Form
990
~1~~n~T~~~~~~~es:r~fz~ry
A
B
OMB
Return of Organization Exempt From lncome Tax
2014
Open to Public
lnspection
7/01
12014 1and ending
6/3 O
lnitial return
1f- Final return/termmated
1~
I
!
2015
D Employer idenlification number
r-
f- Name change
1545-0047
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.
For the 2014 calendar year1or tax year begin ning
e
Check if applicable:
r- Address change
No.
94- 6000669
THE AGRICULTURAL FOUNDATION OF
CALIFORNIA STATE UNIVERSITY, FRESNO
2771 EAST SHAW AVENUE
FRESNO, CA 93710
E Telephone number
559- 278-0800
G Gross receipts $
6,186 ,98 6 .
H(a) ls this a group retum lor subordinates?~ Yes
~ NNoo
H(b) Are all subordinates included?
Yes
lf 'No,' attach a tist. (see tnstructions)
Amended relurn
Application pending F Name and address of principal officer:
) • (insert no.) I ]4947(a)(l) or I 1527
Tax-exempt status
lX I SOl (cX3) J I SOl(c) (
Website: ,.. WWW.AUXILI ARY.COM
H(c) Group exemplton number .,.
Form of organization: lXI Corporation I I Trust I I Associatton I J Other ,..
I L Year of formalton: 1954
I M State of legal dom1ctle: CA
I Part I
I S u mmary
1 Briefly describe the organization's mission or most significant activities: ~~~I~Q~T~~~~~U~~~I~N~~-~A~I(~~~T~_
lJNI_V~BS_I_T'f,_ .fBE
_S.NQ •____ _ __ _____ _ _ _ _______ __ _ _ __ ___ __ ______ __ ___ _ _ ___
QJ
I
J
K
o
e:
<11
e:
....
QJ
>
o
o
0!1
oJI
.!!!
:t::
>
~
e(
2
3
4
5
6
7a
b
- - -- -- - - ------ -- ---- --- ------- --- ------- --- ------- - --- -- -- - - - --- - - - ---0------------- -------- --- ------- --- ------ - -- - -- ----- Check this box ,..
if the organization discontinued its operations or disposed of more than 25% of its net assets.
Number of voting members of the governing body (Part VI, line l a). .. . . . . . . . . . ....... . . ....... . . . .. ...
Number of independent voting members of the governing body (Part VI , li ne 1b) ... . .. .... .. . . . . . . . . . ..
Total number of individuals employed in calendar year 2014 (Part V, line 2a). .. . ... . . . . . . . . . . ....... .. .
Total number of volunteers (estimate if necessary) ... ... . . . . . . . . ... .... . ... ... . . . . •..... . . .. . . .. . . . . .
Total unrelated business revenue from Pa rt VI II, column (C), line 12.... . ... .. ..... . .. . . . . .. .... .. . ....
Net unrelated business taxable income from Form 990-T, line 34. ... ' . . . . . . . . . .... . . . . . . . ' . . . ' . . . . . . . .
10
5
19
3
4
5
6
7a
7b
o
462 432 .
509 .
Prior Year
Ql
::J
e
Ql
>
Ql
a:
"'Cll
"'a.e:
13
Contributions and grants (Part VIII, line 1h) . . .. .. . . . .. ...... . .... . ..... . ... .. . . . ....
Program service revenue (Part VI II, line 2g). .. ..... . .... . ... . . . . . . . . . . ... . . . ... . . . . .
lnvestment income (Part VIII, column (A), lines 3, 4, and 7d). ........... . .. . . . . . ... . .
Other revenue (Part VI II , col umn (A), lines 5, 6d, Se, 9c, 1Oc, and 11e) .......... . .. . .
Tota l revenue- add lines 8 through 11 (mus! equal Part VIII, colum n (A), line 12) . . . .
Grants and similar amounts paid (Pa rt IX, column (A), lines 1-3) .. ... ........... . ....
14
15
Benefits paid to or far members (Part IX, col umn (A), line 4) . .. ' ' ' .. ' ........ .. . . . . . .
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5- l 0). . . . .
8
9
10
11
12
136 735.
280,000.
36 162.
3 993 581.
4 446,478.
1 866,493.
2 250 425 .
2 678,021.
4,544,514.
547 930.
2 423 350.
4 673 775.
- 227 297.
16a Professiona l fundraising fees (Part IX, column (A), li ne 11 e) . . . . . ... . ........ . . . .....
Ql
b Total fundraising expenses (Part IX, column (D), line 25) ,..
)(
w 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 1 lf-24e) . . .... . ... . .. . . ..... .. . .
Total expenses. Add lines 13-17 (mus! equal Part IX, column (A), line 25) ...... .. . ...
18
19
Revenue less expenses. Subtract li ne 18 from lin e 12 . . .......... .. . .. . .. .. . . . . .. . . .
0.! 20
R~
<Ili 21
Tota l assets (Part X, line 16) . ...... .. .... . . . .. . . . . . ... .. .. ....... . .. . . . . • . . ....... .
Total liabilities (Part X, line 26). ... .. ... ..... ... .. .. . . ...... . .. ... . . . . .. . . ... . . . ... .
22
Net assets or fund balances. Subtract line 21 from line 20 ... . .. ... . .. . . . . . . .. .. . ... .
~~
End of Year
Beginning of Current Year
••
o§
z ...
Current Year
400 219 .
500,380.
37,000.
4 154 845.
5 092,444.
IPart 11
5, 71 4,279.
706,73 4 .
5, 007,545.
5 428 738.
306, 996.
5 121 742.
I S iqnature B lock
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and lo the best of my knowledge and beltef, it is true, correct, and
complete. Declaration of preparer (other than officer) ts based on all information of which preparer has any knowledge.
S ig n
Here
~
Signature of officer
~
V RICCHIUTI
PAT
Type or print name and title.
Printrrype preparer's name
Pai d
Preparer
Use Only
rr(i
~
~ ~
Preparer's stgnature
I
Fausto Hinojosa, CPA, CFE
Firm's name
,.. Price, Paiqe and Company
Firm's address ,.. 677 Scott Avenue
I
Date
~ ~\'f
u
lJ
Chai r man
IDate
U
Check
if
self-employed
Firm's EIN
~
IPTIN
P00196912
77-0203007
Phone no. (559) 299 - 95 40
Clovis, CA 93612
May the IRS discuss this return with the preparer shown above? (see instructions). . . . . . . ... . . . . . . . ................. .... lXI Yes
I I No
TEEAO113l 05/28114
BAA For Paperwork Reducb on Act Not tce1see the separate mstrucbons.
Form 990 (2014)
Form 990 (2014)
THE AGRICULTURAL FOUNDATION OF
94-6000669
IPart 111 I Statement of Program Service Accomplishments
Page 2
o
Check if Schedule O contains a response or note to any line in this Part Ili. .. . . . . ............. . ....... . ....... . ......... .
Briefly describe the organization's mission:
~~~I~Q~TQ~- ~~U~~~IQ~pJ _~~~~~r~T~ -~NJ~~~~~~-~~~~~ - - - -- - ------ - ---- -- ---
2
3
Did the organization undertake any significant program services during the year which were nat listed on the prior
Form 990 or 990-EZ?.......... . ... . . .......... .. . . . .................................... . ... . . . ........... . ..
lf 'Yes,' describe these new services on Schedule O.
Did the organization cease conducting, or make significant changes in how it conducts, any program services?. ... .
lf 'Yes,' describe these changes on Schedule O.
O
o
Yes
~
No
Yes
~
No
4 Describe the organization's program service accomplishments far each of its three largest program services, as measured by expenses.
Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses,
and revenue, if any, far each program service reported .
4a (Cade :
) (Expenses
$
4, 454,030 . including grants of $
) (Revenue $
:--:::-:---
- --
-
y~IQQ~~~~I~QLJQ~-~~T~~~1~~~~N~- ~~u~~~- ~~Ol~~T~-~-~~~~-~U1 _~~r~- - - ---- ­
UNIVERSITY FARM AT CSUF EXCLUSIVELY FOR EDUCATIONAL PURPOSES .
4 b (Cade:
4c (Cade:
) (Expenses
$
) (Expenses
$
----
- - - --
--------------
--------------
including grants of
$
including grants of
$
4d Other program services. (Describe in Schedule 0 .)
(Expenses
$
including grants of $
4e Total program service expenses ~
4, 454, 030.
BAA
TEEA0102L
--------------
-------- - - - - - -
) (Revenue $
) (Revenue $
--------------
- -------------
) (Revenue $
05/28114
Form 990 (2014)
Form
990
(20 14)
THE AGRICULTURAL FOUNDATION OF
94 - 6000669
IPart IV IChecklist of Required Schedules
Page 3
Yes
1
ls the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? Jf 'Yes,' complete
Schedule A . . . . . .. . . . . .. . . . . . .. . . . . . .. .. .. . . . . .. . .. . . . . . .. . .. . . . . . . .. .. . . .. . .. . . . . . . . . . .. . .. .. .. . . . . . . . . .. . . . . . . . .
2
ls the organization required to complete Schedule B, Schedule of eontributors (see instructions)?......................
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................... .... ......... . ....... . ......................
Section 501(eX3) organizations. Did the organization engage in lobbying activities, or have a section 501 (h) e lection
in effect dunng the tax year? lf 'Yes,' complete Schedule e, Part 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5
ls the organization a section 501 (c)(4), 501 (c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98· 19? lf 'Yes,' complete Schedule e, Part Ili... . . . .
6
Did the organization maintain any donar advised funds or any similar funds or accounts far which donors have the right
to provide advice on the distribution or investment of amounts in such funds or accounts? lf 'Yes,' complete Schedule D,
Part I................. . ............................................. .. . ..... .. .. ................................. .
7
Did the organization receive or hold a conservation easement, including easements to preserve open space, the
environment, historic land areas, or historic structures? lf 'Yes,' complete Schedule O, Part 11.................. . . . . . . . .
X
1
1-----+--+-2
X
1-----+--+-3
X
4
X
5
X
1-----+--+- f---+--t---
1-----+--+-- 6
X
1-----+--+-7
X
1-----+- -+--
Did the organization maintain collections of works of art, historical treasures, or other similar assets? lf 'Yes, '
complete Schedule O, Part 111......................................................................................
8
No
X
8
t---1t---1t --
9
Did the organization report an amount in Part X, line 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 D, Part IV ....................... . . . .................................. ... .....
X
9
1-----+--+--
10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments,
permanent endowments, or quasi-endowments? lf 'Yes,' complete Schedule O, Part V ................................ 10
11
lf the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VIl, VIII, IX,
or X as applicable.
a
~.d~~;toiJl.~~i_z_a,ti.~~ ~~~~~- ~n. ~~ount. f~r l_and •. b~ild~n~~ ·a·n·~ ~q.ui~~~~t. i.~ r.~rt -~·. b~e· 1· O? ." .·r.es: ~ co~~~~-t~ _s~h~~~~~ . . . . . . . . .
X
J
!-
11
a
X
1-----+--+- -
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, lin e 16? lf 'Yes,' complete Schedule O, Part VI/ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 b
X
e Did the organization report an amount for investments- program related in Part X, line 13 that is 5% or more of its total
assets reported in Part X, line 16? lf 'Yes,' complete Schedule O, Part Vlll ........................................... 11 e
X
d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported
in Part X, line 16? lf 'Yes,' complete Schedule O, Part IX. ........................................................... 11 d
X
e Did the organization report an amount for other liabilities in Part X, line 25? lf 'Yes,' complete Schedule O, Part X ......
11 e
X
f Did the organization's separate or consolidated financial 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. ...
11 f
X
12 a Did the organization obtain separate, independent audited financial statements for the tax year? /f 'Yes, ' complete
Schedule O, Parts XI, and XII......................................... . . ............... ............................ 12a
X
b Was the organization included in consolidated, independent audited financial statements for the tax year? lf 'Yes,' and
if the organization answered 'No' to lin e 72a, then completing Schedule O, Parts XI and XII is optional . . . . . . . . . . . . . . . . . 12 b
X
13 ls the organization a school described in section 170(b)(1)(A)(ii)? lf 'Yes,' complete Schedule E ..................... . . 13
X
14a Did the organization maintain an office, employees, or agents outside of the United States? . .............. ... . .. . .... . 14a
X
b Did the or9anization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,
business, 1nvestment, 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. ............... . . . . .......... ............. . ...... . 14b
X
t---1t--t--
1-----+--+---
15 Did the organ ization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
foreign organization? 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 for foreign individuals? lf 'Yes,' complete Schedule F, Parts 111 and IV. ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
X
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and 11 e? lf 'Yes,' complete Schedule G, Part I (see instructions)..... . .. .......................... 17
X
16
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,
lines 1e and 8a? lf 'Yes,' complete Schedule G, Part 11 ......................... . . .... ... . ................... ..... ...
18
X
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? /f 'Yes,'
complete Schedule G, Part 111................... . ... .. ......... ..... . . ............... .............................
19
X
20 a Did the organization operate one or more hospital facil ities? lf 'Yes,' complete Schedule H. ... . . . . . . . . . . . . . . . . . . . . . . .
20
X
19
b lf 'Yes' to line 20a, did the organization attach a copy of its audited fi nancial statements to this return?. . . . . . . . . . . . . . . .
BAA
TEEAO 103L
05/28114
20 b
Form 990 (2014)
Form 990 (2014)
THE AGRICULTURAL FOUNDATION OF
(continued)
IPart IV IChecklist of Required Schedules
94 - 6000669
Page 4
Yes
21
Did the organization report more than $5,000 of grants or other assistance lo any domestic organization or
domestic government on Part IX, column (A), li ne 1? lf 'Yes,' complete Schedule I, Parts I and 11 ......................
No
21
X
22
Did the organization report more than $5,000 of grants or other assistance lo or for domestic individuals on Part IX,
column (A), li ne 2? lf 'Yes,' complete Schedule I, Parts I and 1/l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
X
23
Did the organization answer 'Yes' lo 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-exempl bond issue with an outstanding principal amount of more than $100,000 as of
~~~~r~t~a$c~~~~~j'~~rlt t.~~ ~: s t~~~~d J ~e~. ~ec_e.mber_ 31 : -~002?. lf :Yes,_•. ans~er li~es ~~b t~roug_h ~4cJ ~~d . ...... o. . 24a
b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . ... ...... .... . o. . 24b
0
5
X
1 - - - l ---l-
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds?.... . ................... . .. ................................ . . ......... . .. .. ... o........ oo.. . 24c
d Did the organization act as an 'an behalf of' issuer far bonds outstanding at any li me during the year ?... . .... . ...... o..
l ---l- - - l-
24d
-
-
1---J---l--
25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizationsoDid the organization engage in an excess benefit
transaction with a disqualified persan during the year? lf 'Yes,' complete Schedule L, Part l .... o... oo.. oo. o. . . . . . . . . . . 25a
X
1---l---l--
b ls the organization aware that it engaged in an excess benefit transaclion with a disqualified persan in a prior year, and
that lhe transaction has nat been reported on any of the organization's prior Forms 990 or 990-EZ? lf 'Yes, ' complete
X
Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b
1--- t --+- -
Did the organization report any amount on Part X, line 5, 6, or 22 far receivables from or payables to any current or
former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?
