
2
0
:::;:
n·
Q
5
0
(2)
DR.
SANDRA
WITTE
5
----- - --- ----- -- - -- Chai r
40
5
_ @l~ ~N~~~9Q~~Q~~--- -- Director
0
5
- ~)_ QJi._ ~Q_LJ,~~N- IQ.R_f;~JiS9N -Vice Chair
40
(5) REV DON ROMSA
------ - ---- ----- -- -- - 5
0
Di rect or
(6) KATHIE REID
5
------- - ---- ---- - - - -Secretary
40
(7) ARTHUR MONTEJANO
------- --- ------ -- -- - - -5- 0
Director
(8) MOSES MENCHACA
5
------- ----- --- - -- -- 0
Director
(9) TAWANDA KITCHEN
---------------- --- - 5
40
Di r ector
(10) DEBBIE ADISHIAN - ASTONE
------- --- -------- --- 5
Treasurer
40
3
~
0
~
(l)
<1>I
,
~
<>
~
I>
a.
0
X
X
X
0
(F)
Est1mated
amount of other
compensat1on
from the
organ1zallon
and related
organ•zahons
<>~
X
X
.,.,
~~ 3
~vo
q
(E)
Reportable
compensation from
related o~aniZations
(W-2/1 9 -MISC)
:::>
U>
0
(1) MEHRZAD ZARRIN
----- - --- --- -- --- --Director
(1)
"0
::l
=
!C.
c
(1)
(')
;>::
(1)
'<
(D)
Reportable
compensation from
the orgamzalion
(W-211 099-MISC)
X
0.
0.
0.
106,128 .
49,715 .
0.
0.
0.
0.
107,280.
37,637.
0.
X
0
0
0
0
0.
0.
75,048.
28,37 4.
X
0.
0.
0.
X
0.
0
0.
X
0
X
X
0
0.
X
0
48,24 8.
32,836.
161,256.
62,105 .
(1 1)
--- --- - - -- -- --------- - - - (12)
------ - -- ------- -- -- -
----
(13)
---------------- - --- - ---(14)
--- --- - -------------- - - - -
BAA
TEEA0107L
12/17112
Form 990 (20 12)
Form 990 (2012)
77 - 0443565
FRESNO STATE PROGRAMS FOR CHILDREN , INC
I Part VII I Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated
(B)
(A)
Name and t1t1e
Page 8
Employees (can t)
(C)
POSi tiOn
(do not check more than one
box, unless person IS both an
off 1cer and a dlfector/trustee)
Average
hours
per
week
(llst any Q ~
hours a. :.
for
~ ~
related ~
orgamza Q ~ ~
Vl 0 £
= 3. -
c cg
-lions
~-
below
dotted
hne)
S
0
~
2
!!l-
a
(D)
(E)
(F)
Reportable
compen sa t10n from
the orgamzatlon
Reportable
co mpensahon from
E st1mated
amount of other
compensation
from the
(W-211099-MISC)
related organ1zat1ons
(W-2/1099-MISC)
orgamzat1 on
'003
and rela ted
orgamzat1ons
-
~
"
g
_Q~>-- --------- ------ - -----(16)
----- - --- -- ------- - -----(17)
----------------- - ----- --(18)
-------------------- -- -------(19)
------ ---- -- ---- - - -- -- ------- (20)
-------- - - --- - --- - ----------- (21)
---- - -- -- - -------- - - ---------J.23)- - - - - - - - - - - - - - - - - - - - - - - -
J.2~)- - - - - - - - - - - - - - - - - - - - - - - (24)
----- - - ---- ---- -- ---- ----J.2~)- - - - - - - - - - - - - - - - - - - - - - - 1 b Sub-total . ...... .
c Total from continuation sheets to Part VII, Section A . .. . . ..... ... ..... .. .. .
....
....
....
0.
0.
497,960.
210,667 .
0.
0.
d Total (add lines 1 band 1 c) .
. .. .. .. ...... .
497 ,960.
0.
210,667.
2 Total number of 1nd1v1duals (mcludmg but not lim1ted to those l1sted above) who rece1ved more than $100,000 of reportable compensat1on
from the organization .,.
0
Yes
3 Did the organ ization list any former officer, director or trustee, key employee, or highest compensated employee
on line 1a? If 'Yes,' complete Schedule J for such individual . . .. . . . . . . . . . . . . . . . . .. . ........... ... ' ......... . . . . . . . . .
4
For any individual listed on line 1a, IS the sum of reportable compensation and other compensation from
the organization and re lated organizations greater than $150,000? If 'Yes ' complete Schedule J for
such individual. .
. ' ...... . . . . ... . . . . . ' . ' .. ' .... '
' .. ' ' . ' ' ' . ' . ' . . . . . . . . . . . . . ' ' . ' . ' ..... . . .....
3
..... .. .
4
for services rendered to the organization? If 'Yes,' complete Schedule J for such person. . . . . .. . . . . . . . . . . . . . . . ... ......
5
'
No
X
J
X
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual
X
Sect1on B. Independent contractors
Complete th1s table for your f1ve h1ghest compensated Independent contractors that rece1ved more than $ 100,000 of
compensation from the organization Report compensation for the calendar year ending with or w1th1n the organization's tax year
(B)
Description of services
(A)
Name and busmess address
2 Total number of Independent contractors (including but not limited to those listed above) who received more than
$100,000 in compensation from the organization .,.
BAA
(C)
Compensation
I
0
TEEAO 1OSL 01124/1 3
Form 990 (201 2)
F orm 990 (2012)
77 - 0443565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart VIll i Statement of Revenue
Page 9
Check if Schedule 0 contai ns a response to any question in thts Part V III. . . .......... ....... .......... . . . ............... . .
(A)
Total reven ue
~~ 1 a Federated campaigns.. .... ..
<(:::>
a:o b Membership dues .... . .. . .....
~ 2:
V><
t;:a:
as
.n:i!i
c Fundraising events ...... . . . . ..
d Related organ izattons.......
1d
1e
87 810 .
734 797 .
~b
f All other contributions, gtfts, grants, and
similar amounts not incl uded above. .
1f
37 4.
:Z:z:
g Noncash contributions mcluded m Ins la -11:
- a:
1- LIJ
::>::c
t-c
8<
$
h Total. Add lines 1a·lf ..... . . . . . . . . . . . . .. .. ........ . .
::>
~
0::
Lo.l
<J
:;::
Unrelated
business
revenue
0
(D)
Revenue
excluded from tax
under sections
51 2, 513 , or 51 4
-
~
822 981.
Business Code
:z:
Lo.l
(C)
1a
1b
1c
e Government grants (contnbuttons) . ..
~v;
(B)
Related or
exempt
function
revenue
2a J1~~E.B~!_P_~ Q.U.E;~ ~S~~~M- _
b .f~N'! _f;_E~ .: _C.!:HJ.Q.Ch-R_L __
c
0::
Lo.l
<n
d
::i!
0::
e
(.!)
900099
623990
414 693.
237 640.
42 370 .
-----------------
- --- ---- ---- - - ----------------- -All other program service revenue . . . .
0
f
0..
g Total. Add lines 2a-2f........... . . . . . . . . . . . . . . . . . . . .
0::
414 693.
280 010 .
~
694 703 .
~
1 594 .
3
Investment income (including dividends, interest and
other similar amounts) .... . . . . . . . . . . . . . . . . . . . ' .....
4
5
Income from investment of tax-exempt bond proceeds .. ~
Roya lties . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . ....
(i) Real
1 594 .
~
(11) Personal
6 a Gross rents . . . . . . . . '
b LP.ss: rental expenses
c Rental mcome or (loss) ....
~
d Net rental income or (loss). . . . . . . . . . . . . . . . . . . . . . . . . .
7 a Gross amount from sales of
assets other than mventory .
(1) Secunhes
(11) Other
b Less: cost or other basts
and sales expenses .. . . . .
c Gai n or (loss) . . . .. . .
d Net gain or (loss) ... . ' ... . . . . . . . . . . . . . . ......... . . ..
Lo.l
::>
:z:
~
Lo.l
~
8 a Gross income from fundraising events
(not including . $
of contributions reported on line 1c).
0::
0::
See Part IV, line 18 ......... .
Lo.l
X:
1-
b Less : direct exp enses ...
0
.... a
. . . .... b
c Net income or (loss) from fundra ising events. ... . . .
~
9 a Gross income from gaming activities.
See Part IV, line 19 ...... ... . . . . . . . a
b Less : direct expen ses .............. b
c Net income or (loss) from gam tng activittes ...... .. ..
~
10a Gross sa les of inventory, less returns
and allowances ... . . . . . . .... .. .. . . . a
b Less : cost of goods sold. ......
b
c Net income or (loss) from sa les of inventory . .. . . . . . .
Miscellaneous Revenue
11a
b
c
Ml~C~~~AB~QU~ - ------
~
Business Code
24 388.
24 388 .
24 388.
1 543 666.
676 721.
900099
- - - - - ------- ---- -
- ----- ------- ---d A ll other revenue ............ . . . .. . .
e Total. Add lines 11 a-l l d . . . . . . .
12
BAA
Total revenue. See instructions. .. . ..
... ' . . .. . ....
. ... .. . . . . . . . . .
'
~
~
TEEAO 109L
1211711 2
42 370 .
1 594 .
Form 990 (2012)
f"orm 990 (2012)
77-0443565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart IX I Statement of Functional Expenses
Page 10
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule 0 contai ns a response to any question in this Part IX .. . . . . . . . . . . . . . . . .. . ' ... . . . .. . . . . ..
