Fórm
990
OMB No. 1545-0047
Return of Organization Exempt From lncome Tax
Department of the Treasury
Internal Revenue Service
A
8
7/ O1
For the 2013 calendar year1 or tax year beginning
e
Check if applicable:
r-
I- Name change
I-
1
20131 and ending
lnitial return
Same As
Tax-exempt status
Website:,.
e Above
l J 501(c) (
)~
N/A
Form of organizat•on:
IPart I
l)ÇJ 501 (c)(3)
lXJ Corporation l J Trust l J
559-278-0800
G Gross rece•pts $
1,462,863.
H(a) ls this a group return lor subordinates?~ Yes
~ No
No
H(b) Are all subordinates included 7
Yes
11 'No,' allach a list. (see instruct1ons)
H(c) Group exempt1on number ~
Association
l J Other,.
IL Year of formation:
IM State of legal dom•cile: CA
1996
I Summarv
Briefly describe the organ1zation 's miss1on or most sign ifi cant activities:
1
2014
I
Employer ldentification Number
77 -0443565
l J4947(a)(l) or 1 Js21
(insert no.)
Open to Public
lnspection
E Telephone number
Terminaled
IAmended return
1.__ Application pending F Na me and address of principal officer:
I
J
K
6/30
o
FRESNO STATE PROGRAMS FOR CHILDREN, INC
2771 EAST SHAW AVE
FRESNO, CA 93710
I- Address change
2013
Under section 501(c), 527, or 4947(a)(1) of the lnternal Revenue Code (except private foundations)
,. Do not enter Social Security numbers on this form as it may be made public.
,. lnformation about Form 990 and its instructions is at www.irs.gov/form990.
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b
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10
11
12
13
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14
15
- --- - -- - -0---------------------------------------- ----- --------
Check this box ,.
if the organization discontinued its operations or d1sposed of more than 25% of its net assets.
Number of voting members of the governing body (Part VI , lin e 1a)... .... .. .... ' ' . . . . . . . . . .. ... . . ...
3
9
Number of independent voti ng members of the governing body (Pa rt VI , line 1b). .. . ... .. . . . . . . . . . . ..
4
5
Tota l number of individuals employed in calenda r year 2013 (Part V , line 2a).. . . . . . . . ... . . . . . . . .. .
5
47
Tota l number of vo lunteers (estimate if necessary) . . . . . . . . ' .
. . . . . . . . . . . . . . . .... . ... .. ... .. . . ...
6
Total unrelated business revenue from Part VIII, co lumn (C), li ne 12. .... · • · .. . . . . . . . .. . .. . . '
7a
62,741.
Net unrelated business taxable income from Form 990-T, line 34. . . . . . . .. ... ' . .. ...
7b
30,111.
Prior Year
Current Year
Contributions and grants (Part VIII , line 1h). . .. · · · ·· ... . . . .... . . .. . .. . ... . . . . ....
822,981.
773 , 545 .
Program service revenue (Part V III, line 2y).
. . . . . . . . . . . . .... . . .... . .. . . . . .. .. .
694, 703.
65 4,69 3.
lnvestment income (Part VII I, co lumn (A), lines 3, 4, and 7d).. . . . . . . ..... . .. . ... . . . .
1 ,594.
1, 333 .
Other revenue (Part VI II , column (A), lines 5, 6d, 8c, 9c , 10c, and 11 e). ' ' ' . . . ' ' ' ' ' ' ' '
24, 388 .
33,292.
Total reven ue - add lines 8 through 11 (must eq ual Part VI II, co lumn (A), line 12) .
1,543,666.
1,462,863 .
''
'''
'' '
'' '
Grants and si milar amounts paid (Part IX, column (A), lines 1-3) . ' ' ' ' . ' . ' . . .. ' .
Benefits paid to or for members (Pa rt IX, column (A), line 4). . . . . . . . . . ' . . . . . . ' .. ... .
Salaries, other compensation, employee benefits (Part IX, column (A) , lines 5-1 0). . . . .
19
Total expenses. Add lines 13-17 (must eq ual Pa rt IX, column (A), line 25) . . . ... ' . ' ..
Revenue less expenses. Subtract line 18 from line 12 . '.' . '. ' ' '. ' ' . . . . . . . . . . . . . . . ..
20
21
Total assets (Part X, line 16) .. ' ' ' . .. . . . . . . . . . . . '
Tota l liabilities (Part X, line 26)... . . . . . . . . . . . . . .
22
Net assets or fund balances. Subtract line 21 from line 20 .. . .. . . .. .. .. ..
18
oe
'ó§
1, 208,753 .
243,623 .
1,479 ,590.
64,076.
239,302 .
1 ,448,055 .
14, 808.
End of Year
Beginning of Current Year
!!g
Zu.
1,235,967 .
b Total fund raising exp enses (Pa rt IX, co lumn (0), line 25) ,.
)(
w 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-24e) .. . . . . . . . . . . . . . . . . . . . . ..
• .!!~
o
'
''
16a Professional fundraising fees (Part IX, column (A), line 11 e) ... . . . . . . . . .... . . . . . . . . . .
a.
.
:m
_
... . . . ... . . ... ........ . ...
.. ..
... . .
.. . . ....... . . . . . . . . .
905,917 .
218,221.
687,696.
' ' '
...... . . . .
789 ,197 .
86,693.
702 , 504 .
IPart 11 ISiQnature Block
Under penalties of perjury, I declare that I have exam1ned lhis return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct. and
complete. Declaration of preparer (other than officer) is based on ali 1nformation of which preparer has any knowledge.
Sign
Here
~
~
Signature of officer
Date
DEBBIE ADISHIAN-ASTONE
Treasurer
Type or print name and title.
Print!Type preparer's name
Paid
Preparer Firm's name
Use Only
PTIN
Preparer's signature
CPA, CFE
Cl ovi s, CA 93612
May the IRS discuss this return with the preparer shown above? (see instructions). .
BAA For Paperwork Reduction Act Notice1 see the separate instructions.
P0019 6912
Firm's EIN ,. 77 - 0203007
Phone no.
TEEA0113L 11/08113
(559)
Form 990 (2013)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
'IPart 111 I Statement of Program Service Accomplishments
Page 2
o
Check if Schedule O contains a response or nole lo any line 1n this Part Ili. . ..... . .. ..... .. ...... . . ...... .. . . .
Briefly describe the organ ization's mission:
JQYBQ~I~~SB!L~_Ç~~-~EBY~C~~~1-~~!~0B~~~~~AJ~~B!~EB~~l L X~~N9 _~0B_~Ob~~G~-- -­
§~U~~~~~-~A~Q~TlL~J~FX_ ~N~- ~~Cb~S9~~UB!~~~~M~~~~------------------ ------2 Did the organization undertake any significant program services during the year which were not listed on the prior
. ... ...... ..... .
Form 990 or 990-EZ?..
lf 'Yes,' describe these new services on Schedule O.
O Yes
~
No
O
~
No
3
Did the organization cease conducting, or make significa nt changes in how il cond ucts, any program se rv1ces?..
lf 'Yes,' describe these changes on Schedule O.
4
Describe the organization's program service accomp li shments for each of ils three largest program services, as measured by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations lo
others, the total expenses, and revenue, if any, for each program service reported.
Yes
1, 337,660. includmg grants of $
) (Revenue $
424,327.)
PROVIDED DAY------------------------------CARE SERVICES TO 270 STUDENT FAMILIES TO ----ASSIST----STUDENTS
ARE ------PARENTS
---------- - WHO
----) (Expenses $
4a (Cade:
TO ATTAIN THEIR EDUCATIONAL
GOALS BY PROVIDING APPROPRIATE
CARE FOR THEIR YOUNG
-------------------------------------------------------------CHILDREN IN A CONVENIENT AND AFFORDABLE EDUCATIONAL SETTING.
4b (Cade:
4 e (Cade:
-------
) (Expenses $
-------
) (Expenses $
-------------
-------------
including grants of $
including granls of $
-------------
-------------
) (Revenue
$
) (Revenue
$
- - - - -- - - -- - - -
- ------------
4 d Other program services. (Describe in Schedu le 0.)
(Expenses
$
4 e Total program service expenses ....
BAA
incl uding grants of
$
) (Reven ue $
1,337,660 .
TEEA0102l 07/02113
Form 990 (2013)
Form 990 (2013)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Schedules
77 - 0443565
Page 3
I Part IV I Checklist of Required
Yes
ls the organization described in section 501 (c)(3) or 4947(a)(1) (other tha n a private foundation)? lf 'Yes,' complete
Schedule A ........... . . . .. . . .... . . . ... . ................................................ . ... .............. . . .
1
2
ls the organization required to complete Schedule B, Schedule of eontributors (see instructions)? ...... . ....... . .. . . .. .
X
X
2
1---+-- + - --
3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates
for public office? lf 'Yes,' complete Schedule e, Part I.. . . . . .....
. . . . . . . . . . . . . . . . . . . . . . . . . . ........ .
4
5
6
7
No
3
X
Seetion 501(eX3) organizations. Did the organizatton engage in lobbying activities, or have a section 501 (h) election
in effect during the tax year? lf 'Yes,' complete Schedule e, Part 11.... . ..... . .. . ..... . . .... .. . . . . . .......... . .... .
4
X
ls 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 98-1 9? lf 'Yes,' complete Schedule e, Part Ili.
5
X
Did the organization maintain any donar advised funds or any similar funds or accounts for which donors have the right
to provide advice on the distribution or investment of amounts in such funds or accounts? lf 'Yes ,' complete Schedule O,
Part I..
. . . . . ...................... .
6
X
7
X
Did the organ1zation receive or hold a conservation easement, including easements to preserve open space, the
en vironment, historic land areas, or historic structures? lf 'Yes,' complete Schedule O, Part 11 .. . . . . . ................. . .
8 Did the organization maintain collections o f works of art, historical treasures, or other similar assets? lf 'Yes,'
complete Schedule O, Part 111.............. . . . ... . . . ......................... . ............ ... .................... . .
f---+--t--8
X
f---+--t---
9 Did the organization report an amount in Part X, li ne 21 , for escrow or custodial account liability; serve as a custodian
for amounts not listed in Part X; or provide credit counseling , debt management, credit repair, or debt negotiation
services? lf 'Yes,' complete Schedule O, Part IV ....................... .... ...... . ... . .................... . .. . ... .
9
X
1O Did the organization, directly or through a related organization , hold assets 1n temporarily restricted endowments ,
permanent endowments, or quasi-endowments? lf 'Yes, ' complete Schedule O, Part V..... . .
. ............ .. .. .
10
X
11
lf the organization's answer to any of the following questions is 'Yes' , then complete Schedule D, Parts VI, Vil , VII I, IX,
or X as applicable.
a Did
the organization report an amount for land, bu1ld1ngs and equipment in Part X, l1ne 1O? lf 'Yes,' complete Schedule
O, Part VI...... .. . ... . ...
.. ...... . .... .. .. .... .. .. .. .. .. .. .. .. .. .. .. .. .
. .... .... . .
b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total
assets reported in Part X , line 16? lf 'Yes ,' complete Schedule O, Part VIl. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
l__j
11 a
X
11 b
X
1--- +-- +-- -
e Did the organization report an amount for investments - program related in Part X, li ne 13 that is 5% or more of its total
assets reported in Part X, line 16? lf 'Yes,' complete Schedule O, Part VIII .. . . ....... .... ... .. .... ....... .......... .
11
e
X
d Did the organization report an amount for other assets 1n Part X, line 15 that 1s 5% or more of 1ts total assets reported
in Pa rt X, line 16? lf 'Yes,' complete Schedule O, Part IX....... . .......... . ............ . . . .. . ....... . . . . . ... . . . . ... .
11 d
X
f----+- -t-- e Did the organization report an amount for o ther liabilities in Part X , line 25? lf 'Yes, ' complete Schedule O, Part X . .. . . 11 e
X
f Did the organization's separate or consolidated fmancial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? lf 'Yes,' complete Schedule O, Part X ....
12 a Did the organization obtain separate, independent audited financial statements for the tax year? lf 'Yes,' complete
Schedule O, Parts XI, and XII ........ ..... ..... . .. . .. . . .... . . . . . . . . . . . . . ................. . . . . ................. . . .
11 f
1---
X
1---
+--
12a
X
if the organization answered 'No' to line 72a, then completing Schedule O, Parts XI and XII is optional . . . . . . . . . . . . . . .
12b
X
ls the organtzation a school described in section 170(b)(1 )(A)(i i)? lf 'Yes,' complete Schedule E. .
13
X
14a
X
14b
X
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
fore 1gn organ ization? lf 'Yes,' complete Schedule F, Parts 11 and IV..... ...... ......
... .. .. .. ....
. .. ..
15
X
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to
or lor foreign individua ls? lf 'Yes,' complete Schedu/e F, Parts 111 and IV...... ... . . ........... . . . . ...................
16
X
Did the organization report a total of more than $15 ,000 of expenses for professional fundrais1ng services on Part IX,
column (A), lin es 6 and 1 1e? lf 'Yes, ' complete Schedule G, Part I (see instructions) . . . . . . . . . . . . . . .
. .. ..... .....
17
X
Did the organization report more than $15,000 total of fundraising event gross mcome and contributions on Part VIII,
lines 1c and Ba? lf 'Yes, ' complete Schedule G, Part 11 . . ... . ..... . ........... .... . . ..... . ..... ... ...... .. ... . .... . .
18
X
19 Did the organization report more than $15 ,000 of gross income from gaming activities on Part VII I, line 9a? lf 'Yes,'
complete Schedule G, Part 111 .. .............. . .. . . . . . . .. . . ...... . ....... .... ........ . . ........... . . ............ . . .
19
X
2 0 a Did the organ ization operate one or more hospital facilities? lf 'Yes,' complete Schedule H.. . . . . . . . . . . . . . . . . . . . . . . . . . . 20
X
b Was the organization included in consolidated, independent audited financial statements for the tax year? lf 'Yes, ' and
13
.... ............ ..
14a Did the organization ma intain an office , employees, or agents outside of the United States? .... .