26
lf 'Yes ', complete Schedule L, Part 11 ..... ..... . . . ...................... ..... o....... . . ... ..........................
27
26
X
Did the organization provide a granl or other assislance lo an officer, director, lrustee , key employee , substantial
contribulor or employee thereof, a grant selection committee member, or lo a 35% controlled entity or family member
of any of these persons? lf 'Yes,' complete Schedule L, Part 111 .. ........... ... ... ........... ................ o.. oo. . . 27
X
t--- t - - + --
1---J---l--
28 Was the organizalion a parly lo a business transaction with one of the following parties (see Schedule L, Part IV
instructions far appl icable fi ling thresholds, conditions, and exceptions):
a A current or former officer, director, truslee, or key employee? lf 'Yes, ' complete Schedule L, Part IV. ... .... o... o.. oo..
28a
r---t--+- -
b A family member of a current or former officer, director, lruslee, or key employee? lf 'Yes, ' complete
X
Schedule L, Part IV. . . . ... . ... . . . ... .... . ............... .. . . . . ....... ... . ... ... ..... . . ....... . ...... .............. . 28b
r---t- - + --
e An enlity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an
officer , director, trustee , or direcl or indirect owner? lf 'Yes,' complete Schedule L, Part IV. oo..... . .............. . ... . . 28c
29 Did lhe organization receive more than $25,000 in non -cash conlributions? lf 'Yes,' complete Schedule M ......... o. o.. 29
30
31
32
33
Did lhe organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contribul ions? lf 'Yes,' complete Schedule M. . ............................. oo........................... ........... . 30
Did lhe organization liquidate, terminate, or dissolve and cease operations? lf 'Yes, ' complete Schedule N, Part I ..... . . 31
X
X
Did the organization sell, exchange, dispose of, or lransfer more than 25% of ils net assets? lf 'Yes,' complete
Schedule N, Part llo. o........................ ooo. o. o....... .. . o. o.......... ............ . .... .................... . . 32
X
Did the organization own 100% of an entity disregarded as separale from the organization under Regulalions sections
301 .7701-2 and 301.7701 -3? lf 'Yes,' complete Schedule R, Part I . ..... ..... ....... ....... . ..... ................. .. . . 33
X
34 Was the organization related lo any tax-exempt or taxable entity? lf 'Yes,' complete Schedule R, Part /1, 1/1, or IV,
and Part V, line 7................................ o..... o...... o..... o.. o. ...... .. . ..... . ......... ... ........... o..
34
35a Did the organ ization have a controlled entity within the meaning of section 512(b)(13)? ..... . ......... ..... ...... .. oo..
35a
b lf 'Yes' lo line 35a, did the organization receive any payment from or engage in any tran saction with a controlled
entity within the meaning of section 512(b)( 13)? lf 'Yes,' complete Schedule R, Part V, line 2 .. ................ . ... o.. .
35b
36
37
38
X
X
Section 501(c)(3) organizationso Did the organization make any lransfers lo an exempt non-charitable related
organ ization? lf 'Yes,' complete Schedule R, Part V, line 2 . . ... ..... . ............. ....... ......... o.......... o. oo.. .
36
Did the organizalion conducl more lhan 5% of its aclivities through an enlity that is nat a related organizalion and lhat is
lreated as a partnership for federal income tax purposes? lf 'Yes,' complete Schedule R, Part VI............... ... oo.. .
37
Did lhe organizalion complele Schedule O and provide explanalions in Schedule O far Part VI, lines 11 band 19?
Noteo A li Form 990 filers are required l o complete Schedule O .......... . . . . .......... .......................... oo.. .
BAA
38
X
X
X
X
X
Form 990 (2014)
TEEAOl 04L 05/28114
THE AGRICULTURAL FOUNDATION OF
I Statements Regarding Other IRS Filings and Tax Compliance
94-6000669
Form 990 (2014)
IPart V
Page 5
n
Check if Schedule O contains a response or note to any line in this Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 a Enter the number reported in Box 3 of Form 1096. Enter ·O· if not applicable . . . . . . . . . . . . .
b Enter the number of Forms W-2G included in line 1a. Enter ·O· if not applicable... . .. .....
I 1 aI
Yes
No
28
~--r-------------~~
1b
0
L-~------------~~
X
X
X
X
X
b Did the sponsoring organization make a distribution to a donor, don or advisor, or related persan? .... .... . ... . .. .. .. .. .
1O Section 501 (c)(7) organizations. Enter:
a lnitiation fees and cap ital contributions included on Part VIII, line 12 . ... . . ... . . . .........
b Gross rece ipts, included on Form 990, Part VI II, li ne 12, for public use of club facilities. .
11
Section 501(c)(12) organizations. Enter:
a Gross income from members or shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1-::--t---+---:
J
Ir---~--------------~
1Da l
1Ob
~--~---------------1
11 a
~--r----------------1
b Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 b
~--~---------------1
12a Section 4947(a)(1) non-exempt charitable trusts. ls the organization filing Form 990 in Iieu of Form 1041 ?. . . . . . . . . . . . . . 12a
b lf 'Yes,' enter the amount of tax-exempt interest received or accrued during the year ...... 12bl
~--r---+---J-,
-
I
13 Section 501(c)(29) qualified nonprofit health insurance issuers.
als the organization licensed to issue qualified health plans in more than one state?.......................... . . .. ......
Note. See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in
I
13a
1-::-- t---+---,
I
.I
which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . ~1_
3_
b+' ---------------1
e Enter the amount of reserves on hand..... ... ... . ...... .. .................... ... ... .... 13c
L-~--------------~
14a Did the organization receive any payments for indoor tanning services during the tax year?.. ............. .. .... . . . . ... 14a
1-::-,...,.-t--+-b lf 'Yes,' has it filed a Form 720 to report these payments? lf 'No,' provide an explanation in Schedule O. ............... 14b
TEEAO105L 05/28114
Form 990 (2014)
BAA
94 - 6000669
Form 990 (2014) THE AGRICULT URAL F OUNDATION OF
Page 6
IPart VI IGovernance, Management, and Disclosure For each 'Yes' response to lines 2 through 7b below, and for
a 'No ' response to line Ba, Bb, or 70b below, describe the circumstances, processes, or changes in
Schedule O. See instructions.
Check if Schedule O contains a response or note lo any line in this Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IX]
Section A. Governing Body and Management
Yes
1 a Enter the number of voting members of the governing body at the end of the tax year . . . . .
lf there are material differences in voting rig hts among members
of the governing body, or if the governing body delegated broad
authority to an executive committee or similar committee , exp lain in Schedule O.
2
1a
b Enter 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 .. S c h ..0 ...... . . .
4
Did the organization make any significant changes lo its governing documents
since the prior Form 990 was filed?. .... ....
No
1O
~~~ ._Se~ ..Q.............. . ....... ..... ...... ...... ...................
2
X
3
X
1----+--+-- 4
X
5
Did the organization become aware during the year of a significant diversion of the organization's assets? .... .. .... .... 1---:5,......-l---l---:-X=--
6
Did the organization have members or stockholders? ....... ........... . ......................... . ... . . . ............. t--6--l---l-X,....-
7 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more
members of the governin g body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Are any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
1----+--+-- 7a
X
7b
X
1----+--1---1----+--1----
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by
the following:
a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8a
X
b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8b
X
ls there any officer, director, trustee, or key employee listed in Part VI l , Section A , who cannot be reached at the
organization's mai ling address? lf 'Yes, ' provide the names and addresses in Schedu/e O. . .... .. . . . . . . . . . . . .. .. ... .. .
9
9
X
Section B. Policies (This Section B requests information about policies not required by the lnternal Revenue Cade.)
1Oa Did the organization have loca I chapters, branches , or affiliates? ................ ..... . ........ . . ... . ..... .... .. ..... .
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?.......................... .... .... ........ . . ........... .. ... . ... .
11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ...... ... ............ .
b Describe in Schedule O the process, if any , used by the organization lo review this Form 990.
See Schedule
0
12a Did the organization have a written conflict of interest policy? lf 'No, ' go to line 73 .. ................................. .
b Were officers, directors, or trustees, and key employees required lo disclose annually interests that could give rise
to conflicts?... . ... . . ..... .. . . . . . ... ... . . . ............................ . . ................ .......................... .
e Did the organization regularly and consistently monitor and enforce compliance with the policy? lf 'Yes, ' describe in
Schedule O how this was done . .. See . Schedule. . 0........ ....... . ... .... ................................ . . . . .
13
Did the organization have a written whistleblower policy? ..... . . ................ .... ... . . . . . . .... . . .... ... . ..... . ... .
14
Did the organization have a written document retention and destruction policy? ......... ... . . . .......... ... ..... . • . . . .
15
Did the process lor determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a The organization's CEO, Executive Director, or top management official .. . . . . . . . . . . . . . . . . . . . ....... ...... . ... . . .... .
b Other officers or key emp loyees of the organ ization . .. See . .S c h e dul e . O ........ .... .. . . . .... . ....... ... .. .. .... .
lf 'Yes' lo line 15a or 15b, describe the process in Schedule O (see instructions).
16a Did the organization invest in, contribute assets lo, or participate in a joint venture or similar arrangement with a
taxable entity during the year? ... ....................... . ....... . ...... . ....................................... ... .
b lf 'Yes,' did the organization follow a written policy or procedure requiring the organization lo evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements? ................................................... .
Sect1on C. D1sclosure
17
Lis! the states with which a copy of this Form 990 is required lo be filed ~
18
Section 6104 requires an organization lo make its Forms 1023 (or 1024 if applicable), 990, and 990·T (Section 501 (c)(3)s only) available
for publ ic inspection. lndicate how you made these avai lable. Check a li that apply.
~ Own website
O Another's website
CA
~ Upon request
O Other (explain in Schedule 0)
19 Describe in Schedule Owhether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to
See Sch edule O
the public during the tax year.
~
20 State the name, address, and telephone number of the persan who possesses the organization's books and records:
KATE T UCKNE SS
BAA
27 71
EAST SHAW AVENUE
F RE SNO CA
TEEA0106L 1111311 4
93710 559- 278- 0803
Form 990 (2014)
Form 990 (2014)
IPart VIl
94 - 6000669
THE AGRI CULTURAL FOUNDATION OF
Page 7
I Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and
lndependent Contractors
Check if Schedule O contains a response or note ta any line in this Part VIL . . . ... . ................................. . . . ......
O
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1 a Complete this table far all persons required ta be listed. Repar! compensation far the calendar year ending with or within the
organization's tax year.
• Lis! all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of
compensation. Enter ·O· in columns (D), (E), and (F) if no compensation was paid.
• Lis! all of the organization's current key employees, if any. See instructions for definition of 'key employee.'
• Lis! the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.
• Lis! a li of the organization's former officers, key employees, and highest compensated employees who received more than $ 100,000
of reportable compensation from the organization and any related organizations.
• Lis! all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organ ization and any related organizations.
Lis! persons in the following order: in dividual trustees or directors; institutional trustees; officers; key employees ; highest compensated
employees; and former such person s.
O Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(C)
(A)
Name and Tille
(B)
Position (do not check more
than one box, unless person
is bolh an officer and a
director/truslee)
(O)
(E)
Reportable
Average
hours
compensation from
per f-::-=-=-=-.:::::-r=-=~;;-f the organization
(W-2/1099-MISC)
week !;! ~ :::J o
o
(lis! any g, ~ ~ o3>
'2.~
hours lor ~~ s;i ~ ~ ~ ~"'
~
related
fii
'O
organiza ·
~"'
~
l1ons
~
below
::l
~
dotted
line)
......
~ 3::!
3
(W-2/1099-MISC)
-
i
JOSEPH I. CASTRO
Secretarv
Estimated
amount of other
compensation
from the
organization
and related
organizations
...
... ~
~
(1)
(F)
Reportable
compensation from
related organizations
"'
"'
1[
5
X
X
O.
318 970 .
108,611.
O X
_ @l~~x~~x~---- -- ----- ------~vice Chairman
O X
X
o.
o
o
X
o.
o.
o
o.
o.
o
o.
o.
o.
40
~~N];~~~OJ~E~-- -- --- --- --~
Treasurer
_~>- tl:... _ç~~y- Q~UJ.:!:Q..N___ _______ ____5__
Director
O
X
Chairman
5
O
X
_@l ~~T- _'L _l{J;ç_C.!_iJ;Q.T]_ _ _ _ _ _ _ _ _ _ _
- ~>_B~C.!.iMP_ ~T.9!~--------- ---
Director
_ (?)_ ~~_p~ _ylJ;1:_T~ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Director
_ @>_Ç~~~s_ ~Q_Y~B- __ _ ___ _ _ __ _ _
Dire ctor
_ ~)_ Q~B.9~- ~IJ>tl~AlJ:ASJQ!i_E_ _ _ _ _ _
Execu t i ve Direc
(10) KATE TUCKNESS
--- :Assoc -Ex-oúect--tl-;t:_~;i~)---
5
X
o
o
o
o
O
X
o.
o.
o
5
40
X
O.
150,403 .
67,298.
X
o.
100,041 .
28,195.
X
O.
191,854.
79,545.
x
o.
o.
o
5
40
o
5
40
5
o
o
_Q.!>- - - - - - - - - - - - - - - - - - - - - - - - - - - (1 2)
---------- ------------ -- ---- -
(13)
J.1~)- BAA
- - - - - - - - - - - - - - - - - - - - - - - - - TEEAOl 07l 02/27114
Form 990 (2014)
94-6000669
Form 990 (2014) THE AGRICULTURAL FOUNDAT I ON OF
Page 8
I Part VIl ISection A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employ ees (continued)
(8)
(A)
(C)
Position
(do not check more than one
box, unless person is bolh an
officer and a director/trustee)
Average
hours
per
week
(list any
hours
lor
related
organiza
- tions
below
dotted
li ne)
Name and title
QS" ::>
g_~
"'
=
e
=
g
~~
~~
~
(1)
(1)
(1)
o3;
n
~
7"
~
3 :;;!:. ~
3
12.~
3 ~"'
"O
~
(I)~
"'"o
"" 3
a
(O)
(E)
(F)
Reportable
compensation !rom
the or~ization
(:N-211
-MISC)
Reportable
compensation l rom
related o~anizations
(:N-211 9-MISC)
Estimated
amount of other
compensation
lrom the
organization
and related
organizations
~
o
(1)
(I)
""O
(I)
"'a.
