Civic Intelligence

Fresno State Programs for Children Inc.

990 • Fiscal year 2014 • EIN 77-0443565

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 24, 2014

Organization ProfileN/A

View Organization Page

2771 East Shaw Ave93710

(559) 278-0800

Siviq Scores

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

Liabilities / Assets

50th percentile

0.11x

Higher debt load relative to assets than 50% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.06x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$228,574

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

9th percentile

-13%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-2.7%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$789,197

Down $116,720 (-13%) from 2013

Net Assets

Up

$702,504

Up $14,808 (+2.2%) from 2013

Liabilities

Down

$86,693

Down $131,528 (-60%) from 2013

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin44th percentile

Revenue

$1,462,863

No earlier filing loaded for comparison.

Expenses

Down

$1,448,055

Down $31,535 (-2.1%) from 2013

Net Income

$14,808

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $608,702Liabilities 2011: $80,821Net Assets 2011: $527,8812011Assets 2012: $719,422Liabilities 2012: $95,802Net Assets 2012: $623,6202012Assets 2013: $905,917Liabilities 2013: $218,221Net Assets 2013: $687,6962013Assets 2014: $789,197Liabilities 2014: $86,693Net Assets 2014: $702,5042014Assets 2015: $867,353Liabilities 2015: $130,134Net Assets 2015: $737,2192015Assets 2016: $919,864Liabilities 2016: $102,202Net Assets 2016: $817,6622016Assets 2017: $1,050,201Liabilities 2017: $146,927Net Assets 2017: $903,2742017Assets 2018: $1,121,260Liabilities 2018: $82,095Net Assets 2018: $1,039,1652018Assets 2019: $1,288,643Liabilities 2019: $158,359Net Assets 2019: $1,130,2842019Assets 2020: $1,440,577Liabilities 2020: $164,960Net Assets 2020: $1,275,6172020Assets 2021: $1,937,458Liabilities 2021: $268,573Net Assets 2021: $1,668,8852021Assets 2022: $2,533,256Liabilities 2022: $335,818Net Assets 2022: $2,197,4382022Assets 2023: $3,434,933Liabilities 2023: $439,701Net Assets 2023: $2,995,2322023Assets 2024: $4,398,701Liabilities 2024: $641,270Net Assets 2024: $3,757,4312024

Highlighted filing

2014

Assets$789,197
Liabilities$86,693
Net Assets$702,504
Open 2014 Filing

Operations Trend

Revenue Growth32nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2011: $1,577,575Expenses 2011: $1,552,344Net Income 2011: $25,2312011Revenue 2012: $1,543,907Expenses 2012: $1,448,168Net Income 2012: $95,7392012Expenses 2013: $1,479,5902013Revenue 2014: $1,462,863Expenses 2014: $1,448,055Net Income 2014: $14,8082014Revenue 2015: $1,563,173Expenses 2015: $1,528,458Net Income 2015: $34,7152015Revenue 2016: $1,666,573Expenses 2016: $1,586,130Net Income 2016: $80,4432016Revenue 2017: $1,699,352Expenses 2017: $1,613,740Net Income 2017: $85,6122017Revenue 2018: $1,785,302Expenses 2018: $1,649,411Net Income 2018: $135,8912018Revenue 2019: $1,842,488Expenses 2019: $1,751,369Net Income 2019: $91,1192019Revenue 2020: $1,950,466Expenses 2020: $1,805,133Net Income 2020: $145,3332020Revenue 2021: $1,797,987Expenses 2021: $1,404,719Net Income 2021: $393,2682021Revenue 2022: $2,468,198Expenses 2022: $1,939,645Net Income 2022: $528,5532022Revenue 2023: $2,967,636Expenses 2023: $2,169,842Net Income 2023: $797,7942023Revenue 2024: $3,239,638Expenses 2024: $2,477,439Net Income 2024: $762,1992024

Highlighted filing

2014

Revenue$1,462,863
Expenses$1,448,055
Net Income$14,808
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 24, 2014
Return Version
2013v3.1
Gross Receipts
$1,462,863
Mission and Program Overview