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,
business, investment, and program service activities outside the United States, or aggregate foreign investments valued
at $100,000 or more? lf 'Yes,' complete Schedule F, Parts I and IV ....... . . . . . . . . . . . .
. .... . . ... . . . .
15
16
17
18
b lf 'Yes' to line 20a, d1d the orga nization attach a copy o f its audited financ ial statements to this return? .... . . . . ... . .. .
BAA
TEEAO 103L
11108113
f---+- -+--
20b
Form 990 (2013)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
!Part IV j Checkl ist of Required Schedules (continued)
Form 990 (2013)
77-0443565
Page 4
Yes
21
22
23
No
Did the organ ization repar! more than $5,000 of grants or other assista nce lo any domestic organizations or
.. .. .. .. . .. .
government an Part IX , col umn (A), line 1? lf 'Yes,' complete Schedule I, Parts I and li. . . . . . .
21
X
Did the orga nization repar! more than $5,000 of grants or other assistance lo individuals in the United States on Part
......
IX, column (A) , line 2? lf 'Yes, ' complete Schedule I, Parts I and Ili. . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
X
Did the organization answer 'Yes' to Part VIl, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? lf 'Yes,' complete
Schedule J ....................... .. ......... .. . . .......................................................... . ... .
23
X
24a Did the organization have a tax-exempt bond issue with an outstand mg principal amount of more than $100,000 as of
the las! day of the yea r, that was issued after December 31 , 2002? lf 'Yes, ' answer lines 24b through 24d and
complete Schedule K. lf 'No, 'go to line 25a .
. .. .. .. ......
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a
X
1-2::-:4-,b+----+-b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . . . . . . ... .. . . . .
e Did the organization maintain an escrow account other than a refunding escrow at any !ime during the year to defease
any tax -exempt bonds?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Did the organization act as an 'on behalf of' issuer far bonds outstanding at any !ime during the year?. . . . . . . . . . . . . . . . .
25a Seetion 501(cX3) and 501(eX4) organizations. Did the organization engage in an excess benefit transaetion with a
disqualified persan during the year? l f 'Yes, ' complete Schedule L, Part I . . ......... . . . . . . ............. . . . . ... . . . . .
24e
1----+-----+--24d
f---t----t--25a
X
that the transaction has nat been reported on any of the organization's prior Forms 990 or 990-EZ? lf 'Yes, ' complete
Schedule L, Part I. . ... . . . ... . .. ... ....... . .. ................. . .. . ...... . . . .. . . ............ . .. . . . . .. . ... . . ... . . .
25b
X
Did the organization report any amount on Part X, line 5, 6, or 22 lor receivables from or payables lo any current or
former offlcers, directors, trustees, key employees, highest compensated employees, or disqualified persons?
lf so, complete Schedule L, Part ll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... .. ..
26
X
27
X
a A current or former officer, director, trustee , or key emp loyee? lf 'Yes,' complete Schedule L, Part IV . .. ...... . . .... .
28a
X
b A fam lly member of a current or former officer , di rector, trustee , or key employee? lf 'Yes,' complete
Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . .
. . .. . . . . . . .. ............... .... ...... ..... . . . ..... .. ........ . ...... .
28b
X
e An en!Jty of wh1ch a current or former off1cer, director, trustee, or key employee (or a family member thereof) was an
officer, director , trustee, or direct or indirect owner? lf 'Yes,' complete Schedule L, Part IV.
. . . . . . . . .. . .
28e
X
b ls the organization aware that it engaged in an excess benefit transaction with a disqualified persan in a prior year, and
26
27 Did the organization provide a gran\ or other assistance lo an officer, director, trustee , key employee, substantial
contributor or employee thereof, a gran! selection committee member, or to a 35% control led en!Jty or fam1ly member
of any of these persons? lf 'Yes,' complete Schedule L, Part 111 .. ... . . ....... . .... . . . . . . . . . . . . . . ... . . . . . . . .. . .
28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions , and exceptions):
X
29 Did the organization rece ive more than $25,000 in non -cash contributions? lf 'Yes,' complete Schedule M .. .. . ........ . 29
1---- +---- -+-- -
30
Did the orga nization receive contributions of art, historical treasures, or other sim ilar assets, or qualified conservation
contributions? l f 'Yes, ' complete Schedule M .
31
Did the organization liquidate, termi nate , or dissolve and cease operat1ons? lf 'Yes,' complete Schedule N, Part I. . . . . . .
32
Did the organization sell , exchange, dispose of, or transfer more than 25% of its net assets? lf 'Yes,' complete
. . . . ... . . . . . . . . . ... . ....... . ... . . . . . ... . . . . . . . . . . . . . ... ... . . . . . .
Schedule N, Part 11. . . . . . . . . .
32
X
33
Did the organ1za!Jon own 100% of an entity disregarded as separate tram the organization under Regulations sections
301.7701-2 and 301.7701-3? lf 'Yes, ' complete Schedule R, Part I.. . ....... . ...................................... ...
33
X
30
X
f---- +---- -+---=-=-31
X
f----t----t---
34 Was the organization related to any tax -exempt or taxable enti ty? l f 'Yes, ' complete Schedule R, Parts 11, Ili, IV,
~~~7. . . ... .
.
. .. ... .. .............................. . . ... . .
... . ..... .... . . .
34
35 a Did the organization have a control led entity withi n the meaning of section 512(b)(13)? .. . . .. . ..... . .. . .. . . . .. . .. . . .. . .
35a
X
X
f--f--t--
b lf 'Yes' lo line 35a, did the organ ization receive any payment from or engage in any transaction with a controlled
36
entity within the meaning of section 512(b)(13)? lf 'Yes, ' complete Schedule R, Part V, line 2 ..... . . . ....... . ...... . .
35b
Seetion 501 ~X3) organizations. Did the organization make any transfers lo an exempt non-charitable related
organization. lf 'Yes, ' complete Schedule R, Part V, line 2 . . . . . . ..... . .. ....... .... ..... .... .... ... ... . ..... . . . . .. .
36
X
37
X
37 Did the organization conduct more than 5% of 1\s acllvlties through an ent1ty that is nat a related organizat1on and that is
treated as a partnership lor federal income tax purposes? lf 'Yes, ' complete Schedule R, Part VI. ..... . . . . . . . . .... . . . .
38 Did the organization complete Schedule O and provide explanations in Schedule O lor Part VI , lines 11 band 19?
Note. All Form 990 filers are req uired lo comp lete Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BAA
38
X
Form 990 (2013)
TEEA0 104L
11111113
Form 990 (2013)
77 - 0443565
FRESNO STATE PROGRAMS FOR CHILDREN, INC
'IPart V IStatements Regarding Other IRS Filings and Tax Compliance
Page 5
Check if Schedule O contatns a response or note to any line in this Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if nat applicable . ... . . . ......
b Enter the number of Forms W-2G included in line 1a. Enter -0- if nat appl icable ... . ...... .
I
Yes
o
o
1 ai
1b
e Did the organization comply with backup withholding rules far reportable payments lo vendors and reporlable gamtng
(gambltng) win ntngs lo prize winners?.... . . ... . . ... . . . ................................. . ..
. ......... . . . .. . . . . .
2 a Enter the number of emp loyees reported on Form W-3 , Transmittal of Wage and Tax State -[
ments , filed for the calendar yea r ending with or within the year eovered by lhts relurn . . . .
2a
I
I
47
b lf at least one is reported on line 2a, did the organization file al I required federal employmenl !ax returns?.. . . . . . . .
Note. lf the sum of lin es 1a and 2a is greater than 250, you may be required lo e-file (se e instructions)
3 a Dtd the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . .
b li 'Yes' has it filed a Form 990-T lor this year? lf 'No' to line 3b, provide an explanation in Schedule O. . . . . . . . . . . . . .
n
No
..... ...... ... .. .... ..
lc
1---t---t--J
-,
2b X
f--t--+--:
J
3a
X
3b
X
1----11----+---
4 a At any !ime during the calendar year, did the organization have an interest in, or a signature or other authority aver, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?....... .
b lf 'Yes,' enter the name of the foreign country: ...
4a
X
5a
5b
X
X
See instructions far ftling requi remenls far Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5 a Was the organ ization a party to a prohibited !ax shelter transaction at any !ime during the !ax year?. . . . . . . . . . . . . . . . . . .
b Did any taxable party notify the organization that il was or is a party to a proh ibited tax shelter transaction?. . . . . . . . . . . .
e lf 'Yes,' to line 5a or 5b, did the organization file Form 8886-T? . . . .
Se
6a Does lhe organization have annual gross receipts that are normally greater than $100,000, and did the organization
solicit any contributions that were nat tax deductible as cha ritable contributions? .... .... ............ . ......... . ... .
7
6b
Organizati ons that may reeeive deduetible eontributions under seetion 170(e).
r
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly far goods and
services provided lo the payor? . . . . . . ... . ....... .... . . ... .. . . . ............... . .. . . .. . . ............ .. .... . ... . . . ... .
b lf 'Yes,' did lhe organ ization notify the donar of the value of lhe goods or services provided?.... .. ... . . ... ... . . . ... . .
e Dtd the organtzallon sell, exchange, or otherwise dtspose of tang ible persona l property far which it was required lo file
Form 8282?....... . . . .... . . .... ............ . . . ..... .. . ... ...... . .......... . . . . ..........
. .... . .. . .. . . .. .
d lf 'Yes,' indicate the number of Forms 8282 fi led during the year .
7d l
.... .. ...... ....... I
e Did the organization receive any funds, directly or indirectly, lo pay premiums on a persona l benefil contract? .. . . . .
f Did lhe organization, during the year, pay premi ums, directly or indirectly, on a personal benefil contract? ...... . . . . ... .
7a
7b
X
7e
X
7e
-
X
X
7f
g lf the organization received a contrtbution of qualifted intellectual property, did the organization file Form 8899
as required?.
. . . . . . . . . . . . . . . . . . ..... . . ..... . . . . . . . . . . .... . . . ... . . . ... . . . .
7g
h lf lhe organization rece ived a contribul ion of cars, boats, airplanes, or other veh icles, did the organ ization fi le a
Form 1098-C?.. ... . . .. . ....... . . .. . . ............. . . . . . .. . .. . . . . .......... . . . . ........ . .. . .. ..... .... . ... . .. .
7h
8 Sponsoring organizations mai ntaining donor adv ised fu nds and seetion 509(aX3) suppo rting organizatio ns . Did the
-
supporting organization, or a donar advised fund maintained by a sponsoring organization, have excess business
holdings at any !ime during lhe year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... . . . . . ... .................. ... . .
9
X
6a
b lf 'Yes,' did the organizalion tnclude wilh every solicitation an express statement that such contribulions or gifts were
nat tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.. .. .. .. .. .. .
. . . . . . . . . . . ..... .
·- _j
8
Spon soring organizations maintaining donor advi sed funds.
a Did the organ tzation make any taxable distributtons under seclton 4966?............. . ... ... .. .. . .. . . . .. . . . . . . ... .. .
-9 a
b Did the organization make a distribution to a donar, don or advisor, or related persan? .
J
9b
1O Seetio n 501 (eX7) organizations. Enter:
a lnitialion fees and capital contributions incl uded on Part VI II, line 12 . . .
. . ... .. ... l 1oa l
b Gross receipts, tncluded on Form 990, Part VIII , line 12, far public use of club facilities... . 10 b
11
Seetio n 501(eX12) organizati o ns . Enter:
11 a
a Gross income from members or shareholders . ................................ . ........ .
b Gross income from other so urces (Do nat net amounts due or paid to other so urces
aga inst amounts due or received from them.). . . . . . . . . . .
. .. ....
11 b
L_~--------------~----l--- l----
12 a Secti on 4947(aX1) non-exempt eharitable trust s. ls the organization filing Form 990 in Iieu of Form 1041 ?.. .. . . . .
b lf 'Yes,' enter the amount of tax -exempt interest received or accrued during the year . . . . .. l1 2bl
13
12a
~-L--------~
Seeti on 501(eX29) qualified nonprofit health insuranee issuers.
als the organization licensed to issue qualified health plans in more than one state?... .... . ... .. .. .... .. . . ..... . . ... .
--
_j
13a
Note. See the instruction s far additional information the organization must report on Schedule O.
b Enter the amount of rese rves l he organization is required to maintain by the states in
which the organization is licensed lo issue qualified hea lth plans.......... . .. . . . . .. ......
e Enter the amount of rese rves on hand.. . ... . . . . . . . . .......... . ... ...... ............ . .
14a Did the organization receive any payments for indoor tanning services during the tax year? .
I
.I
1--13-e-t--------~
. .... . . . . . . . .. . .. .... . .
b lf 'Yes,' has il filed a Form 720 to report these payments? lf 'No, 'provide an explanation in Schedule O. . . .. .. . .
BAA
TEEA0105L 07/02113
I
13 b l
14 a
X
14b
Form 990 (2013)
Form 990 (2013)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Page 6
'IPart VI I Governance, Management and Disclosure Far each 'Yes' response to lines 2 through 7b below, and far
a 'No' response to line Ba, Bb, or IOb below, describe the circumstances, processes, or changes in
Schedule O. See instructions.
Check if Schedule O contains a response or n ote to any line in this Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IXJ
Section A. Governing Body and Management
Yes
1 a Enter the number of voting members of the governing body at the end of the !ax year . . . .
lf there are material differences in voting rights among members
of the governing body, or if the governing body delegated broad
authority lo an executive comm ittee or similar committee, expla in in Schedule O.
2
No
9
1a
1----1-------------=--j
b Ent er the number of voting members included in li ne 1a, above, who are independent.. .. .
1b
5
~~~--~------~~
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other
officer , director, trustee or key employee? ........ . . ... . . ........ . . ... . . . ...... . . .. . .... . . .......... ............. . .
3 Did the organization delegate control over management duties customarily performed by or under the direct supervision
of officers, directors or trustees , or key employees to a management company or other person? .See . .Sch .. 0 ...... . . .