$"
(15)
------------------ ---- --- - --- -·
(16)
------------------- ------- -- -(17)
-------- --- ------------ --- ---(18)
-- -------------- ---------- - - - (19)
- -- ----------------------- - - - (20)
------------------ - ------- -- -(21)
------------------ --- - --- - ---(22)
------------ ---- - -- --- ---- ---(23)
----------------- - - - ------ ---- ·
(24)
---------------- -- - - ---- -- ---(25)
------------ ---- ------ - --- ---1 b Sub-total . . . . ............ .................... .......... . ..................
....
....
....
o.
o.
o.
761,268.
283,649 .
o.
e Total from continuation sheets to Part VIl, Section A ... . ................. ..
O.
d Tot al (add lines 1b and 1c) ................................................
761,268 .
283,649.
2 Total number of 1nd1V1duals (1nclud1ng but not l1m1ted to those llsted above) who rece1ved more than $100,000 of reportable compensa!lon
from the organization ....
O
Yes
3
4
5
Did the or~anizatio n list any former officer, director, or trustee, key emp loyee, or highest compensated employee
on line 1a. lf 'Yes, ' camp/e te Schedule J far such individua / . .................. .... .. ...... . ............... . ....... . .
3
For any individual listed on li ne 1a, is the sum of reportable co mpensation and other compensation from
the organization and related organ izations greater than $150,000? lf 'Yes' complete Schedule J far
such indi vidua/ . .......... . ....... ........... ....... .. ....................... ... ....... ........ . ' . ............. ....
4
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 far such person.. . .... .. ................... . ..
5
No
X
X
X
Sect1on B. lndependent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $1 00,000 of
compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year
Name and
(A)
bus~ness
(8)
address
Description of services
HUMBERTO CASTRO FLC 645 S GOLDENROD AVE KERMAN, CA 93630
2
LABOR CONTRACTOR
(C)
Compensation
201,504.
Total number of independent contractors (including but not limited to those listed above) who received more than
I
$100,000 of compensation from the organization .,.. 1
8AA
TEEAOl 08L 03/09/15
Form 990 (2014)
Form 990 (2014)
94-6000669
THE AGRICULTURAL FOUNDATION OF
IPart VIII I Statement of Revenue
Page 9
Check if Schedu le O contains a response or note to any line in this Part VI II...... . . ............... . ..... .................. .
(A)
Total revenue
..."'"'
...
e: e:
1 a Federated campaigns...... . ...
la
::J
b Membership dues .. . ...... . ...
lb
~~
e Fundraising events ........ . ...
le
".,-e:==
d Related organizations..........
ld
e Government grants (contributions) ... . .
le
:g~
f Al I other contributions, gifts, grants, and
(V
... o
~;
§en
similar amounts nat included above....
.J:j.t:.
:se: e-o
...
<V
Q)
::J
ii
ii
a:
2 a ~~ _Of -~u_pr_Q_R]'
b
Q)
()
e
-~
d
~
_______
280 000 .
----------- -- ----
------------- - -- ------------- -- -All other program service revenue ....
o.
g Total . Add lines 2a-2f.......... . ....................
...
280 , 000.
3
lnvestment income (ineluding dividends, interest an d
other similar amounts)....... ......... ....... . ......
...
36 162.
4
lncome from investment of tax-exempt bond proceeds . ....
5
Royalties ................ . . . . . . . . . . . . . . . . . . ' ... ' ...
(i) Real
(ii) Personal
f
280 000.
- - - - -------------
e
...
Unrelated
business
revenue
O
(D)
Revenue
excluded from tax
under sections
512-514
136 735.
...g>
E
(V
(C)
136 735 .
g Noncash contributions included in lines 1a-lf: $
28, 367.
h Totai. Add lines 1a-lf..... .. ........................
Business eode
o e:
O
1f
(8)
Related or
e xempt
function
revenue
36 1 62 .
...
6 a Gross rents ....... .. .
b Less: rental expenses
e Rental income or (loss)....
...
d Net rental income or (loss)............. ... . ... . .. . ..
(i) Securities
(ii) Other
1 a Gross amount from sal es of
assets other than inventory
b Less: cast or other basis
and sales expenses ... . ...
e Gain or (loss) ....... .
d Net gain or (loss)............. . . ....... ........... ..
4)
:I
eQ)
>
Q)
...
8 a Gross income tram fundraising events
(not including _ $
of contributions reported on li ne 1e).
..
1!
a:
See Part IV , line 18 . . .............. a
b Less: direct expenses ... .. ... . . .... b
e Net incom e or (loss) from fundraising events .... . ... .
o
9a Gross income from gaming activities.
See Part IV , line 19 ...... .......... a
b Less: direct expenses ..... . ... . ... . b
e Net income or (loss) from gami ng activities .... . . ... .
l Oa Gross sales of inventory , less returns
and allowances ..... ... . . . ... . ..... a
b Less: cast of goods sold . . . . . . . . . ... b
b
e
d
- ---- ----- - -- -- -- - -- -- -- --- -- --- ------ ---------A ll other revenue .... . . .. . ..... . . ...
e Total. Add lines ll a-ll d ............................
12
BAA
Total revenue. See instructions . .. . . . . '
l
...
j
5 73 4 08 9.
1 740 508 .
e Net income or (loss) tram sales of inventory. ... . .....
Miscellaneous Revenue
Business eode
11 a
...
..........
'
..
... 3 99 3 581.
3 531 149.
462 432.
...
... 4 44 6 47 8 .
3 811 14 9 .
462 432 .
TEEA0109L
11/13114
36 ,1 62 .
Form 990 (2014)
Form 990 (2014)
THE AGRICULTURAL FOUNDATION OF
94-6000669
IPart IX I Statement of Functional Expenses
Page 10
Section 501(c)(3) and 501(c)(4) organizations must complete al/ columns. Al/ other organizations must complete column (A).
Check if Schedule O contains a response or note lo any line in this Part IX ........................ .... .. . . . .... . .. . . . 1 1
(A)
(B)
(C)
(D)
Do not include amounts reported on lin es
Total expenses
Program service
Management and
Fundraising
6b, 7b, Bb, 9b, and 10b of Part VIII.
expenses
general expenses
expenses
1 Grants and other assistance to domestic
organizations and domestic governments.
See Part IV, line 21 ...................... . .
2 Grants and other assistance to domestic
individuals. See Part IV, line 22 ............ .
3
Grants and other assistance to foreign
organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16
4
Benefits paid to or for members........ ...
Compensation of current officers, directors,
trustees, and key employees . .... .. .........
Compensation not included above, to
disqualified persons (as defined under
section 4958(f) (1)) and persons described
in section 4958(c)(3) (8) .. . .. .... . ..........
7
Other salaries and wages.......... . .... ... .
8
Pension plan accrua ls and contributions
(include section 401 (k) and 403(b)
employer contributions)............ . .. ... . . .
175 405.
18,505.
5
6
I
o.
o.
o.
o.
o.
o.
o.
o.
2 056 515.
2 056 515.
9
Other employee benefits... . .......... . .. ...
10
11
Payroll taxes. .... . . . .. . . . . . . ... . . . . . ... . .. .
175 405.
18 505 .
Fees for services (non-employees):
a Management ......... ... . . . ... . . . . . .......
150 200.
150 200.
27 105.
27 105 .
b Lega l. .................... . .. . . . . . . .. .. . ...
e Accounting . . . .. . . . . . . ... . . . . . .. . . . . . . . . . . .
d Lobbying ...... .. . ... . ... .
'
. . . ' ......... . . .
e Professional fundraising services. See Part IV, li ne 17 . ..
f lnvestment management fees . . ... . . . . . . . .
g Other. (lf line llg amt exceeds 10% of li ne 25, column
(A) amount, lis! li ne 11 g expenses on Schedule 0)......
12 Advertising and promotion ............... ...
13 Office expenses........... . . . . . . . . . . . . . . . . .
14 lnformation technology .... . . . . ... . . . . . . ... .
19,274 .
9,059.
19,274.
2,994.
5,466.
5,466 .
173 777.
58 , 978 .
173,777.
26,500.
823 775.
541 587.
496 892.
65 554.
51/683 .
4,673,775.
823 ,775.
537 690.
496 892.
65 554 .
51,683 .
4,454 , 030.
6 065.
Royalties ................. . .... .. . . .... . ...
15
16 Occupancy............ . ... . . . . . . . . . .. ... ...
17 Trave! ............. . .. . ....................
Payments of trave! or entertainment
expenses for any federal , state, or loca!
public officials ... . ... . ... .. . . . ... . ..... . . ..
18
19 Conferences, conventions, and meetings . . . .
20 lnterest. .... ... . . . ... ......................
21 Payments to affil iates . . . . ..................
Depreciation, depletion, and amortization ... .
22
23
24
lnsurance............. . .. ..................
Other expenses. ltemize expenses not
covered above (Lis! miscellaneous expenses
in line 24e. lf line 24e amount exceeds 10%
of line 25, column (A) amount, lis! line 24e
expenses on Schedule 0.) ........ . .........
a ~mwl~~~ ---- --------- b _bb.l_ .Qth_e.f' -~xp~n_SS!~ _____ __
c ~~~p -~ent~~-----------
d 1~~~t~c~_~xp _ ____ ____ __
e All other expenses ... .. ...... . . ... . . . . .....
25 Total functional expenses. Add lines 1 through 24e ... .
26
32, 478.
3 897.
219,745 .
o.
Joint costs. Complete this line only if
the organization reported in column (8)
joint costs from a combined educational
campaign and fundraising solicitation.
if following
Check here ...
SOP 98-2 (ASC 58-720) . . .... . . . . . ... ... . .
Q
BAA
TEEA0110L 05/28/ 14
Form 990 (2014)
Form 990 (2014)
THE AGRICULTURAL FOUNDATION OF
94 - 6000669
IPart X IBalance Sheet
Page 11
Check if Schedule O contains a response or note to any line in this Part X. . . . ..... . .. ..... . .. ....... . . . .. . . . ... ... . . . . . . . . .
(A)
Beginning of year
1
Cash - non-interest-bearing ...... . ..... .......... .. ..........................
2
Savings and temporary cash investments . ... . ...... .... . .... . ...... . ... . .. . . ..
3
Pledges and grants receivable , net . ........ ...... ... ... .. .. . ..... . . . ... ... . . ..
4
Accounts receivable, net ................ ... .. . .................. ....... .. .. . . .
5
Loans and other receivables from current and former officers, directors,
6
..
Notes and loans receivable, net. .................. . ...........................
8
lnventories for sale or use ............ ... ....... . ... . ... . ... . . . .. . . . . ... ......
~
9
Prepaid expenses and deferred charges .. . . .................. . ................
1
2
483,049.
1 ,608 , 246 .
4
307,015 .
I
5
Loans and other rece ivables from other disqualified persons (as defined under
section 4958(f)(1 )) , persons described in section 4958(c)(3)(8), and contributing
employers and sponsoring organizations of section 501 (c)(9) voluntary employees'
benef1ciary organizations (see instructions). Complete Part li of Schedule L ......
7
Cl)
(B?
End o year
3
473,756.
~~~tt1F~t ~?h:;TJ~o(_ees,_ a_nd _highest_ co~~ens_a_t~d. er~ploye~s.. -~orn~~ete .. ....
Cl)
Cl)
Cl)
396,535.
1 , 505,291.
[]
I
6
37 535.
804,530.
2,414.
7
8
9
40,759 .
878 , 461.
1 , 641.
lO a Land , bui ldings, and equipment: cost or other basis.
Cl)
.9!
:a
=
-a
,e:
1'1'1
..3l
Cl)
12
lnvestments - program-related. See Part IV, line 11. .............. . . . .... ......
13
14
lntangible assets .. . ....... . . ...... .... ... ............. . . ..... . ... . . .. . . . .....
14
15
Other assets. See Part IV, line 11 . . . . ................... .. .. . . .. ..............
16
17
18
19
Total assets. Add lines 1 through 15 (must equal line 34) ..... . ... . . . . . . . . . . . . .
Accounts payable and accrued expenses .............. . . . ..... . . . . . . . . . . . . . . .
Grants payable . . . .. ..... . . . . ........ ........ .... .. . ... . . . .. . .. ..... . ... .... . .
Deferred revenue............ . . . .. . . .... . . .. . . . . . ... . ....... . . ...... .. ....... .
5 714 279 .
706,7 34.
16
17
18
19
20
Tax -exempt bond liabilities... .......... . . . . . . ... . .. . .... .. .... . ... . . . ..... .. . .
20
21
22
Escrow or custodial account liability. Complete Part IV of Schedule D ...........
21
Loans and other pahables to current and former officers, directors, trustees,
key emplo~ees, hig est compensated employees, and disqualified persons.
Complete art 11 of Schedule L . . ..... .... .................................. . . .
22
23
25
Other liabilities (including federal income tax, 41ayables lo related third parties,
and other liabilit1es not included on lines 17-2 ). Complete Part X of Schedule D.
26
Total liabilities. Add lines 17 through 25 .. ..... .... ............... .............
Organizations that follow SFAS 117 (ASC 958), check here ~
lines 27 through 29, and lines 33 and 34.
IRJ and complete
27
28
Unrestricted net assets . . .. .. . . . . . . . . . . . .. . ··· ·· ..... .. ....
.. ... ... .. .... .... .
29
Permanently restricted net assets ..... ......... . . . . . . . . . . . . . . . . ' . . . . . . . . . . . . .
Temporarily restricted net assets ....... . . ..... .. ............ . ..... .. ....... . ..
.
Organizations that do not follow SFAS 117 (ASC 958), check here
and complete lines 30 through 34 .
30
~
1,263 ,017.
846,550.
5,428 , 738.
306,9 96.
j
Secured mortgages and notes payable lo unrelated third parties. . .............. .
Unsecured notes and loans payable lo unrelated third parties .. . ... . . . ... ... ... .
23
24
25
1-
706,734.
26
306,996.
4,982 030 .
25 515.
27
5 101,316 .
20 42 6.
28
29
D
I
Capital stock or trus! principal, or current funds ................. . ... . . ... .. . . . .
30
31
31
Paid·in or capital surplus, or land, building, or equipment fund .. ....... . ..... . ..
32
Retained earnings, endowment, accumulated income, or other funds ...... . .....
Cl)
33
Total net assets or fund balances. ...... ................ . . ..... . ...............
34
Total liabilities and net assets/fund balances .......... . ..... .. ........... .... ..
..
z
11
15
.
.
~
Cl)
10c
13
:I
LI..
...o
1 662,882.
831 336 .
lnvestments - other securities. See Part IV, li ne 11 ...... . ... . ....... .. . .... ...
Cl)
Cll
3 611 790.
2 348,773 .
lnvestments - publicly traded securities ..... . .. . . . ..... . .... ................ ..
24
8e:
10a
10b
11
12
Cll
::J
Comp lete Part VI of Schedule D.... .......... ......
b Less: accumulated depreciation ............ . .......
BAA
32
5, 007 545.
5,714,279.
33
34
5 121,742.
5,4 28 ,738 .
