California State University Fresno Athletic Corporation

Nonprofit profile at a glance

EIN
942874546
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Fresno, CA, USA
Phone
5592784551
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$43,762,686
Expenses
$47,346,676
Assets
$14,716,539
Liabilities
$19,488,196

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Highest reported compensation

  • JEFF TEDFORD (HEAD FB COACH): $1,850,043 total reported compensation
  • JUSTIN HUTSON (HEAD MBB COACH): $587,920 total reported compensation
  • KEVIN COYLE (DEFENSIVE COORD.): $531,047 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The auxiliary organization was formed to operate and manage division i intercollegiate athletic programs at California state university, fresno.

What it reported doing in 2024

All expenses were incurred for the purpose of providing a quality division i athletic program that has 18 sport teams.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 90% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 68
  • Accountability: 64
  • Sustainability: 12
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: $94.62 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 38.5%; rating input score 38; 7th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 1.32; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.3% of spending went to programs
  • Governance: 5 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $44.6M in reported program spending
  • Leadership: top reported pay $1.9M · 19 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.2M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 38/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.