4
Did the organization make any significant changes lo its governing documents
2
X
1--l----+---
X
3
1--l----+--
since the prior Form 990 was filed?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
4
1---5::--l----l--:-X-:-1-----l----l---:--:-6 Did the organization have members or stockholders? ................... ....................... ..................... . 6
X
1-----l:-- - l : - 7 a Did the organization have members, stockholders , or other persons who had the power lo elect or appoint one or more
members of the governing body? ................... ..................... . ... ... . . .......... . . ................. . ... .
7a
X
1---+--+--
5
Did the organization become aware during the year of a significant diversion of the organization's assets? . ... . . . . ... ...
b Are any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or other persons other than the governing body? ... . ............. . .. .............. . ... . . ... ... ..... ... .
8
a The governing body? .. ... . ............................. .. . ... . ....... .. ..... . .. . .. .. .. ..... .. . .. .. . .. .. .. . .. .....
b Each committee with authority to act on behalf of the governing body? ........ . ..... . . . . . . . . . . . .... . ................ .
9 ls there any officer, director, trustee, or key employee listed in Part VIl , Section A, who cannot be reached at the
organization's mailing address? lf 'Yes, ' provide the names and addresses in Schedule O. .....
..... .........
X
7b
1-----lf-------lf----
Did the orQanization contemporaneously document the meetings held or written actions undertaken during the year by
the follow1ng:
Sa
-
X
l-----ll--,.,.---11----
8b
X
1------'1------lf-----
X
9
Section B. Policies (This Section B reauests information about policies nat reauired bv the lnternal Revenue Cade.)
Yes
No
1Oa Did the organization have lo ca l chapters, branches, or affi liates? . . ................. .. ...................... ... ...... . lO a
X
1------l----l--
b lf 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their
operations are consistent with the organization's exempt purposes?. . ... . . . ... ................ . . ... . . . . . . .. . . ... . ... . ......... . . ... .
lOb
11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? .................. .. . . lla
b Describe in Schedule O the process, if any, used by the organization to review this Form 990. Se e Schedule 0
12a Did the organization have a written conflict of interest policy? lf 'No,' go to líne 13 .... . ............ .................. .
b Were officers, directors, or trustees, and key employees requ1red to d1sclose annually interests that could give rise
to conflicts?... . .............................. . ...... ................. ..... ... . .............................. . ... . .
e Did the organization regularly and consistently mon1tor and enforce compliance wíth the policy? lf 'Yes,' descríbe ín
Schedule O how this was done... . See . Schedule. .0 ......... . . ....................... .. .. . ... ... .... .. .. . . .... .
13 Did lhe organization have a written whistleblower policy? .............. ........ . ............ . ......... . ..... . .. ..... .
14 Did the organization have a written document retenlion and destruclion pol icy? ......... . ... . . . . ............ .. ... . ... .
15
12 a
X
12b
X
12c
13
14
X
X
X
Did the process lor determining compensalion of the following persons include a review and approval by independent
persons , comparability data, and contemporaneo us subslantialion of the deliberation and decision?
a The organizalion's CEO, Executive Director, or lop managemenl officia l .... . .. .
. ... . . . . . . . . ... . . . . ... .. . .... . .
b Olher officers of key employees of the organizalion ...See .. Schedule . O ... .... . ...... . ... . . . .. . . ...... . ....... .
X
15a
15b
J
IX
X
~
lf 'Yes' lo line 15a or 15b, descnbe the process in Schedule O. (See inslruction s.)
16a Did the organ ization invest in, contribute assels lo, or participale in a joinl venture or similar arrangemenl with a
taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. ... . . . . . ............ . . ...... . .
b lf 'Yes ,' did lhe organization follow a written policy or procedure requiring lhe organization to evaluate ils
parlicipalion in joinl venlure arrangemenls under applicable federal tax law, and taken steps lo safeguard the
organization's exempt status wíth respect l o such arrangements? .... . ... . ... . .. ...... ... ..... .. .. .............. . . ...
X
16a
1G b
_
1
Section C. Disclosure
17 List lhe slates with whích a copy of this Form 990 is required to be filed ,..
CA
--- ----------- ------------ -- --
18 Section 6104 requires an organ ization lo make its Forms 1023 (or 1024 if appl icable) , 990, and 990-T (501 (c)(3)s only) available for public
inspection. lndicate how you make these available. Check all thal apply.
O Own website
O Another's website
IRJ
Upon request
O Other (explaín in Schedule O)
19 Describe in Schedule Owhether (and 1f so, how) the organizalion makes ils governi ng documents, conflict of interest policy, and financial statements available to
the public during lhe lax year.
Se e Schedule O
20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
,. KATE TUCKNESS 2771 EAST SHAW AVENUE
BAA
FRESNO CA 937 10 559- 278-0800
TEEA0106L 07/0211 3
Form 990 (2013)
Form 990 (2013)
'IPart VIl
77-0443565
FRES NO STATE PROGRAMS FOR CHILDREN, I NC
Page 7
I Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and
lndependent Contractors
Check if Schedule O conta ins a response or note to any line in this Part V Il... .. ............... .. .. . ........
..... .. .. .. .
D
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1 a Complete this table for all persons required to be listed. Report compensation for the calendar year endíng with or within the
organízation's tax year.
• List all of the organization's current officers. directors, trustees (whether individuals or organizations) , regardless of amount of
compensation . Enter -0- in colum ns (D), (E), and (F) if no compensation was paid.
• List all of the organization's c urrent key employees, if any. See instructions for definition of 'key employee .'
• Líst the organizatíon 's fíve current highest compensated em ployees (other than an officer, director, trustee, or key emp loyee)
who received reportable compensation (Box 5 of Form W-2 and/o r Box 7 of Form 1099-M ISC) of more than $100,000 from the
organization and any related organízations .
• List al l of the organtzatton's former officers, key employees, and highest compensated employees who received more than $100 ,000
of reportable compensation from the organization and any related organizatíons.
• List ali of the organízation's former directors or trustees that recetved, in the capacity as a former di rector or trustee of the
organization, more than $10,000 of reportable compensation from the organízatíon and any related organ izattons.
Ltst persons in the following order: tndivid ual trustees or directors; institutiona l trustees; o fficers; key employees; htghest compensated
employees; and former such persons .
D Check this box tf netther the organizatton nor any related organization compensated any current officer, dírector, or trustee.
(C)
(A)
Name and T1t1e
Position (do not check more than
(B)
one box, unless person is bolh an
Average
officer and a director/lrustee)
hours per
week (tist f-:::-=:-r::=r-=~=-~""-=-1
any hours
for related
organizations
below
dotted
line)
Q
R ~~ ~
~.
a. :;:·
~· ~ ~ ~
Q 2.
.
2
g
.,
~
(E)
(F)
Reportable
compensation from
re lated organizations
(W-211 099-MISC)
Eslimated
amount of other
u
~ ~~ ~
-u
.Jl
~
~ &
o ~
3 i:J 6'
3
(O)
Reportable
compensa tion from
the organizallon
(W -211099-MISC)
""
(i)
0
compensation
from the
organization
and re laled
organizations
o
3
~
~
a_
_ (!>_ ~~H~~.@_ ~~Pi _ _ _ _ _ _ _
Direct or
___@_ Q)i._ ~~N_p~ ~:n:_T]:_ _ _ _ _ _
Chai r
_ @>_ 1~N_p~ _R_QQJii_QQ~Z_ _ _ _ _ _ _
Director
_ ~)_ Q)i._ ÇQ_LJ.~~N_ :J'Q_R._Ç;~JiS_Q~ _ _
Vice Chai r
_ ~)_ ~Tll!~ ~~D_ _ _ _ _ _ _ _ _ _
Secretar v
_ @)_ :J'~W_b~Q_A_ !5~T_ç~~N- _ _ _ _ _ _
Di rector
_ Ç?)_ 1~N_p~~Y_ ~~DJ.~~ _ _ _ _ _ _ _
Director
_~>- Y~R3!!ii.b_ç_R]~ç_o_ _ _ _ _ _ _
Director
- ~)_ Q~B~!~ M~Sll!~N_:-~~T_Q~~ Treasurer
5
O
5
40
5
O
5
40
5
4O
5
40
5
40
5
O
5
4O
X
X
X
X
o.
o.
o.
o.
136,014.
59,583.
O.
o.
o.
X
X
o.
1 08 , 240 .
38,945 .
X
X
O.
78,420 .
30,338.
X
O.
o.
o.
X
O.
3, 971.
o.
X
o.
o.
o.
o.
163,41 6.
65,158.
X
(1 O)
--- - --- - - - -------------- (11)
--- - - -- --- -- - -- - --------(12)
------------------------(1 3)
-- --- --------- - ---------(14)
--- --------- - - ---- ---- ---
BAA
TEEA0107L
07/08/13
Form 990 (20 13)
Form 990 (2013)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443 565
Page 8
I Part VIl ISection A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(8)
(C)
Pos1tion
(do nat check more than one
box, unless persan is both an
officer and a director/trustee)
(A)
Average
hours
per
week
;:>;; <1>I ""Tl
::I
(llst any o 5 U>
3 -· o
(')
hours
::R '< -o'§=
n
(')
lor
@" ~
~~
Ç!; 3 (1)~ Ç!;
re lated o e o
'O
(1) o
::I
organ1za
o
!:!._
~
3
- tions
(1)
'O
(')
below
(1}
dotted
line)
<1>
Name and title
;;_Q
o
3
e-
=
Qi 2
"'
*
(D)
(E)
(F)
Reportable
compensa tion !rom
the organization
CN-211 099 -MISC)
Reportable
compensation !rom
related o~aniza tions
CN-211 9-MISC)
Estimated
amount of other
compensation
!rom the
organizat1on
and related
organizat•ons
;;:
""a_
Q
(15)
------------- - - -- -------------·
(16)
------------- -- --------------(17)
-----------------------------(18)
-------------- --- -------------
(19)
--- -- -- -- ---- ----- - - - -- - - - --- (20)
(21)
~----- -- --- - - - --- ----- - - --
-- -
(22)
--------------------------
--- ·
(23)
(24)
(25)
- --- - - -- - --- -------- - - -- - -
---
1 b Sub-total . . ........... . .......... . . . ... . . . ..... . . . . ..................... .
e Total from eontinuation sheets to Part VIl, Seetion A ....... . . ...... . ..... .
d Total (add lines 1band 1 e) . .... .. .... . . ........ . . . .. ..... .
...
...
o.
O.
o.
490,061.
O.
490,061.
194,024.
O.
194,024 .
2 Total number of 1nd1v1duals (mclud1ng but not lim1ted to those llsted above) who rece1ved more than $100,000 of reportable compensat1on
from the organization .,.
O
Yes
3 Did the organ ization lis! any former officer, director, or trustee, key employee , or highest compensated employee
on line la? lf 'Yes,' complete Schedule J for such individual ....... . ....... . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . .
4
For any individual listed on line 1a, is the sum of reportable compensation and o ther compensation from
the organization and related organizations greater than $150,000? lf 'Yes' complete Schedule J for
such individua/ . .. . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
''
..... . .. .
5 Did any person listed on li ne 1a receive or accrue compensation from any unrelated organization or individual
for services rendered to the organization? lf 'Yes,' complete Schedule J for such persan. . . . . ' . . . . ' . . . . . . . . . . . . . . . .
No
j
1-
3
4
X
-
X
. - 1- X
5
Sect1on B. Inde pendent Contractors
Comp lete this table for your five highest compensated inde pendent contractors that received more than $100,000 of
compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year.
(A)
.
(8)
.
Descnption of serv1ces
Name and bus1ness address
(C)
Compensation
2 Total number of independent contractors (including but not lim1ted to those listed above) who received more than
$100,000 of compe nsation from the organization .,.
BAA
o
TEEA0108L 11/11 / 13
Form 990 (2013)
Form 990 (2013)
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
'lPart VIIIJ Statement of Revenue
Page 9
o
Check if Schedule O contains a response or note to any Ime in this Part V III.
(8)
(A)
Total revenue
1 a Federated ca mpaigns. ... . .
~~
:z::z:
b Membership dues . . . . . . . . .
<=o
e:: o
' .
1d
.n~
e Government grants (contributions) .....
1e
56 250.
715 347.
-e::
f Al I other contnbutions, gifts, grants, and
1f
1 948.
. ''
1e
~v;
1-UJ
::>::~:
similar amounts not included above ..
~l5
$
g Noncash contributions included in lines la-lf:
t-e
Z:z:
8<
=
LLI
[ij
er::
LLI
•
h Total. Add l1nes 1a -lf .. . . . . . . . . . . . . . . . ...........
LLI
::z:
Unrelated
business
revenue
1b
e Fundraising events. . . . .....
d Related organizations . ...
Related or
exempt
function
revenue
773 545.
Business Cade
900099
623990
2a 11E.!l~EB~IP_~ Q_U~~ ~Sii~~M__
b E@;.N1 _f;_Eii ~ _C.!:llJ.Q_ChR. ..L--
(...)
:;:
e
LLI
d
~
er::
e
er::
<J)
(D)
Revenue
excluded from tax
under sections
512-514
1a
~2:
<l'><
t;:c::
- <
e)_,
(C)
361 586.
293 107.
361 586.
230 366.
1-
62 741.
----- - - - - - -- -- - -------------------
- - ------ --------f Al l other program service revenue ... .
(.!)
oer::
g Total. Add lines 2a-2f...... . . . . . . .
0....
. . . . . . . . '. ' .
•
654,693 .
•
1 333.
3
lnvestment income (including dividends, interest and
other similar amounts). . . ' .. .....
4
lncome from investment o f tax-exem pt bond proceeds . .":
5
Royalties . . ' .... . . . . . . . . . . . . . . . . . . . . . . . ... . .... ....
(i) Real
1 333.
•
(ii) Personal
6 a Gross rents . . . . .
b Less: renta l expenses
e Rental income or (loss) . . .
d Net rental income or (loss).
.... .
.
7 a Gross amount !rom sales of
assets other than inventory .
•
. ...
(ii) Olher
(i) Securilies
~
b Less: cost or other basis
and sales expenses.
e Gain or (loss). .. . . . .
.!
.
...'
d Net ga in or (loss). . . . ' . .
LLI
=
:z::
LLI
>
LLI
''.'''
•
... ' ..... .. .....