Form 990 (2014)
TEEAO 111 L 05/28114
Form 990 (2014)
THE AGRICULTURAL FOUNDATION OF
94 - 6000669
IPart XI IReconciliation of Net Assets
Page 12
Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~
1 Total revenue (must equal Part VIII, column (A), line 12) .............. ... . . . . . . . . . ..... ..... .. ...........
1
4 446 478 .
4 6 7 3 7 7 5.
2 Total expenses (must equal Part IX, column (A), li ne 25) .................. .. . . . ... . . . . .............. . . . . . 2
3 Revenue less expenses. Subtract line 2 from line 1. ....................... .. . . . . . . ........ .. .. . .. ... . . ... 3
- 227 297 .
5 007 545.
4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) .. . .. ... .... . . .... 4
5 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
-18 O9 8 .
6 Donated services and use of facilities. . . ... . . . ............... .. .............. .. ... .. .. .. .. . ... . . . . ... . .. . 6
364 , 681.
7 lnvestment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Prior period adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r-~r--------------8
9 Other changes in net assets or fund balances (explain in Schedule 0) .. S_e~ . S_clle~u~~ 1---9----11---------_-5__0_8_9___
.o........ .. ....
1O Net assets or fund baian ces at end of year. Combine lines 3 through 9 (must equal Part X, li ne 33,
column (8))... .. . . . . .......... .. ...... . .. . . . .......... .. ............. . . ........... . .. .. . ... .. ... .. .. . . . 10
5 121 742.
I Part XII I Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part Xll .... ...... .... . .................... .. .. .. ...... ..
Yes
1 Accounting method used to prepare the Form 990:
O Cash
lRJAccrual
n
No
Oother
lf the organization changed its method of accounting from a pr ior year or checked 'Other,' explain
in Schedule O.
2 a Were the organization's financial statements compiled or reviewed by an independent accountant?. . . . . . . . . . . . . . . . . . . . .
lf 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
s~ara te basis, consolidated basis, or both:
U Separate basis O Consolidated basis
O 8oth consolidated and separate basis
2a
X
l-
b Were the organization's financial statements audited by an independent accountant? . . . . . . ... . . . ... . . . ..... . ... ... .. . .
1----f--+--:
lf 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate
basis, consolidated basis, or bolh:
lRJ 8oth consolidated and separate basis
O
Separate basis
O Consolidated basis
e lf 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compi lation of its financial statements and selection 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 to undergo an audit or audits as set forth in the Single
Audit Act and OM8 Circular A-133?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b lf 'Yes,' did the organization undergo the required audit or audits? lf the organization did not undergo the required audit
or audits, explain why in Schedule O and describe any steps taken to undergo such audits . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BAA
1-
2c
1
3a
05/28114
X
3b
Form
TEEAO 112L
X
1----f--+--:
990 (2014)
Public Charity Status and Public Support
SCHEDULE A
(Form 990 or 990-EZ)
Department of the Treasury
lnternal Revenue Service
OMB
No. 1545·0047
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable t rust.
... Attach to Form 990 or Form 990-EZ.
2014
... lnformation about Schedule A (Form 990 or 990-EZ) and its instructions is
at www.irs. gov/form990.
Open to Public
lnspection
IPart I IReason for Public Charity Status {AII organizations must complete this part.) See instructions.
The organ1zation is not a pnvate foundat1on because 1t is: (For lines 1 through 11, check only one box.)
~
1
2
3
4
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)
A hospital or a cooperative hospital service organ ization described in section 170(b)(1)(A)(iii).
A medica l research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's
name, city, and state:
lvl An organization operatedfor the benefit Ot a coilegeoruniversÚy owned or operatedbya-governmentalunitdescribed in s ectiOn - - - - - - .
~ 170(b)(1)(A)(iv). (Complete Part 11.)
A federal , state, or lacai government or governmental unit described in section 170(b)(1)(A)(v).
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described
in section 170(b)(1)(A)(vi). (Complete Part 11.)
DA community trust described in section 170(b)(1)(A)(vi). (Complete Part 11.)
5
6
B
7
8
Ofrom
An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts
activities related lo its exempt functions- subject to certain except1ons, and (2) no more than 33-1/3% of its support from gross
9
investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after
June 30, 1975. See section 509(a)(2). (Complete Part Ili.)
An organization organized and operated exclusively to test lor public safety. See section 509(a)(4).
O
OorAn more
organization organized and operated exclusively .for the_ benefit of, to perfar~ the functions of, or t? carry out the purposes of o ne
pubhcly supported organ1zat1ons descnbed 1n sectfon 509(a)(1) or sect1on 509(a)(2). See sectron 509(a)(3). Check the box in
10
11
lines ll a through 11 d that describes the type of supporting organiza!lon and complete lines 11e, 11f, and 11 g.
Oorganization(s)
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported
the power lo regularly appoint or elect a majority of the directors or trustees of the supporting organizat1on. You must
complete Part IV, Sections A and B.
b OType 11. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or
management of the supporting organization vested in the same persons that control or manage the supported organization(s). You
a
must complete Part IV, Sections A and C.
e
Oorganization(s)
Type 111 functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported
(see instructions). You must complete Part IV, Sections A, O, and E.
OType
111 non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not
functionally integrated . The organization generally must satisfy a distribution requirement and an attentiveness requirement (see
instructions). You must complete Part IV, Sections A and O, and Part V.
e OCheck this box if the organization received a written determination from the IRS that is a Type I, Type 11, Type 111 functionally
integrated , or Type Ili non-functionally integrated supporting organization.
d
Enter the number of supported organizations................................. ....... . . . .. .......... . ........ . ........ 1
,___ _ _ __,
g Provide the following information about the supported organization(s).
(ii) EIN
(v) Amount of monetary
(i) Name of supported
(iii) Type of organization
(iv) ls the
(vi) Amount of other
organizat•on
(described on lines 1·9
organization listed
support (see instructions)
support (see instructions)
above or IRC section
in your governing
(see instructions))
document?
Yes
No
(A)
(B)
(C)
(O)
(E)
Total
BAA For Paperwork Reduct10n Act Notrce, see the lnstruct1ons lor Form 990 or 990-EZ.
TEEA0401L 07116/14
Schedule A (Form 990 or 990-EZ) 2014
THE AGRICULTURAL FOUNDATION OF
94-6000669
lsupport Schedule for Organizations Described in Sections 170(bX1XAXiv) and 170(bX1XAXvi)
Page 2
Schedule A (Form 990 or 990-EZ) 2014
IPart 11
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part 111. lf the
organization fa ils to qualify under the tests listed below, please comp lete Part Ili.)
Sect1on A Pu bl"IC Support
Calendar year (or fiscal year
beginning in) ,.
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any 'unusual grants. ) ...... ..
2 Tax revenues levied for the
o r~an izati on's benefit and
eit er paid to or expended
on its behalf .... . . .. . .. . ... .. .
3 The va lue of services or
facilities furnished by a
governmental unit to the
organization without charge ....
4
5
Total. Add lines 1 through 3 ...
The portion of total
contributions by each persan
(other than a governmental
unit or publicly supported
organization) included on line 1
that exceeds 2% of the amount
shown on li ne 1 1, column (f) ...
(a) 2010
224,203 .
(b) 2011
67,976.
(e) 2012
(d) 2013
(e) 2014
396,929. 1 ,401,996.
841,416.
2,932,520.
o.
o.
224,203 .
67,976.
396,929 . 1,401,996.
84 1, 4 1 6.
2 , 932,520.
o.
Public support. Subtract line 5
from line 4... . ...... . .. . .. . . . .
6
(f) Total
2,932, 52 0.
B Tot aI SUDDOrt
sec1on
f
Calendar year (or fiscal year
beginning in) ,.
7 Amounts from line 4. . .. . . .....
Gross income from interest,
dividends, payments received
on securities loans, rents,
royalties and income from
similar sources.. . .. . .. . . . .. . . .
9 Net income from unrelated
business activities, whether or
not the busi ness is regularly
carried on . . . . . . . . . .. . . . . .. . . .
10 Other income. Do not include
gain or loss from the sale of
capital assets (Explain in
Part VI.) .. . . .. . .......... . . ...
(a) 2010
(b) 2011
(e) 2012
224,203 .
67,976.
15,894.
24,521 .
27,703 .
12,819.
34,20 4 .
16,380.
(d) 2013
(e) 2014
396,929 . 1,401,996.
(f) Total
841,416.
2 ,932 ,5 20 .
37,000.
36,162 .
141 ,280.
13,295.
14,155.
90,853.
8
o.
Jh~~~gsh)gort: _Ad~ . l.in~~- ~ . . . . .
11
3,16 4 ,653 •
12 Gross receipts from related activities, etc (see instructions) . .. .... . . . ....... . ... ..... ........ . ... . ..... . . . . . . 1 12
o.
13 First five years. lf the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . . .,.
D
Section C. Com utation of Public Su
ort Percentage
14 Public support percentage for 201 4 (li ne 6, column (f) divided by li ne 11, column (f)) .. .. . . . . . . . . . . . . . . . . . . . . . .
15 Publ ic support percentage from 2013 Schedule A, Part 11, line 14.... . .. . . ...... . . . . .. ...... .. .... .. ... .. .... .
92 . 6 6 %
91.08%
16 a 33-1/3% support test - 2014. lf the organization did not check the box on li ne 13, and the li ne 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 - 2013. lf the organization did not check a box on line 13 or 16a, and li ne 15 is 33-1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization . ............. .. . .... . .. . . . ..... . .. .. ..... . . . . . . . . . .,.
[RJ
O
17a 10%-facts-and-circumstances test- 2014.1! the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part VI how
the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization .... .. . . .
b 10%-facts-and-circumstances test- 2013.1! the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part VI 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 this box and see instructions . .
BAA
:a
Schedule A (Form 990 or 990-EZ) 2014
TEEA0402L
0711 6/ 14
THE AGRICULTURAL FOUNDATION OF
lsupport Schedule for Organizations Described in Section 509(a)(2)
Schedule A (Form 990 or 990-EZ) 2014
IPart 111
94-6000669
Page 3
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part li. lf the organization fails
to qualify under the tests listed below, please complete Part li.)
seCIOn
r A
P u brIC s upport
Calendar year (or fiscal yr beginning in) ...
1 Gifts, grants, contributions
and membership fees
received . (Do not include
any 'unusual grants.'} ........ .
2 Gross receipts from admis·
sions, merchandise sold or
services performed, or facilities
furnished in any activity that is
related to the organ izatíon's
tax-exempt purpose . . .. . ... . .
3 Gross receipts from activities
that are not an unrelated trade
or business under section 513.
4 Tax revenues levied for the
organization's benefit and
either paid to or expended on
its behalf ..... . ...... . . .. . . . . .
5 The value of services or
facilities furnished by a
governmental unit to the
organization without charge ....
(a) 2010
(b) 201 1
(e) 2012
(d) 2013
(e) 2014
(f) Total
6 Total. Add lines 1 through 5....
7 a Amounts included on lin es 1,
2, and 3 received from
disq ualified persons ... . . . . . . . .
b Amounts included on lines 2
and 3 rece ived from other than
disq ualified persons that
exceed the greater of $5,000 or
1o/o of the amount on line 13
for the year .. .. . . . . . .. .. . .....
e Add lines 7a and 7b ......... .
8 Public support (Subtract line
7c from line 6.) .. ... ... ... . . . .
B
sec1on
t
Tot aI Support
(a) 201 O
(b) 2011
(e) 2012
(d) 2013
(e) 2014
Calendar year (or fiscal yr beginning in) ...
(f) Total
9 Amounts from line 6...........
1Oa Gross income from interest, dividends,
payments received on securities loans,
rents, royalties and income from
similar sources. ..................
b Unrelated business taxable
income (less section 51 1
taxes) from businesses
acquired after June 30, 1975..
e Add lines 1Da and 1Ob. .... . ...
11 Net income from unrelated business
activities not included in line 10b,
whether or not the business is
regularly carried on ..... . ...... .. .
12 Other income. Do not include
gain or loss from the sale of
capita l assets (Explain in
Part VI.) ......... . . . . .. . . ... . .
13 Total support. (Add lines 9,
10c, 11 and 12.} ...... . . . . . . . .
14 F1rst flve years. lf the Form 990 1s for the orgamzat1on 's f1rst , second, th1rd , fourth, or flfth tax year as a sect1on 501 (c)(3)
organizatlon, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
Section C. Com utation of Public Su
O
ort Percenta e
15 Public support percentage for 2014 (lin e 8, column (f) divided by li ne 13, column (f)) . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Public support percentage from 2013 Schedule A, Part Ili, line 15 ....................... . . . ........... . ......
%
%
Section D. Com utation of lnvestment lncome Percenta e
lnvestment income percentage for 201 4 (line lOc, column (f) divided by line 13, column (f)).... .. ....... . ......
18 lnvestment income percentage from 2013 Schedule A, Part Ili , line 17.......... ... . ........ .... . . ... . . . ......
19 a 33·1/3% support tests - 2014. lf the organization did not check the box on li ne 14, and lin e 15 is more than 33· 1/3%, and lin e 17
is not more than 33· 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization...... . . . . . .,...
b 33-1/3% support tests - 201 3. lf the organization did not check a box on li ne 14 or lin e 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 supported organization. ... . . . .
20 Private foundation. lf the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. .. .. . ......
17
BAA
TEEA0403L 07/17/ 14
%
%
O
O
D
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form990or990-EZ)2014
THE AGRICULTURAL FOUNDATION OF
94- 6000669
IPart IV ISupporting Organizations
Page 4
(Complete on ly if you checked a box on line 11 of Part I. lf you checked 11a of Part I, complete Sections
A and 8 . lf you checked 11 b of Part I, complete Sections A and C. lf you checked 11e of Part I, complete
Sections A, D, and E. lf you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
1
Are all of the organization's supported organizations listed by name in the organization's governing documents?
/f 'No,' describe in Part VI how the supported organizations are designated. lf designated by class or purpose, describe
the designation. lf historic and continuing relationship, explain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have any supported organization that does not have an IRS determination of status under section
509(a)(1) or (2)? /f 'Yes,' explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(7) or (2).... ...... ....... . .................................................. .. ....... .. .
3 a Did the organization have a supported organization described in section 501 (c)(4), (5), or (6)? lf 'Yes,' answer (b)
and (e) below. ............... . .................................................... . .............................. .
b Did the organization confirm that each supported organization qualified under section 501 (c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? lf 'Yes, ' describe in Part VI when and how the organization
made the determination .... .............. ............. ............. ......... ... . ... . . . . ....... . . .......... ....... .
No
1
t--1-------+--J.
2
t------1----1J.
3a
t-------+-----+J.
3b
e Did the organization ensure that al I support to such organizations was used exclusive ly for section 170(c)(2)(B)
purposes? lf 'Yes,' explain in Part VI what controls the organization put in p/ace to ensure such use. ............. . ... .
