Civic Intelligence

Cuesta College Foundation

EIN 23-7225601 • 501(c)3 • San Luis Obispo, CA

Profile

The cuesta college foundation supports the excellence of cuesta college by engaging the community and building philanthropic resources. The funds raised and managed by the foundation strengthen college programs, provide educational opportunities, and empower students to succeed.

PO Box 8106San Luis Obispo, CA 93403

www.cuesta.edu/ABOUT/FOUNDATION

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

21st percentile

0.04x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.40x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

84th percentile

36%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$391,453

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$60,371,632

Up $6,596,951 (+12%) from 2024

Liabilities

Up

$2,456,911

Up $669,636 (+37%) from 2024

Net Assets

Up

$57,914,721

Up $5,927,315 (+11%) from 2024

Operations
Liabilities / Revenue54th percentileNet Margin84th percentile

Revenue

Up

$6,157,012

Up $2,004,099 (+48%) from 2024

Expenses

Up

$3,952,961

Up $375,661 (+11%) from 2024

Net Income

Up

$2,204,051

Up $1,628,438 (+283%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2015: $34,703,795Liabilities 2015: $481,810Net Assets 2015: $34,221,9852015Assets 2016: $34,453,545Liabilities 2016: $1,193,936Net Assets 2016: $33,259,6092016Assets 2017: $37,276,222Liabilities 2017: $1,072,686Net Assets 2017: $36,203,5362017Assets 2018: $40,429,550Liabilities 2018: $1,916,821Net Assets 2018: $38,512,7292018Assets 2019: $40,452,046Liabilities 2019: $1,823,233Net Assets 2019: $38,628,8132019Assets 2020: $40,284,542Liabilities 2020: $1,736,209Net Assets 2020: $38,548,3332020Assets 2021: $49,720,240Liabilities 2021: $1,444,619Net Assets 2021: $48,275,6212021Assets 2022: $44,331,740Liabilities 2022: $1,496,827Net Assets 2022: $42,834,9132022Assets 2023: $49,002,494Liabilities 2023: $1,618,754Net Assets 2023: $47,383,7402023Assets 2024: $53,774,681Liabilities 2024: $1,787,275Net Assets 2024: $51,987,4062024Assets 2025: $60,371,632Liabilities 2025: $2,456,911Net Assets 2025: $57,914,7212025

Highlighted filing

2025

Assets$60,371,632
Liabilities$2,456,911
Net Assets$57,914,721
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $3,581,079Expenses 2015: $2,845,847Net Income 2015: $735,2322015Revenue 2016: $2,644,479Expenses 2016: $3,461,232Net Income 2016: -$816,7532016Revenue 2017: $4,776,283Expenses 2017: $3,592,785Net Income 2017: $1,183,4982017Revenue 2018: $6,747,984Expenses 2018: $4,143,845Net Income 2018: $2,604,1392018Revenue 2019: $3,709,274Expenses 2019: $3,481,003Net Income 2019: $228,2712019Revenue 2020: $3,972,611Expenses 2020: $3,335,337Net Income 2020: $637,2742020Revenue 2021: $4,823,937Expenses 2021: $2,900,011Net Income 2021: $1,923,9262021Revenue 2022: $6,237,034Expenses 2022: $2,762,301Net Income 2022: $3,474,7332022Revenue 2023: $4,985,387Expenses 2023: $3,406,272Net Income 2023: $1,579,1152023Revenue 2024: $4,152,913Expenses 2024: $3,577,300Net Income 2024: $575,6132024Revenue 2025: $6,157,012Expenses 2025: $3,952,961Net Income 2025: $2,204,0512025

Highlighted filing

2025

Revenue$6,157,012
Expenses$3,952,961
Net Income$2,204,051
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,371,632
Liabilities
$2,456,911
Net assets
$57,914,721
Revenue
$6,157,012
Expenses
$3,952,961
Net income
$2,204,051
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$60.4$2.46$57.9$6.16$3.95$2.20
2024Detailed filing. Detailed filing data is available for this year.$53.8$1.79$52.0$4.15$3.58$0.58
2023Detailed filing. Detailed filing data is available for this year.$49.0$1.62$47.4$4.99$3.41$1.58
2022Detailed filing. Detailed filing data is available for this year.$44.3$1.50$42.8$6.24$2.76$3.47
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.7$1.44$48.3$4.82$2.90$1.92
2020Detailed filing. Detailed filing data is available for this year.$40.3$1.74$38.5$3.97$3.34$0.64
2019Detailed filing. Detailed filing data is available for this year.$40.5$1.82$38.6$3.71$3.48$0.23
2018Detailed filing. Detailed filing data is available for this year.$40.4$1.92$38.5$6.75$4.14$2.60
2017Detailed filing. Detailed filing data is available for this year.$37.3$1.07$36.2$4.78$3.59$1.18
2016Detailed filing. Detailed filing data is available for this year.$34.5$1.19$33.3$2.64$3.46$0.82
2015Detailed filing. Detailed filing data is available for this year.$34.7$0.48$34.2$3.58$2.85$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 17, 2025
Return Version
2024v5.2
Gross Receipts
$8,031,562
Mission and Program Overview

Mission

To provide the college with certain services and facilities which are an integral part of the educational program of the college, but which by law cannot be financially supported by the state government.

