Columbus State University Foundation Inc in Columbus, Georgia (GA)

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Columbus State University Foundation Inc
Employer Identification Number (EIN)586043198
Name of OrganizationColumbus State University Foundation Inc
In Care of NameGeri Regnier
Address4225 University Ave, Columbus, GA 31907-5679
ActivitiesScholarships (other), Alumni association or group, Other school related activities
SubsectionEducational Organization
Ruling Date07/1964
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2012
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$58,310,456
Amount of Income$11,532,600
Form 990 Revenue Amount$7,817,181
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Undergraduate College (4-year)


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Amount of income in 2012: $11,532,600
Columbus State University Foundation Inc: 

 $11,532,600
Other organizations performing similar types of work: 

 $1,189,853

Assets in 2012: $58,310,456
This organization: 

 $58,310,456
Other organizations performing similar types of work: 

 $4,372,153

Expenses in 2007: $4,661,764
Columbus State University Foundation Inc: 

 $4,661,764
Other organizations performing similar types of work: 

 $957,688

Income to expenses ratio in 2007: 2.1
This organization: 

 2.1
Other organizations performing similar types of work: 

 1.5

Expenses allocated to program services in 2007: 92.0%
This organization: 

 92.0%
Other organizations performing similar types of work: 

 68.8%

Number of employees in 2007: 3
This organization: 

 3
Other organizations performing similar types of work: 

 2

Employees paid over $50,000 in 2007: 33.3%
Columbus State University Foundation Inc: 

 33.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 72.5%
This organization: 

 72.5%
Other organizations performing similar types of work: 