4a Was any supported organization not organized in the United States ('foreign supported organization')? lf 'Yes' and
if you checked 7 la or 7 lb in Part I, answer (b) and (e) be/ow ........... ...... ............. ..... ............. ..... . . .
b Did the organization have ultimate control and discretion in deciding whether lo make grants lo the foreign supported
organization? /f 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled
or supervised by or in connection with its supported organizations. . ............ . . ............... ........ ... . ... ..... .
e Did the organization support any foreign supported organization that does not have an IRS determination under
sections 501(c)(3) and 509(a)(l) or (2)? lf 'Yes, ' explain in Part VI what controls the organization used to ensure that
al/ support to the foreign supported organization was used exc/usive/y for section 770(c)(2)(8) purposes. .............. .
3c
J
J
t-------+-----+J.
4a
4b
t--1-------+--J.
4c
1---t--+--- .
5 a Did the organization add, substitute, or remove any supported organizations during the tax year? lf 'Yes,' answer (b)
and (e) below (if applicable). Also, provide delai/ in Part VI, including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the
organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by
amendment to the organizing document) ........ ...... ............................... . ................. .... . .. .... .
Sa
-
t------1----lr---------:
J
b Type I or Type 11 only. Was any added or substituted supported organization part of a class al ready designated in the
organization 's organ1zing document? ........ ............ .... . .. ... .. ......... .. .... .... ............ ....... . ... .... .
Sb
1---t--+-- -
6
Did the organization provide a gran!, loan, compensation, or other similar payment to a substantial contributor
(defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent contro lled entity with
regard to a substantial contributor ? lf 'Yes,' complete Part I of Schedule L (Form 990). ..... ........... ....... . ....... .
7
8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? lf 'Yes,'
complete Part I of Schedule L (Form 990) ............................................ . ....... . ............ .. ...... .
9 a Was the organization controlled directly or indirectly at any !ime during the tax year by one or more disqualified persons
as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
lf 'Yes,' provide detail in Part VI. .......................... ..... ............... .. .................................. .
b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the
supporting organizat1on had an interest? lf 'Yes, 'provide detai/ in Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
J
t---t-----1f-------:l
9a
f - - t - - 1 - ---,
9b
t---1t---1t------:
e Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from,
assets in which the supporting organization also had an interest? /f 'Yes,' provide delai/ in Part Vl . . . . . . . . . . . . . . . . . . . . .
..-i
9c
l---lf--------11----:!
1 Oa Was the organization subject lo the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding
certain Type l i supporting organizations, and all Type Ili non-functionally integrated supporting organizations)? lf 'Yes,'
answer (b) below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1Oa
f---1---+--J
b Did the organization, have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings.) .................................................. ... ...... . 10b
BAA
TEEA0404l 07/17/14
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
THE AGRICULTURAL FOUNDATION OF
94 - 6000669
Page 5
IPart IV ISupporting Organizations (continued)
Yes
No
Yes
No
Has the organization accepted a gift or contribution from any of the following persons?
11
a A person who directly or indirectly controls, either alone or together with persons described in (b) and (e) below, the
governing body of a supported organization?... .. . ........... .... . . ..... . ... . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a
b A family member of a person described in (a) above? . ........... ................. . . ... . ..... .......... ........ . . ...
11b
e A 35% controlled entity of a person described in (a) or (b) above? lf 'Yes' to a, b, or e, provide detail in Part VI ..... . .. . 11e
Section B. Type I Supporting Organizations
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint
or elect at least a majority of the organization's directors or trustees at al! times during the tax year? lf 'No,' describe in
Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities.
/f the organization had more than one supported organization, describe how the powers to appoint andlor remove
directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any,
applied to such powers during the tax year. ... ......... .............. ........ ........ . .. ......... ............. ......
1
1
2 Did the organization operate for the benefit of any supported organization other than the supported organization(s)
that operated, supervised, or controlled the supporting organization? lf 'Yes,' exp/ain in Part VI how providing such
benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the
supporting organization. ....... .... ............... . . .... ................................................... .. . . . . ..
J
2
Section C. Type 11 Supporting Organizations
Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees
of each of the organization's supported organization(s)? lf 'No,' describe in Part VI how contra/ or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s). ... ..
1
Yes
No
Yes
No
1
Section O. All Type 111 Supporting Organizations
1
Did the organ ization provide lo each of its supported organizations, by the !ast day of the fifth month of the
organization's tax year, (1) a written notice describing the type and amount of support provided during the prior tax
year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the
organization's governing documents in effect on the date of notification , lo the extent not previously provided?. .... .....
1
2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported
i
organization(s) or (1i) servi ng on the governing body of a supported organization? lf 'No,' explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s) ....... .....
3
2
_j
By reason of the relationship described in (2), did the organization's sup ported organizations have a significant
voice in the organization's investment policies and in directing the use of the organization's income or assets at
all times during the tax year? lf 'Yes,' describe in Part VI the role the organization's supported organizations ptayed
in this regard . ....... ........ ......... .. .... . ..... . .... . . . .. . . ..... . ..... .. ... .. ..... . . ...... ... .. . . . . ..... . ......
3
Section E. Type 111 Functionally-lntegrated Supporting Organizations
Check the bax next ta the method that the arganizatian used ta satisfy the lntegral Part Test during the year (see instructions):
1
OThe organization satisfied the Activities Test. Complete line 2 below.
b OThe organization is the parent of each of its supported organizations. Complete line 3 be/ow.
a
e
OThe organization supported a governmental entity. Describe in Part VI haw you supported a government entity (see instructions).
2 Activities Test. Answer (a) and (b) below.
Yes
a Oid substantially all of the organization's activities during the tax year directly further the exempt purposes of the
supported organization(s) to which the organization was responsive? lf 'Yes,' then in Part VI identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
substantially al/ of its activities ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Oid the activities described in (a) constitute activities that, but for the organization 's involvement, one or more of
the organization's supported organization(s) would have been engaged in? lf 'Yes,' explain in Part VI the reasons for
the organization's position that its supported organization(s) would have engaged in these activities but for the
organization's involvement... . ... . . ... . . .... .. .. ..... .. .. . .. .. . .... ......... . . .. ......... ...... .. .. ..... .. . . . .. . ...
3 Parent of Supported Organizations. Answer (a) and (b) below.
a Oid the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of
each of the supported organizations? Provide details in Part Vl ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No
2a
J
1- - t --+--:-
2b
1----+---+-----:J
3a
t---+---1-l_
-----,
j
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its
supported organizations? lf 'Yes,' describe in Part VI the ro/e p/ayed by the organization in this regard... . ... . .. .......
BAA
TEEA0405l 07/1811 4
3b
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
THE AGRICULTURAL FOUNDATION OF
IPart V IType 111 Non-Functionally lntegrated 509(aX3} Supporting Organizat ions
94 - 6000669
Page 6
OCheck
here if the organization satisfied the lntegral Part Test as a qualifying trust on November 20, 1970. See instructions. All
other Type 111 non- functionally integrated supporting organizations must complete Sections A through E.
1
Section A - Adjusted Net lncome
1
Net short-term capital gain. .............. . . ...... . ...... . .. ........ ........ . .....
1
2 Recoveries of prior-year distributions ..... . .............. .. ......... . ........... ..
2
3 Other gross income (see instructions) ..... • .......... ... . ..... . .... . ....... ......
4 Add lines 1 through 3... . ... . ........... . ... .. . .. . . .... .. .. . ........ . . . ..... .. . ..
4
5 Depreciation and depletion. ....................... .. . ..... ............. .... .. . ...
Portion of operating expenses paid or incurred far production or col lection of gross
(A) Prior Year
(B) Current Year
(optional)
(A) Prior Year
(B) Current Year
(optional)
3
5
6
income or for management, conservation , or maintenance of property held far
production of income (see instructions) ...........................................
7
Other expenses (see instructions) ................................. . .. ..... . ......
6
7
8
Adjusted Net lncome (subtract lines 5, 6 and 7 from line 4)..... ............ . ......
8
Section B - Minimum Asset Amount
1
~
Aggregate fair market value of all non-exempt-use assets (see instructions far short
tax year or assets held for part of year):
a Average monthly value of securities ....... . .... .. ....... . .. . .. . . .. . ... .... .. . . . ..
1a
b Average monthly cash balances ............ ... . . . ... . ... . . .. . ... ...... . . . .. .. ....
1b
e Fair market value of other non-exempt-use assets. .... ... . . . . . . ... .. . . . ..... ......
1c
d Total (add lines 1a, 1b, and 1e) ............. . ....... . ......... . . ... . . ... . . . ......
1d
e Discount claimed far blockage or other
factors (explain in detail in Part VI) :
I
2 Acquisition indebtedness applicable to non-exempt -use assets ............ .. . .... ..
3 Subtract li ne 2 from li ne 1d . . .. . . . .......... ... . . ................... ..... ........
4 Cash deemed held for exempt use. Enter 1· 1/2% of li ne 3 (far greater amount,
2
3
see instructions) ....... ... . . ......... . ... . . .... ... . ............ ........... .... ..
4
5
6
5 Net value of non-exempt-use assets (subtract line 4 from line 3) ...... . ......... . ..
6 Multiply li ne 5 by .035 .. ..... .. ........................................ . .........
7 Recoveries of prior-yea r distributions . . . ... . .... .... . .. . . . . ..... . ....... . . . .......
8 Minimum Asset Amount (add line 7 to line 6) .. . · • · .... . . . . ..... . . . . .. . .. ..... . ...
7
8
Current Year
Section C - Distributable Amount
1
Adjusted net income for prior year (from Section A, line 8, Column A) ... .. ...... . ..
1
2
3
4
5
6
Enter 85% of line 1....... .. . . . . .............. . ............... . . . ........... .....
lncome tax imposed in prior year.... . ..... . .... ..... . . . . . . . . . . ..... . ' ...... . . . . .
2
3
4
5
Dist ributable Amount. Subtract line 5 from line 4, unless subject to emergency
temporary reduction (see instructions) . .. ..... . . . ...... . . ... . . . . ........ . .... .
6
7
Minimum asset amount far prior year (from Section B, line 8, Column A) ....... .. . .
Enter greater of line 2 or line 3. ... . . . ... . . . .... ..... ....... . . ....... . ... . . . . .• ...
OCheck
here if the current year is the organization's first as a non-functionally-integrated Type Ili supporting organization
(see instructions) .
BAA
Schedule A (Form 990 or 990-EZ) 2014
TEEA0406L 07/18114
Sehedule A (Form 990 or 990-EZ) 2014
THE AGRICULTURAL FOUNDATION OF
94 - 6000669
Page 7
IPart V IType 111 Non-Functionally lntegrated 509(a)(3) Supporting Organizations (continued)
Section O - Dist ributions
Current Year
1
Amounts paid to supported organizations to aeeomplish exempt purposes ......................... .. ...........
2
Amounts paid to perform activity that direetly furthers exempt purposes of supported organizations ,
in exeess of ineome from aetivity. ...... .......................................... . .............. . ....... . ....
3 Administrative expenses paid to aeeomplish exempt purposes of supported organizations. .......... . ............
................ .............
4
Amounts paid to aequire exempt-use assets ...... . . . ............... . . ...........
5
Qual ified set-aside amounts (prior IRS approval required)........•....... . ....... . ........ . ....... . ............
6 Other distributions (deseribe in Part VI). See instruetions ........•........... ... .......... . ....... ........ . ....
7 Total annual distributions. Add lines 1 through 6 ...................... .. . . . . . ... . . .............. . ............
8 Distributions to attentive supported organizations to whieh the organization is responsive (provide details
in Pa rt VI). See instruetions..... . ...... ....... ................. . ................ .. ........ ...... .. ...... . ... .
9 Distributable amount for 2014 from Seetion e. li ne 6.... .. .............. .. . .. . . ... . .. ... . . . ....... .. ..... ... .. .
10 Line 8 amount divided by Li ne 9 amount. .. .. . . .................. . ......... ....... . . ... . ..... . ............ ....
Section E - Distribution Allocations (see i nstructions)
(i)
Excess
Distributions
(i i)
Underdistributions
Pre-2014
(iii)
Distributable
Amount for 201 4
1 Distributable amount for 2014 from Section e , line 6. .............
2 Underdistributions, if any, for years prior to 2014 (reasonable
eause required - see instruetions) .......................... . .. .
I
I
I
I
I
I
I
I
I
3 Exeess distributions earryover, if any, to 2014:
al
b
e
dl
e From 2013 . . . . . . . .. . . . . . . . .. . ..... . .
f Total of lines 3a through e ...... . ... . . . . . .. ... .... .. . . . . . .. ....
g Applied to underdistributions of prior years. . . . .... .. ...... . .... .
h Applied to 2014 distributable amount ......... ...................
4
i earryover from 2009 not applied (see instruetions) ........ .. .. .. .
I
j Remai nder. Subtraet lines 3g, 3h, and 3i from 3f ............... . .
J
Distributions for 2014 from Seetion D,
line 7:
$
a App lied to underdistributions of prior years. . . ...... . .............
I
I
b App lied to 2014 distributable amount ............ . . . ...... . ......
e Remainder. Subtraet lines 4a and 4b from 4 .....................
I
5 Remaining underdistributions for years prior to 2014, if any.
Subtraet lines 3g and 4a from line 2 (if amount greater than
zero, see instruetions) ... ....... . ............. . .. ...............
I
6 Remaining underdistributions for 2014. Subtract lines 3h and 4b
from line 1 (if amount greater than zero, see instruetions) ........
7 Excess distributions earryover to 2015. Add lines 3j and 4e ......
I
8 Breakdown of lin e 7:
e
I
I
I
I
d Exeess from 2013 ...... ..... . . .. . .. .
I
al
b
e Exeess from 2014 .... . .......... ....
BAA
Sehedule A (Form 990 or 990-EZ) 2014
TEEA0407L
10131114
Schedule A (Form 990 or990-EZ) 2014
IPart VI
THE AGRICULTURAL FOUNDATI ON OF
94 - 6000669
Page 8
I Supplemental lnformation. Provide the explanations requ ired by Part li, lin e 1O; Part li , lin e 17a or 17b;
and Part 111, line 12. Also complete this part for any additional information. (See instruct ions) .
BAA
Schedule A (Form 990 or 990-EZ) 2014
TEEA0408L 08/18114
OMB Ne. 1545-0047
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Schedule of Contributors
Departmenl of lhe Treasury
lnlernal Revenue Servíce
Name otthe organization
... Attach to Form 990, Form 990-EZ, or Form 990-PF
• lnformation about Schedule B (Form 990, 99o-EZ, 990-PF) and its instructions is at www.irs.gov/form990.
THE AGRICULTURAL FOUNDATION OF
CALIFORNIA STATE UNIVERSITY, FRESNO
2014
Employer identificalion number
94 - 6000669
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
IE]501 (e)(
3 )
(enter number) organization
D 4947(a)(1) nonexempt charitable trust not treated as a private foundation
D 527 po litical organization
Form 990-PF
D501 (c)(3) exempt private foundation
D4947(a)(1) nonexempt charitable trust treated as a private foundation
D501 (c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule
Note. Only a section 501 (c)(7), (8), or (1 O) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Foran organization filing Form 990, 990-EZ, or 990-PF that received , during the year, contributions total ing $5,000 or more (in money or
property) from any one contributor. Complete Parts I and 11. See instructions for determining a contributor's total contributions.