8 a Gross income from fundraisi ng events
(not including _ $
of contributions repo rted on li ne 1e) .
er::
er::
LLI
See Part IV, line 18 . . . . . . . . ..... .
b Less: direct expen ses . . . '
::z:
1-
o
a
.. .. ' . . . . . b
e Net income or (loss) from fundraising events. . . . .... .
•
9 a Gross income fro m gaming activities.
See Part IV, line 19 .. . . ' . ' ' ' ' . ' ' ' ' a
b Less: di rect e xpenses ..
b
e Net income or (loss) from gaming activities. ... . . . . . .
•
10a Gross sales of inventory, less returns
. . . .. . . . . .
and allowances .
a
-
b Less: cost of goods sold . .. . . ....... b
•
e Net 1neome or (loss) from sales of inventory .
Miscellaneous Revenue
11 a
Business Code
MI~CE1~B~QU~ -------
33 292 .
900099
-
1- ·
33 292 .
b
----------- ---- ------ -- - ------- -d All other revenue . .. . . . . . . . . . . . . . .
e
e Total. Add lines 11 a -11d.
12
BAA
......... .. .. ......... .. . . .
Total revenue. See 1nstructions. . . . . . . . . . . . . . . .
..
•
•
33 292.
1 462 863.
TEEA0109l 07/08/1 3
625 244.
62 741.
1, 333 .
Form 990 (2013)
Form
990 (2013) FRESNO STATE PROGRAMS FOR CHILDREN, INC
I Statement of Functional Expenses
77-0443565
·IPart IX
Page
10
Section 501 (c)(3) and 501 (c)(4) organizations must compte te al/ columns Al/ other organizations must compte te column (A)
Check if Schedule O contains a response or note lo any line in th1s Part IX . . . . . . . . . . . . . . . .
(A)
(8)
(C)
Do not include amounts reported on lin es
Total expenses
Program service
Management and
6b, 7b, Bb, 9b, and 10b of Part VIII.
expenses
general expenses
1 Grants and other assistance to governments
and orga nizations in the United States. See
.. . .
Part IV, line 21. . . . . . . .
2 Grants and other assistance to individuals in
the United States. See Part IV, line 22 ..
3 Grants and other assistance lo governments,
· · · ·· ·I I
(D)
Fundraising
expenses
I
l
organizations, and individuals outside the
United States. See Part IV, lines 15 and 16.
I
4 Benefits paid lo or for members.. . . .......
5 Compensation of current officers, directors,
I
o.
trustees, and key employees. ...... . . . . . . . . .
6 Com pensation not included above, lo
disqualified persons (as defined under
section 4958(f)(1 )) and persons described
in section 4958(c)(3)(B) . . . . . . . . . . . . . . . . . . . .
7 Other sa laries and wages ... .... . . . . . . . . . . ..
o.
o.
O.
o.
o.
O.
O.
930 806.
930 806 .
277,947.
277 947.
8 Pension plan accruals and contributions
(include section 401 (k) and 403(b) employer
contributions) . . . . . . . . . . . . . . . . . . . . . ......
9 Other emp loyee benefits. . . . . ... . ... . .. ..
Payroll taxes. . .... ' ' . . . ' . ' . ' ' ' . ' . ' .. .. .. ' '
10
11
Fees for services (non-em ployees):
a Management. ..... . . . . . . . . . . . . . . . . . . .. . . ...
b Legal. .. . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . ...
e Accounting . . .. .. ... .. ... '. . ... . . ...
'
'
' '
'
'
110 395 .
110 395.
'
d Lobbying ..... . . . . . . . . . . . . . . . . .
e ProfessiOnal fundraising services. See Part IV, line 17 .
f lnvestment management fees .... . . . . . . . . ...
g Other. (lf Ime 11g amt exceeds 10% of line 25, column
(A) amount, list li ne 11g expenses an Schedule 0) ....
12 Advertising and promotion . . .. . . ..
13 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . ..
14 lnformation technology. . ' .. . '. ' . . ' . . .
15 Royalties. . . . . .... . .... . . . .. .. ... .. ... .. .
16 Occupancy. .. . . . . . . . . . . . . . ... . . . ...
17 Trave l . . . .. . . . . . . . . . . . . . . . . . . . . ....... . . . . .
18 Payments of trave l or entertainment
expenses for any federal, state, or local
public officials . . . . . . . .
. . . . . . . . . . . . . . . . ..
19 Co nferences, conventions , and meetings ..
. . . . . . . ..... . . . . . .... . . . . . . . . .
20 lnterest. .
21 Payments lo affiliates . . . . . . . ......... ..
22 De preciation, depletion, and amortization . .
23 lnsurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Other expenses. ltemize expenses not
covered above (List miscellaneous ex penses
in line 24e. lf line 24e amount exceeds 10%
of line 25, column (A) amount, list line 24e
expenses on Schedule 0 .) . . . . . . . . . .
••
o
•
•
....
ax Q~~-----------------
b QtQe~ -~~r~tl~~- -------c~~l~~~ - - -- --- -- - - ---
d ~tUlt~~- - ------ -- ----
2,735.
2 , 735 .
1,070 .
1 ,070.
'
I
67
28
25
3
659 .
301.
668.
474.
67
28
25
3
659.
301.
668.
474.
e Al I other expenses .. . . . . . . . . . . . . . . . . . .... .
25 Total functional expenses. Add lines 1 through 24e .. .
1,44 8,055 .
1,337,660.
110, 395 .
O.
26 Joint costs. Complete this line on ly if
the orga nization reported in co lumn (B)
joint costs from a combined ed ucational
campaign and fund rais ing solicitation .
Check here ...
if fol lowi ng
SOP 98-2 (ASC 958-720) . . .. . . . . ..... . . . . .
O
BAA
TEEAO 11 OL 11/0811 3
Form 990 (2013)
Fo rm 990 (2013)
'IPart X
FRE SNO STATE PROGRAMS FOR CHILDREN , INC
77- 044 3565
Page 11
I Balance Sheet
Check if Schedule O contains a response or note to any line in this Part X. . . . . . . . . . . . . . . .. . .. ... .. . ........ . .... . .. . ..... ..
1
2
3
4
5
6
A
s
s
E
T
s
7
8
9
Cash - non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . .. .. ..
... . .. . . . . . .
' ' '
Savings and temporary cash investments .. . . ... . . . . .... . . . . . .. . . . . . ... . . . . . . ..
Pledges and grants rece ivable , net . . . . . . . . . . .. . . . . . .. . . . . .... . .... . .. . . . ....
Accounts rece ivable, net. .. . . . . . . . . . .
..'
. ..'
... ' . . . . .. . ... .
Loans and othe r receivables from current and former off1cers, directors,
~~;tt1(;f ~%;;fu~~oe_ees, a_nd _highest co~ pensated_ emp loyees. _cornp lete
End o year
15 9,948.
464,4 36 .
128, 863.
141 ,7 11 .
J
.. . .. . .
... . . . . .... . ..
10a Land , buildings, and eq uipment: cast or other basis.
Complete Part VI of Schedule D. . . . . . . . . . . . . . . . ... . 10a
44 656 .
b Less: accumulated depreciation . . . . . . . . . . . . . . . . .. . . 10b
42,516.
11 lnvestments - publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .
12 lnvestments - other securities. See Part IV, line 11 . . . . ... . . '
..... . . .
lnvestments
program
-related.
See
Part
IV,
line
11.
.
..
..
.
.
.
.
.
.
.
. ... . . .. ... . .
13
. . . . . ' . . .. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
..
..
..
.
.
......
. ..
14 lntang ible assets .
..
15 Other assets. See Part IV, line 11 . . . . . . . . . . . . . . . . . ........ .... .. . . . . . . . .
16 Total assets. Add lines 1 through 15 (must equa l line 34). . . . .. .. . . . . . .. .. . . . . . .
17 Accounts payable and accrued expenses .
. . . . . . . . . .. . . . . . . . .
18 Grants payable .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . .. . . . . . . ... . . . . . .. . . .... .
19 Deferred revenue .. . . .. ' . . ' . ' . . . . . . . . .. . . .. .. . . . . . . . . . . . . . .. .. . . . .
. . .. .
20 Tax-exernpt bond liat.Jilities. . '. '. ... . . . . . . . . . . . . . .. . . .. . . . . . . . . . . . . . . . . . . .
L
I
21 Escrow or custodial account liability. Complete Part IV of Schedule D. . ..... . ..
A
B
22 Loans and other payables to current and former officers, directors, trustees,
I
L
key employees, highest compensated employees, and disqualified pe rsons .
I
Comp lete Part li of Schedule L. . . . . . . . . . .
..
'. '. .. . . . . . . . . .
T
I
Secured
mortgages
and
notes
payable
to
unrelated
third
parties
.. .. . . . . .. . . . .
23
E
s 24 Unsecured notes and loans payable to unrelated third parties ..... . .
25 Other liab ilities (including federal income tax, payables to related third parties,
and other liabil1ties not included on lines 17 -24). Complete Part X of Schedule D .
. .. . . . . . . . . . . . . . . . ' . . . . . . . . . . . .
26 Totalliabilities. Add lines 17 through 25.
5
I
6
7
8
9
7,7 49.
3,21 0 .
10 e
11
12
13
14
15
16
17
18
19
20
21
....
'''
.
..
'
'
'
'
'
'
'
'
'
905 , 917 .
218 ,221 .
'
.
'
'
'
'
'
'
'
'''
'.'
'
'
''.'
'
1-
'
'
N
E
T
A
~
E
T
s
o
27
28
29
F
N
D
B
A
L
A
N
e
E
s
'
'
'
'
'
'
'
'
'
'
21 8, 22 1.
687,696 .
'
'
17,520 .
1-
2, 140 .
789 , 197 .
86,69 3 .
J
22
23
24
25
26
27
28
29
86 , 693 .
702,50 4 .
D
R
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 .
. . . ' . ' ' . . . . ' . ' ' ' . . . . '. . .. . ' ...... ..
Organizations that do not follow SFAS 117 (ASC 958), check here ~
and complete lines 30 through 34.
'
92,020 .
60 0,771 .
4,1 80 .
72,566 .
1
2
3
4
Loans and other receivables from other disqualified persons (as defined under
section 4958(f)(l )), persons described in section 4958(c)(3)(8), and contributing
employers and sponsoring organizations of sect1on 501 (c)(9) voluntary employees'
beneficiary organ izations (see instructions). Complete Part li of Schedule L.
Notes and loans receivable, net . . . . . . . . . . . . . . . . . . . ... . ' ' ' . ' ' . . . . . . . . .
..
lnventories for sale or use . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . ... . . . . .. . . . .. . . .
Prepaid expenses and deferred charges .. . . . . . . . . . . . . . . . . . . . . . . .
[]
(B?
(A)
Beginning of year
30
31
32
33
34
Capita l stock or trust principa l, or current funds . . . ....... '. . . . .
Paid-in or capital surplus, or land, building, or equipment fund. . . .
'
'
... .. .. ...
'
'
.
'
'
. . .
'
'
. .. .. .. .
.. ... .....
Retained earnings, endowment, accumulated income, or other funds.
Total net assets or fund balances. . . . . . . . . . . . . . . . . . . . . . ..... . .. . . . . . ' . . . . . .
Total liabilities and net assets/fund ba lances ...... . .... . . ..... . ..... . . . . . . . . .
'
'
'
'
'
BAA
687,696 .
905 , 917 .
30
31
32
33
34
702, 504 .
78 9, 197 .
Form 990 (2013)
TEEA0111L
07/08113
Form 990 (2013)
'IPart XI
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Page 12
I Reconciliation of Net Assets
n
Check if Schedule O contains a response or note to any li ne in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total revenue (must equal Part VI II , co lumn (A), line 12).
. ....... ... . . . . . . ..... . .. . ...... . . . ...... .
1
1462 863.
2 Total expenses (must equa l Part IX, co lumn (A), line 25).
2
1 , 448 055.
3 Revenue less expenses. Subtract line 2 from ltne 1. . . ... . . . . . . . .... . . .. .. . . . ... . . . . . ..... . .. . .. . . . . .. .... l-3-:-t------=
1_,4'-L...:8"-0=8..:-.
Net assets or fund balances at beg inning of year (mus! equal Part X, line 33, column (A)) . . ..... . . . . . .... . . I--4-I--------"6'--'8'--7'--L.._~6"""9-"6'-'.
Net unrealized gains (losses) on investments .
.. .. .. .. .. .... .. .. .. .. .. ... . .. .......
5
Donated services and use of facilities.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. ....
. . . . r--6
- : : - - t - - - - - - - -lnvestment expenses.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Prior period adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.. .. ...... .. .. .... .. .. ....
r--8
::-t---------
4
5
6
7
8
9 Other changes in net assets or fund ba lances (explain in Schedule 0).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
9
r--+------------~
·
Net assets or fund balances at end of year. Combine lines 3 through 9 (mus! equal Part X, line 33,
column (8)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1O
10
IPart XII I Financial Statements and Reporting
702 504.
Check if Schedule O conta ins a response or note lo any line in this Part Xll ... . . ...... . . .. . ... ... . .... .. . . .... . . ............
Yes
Accounting method used lo prepare the Form 990:
1
O Cash
[RjAccrual
Separate basis
O Consol idated basis
No
Oother
lf the organ ization changed its method of accounting from a prior year or checked 'Other,' explain
in Schedule O.
2 a Were the organization's financial statements compi led or reviewed by an independent accountant?. .
. .. .
lf 'Yes,' check a box below lo indtcate whether the financial statements far the year were compiled or reviewed on a
separate bas1s, conso lidated basis, or both:
O
n
X
2a
,~ ,- I__J
O 8oth consolidated and separate basis
b Were the organization's financial statements audited by an inde pendent accountant? . .. .. .... . . . ... . . . . . . . ........ . . . .
lf 'Yes,' check a box below lo indicate whether the financia l statements for the year were audited on a separate
basis, conso lidated basis, or bolh:
Separate basis
O Consol idated basis
O 8oth consolidated and separate basis
2b X
r---t--+----,
[RJ
e lf 'Yes' lo line 2a or 2b, does the organization have a committee that assumes responsibility far oversight of the audtt,
review, or compilation of its financial statements and select ion of an independent accountant? ... . ................ .. .
lf the organization changed either its oversight process or selection process during the tax year, explain
in Schedule O.
