Civic Intelligence

Rutgers University Foundation

990 • Fiscal year 2018 • EIN 23-7318742

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

Refreshing map…

335 George StreetNew Brunswick, NJ 08901

(848) 932-8020

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.12x

Higher debt load relative to assets than 26% of similar nonprofits.

2018 filings • NTEE B • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

19th percentile

0.11x

Higher debt load relative to revenue than 19% of similar nonprofits.

2018 filings • NTEE B • $100M-$250M nonprofits • Source year 2018

Net Margin

62nd percentile

8.9%

Higher net margin than 62% of similar nonprofits.

2018 filings • NTEE B • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

32nd percentile

$321,636

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2018 filings • NTEE B • $100M-$250M nonprofits • Source year 2018

Asset Growth

85th percentile

13%

Faster asset growth than 85% of similar nonprofits.

2018 filings • NTEE B • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

42nd percentile

1.6%

Faster revenue growth than 42% of similar nonprofits.

2018 filings • NTEE B • $100M-$250M nonprofits • Annualized from 2017 to 2018

Assets

Up

$140,469,727

Up $16,178,072 (+13%) from 2017

Net Assets

Up

$123,222,396

Up $8,825,629 (+7.7%) from 2017

Liabilities

Up

$17,247,331

Up $7,352,443 (+74%) from 2017

Revenue

Up

$160,283,389

Up $2,552,016 (+1.6%) from 2017

Expenses

Up

$146,087,885

Up $3,984,441 (+2.8%) from 2017

Net Income

Down

$14,195,504

Down $1,432,425 (-9.2%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150M$100M$50M$0Assets 2010: $115,227,661Liabilities 2010: $9,864,956Net Assets 2010: $105,362,7052010Assets 2013: $109,432,291Liabilities 2013: $8,802,737Net Assets 2013: $100,629,5542013Assets 2014: $121,844,500Liabilities 2014: $9,289,471Net Assets 2014: $112,555,0292014Assets 2015: $128,181,069Liabilities 2015: $12,056,689Net Assets 2015: $116,124,3802015Assets 2016: $108,486,687Liabilities 2016: $10,241,924Net Assets 2016: $98,244,7632016Assets 2017: $124,291,655Liabilities 2017: $9,894,888Net Assets 2017: $114,396,7672017Assets 2018: $140,469,727Liabilities 2018: $17,247,331Net Assets 2018: $123,222,3962018Assets 2020: $125,048,274Liabilities 2020: $22,531,354Net Assets 2020: $102,516,9202020Assets 2021: $149,036,870Liabilities 2021: $24,801,942Net Assets 2021: $124,234,9282021Assets 2022: $133,617,219Liabilities 2022: $22,216,042Net Assets 2022: $111,401,1772022Assets 2024: $102,053,932Liabilities 2024: $25,645,077Net Assets 2024: $76,408,8552024

Highlighted filing

2018

Assets$140,469,727
Liabilities$17,247,331
Net Assets$123,222,396

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300M$200M$100M$0-$100MExpenses 2010: $84,266,5242010Expenses 2013: $102,680,8542013Revenue 2014: $126,535,079Expenses 2014: $125,499,889Net Income 2014: $1,035,1902014Revenue 2015: $134,798,085Expenses 2015: $129,784,158Net Income 2015: $5,013,9272015Revenue 2016: $131,959,383Expenses 2016: $148,818,775Net Income 2016: -$16,859,3922016Revenue 2017: $157,731,373Expenses 2017: $142,103,444Net Income 2017: $15,627,9292017Revenue 2018: $160,283,389Expenses 2018: $146,087,885Net Income 2018: $14,195,5042018Revenue 2020: $165,256,945Expenses 2020: $174,222,449Net Income 2020: -$8,965,5042020Revenue 2021: $173,496,480Expenses 2021: $151,685,786Net Income 2021: $21,810,6942021Revenue 2022: $202,492,280Expenses 2022: $215,703,305Net Income 2022: -$13,211,0252022Revenue 2024: $150,867,652Expenses 2024: $144,644,902Net Income 2024: $6,222,7502024

Highlighted filing

2018

Revenue$160,283,389
Expenses$146,087,885
Net Income$14,195,504
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.3
Gross Receipts
$173,259,807
Mission and Program Overview

Mission

The sole mission of the rutgers university foundation, since its founding in 1973, is to support rutgers, the state university of new jersey, and help it attain excellence in education, research, and public service (continued on schedule o) by building relationships with alumni, parents, friends, corporations, foundations, and other supporters, the foundation raises money for, and matches donors interests to, rutgers priorities, as set forth by university leadership.