O
Special Rules
!E] Foran organization described in section 501 (c)(3) filing Form 990 or 990-EZ that met the 33- 1/3% support test of the regulations
under secttons 509(a)(1) and 170(b)(1)(A)(vi) , that checked Schedule A (Form 990 or 990-EZ), Part 11, line 13, 16a, or 16b, and that
received from any one contributor, during the year , total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i)
Form 990, Part VIII , line 1h, or (ii) Form 990 -EZ, line 1. Complete Parts I and 11 .
DForan
organization described in section 501 (c)(7), (8), or (1 O) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1 ,000 exclusively for religious, charitable, scientific, literary, or educational
purposes, or for the prevention of cruelty to children or animals. Complete Parts I, 11, and Ili.
DForan organization described in section 501 (c)(7), (8), or (1 O) fil ing Form 990 or 990-EZ that received from any one contributor,
during the year , contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than
$1,000. lf this box is checked, enter here the total contributions that were received during the year foran exc/usively religious,
charitable , etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization becq,use
it received nonexc/usively religious, charitable, etc., contributions tota ling $5,000 or more during the year . . . . . .,.. :;; _ _ _ _ _ _ __
Caution: An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or
990-PF), but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990 -EZ or on its Form 990-PF,
Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
BAA For Paperwork Reduction Act Notice, see the lnstructions for Form 990, 990EZ,
or 990-PF.
TEEA0701 L
11113114
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page
Sehedule B (Form 990, 990 -EZ, or 990-PF) (2014)
1 to
1
of Part 111
Employer identification number
94-6000669
L..:......:C:..:.....;...;~
Exc/usively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8)
or (1 O) that total more than $1 ,000 for the year from any one contributor. Complete columns (a} through (e} and
the followi ng line entry. For organizations eompleting Part Ili, enter the tota l of exclusive/y religious, eharitable, ete.,
eontributions of $1,000 or less for the year . (Enterthis information onee. See instructions.) . . . . . . . . . . . . .... $__ ___ _ __ ...Ni A
Use dupl1eate eopies of Part Ili 1f add111ona l spaee 1s needed.
~
00
(a}
No. from
Part I
Purpose of gift
00
Use of gift
Deseription of how gift is held
N/A
~ -------- - --- - - -- ----------- ---- - ---- --- -
------- ---- -- ---- - - - ·
r--------- --- ----- --- ------ ----- --- - - -- -- -------- -- ---- - --- -- ·
~ ---------- --- - --- ------- -------- --- --- ------ - -- ---- - ----- - -·
(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
~--------- ---- ---- --- ------- ---- --- -- - - - ~ -------- - ---- -- --- ---- ---- --- - ---- ------
- --- ------------------- ------- -------- ---
-------- --- --- -- -- -- ·
-- ------ ----------- - -
--- - ---- --- --- - - - - --·
(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}
Description of how gift is held
--------------------- ------- -------- ----- ------- ---- - --- - - --- ·
- ----- --- - ----- - -- - -------------- - - ---- -- -- ------ -- -- -- -- -- --·
r---------------------- ------- ------- - --- -------- -- - ---- - - -- - ·
(e}
Transfer of gift
Transferee's name, address, and ZIP + 4
Relationship of transferor to transferee
- --------- --- --- ---- - - - - - -- ------- - ------- ------- ---- --- -- - -- --------------------- ------- ----- -- ----- --------- --- - --- - - ---- ------- - - ---- - - -- --------------- - - ------- ------- --- -- -- -- - -- ·
(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
Relationship of transferor to transferee
r ------ ------------------ ------ --- - -- - -------------- - ---- -- -- ·
r---- - ------------ ------- ------- --- - -- ---- --- ---- -- --- - - - -- -- ·
~ - - - --------- - - -------- - ----- ---- ---------- - ---- --- --- -- - - --·
BAA
Sehedule B (Form 990, 990-EZ, or 990-PF) (2014)
TEEA0704L
11113114
Departmenl of lhe Treasury
lnternal Revenue Service
Name of the organization
OMB No. 1545-0047
Supplemental Financial Statements
SCHEDULE O
(Form 990)
~
2014
~ Complete if the organization answered 'Yes,' to Form 990,
Part IV, lines 6, 7, 8, 9, 10, 11a, 11b, 11 c, 11d, 11e, 11f, 12a, or 12b.
~ Attach to Form 990.
lnformation about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
Open to Public
lnspection
Employer identification number
THE AGRICULTURAL FOUNDATION OF
CALIFORNIA STATE UNI VERSITY, FRESNO
94- 6000669
IPart 1 IOrganizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.
Complete if the organization answered 'Yes' to Form 990, Part IV, line 6.
(a) Donar advised funds
1
(b) Funds and other accounts
Total number at end of year. .. .. .... . .......
2 Aggregate value of contributions to (during year). ......
3 Aggregate value of grants from (during year) .. ' ' ......
4 Aggregate value at end of year... . . . ..... ...
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? ...........................
OYes
6
Did the organization inform all grantees, donors, and donar advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donar or donar advisor , or for any other purpose conferring
impermissible private benefit?.. ......... ..... .. .............................................................
OYes
!Part 11
IConservation Easements.
O No
Complete if the organization answered 'Yes' to Form 990, Part IV, line 7.
1
8
Purpose(s) of conservation easements held by the organization (check all that app ly).
§
Preservation of land for public use (e.g., recreation or education)
Protection of natural habitat
Preservation of open space
2
Preservation of a historically important land area
Preservation of a certified historic structure
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the
last day of the tax year.
Held at the End of the Tax Year
a Total number of conservation easements ..................... .. . . .. . .. . .. .... . ...... . . .... .
2a
b Total acreage restricted by conservation easements . . ................................. . .... .
2b
e Number of conservation easements on a certified historic structure included in (a). ... ........ .
2c
d Number of conservation easements included 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 orgamzat1on dunng the
tax year ~
~
4
Number of states where property subject to conservation easement is located
5
6
Does the organ ization have a written policy regarding the periodic monitoring , inspection, handling of violations,
and enforcement of the conservation easements it holds?.................. ......... ... . .................. . ...
Staft and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
OYes
~
~$
----------------
8
Does each conservation easement reported on li ne 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
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 appl icable, the text of the footnote to the orga nization's financial statements that describes the organization's accounting for
conservation easements .
OYes
IPart 111 IOrgan izations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Comp lete if the organization answered 'Yes' to Form 990, Part IV, line 8.
1 a lf the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other simi lar assets held for public exhibition, education, or research in furtherance of public service, provide,
in Part XIII, the text of the footnote to its financial statements that describes these items.
b lf the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the
following amounts relating to these items:
(i) Revenue incl uded in Form 990, Part VIII, line 1..... . ............ ............ ............. . . . ........... ~ $
(i i) Assets included in Form 990, Part X ............ . ............. .. ...... .............. ................... ~ $
2
---------------- - -- -- - -
lf the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following
amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenue included in Form 990, Part VIII , line l .. .................................. . .. .. . . . . . . ... . ......... ~ $
b Assets included in Form 990, Part X. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. ...... . . ..... . ...... . ...... ~ $----
BAA For Paperwork Reduction Act Notice, see the lnstr uctions for Form 990.
TEEA330 1L
10/28114
------
Schedule D (Form 990) 2014
Schedule
D (Form 990)
2014
94 - 6000669
THE AGRICULTURAL FOUNDAT ION OF
Page
IPart 111 IOrganizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
§
2
Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its col lection
items (check all that apply):
a
b
e
d
Public exhibition
Scholarly research
e
8
Loan or exchange programs
Other
--------------------------------------------
Preservation for future generations
Provide a description of the organization's collections and explain how they further the organization's exempt purpose in
Part XII I.
4
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
to be so ld to raise funds rather than to be maintained as part of the organ ization's collection? . . . . . . . . . . . . . . . . . . .
D Yes
D No
IPart IV IEscrow and Custodial Arrangements. Complete if the organization answered 'Yes' to Form 990, Part IV,
line 9, or reported an amount on Form 990, Part X, line 21.
1 a ls the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included
on Form 990, Part X?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b lf 'Yes,' explain the arrangement in Part XII I and complete the fol lowing table:
DYes
Amount
e Beginning balance ... .. .. ...... . ....... . .. . ......... . .... ...... .. . .. .. ............. .... .. .
d Additions during the year ..................... . ............... . . . ....... . .............. . . . .
e Distributions during the year .... ......... . ............•. ...... . ................ . ...........
f Ending balance .......... ...... ............... ........................... ................ .
1e
1d
1e
1f
U
2 a Did the organization include an amount on Form 990, Part X, li ne 21, for escrow or custodial ac count liability? . . . .
Yes
~ No
b lf 'Yes,' explain the arrangement in Part XI II. Check here if the exp lanation has been provided in Part XIII. .....................
IPartV IEndowment Funds. Complete if the
(a) Current year
1 a Beginning of year ba lance .....
b Contributions ........ .. . . .....
e Net investment earnings, gains,
and losse& .............. . . . . .
d Grants or scholarships...
or~an ization answered 'Yes' to Form
(b) Prior year
(e) Two years back
990 Part IV line 1O.
(d) Three years back
(e) Four years back
831 ,336 .
738 , 942 .
672,700 .
710,531.
620,899 .
15,214.
92 , 394.
66 , 242.
- 37 ' 831.
89,632 .
......
e Other expenditures for facilities
and programs .................
f Administrative expenses .......
g End of year balance .. . ........
o.
846,550.
831 , 336.
738 , 942.
672,700.
710,531.
Prov1de the est1mated percentage of the current year end ba lance (hne 1g, column (a)) held as:
2
a Board designated or quasi·endowment ...
b Permanent endowment ...
e Temporarily restricted endowment ...
---;;%_________ %
%
The percentages in lin es 2a, 2b, and 2c should equal 100%.
3 a Are there endowment funds not in the possession of the organization that are held and administered lor the
organization by:
Yes
(i) unrelated organizations . . ..... . . . ... .. . .. ........................ .. .. .... . . . ...... . ......... . .......... . .. . 3a(i)
X
(ii) related organizations ............. .. ...... . .... . ............. ........ ......... . . ..... . . ... ..... ... . ...... . . 3a(ii)
b lf 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? .......... ....................... . 3b
4 Describe in Part XIII the intended uses of the organization's endowment funds. See Part XII I
No
X
IPart VI ILand, Buildings, and Equipment.
Complete if the organization answered 'Yes' to Form 990 , Part IV , li ne 11a. See Form 990, Part X, líne 1o.
Description of property
(a) Cost or other basis
(investment)
(b) Cost or other
basis (other)
(e) Accumulated
depreciation
(d) Book value
1 a Land ............................. . ........
b Buildings ......................... . ........
e Leasehold improvements .......... . ........
d Equipment. ...................... .. ........
3 371,241.
240,549.
e Other......................................
2 325 505.
23,268.
Total. Add lines la through l e. (Co/umn (d) must equa/ Form 990, Part X, co/umn (8), line 10c.) ..... .. .............
BAA
~
1 045 736 .
217 281.
1 263 017 .
Schedule D (Form 990) 2014
TEEA3302L
08125114
Schedule D (Form 990) 2014
Page 3
THE AGRI CULTURAL FOUNDATION OF
94-6000669
IPart VIl l lnvestments - Other Securities.
N/ A
ea m ple1 t e ·t1 th e orqan1za
· r1on answere d'Y es t o Form 990 Par t IV r1ne 11 b S e e Fo rm 990 P art X r1ne 12
'
'
I
(b) Book value
(a) Description of security or category (including name of security)
I
(e) Method of valuation: Cost or end-of-year market value
(1) Finaneial derivatives ...... .. ....... ...... .. . .... . . . .
(2) Closely-held equity interests ... .... . • . . ....... .......
(3) Other
-------- ------ - - -----(A)
------- --- --- - ----------- (8)
-(C)------------ --- - - - -- ------ - ----- -- - -- - - - - ---------- ---
1~--------------- - - --- - -- -(E)
------- ---- ------------- -- (F)
--------- --- ---- - -- - - ---- -(G)
------ -- - - ------------- -(H)
- - ----------- ----- - - --- - --- j12_ - - - - - - - - - - - - - - - - - - - - - - - - - Total. (Column (b) must equa/ Form 990, Part X, co/umn (8) line 12.) . . ...
1Part
I
Vlll j lnvestme~ts - Program Related.
~/A
I
Complete 1f the or amzat1on answered ' Yes to Form 990, Part IV, Ime 11 e. See Form 990, Part X, Ime 13 .
(a) Description of investment type
(b) Book value
(e) Method of valuation: Cast or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Part X line 15
' (b) Book' value
(a) Deseription
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(1O)
Total. (Column (b) must equa/ Form 990, Part X, column (8), line 75.) ... . . . . . . . . . .... . . . . . .... ···· · .. ...... . . . . . .
IPart X I Other Liabilities.
...
I
Complete 1f the orgamzat10n answered 'Yes to Form 990 Part IV Ime 11 e or llf See Form 990 Part X Ime 25
'(b) Book' va lue
'
'
(a) Description of liability
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
...
Total. (Column (b) must equal Form 990, Part X, column (8) line 25.) . . . . .
..
..
..
2. Liab11ity lor uncertam tax pos11ions. ln Part XIII, prov1de the text of the footnote to the orgamzallon's fmanc1al statements that reports the orgamzallon's llab111ty lor uncertam
tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII... . .. . ... . . . . . . . . . ............ See . Pax-t .. XIII . ~
BAA
TEEA3303L 08125/14
Schedule D (Form 990) 2014
Schedule O (Form 990) 2014
THE AGRICULTURAL FOUNDATION OF
94- 6000669
Page 4
IPart XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Ret urn.
Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ... . . . . ... ................ . . ..... .
2
1
6, 533 ,569.
2e
3
2,087 , 091.
4,446,478 .
Amounts included on line 1 but not on Form 990, Part VII I, line 12:
a Net unrea lized gains (losses) on investments . . . . . ............................
b Donated services and use of facilities. ... .......... . ..... . ...•....... . . . . ... ..
e Recoveries of prior year grants........ . .......... .......... . . . . . . . ..... . . . ...
d Other (Describe in Part XIII.). .. s~e . -~~~~ . ?Cri~
2a
-18,098 .
2b
364,681.
2e
2d
1,740,508.
e Add lines 2a through 2d . .. . .... . .. . . . . . ..... ........ . ....... . ... . ... . ..... . ... .............. ... ... .....