The cuesta college foundation supports the excellence of cuesta college by engaging the community and building philanthropic resources. The funds raised and managed by the foundation strengthen college programs, provide educational opportunities, and empower students to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$41,869,808$44,627,316▲ $2,757,508
Savings and Temporary Cash Investments$6,165,685$9,498,007▲ $3,332,322
Land, Buildings, and Equipment, Net$943,250$838,750▼ $104,500
Cash and Non-Interest-Bearing Accounts$211,199$270,391▲ $59,192
Pledges and Grants Receivable$233,890$234,404▲ $514
Prepaid Expenses and Deferred Charges$106,099$11,850▼ $94,249
Inventories for Sale or Use$2,750$2,750→ $0
Total Assets$53,774,681$60,371,632▲ $6,596,951
Other Assets Total$4,242,000$4,888,164▲ $646,164
Liabilities
Accounts Payable and Accrued Expenses$805,829$1,581,593▲ $775,764
Deferred Revenue$631,446$525,318▼ $106,128
Grants Payable$350,000$350,000→ $0
Total Liabilities$1,787,275$2,456,911▲ $669,636
Net Assets / Fund Balance
Net Assets With Donor Restrictions$49,446,698$55,847,523▲ $6,400,825
Net Assets Without Donor Restrictions$2,540,708$2,067,198▼ $473,510
Total Net Assets Fund Balance$51,987,406$57,914,721▲ $5,927,315
Total Liabilities and Net Assets / Fund Balance$53,774,681$60,371,632▲ $6,596,951

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$838,750$261,250$1,100,000
Other Assets Org$4,264,914--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$41,586,328$333,089▲ $5,564,649-$44,734,152
2023$37,671,715$412,980▲ $5,355,803-$41,586,328
2022$32,745,827$1,510,285▲ $3,905,049-$37,671,715
2021$38,518,773$1,670,351▼ $5,696,108-$32,745,827
2020$30,522,712$654,689▲ $8,844,721-$38,518,773
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Mary StrobridgeDirector-$3,024$3,024
Katie OsmanDirector of PhilanthropyFT$2,056$2,056
Zach SteverStudent Representative-$1,260$1,260

Board Members and Trustees

NameTitle
Grigger JonesPresident
Janice Fong WolfVice President/alumni Rela
Jeff DarntonVice President/development
Scott LathropVice President/membership
Angelica FortinDirector
Barbara MartinezDirector
Bill MortimerDirector
Cara WrightDirector
Cheryl VinesDirector
Cyndee EdwardsDirector
Debbie PerraultDirector
Erich TuckerDirector
George PudloDirector
Jill StearnsDirector
Jim AndersonDirector
John RolphDirector
Mary E HowellDirector
Michael BoyerDirector
Nella GiroloDirector
Nestor Veloz-passalacquaDirector
Pragna Patel-muellerDirector
Rob GarciaDirector
Robyn LettersDirector
Silvio FavoretoDirector
Steve McgrathDirector
Stuart CampbellDirector
Susan DresslerDirector
Dan TroyDirector - Former
Elizabeth CoriaDirector - Former
Hunter PerryDirector - Former
Jason CurtisDirector - Former
John KnutsonDirector - Former
Melissa RichersonDirector - Former
Monica MillardDirector - Former
Jessica StranoDirector of Philanthropy
Shannon HillExecutive Director, Non-vo
Gilbert H StorkHonorary Director, Non-vot
Jon JenkinsHonorary Director, Non-vot
Rick CamarilloDr Fdn Fiscal Services, Non-vo
Craig DarnellSecretary/treasurer
Joseph BrocarStudent Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$3,462,501
Program Service Revenue
$0
Investment Income
$2,263,694
Other Revenue
$430,817
All Other Contributions
$2,713,750
Change in Net Assets
$2,204,051

