2024-04-16T09:47:47-05:00 2023-06-30 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2022-07-01 237321859 UNIVERSITY STUDENT UNION CALIFORNIA STATE UNIVERSITY NORTHRIDGE UNIV 8186772491 18111 NORDHOFF STREET NORTHRIDGE CA 913308272 DEBRA L HAMMOND EXECUTIVE DIRECTOR 8186772491 2024-04-16 1 DEBRA HAMMOND XXX-XX-XXXX 0 JOLANTA TUCK CPA P01340068 9164429100 2024-04-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEBRA L HAMMOND 18111 NORDHOFF STREET NORTHRIDGE CA 913308272 17886121 0 X WWW.CSUN.EDU/USU X 1973 CA EXPAND THE COLLEGE EXPERIENCE THROUGH VARIOUS PROGRAMS, SERVICES, EMPLOYMENT, AND INVOLVEMENT. 15 4 580 5 244970 0 476896 606013 15940533 16688105 59309 44050 0 547953 16476738 17886121 131094 252035 0 0 10487384 11171433 0 0 0 4858683 6126894 15477161 17550362 999577 335759 10981881 11218478 3654102 2995079 7327779 8223399 X THE UNIVERSITY STUDENT UNION (USU) AT CALIFORNIA STATE UNIVERSITY, NORTHRIDGE IS A STUDENT-CENTERED NON-PROFIT ORGANIZATION THAT WORKS TO EXPAND THE COLLEGE EXPERIENCE THROUGH DIVERSITY AND INCLUSION, SOCIAL JUSTICE, RESOURCE CENTERS, PROGRAMS, SERVICES, EMPLOYMENT, AND INVOLVEMENT OPPORTUNITIES. THE USU FIRST OPENED ITS DOORS ON JULY 5, 1975. EACH FACILITY IS DESIGNED TO ENHANCE THE TOTAL UNIVERSITY EXPERIENCE THROUGH VOLUNTEER AND JOB OPPORTUNITIES, EVENTS, AND VARIOUS SERVICES AND AMENITIES SUCH AS DINING, STUDY AREAS, COMPUTER LABS, TV LOUNGES, MEETING SPACES, RECREATIONAL AND WELLNESS FACILITIES PROMOTING AND CELEBRATING THE DIVERSITY AND PERSONAL GROWTH OF STUDENTS. 0 0 13208226 252035 16991088 THE FOLLOWING ARE THE ORGANIZATION'S MAJOR PROGRAMS: SOCIAL JUSTICE; DIVERSITY, EQUITY & INCLUSION; STUDENT EMPLOYMENT OPPORTUNITIES; STUDENT RECREATION AND WELLNESS; STUDENT PROGRAMS (LECTURES, EDUCATIONAL AND ENTERTAINMENT EVENTS); MEETING AND STUDY ROOMS; COMPUTER LAB; VETERANS, PRIDE, AND DREAM RESOURCE CENTERS. THE GOAL OF THE ORGANIZATION'S PROGRAMS AND SERVICES IS TO FOSTER THE ACHIEVEMENT OF STUDENTS' EDUCATIONAL, PERSONAL, AND PROFESSIONAL GOALS BY DEVELOPING A STRONG CONNECTION BETWEEN THE STUDENTS AND THEIR CAMPUS. 13208226 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 38 0 1 580 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 4 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JOSEPH C ILLUMINATE 8186772251 18111 NORDHOFF STREET NORTHRIDGE CA 913308272 DR EDITH WINTERHALTER DIRECTOR 1.00 40.00 X 0 183959 83256 DEBRA L HAMMOND EXECUTIVE DIRECTOR 40.00 X X 204149 0 41114 JOSEPH ILLUMINATE ASSOCIATE DIRECTOR, A&F 40.00 X 140365 0 42153 DR MIRNA SAWYER FACULTY BOARD REPRESENTATIVE 1.00 40.00 X 0 119018 58500 KRISTEN PICHLER ASSOCIATE DIRECTOE, HR & PROF.DEV 40.00 X 123621 0 34008 DR FREDDIE