(A)
(B)
(C)
(D)
Do not include amounts reported on lines 6b,
Total expenses
Program service
Management and
Fundraising
lb, Bb, 9b, and 1Ob of Part VIII.
expenses
qeneral expenses
expenses
1 Grants and other assistance to governments
~~~t ~~~~~~a~ifns in_the _united States_. _see_.
. .. ... l J
2
Grants and other assistance to individuals in
the United States. See Part IV, line 22 ......
3
Grants and other assistance to governments,
organizations , and individuals outside the
United States. See Part IV, lines 15 and 16 ..
Benefi ts paid to or for members. ......... ...
Compensation of current officers, directors,
trustees, and key employees..... ... ........
Compensation not included above, to
disqualified persons (as defined under
section 4958(f)(1 )) and persons described
in section 4958(c)(3)(B} ...
. . . . . . . ' ... . .
4
5
6
. . ..
7
Other salaries and wages ..... . . . . . . .
8
Pension plan accruals and contnbut1ons
(include section 401 (k) and section 403(b)
employer contributions)....... ........... . ..
9
Other employee benefits.... .. ...... . . ......
10
Payroll taxes..... . . . . . . . .. ... ....... . .. . ' . '
'
0.
0.
0.
0.
0.
956 , 141 .
0.
956,141.
0.
0.
279,826 .
279,826.
Fees for services (non-em ployees):
11
a Management. ..... . . . . .. . . . . . . . . . . . . .. . . . .
b Legal. ... .... .... . . . . . . . . . .. . . . . . . .... . . . .
c Accounting .... .. . ... ... .. . . . . . . . .. ........
111,685.
111,685 .
d Lobbying . ..... . ........ ' . ' . . . . . ..........
e Professional fundraising serv1ces. See Part IV, line 17 ..
f Investment management fees . . . . .. . . . . . . .
g Other. (If lme llg amt exceeds 10% of line 25, col·
umn (A) amt, list line 11 g expenses on Sch 0) ........
... . . . . . . .
12 Advertising and promotion ....
.
13 Office expenses. ....... . . .. ... . . .. . ... . ....
14 Information technology ........ . .... .... . ...
15 Royalties .... ........... ··········· ... ... ..
16 Occupancy.... . _.............. . ...... .....
17 Travel ....... . . . . . . . . . . . . ' .. . . . . . . . . . . .. . .
18 Payments of travel or enterta inment
expenses for any federal , state , or local
public officia ls .. . . . . . . . . . . . . . . . . . ... . ....
5 229.
5 229.
2 088.
2 088 .
19 Conferences, conventions, and meetings ....
20 Interest. ... .............................. ..
21 Payments to affiliates ..... . . . . . . . . . . . . . . . . .
..
22
Depreciation , depletion, and amortization. .
23
24
Insurance...... . . . . . . . . . . . . . . ' ... '. '.
Other expenses. Itemize expenses not
covered above (List miscellaneous expenses
in line 24e. If line 24e amount exceeds 10%
of line 25, co lumn (A) amount, list line 24e
expenses on Schedule 0.) ...... . . . . . . . . . . . .
a Food
------- - - - ---- - -- -- -b ~~li~~ -------------c gt~e~~~~~~l~~ ---- - ----
d QtUlt~~ --- ----- ------
69
26
25
3
556 .
014.
581.
470.
69
26
25
3
556.
014.
581.
470.
e All other expenses. . . . . . . . . . . . . . ...........
25
Total functional expenses. Add lmes 1 through 24e. ...
26
Joint costs. Complete th is line only if
the organization reported in column (B)
joint costs from a combined educational
campa ign and fundraising solicitation.
Check here ...
if fo llowing
SOP 98·2 (ASC 958·720) ..
. .. . . . ..
1 479 59 0 .
1 367 905.
111 685 .
0.
D
BAA
'
TEEA0110L 12118112
Form 990 (2012)
f"orm 990 (2012)
77 - 0443565
FRESNO STATE PROGRAMS FOR CHILDREN, I NC
IPart X IBalance Sheet
Page 11
Check if Schedule 0 contains a response to any question in this Part X .... . . . . .... . .............. . . . . . . ' . ' . ' . . . . . . . . . . . . . .
Cash- non-interest-bearing. ... ........ ........ ··· ··· .. . .. . .... . ........ . . .
Savings and temporary cash investments . . . . . . . . . . . . . . . . .. .... . . ... . .... . . .
1
2
3
Pledges and grants receivable , net . .......... .. . . . ........................ . .
Accounts receivable , net. .... . ................... . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
4
Loans and other receivables from current and former officers, directors,
~~;tt1f~i ~?h:ctJf~o(_ees._ a_nd _highe_st co~pensated_ e_mployees_._co~p lete ..
5
s
s
E
T
s
7
Inventories for sale or use ...... .. . . .. . . . . .. . . .... . . . .. . . . .............. .
9
Prepaid expenses and deferred charges ..... . . . . . . . . .. . . . .. . ...... . . .... . ....
b Less: accumulated depreciation.
11
12
13
14
15
L
I
A
8
I
16
17
18
19
20
21
22
L
I
T
I
E
s
23
24
0
•
••
•
•
•••••••
••
••
••••
•
•
•
•
....
•
.
•
•
•
•
•
•
•
•
•
O •
•
•
•
0
•
•••
0
•
'
o
•
•
•
0
•
•
•
00•
•
o
•
•
•
O.
.
•
•
••
•
•••••• •
••
•
•
••
•
••
••••••••••••
o
•
•
•
•
O '.'.'
OO
o •••
•
'
.
•
•
oo
oo
••••
•
o•
•••••
o
o OO••
30
31
L
32
N
33
34
••
•
'
•
'o O o
O •
'
.
•
'
•••
' . '
•
O .
•
•
905 , 917 .
218,221.
20
21
I
22
23
24
95,802 .
25
26
218 , 221.
623 620 .
27
68 7,696 .
28
29
J
Cap ital stock or trust principal, or current funds ... . ' . ' . ' . . . ...... . .. ' ..........
Paid-in or capital surp lus, or land, building, or equipment fund ........... . . . . . ' .
Retained earnings, endowment, accumulated income, or other funds .
. ...
Total net assets or fund bala nces. .... . . . ' ' . ..
. .. .
Total liabilities and net assets/fund balances ..... . ..
16
17
18
19
D
•
3 210 .
l
•
o o
lOc
11
15
719 422 .
95 , 802 .
•
•
7, 7 49 .
13
14
oooo •
'
Organizations that do not follow SF AS 117 (ASC 958), check here ..
and complete lines 30 through 34.
F
•
•
8
9
12
Other assets. See Part IV, line 11 . . ............... . . . . . . ..... ' . .. .... . . .. . ...
Total assets. Add lines 1 through 15 (must eq ual line 34) . . . . . . .
..
Accounts payable and accrued expenses . . . . . . . . . .
...
. . . . . . . . . ...
Grants payable. . . . . . . . . . . . . . . . . . . . . . . . .......
.. . . . . . .. ' ..
.. . .
Deferred revenue . . ... . . .. .. . . . . . . . . . . .
.. .
Tax-exempt bond liabilities...... . . . . . . . . . . . . .
. .....
Escrow or custodial account liability. Complete Part IV of Schedule D ... . .. . . . . .
Loans and other payables to current and former officers, directors, trustees ,
key emp loyees, highest compensated employees, and disqualified persons.
Comp lete Part II of Schedule L. ... . .. . . ' ' ' ..... . ' ' . .... . . . . . . ' . . . . '. ' ' .
Secured mortgages and notes payable to unrelated thi rd parties. ..... ....
Unsecured notes and loans payable to unrelated third parties ..... .....
I
J
5, 298.
•
27
u
~
••
Organizations that follow SFAS 117 (ASC 958), check here ..
~ and complete
lines 27 through 29, and lines 33 and 34.
Unrestricted net assets . ' . . .. ..... . ' . . '
Temporarily restricted net assets ...... . .. . ... .... . .. .
Permanently restricted net assets . . . . . . . . . . . . . . . . . .
. .... . . . . . . . . . . . . ....
R
c
Intangible assets ... . . . ... . . .. . . .. . . . . . . . . . . . . . . .
4
598 , 725 .
25 , 659.
128,863.
141 ,711 .
7
Investments - publicly traded securities ..... . .. . . . . . . . . . . . .. ... . ... . .. '
Investments- other securities. See Part IV, line 11 ' ' . . .... . .. . .... . ........ ..
Investments - program- related. See Part IV, line 11. ..... . .... ... . ....... .. . . .
Total liabilities. Add lines 17 through 25 .. .. . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
A
44 656 .
41,446.
lOa
lOb
. .... . . .
26
~ 28
~ 29
8
A
..
Other liabilities (including federal income tax , payables to related thi rd part ies,
and other liabilities not included on lines 17·24). Complete Part X of Schedule D.
E
N
D
..
2
3
6
14,752 .
25
N
E
T
A
. .
1
5
8
10 a Land, bui ldings, and equipment: cost or other basis.
Complete Part VI of Schedule D........ . . . .........
End o year
J
. ...
Loa ns and other receivables from other di squalified persons (as defined under
section 4958(f)(1 )) , persons described in section 4958(c)(3)(B), and contributing
employers and sponsoring organrzations of sectron 501 (c)(9) voluntarS employees'
beneficiary organizations (see instructions). Comp lete Part II of chedule L ..
Notes and loans receiva ble, net . . . .......... . . . . . . . . . . . . . . . . . ........... . . . . .
6
A
513 , 606.
25,575 .
57,556 .