3 a As a resul! of a federal award, was the organization required lo undergo an audi! or audits as set forth in the Single
Audi! Act and OM8 Circular A-133?.. . . . . .... . . . . . . . . . ........ . ..... . . . . . . . .. . . . .. . . . .............. . ......... . . .
b lf 'Yes,' did the organization undergo the required audi! or audits? lf the organtzation dtd nat undergo the requtred audi!
or aud its, exp lain why in Schedule O and descnbe any steps taken !o undergo such audits ................... ... . .. .
BAA
2c
X
i
3a
X
3b
Form 990 (2013)
TEEA0112L 07/08/13
Public Charity Status and Public Support
SCHEDULE A
(Fo~m
OMB
~
Department of the Treasury
lnternal Revenue Servrce
1545-0047
2013
Complete if the organization is a section 501(cX3) organization or a section
4947(aX1) nonexempt charitable trust.
~ Attach to Form 990 or Form 990-EZ.
990 or 990-EZ)
No.
I
Open to Public
lnspection
lnformation about Schedule A (Form 990 or 990-EZ) and its instructions is
at www.irs.gov/ form990.
IPart I IReason for Public Charity Status (Al I organ izations must complete this part.) See instructions.
The organ1zat1on 1s not a pnvate foundat1on because 1! 1s: (For l1nes 1 through 11 , check only one box.)
~A
1
2
church, convention of churches or association of churches described in section 170(bX1XAXi).
A school described in section 170(bX1XAXii). (Attach Schedule E .)
3
A hospital or a cooperative hospital service organization described in section 1 70(bX1XAXiii).
4
A medica l research organization operated in conjunction wi th a hospital described in section 170(bX1XAXiii). Enter the hospital's
name, city, and state:
1)(1 An organization operatedfor the 6enetTi of acoitegeoruniversity owned or operated bya-governmental unitdescrfbed ms ectiOn
a
5
-------
t:::l 170(bX1XAXiv). (Complete Part 11.)
6
7
A federal, state, or local government or governmental unit described in section 170(bX1XAXv).
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described
in section 170(bX1XAXvi). (Complete Part 11.)
A community trus! described in section 170(bX1XAXvi). (Com plete Part 11.)
O
8
Ofrom
An organizat1on that normally rece ives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts
activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross
9
1O
11
investment income and unrelated business taxable income (less section 51 1 !ax) from businesses acq uired by the organ ization after
June 30 , 1975. See section 509(aX2). (Complete Part 111.)
An organization organized and operated exclusive ly to test for publ ic safety. See section 509(aX4).
O
Omore
An organization organized and operated exclusively lor the benefit of, lo perform the functions of, or carry out the purposes of one or
publicly supported organizations described in section 509(a)(1) or section 509(a)(2). Se e section 509(aX3). Check the bo x that
describes the type of supporting organization and complete lines 11e through 1 1h.
a 0 Type I
e
b 0 Type 11
e
OType Ili -
Functional ly integrated
d
O Type Ili -
Non-funcllonally integrated
OBy
checking this box, I certify that the organ ization is not control led directly or indirectly by one or more disq ualified persons
other than foundation managers and other than one or more publ1cly supported organizations described in section 509(a)(l) or
section 509(a) (2).
~h~~~ko~gfsnbg~on received a written determination fro_mthe_I_Rs_ thatis_ a _Type _1•. Type li or Type Ili supporting_ organ1za!ion, ..... . . . . . . .. .
g
Since August 17, 2006, has the organization accepted any git! or contribution from any of the following persons?
Yes
h
O
(i)
A persan who directly or indirectly controls , either alone or together w ith persons described in (ii) and (i ii)
below , the governing bo dy of the supported organization? . . . . ...... . .... ....... . . . . ... . ... . ..... . . . .. .
11 g (i)
(i i)
A family member of a person described in (i) above? . . .
11g(ii)
(iii)
A 35% control led entity of a persan described in (i) or (i i) above ? .
11 g (iii)
No
Provide the following information about the supported organ1zation(s).
(i) Name of supported
organizat1on
(ii) EIN
(iii) Type of organization
(described on lines 1-9
above or IRC section
(see instructions))
(iv) ls the
organization in
column (i) listed in
your governing
document?
Yes
No
(v) Did you notify
the organization in
column (i) of your
support'
Yes
No
(vi) ls the
organization in
column (i)
organized in the
U.S.?
Yes
(vii) Amount of monetary
support
No
(A)
(B)
(C)
(D)
(E)
To tal
BAA Fo r Paperwork Reduct1on Act No t1 ce, see the lnstructlon s for Form 990 or 990-EZ.
TEEA0401l 06128113
Schedule A (Form 990 or 990-EZ) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
lsupport Schedule for Organizations Described in Sections 170(b)(l)(A)(iv) and 170(b)(l)(A)(vi)
Page 2
Schedute A (Form 990 or 990-EZ) 2013
'IPart 11
(Complete on\y if you checked the box on line 5, 7, or 8 of Part I or 1f the organization fai led lo qualify under Part 111. lf the
organization fails lo qualify under the tests listed below, please com plete Part Ili.)
Section A Public Support
Calendar year (or fiscal year
beginning in) ...
(a) 2009
(b) 2010
(e) 201 1
(d) 2012
(e) 2013
(f) Total
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any 'unusual grants.) . ....
Tax revenues levied lor the
organ ization's benefit and
either paid lo or expended
on its behalf . .
o.
3 The value of services or
facilities furnished by a
governmental unit to the
organization without charge . .
O.
2
Totai. Addlines1through3 .
1,293,972. 1 ,300,619. 1,235,406. 1,237,674. 1 ,428,238.
The portion of total
contributions by each persan
(other than a governmental
unit or publ icly supported
organization) included on line 1
that exceeds 2% of the amount
shown on li ne 11, column (f) ..
4
5
O.
Public support. Subtract line 5
from line 4. ..... . ........ . . . . .
6
Sect1on B Total Suooort
Calendar year (or fiscal year
beginning in) ...
(a) 2009
(b) 2010
(e) 201 1
(d) 2012
(e) 2013
(f) Total
7 Amounts from line 4. . . ....... .
8 Gross income from interest,
dividends, payments received
on securities loans, rents,
roya lties and income from
simi lar sources...... .
9 Net income from unrelated
business activities, whether or
not the business is regularly
carried on . . . . . . . . . . . . . . . . . . . .
Other income. Do not include
gain or loss from the sale of
capital as~ts <cp~ai~ i!J:v
Part IV.) .. t=.~ . . ..~ .... . . . .
10
1,209.
8,857.
O_
r----------+----------1-----------r----------+----------,_--------~~
1 9,337.
16,286.
11
[h~~~gshu~gort: _Add .l!nes 7_
12
Gross receipts from related activities, etc (see instructions) .... ... ....... . . .. .. . .......... . .. ... ... . . ..... ... [ 12
O.
13
First five years. lf the Form 990 is lor the organizat1on's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
. . . . . . . . . . . . . . . . . ....
organ ization, check this box and stop here ...... . ... . . . . . . ................ . ...............
O
,
,
.
6 619 437
L __ _L __ _ _ _ _ _ _ __ __ _
Section C. Computation of Public Support Percentage
Public support percentage for 2013 (l i ne 6, column (f) divided by lin e 11, column (f)).
Public support percentage from 2012 Schedule A, Part 11 , line 14.... .
14
15
98. 13 %
98.19%
16 a 33-1/3% support test - 2013. lf the organization did not check the box on li ne 13, and the lin e 14 is 33-1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
b 33-1/3% support test - 2012. lf the organization did not check a box on line 13 or 16a, and lin e 15 is 33-1/3% or more, check this box
and stop here. The organ ization qua lifies as a publicly supported organization .................. . .... . . . . . . . . . .. . .... . . . ... ...... .,..
IRJ
O
17 a 10%-facts-and-circumstances test - 2013. lf the organization did not check a box on line 13, 16a, or 16b, and li ne 14 is 10%
or more, and if the organization meets the 'facts-a nd -circumstances' test , checkthis box and stop here. Explain in Part IV how
the organization meets the 'facts-and-circumstances' test. The organization qual1fies as a pub\1cly supported organization ..
b 1 0%-facts-and-circumstances test - 2012. lf the organization did not check a box on lin e 13, 16a, 16b, or 1?a, and lin e 15 is 10%
or more , and if the organ1zation meets the 'facts-and -ci rcumstances' test, check th1s box and stop here. Explain in Part IV how the
organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization . .
18
Private foundation. lf the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check th1s box and see mstructions .
BAA
:a
Schedule A (Form 990 or 990-EZ) 2013
TEEA0402L
06/28113
Schedule A (Form 990 or 990-EZ) 2013
· IPai1111
FRESNO STATE PROGRAMS FOR CHILDREN, INC
lsupport Schedule for Organizations Described in Section 509(a)(2)
77 - 044 3 565
Page 3
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part 11. lf the organization fa ils
to qualify under the tests listed bel ow, please comp lete Part 11.)
seCIOn
f
A
Pu bl"IC Suppo rt
Calendar year (or fiscal yr beginning in) ~
1 Gifts , gra nts, contributions
and membership fees
received . (Do not include
any 'un usual grants.'). .. . . . . . . 2 Gross receipts from admissions, merchandise sold or
se rvices performed , or facil ities
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 busi ness under section 513.
4 Tax revenues lev1ed lor the
organ ization's benefit and
either paid to or expended on
its beha lf .. . . ' ' . . ' ' .
. . ' .. '
5 The va lue of services or
faci lities furn ished by a
govern mental un1t to the
organization without charge . .
(a) 2009
(b) 201 o
(e) 2011
(d) 2012
(e) 2013
(f) Tota l
(a) 2009
(b) 201 o
(e) 2011
(d) 2012
(e) 2013
(f) Total
6 Total. Add lines 1 through 5. . ..
7 a Amounts included on lines 1,
2, and 3 received from
disqualified pe rsons. . . . . . . . . . .
b Amou nts included on lines 2
and 3 received from other than
disq ualified perso ns that
exceed the greater of $5,000 or
1% of the amount on line 13
lor the yea r .. . . . . . . . . . . . . .
e Add lines 7a and 7b . . .... . . . .
8
Public support (Subtract line
7c from line 6.) . . .... . . . . . ....
seCIOn
t
B
T ot a I S UPPO rt
Calendar year (or fiscal yr beginning in) ~
9 Amounts from line 6. .
10a Gross income from interest,
dividends, payments received
on securities loans, rents,
roya lties and income from
sim ilar sources. .. .. .. . . .. . . . .
b Unrelated business taxable
ineome (less sect ion 5 11
taxes) from businesses
acquired after June 30, 1975 ..
e Add lines 1Oa and 1Ob..
11 Net income from unrelated business
activities nat included in line 10b,
whether or not the business is
regularly carried an . . .. .. . . . . . . . . 12 Other income. Do not include
gain or loss from the sale of
cap ital assets (Ex plain in
Part IV .) . . . . . . .
13 Total Support.
(Add lns 9,10c, 11 and 12.)
14 First five years. lf the Form 990 1s lor the organ1zat1on's f1rst. second, th1rd, fourth, or flfth tax year as a sect1 on 501 (c)(3)
organizat1on, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section C. Com utation of Publi c Su
15
16
.,..
O
ort Percenta e
%
%
Public support percentage lor 2013 (l ine 8, column (f) divided by li ne 13, column (f)) ..... . . . . . .
Public support percentage from 2012 Schedule A, Part 111 , line 15 . . . .
Section D. Com utation of lnvestment lncome Percenta e
17 lnvestment income perce ntage lor 201 3 (l ine 10c, column (f) divided by line 13, column (f)). ... . . . .. .. . . .. . . .
18
lnvestment income percentage from 2012 Schedule A, Part 111, line 17.. .... ..... .
%
%
19a 33-1/3% support tests- 2013. lf the organization did not check the box on line 14 , and line 15 is more than 33 -1/3%, and line 17
is not more than 33 -1/3%, check this box and stop here. The organization qualifies as a publicly supported organ ization. . . .. .
b 33-1/3% support tests- 201 2. lf the organization did not check a box on line 14 or li ne 19a, and li ne 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 sup ported organ ization. . . .
20 Private foundation. lf the organ1zat ion did not check a box on line 14, 19a, or 19b, check this box and see instructions.
BAA
TEEA0403L 06/28113
Schedul e A (Form 990 or 990-EZ) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Part IV I Supplementallnformation. Provide the explanations requi red by Part li , li ne 1O; Part li, lin e 17a
or 17b; and Part 111 , line 12. Also complete this part for any additional information.
(See instructions) .
Schedule A (Form 990 or 990-EZ) 2013
'I
BAA
Page 4
Schedule A (Form 990 or 990-EZ) 2013
TEEA0404L 06/28/13
2013
Schedule A, Part IV- Supplemental lnformation
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Page 5
77-0443565
Part 11, Li ne 1O- Other lncome
Nature and Source
MI SCELLANEOUS
2013
$
Tot al $
33,292 . $
33, 2 92. $
2012
24, 388. $
24 , 388 . $
2011
21 ,368. $
21 ,368 . $
2010
1 6,286.
1 6, 2 86.
2009
T
$ ---~1
~9~
,~
33
~7~.
=
$ ====1
=9~
,=
33
~7==.
OMB No. 1545·0047
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
I nternal Revenue Service
Schedule of Contributors
... Attach to Form 990, Form 990-EZ, or Form 990-PF
... lnformation about Schedule B (Form990, 99o-EZ, 990- PF) and its instructions is at www.irs.gov/form990.