3 Subtract line 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 VIII, lin e 7b . .. ... . .. . . ..
4a
b Other (Describe in Part XIII.).. . . ....... . .. ... ......... ' ..... ' ' ....... ........ 4b
e Add lines 4a and 4b .... .. .. ...... .. . ........... . ..... . ........... . . .... . ..... . . . . . . . . . . . . . . . . . . . . . . . .
5 Total revenue. Add lines 3 and 4e. (This must equal Form 990, Part I, fine 12.) ....... .. . . .. . ............ ..
......... ....... ... .... ....
..
.
.
4e
5
!Part XII J Reconciliation of Expenses per Audited Finan cial Statements With Expenses per Return.
Complete if the organ1zat1on answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements..................... .... . ........ . . ..... . . . ...
2
4,446,478.
1
6,414,283 .
2e
3
1 740 508.
4 673 775 .
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 XI II.)... s~~ P~~~ . ;lÇPI......................... ..
2a
2b
2e
2d
1,740,508.
e Add lines 2a through 2d ... . . . ... . . . . . . . . .. . ... . . . ..... . . ...... .. . ... . . . ........ . .... . ......... ... ..... .
3 Subtract line 2e from li ne 1 ...................................... . ... .. . ...... . ......... . . . . . ... ....... .
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a lnvestment expenses not included on Form 990, Part VI II, line 7b .. ... ... .. . ... 4a
b Other (Describe in Part XIII.).... . ... ... . . . . .... .. . .................... ... ... 4b
e Add lines 4a and 4b .............. . . . . . ... ........ . . . . . . ....... ...... . .. . . ... .......... .... . ...... . .....
5 Total expenses. Add lines 3 and 4e. (This must equa/ Form 990, Part/, lin e 18.) . . ... . .. . . . . . ..... . .. .. . .. .
..
4e
5
4 673 775 .
!Part XIIII Supplementallnformation.
Provide the descriptions required for Part 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 .
Part V, Line 4- lntended Uses Of Endowment Fund
THE BOARD DES I GNATED THE AGRICULTURAL FOUNDATION ENDOWMENT FUND AS A GENERAL
ENDOWMENT FUND TO SUPPORT THE MISSION OF THE AGRICULTURAL FOUNDATION.
Part X· FIN 48 Footnote
THE AGRICULTURAL FOUNDATI ON HAS QUALIFIED AS A NON- PROFIT ORGANIZATION AND HAS BEEN
GRANTED TAX- EXEMPT STATUS PURSUANT TO THE INTERNAL REVENUE CODE SECTION 501(c) (3)
AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(d)AND I S EXEMPT FROM FEDERAL
AND STATE OF CALIFORNIA INCOME TAXES.
BAA
Schedule O (Form 990) 2014
TEEA3304L
10/2811 4
Schedule D (Ferm 990) 2014
THE AGRICULTURAL FOUNDATION OF
IPart XIII I Supplemental lnformation (continued)
94 - 6000669
Page 5
Part X - FIN 48 Footnote (continued)
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURES GUIDANCE
ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN.
MANAGEMENT HAS CONS I DERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITI ONS
TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY TRAN
NOT TO BE SUSTAINED UPON EXAMINATION .
THE AGRICULTURAL FOUNDATION'S RETURNS ARE
SUBJECT TO EXAMINATI ON BY FEDERAL AND STATE TAXING AUTHORITIES , GENERALLY FOR THREE
YEARS AND FOUR YEARS RESPECTIVELY, AFTER THEY ARE FILED .
Schedule D, Part XI, Line 2d
Other Revenue lncluded ln F/S But Not lncluded On Form 990
COST OF GOODS SOLD . ...... ... .... ........ ........ . ....... . .......... .
.........
$
Total $
1,740,508.
1,740,508 .
Schedule D, Part XII , Line 2d
Other Expenses And Losses Per Audited F/S
COST OF GOODS SOLD ...... ... . ...... ...... .. ..... .. .................... ..... .. .. ................. $
Total$
BAA
TEEA3305l 08/25/14
1,740,508.
1,740,508.
Sched ule D (Form 990) 2014
Compensation lnformation
SCHEDULE J
(Form 990)
Department of the Treasury
lnternal Revenue Service
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, line 23.
... Attach to Form 990.
... lnformation about Schedule J (Form 990) and its instructions is
at www.irs.gov/form990.
Name of the orgamzation
2014
Open to Public
lnspection
:
1
~'
Employer identification number
I94 - 6000669
THE AGRI CULTURAL FOUNDATI ON OF
[Part I [ Questions Regarding Compensation
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 Ili to provide any re leva nt information regarding these items.
D First-class or charter travel
DTravel far companions
DTax indemnification and gross-up payments
DDiscretionary spending account
DHousing al lowance or residence far personal use
DPayments far business use of personal residence
DHealth or social club dues or initiation fees
DPersonal services (e.g., maid, chauffeur, chef)
b lf any of the boxes on line l a are checked, did the organization follow a written policy regarding payment or
reimbursement or provision of all of the expenses described above? lf 'No,' complete Part Ili to explain ........ ...... ..
- 1------'
1b
1----+--+--:
2 Did the organ ization require substantiation prior to reimbursing or allowing expenses incurred by all directors,
trustees, and officers, including the CEO/Executive Di rector, regarding the items checked in li ne 1a? ............... . ...
2
1---+--+---
I
3 lndicate which, if any, of the following the filing organization used to establish the compensation of the organization's
CEO/Executive Director . Check al l that apply. Do nat check any boxes lor methods used by a related organization to
establish compensation of the CEO/Executive Director, but explain in Part 111.
D Compensation committee
D lndependent compensation consultant
D Form 990 of other organizations
4
DWritten employment contract
OCompensation survey or study
O Approva l by the board or compensation committee
During the year, did any persan listed in Form 990, Part VIl, Section A , line 1a with respect to the filing organ ization
or a related organization:
-
X
a Receive a severance payment or change-of-control payment?......................... .... . . .. ....... . . .... . . .. .. ... .
4a
b Participate in, or receive payment from, a supplemental nonqualified retirement plan ?........ , ............ . . ...... , . . .
e Participate in, or receive payment from, an equity-based compensation arrangement? ....... . . . . . ... . ................ .
4b
4c
X
X
a The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a
X
b Any related organization?. ... . . ..... . . . ... .... . .... .. . . . . .... . ... ....... . ... .... .. . . .. ... ...... . ... . ... ...... . .....
5b
X
a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6a
X
b Any related organization?....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
lf 'Yes' to line 6a or 6b, describe in Part 111.
6b
X
Far persons listed in Form 990, Part VIl, Section A, line la, did the organization provide any non- fixed
payments nat described in lines 5 and 6? lf 'Yes,' describe in Part Il i. ..... ..... . ...... ... . ..................... ......
7
X
8 Were any amounts reported in Form 990, Part VIl, pa id or accrued pursuant to a contract that was subject
to the initial contract exception described in Regulations section 53.4958-4(a)(3)?
lf 'Yes,' describe in Part Ili........ . . ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
X
lf 'Yes' to any of lines 4a-c, lis! the persons and provide the applicable amounts far each item in Part Ili.
Only section 501(c)(3) 501(c)(4}, and 501(c)(29) o rganizations must complete lines 5-9.
5
Far persons listed in Form 990, Part VIl, Section A, line la, did the organization pay or accrue any compensation
contingent on the revenues of:
lf 'Yes' to line 5a or 5b, describe in Part Ili.
6
7
9
Far persons listed in Form 990, Part VIl, Section A, line l a, did the organization pay or accrue any compensation
contingent on the net earnings of:
lf 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations
section 53.4958-G(c)?.. . ....... ....................... . .. ............. . ..... . .. . ...................................
BAA For Paperwork Reduct10n Act Not1ce, see the lnstruct10ns l or Form 990.
TEEA4101L
10/1711 4
9
Schedule J (Form 990) 2014
990) 2014
THE AGRICULTURAL FOUNDATION OF
94 -6000669
!Partlll Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use dupli cate copies if additional space is needed.
Schedule J (Form
Page 2
Far each individual whose compensation mus! 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 nat list any individuals that are nat listed on Form 990, Part VIl.
Note. The sum of columns (B)(i)·(ii i) far each listed individual must eq ual the total amount of Form
990, Part VIl, Section
(B) Breakdown of W-2 and/or 1099-MISC compensation
(A) Name and Title
JOSEPH I. CASTRO
Secretarv
SANDRA WITTE
2 Director
DEBORAH ADISHIAN-ASTONE
(i) Base
compensation
Ci> L
(ii)l
Ci> L
Cii)
<i> L
I
(ii) Bonus and
incentive
compensalion
o.
318.970 .
o.
150,403.
o.
3 Executive Direc
(ii)f
4
(i i)
5
(i) 1- - - - - - - (i i)
6
(i) 1- - - - - - - (i i)
7
(i i)
8
(i i)
9
(i) ,_ - - - - - - (i i)
10
(i) 1- - - - - - - (i i)
11
(i) 1- - - - - - - (i i)
12
(i) 1- - - - - - - (i i)
13
(i i)
14
(i) 1- - - - - - - (i i)
15
(ii)
16
(i)
(ii)
1911854.
(D) Nontaxable
benefits
1
(E) Total of
columns(B)(i)·(D)
j<F) Compensation
1n column (8)
reported as
deferred in prior
Form 990
------~~1- ------~: -- 36;-51~ ~ ---3o~78~~
------~~I- ------~-: -- 46;-58~ ~- - -32~ 96~~
- -217,-7ai :~ ------ -~~
- -i? i,-39 ~ :~ - - - - - - -~~
_____ __ _
-- --------4--------
_______
__,
---------- -- ---- --- -------------
_____ __ _______ _
___.
(i) 1- - - - - - - -
----------- -----
_______ __ __ ___ _
(i)
BAA
(C) Retirement
and other
deferred
compensation
----- -~~--- -- --~ --74 :-77~ ~- --33~83~~ - -427,-5ai:~ ------ -~~
(i) 1- - - - - - - -
__,
- - --------- -----
----- ------------------------ --
-------------- --
_______ _______ _
__,
----------- --- --
_______ _____ __ _
_______ _______ _
__,
__,
(i) 1- - - - - - - -
(i)
(iii) Other
re portable
compensation
A , line la, applicable column (D) and (E) amounts for that individual.
------------- -- -
1- - - - - - - -
------------- ---
1--------
------------- - ·- TEEA4102L
06/19/14
_______ __. _______ _
_______ ________
__.
Schedule J (Form
990) 2014
,
Schedule J (Form 990) 2014
THE AGRICULTURAL FOUNDATION OF
94-6000669
Page 3
!Partllll Supplementallnformation
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b , 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part 11. Also
complete this part for any additional information.
BAA
Schedule J (Form 990) 2014
TEEA4103l 10/1711 4
SCHEDULE M
(Form 990)
~
~
Department of the Treasury
lnternal Revenue Service
Name of lhe organization
1 Part
I
OMB No. 1545·0047
Noncash Contributions
2014
Complete if the organizations answered 'Yes' on Form 990, Part IV, lines 29 or 30.
Attach to Form 990.
~ lnformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
THE AGRICULTURAL FOUNDATION OF
CALIFORNIA STATE UNIVERSITY, FRESNO
ITypes of Property
(a)
Check if
applicable
1
Art - Works of art ...... . ...... . . . . . . . . . . .....
2
Art - Historical treasures ... . ... . . . . ..... . .... .
3
4
Art - Fractional interests ................. .....
Books and publications ... . .... .. . . . ..... . . . . . .
5
6
Clothing and household goods ... ... . . . . . ......
Cars and other vehicles. . . ........ . . . .. . . ... .. .
7
8
9
Boats and planes . . . . . .. . ........ . . ..... . ... ..
Intellectual property .. ........ .. ... . . . . . . . . . . . .
Securities - Publicly traded ....... . . . . . . . .....
10
Securities - Closely held stock . . . ... . . . ..... . .
(b)
· Number of
contributions or
items contributed
Open To Public
lnspection
I
Employer identification number
94 - 6000669
(e)
(d)
Noncash contribution
Method of determining
amounts re~o rted
noncash contribution amounts
on Form 90,
Part VIII , line 1g
11 Securities - Partnership, LLC, or trust interests.
12 Securities - Miscellaneous . . . ....... . .. ... ....
13 Qual ified conservation contribution Historic structures . .... . .... . ............. ... ..
14 Qual ified conservation contri bution - Other .. . . .
15 Real estate - Residential. . ..... . . . . ....... . . ..
16 Real estate - Commercial . . . . . .. . . . . .. .. . . ... .
17 Real estate - Other . . .. . ... . . . . . ............ . .
18 Collectibles . . ........ . .. . . ...... .... . .... . . ...
19 Food inventory ... ....... . .... . . .. . . . . .... . . . . .
20 Drugs and medical suppl ies... .. . . . ....... .. . ..
21 Taxidermy ............ .. . .. .. . . . . ....... ... ...
22 Historical artifacts . .... . . .... . . .. . ...... ..... . .
23 Scientif ic specimens .... . . ...... . ... ... . . .....
24 Archeologica l artifacts . . ... . . . . . . . ..... ... .. ...
) ...
25 Other .,.. 6ee Part II
26 Other ....
27 Other .,..
28 Other.,.
------- - ------ -- ) ...
(
-- -- - -- - --- -- - -- ) ...
--- -- ----------- ) ...
(
(
29 Number of Forms 8283 received by the organization during the tax year for contributions for which the
organization comp leted Form 8283, Part IV , Donee Acknowledgement .............. .. . . . . . . . . . . . . . ..... .
29
I
Yes
30a During the year, did the organization receive by contribution any property reported in Part I, lines 1-28, that it mus!
hold for at least three years from the date of the initial contribution, and which is not required to be used for exempt
purposes for the entire holding period? ...... .. . . ... . . . .. . ... . . . . . . . . . . . . ... ....... . ... . . . . . . ....... ........ . .. .
30a
No
X
b lf 'Yes,' describe the arrangement in Part 11 .
31 Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?.....
31
X
32a Does the organization hire or use third parties or related organ izations to so licit, process, or se!!
noncash contributions? ....... . . . . . . . . .. .. . . .... .. ....... . . . . . . . . . . . . . . . . . . . . . . . .. . . . . .. . ' .. .. .. . .. .. . .. . ... ..
32a
X
'-
b lf 'Yes,' describe in Part 11 .
33 lf the organization did not report an amount in column (e) for a type of property for which column (a) is checked,
describe in Part 11.
BAA For Paperwork Reduct1on Act Notlce, see the lnstruct1ons for Form 990.
TEEA460 1L 05/28114
Schedule M (Form 990) (2014)
Schedule M (Form 990) (2014)
THE AGRICULTURAL FOUNDATION OF
94-6000669
Page 2
IPart 11 ISupplementallnformation. Provide the information required by Part I, li nes 30b, 32b, and 33, and whether
the organization is reporting in Part I, column (b), the number of contributions, the number of items
received, or a combination of both . Also complete this part far any additional information.
Sch M, Part I, Lines 25-28
Other Non-Cash Contributions
Revenue
on Form 990,
Method of
Part VIII
Deter. Rev.