To support rutgers, the state university, and help it (continued on schedule o) attain excellence in education, research and public service by building relationships with supporters to raise money for rutgers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$74,521,843$90,345,275▲ $15,823,432
Investments in Publicly Traded Securities$14,332,761$23,760,076▲ $9,427,315
Savings and Temporary Cash Investments$29,071,082$18,428,516▼ $10,642,566
Accounts Receivable$4,215,094$5,585,304▲ $1,370,210
Prepaid Expenses and Deferred Charges$674,480$786,106▲ $111,626
Investments Other Securities$765,292$682,513▼ $82,779
Total Assets$124,291,655$140,469,727▲ $16,178,072
Other Assets Total$711,103$881,937▲ $170,834
Liabilities
Other Liabilities$7,141,068$12,526,644▲ $5,385,576
Accounts Payable and Accrued Expenses$2,738,820$4,327,701▲ $1,588,881
Deferred Revenue$15,000$392,986▲ $377,986
Total Liabilities$9,894,888$17,247,331▲ $7,352,443
Net Assets / Fund Balance
Temporarily Rstr Net Assets$101,489,985$110,258,984▲ $8,768,999
Unrestricted Net Assets$6,329,198$6,524,850▲ $195,652
Permanently Rstr Net Assets$6,577,584$6,438,562▼ $139,022
Total Net Assets Fund Balance$114,396,767$123,222,396▲ $8,825,629
Total Liabilities and Net Assets / Fund Balance$124,291,655$140,469,727▲ $16,178,072

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,318,438-▲ $6,793$0$2,311,554
2016$2,303,535-▲ $31,624$0$2,318,438
2015$9,191,120-▲ $18,481$6,888,400$2,303,535
2014$12,660,475-▲ $48,304$3,500,000$9,191,120
2013$17,077,147-▲ $127,484$4,500,000$12,660,475
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William J GreenVice PresidentFT$263,238$58,398$321,636
Christopher NeedlesVice PresidentFT$247,055$39,263$286,318
Denise GavalaAssoc. Vice PresidentFT$197,206$30,601$227,807
Timothy FranceAssoc. Vice PresidentFT$170,623$56,814$227,437
Julie D CummingsVice PresidentFT$199,427$23,696$223,123
Christopher P ZralyAssociate TreasurerFT$202,460$20,137$222,597
Herbert S MasloffAssoc. Vice PresidentFT$169,172$47,598$216,770
Michael J MarionAssociate Vice PresidentFT$149,644$55,171$204,815
Timothy GaleDirector of DevelopmentFT$160,481$26,907$187,388
Susan CataniaAssistant SecretaryFT$70,976$9,400$80,376

Highest Paid Contractors

ContractorServicesLocationCompensation
Ruffalo Noel LevitzChar. Solic. & FndrsngPO BOX 718, Des Moines, IA 50303-0718$1,942,754
Uprising Technology INCInformation Technology ConsultingPO BOX A3594, Chicago, IL 60690$155,439
Revenue and Support

Revenue Composition

Contributions and Grants
$131,206,353
Program Service Revenue
$4,214,177
Investment Income
$189,021
Other Revenue
$24,673,838
All Other Contributions
$131,012,817
Change in Net Assets
$14,195,504

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded438$10,946,393Fair Market Value (FMV)
Works of Art27$1,898,205Fair Market Value (FMV) - Appraisal
Other Non Cash Contri Table26$532,388Fair Market Value (FMV)
Drugs and Medical Supplies6$246,003Fair Market Value (FMV)
Books and Publications-$136,189Fair Market Value (FMV)
Collectibles1$13,511Fair Market Value (FMV) - Appraisal
Clothing and Household Goods-$7VALUED AT $1 FOR FUNDRAI
Cars and Other Vehicles1$1VALUED AT $1 FOR FUNDRAI
Total Noncash Contributions499$13,772,697-

Audited Revenue Reconciliation

Revenue per Audited Statements
$160,431,630
Revenue Not Reported on Financial Statements
$-148,241
Revenue Not Reported on Form 990
$1,987,729
Other Revenue Adjustments
$-197,723
Total Revenue per Audited Statements
$162,419,359
Total Revenue per Form 990
$160,283,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$116,915,898
Salaries, Compensation, and Employee Benefits$16,468,132
Other Expenses$10,685,110
Total Fundraising Expense$3,085,195
Professional Fundraising Fees$2,018,745