Nam e of the organization
2013
Employer identificati on number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 04 43565
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
~ 501 (e)(
3 )
(enter number) orga nizatíon
O4947(a)(1) nonexempt charítable trus! not treated as a pnvate foundatíon
O 527 political organization
Form 990-PF
O 501 (c)(3) exempt prívate foundatíon
O 4947(a)(1) nonexempt charitable trus! treated as a private foundation
O 501 (c)(3) taxable prívate foundatíon
Check if your organízatíon ís covered by the General Rule or a Special Rule
Note. Only a sect1on 501 (c)(7), (8), or (1 O) organ1zat1on can check boxes for bolh the General Rule and a Specíal Rule. Se e 1nstructíons.
General Rule
Foran organízatíon fíl íng Form 990, 990-EZ, or 990-PF that receíved, duríng the year, $5,000 or more (ín money or property) from any one
contríbutor. (Complete Parts I and 11.)
O
Special Rules
IKJ For a sectíon 501 (c)(3) organ1zatíon f1líng Form 990 or 990-EZ that me! the 33-113% support test of the regulatíons under sectíons
509(a)(1) and 170(b)(1)(A)(ví) and rece1ved from any one contríbutor, duríng the year , a contríbutíon of the greater of (1) $5,000 or
(2) 2% of the amount on (i) Form 990, Part VI II, line 1h, or (ií) Form 990-EZ, li ne 1. Complete Parts I and 11.
O For
a section 501 (c)(7), (8), or (1 O) organízatíon fi ling Form 990 or 990-EZ that receíved from any one contríbutor, duríng the year,
total contributíons of more than $1 ,000 for use exclusively lor relígíous, charitable, scientific, literary, or educational purposes, or
the prevention of cruelty to chi ldren or anima ls. Complete Parts I, 11, and Ili.
O For
a section 501(c)(7), (8), or (10) organízation filíng Ferm 990 or 990-EZ that received from any one contributor, during the year,
contríbutions lor use exclusively lor religious, charitable, etc, purposes, but these contributions did not total to more than $1 ,000.
lf this box ís checked , enter here the total contributions that were received during the year foran exclusively religious, charitable, etc,
purpose. Do not complete any of the parts unless the General Rule applíes to thís organization because it received nonexclusívely
. . . . . . . . . . . . .,... $
religious, charitable, e te, contributions of $5,000 or more during the year. . . . . . . . . . . . . . . . . . .
----------------Caution: An organízatíon that ís not covered by the General Rule and/or the S pecial Rules does not f1le Schedu le B (Form 990, 990 -EZ, or
990-PF) but it mu s! answer 'No' on Part IV, line 2, of its Form 990; or check the box on líne H of its Form 990 -EZ or on its Form 990-PF,
Part I, line 2, to certífy that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
BAA For Paperwork Redu ction Act Notice, see t he lnstructions for Form 990, 990EZ,
or 990-PF.
TEEA0701 L
12/27113
Schedule 8 (Form 990, 990-EZ, or 990-PF) (2013)
Schedule 8 (Form 990, 990-EZ, or 990-PF) (2013)
Page
1
1 of Part 1
of
Namè of organization
Employer identification number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 -04435 65
IPart I
J
Contributors (see instructions). Use duplicate copies of Part ! if additional space is needed.
(a)
Number
-1 - -
(e)
Total
eontri butions
(b)
Name, address, and ZIP + 4
CALIFORNIA
STATE UNIVERSITY
- -----------------------------------$
52 41 NORTH MAPLE AVE
------------------------- -- ---------- - - - - - _5.§!_2_5_9 .:. .
(b)
Name, address, and ZIP + 4
-2- -
CALIF
DEPT. -O-F --EDUCATION
-------- -- ----- ---- - - ----------
(e)
Total
eontributions
721 CAPITOL MALL
------- - -----------------------------
(b)
Name, address, and ZIP + 4
---
~ ---------- - --- - - ----- - ---------------
Payroll
Noneash
Payroll
$ - - - - _7_1li!_3_4] .:... Noneash
Payroll
$
r-------------------------------- -- --- - -- - - - --- - -
r ----------------------- - --- - - -- - - - - --
Noneash
(e)
Total
eontributions
Payroll
$
-- - - ---- - -- - -- - - - --- - -- - --- ---------- ---- - - ---- -
Noneash
(b)
Name, address, and ZIP + 4
(e)
Total
eontri butions
(d)
Type of contribution
Person
---------------------- --- -- ---- - - - - - -
Payroll
$
- - - - - - -- - - -------- -- - ---------- ----- -- ----- ------
(b)
Name, address, and ZIP + 4
- --
r------- - -------------- ------ - - -------
Noneash
(e)
Total
eontributions
(d)
Type of contribution
Person
~ --------- -- - ---- --- ------------------
r -------- - -- --- -- - -- -- ------ ---------8AA
TEEA0702L
12/27113
D
D
D
(Complete Part 11 for
noncash contributions.)
r------------------------------- ----- (a)
Number
D
D
D
(Com pl ete Part 11 for
noncash contributions.)
---------------------- ---------------
---
D
D
D
(d)
Type of eontribution
Person
(a)
Number
D
D
(Complete Part 11 for
noncash contributions.)
~------------------------------ --- -- - -
---
~
(d)
Type of eontribution
Person
(b)
Name, add ress, and ZIP + 4
D
D
(Complete Part 11 lor
noncash contributions .)
(e)
Total
eontri butions
(a)
Number
~
(d)
Type of eontribution
Person
s~ç~~~Tg!..~~-~~1~- -------- - -----------(a)
Number
Person
(Complete Part 11 for
noncash contnbut1ons.)
F~~Ng!..~~-~]h~ ----------- - - ----- - -- - - -(a)
Number
(d)
Type of eontribution
Payroll
$
--- - -- ---- -
No neash
D
D
D
(Compl ete Part 11 lor
noncash contributions .)
Schedule 8 (Form 990, 990-EZ, or 990-PF) (2013)
1
Page
Schedu!e B (Form 990 , 990-EZ, or 990-PF) (2013)
to
1
of Part 11
Namé of organization
Employer identification number
FRESNO STATE PROGRAM$ FOR CHILDREN , INC
77 -04 43565
IPart 11 I Noncash Property (see instructions). Use dup licate cop ies of Part 11 if additiona l space is needed.
(a) No.
from
Part I
(b)
Deseription of noneash property given
(e)
FMV (or estimate)
(see instruetions)
(d)
Date reeeived
N/ A
~----------------------------------------
r---- --- --------------------------------~ - - - - -------- - ----------- - ---- - - -------- ~----------------------------------------
(a) No.
from
Part I
$
----------- -------- -
(b)
Deseription of noneash property given
(e)
FMV (or estimate)
(see instruetions)
(d)
Date reeeived
(e)
FMV (or estimate)
(see instruetions)
(d)
Date reeeived
$
(a) No.
from
Part I
(b)
Deseription of noneash property given
------------- --- - -- ---- - - - -- - - - - - -- - -- - -r---------------------------------------~----------------------------------------
~-- - - -------- - ----------- ----------------
(a) No.
from
Part I
$
------ -- -- ---- --- - --
(b)
Deseription of noneash property given
(e)
FMV (or estimate)
(see instruetions)
(d)
Date reeeived
~ ---------------------------------------­
~-- - - -------- ----------------------------
r- - ---------- - ------ - - - - -- - --- - --- -- - -- - - $
~ -------------------------------------------------- - - - ---- - (a) No.
from
Part I
(b)
Dese ription of noneash property given
(e)
FMV (or estimate)
(see instruetions)
- - - -- -- -- - - - --------------- - -- - ---------(a) No.
from
Part I
$
(d)
Date reeeived
-- - -- --- - - - ---------
(b)
Des eription of noneash property given
(e)
FMV (or estimate)
(see instruetions)
(d)
Date reeeived
~-- ---------- - -- ---- -- - -- - - - - - - ---- - -- - - -
~-------- - ----------- -- -----------------~----------------------------------------
r ----------------------------------------
BAA
$
--------- -----------
Schedule B (Form 990, 990-EZ, or 990-PF) (201 3)
TEEA0703L
12/27113
Schedule B (F orm 990, 990-EZ, or 990-PF) (2013)
Page
' Name of organization
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Part 111
1
of Part 111
77- 0443565
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8) or (1 O)
organizations that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organ1zallons complet1 ng Part Ili, enter total of exclusively rel igious, cha ntable, etc.,
contributions of $1 ,000 or less for the yea r. (Enter this information once. See instructions.) ..... . ... .
Use duplicate copies of Part Il i if additional space is needed.
(a)
No. from
Part I
1 to
Employer identificati on number
(e)
Use of gift
(b)
Purpose of gift
.,..
N/A
$
- - --- - - ----
(d)
Descripti on of how gift is held
N/A
r- - - -- - -- - -- -- -- --- - - ------------ - - -- - - -- ------------------- - r ---------------------------------------- -------- --- - --- - ----r -- - ---- -- - --- - - -- ------- ---------------- -------- ----------- -(e)
Transfer of gift
Transferee's name, address, and ZIP + 4
Relationship of transferor to transferee
r---------------------------------- ------------------- - ----- - ·
r ------ - ------- -- - - -- -- -- - - - --- - --- - ------ -- - -- -------------- r - - - -- ----- - - - --------------------- ---------------- - --- -- -- -(a)
No. from
Part I
(e)
Use of gift
(b)
Purpose of gift
(d)
Deseription of how gift is held
---------------------------------------- -- - -- - - - - -- --------- ·
--------------- - -- - ------ - ----------- - ---------------------- ------- - ------ - ----- -
----------------------------- - ---- - - -----
(e)
Transfer of gift
Transferee's name, address, and ZIP + 4
Relationship of transferor to transferee
-- ----------------- -- - - -- --- - - - - -- - ------- -- - - -- ------- ---- --·
-- ----------------------- -------- -- ------- -- -- ----------- ----·
r - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - (a)
No. from
Part I
(b)
Purpose of gift
(e)
Use of gift
- - - - -- -- - - -- - - - - - - - - --- --- (d)
Deseription of how gift is held
r - - -------------------------------- -- - -- - ------- ------------- r -- - - --- -- - --- ---------- - ----- - - -- - - --- -- ------- ------- -- ---- r ---------------------------------------- --- - ---- ------ -- -- - (e)
Transfer of gift
Transferee's name, address, and ZIP + 4
(a)
No. from
Part I
Relationship of transferor to transferee
(b)
Purpose of gift
(e)
Use of gift
(d)
Deseription of how gift is held
----------------------------------------- - ------ ---- --- -- - -- - - -- - ----- - ---------- --------------------- ----------- - - - - -- -- - ·
----------------------------------------- ------- -------------·
(e)
Transfer of gift
Transferee's name, address, an d ZIP + 4
Relations hip of transferor to transferee
------------------------ - - -------------- - - ----------r -------------------- ------- --- - --- ------------- ---------- - --~ -------------------------- -- - -----
~ ---- ------------------------------
BAA
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
TEEA0704L
12/2711 3
(Form 990)
Department of the Treasury
lnternal Revenue Service
Name of t he org anization
1
OMB No. 1545-0047
Supplemental Financial Statements
. SCHEDULE D
2013
• Complete if the organization answered 'Yes,' to Form 990,
Part IV, lines 6, 7, 8, 9, 1O, 1 la, 11 b, 11 e, 11 d, 11e, 111, 12a, or 12b.
• Attach to Form 990.
• lnformation about Sc hedule D (Form 990) and its instruction s is at www.irs.gov/ form990.
Open to Public
lnspection
I
Emplo yer identification number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 0443565
Part 1 1 Organizations Maintaining Don or Advised Funds or Other Similar Funds or Accounts.
Complete if the organization answered 'Yes' to Form 990, Part IV, line 6.
(a) Donar advised funds
1
Tota l number at end of year. . . . . .......... ..
2
Aggregate contributions lo (during year) . . . .
Aggregate grants from (duri ng year).
3
4 Aggregate value at end of year.
(b) Funds and other accounts
......
5 Did the organization inform all donors and donar advisors in writing that the assets held in donar advised funds
are the organization's property, subject to the organization's exclusive legal control?.
.. .. .... .. ..
6
D Yes
Did the organization inform all grantees, donors, and donar advisors in writing that gran\ funds can be used only
far charitable purposes and not lor the benefit of the donar or donar advisor, or far any other purpose conferring
impermissible private benefit?. . . . . . . . . . . . . . . . . . . . . . . . . . .
.. .. .. .. ..
IPart 11 IConservation Easements.
D Yes
D No
Complete if the organ ization answered 'Yes' to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land lor public use (e .g., recreation or education)
Preservalton of an historically important land area
§
Protection of natural habitat
Preservation of open space
2
O
OPreservatton of a certtfied htstoric structure
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the
las\ day of the tax yea r.
Held at the End of the Tax Year
a Total number of conservation easements.
2a
b Total acreage restricted by conservation easements . . . . . . ..... . ..... . ... . ... . ...... . .. . . .. . .
e Number of conservation easements on a certtfied historic structure included in (a)..
2b
2c
d Number of conservation easements incl uded in (e) acquired after 8/17/06, and not on a historic
2d
structure listed in the National Register . . . . . . . . . .
. . . . . . . . . . . . . . ...... . .
3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organtzatton dunng the
tax year •
4
Number of states where property subject lo conservation easement is located •
5
6
Does the organization have a written po licy regarding the periodic monitoring, inspection, handling of violations,
and enforcement of the conservation easements it holds? .
Staff and volunteer hours devoted lo monitoring, inspecting, and enforcing conservation easements during the year
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
D Yes
•
• $ ---------------8
Does each conservation easement reported on line 2(d) above satisfy the req uirements of section 170(h)(4)(B)(i)
0 Yes
and section 170(h)(4)(B)(ii) ?.. . . ........ . ............ . .
9
ln Part XIII , describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and
include, if applicable, the text of the footnote to the organization's fi nanctal statements that describes the organization's accounting far
conservation easements.
!Part 111 IOrganizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Comp lete if the organ ization answered 'Yes' to Form 990, Part IV, line 8.
1 a lf the organization elected, as permitted under SFAS 11 6 (ASC 958), not to repar\ in its revenue statement and balance sheet works of
art, historical treasures , or other similar assets held far public exhibition , education, or research in furtherance of public service, provide ,
in Part XII I, the text of the footnote lo its financial statements that descnbes these 1\ems.
b lf the organization elected, as permitted under SFAS 116 (ASC 958), lo report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held lor public exhibition, education, or research in furtherance of public service, provtde the
following amounts relating to these items:
... $
(i) Revenues included in Form 990, Part VIII, line 1.