~~~~~~D=
e=s~
c~r~ip~t~l=·o~n~---------- Appl ? --~C=o~
n~tr~·-GRAPES FOR VINEYARD
X
1
$
17,615. COST
Number of
LIVESTOCK
EQUIP MEATS LAB
MEAT FOR LAB
VINEYARD GRAPES
BAA
X
X
X
X
TEEA4602L 08/18114
9
2
1
1
3,600.
5,650.
1,202 .
300 .
COST
COST
COST
COST
Schedule M (Form 990) (2014)
Supplementallnformation to Form 990 or 990-EZ
OMB No. 1545-0047
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
• Attach t o Form 990 or 990-EZ.
... lnformation about Schedule O (Form 990 or 990-EZ) and its instructions is
at www.irs.gov/form990.
2014
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
lnternal Revenue Service
Name of the organization
THE AGRICULTURAL FOUNDATION OF
CALIFORNIA STATE UNIVERSITY FRESNO
Open to Public
lnspection
I
Employer identification number
94- 6000669
Form 990, Part VI, Line 3- Description of Delegated Duties to Management Company
'
THE AGRICULTURAL FOUNDATION OF CALIFORNIA STATE UNIVERSITY (AG FOUNDATI ON) PAYS THE
CALIFORNIA STATE UNIVERSITY, FRESNO ASSOCIATION, INC. A MANAGEMENT FEE TO PERFORM
THE RECORD KEEPING FUNCTION FOR AG FOUNDATION .
Form 990, Part VI, Line 4 - Significant Changes to Organizational Documents
Article II (A)
THE ACTIVITIES AND AFFAI RS OF THE CORPORATION SHALL BE CONTROLLED, CONDUCTED AND THE
CORPORATE POWERS SHALL BE EXCERCISED BY OR UNDER THE DIRECTION OF A BOARD COMPRISED
OF TEN (10) DIRECTORS WHO ARE EMPOWERED TO HOLD OFFICE UNTIL THERI SUCCESSORS ARE
ELECTED AND QUALIFIED.
Arti c le II (A)
(2) .
THE DEAN OF THE JORDAN COLLEGE OF AGRICULTURAL SCIENCES AND TECHNOLOGY OF CALIFORNIA
STATE UNIVERSITY, FRESNO.
Article II (A)
(3)
EIGHT (8) PERSONS WHO ARE MEMBERS OF THE LOCAL COMMUNITY AND NOT EMPLOYED BY
CALIFORNIA STATE UNIVERSITY, FRESNO, ALL OF WHOM ARE NOMINATED BY THE PRES IDENT OF
CALIFORNIA STATE UNIVERSITY, FRESNO, AND THEN ELECTED BY A MAJORITY VOTE AT A
MEETING DULY HELD AT WHICH A QUORUM EXISTS.
Form 990, Part VI, Line 11 b- Form 990 Review Process
THE EXECUTIVE DIRECTOR,THE CONTROLLER/ DIRECTOR OF FI NANCE, AND THE AUDIT COMMITTEE
REVIEW A DRAFT VERSION OF THE TAX RETORN PRIOR TO FILING.
Form 990, Part VI, Line 12c- Explanation of Monitoring and Enforcement of Conflicts
THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH
THE CONFLICT OF INTEREST POLICY THROUGH ON-LINE TRAINING.
BAA Far Paperwork Reduction Act Notice, see the lnstructions far Form 990 or 990-EZ.
TEEA4901L 08/ 1811 4
THE ON-LINE TRAINING IS
Schedule O (Form 990 or 990-EZ) 2014
Schedule O (Form 990 or 990 -EZ) 201 4
Name oi the organization
Page 2
THE AGRICULTURAL FOUNDATION OF
CALIFORNIA STATE UNIVERSITY, FRESNO
Employet identification numbet
94 - 6000669
Form 990, Part VI, Line 12c- Explanation of Monitoring and Enforcement of Conflicts (continued)
REQUI RED EVERY TWO YEARS .
Form 990, Part VI, Line 15b- Compensation Review & Approval Process- Officers & Key Employees
COMPENSATI ON FOR THE EXECUTIVE DIRECTOR AND CONTROLLER/DIRECTOR OF FINANCE ARE
REVIEWED BY THE ASSOCIATION BOARD OF DIRECTORS AND COMPARED TO COMPENSATION FOR
POS I TI ONS IN COMPARABLE ORGANIZATIONS .
Form 990, Part VI, Line 19 - Other Organization Documents Publicly Available
DOCUMENT$ ARE AVAILABLE ON THE I R WEBSITE AND ARE AVAI LABLE TO PUBLI C UPON REQUEST.
Form 990, Part XI, Line 9
Other Changes ln Net Assets Or Fund Balances
TEMPORARILY RESTRICTED - DONATIONS.... .. .. ... .. ............... ........ ................ .. $
TRANSFERS TO POULTRY.... .......... .......... . ....... .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total $
60, 000.
-65,089 .
- 5,089.
============:: : : : : :
BAA
Schedule O (Form 990 or 990-EZ) 2014
TEEA4902L
08118114
OMB No. 1545-0047
SCHEDULE R
(Form 990)
Department of the Treasury
lnternal Revenue Service
Related Organizations and Unrelated Partnerships
2014
... Complete if the organization answered 'Yes' on Form 990, Part IV, li ne 33, 34, 35b, 36, or 37 .
... Attach to Form 990.
... lnformation about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.
Open to Public
lnspection
THE AGRICULTURAL FOUNDATION OF CALIFORNIA STATE UNIVERSITY, FRESNO
1
I
T;m;:~e~i~e~~~·;on number
Name of the organization
t'an I l 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
~l
(b)
Primary activity
(e)
Legal domicile (state
or foreign country)
(e)
End-of-year assets
(d)
Total income
(f)
Direct controlling
entity
___________ ____ _________ ___ ____
------ - -- - - -- -- -- ----------------
-- ------ ---------- --- -----------(2)
-------- --- --- -- - - ------------- -------- ------ - - --- - -------------------- --- ------- --------------- (3)
---------- - ----------- --- ---- ------------ -- ---- -- --- - -------------- -- - - - -- ------- ---------------...... ..
..
- ..
rPart 11 T ·
-
.
~
..
O
H
#
---
.....
--.
one or more related tax-exempt org.anizations during the tax year.
(a)
Name, address, and E IN of related organization
(b)
Primary activity
(e)
Lega l domicile (state
or foreign country)
(d)
Exempt Code
section
(e)
Public charity status
(if section 501 (c)(3))
(f)
Direct controlling
entity
(g)
Sec 512(b)(l3)
controlled entity?
Yes
No
CALIF STATE UNIV, __
FRESNO
_ _ _____ _ ___
--FRESNo;cA9374o _ _________ ___
(1)
--5241N~MAPLE -AVE
--94~oof~7------------------
UNIVERSITY
CA
501
(C)
(3)
2
N/ A
X
(2)
-- --- --- --- ----- -- ------------------- --- -- -- - - ---------
--------------- ------ ------(3)
--- --------- -- ----- - --------
------- - ------ --- ------------------ ---------------- ---(4)
----------- -- ---- - - - -------
----------- -- - ---- ----------
--- ---- - -- ------- -----------
BAA For Paperwork Reduction Act Notice, see the lnstructions for Form 990.
TEEA5001L 08/22/14
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
THE AGRICULTURAL FOUNDATION OF
94-6000669
Page 2
111 lldentification of Related Organizations Taxable as a Partnership Complete if the organization answered 'Yes' on Form 990, Part IV, line 34
'------' because it had one or more related organizations treated as a partnership during the tax year.
1Part
(a)
Name , address, and EIN of
related organization
(b)
Primary activity
(e)
(d)
Legal
domicile
(state or
foreign
country)
Direct
controlling
entity
(e)
Predominant income
(related, unrelated,
excluded tram tax
under sections
(f)
Share of total
income
(h)
(i)
Dispropor Cade V-UB I
tionate
amount in box
allocations? 20 of Schedule
K-1 (Form
1065)
Yes
No
(g)
Share of
end-of-year
assets
512-514)
(j)
General or
managi ng
partner?
Yes
(k)
Percentage
ownership
No
(1)
---- --- ---------------------- --- -------(2)
--------------- -- ----------
----- --------(3)
-------------- --- ----------- -----------IV lldentification 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.
1Part
(a)
(b)
(e)
(d)
Name, address, and EIN of related organization
Primary activity
Legal domicile
(state or foreign
country)
Direct
controlling
entity
(e)
Type of entity
(C corp, S corp,
or trus!)
(f)
Share of
tota l income
(g)
Share of end-ofyear assets
(h)
Percentage
ownership
(i)
Sec 512(b)(13)
controlled entity?
Yes
No
(1)
- ----- ------------------ ------------------------------------------------(2)
---------------------- - --------- -------------- --
------------------------ -
i~ -----------------------------------------------
------------------------BAA
TEEA5002L 08/22/14
Schedule R (Form 990) 2014
Schedule R (Form 990) 201 4
THE AGRICULTURAL FOUNDATION OF
IPart V ITransactions With Related Organizations Complete
94-6000669
Page 3
if the organization answered 'Yes' on Form 990, Part IV, line 34, 35b, or 36.
Note. Comp lete 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 more related organizations listed in Parts II-IV?
a
b
e
d
e
Yes
No
Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity. .............................. . . . .... . . . ............ . . .. . ..... . ............ ... .
Gift, gran!, or cap ital contribution lo re lated organization(s). ... . ... .... ............... ...... ... ... . . . . . . .. . .. .. ...... . ...... . ......... . . .. . ... .......... . ....... .
Gift, gran!, or capital contribution from relaled organization(s) ............ . ...... . .................... . ....... . ...... . . ......... ........................ ...... .. .
Loans or loan guarantees lo or for related organization(s) ............... . . . . ..... ..... ....... . ... ..... ... .................. . ...... . .... . . . .................. . . . .
Loans or loan guarantees by related organization(s) ........ ... . ........... . . ... . ...... . . . . ... . ...... . ....... . ...... . ............. . . . ... . . . . ...... ... . .. ....... .
1a
1b
1e
1d
f Dividends from related organization (s) ... . . . . .... . . ...... . ... .... . ........ .... . ....... . ... .......... . ....... . ... ... . ............ . . ...... . .... .... . . .... . . .. . .. .
g Sal e of assets to related organization(s) .......... . .. . . ... .. .... ... .... . ....... ... .. . .. .. .... . .. ... . .. ..... . . ....... .. . . . . ... . . .... ..... .. .... . . . .... . . ....... .
h Purchase of assets from related organ ization(s) ... . ...... . . ...... . ..... . . .... . . ....... . ...... . . ..... .. .. . . .. ...... . . ..... . . . .. ........ . . .. . ... . . . .. .... . .. . . . . .
Exchange of assets with related organization(s) ............ . .............. .. ... ... ... ........ . . . .... . . . . ... .. ...... . ....... . ............ . . . . ......... . ..... ... .
j Lease of facilities, equipment, or other assets lo related organization(s)....... .. . • ............. . . .. ...... .... .. ...... . . . . . . . . ...... .. ...... .. .... ...... . . .... . .. .
1f
1g
1h
1i
11._
X
X
X
X
X
k Lease of facilities, equipment, or other assets from related organization(s) ... . ...... .. . . . . . . . ... . ........ ..... . ...... . ...... ... ... . . ...... . ..... . . ...... . . ...... .
I 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, eq uipment, mailing lists, or other assets with related organization(s) ...................... . ..... .. . ................. . . . . .... ................ .
o Sharing of paid employees with related organization(s)....... ........................ . . . . . ............ . .. . . ... . ...... . ...... . ....... ...... . .. .................. .
1k
1I
1m
1n
lo
X
X
X
X
X
p Reimbursement paid lo related organization(s) for expenses ..... .. .. ..... . ........... .. .. . . ... .. . ...... . .. . .. . .. ... ... . .... . ... ... . ... . . ...... ........ .. ...... .
q Reimbursement paid by related organization(s) for expenses ....... . .. ..................... ..... .............. . ...... . ....... . ..... . ......... ... . . ...... . ... . . . .
1p
X
X
X
X
X
1e
X
X
:!..s
r Other transfer of cash or property to related organ ization(s) ........ ... . ... . ..... ........ . .. . . .. . . ...... . • .... .. • ...... • . . . .. . . ...... . . . . .. . . . .... ... . ... . .......
X
1r
s Other transfer of cash or property from re lated orga nization(s).......... ............... ....... .............. .... . ...... ... ........... .. ..... . . . . .......... ...... .
1s
X
2 lf the answer to any of the above is 'Yes,' see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
(b)
(e)
Name of related organization
Transaction
Amount involved
Method
type (a ·s)
amount involved
I
I
o.<'~?etermining
(1)
CALIF STATE UNIV, FRESNO
p
60,016. AUDITED VALUE
(2)
CALIF STATE UNIV, FRESNO
q
286,151. AUDITED VALUE
(3)
(4)
(5)
(6)
------
BAA
TEEA5003l 08/22/1 4
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
ll"'an VI
THE AGRICULTURAL FOUNDATION OF
94 - 6000669
I Unrelated Organizations Taxable as a Partnership Complete
Page 4
if the organizati on answered 'Yes' on Form 990, Part IV, line 37.
Províde the followíng ínformatíon for each entíty taxed as a partnershíp through whích the organízatíon conducted more than fíve percent of íts actívítíes (measured by total assets or gross
revenue) that was not a related organízatíon. See ínstructíons regardíng exclusíon for certaín ínvestment partnershíps.
(a)
(b)
(e)
Name, address, and EIN of entíty
Primary actívíty
Legal domícíle
(state or foreígn
country)
(e)
(d)
Predomínant Are alI partners
income
sectíon
50l(c)(3)
(related, unre lated , excl uded organízatíons?
from tax under
section 5 12-514) Yes
No
(f)
(g)
Share of
total íncome
Share of
end-of.year
assets
(h)
(i)
DísproporCode V-UBI
tíonate
amount in box
allocatíons? 20 of Schedule
K -1
Form (1065)
Yes No
(j)
(k)
General or Percentage
managíng ownership
partner?
Yes
No
(1)
- - -- -------------
-- ---- -- -- --------------- -------J~------ ----- ----
------------- ----- -- ------------(3)
-- ------ ---------
-------- --- -------- ---------- ---(4)
-----------------
---- -------------
-----------------
(5)
--- -- ------ -----
------------- ----
----------------(6)
-----------------
----------------- - -- -------------
-~- ---- ------- ---
--------------------------------(8)
-- ---- -------- ------------------- -- ----------------·--
BAA
--
------
TEEA5004L 08/22/14
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
THE AGRICULTURAL FOUNDATION OF
IPart VIl I Supplemental lnformation
94-6000669
Page 5
Provide additional information for responses to questions on Schedule R (see instructions).
BAA
TEEA5005L 08/22114
Schedule R (Form 990) 2014