 67.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2001200220032004200520062007
Total revenue$29,765,789$22,404,903$14,240,800$13,182,275$6,136,372$7,206,226$9,905,231
Contributions, gifts, grants, and similar amounts received$31,177,672$21,468,812$12,287,952$11,948,238$4,662,730$4,837,942$7,178,131
Contributions to donor advised funds$0$0
Direct public support$31,177,672$21,468,812$12,287,952$11,637,637$4,472,257$4,837,942$7,178,131
Indirect public support$0$0$0$310,601$190,473$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$203,793$340,294$0$0$88,249$33,005$17,932
Membership dues and assessments$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$352,243$405,644$435,645$702,689$742,580$775,865$790,217
Dividends and interest from securities$66,829$99,724$166,714$157,682$121,474$467,965$1,032,331
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$-991,854$873,415$1,005,985$62,683$18,145$47,279$-31,992
Gain or (loss) from sales of assets other than inventory$-1,042,894$-782,986$274,552$349,759$566,554$943,212$531,535
Gross amount from sales of assets other than inventory$6,773,778$9,747,250$17,247,545$23,678,453$10,037,549$15,058,563$9,585,483
Less: cost or other basis and sales expenses$7,816,672$10,530,236$16,972,993$23,328,694$9,470,995$14,115,351$9,053,948
Net income or (loss) from special events and activities$0$0$31,481$-108,748$-94,042$85,804$-5,405
Gross revenue$0$0$230,214$168,648$233,295$246,688$117,936
Less: direct expenses other than fundraising expenses$0$0$198,733$277,396$327,337$160,884$123,341
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$0$0$38,471$69,972$30,682$15,154$392,482
Total expenses$4,373,778$4,245,699$8,863,121$34,697,505$4,675,170$8,224,720$4,661,764
Program services$4,284,471$4,143,196$8,744,537$34,312,395$3,806,831$7,909,228$4,287,485
Management and general$89,307$102,503$118,584$171,674$424,955$315,492$333,241
Fundraising$0$0$0$213,436$443,384$0$41,038
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$46,383,981$64,550,650$70,020,893$49,291,584$50,703,917$52,118,071$51,466,792
Excess or (deficit) for the year$25,392,011$18,159,204$5,377,679$-21,515,230$1,461,202$-1,018,494$5,243,467
Net assets or fund balances at beginning of year$20,991,970$46,383,981$64,550,650$70,020,893$49,291,584$51,988,899$52,118,071
Other changes in net assets or fund balances$0$7,465$92,564$785,921$-48,869$1,147,666$-5,894,746
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$4,661,764$4,287,485$333,241$41,038
Grants paid from donor advised funds$0
Other grants and allocations$1,143,968
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$42,120$0$42,120$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$920,173$788,154$132,019$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$183,550$133,176$50,374$0
Payroll taxes$95,337$77,062$18,275$0
Professional fundraising fees$0$0$0$0
Accounting fees$37,346$0$37,346$0
Legal fees$860$0$860$0
Supplies$27,246$23,958$889$2,399
Telephone$4,705$4,705$0$0
Postage and shipping$37,035$32,315$4,246$474
Occupancy$5,048$5,048$0$0
Equipment rental and maintenance$91,179$87,413$90$3,676
Printing and publications$195,896$192,797$2,544$555
Travel$245,021$240,003$435$4,583
Conferences, conventions, and meetings$35,242$24,440$52$10,750
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$1,597,038$1,534,446$43,991$18,601
Balance Sheets
2001200220032004200520062007
Total assets$47,942,374$65,912,019$71,295,547$71,973,312$60,454,686$58,982,437$55,946,858
Cash - non-interest-bearing$95,332$360,257$432,752$297,358$120,910$247,793$952,840
Savings and temporary cash investments$4,566$7,358,488$6,636,305$5,403,228$4,801,413$7,322,807$9,169,538
Accounts receivable less allowance for doubtful accounts$34,681$50,055$37,894$2,079,992$2,004,165$695,922$341,285
Pledges receivable less allowance for doubtful accounts$28,798,698$37,452,422$37,054,881$35,300,180$27,296,326$15,123,993$12,591,714
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$843,194$2,113,590$3,924,018$615,730$612,187$13,748$18,091
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$3,950$4,500$4,693$13,288$48,837$41,003$83,841
Investments - publicly-traded securities$24,618,726$22,583,781
Investments - other securities$1,201,752$18,559,757$23,119,409$28,114,178$25,260,038$10,766,943$10,011,467
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$153,500$0$0
Investments - other$16,960,201$0$85,595$149,358$151,663$151,499$194,301
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Other assets, including program-related investments$0$12,950$0$0$5,647$3$0
Total liabilities$1,558,393$1,361,369$1,274,654$22,681,728$9,750,769$6,864,366$4,480,066
Accounts payable and accrued expenses$1,558,393$1,361,369$1,249,372$501,260$1,581,409$806,304$271,063
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$25,282$14,132$12,041$1,021$62,200
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$0$0$0$22,166,336$8,157,319$6,057,041$4,146,803
Total liabilities and net assets/fund balances$47,942,374$65,912,019$71,295,547$71,973,312$60,454,686$58,982,437$55,946,858
Total net assets or fund balances$46,383,981$64,550,650$70,020,893$49,291,584$50,703,917$52,118,071$51,466,792
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2001200220032004200520062007
Total revenue$29,765,789$22,404,903$14,240,800$13,182,275$6,136,372$7,206,226$9,905,231
Total revenue, gains, and other support per audited financial statements$29,765,789$22,404,903$14,439,532$14,421,721$6,414,741$8,514,776$4,133,826
Other expenses$0$0$198,733$1,239,446$278,468$1,308,550$-5,771,405
Net unrealized gains on investments$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$198,733$1,239,446$278,468$1,308,550$-5,771,405
Other revenue$0$0$1$0$99$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$1$0$99$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2001200220032004200520062007
Total expenses$4,373,778$4,245,699$8,863,121$34,697,505$4,675,170$8,224,720$4,661,764
Total expenses and losses per audited financial statements$4,373,778$4,236,303$9,061,853$34,974,900$5,002,411$8,385,604$4,785,094
Other revenue$0$0$198,733$277,396$327,337$160,884$123,341
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$198,733$277,396$327,337$160,884$123,341
Other expenses$0$9,396$1$1$96$0$11
Investment expenses$0$0$0$0$0$0$0
Other$0$9,396$1$1$96$0$11
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$42,120$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings55
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20063
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$2,316,686$410,414
Program service revenue
Program service revenue 1000000$000$0$17,932
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$790,217$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,032,331$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-31,992$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$531,535$0
Net income or (loss) from special events000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$-5,405$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$392,482
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$102,991$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization operated for the benefit of a college or university
Support Schedule
2000200120022003200420052006
Total$4,945,621$31,448,294$22,413,115$255,792$15,143,952$13,939,701$16,742,773
Gifts, grants, and contributions received$4,153,329$31,177,672$21,567,445$177,196$14,006,249$12,666,584$15,226,683
Membership fees received$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$187,290$203,793$340,294$27,361$249,770$354,217$270,367
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$605,002$66,829$505,376$51,235$887,933$918,900$1,245,723
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$7,641,994
Contributions, Gifts, Grants and Other Similar Amounts$5,699,969
Program Service Revenue$33,845
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$721,105
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$969,785
Gross amount from sales of assets other than inventory (Securities / Other)$10,866,492 / $0
Less: cost or other basis and sales expenses (Securities / Other)$9,896,707 / $0
Gain or (loss) (Securities / Other)$969,785 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$217,290
Statement of Functional Expenses (for 2011)
Total functional expenses$5,753,876
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$385,657
Payroll taxes$64,708
Professional fundraising services$0
Other$5,303,511
Balance Sheet (for 2011)
Total assets$56,805,957
Total liabilities$3,953,158
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$3,953,158
Total net assets or fund balances$52,852,799
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$30,928,748
Gifts, grants, contributions, and membership fees received$25,674,237
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$5,254,511
Gross receipts from related activities, etc.$752,068
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15Long Beach City College Foundation4901 E Carson St, Long Beach, CA 90808-1706CA1979-10$9,282,891
16Macon State College Foundation Inc100 College Station Dr, Macon, GA 31206-5100GA1970-04$5,201,535
17Augusta State University Athletic Association Inc2500 Walton Way, Augusta, GA 30904GA1979-03$1,286,819
18Columbus State Universtiy Athletic Fund Inc4225 University Ave, Columbus, GA 31907-5679GA1969-07$1,259,334
19Imperial College Foundation Inc837 State Street, Atlanta, GA 30332-0001GA1989-01$1,060,718
20Pembroke College Foundation Inc1230 Peachtree St Ne Ste 3100 Pr Ii, Atlanta, GA 30309GA1984-11$165,143
Number of organizations performing similar types of work
Alabama1
Arkansas1
Arizona1
California28
Colorado2
Florida4
Georgia11
Iowa1
Idaho1
Illinois10
Indiana2
Kansas3
Kentucky1
Louisiana2
Massachusetts7
Maryland1
Maine1
Michigan6
Minnesota3
Missouri1
Montana1
North Carolina5
Nebraska4
New Hampshire2
New Jersey5
New York17
Ohio8
Oklahoma5
Oregon4
Pennsylvania6
Rhode Island3
South Carolina7
Tennessee1
Texas10
Washington6
Wisconsin5
West Virginia1
International2
Total179

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