102,635.
l -l
(B(
(A)
Beginning of year
•O O•
.. . . ···· ·· ·
..... .... ........
30
31
32
623 620 . 33
719,422. 34
687,6 96.
905, 917 .
Form 990 (2012)
BAA
TEEA0111L 01103113
'Form
990 (2012)
FRESNO STATE PROGRAMS FOR CHILDREN , INC
77 - 0443565
IPart XI IReconciliation of Net Assets
.................. ... n
Check if Schedule 0 contains a response to any question in th1s Part XI. ... ... ..... . . . .. . ... ..... . .
1
Total revenue (must equal Part VIII , col umn (A) , line 12) .. . . . . ............ .. . . . . . . . . . .. .. .
2
Total expenses (m ust equa l Part IX , col umn (A), line 25) .. . .
Page 12
1
1 54 3 66 6 .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...... . .. f--:2,--t.--=1 L...:..
4 .!.-.
7~
9 L::!._
5~
9 ~0. :. . ·
Revenue less expenses. Subtract line 2 from line 1. . . . . .
. . . . . . . . . ....... . .. . ........ . ... . . . . . ... f--3- f - -_ _ __,6:. .4:...L0
"'-'7.,6c..:....
.
Net assets or fund balances at beginning of year (must equal Pa rt X, line 33, column (A)). . . . . . . . . . . . .
4
62 3 62 0 .
3
4
5
6
7
8
Net unrealized gams (losses) on mvestments ........................................................ . .
5
Donated services and use of facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Prior period adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~~--------------8
9
Other changes in net assets or fund balances (explain in Schedule 0) ...... . .. . .. ... . .
Net assets or fund balances at end of year. Comb1ne l1nes 3 through 9 (must equal Part X, line 33 ,
co lumn (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ......... . .. . . .
10
f--1--------------9
0.
10
IPart XII I Financial Statements and Reporting
687 69 6 .
n
Check if Schedule 0 conta ins a response to any question in this Part XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Accounting method used to prepare the Form 990:
DCash
Yes
~Accrual
No
Oother
If the organization changed its method of account1ng from a prior year or checked 'Other,' explain
in Schedule 0.
2 a Were the organization's fina ncial statements compiled or reviewed by an independent accountant?. . .
. ........ .
2a
X
f - - -f--- t - lf 'Yes,' check a box below to indicate whether the financial statements for the year were compi led or reviewed on a
separate basis, consolidated basis, or both:
j
J
0
Separate basis
0 Consolidated basis
0 Both consolidated and separate basis
b Were the organization's financial statements audited by an independent accountant? ..... ................. .
If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate
basis, consolidated basis, or both:
~ Separate basis
Consolidated basis
Both conso lidated and separate basis
D
2b
X
D
c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compilation of its financial statements and selection of an independent accountant? ................ .. .... . .
If the organization changed either its oversight process or selection process during the tax year, explain
in Schedule 0.
3 a As a result of a federal award, was the organ1zat1on requ1red to undergo an aud1t or audits as set forth 1n the Single
Audit Act and OMB Circular A-133?... ............. ......... . . ................. . ................................... .
b If 'Yes,' did the organ1zation undergo the requ1red audit or audits? If the organ1zation did not undergo the required audit
or audits, ex plain why in Schedule 0 and describe any steps taken to undergo such audits . . ........ ........ ....... . .
BAA
2c
X
3a
X
f--t---+--3b
Form
TEEA0112L
08/0911 1
X
990
(20 12)
OMB No. 1545-0047
'SCHEDIJLE A
2012
Public Charity Status and Public Support
(P'orm 990 or 990-EZ)
Complete if the organ ization is a section 501(cX3) organization or a section
4947(aX1) nonexempt charitable trust.
Department of the Treasury
Internal Revenue Servrce
Open to Public
Inspection
,.. Attach to Form 990 or Form 990-EZ. ,.. See separate instructions.
IPart I I Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organ1zat1on is not a pnvate foundation because 1! 1s: (For lines 1 through 11, check on ly one box.)
~
1
2
3
4
A church, convention of churches or association of churches described 1n section 170(bX1XAXi).
A school described 1n section 170(bX1XAXii). (Attach Schedule E .)
A hosp1tal or a cooperative hospital service orga nization described in section 170(bX1XAXiii).
A medica l research organization operated in conjunction with a hospital described in section 170(bX1XAXiii). Enter the hospital's
name, city, and state:
lv1 An organization operatedfor the benet-;( Ot a coilegeorun1versity owned or operatedbya-goven1mentalunitdescr;tied in sectiOn - - - - - - .
~ 170(bX1XAXiv). (Complete Part II.)
5
8
6
7
8
0
A federal, state, or local government or governmental unit described in section 170(bX1XAXv).
An organ1zat1on that normally rece1ves a substantial part of 1ts support from a governmental un1t or from the general public descnbed
in section 170(bX1XAXvi). (Complete Part II.)
A community trust described in section 170(bX1XAXvi). (Complete Part II.)
0
unrelated business taxable 1ncome (less section 511 tax) from bus1nesses acquired by the organization after June 30, 1975. See section 509(aX2).
(Complete Part Il l.)
An organization organized and operated exclusively to test for public safety. See section 509(aX4).
DAnrelated
organtzation that normally receives: (1) more than 33·1/3% of its support from contributions, membership fees, and gross rece1pts from activ1t1es
to 1ts exempt funct1ons - subject to certain except1ons, and (2) no more than 33-1/3% of 1ts support from gross investment 1ncome and
9
10
Osupported
An organization organized and operated exclusively for the benefit of, to perform the functions of, or carry out the purposes of one or more publicly
organizations described in section 509(a)(1) or section 509(a)(2). See section 509(aX3). Check the box that describes the type of
11
supporting organization and complete lines 11 e through 11 h.
a 0Type I
e
b 0Type II
c 0
Type Ill - Functionally integrated
d 0
Type Ill -Non -functionally integrated
Dother
By checki ng this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons
than foundat1on managers and other than one or more publicly supported organizations descnbed in sect1on 509(a)(l) or
section 509(a)(2) .
~ht~~ko[~fsni~g~on rece~v~d _a w_ntt~~ d_eter~ination_ :r_o~ _the_I_Rs _that.'s.a _Type
g
1 ••
Type II_ or Typ_
e Ill _
supportin·g· ~rganizatton,_ .... . . ...... __ 0
Since August 17, 2006, has the organ1zation accepted any gift or contribution from any of the following persons?
Yes
h
(i)
A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii)
below, the governing body of the supported organization? .
. ....... .
11 g (i)
(ii)
A fa mily member of a person described in (i) above?.
11 g (ii)
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ...
Provide the following information about the supported organization(s).
(i) Name of supported
orgamzat1on
(ii)EIN
(iii) Type of organrzatron
(descnbed on lines 1·9
above or IRC section
(see instruc tions))
11 g (iii)
(iv) Is the
(v) Drd you notrfy
organ1zahon 1n
the organrzatron in
column (i) listed rn column (i) of your
your governrng
support?
document?
Yes
No
No
Yes
No
(vi) Is the
organ1zahon 1n
column (i)
organrzed rn the
U.S.?
Yes
(vii) Amount of monetary
support
No
(A)
(B)
(C)
(D)
(E)
Total
BAA For Paperwork ReductiOn Act Not1ce, see the In structions for Form 990 or 990-EZ.
TEEA0401L 08109112
Schedule A (Form 990 or 990-EZ) 2012
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 0 44 3565
IPart II ISupport Schedule for Organizations Descri bed in Sections 170(b)(1 )(A)(iv) and 170(b)(1 )(A)(vi)
Page 2
Schedule A (Form 990 or 990-EZ) 2012
(Complete only 1f you checked the box on line 5, 7, or 8 of Part I or 1f the organ1zat1on failed to qualify under Part Ill. If the
organization fails to qualify under the tests listed below, please complete Part Il l.)
s ecton
r A
P u brIC s uppo rt
Calendar year (or fiscal year
(a) 2008
(b) 2009
(c) 2010
(d) 201 1
(e) 2012
beginning in) ...
1 G1fts, grants, contributiOns, and
membership fees received. (Do not
mclude any 'unusual grants. ) ..... . . . 1,388 ,4 37 . 1, 293,972. 1,300 , 619. 1,235 ,40 6. 1, 237 , 674 .
2 Tax revenues levied for the
or~an i za t ion's benefit and
eit er paid to or expended
on its behalf. . . . . . . . . . ' .... '
3 The value of services or
faci lities furnished by a
governmental unit to the
organization without charge ...
4 Total. Add lines 1 through 3 ... 1,388,437 . 1 , 293,972 . 1,300,619. 1,235,406. 1,237,674.
5 The portion of total
contributions by each person
(other than a governmental
unit or publicly supported
organization) included on line 1
that exceeds 2% of the amount
shown on line 11 , column (f) ..
Public s upport. Subtract line 5
from line 4. . . . . . . . . . . . '.'. ' . ' .
6
(f) Total
6, 45 6, 10 8.
0.
0.
6,456 ,108.
0.
6,456,108.
S ect'ton BTtiS
oa UDDO rt
Calendar year (or fiscal year
b eg inni ng in) ...
7
Amounts from line 4........
8
Gross income from interest,
dividends, payments received
on securities loans, rents,
royalties and income from
similar sources...... . . . . . . . . . .
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
1,388,437. 1 , 293,972. 1,300,619. 1 ,235,406. 1,237,674.
5,66 4.
3,2 4 5 .
1,209.
1,47 6.
1 ,594.
(f) Total
6,456 ,108.
13,188 .