... $---------------
(ii) Assets included in Form 990, Part X.. .
2
lf the organization received or held works of art, historical treasures, or other simi lar assets far fi nancial gain, provide the fol lowing
amounts required to be reported under SFAS 116 (ASC 958) relating lo these items:
.... ....... ......... .. .. ... $
a Revenues included in Form 990, Part VII I, line 1. .
.... ... $ ----------------b Assets included in Form 990, Part X... .
BAA For Paperwork Reduction Act Notice, see the lnstructio ns for Fo rm 990.
TEEA330 1L
10/02/13
Schedule D (F orm 990) 2013
Schedule D (Form 990) 2013 FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0 443565
Page 2
' !Part 111 I Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
§
3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of 1ts collect1on
items (check al l that apply):
a
b
e
4
Public exhibition
Scholarly research
d
e
B
Loan or exchange programs
Other
--------------------------------------------
Preservation for future generations
Provide a descnption of the organizat1on's collections and explam how they further the organ1zat1on's exempt purpose 1n
Part XII I.
5 During the year, did the organization sohci t or receive donations of art, h1storical treasures , or other sim1lar assets
to be sold to raise funds rather than to be maintained as part of the organization's col lection? .
.. ..
D Yes
DNa
!Part IV I Escrow 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 ls the organ ization an agent, trustee , custodian, or other intermediary lor contributions or other assets not included
on Form 990, Part X?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b lf 'Yes,' explain the arrangement in Part XIII and comp lete the following table:
O Yes
Amount
e Begi nning balance . . . . ... ..... . . .
1e
d Add1tions during the year .
e Distributions during the year.
1d
1e
f Ending balance . .
1f
. U Yes
. . . . . . . . . . . . . .. .
2a Did the organization include an amount on Form 990, Part X, line 217.
b lf 'Yes,' exp lain the arrangement in Part XI II. Check here if the explantion has been prov1ded in Part XIII .. .....
!Part V
I Endowment Funds. Complete
..
~ Na
if the orJanization answered 'Yes' to Form 990 Part IV line 1O.
(a) Current year
(b) Prior year
(e) Two years back
(d) Three years back
(e) Four years back
1 a Beginni ng of yea r balance .
b Contributions . . . . . . . . . . . . .
e Net investment earn ings, gains,
and losses..
d Grants or scholarships. . . . . ' .. '
e Other expenditures for facilities
and programs.. .
f Administrative expenses . . . . . . .
g End of year balance .. . ... '. ' ..
2 Prov1de the est1mated percentage of the current yea r end ba lance (l1ne 1 g, column (a)) held as:
%
a Board des1gnated or quasi -endowment ...
b Permanent endowment ...
%
%
e Temporari ly restricted endowment ...
The percentages in lines 2a, 2b, and 2c should eq ual 100% .
3 a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
(i) unrelated organizations.
3a(i)
(ii) related organizations ...
3a(ii)
Yes
b lf 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? ..... . . .. . .
4
Na
I
3b
Describe in Part XIII the intended uses of the organizat1on's endowment funds.
!Part VI I Land, Buildings, and Equipment.
Complete if the organizat ion answered 'Yes' to Form 990, Part IV, line 11 a. See Form 990, Part X, line 1O.
Description of property
(a) Cost or other basis
(b) Cost or other
(investment)
basis (other)
(e) Accumulated
depreciation
(d) Book value
1 a Land . . . . . . . . .. . . . . . . . . . . . . . . . . . . . .
b Buildings. . . . . . . . . . . . . . . . . . . .. . .. . . . . . ...
.
e Leasehold improvements. . . . . .. ·· ···· . . . .
d Eq uipment. . . . . . . . . . . . . . . . . . . . . . . .
e Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
44 656.
.
42,516 .
2 14 0.
Total. Add lines 1a through 1e. (Column (d) must equa/ Form 990, Part X, column (B), line IO(e).). .. .. .. .. . . . . . . . . . . ~
2 14 0 .
Schedule D (Form 990) 2013
BAA
TEEA3302L 10/02113
Page 3
Schedule D (Form 990) 2013 FRESNO STATE PROGRAMS FOR CHILDREN
INC
77 - 04 43565
· [iiirt"VII llnvestments - Other Securities.
'
N/A
Comp•ete
I
.f
I t he orÇJan1zat1on answere d 'Y es to Form 990 P art IV 1·1ne 11 b S ee Form 99 O, Part X, lin e 12.
(b) Book value
(a) Description of secunty or category (including name of secunty)
'
I
(e) Method of valuation: Gost or end-of-year market value
(1) Financial derivatives .
(2) Close ly-held eq uity interests . .. . .
. ..
' . ... .. '
(3) Other
---------- - ---- -- - -- - -
...
(A)
---------------------------(8)
-- ------------------------(C)
---------------------- --- (O)
-------------------(E)
--------------------------(F)
------ -------------------(G)
----------------- - ----- --(H)
--- -------- --------------(I)
--------------------------Total. (Column (b) mus! equal Form 990, Part X, column (8) line 12.).
IPart Vlllllnvestments -
...
i
Program Related.
WA
Complete 1f the or an1zat1on answered Yes to Form 990, Part IV, l1ne 11e. See Form 990 , Part X, Ime 13.
I
I
(a) Description of investment type
(b) Book va lue
(e) Method of valuation: Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(a) Description
(b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(1 O)
Total. (Column (b) must equal Form 990, Part X, column (B), line 75.) . '
IPart X J Other Uabilities.
... ............ . .......... ... ... ... ..
' ' ' . '
...
Complete 1f the orgamzat1on answered Yes to Form 990, Part IV, Ime 11 e or 11f See Form 990 Part X l1ne 25
'
'
(a) Description of liability
(b) Book value
I
I
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(1 0)
(1 1)
...
Total. (Column (b) mus! equa/ Form 990, Part X, column (8) line 25.).
2. Llabll!ty lor uncertam tax pos1110ns. ln Part XIII, prov1de the text of the footnote to the orgamzat1on's fmanc1al statements that reports the orgamzat10n's ilab11ity lor uncertain
tax pos1tíons under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII . . . .. ... . . ........
. .. . . See . Part ..XIII . ~
BAA
TEEA33D3L
10/02113
Schedule D (F orm 990) 2013
Schedwle D (Form 990) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Page 4
· IPa'rt XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
Total revenue, gains, and other support per audited financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Amounts included on line 1 but not on Form 990, Part VIII , line 12:
a Net unrealized gains on investments ... . . . . . . . ... . .
. . . . . . . . . . . . . . ' . ' ..
2a
b Donated services and use of facil tties. . . . . . . . . . . . . . . . . . . . .... .. . . . . . . . .
2b
e Recoveries of prior year grants. . . . . . . . . . . . . . . . ' .. . . . .. . . . . ... .. .
2e
d Other (Describe in Part XIII.) . . . . . . .... . . . . . . .. . .. . . .. .... . . . . . . . ... .
2d
1
e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . .
.. . . . . . ..
.. . .. . . . . . .. . . . . . . . . . . . . . . . . . . . . . .. . . . ... .. .
..
.
. ' . . . . . ...
Subtract li ne 2e from line 1 . .. .. . . . . .. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . ... . . . . . . . . ' . . . . .
4 Amounts included on Form 990, Part VIII , line 12, but not on line 1:
a lnvestment expenses not included on Form 990, Part VI II, line 7b . . . . . . . . . . . .
4a
b Other (Describe in Part XI II.). . . . . . . ' . .... . ' ' . .... ' ..... ' . . ' ' .. ' ... ' . . . . . . . . . . 4b
3
5
1,462,863.
..
..
.
1
e Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... . . . . . . . . . . . . . . ...
Tota l revenue . Add lines 3 and 4e. (This must equal Form 990, Part/, line 12.) . . . . . . . . . . . . . . . . .
2e
3
1,462,863 .
4e
5
1,462,863 .
\Part XII I Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered 'Yes' to Form 990, Pa rt IV, line 12a.
1
2
Tota l expenses and losses per audtted financial statements.... .
Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities. .. . . . . . . . .
.... . . . . . . . . . . . . . . . . . .
b Prior year adjustments . . . . . . . . . . . . .... . . . . . . . . . .. . . . . . . . ... .. .. . . . . . . . ..
e Other losses . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . .... .. . . . . . ... . . . . ... .. ..
d Other (Describe in Part XIII.). . . . . . . . . . . .... . . . . . . . . . . . . ... . . . .. ... .. . . . . . ... .
.
..
1
1,448,055.
2a
..
2b
2e
2d
. . . ... . .. . . . . .. . .. . . . . .. . . . . . . . . . . . . . . . . . . . .. . . . . . .... . .. . . . ..
3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . .. . .. . . . . . ··· ·· · . . .. . .. .. ... . . .
e Add lines 2a throug h 2d .
Amounts included on Form 990 , Part IX, line 25, but not on line 1:
a lnvestment expenses not incl uded on Form 990, Part VII I, line 7b . .... . . .
4a
b Other (Describe in Part XI II.) .. . . . . . . . ' ' ...... . .. . ..... ... ...... . · · ··· . . ..
4b
e Add lines 4a and 4b . . ... . .. ' ' ' ' ' ' . ' ' .. ' ' '. . . ' . . . ' ' ' '. '. '. ...
..
5 Total expenses. Add lines 3 and 4e. (This must equal Form 990, Part /, lin e 18.) ..... . . .
2e
3
1,448,055 .
4
'
''
''
IPart XIIII Supplemental lnformation.
''
''
''
''
''
''
''
'
'
'
. . .. . .. . . . . . . . .
. . . ..... . .. . .
'
''
'
4e
5
1 448 055 .
Provide the descriptions req uired for Pa rt 11, lines 3, 5, and 9; Part 111, lines l a and 4 ; Part IV, lines lb and 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.
_ _ _P.Jlrt _X_-.fLN_.@_f.QQtDQt~ ____ __ ________ _____________________ ____________ ___ _
AND STATE OF CALIFORNI A INCOME TAXES .------------------------ - - - --- --- ----- -----------------------------
GUIDANCE ABOUT POS ITIONS TAKEN BY AN ENTITY IN I TS TAX RETURNS THAT MIGHT BE
BAA
Schedule D (Form 990) 2013
TEEA 3304L
10/02113
Sched ule D (Form 990) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Page 5
·1Pan XIII I Supplementallnformation (continued)
__ _Pii!t~-- _f!!'J_~ _f~Q_t~Q_t~ (_c~~tl_n_!:!~dJ ____________________________ _ __ ___________ _ _
UNCERTAIN.
MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE
POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE
LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION.
PROGRAMS FOR CHILDREN'S RETURNS
ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR
THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.
-------------------------------------- - -------------- - --------------
BAA
TEEA3305L
07/01113
Schedule D (Form 990) 2013
Compensation lnformation
SCHEDULE J
(Form 990)
Department of the Treasury
lnternal Revenue Servtce
OMB No. 1545-0047
For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
.,. Complete if the organization answered 'Yes' on Form 990, Part IV, li ne 23.
.,. Attac h to Form 990. .,. See separate instructions.
.,. lnformation about Schedule J (Form 990) and its instructions is
at www.irs.gov/form990.
2013
I
Open to Public
lnspection
Na me of the organization
FRESNO STATE PROGRAMS FOR CHILDREN
IPart 11 Questions Regarding Compensation
INC
Yes
No
1 a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part
VIl , Section A, line la. Complete Part 111 to provide any relevant information regarding these items.
O First-class or charter travel
O Travel for compan ions
O Tax indemnification and gross-up payments
O Discretionary spending account
OHousing allowance or residence for persona l use
OPayments for business use of personal residence
OHealth or socia l club dues or in itiation fees
OPersonal services (e .g., maid, chauffeur, chef)
b lf any of the boxes on li ne 1a are checked, did the organization follow a written pol icy regarding payment or
reimbursement or provision of all of the expe nses described above? lf 'No,' com plete Part Ili to exp lain ... ... . . . . . . . . . .
1b
1---+---+-----:
J
2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors,
trustees, and officers, including the CEO/Executive Director, rega rding the items checked in line la? ......... ......... .
3
lndicate which, if any, of the following the fi ling organization used to establish the compensation of the organization's
CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to
establish compensation of the CEO/Executive Director, but exp lain in Part Il i.
O Compensation comm ittee
O lndependent compensation consultant
O Form 990 o f other organizations
4
2
1--+--+---;
O Written employment contract
O Compensation survey or study
O Approval by the board or compensation comm ittee
During the year, did any person listed in Form 990 , Part VIl , Section A, li ne 1a with respect to the filing organization
or a related organization:
a Recetve a severance payment or change -of-control payment7. . . ...... ............. .... . . .... ... . . .
.. .. . ... .... . .
b Participate in, or receive payment from, a supplemental nonqualified retirement plan?.... . ...... .. ... .. ... . . . . .... .
e Partictpate
in, or receive payment from, an equ tty -based compensation arrangement? ............... . . . . . . . . ... . . .. .
4b
X
X
4c
X
4a
I-- +-- -+-C:..:...-
lf 'Yes' to any of lines 4a-c, list the persons and provide the appltcable amounts for each item in Part 111.
Only section 501(cX3) and 501(cX4) organizations must complete lines S-9.
5
For persons listed in Form 990, Part VIl, Section A, line l a, did the organization pay or accrue any compensation
contingen ton the revenues of:
a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . ..... . ....... . .................... . . . .. . . . . .. .
b Any related organization? ... . . .
Sa
Sb
-
X
X
lf 'Yes' to line 5a or 5b, describe in Pa rt Il i.
6
For persons listed in Form 990, Part VIl , Section A , li ne 1a, did the organization pay or accrue any compensation
contingent on the net earni ngs of:
a The organization? . . . .. ........ .
b Any related organization?....... . . .......... . . . ..... . .. ... .. . . ... . .. .. . . .. . .... . .. . . ... . .. .. . . .. . . . . .. . . . .. ... . . . . .
lf 'Yes' to line 6a or 6b, describe in Part 111.