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$81,382Fair Market Value
Cars and Other Vehicles2$17,000Fair Market Value
Art Historical Treasures3$15,625Fair Market Value
Other Non Cash Contri Table25$8,699Fair Market Value
Other Non Cash Contri Table1$4,800Fair Market Value
Total Noncash Contributions36$127,506-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,157,012
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,975,264
Total Revenue per Audited Statements
$10,132,276
Total Revenue per Form 990
$6,157,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,805,252
Other Expenses$1,147,709
Total Fundraising Expense$221,338
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,805,252--$2,805,252
Fees for Services Management-$688,752$127,535$816,287
Depreciation Depletion$104,500--$104,500
Office Expenses-$63,497$6,696$70,193
Advertising--$45,843$45,843
Fees for Services Accounting-$39,830-$39,830
Occupancy-$15,357$11,505$26,862
Conferences and Meetings--$16,647$16,647
Information Technology--$7,540$7,540
Travel-$865$5,567$6,432
Other Expenses-$13,570$5$5
Total Functional Expenses$2,909,752$821,871$221,338$3,952,961

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,204,961
Expenses per Audited Statements$3,952,961
Total Expenses per Form 990$3,952,961
Expenses Not Reported on Form 990$252,000
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
San Luis Community College District - Cuesta CollegeSan Luis Obispo, CA115Funding of Scholarships for Cuesta College Students$1,345,558
San Luis Community College District - Cuesta CollegeSan Luis Obispo, CA115Cuesta Community College Support$1,010,963
San Luis Community College District - Cuesta CollegeSan Luis Obispo, CA115Funding of Capital Expenditures$402,607
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,000
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Some directors have business relationships with each other.”

Form 990, Part VI, Section B, Line 11B

“Form 990 will be submitted to the governing body for review prior to signing by the executive director and filing.”

Form 990, Part VI, Section B, Line 12C

“In addition to annual review, any potential conflicts are required to be disclosed as they arise. The board addresses conflicts of interest immediately upon disclosure.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined by the standard payroll review process performed by the human resources deparment through cuesta college as foundation employees are directly employed by the college. This is also approved by the board through the annual memorandum of understanding.”

Form 990, Part VI, Section C, Line 18

“The cuesta college foundation website lists contact information”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial information are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cuesta College Foundation
EIN
23-7225601
Phone
8055463279
Address
PO BOX 8106, SAN LUIS OBISPO, CA 93403

Signing Officer

Name
Rick Camarillo
Title
Director of Foundation Fiscal Servi
Phone
8055463279
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Camarillo
Formed
1973
Legal Domicile
CA
Voting Board Members
31
Independent Board Members
26
Employees
0
Volunteers
120

Preparer

Firm
Caliber Audit & Attest Llp
Address
805 AEROVISTA PLACE SUITE 103, SAN LUIS OBISPO, CA 93401
Preparer
Beth Owen
Phone
8058880200
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There have been no changes to the oversight process.”

Financial Statement Notes

PART V, LINE 4:

“Endowment funds are generally used for the advancement of cuesta college, and also adhere to specific donor restrictions when applicable.”

PART X, LINE 2:

“The foundation's activities are generally exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and section 23701(d) of the california franchise tax code. Since the foundation is exempt from federal and state income tax liability, no provision is made for current or deferred income tax expense. However, the foundation remains subject to taxes on any net income that is derived from trade or business, regularly carried on, and unrelated to its exempt purpose. Management believes that the foundation has no taxable unrelated business income. For the years ended june 30, 2025 and 2024, management of the foundation is not aware of any material uncertain tax positions to be accounted for in the financial statements under the principles of the income taxes topic of the financial accounting standards board (fasb) accounting standards codification (asc). The foundation recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. All tax exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the tax-exempt entity under the internal revenue code and applicable state statutes.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Net revenue to off-set direct expense of gaming and special events”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct expense of gaming and special events”

Raw XML AppendixShowing 400 of 1,085 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE CUESTA COLLEGE FOUNDATION SUPPORTS THE EXCELLENCE OF CUESTA COLLEGE BY ENGAGING THE COMMUNITY AND BUILDING PHILANTHROPIC RESOURCES. THE FUNDS RAISED AND MANAGED BY THE FOUNDATION STRENGTHEN COLLEGE PROGRAMS, PROVIDE EDUCATIONAL OPPORTUNITIES, AND EMPOWER STUDENTS TO SUCCEED.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT/MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT/ALUMNI RELA
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt30STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt31HONORARY DIRECTOR, NON-VOT
IRS990/Form990PartVIISectionAGrp/TitleTxt32HONORARY DIRECTOR, NON-VOT
IRS990/Form990PartVIISectionAGrp/TitleTxt33EXECUTIVE DIRECTOR, NON-VO
IRS990/Form990PartVIISectionAGrp/TitleTxt34DR FDN FISCAL SERVICES, NON-VO
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR OF PHILANTHROPY
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR OF PHILANTHROPY
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIRECTOR - FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIRECTOR - FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt39DIRECTOR - FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt40DIRECTOR - FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt41DIRECTOR - FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt42DIRECTOR - FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt43DIRECTOR - FORMER
IRS990/Form990ProvidedToGvrnBodyInd01

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