9 Net income from unrelated
business activities, whether or
not the business is regularly
carried on .... ' ...............
10 Other income. Do not include
gain or loss from the sa le of
capita l as~ts CfpQ iai£ i'J:v
Part IV.) . . ee ... i=i.r ..........
0.
24,236.
19,337.
16,286.
21,368 .
24,388 .
11 Total s upport. Add lines 7
through 10. ...................
105,615.
6,574,911 .
12 Gross receipts from related activities, etc (see instructions) .................. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. 1 12
0.
13 First five years. If the Form 990 is for the organization's first, second, th1rd, fourth, or fifth tax year as a sect1on 501 (c)(3)
organization, check this box and stop here ................ ... ................ .
Section C. Computation of Public Support Percentage
14 Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f)) .
98 . 19%
15 Public support percentage from 2011 Schedule A, Part II, line 14.. . . ..... .
98 . 09%
16 a 33-1/3% support test - 2012. If the organization did not check the box on line 13, and the line 14 is 33-1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,... ~
b 33-113% support test - 2011. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1 /3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization . . . ...... ... . ........... ..... ................... ... .,...
0
17 a 10%-facts-and-circumstances test - 201 2. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10%
or more, and if the organ ization meets the 'facts-and-circumstances' test, check this box and sto p here. Explain in Part IV how
the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ... ... .
b 10%-facts-and-circumstances test - 2011. If the organization did not check a box on line 13, 16a , 16b, or 17a, and line 15 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and sto p here. Explain in Part IV how the
organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization .......... .. .
18 Private fou ndation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions .
BAA
:a
Schedule A (Form 990 or 990 -EZ) 2012
TEEA0402L 08/09/ 12
Schedule ,li. (Form990 or990-EZ)2012
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart Ill Isupport Schedule for Organizations Described in Section 509(aX2)
77-0443565
Page 3
(Complete only 1f you checked the box on hne 9 of Part I or if the organ1zat1on failed to qualify under Part II. If the organ1zat1on falls
to qualify under the tests listed below, please comp lete Part II.)
s eCIOn
r A
P u brIC s upport
Calendar year (or fiscal yr beginning in) ...
1 Gifts, grants, contributions
and membership fees
received. (Do not include
any 'unusual grants.')........ . .
2 Gross receipts from adm1ssions, merchandise sold or
services performed, or facilities
furnished in any activity that is
related to the organization 's
tax -exempt purpose ... . . . . . . .
3 Gross receipts from activities
that are not an unrelated trade
or business under section 513 .
4 Tax revenues levied for the
organization's benefit and
either paid to or expended on
1ls behalf .. .. ...............
5 The value of services or
facilities furnished by a
governmental unit to the
organization without charge . . .
(a) 2008
(b) 2009
(c) 20 10
(d) 2011
(e) 2012
(f) Total
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
6 Total. Add lines 1 through 5..
7 a Amounts included on lines 1,
2, and 3 received from
disqualified persons . . . .... ....
b Amounts included on lines 2
and 3 received from other than
disqualified persons that
exceed the greater of $5,000 or
1% of the amount on line 13
for the year. . . . . . . . . . . . . . .
c Add lines 7a and 7b . .. . . ' . . '
8 Public support (Subtract line
7c from line 6 .) . . . . . . . . . ' . . . . .
s ect1on B TotaIS upport
Calendar year (or fiscal yr beginning in) ...
9 Amounts from line 6.. . . .. . .
10 a Gross income from interest,
dividends, payments received
on securities loans, rents,
royalties and income from
similar sources. . ' .. . . . . ' . . . . . .
b Unrelated business taxable
income (less section 511
taxes) from businesses
acquired after June 30, 1975...
c Add lines lOa and lOb.. . .. ... .
11 Net mcome from unrelated busmess
act1v1t1es not included m line lOb,
whether or not the business IS
regularly carried on .
. ....
12 Other income. Do not include
gain or loss from the sa le of
capita l assets (Explain in
Part IV.) . . . ... . . ..............
13 Total support. (Add Ins 9. 10c. 11. and 12.)
14 F1rst five years. If the Form 990 IS for the organ1zat1on's f1rst , second, th1rd , fourth, or fifth tax year as a sect1on 501 (c)(3)
organization, check this box and stop here ..................................... . .... . ............... . ..... . .. . . . .....
Section C. Com utation of Public Su
15
~
0
ort Percenta e
Public sup port percentage for 2012 (line 8, column (f) divided by line 13, column (f)) ......... .. . ... .. .. .
16 Public sup port percentage from 2011 Schedule A, Part Il l, line 15 .
%
%
Section D. Com utation of Investment Income Percenta e
17 Investment income percentage for 2012 (line 1De, column (f) divided by line 13, column (f)). .......... . . . .
~
18 Investment income percentage from 2011 Schedule A, Part Ill , line 17...... .
19 a 33-1/3% support tests - 2012. If the organization did not check the box on line 14, and line 15 is more than 33-1 /3%, and hne 17
is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publ 1cly supported organization... ... .
~
0
0
b 33-113% s upport tests - 2011. If the organization did not check a box on line 14 or line 19a, and hne 16 is more than 33-1/3% , and
line 18 is not more than 33- 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..
20 Private fo undation. If the organizaiion did not check a box on line 14, 19a, or 19b, check th1s box and see Instructi ons ..
BAA
TEEA0403L
08/09112
Schedule A (Form 990 or 990-EZ) 2012
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Page 4
Part IV I Supplemental Information. Complete this part to provide the explanations requ ired by Part II , line 10;
Part II, line 17a or 17b; and Part Ill, line 12. Also complete this part for any additional information.
(See instructions).
•Schedule ,t\(Form 990 or 990-EZ) 2012
I
BAA
Schedule A (Form 990 or 990-EZ) 2012
TEEA0404L 08110/12
2012
Schedule A , Part IV- Supplemental Information
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Page 5
77-0443565
Part II, Line 10 - Other Income
Nature and Source
MISCELLANEOUS
$
Total$
2012
2011
2010
2009
2008
24,388. $
24,388. $
21,368 . $
21,368. $
16,286. $
16,286. $
19 , 337 . -:r:-$-"""'2~4CL-'~23~6:-:-.
19,337. $
24,236 .
===================
OMB No. 1545-0047
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Servrce
Schedule of Contributors
2012
... Attach to Form 990 , Form 990-EZ, or Form 990-PF
Name of the organization
Employer identification number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
~ 501 (c)(
77-0 44 3565
_3_)
(enter number) organization
O 4947(a)(1) nonexempt charitable trust not treated as a private foundation
O 527 political organization
Form 990-PF
0 501 (c)(3) exempt private foundation
O 4947(a)(1) nonexempt charitable trust treated as a private foundation
0 501 (c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule
Note. Only a section 501 (c)(7), (8), or (1 0) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
OFor
an organization filing Form 990, 990 -EZ, or 990-PF that rece1ved, dunng the year, $5 ,000 or more (1n money or property) from any one
contributor . (Complete Parts I and II .)
Special Rules
~For a section 501 (c)(3) organization filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections
509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor , during the year, a contribution of the greater of (1) $5 ,000 or
(2) 2% of the amount on (i) Form 990, Part VII I, line 1h or (ii) Form 990 -EZ, line 1. Complete Parts I and II.
0 For
a section 501 (c)(7), (8), or (1 0) organizat1on fi ling Form 990 or 990-EZ that received from any one contributor, during the year,
total contributions of more than $1,000 for use exclusively for religious, charitable, scien tific , literary, or educational purposes, or
the prevention of cruelty to children or animals. Comp lete Parts I, II , and Ill.
0 For
a section 501 (c)(7), (8), or (1 0) organization filing Form 990 or 990-EZ that rece1ved from any one contnbutor, during the year,
contnbut1ons for use exclusively for relig1ous, chantable, etc, purposes , but these contributions d1d not total to more than $1 ,000.
If lh1s box is checked , enter here the total contnbut1ons that were received dunng the year for an exclusively relig1ous, charitable , etc ,
purpose. Do not complete any of the parts unless the General Rule applies to th1s organization because 11 rece1ved nonexclus1vely
~ $
religious , charitable, etc, contributions of $5 ,000 or more during the year.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
---------------
Caution: An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF) but it must
answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on Part I, line 2, of its Form 990-PF, to certify that it does not
meet the filing requirements of Schedule B (Form 990 , 990-EZ, or 990-PF).
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990EZ,
or 990-PF.
TEEA0701 L
11130112
Schedule 8 (Form 990, 990-EZ, or 990 -PF) (2012)
S chedule 8 (Form 990, 990-EZ, or 990-PF) (201 2)
Page
Name of organization
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart I IContributors
(a)
Number
(see Instructions) Use duplicate copies of Part I if additional space 1s needed
(b)
Name, address, and ZIP + 4
(c)
Total
contri buti ons
(b)
Name, address, and ZIP + 4
(c)
Total
contributions
2 - -CALIF
DEPT . OF EDUCATION
-- ----------- -------- - - - --------- - $ _____7_3j L 7_!}_] _:_
721 CAPI TOL MALL
--- ----------- -- - - ---- --- - - - -------- - (b)
Name, address, and ZIP + 4
--
r -- - --------- -- ---------- - - - - ----- - - --
Person
Payroll
Noncash
(c)
Total
contributions
Person
Payroll
Noncash
$
Noncash
(b)
Name, address, and ZIP + 4
(c)
Total
contributions
(d)
Type of contribution
Person
- -- - ------ -- -- - --------- -- --------- --
Payroll
$
- -- --------- -- ----------- ---- ---- -- - - - -------- - -
--- -- ----- - - -- - --------- -- ---------- -
Noncash
(c)
Total
contribution s
(d)
Type of contribution
Person
-------------- - -- - - - --- -- - - - --- -- -- - - -
Payroll
$
------- - ---
(b)
Name, address, and ZIP + 4
--
r -- - -- ------ -- --- -- -- -- - -- -- ------- ---
(c)
Total
contributi ons
(d)
Type of contribution
Person
Payroll
$
r ------------- - ---------- - ---------- -- -- ----- - - -r- ---- ------ - - - -- -- --- --- - - - - -BAA
Noncash
TEEA0702L
11130112
-
-
D
D
D
(Complete Part II if there is
a noncash contribution.)
r - - - - --------- -- - ------ - --- - - ------ --(a)
Number
D
D
D
(Complete Part II if there is
a noncash contribution.)