Mission

To provide child care services at california state university, fresno for college students, faculty, staff and local community members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$464,436$600,771▲ $136,335
Cash and Non-Interest-Bearing Accounts$159,948$92,020▼ $67,928
Accounts Receivable$141,711$72,566▼ $69,145
Prepaid Expenses and Deferred Charges$7,749$17,520▲ $9,771
Pledges and Grants Receivable$128,863$4,180▼ $124,683
Land, Buildings, and Equipment, Net$3,210$2,140▼ $1,070
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$905,917$789,197▼ $116,720
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$218,221$86,693▼ $131,528
Total Liabilities$218,221$86,693▼ $131,528
Net Assets / Fund Balance
Unrestricted Net Assets$687,696$702,504▲ $14,808
Total Net Assets Fund Balance$687,696$702,504▲ $14,808
Total Liabilities and Net Assets / Fund Balance$905,917$789,197▼ $116,720

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,140$42,516$44,656
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Dr Colleen TorgersonVice ChairPT$147,185$147,185
Kathie ReidSecretaryPT$108,758$108,758
Lindsey FidlerDirectorPT$3,971$3,971

Board Members and Trustees

NameTitle
Dr Sandra WitteChair
Linda RodriquezDirector
Mehrzad ZarrinDirector
Tawanda KitchenDirector
Virginia CriscoDirector
Debbie Adishian-astoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$773,545
Program Service Revenue
$654,693
Investment Income
$1,333
Other Revenue
$33,292
All Other Contributions
$1,948
Change in Net Assets
$14,808

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,462,863
Total Revenue per Audited Statements
$1,462,863
Total Revenue per Form 990
$1,462,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,208,753
Other Expenses$239,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$930,806--$930,806
Other Employee Benefits$277,947--$277,947
Fees for Services Management-$110,395-$110,395
Other Expenses$3,474--$3,474
Travel$2,735--$2,735
Depreciation Depletion$1,070--$1,070
Total Functional Expenses$1,337,660$110,395$0$1,448,055

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,448,055
Total Expenses per Audited Statements$1,448,055
Total Expenses per Form 990$1,448,055
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“Fresno state programs for children (pfc) pays the california state university, fresno association, inc. A management fee to perform the record keeping function for pfc.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The executive director and/or controller will review and approve the organization's draft form 990. Any comments or changes will then be forwarded to the organization's external auditor to revise the form, if necessary. The final report will then be reviewed with the board of directors.”

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 online training. The online training is required every two years.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation for top management officials and key employees of the organization is reviewed and approved by the vice president for admin and by the university president.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, conflict of interest policy, and financial statements made available to public upon request.”

Filing and Contact Details

Filer

EIN
77-0443565
Phone
5592780800

Signing Officer

Name
Debbie Adishian-astone
Title
Treasurer
Signed
2014-10-24
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
5
Employees
47

Preparer

Preparer
Fausto Hinojosa CPA CFE
Phone
5592999540
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“PROGRAMS FOR CHILDREN HAS QUALIFIED AS A NON-PROFIT ORGANIZATION AND HAS BEEN GRANTED TAX-EXEMPT STATUS PURSUANT TO THE INTERNAL REVENUE CODE SECTION 501c3 AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 237019(d) AND IS EXEMPT FROM FEDERAL AND STATE OF CALIFORNIA INCOME TAXES.GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDES ACCOUNTING AND DISCLOSURES GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PROGRAMS FOR CHILDREN'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.”