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$116,915,898--$116,915,898
Other Salaries and Wages$8,174,797$2,864,887-$11,039,684
Fees for Services Management$1,355,477$1,953,435-$3,308,912
Other Employee Benefits$1,158,849$1,035,831-$2,194,680
Fees for Services Professional Fundraising--$2,018,745$2,018,745
Current Officers, Directors, Trustees, and Key Employees-$1,187,501-$1,187,501
Information Technology$139,250$943,947-$1,083,197
Payroll Taxes$788,693$291,784-$1,080,477
Pension Plan Contributions$747,664$218,126-$965,790
Occupancy$1,785$929,227-$931,012
Office Expenses$464,452$425,446-$889,898
Fees for Services Other$551,798$277,746-$829,544
Travel$377,684$118,366-$496,050
Other Expenses$7,108$248,568$1,066,450$248,568
Conferences and Meetings$139,144$56,161-$195,305
Advertising$153,123$14,976-$168,099
Insurance-$130,654-$130,654
Fees for Services Accounting-$113,413-$113,413
Fees for Service Investment Mgmnt Fees-$60,630-$60,630
Fees for Services Legal-$29,885-$29,885
All Other Expenses$5,136$3,417-$8,553
Total Functional Expenses$131,687,267$11,315,423$3,085,195$146,087,885

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$148,244,274
Total Expenses per Form 990$146,087,885
Expenses per Audited Statements$146,038,403
Expenses Not Reported on Form 990$2,205,871
Expenses Not Reported on Financial Statements$49,482
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rutgers UniversityPiscataway, NJ170(b)(1)(a)(ii)Education-related/ Athletics$116,915,898

International Summary

Offices
0
Employees
0
Spending
$105,582

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificFundraising and Engagement Events-00$105,582
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,018,745
Gaming Gross Income$302,184
Gaming Direct Expenses$140,476
Fundraising Gross Income$96,486
Fundraising Direct Expenses$57,247

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Varsity R Letterwinners$53,175$35,290-$35,290
Walter and Leah Rand Awards and Sch$39,600$29,973-$29,973
Total Events$290,022$96,486$57,247$39,239
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuities Payable$8,120,654
Deferred Inflows of Resources$3,881,519
Other Liabilities$524,471
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 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 B, Line 11B

Form 990 is prepared by an independent accounting firm based on information provided by the foundation's staff. Draft return is reviewed by the cfo and then presented to the audit and risk management committee for their review and approval on behalf of the full board. The full board of overseers is provided a copy of the approved form 990 for their review prior to submission.

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

The audit and risk management committee chair reviews all related party transaction disclosure forms not less than annually. In the event that a board member's or staff member's status changes during the year the audit and risk management committee chair would review the updated change. All disclosure forms are available to members of the board of overseers upon request.

Form 990, Part VI, Section B, Line 15

The foundation's president reviews any changes in compensation for the senior management team on an annual basis. They utilize comparative salary information for other organizations to consider the reasonableness of the compensation for each individual.

Form 990, Part VI, Section C, Line 19

Upon request only at this time.

FORM 990, PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM 990:

Ok, or, sc, wv, wi, me, nh

Filing and Contact Details

Filer

Filer Name
Rutgers University Foundation
EIN
23-7318742
Phone
8489328020
Address
335 GEORGE STREET, NEW BRUNSWICK, NJ 08901

Signing Officer

Name
Christopher P Zraly
Title
CFO
Phone
7329322076
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher P Zraly
Formed
1973
Legal Domicile
Nj
Voting Board Members
55
Independent Board Members
55
Employees
238
Volunteers
89

Preparer

Firm
Cohnreznick Llp
Address
4 BECKER FARM ROAD, ROSELAND, NJ 07068
Preparer
Lori Rothe Yokobosky CPA
Phone
9732283500
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 5

Part i line 5 indicates the rutgers university foundation employed 238 individuals during calendar year 2017. The foundation employs approximately 204 full-time professional fundraising staff members. The balance are primarily part time employees.

FORM 990, PART XI, LINE 9:

Restatement to beginning of year net position -5,349,456.

FORM 990, PART XII, LINE 2C:

The rutgers university foundation has an audit and risk management committee of the board of overseers. This committee advises the full board on all auditing and accounting matters, has oversight over the quality and integrity of the foundation's accounting, internal control and financial reporting practices. Consistent with this purpose, the audit and risk management committee proposes to the board the appointment of the external auditors for the annual examination of the foundations year-end financial statements and other audit needs as necessary.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Event and gaming expenses recorded as expenses on financial statements -197,723.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Event and gaming expenses recorded as expenses on financial statements 197,723.

Raw XML AppendixShowing 400 of 1,417 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/ActivityOrMissionDesc0TO SUPPORT RUTGERS, THE STATE UNIVERSITY, AND HELP IT (CONTINUED ON SCHEDULE O) ATTAIN EXCELLENCE IN EDUCATION, RESEARCH AND PUBLIC SERVICE BY BUILDING RELATIONSHIPS WITH SUPPORTERS TO RAISE MONEY FOR RUTGERS.
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