- -- ---------- - ----------- -- ------- - --
--
D
D
D
(Complete Part II if there is
a noncash contribution.)
r - -- - - ------ -- -- - - ------ - - - - --------- -
(b)
Name, address, and ZIP + 4
~
D
D
(d)
Type of contribution
Payroll
r- -- - - ------ - - - -- - ----- - --- - -------- -- --------- --
(a)
Number
D
D
(d)
Type of contribution
Person
--
~
(Complete Part II if there is
a noncash contribution.)
TO, CA 94244
rSACRAMEN
- --- --------- ----------- - -- ------ - -(a)
Number
(d)
Ty pe of contribution
(Comp lete Part II if there is
a noncash contribution.)
F~S~9 L S~-~~h~ - - --------------------- - -
(a)
Number
1 of Part 1
of
77 - 04435 65
1 - CALI FORNIA STATE UNIVERSITY
-- - ---- --- -- - - - -------- --- - - ---- - ---$
5241
NORTH
MAPLE
- -- -- - --- - -AVE
- ---------------------- - _____ _8_] L 8_1_Q _:_
(a)
Number
1
Employer identifi cation number
Noncas h
D
D
D
(Comp lete Part II if there is
a noncash contribution.)
Schedule 8 (Form 990, 990-EZ, or 990 -PF) (201 2)
Schedulp. 8 (Form 990, 990-EZ, or 990-PF) (201 2)
1
of Part II
Employer ide ntific atio n number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart II INoncash Property (see instructions). Use duplicate cop ies of Part
77-04435 65
II if additional space is needed.
(b)
(a) No.
from
Part I
1 to
Page
N'ame of organization
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
N/ A
-$
(a) No.
from
Part I
(b)
Description of noncash property given
-$
(a) No.
from
Part I
(b)
Description of noncash property given
--
$
(a) No.
from
Part I
(b)
Description of noncash property given
-$
(a) No.
from
Part I
(b)
Description of noncash property given
-$
(a) No.
from
Part I
(b)
Description of noncash property given
-$
BAA
Schedule 8 (Form 990, 990-EZ, or 990-PF) (201 2)
TEEA0703L
11130112
Page
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
N11me of organization
1 to
1
of Part Ill
Employer iden tification number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
.___ ____, Exclusively religious, charitable, et c, individ ual contributions to section 501 (cX7), (8) or (1 0)
organizations that total more than $1,000 for the year. Complete col umns (a) through (e) and the following line entry.
For organizations completing Part Ill , enter tota l of exclusively religious, charitable, etc,
con tributions of $1,000 or less for the year . (Enter this information once. See instructions.).
Use duplicate copies of Part Il l if additional space is needed.
(a)
No. from
Part I
(c)
Use of gift
(b)
Purpose of gi ft
.,.. $
N/ A
(d)
Description of how gift is held
N/A
-(e)
Transfe r of gift
Transferee's name, address, and ZIP+ 4
(a)
No. from
Part I
Relationship of t ransferor to transferee
(c)
Use of gift
(b)
Pur pose of gift
(d)
Descri ption of how gift is held
-(e)
Transfer of gift
Transferee's name, address, and ZIP + 4
(a)
No. from
Part I
Relationship of t ransferor to transferee
(c)
Use of gift
(b)
Purpose of gift
(d)
Description of how gift is held
-(e)
Transfer of gi ft
Transferee's name, address, and ZIP + 4
(a)
No. from
Part I
Relationship of transferor to transferee
(c)
Use of gift
(b)
Purpose of gift
(d)
Description of how gift is held
-(e)
Transfer of gift
Transferee's name, address, and ZIP + 4
Relation ship of transferor to transferee
BAA
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
TEEA0704l
11/30/12
OMB No. 1545·0047
SCHEDULED
(Form 990)
Supplemental Financial Statements
2012
~
Department of the Treasury
Internal Revenue Servrce
Name of the organization
Complete if the organization answered 'Yes,' to Form 990,
Part IV, lines 6, 7, 8, 9, 10, 11a, 11b, 11 c, 11d, 11e, 11f, 12a, or 12b.
~ Attac h to Form 990.
~ See separate instructions.
Open to Public
Inspection
Employer identification number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
!Part 1
I
77-0443565
IOrganizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if
the organization answered 'Yes' to Form 990, Part IV, line 6.
(a) Donor advised funds
1
Total number at end of year. ..... ...........
2
Aggregate contribut ions to (during year) .....
(b) Funds and other accounts
3 Aggregate grants from (during year). . . . . ... .
4
Aggregate value at end of year. . . . . . . . . ... . .
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds
are the organization's property, subject to the organization's exclusive legal control? ........ ....... ............ D Yes
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
impermissible private benefit ?. . . . . . . . . . . . . . . . . . . . . . . . . . . .
......... . .. .. .. .. .. .. .... .. ..
D Yes
D No
jPart 11 j Conservation Easements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 7.
1
Purpose(s) of conserva tion easements held by the organization (check al l that apply).
Preservation of land for public use (e.g. , recreation or education)
D Preservation of an historically important land area
§
Protection of natural habitat
Preservation of open space
2
D Preservation of a certified historic structure
Complete lines 2a through 2d 1f the organizatiOn held a qual1f1ed conservat1on contnbut1on in the form of a conservation easement on the
last day of the tax year .
Held at the End of the Tax Year
a Total number of conservation easements ........... ... . .. .
2a
b Total acreage restricted by conservation easements ....... . . ... . . . . ......... .
2b
c Number of conservation easements on a certified historic structure included in (a). ........ .
2c
d Number of conservation easements included 1n (c) acquired after 8117/06, and not on a h1stonc
2d
structure listed in the National Register .... . . ....... ........... . ........................... .
3 Number of conservation easements mod1fted , transferred, released, ex1tngu1shed, or terminated by the organ1zat1on dunng the
tax year ~
~
4
Number of states where property subject to conservation easement is located
5
Does the organization have a written policy regarding the period ic monitoring, tnspection, handling of violations,
and enforcement of the conservation easements it holds?. . . . . . . . . . .
.. .. .. .. .. .. .. .... ......
Staff and volunteer hours devoted to monitoring , inspecting, and enforcing conservation easements dunng the year
6
D Yes
~
7
Amount of expenses 1ncurred 1n monitoring, 1nspec1tng, and enforctng conservation easements dunng the year
~s
-------
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(8)(ii)? ................... ... . . .... .... ........ ... . . . . ................ ..... . . . . ...... . . D Yes
9
In Part XIII, describe how the organization reports conservation easements 1n its revenue and expense statement, and balance sheet, and
include, if app licable, the text of the footnote to the organizati on's financial statements that describes the organ ization 's accounting for
conservation easements.
IPart Ill IOrganizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered 'Yes' to Form 990, Part IV, li ne 8.
1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, h1stoncal treasures, or other similar assets held for public exhibition, educat1on, or research 1n furtherance of public serv1ce, prov1de,
in Part XII I, the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under SFAS 116 (ASC 958) , to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for publ1c exhibition, education, or research in furtherance of publ1c serv1ce, prov1de the
fo llowing amounts relating to these 1tems:
.... .. .... $
(i) Reven ues included in Form 990, Part VI II, line 1..
.. .... $
(ii) Assets included in Form 990, Part X . . . ..... . .
2
---------------
If the organization rece1ved or held works of art, h1stoncal treasures, or other s1m1lar assets for ftnanc1al gam, provide the follow1ng
amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenues included in Form 990, Part VIII , line 1. ... ............. ... . ... .............. .....• • .......... . ... . .,.. $
b Assets included in Form 990, Part X......... . . ........ . .
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
·················
TEEA3301L 09118112
.. .... $
- - -- - - -
Sched ule D (Form 990) 2012
Schedule D (Form 990) 2012
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 0443565
Page 2
!Part 111 1Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
§
Us1ng the organ1zat1on's acqu1S1!1on, accession, and other records , check any of the following that are a S1gn1f1cant use of 1ts collection
items (check all that apply):
a
b
c
Public exhibition
Scholarly research
Preservation for future generations
d
e
8
Loan or exchange programs
Other
4 Prov1de a descnp!lon of the organ1zat1on's collect1ons and explain how they further the organization's exempt purpose in
Part XII I.
5 During the year, did the organization solicit or rece1ve donations of art, h1storical treasures, or other simi lar assets
to be sold to raise funds rather than to be ma1ntained as part of the organization's collection? . . . . . . . . . . . . . .
O Yes
IPart IV IEscrow and Custodial Arrangements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 9, or
reported an amount on Form 990, Part X, line 21.
1 a Is the organization an agent, trustee, custodian , or other Intermediary for contributions or other assets not Included
on Form 990, Part X?. ........... ....... .............. ........... ............... .... ................ . ... . ....
b If 'Yes,' explain the arrangement in Part XI II and complete the following table:
0 Yes
Amount
c Beginning balance .............................. . . . .