Raw XML AppendixShowing 400 of 509 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/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0277947
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0277947
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IRS990/OtherExpensesGrp/Desc1Other Operating
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Utilities
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IRS990/OtherExpensesGrp/ProgramServicesAmt128301
IRS990/OtherExpensesGrp/ProgramServicesAmt225668
IRS990/OtherExpensesGrp/ProgramServicesAmt33474
IRS990/OtherExpensesGrp/TotalAmt067659
IRS990/OtherExpensesGrp/TotalAmt128301
IRS990/OtherExpensesGrp/TotalAmt225668
IRS990/OtherExpensesGrp/TotalAmt33474
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/OtherRevenueTotalAmt033292
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0930806
IRS990/OtherSalariesAndWagesGrp/TotalAmt0930806
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0128863
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04180
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07749
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017520
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP & DUES ASSESSM
IRS990/ProgramServiceRevenueGrp/Desc1PARENT FEES - CHILDCARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0361586
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1230366
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0361586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1293107
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt062741
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0822981
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01594
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0243623
IRS990/PYOtherRevenueAmt024388
IRS990/PYProgramServiceRevenueAmt0694703
IRS990/PYRevenuesLessExpensesAmt064076
IRS990/PYSalariesCompEmpBnftPaidAmt01235967
IRS990/PYTotalExpensesAmt01479590
IRS990/PYTotalRevenueAmt01543666
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt014808
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt056250
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0424327
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0464436
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0600771
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01428238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01237674
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01235406
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01300619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01293972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06495909
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01333
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01594
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01476
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01209
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03245
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08857
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt033292
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt024388
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt021368
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt016286
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt019337
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0114671
IRS990ScheduleA/PublicSupportCY170Pct00.98130
IRS990ScheduleA/PublicSupportPY170Pct00.98190
IRS990ScheduleA/PublicSupportTotal170Amt06495909
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01428238
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01237674
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01235406
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01300619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01293972
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06495909
IRS990ScheduleA/TotalSupportAmt06619437
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01448055
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02140
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042516
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044656
IRS990ScheduleD/RevenueSubtotalAmt01462863
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROGRAMS FOR CHILDREN HAS QUALIFIED AS A NON-PROFIT ORGANIZATION AND HAS BEEN GRANTED TAX-EXEMPT STATUS PURSUANT TO THE INTERNAL REVENUE CODE SECTION 501c3 AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 237019(d) AND IS EXEMPT FROM FEDERAL AND STATE OF CALIFORNIA INCOME TAXES.GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDES ACCOUNTING AND DISCLOSURES GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PROGRAMS FOR CHILDREN'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02140
IRS990ScheduleD/TotalExpensesPerForm990Amt01448055
IRS990ScheduleD/TotalRevenuePerForm990Amt01462863
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01462863
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01448055
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0163416
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1136014
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt030509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt130744
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt034649
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt128839
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DEBBIE ADISHIAN-ASTONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DR SANDRA WITTE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Chair
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1195597
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRESNO STATE PROGRAMS FOR CHILDREN (PFC) PAYS THE CALIFORNIA STATE UNIVERSITY, FRESNO ASSOCIATION, INC. A MANAGEMENT FEE TO PERFORM THE RECORD KEEPING FUNCTION FOR PFC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND/OR CONTROLLER WILL REVIEW AND APPROVE THE ORGANIZATION'S DRAFT FORM 990. ANY COMMENTS OR CHANGES WILL THEN BE FORWARDED TO THE ORGANIZATION'S EXTERNAL AUDITOR TO REVISE THE FORM, IF NECESSARY. THE FINAL REPORT WILL THEN BE REVIEWED WITH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ONLINE TRAINING. THE ONLINE TRAINING IS REQUIRED EVERY TWO YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES OF THE ORGANIZATION IS REVIEWED AND APPROVED BY THE VICE PRESIDENT FOR ADMIN AND BY THE UNIVERSITY PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MADE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$789,197
Liabilities
$86,693
Net assets
$702,504
Revenue
$1,462,863
Expenses
$1,448,055
Net income
$14,808
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$0.64$3.76$3.24$2.48$0.76
2023Summary only. Only limited summary data is available for this year.$3.43$0.44$3.00$2.97$2.17$0.80
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.34$2.20$2.47$1.94$0.53
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.27$1.67$1.80$1.40$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.16$1.28$1.95$1.81$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.16$1.13$1.84$1.75$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.08$1.04$1.79$1.65$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.15$0.90$1.70$1.61$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.10$0.82$1.67$1.59$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.13$0.74$1.56$1.53$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.09$0.70$1.46$1.45$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.22$0.69$1.48
2012Summary only. Only limited summary data is available for this year.$0.72$0.10$0.62$1.54$1.45$0.10
2011Summary only. Only limited summary data is available for this year.$0.61$0.08$0.53$1.58$1.55$0.03