7
8
9
For persons listed in Form 990, Part V Il, Section A, line la, did the organization provide any non-fixed
payments not described in lines 5 and 6? lf 'Yes,' describe in Part Ili..................... . ....... . ............ . . . . . . .
Were any amounts reported in Form 990, Part VIl, paid or accrued pursuant to a contract that was subject
to the initial contract e xception described in Regulations section 53.4958-4(a)(3)?
lf 'Yes,' describe in Part Ili. ........ . . .. . . ....... . ... . .... ...... . .. . ......... . .. . . . ..... . . . .
TEEA4101L 07 /08113
6a
X
6b
X
1---t--+--=-=X
1-- +-- -+-C:..::...-
8
lf 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations
section 53.4958-6(c) ?. . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . .. . . . . .. . ...... . ........... . .......... . ... . . . . .
BAA For Paperwork Reduct10 n A ct Notlce, see the lnstructlons for Form 990.
l- -l- - -
X
9
Schedule J (Form 990) 2013
Schedule J (Form 990) 201 3
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 - 0443565
!Part 11 1 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
Page 2
·
For each indiv1dual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions on
row (ii). Do not list any individuals that are not listed on Form 990 , Part VIl.
Note. The sum of columns (B)(i)-(ii i) for each listed individua l must equal the total amount of Form 990, Part Vil , Section A, line l a, applicable columns (D) and (E) amounts for that indiv1dual.
(B) Breakdown of W-2 and/or 1099-MISC compensation
(i) Base
compensahon
(A) Name and Title
DR. SANDRA WI TTE
Cha ir
DEBBI E AD I SHIAN-ASTONE
<i> L
(ii> I
I
(ii) Bonus and
1ncent1ve
compensallon
o.
1 36 . 014 .
o.
3
(i)
(i i)
(i)
(i i)
4
(i i)
5
(i) 1- - - - - - - (i i)
2
Treasurer
1 6 3 . 416 .
------ ~ ~1---- -- -~-:
------~ ~I- ------~-:
7
8
(C) Retirement
and other
deferred
compensation
I (O) Nontaxable
benefits
-- 3o:-74~ ~---2s~ 83~~ - -195/-59~:1 - -- --- -~~
-- 3o :-5o~ ~ ---34:_64~~ - -i28-'--57~ :1 ------ -~~
---------- - --- --
_______ ____ ___ _
_..
(i) ,_ - - - - - - (i i)
(i)
1- - - - - - - -
------------ --- -
(ii)
-------- ---- ----
----------------
__ __ ___ _______ _
_______ _______ _
----------------
___.
(i) ,_ - - - - - - (i i)
__,
10
(i) 1- - - - - - - (i i)
(i)
·-------(ii)
11
(i) ,_ - - - - - - (i i)
---- --- ---- - ----
12
(i) 1- - - - - - - (i i)
- --- - -- --- -- -- --
13
(i) ,_ - - - - - - (i i)
14
(i i)
15
(i) 1- - - - - - - (i i)
16
(i) 1- - - - - - - (i i)
9
(i)
BAA
(E) Total of
j<F) Compensation
columns(B)(i)-(D)
reported as
deferred in prior
Form 990
--- -- ---------- -
(i) 1- - - - - - - -
6
(iii)Other
reportable
compensat•on
----------------
-- - -- ----- --- --- -- --- -- ---------
___ ___ _ ___ ____ _
_______ ____ ___ _
____ ___ ____ __ __
___.
__ _____ _
,
__,
___.
------ ------ ---TEEA4102_
07108113
-------~--------
Schedule J (Form 990) 2013
Schedule J (Form 990) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
Part 111 I Supplemental lnformation
I
Page 3
77 - 0443565
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 li. Also
complete this part for any addit ional inform ation .
Schedule J (Form 990) 2013
BAA
TEEA41 03l 07/08/13
. SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
lnternal Revenue Serv1ce
Supplementallnformation 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 .
... Attach to Form 990 or 990-EZ.
... lnformation about Schedule O (Form 990 or 990-EZ) and its instructions is
at www.irs.gov/form990.
Na me of the organ,zat,on
OMB No. 1545·0047
2013
Open to Public
lnspection
I
Employer identification number
FRESNO STATE PROGRAMS FOR CHILDREN
I77-0443565
INC
---~~~N~_ ~T~1~JgQG~~KQ~~~I~~~~- ~X~lJ~~~1~~~~~KQR~~~~1~T~_ ~NJY~R~~~~--- ---- _ _Fl\~~N~_ ~S~QÇ,I~T~.O~!.__I~~:..~_ tiA_N~Q.El'i~fiT_ K~E_ 1Q. J~~F_9~ yg~ _R~ç_o~ _K~~~I~§ _F_y~ç_TJQli XQ~ __
PFC.
___F_O!_'!! ~~0.!.. ~a_rt_VJ,_lln~ _]! ~ -_F_O!.'!! ~~0-~e~i~~ f~OE~S~ ____________________ ______ ______ _
THE EXECUTIVE--DIRECTOR
WILL REVIEW AND APPROVE THE ORGANIZATION'S
-------------- -- AND/OR
--- ---CONTROLLER
------------------------------------- ---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
___R]:Q~I_R~J2. ~Y~RJ_ ~W_9 _~E~~._______ __ _ _ ___ __ _ _ _____ ______ _ _ ___ ____________ _
COMPENSATION FOR TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES OF THE ORGANIZATION IS
REVIEWED AND APPROVED BY THE VICE PRESIDENT FOR ADMIN AND BY THE UNIVERSITY
PRESIDENT.
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MADE
--- - ---- ------ - ------- - - - - - ------ ---------- ------------ ------------AVAILABLE TO PUBLIC UPON REQUEST.
BAA For Paperwork Reduction Act Notice, see the lnstructions lor Form 990 or 990-EZ.
TEEA4901L
09/09/2013
Schedule O (Form 990 or 990-EZ) 2013
OMB No. 1545-0047
SCHEDULE R
Related Organizations and Unrelated Partnerships
(Form 990)
...
Department of the Treasury
lnternal Revenue Serv1ce
2013
Complete if the organization answered 'Yes' on Form 990, Part IV, li ne 33, 34, 35b, 36, or 37 .
... Attach to Form 990. ... See separate instructions.
... lnformation about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.
Open to Public
lnspection
Name of the organ1zat1on
Employer ídentification number
FRESNO STATE PROGRAMS FOR CHILDREN, INC
It'art I
I77 - 0443565
j ldentification of Disregarded Entities Complete if the organization answered 'Yes' on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(e)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controll ing
entity
(1)
------ --- ---------- --- --------- ---------- - - ---- ------------ - ----------- ---- --------- --- --------- (2)
------------- --- ---------------------- ----- ------ -- -- -- --------- -------- -- -- --- ---------- -- -- --- (3)
------------------------------------------ -- -- - ------- -- - - ------ ------ ---- ---------- - --------- ---
IPart 11 1· .
.
...
- ·- .
--
one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(e)
Legal domicile (state
or fo reign country)
(d)
Exempt Code
section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Sec 512(b)(13)
controlled entity?
Yes
No
CALIFORNIA STATE UNIVERSITY, FRESN
________ __
-------------------------FRESNO, CA 93740
(1)
-- 5241N~MAPLE -AVENUE
--
94~~ou47
___ ___ ____________
UNIVERSITY
CA
501 (C) (3)
2
N/ A
X
(2)
------ ----- ----- ----- ------ -
------- ---- -------------------------- ----- ------ ----- -(3)
- --- - ---- ---- - --- --- ---- - ---
------ -- ----- - ------------------------- --- -------- ----(4)
--------- --- - - ---- -- ----- - -- - - ----------------------------- - ----- ---- ------- ----- -
BAA For Paperwork Reduetion Act Notiee, see the lnstructions for Form 990.
TEEA5001 L 06/26113
Schedule R (Form 990) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77-0443565
Page 2
1Part 111 l ldentification of Related Organizations Taxable as a Partnership Complete if the organization answered 'Yes' on Form 990, Part IV, line 34
Schedule R (Form 990) 2013
.____ ___, because it had one or more related organizat ions treated as a partnership during the tax year.
(f)
(g)
(a)
(b)
(e)
(d)
(e)
Name, address, and E IN of
related organization
Primary activity
Legal
domici le
(state or
foreign
country)
Direct
controll ing
entity
Predominant income
(related, unrelated,
excluded from tax
under sections
Share of tota l
income
(h)
Share of
end-of-year
assets
512·514)
Dispropor·
tionate
al locations?
Yes
No
(i)
Code V-UB I
amount in box
20 of Schedule
K· 1 (Form
1065)
(j)
General or
managing
partner?
Yes
(k)
Percentage
ownership
No
(1)
--------------- --------- - --- - ---------- (2)
----- ------ ----------------------------(3)
---------------------------- --------- ·- --
IV l ldentification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered 'Yes' on Form 990 , Part IV,
.____ ___, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(i)
(e)
(d)
(f)
(h)
(a)
(b)
(e)
(~)
1Part
Name, address, and EIN of related organization
Primary activity
Legal domicile
(state or foreign
country)
Direct
controlling
entity
Type o f entity
(C corp, S corp ,
or trus!)
Share of
total income
Share o end-of·
yea r assets
Percentage
ownership
Sec 512(b)(13)
controlled entity?
Yes
No
(1)
-- - -- - ------ ----- - -- ---- --------- -- --------------
- --- - ---- ---- - - - --------J~-- ------------ ----- ----- -- -- ----- -- - -- -------------- ----- --- -- - - - - --- -(3)
----------------------------------------- --- ----------------------------BAA
TEEA5002L 06/27113
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
FRESNO STATE PROGRAM$ FOR CHILDREN, INC
IPart V ITransactions With Related Organizations Comp lete if the organization answered
a
b
e
d
e
77-0443565
Page 3
'Yes' on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts 11, 111 , or IV of this schedule.
During the tax year, did the organization engage in any of the following transactions with one or 11ore related organizations listed m Parts II ·IV?
Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . ....... ..... .... . . . .. ..... . .... . .
Gift, gran!, or capita l contribution to related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........... . . . .
Gift, gran!, 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) .......... . ........ ... .. . ............... . ............ .. ...... . . ...................... .. ............... ... .. .
Divide nds from related organization(s) .
g Sale of assets to related organization(s) .
h Purchase of assets from related organization(s) .
Exchange of assets with related organization(s) ...... . .......... .
Lease of facilities, equipment. or other assets to related organization(s) ....... ........ ......... . ...... ........ . ...... ...... . ..... . . ...... ........... . . . ......... .
k Lease of facilities, equipment, or other assets from related organization(s) .................. ...... . . . .
Performance of services or membership or fundraising solicitations for related organization(s) .... . . . . . .
m Performance of services or membership or fundraising solicitations by related organization(s) . . .. . .. ... .
n Sharing of facilities, eqUipment, mai ling lists, or other assets with related organization(s) .... . .. ... . .......... ....... ....... . . . . . . .... .... .. .. .... . . ..... .
o Sharing of paid employees with related organization(s). ..... . .. .. .
p Reimbursement paid to related organization(s) far expenses .... . .. . ...... . ...... . ..... . ... . . ... . . . ................ . . ... . . .......... . ...... . ............ . . ..... .
q Reimbursement paid by related organization(s) far expenses ........ . . ... .......... .. .. . .. .. ....... .. .... ... ... .. ....... .. .... . ..... . . . . . . ........ . .... . .. . .... .
-Yes No
1a
1b
X
X
X
1e
1d
1e
X
X
1f
1g
X
X
X
X
X
1h
1i
1j
1k
11
1m
X
X
X
X
X
1n
1o
1p
X
X
1q
r Other transfer of cash or property to related organization(s) .... .. . . .. . . ....... ........ .............. . .................. ... .. . ......... . .. .. . ... ........... . .
X
1r
s Other transfer of cash or property from related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... . .. . ..... . ...... . . . .. . . ....... .
ls
X
2 lf the answer to any of the above is 'Yes,' see the instructions far information on who must complete this line, includ ing covered relationships and transaction thresholds.
(a)
(b)
(e)
Name of related organization
Transaction
Amount involved
Method of(~eterm ining
type (a·s)
amount involved
I
(1)
e
CALIFORNIA STATE UNIVERSITY, FRESNO
I
417,836. AUDIT REPORT
(2)
(3)
(4)
(5)
(6)
BAA
TEEA5003L 06/27113
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
77 -0443565
Page 4
I Pa-rfVI] Unrelated Organizations Taxable as a Partnership Complete if the organization answered 'Yes' on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross
revenue) that was not a related organization. See instructions regard ing exclusion for certain investment partnerships.
(a)
(b)
(e)
Name, address, and EIN of entity
Primary activity
Lega l domicile
(state or foreign
country)
(e)
(d)
Predominant Are all partners
income
section
(related, unre·
501(c)(3)
lated, excluded organizations?
from tax under
section 512-514) Yes
No
(f)
Share of
tota l income
(g)
Sha re of
end·of-year
assets
(h)
(i)
Dispropor·
Code V-UB I
tionate
amount in box
allocations? 20 of Schedule
K-1
Form (1065)
Yes No
(j)
Gene ral or
managing
partner?
Yes
(k)
Percentage
ownership
No
(1)
-- - --- ------- --- ------------ -- ------------------(2)
----------------------------- --- -
-------------- --(3)
------------ ---- --------- ---- -- -----------------(4)
----------- - -- -- --------------------------------(5)
- -- --- ------- --- ----------- ------
----------------(6)
- ---- - --- --------- -- -- -- - ---- --- ----------- ----- [7)
------- ---- ------- - -- -- -- --- ---- -
- -- ----------- - -(8)
---------- - ----- ---- ---- - --- - -- -------------- -- -BAA
TEEA5004L
06/27/13
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
FRESNO STATE PROGRAMS FOR CHILDREN, INC
IPart VIl I Supplemental lnformation
77-0443565
Page 5
Provide additional information for responses to questions on Schedule R (se e instructions).
BAA
TEEA5005l
06/27113
Schedule R (Form 990) 2013