1c
1d
d Add itions during the year ........ . ....... . ...... . . .
e Distributions during the year ..... . ... ... . . ..... . .... . .. .. . ... .
f Ending balance .
. ...... .. .. .
2 a Did the organization include an amount on Form 990, Part X, line 21? ..
1e
1f
0
. .........
b If 'Yes,' expl ain the arrangement in Part XIII. Check here if the explantion has been provided in Part XII I.
. .
Yes
. . . . . . . . . . . . . ....
.
- ~ No
!Part V I Endowment Funds. Complete if the or Janization answered 'Yes' to Form 990, Part IV, line 10.
(a) Current
(c) Two years
(b) Prior year
(d) Three years
(e) Four years
1 a Begi nning of year balance ...
b Contributions . . . . . . . . ' . .......
c Net investment earnings, gains,
and losses. . . . . . . . . ... . . .....
d Grants or scholarships....... . .
e Other expenditures for facilit1es
and programs............ . . . . .
f Administrative expenses . . . .. . .
g End of yea r balance ....... . .
2 Prov1de the est1mated percentage of the current year end balance (line 1g, column (a)) held as:
a Board designated or quas1-endowment ~
b Permanent endowment ~
c Temporarily restricted endowment
--;:;%_ _ _ __ %
~
%
The percentages in lines 2a, 2b, and 2c should eq ual 100%.
3 a Are there endowment funds not in the possess1on of the organ1za!lon that are held and adm1n1stered for the
organization by:
(i) unrelated organizations ...
Yes
No
3a(i)
(ii) re lated organizations .
b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? . .. . .. . ... . .
3a(ii)
I
3b
4 Describe in Part XI II the intended uses of the organization's endowment funds.
!Part VI I Land, Buildings, and Equipment. See Form 990, Part X, li ne 10.
Description of property
(a) Cost or other basis
(investment)
(b) Cost or other
basis (other)
(c) Accumulated
depreciation
(d) Book value
1 a Land .... .. ...... . ..... . ...... . . . ' ... .. ...
b Buildings . . . . . . . ' . . . . . . .. ' . ' . . . ' . ' .. . .....
c Leasehold improvements ....... . .. . .. . ... . .
d Equipment. .
. . . ... . . . . . . . . . . . .
e Other. . . . . . . . . . ' .... . . . . . . . . . . . . . . . . . . . . . . .
44, 656 .
BAA
..
41,446 .
Total. Add lines 1a through 1e. (Column (d) mus t equal Form 990, Part X, column (8), line IO(c).). ... . .. . . . . . . . . . . . .
3,210.
3,2 10 .
Schedule D (Form 990) 2012
TEEA3302L 06107112
Schedule D (Form 990) 2012
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart VII IInvestments -
Other Securities. See Form 990, Part X, line 12.
(b) Book va lue
(a) Description of security or category
(incl uding name of security)
(1) Financial derivatives ... . . . . . . .
. . . . . . . . . ....
(2) Closely-held equity interests ..... .... . . .. . ' . . . ' . . . '
(3) Other
- -- - -- ----- -- -- - - ----(A)
-------------------------(B)
---------- ----- - -- - ------(C)
--------------------------(D)
77-04 43565
Page 3
N/A
(c) Method of va luation: Cost or
end-of-year market value
----- --- - - ----- -- -- -- ----(E)
--------------------------(F)
------ - - ------------ - ----(G)
---------------------------(H)
----- --- - -- ---- -- --- - ----- (I)
---------------------------Total. (Column (b) must equal Form 990, Part X, column (B) /me 12.) . . ...
IPart VIll i Investments -
Program Related . See Form 990, Part X line 13.
(a) Description of investment type
(b) Book va lue
N/A
(c) Method of va luation: Cost or
end -of-year market val ue
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(1 0)
Total. (Column (b) must equal Form 990, Part X. column (8) line 13.). .
!Part IX
...
I Other Assets. See Form 990 Part X line 15.
N/A
(a) Description
(b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(1 0)
Total. (Column (b) must equal Form 990, Part X, column (B) , line 75.) . . . . . . ' . . . . . . . . .. . . .... . ... ' . . .... ..... . . ..
.
IPart X IOther Liabilities. See Form 990
...
Part X line 25.
(b) Book value
(a) Description of liability
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
...
Total. (Column (b) must equal Form 990, Part X, column (B) /me 25.) . . . . .
2 . FIN 48 (ASC 740) Footnote. In Part XIII, prov1de the text of the footnote to the organization's financial statements that reports the organization's liability for uncertam tax positiOns
under FIN 48 (ASC 740). Check here 11 the text of the footnote has been provided in Part XIII ........... . . .. .... .... See .. Part. XIII ............. . ... .... . ~
BAA
TEEA3303L 12/23112
Schedule 0 (Form 990) 20 12
Schedule- D (Form 990) 2012 FRESNO STATE PROGRAMS FOR CHILDREN , INC
77 - 0443565
LPart XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue, gains, and other support per audited financial statements ..... . . . .
1
. . . . . . . .. . . . . . . . . . . . . . .
Page 4
1,543,666 .
1
2 Amounts incl uded on line 1 but not on Form 990, Part VIII , line 12:
a Net unrealized gains on investments .... . . . . . . . ... ................ . . .....
b Donated services and use of faci lities. .. . .. . . . . ... .. .. ..... . . . ....... . ...... .
2a
2b
c Recoveries of prior year grants. . . . . . . . ' . . .. ' .. ' .. .. .
. .. ' . ' ' .. ' ... . ........
d Other (Describe in Part XIII .). ...... . ........ . ..... ... . .. .. ... ............... .
2c
2d
e Add lines 2a through 2d ...... .... . . . . .. .. . . . ... .. . .. . . . ....... . . . .. .... . ... ' . . . . . . . .. .. .. . . .. .. .... .. .
3 Subtract line 2e from line 1 ....................................... . ........... .. .... . . . . .. . ..... .. . . . . . .
4 Amounts 1ncluded on Form 990, Part VI II, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VI II, line 7b .... . . . . . . . . . .
2e
1,543,666 .
3
4a
b Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . . . '. ...... . . ......... ..... ..
4b
c Add lmes 4a and 4b ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... .... . ... . .. .. . . . .. ..
5
Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) .. . . . . . . . . . . . . . . . . . . . . . .
IPart XII I Reconciliation of Expenses per Audited
a Donated services and use of faci lities. . . . . . . . . . . . . ' .. . . . . . . . . . . . . . . . . . . . .
b Prior yea r adjustments .
. . . . . . . . .... .... . . ...... . . . . . . . ... . . . . . . . ..
c Other losses. . . . . . . . . . . . . . . . . . .
1 , 543,666 .
Financial Statements With Expenses per Return
Total expenses and losses per audited financial statements... ........... . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . .
Amounts included on line 1 but not on Form 990, Part IX, line 25:
1
2
4c
5
.. ... . ....... . ......... . . . . ..... . . . . .... .....
d Other (Describe in Part XI II.)... . .. .... .. ..... . . . .... . .. ........ . ..... .. . . ....
1 , 479,590 .
1
2a
2b
2c
2d
e Add lines 2a through 2d ........ ..... . . .... .. . ...... . . . . . . . . ......... . ........ . . . . . . . ... .. .. . .... ... . .
3 Subtract line 2e from line 1 ..... . . . . . . . . . . . . . .. . . . . .. . . . . . ... .. .. . . . . . . . . . . . . . . . . . .. . . . . . ... . .... . . . .
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII , line 7b . . ... . ........ 4a
b Other (Describe in Part XIII.)...... . . . ' . ' ' ' . ' .............. .. ...... . .. ' . ' ...
4b
c Add lines 4a and 4b .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' ... ' . ' . . . . . . . . . . ' .. . . . . . ... ' .. . .
5 Total expenses . Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . .. ... .. . . . .. . . . . . . .. . . .
2e
1,479,590 .
3
4c
1,479,590 .
5
!Part XIII I Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part Ill , lines 1a and 4; Part IV, lines 1band 2b; Part V ,
line 4; Part X , line 2; Part XI , lines 2d and 4b; and Part XI I, lines 2d and 4b. Also complete this part to provide any additional information.
Part X- FIN 48 Footnote
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) REQUIRES THE ORGANIZATION TO
DETERMINE AND ASSESS ALL MATERIAL TAX POSITIONS TAKEN I N ANY INCOME OR INFORMATION
RETURNS, I NCLUDING 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 POS I TIONS USI NG A
"MORE - LIKELY- THAN- NOT " (MLTN) THRESHOLD .
THE MLTN THRESHOLD MEANS THAT:
-A BENEFIT RELATED TO AN UNCERTAI N TAX POSITI ON MAY NOT BE RECOGNIZED IN THE
BAA
Schedule 0 (Form 990) 2012
T EEA3304L
1 1/3011 2
-:>chedUI · D (Form 990) 2012
l~art XIII
FRESNO STATE PROGRAMS FOR CHILDREN, INC
ISupplemental Information (continued)
77-0443565
Page 5
__ _P_a_rtY._: .fLN_4_!3_F~Qt!!Q.t~ {_c~~tl_n~~<!) ___________________________ __ __ _ __________ _ _
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 LIKELI HOOD THAT THE POSITION WOULD BE
SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT I N THE RELEVANT
JURISDICTION.
MANAGEMENT EVALUATED ALL MATERI AL TAX POSITIONS AS REQUIRED BY GAAP AND DETERMINED
---------------------------------------- - -- - ------ -- ----------------
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 .
BAA
TEEA3305L 06/08112
Schedule D (Form 990) 20 12
Compensation Information
OMB No. 1545-0047
For certain Officers, Directors, Trustees , Key Employees, and Highest
Compen sated Employees
2012
.,. Complete if the o rganization answered 'Yes' to Form 990, Part IV, line 23.
.,. Attac h to Form 990. .,. See separate instructions .
Open to Public
Inspection
SCHEDULE J
(Form 990)
Department of the Treasury
Internal Revenue Serv•ce
Name of the organization
FRESNO STATE PROGRAMS FOR CHILDREN
IPart IJ
Employer identificat ion number
!77-04 43565
INC
Questions Regarding Compensation
Yes
No
1 a Check the appropnate box(es) if the orgamzat1on prov1ded any of the followtng to or for a person listed 1n Form 990, Part
VII, Section A, line 1a. Complete Part Ill to provide any relevant information regarding these items.
D First-class or charter travel
DTravel for companions
D Tax indemnification and gross-up payments
D Discretionary spending account
0 Housing allowance or residence for personal use
DPayments for business use of personal residence
0 Health or social club dues or initiation fees
DPersonal services (e.g. , maid, chauffeur, chef)
b If any of the boxes on line 1a are checked, d1d the organization follow a wntten policy regarding payment or
reimbursement or provision of all of the expenses described above? If 'No,' comp lete Part Il l to explain . . . . _.. .. . . . . . . .
2
D1d the organization require substantiation prior to re1mbursing or allowing expenses incurred by all officers, directors,
trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ........ . .. .
.. . .. .. ...
3
Indicate which, 1f any, of the following the filing organ1zation used to establish the compensat1on of the organ1zat1on's
CEO/Executive Director. Check al l that apply. Do not check any boxes for methods used by a related organ1zation to
establish compensation of the CEO/Executive Director, but exp lain in Part Ill.
D Compensation committee
D Independent compensation consultant
D Form 990 of other organizations
4
1b
1----+---1---
2
f - - - t --t----:
DWritten employment contract
DCompensation survey or study
D App roval by the board or compe nsation committee
During the year, did any person listed in Form 990, Part VII , Section A, line 1a with respect to the filing organization
or a related organization:
a Rece1ve a severance payment or change-of-control payment? ................ . . . . . . . ... . .............. _... . .. . .......
4a
X
- b+--+--=X..:.__
b Participate in, or receive payment from , a supplemental nonqualified retirement plan1 . . . . . . . . . . . ..... ... ... . .. .. _ . . ... 1--4
c Participate in, or receive payment from , an equity-based compensation arrangement?.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part Ill.
1-----+---+-...::...:..4c
X
1---1--- t -----,
Only section 501(cX3) and 501(cX4) organizations must complete lines 5·9.
5 For persons listed in Form 990, Part VII, Section A , line 1a, did the organization pay or accrue any com pensation
contingent on the revenues of:
a The organization? .. . .......... .. . ............. . ......................... . .... .. _. .......... . . . . . . . . . . . . . . . . . . . . . . .
5a
X
1----+---1-...::...:..b Any related organization? ..... _. . . ..... . . . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 b
X
1----+---1--lf 'Yes' to line 5a or 5b, describe in Part Ill .
6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation
J
contingent on the net earnings of:
a The organizati on? . . .... . . . . . ........ .. ....... . ... .
6a
6b
b Any related organization? . . .................. . ....... . . _.. . .. . . . . .
X
X
If 'Yes' to line 6a or 6b , describe in Part Ill.
7
8
9
For persons listed 1n Form 990, Part VII , Section A, line 1a, did the organization provide any non -fixed
payments not described in lines 5 and 6? If 'Yes,' describe in Part Ill. ........... ... . . ... . . . . . ......... . . ... . . .. ......
Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject
to the initial contract exception descnbed in Regulations section 53.4958-4(a)(3)?
If 'Yes,' describe in Pa rt Ill. . ............... . . . .. ... .. . .. . . . ...... ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure described 1n Regulat1ons
section 53.4958-6(c)?. .. ......... . . . . . . . ... . . . . ......... . . . . . .. .. ... ... . . . .......... ... . ... . . ........ . . . ... . ... .. .
BAA For Paperwork Reduct10n Act Not1ce, see the Instr uctions for Form 990.
TEEA4101l
12/10112
f---t-
X
-t---=.::.X
f---+---+-...::..::.-
9
Schedule J (Form 990) 2012
Schedule J (Form
!Part
990) 2012
77 - 04 43565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Pa<;~e 2
1fl Offi cers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each Individual whose compensation must be reported in Schedule J, report compensation from the organizati on on row (i) and from re lated organizations , described in the instructions on
row (i1). Do not l1st any mdividuals that are not listed on Form 990, Part V II.
Note. The sum of columns (B)(i)·(iii) for each listed individual must equal the total amount of Form 990, Part VII, Sect1on A, line 1a, appl icable columns (D) and (E) amounts for that individual.
(B) Breakdown of W-2 and/or 1J99-MISC compensation
(A) Name and Title
2
(i) Base
compensation
DR . SANDRA WITTE
(i)
Chair
(ii)
DEBBIE ADISHIAN-ASTONE
(i)
Treasurer
(ii)
(i)
3
(ii)
4
(ii)
5
(ii)
6
(ii)
7
(ii)
8
(ii)
9
(ii)
10
(ii)
11
(ii)
12
(ii)
13
(ii)
14
(ii)
15
(ii)
16
(ii)
(i)
(i)
(i)
(i)
(i)
(i)
(i)
(i)
(i)
(i)
(i)
(i)
(i)
BAA
- - - - - - -0.
-
106 128 .
- - - - - - -0
-.
161 256 .
( ii) Bonus and
incentive
compensatiOn
(C) Retirement
and other
deferred
compensation
(iii) Other
reportable
compensation
I
(D) Nontaxable
benefits
------ ~ ~~------ -~-:t-- 28 :-o2~ ~-- -21~ 69~~
(E) Tota l of
[<F) Compensation
columns(B)(i)-(D)
reported as
deferred in prior
Form 990
0- - - - - - - -0.
0.
0. - - - - - - _0__,
------------ -
155 . 843 .
------ ~ ~1------ -~-:t -- 29 :-o4~ ~---33~ o6~~
0.
223. 361.
--------'--------
--------
_______ _______ _
_______ _______ _ _______ _______ _
_______ _______ _ ---------------_______ _______ _
__.
·--------
__,
·--------
__.
_..
·- -------
__.
1-------1--------
- - - - - - - _ ,_ - - - - - - -
~-------
--1-------- t--------
~--------
1--------
- - - - - - - _ ,_ - - - - - - -
~-------
--1-------- t--------
~--------
1- - - - - - - -
-
-
-
-1- -
-
-
-
-
-
-
.._ -
-
-
-
-
-
-
--1 -
-
-
-
-
-
-
1- - - - - - - -
-
-- -
-
__.- -
-
-
-
-
-
-
.......
-
·-
-
-
-
-
-"'
-
·-
-- -
-
·-
1- - - - ·- - - -
- - - - - - - - 1- - - - ·- - - - ....__--- - - - - _ _ _ , - - - - - - ·- - . . _ - - - - - - - __. -
---- -
-
-
1--------
-
1- - - - - - - -
------- _,_-------
-
-
-
-
-
-
-
-
-- -
-
-
-
-·- -
-
-
-
-
-
.._ -
-
-
-
-
-
- - ·-
-
-
-
..4-- -
-
-
--
-
·-
· -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
~-------
-1- -
-
-
-
-
-
-
-
.- -
-
-
-
-
-
_,
-
-
-
--1-------- t--------
_______ _______ _
·-------1--------
-
-
~ - ----- --
----------------
- - - - - - - - ·- - - - - - - - . . _ - - - - - - - - 1 - - - - - - - - r - - - - - - - _ _ . - - - - - - ·- TEEA4102L
12/1 1112
Schedule J (Form 990) 2012
Schedule J (Form 990) 2012
77-0443565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart Ill ISupplemental Information
Page 3
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a , 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, for
Part II. Also complete this part for any additional information.
Schedule J (Form 990) 20 12
BAA
TEEA4103L
12/ 11/ 12
SC,LIE(];ULE 0
(Form 990 or 990-EZ)
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Department of the Treasury
Internal Revenue Service
... Attach to Form 990 or 990-EZ.
Name of th e organiZatoon
OMS No. 1545-0047
2012
Open to Public
Inspection
Employer identification number
FRESNO STATE PROGRAMS FOR CHILDREN
I77 - 0443565
INC
---~R~~N~_ ~T~!~J~Q~~~fQ~f~I~Q~E~- ~JfLJ~l~!~~f~~fQR~l~J!~T~-~~Y~RJli~ ---- ---
-- _FJ.~~N_9-~SJQ~I~!!_O~L _I_!'lf :_ ~-t:iA~~G_E!1~liT_ f~E_ :!:Q J~~F~~ yg~ _RE;~OJ.Q -K~E;~I~g _F_p~~T_IQli_ JQ~ -PFC.
___F~_!'_~ ~~0!_ ~a_rt_VJ,_Li_n~] :!_I?_ -_F_o!:_~ ~~0_R~~i~~ f»~o~~S_? ____ __ ____ ______ __ _ __ _________ _ _ _
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
WILL THEN BE REVIEWED WITH THE BOARD OF DIRECTORS .
THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH
THE CONFLICT OF INTEREST POLICY THROUGH ONLINE TRAINING.
THE ONLINE TRAINING IS
- - -~_QT!_I_~Q_ ~Y~RJ- IW_9- ~E~~ ._- - - - - - - - - - - - - - - - -- - - - - -- - - -- - - - - - - -- - - - - - - - -- -
COMPENSATION FOR TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES OF THE ORGANIZATION I S
REVIEWED AND APPROVED BY THE VICE PRESIDENT FOR ADMIN AND BY THE UNIVERSITY
PRES IDENT.
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MADE
AVAILABLE TO PUBLIC UPON REQUEST.
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
TEEA4901 L
12/8112
Schedule 0 (Form 990 or 990-EZ) 2012
OMB No. 1545-0047
SCHEDULER
(Form 990)
Department of the Treasury
Internal Revenue Servtce
2012
Related Organizations and Unrelated Partnerships
... Complete if the organization answered 'Yes' to Form 990, Part IV, line 33, 34, 35, 36, or 37.
... Attach to Form 990. ... See separate instructions.
Name of the organozatlon
Employer identification number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
1
'l
Open to Public
Inspection
I 77 - 0443565
t'art I ! Identification of Disregarded Entities (Complete if the org anization answered 'Yes' to Form 990, Pa rt IV, line 33 .)
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(e)
End·of-year assets
(d)
Tota l income
(f)
Di rect controlling
entity
(1)
---------------- ------- ------------- - - ----------------------------------------- - - --- - -- ------ -- -(2)
------------- ------- -------------------- - -- - ----------------------------------------------------(3)
---- - -- - ---------- - -------- ------------------------------------ -------------------- -------------!Part II
1· .
one or more related tax -exempt organ izations during the tax year.)
(a)
Name, address, and EIN of related orga nization
(b)
Primary activity
(c)
Legal domicile (sta te
or fo reign cou ntry)
(d)
Exempt Code
section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct control ling
en tity
(g)
Sec 512(b)(13)
controlled ent1ty?
Yes
No
CALIFORNIA STATE UNIVERSITY, FRESN
__________
------------------------FRESNO, CA 93740
(1)
-- 5241 N~MAPLE - AVENUE
-- 94~~01~7 - - - - - --- -- --------
UNIVERSITY
CA
501 (C) (3)
2
N/ A
X
(2)
------------------ ---------------------------------------------------------------(3)
--- - ----- - -------------------- -- -------------------------------- - ------- - --------(4)
---------------- ------- ---------- -- -- - ------------------------- - - - ---------------BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
TEEA500 1L
12/2811 2
Schedule R (Form 990) 20 12
Sched ule R (Form
1
990) 2012 FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 04 43565
Page 2
Part 111 I Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, li ne 34
because it had one or more related organizations treated as a partnership during the tax year.)
(b)
(f)
(h)
(i)
(j)
(k)
(a)
(c)
(d)
(e)
(g)
,____
_
_J
Name, ad dress , a nd EIN of
relate d org anization
P rima ry act1vity
Legal
domicile
(state or
fore ign
country)
Direct
co ntro lling
entity
Predominant income
(related, unrelated,
excluded from tax
under sections
Share o f total
income
Sha re of
end -of. yea r
assets
51 2·514)
DisproporCode V-UBI
tionate
amount in bo x
allocations? 20 of Sched ule
K-1 (Fo rm
1065)
Yes No
Genera l or
manag1ng
partner ?
Yes
Percentage
ownership
No
(1)
---------------------------------------(2)
---------------------------
-------------(3)
------ - - - - - - ------ ---- - - ---
-------------[PirtlV] Identification of Related Organizations Taxable as a Corporation or Trust (Com plete if the organization
,____ __J
answered 'Yes' to Form 990, Part IV,
line 34 because it had one or more related organizations treated as a corporation or trust du ring the tax year.)
(i)
(b)
(c)
(d)
(f)
(g)
(h)
(e)
(a)
N ame, address , and EIN of re lated orga nization
(1)
(2)
Primary activity
Legal dom ici le
(state or foreign
country)
Direct
controlling
entity
Type of entity
(C corp, S co rp,
or trust)
Share of
total income
Share of end -ofyear assets
Percentage
ownership
Sec 512(b)(13)
controlled entity?
Yes
No
----------------------------------------------- --- ----- - - - ----------------------- - -- -
------------------------------------------(3)
BAA
---------------------------------------------------------------TEEA5002l 12/28112
Schedule R (Form 990) 201 2
Schedule R (Form 990) 2012
FRE SNO STATE PROGRAMS F OR CHI LDREN,
77 - 0443565
I NC
Pa(:Je 3
IPart VITransactions With Related Organizations (Complete if the organ ization answered 'Yes' to Form 990 , Part IV, line 34, 35b, or 36.)
Note. Complete line 1 if any entity is listed in Parts II , Ill, or IV of this schedule.
Dunng the tax year, d1d the orgamzat1on engage in any of the follow1ng transact1ons w1th one or more related organ1zat1ons l1sted
Yes l No
1n
Parts II·IV?
Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . ...... . . . . . . ............... . ................ .
Gift, grant, or capital contribution to related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..... . ..... .. ... .
Gift, grant, or capital contribution from related organization(s) ............... . ..... .. . .. ..... . . . . . .. . . . . . . ............... ....... . ...... . .... . . .. .. . ..... ........ .
Loans or loan guarantees to or for related organization(s) ......................... . .
Loans or loan guarantees by related organization(s) ........... . ..... . . ..... .. ..... . .... . . . . .. ...... . ..... . . . . . . . .. ...... . ..... . .. . . . . .
1a
Dividends from related organization(s) ... .
9 Sale of assets to related organization(s) .. .
h Purchase of assets from related organ ization(s) . .. . .
Exchange of assets with related organization(s) ........... ... . .. . .. .. .... .. . . . .. . . . .. .
Lease of facilities , equipment, or other assets to related organization(s). . . . ... .. . . ... . . .... ... . .. . ... . . . . ..... . ...... ... . .. .. ... . .. ...... . . .. . .. . ... . ..... ... . . .
1f
a
b
c
d
e
k Lease of facilities , equ1pment, or other assets from related organization(s) .......... . . . . .. . . .... .. ..... ..... .. . . . .... . ....... . . . .. ..... ... ...................... .
I Performance of services or membership or fundraising solicitations for related orga nization(s). . .. . ................. . .......... ..... ... . . . .. .. ........... . ...... . .
m Performance of services or membership or fundraising solicitations by related organization(s) . .. ......... .. .. . . . . . . . ..... .......... . . . .. .... .. .. .. . .. .. . .. . . ..... .
n Sharing of facilities , equ1pment, mailing lists, or other assets with related organization(s) . . . . ... . ...... . ...... . . . . . . . . ...... . ...... . . . . ... . .... . . . .... . ........ .
o Sharing of pa1d employees with related organization(s). ...... .
p Reimbursement paid to related organization(s) for expenses ..... .. .. ..... . . ... ......... ... . ... . . . . ........... . .... . . . ........... .......... . . ... . ... .... ... . . . . .
q Reimbursement paid by related organization(s) for expenses ....... . ...... . ...... .
r Other transfer of cash or property to related organization(s) . .
s Other transfer of cash or property from related organization(s) ..... .
2 If the answer to any of the above is 'Yes,' see the instructions for informat1on on who must complete this line, including covered relationships and transaction thresholds.
(b)
(c)
(a)
Transaction
Amount involved
Name of other organization
type (a-s)
X
X
1b
1c
X
1d
X
1e
Q
X
X
X
X
X
19
1h
1i
1j
X
X
X
X
X
1k
11
1m
1n
10
X
X
1p
lq
1r
1s
I
-::J
I
X
X
cgetermining
Method of<
amount involved
502,503 . AUDI
(1) CALIFORNI A STA TE UNIVERSITY,
FRESNO
c
(2) CALI F ORNIA STATE UNIVE RSITY,
FRESNO
p
61 ,784. AUDIT
REPORT
(3) CALIFORNIA STATE UNI VERSITY ,
FRESNO
q
134,693. !AUDIT
REPORT
T RE PORT
(4)
(5)
(6)
BAA
TEEA5003L
12/2811 2
Schedule R (Form 990) 20 12
Schedule R (Form
990) 2012
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 0443565
Pa~ e
4
! Pa~ Unrelated Organizations Taxable as a Partnership (Complete if the organ ization answered 'Yes' to Form 990, Pa rt IV, line 37.)
Prov1de the following information for each entity taxed as a partnership through which the organization cond ucted more than five percent of its activities (measured by total assets or gross
revenue) that was not a related organ ization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
..
Primary act1v1ty
(c)
Legal domicile
(state or foreign
country)
(d)
(e)
Predominant Are all partners
income
section
(related, unre501(C)(3)
lated, excluded orga n1zat1ons?
from tax under
section 512-514)1 Yes I No
(f)
(g)
Share of
total income
Share of
end-of-year
assets
I Dispropor(h)
I Code(i)V-UBI
tionate
amount in box
allocations? 20 of Schedule
(j)
General or
managing
partner?
I
(k)
Percentage
ownership
K- 1
I
Form (1065)
Yes
I
No
I
I Yes I
No
0)
- - --- ------------
00
-----------------
(3)
(4)
-------- -- -------
-~----------------
(6)
-m
---- - -----------
(8)
BAA
TEEA5004L
12/28/12
Schedule R (Form 990) 20 12
3cl'!o?dul" R (Form 990) 2012
Page 5
IPart VII I Supplemental Information
Complete th is part to provide add itional information for responses to questions on Schedule R
(see instructions) .
BAA
TEEA5005L
12128112
Schedule R (Form 990) 20 12