SANCHEZ STUDENT AFFAIRS REPRESENTATIVE 1.00 40.00 X 0 119481 47426 ALEXANDER GONZALES MANAGER, TSS 40.00 X 106713 0 47090 SHARON KINARD ASSOCIATE DIRECTOR, ADMIN & COMM 40.00 X 113471 0 37373 MARVIN MORALES ENGINEER ELECTRICAL, FAC, MANT 40.00 X 104849 0 32919 BENJAMIN PLOTKIN STAFF REPRESENTATIVE (UNTIL 6/12/23) 1.00 40.00 X 0 97529 51338 KAILA LAVIN DIRECTOR, RECREATION CENTER 40.00 X 102188 0 18877 DR MEGAN BELL STAFF REPRESENTATIVE 1.00 40.00 X 0 78813 22761 DANIEL MORENO CHAIR 1.00 X X 0 0 0 GISSELLE OLEMDO-TORRES CHAIR (UNTIL 6/12/23) 1.00 X X 0 0 0 CHRISTIAN LIPTON VICE CHAIR (UNTIL 6/12/23) 1.00 X X 0 0 0 JASMIN ZESATI VICE CHAIR 1.00 X X 0 0 0 CHRISTOPHER ALDANA DIRECTOR (6/12/23) 1.00 X 0 0 0 MELISSA BAGHOUMIAN DIRECTOR (6/12/23) 1.00 X 0 0 0 TIFFANY CASTELLANOS DIRECTOR (UNTIL 11/22) 1.00 X 0 0 0 MISHELL DE LEON DIRECTOR (UNTIL 3/23) 1.00 X 0 0 0 SAMANTHA GARCIA DIRECTOR (6/12/23) 1.00 X 0 0 0 ASHLEY GODINEZ DIRECTOR 1.00 X 0 0 0 ADRIAN HERNANDEZ DIRECTOR (UNTIL 2/23) 1.00 X 0 0 0 DANIEL LOPEZ DIRECTOR 1.00 X 0 0 0 JOAQUIN MACIAS DIRECTOR 1.00 X 0 0 0 MARILYN ORANTES DIRECTOR 1.00 X 0 0 0 SANAKLP PALA DIRECTOR 1.00 X 0 0 0 NAWSHIN SABAH DIRECTOR 1.00 X 0 0 0 LISA TENG DIRECTOR 1.00 X 0 0 0 ISELA VIDAURI DIRECTOR (6/12/23) 1.00 X 0 0 0 GERMAN WONG DIRECTOR 1.00 X 0 0 0 895356 598800 516815 8 0 1 0 0 606013 606013 STUDENT ACTIVITY FEES 900099 14915548 14915548 RENTAL INCOME 900099 794381 794381 RECREATION CENTER INCOME 900099 505673 260703 244970 PROGRAM REVENUE 900099 472503 472503 16688105 44050 44050 547953 547953 547953 17886121 16991088 244970 44050 193582 193582 58453 58453 438979 325037 113942 8212011 6194794 2017217 336464 228896 107568 1662648 1131096 531552 521331 354661 166670 405 251 154 34443 21323 13120 816599 505540 311059 66110 40803 25307 731450 514057 217393 279280 172897 106383 1115305 986662 128643 137919 109553 28366 26541 21082 5459 129191 100058 29133 142395 87886 54509 REPAIRS & MAINTENANCE 1823487 1645984 177503 PROGRAM SUPPLIES 689707 426918 262789 TRAINING AND DEVELOPMEN 86245 53393 32852 CREDIT CARD PROCESSING 31677 19712 11965 16140 15588 552 17550362 13208226 4342136 0 910565 705996 9552629 9951545 17809 97407 6582 9527 93530 109698 2487574 2143269 400766 344305 10981881 11218478 1139286 1089155 256404 303440 2258412 1602484 3654102 2995079 X 7327779 8223399 7327779 8223399 10981881 11218478 X 335759 559861 X 0 1 X 1 0 X X 1 CAL STATE UNIV NORTHRIDGE 954358677 6 1 252035 0 1 252035 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 X PART IV, SECTION E, LINE 1C: THE WAY IN WHICH THE ORGANIZATION MEETS THE INTEGRAL PART TEST IS THROUGH STUDENT PROGRAMS AND SERVICES THAT COMPLEMENT THE MISSION AND ACADEMIC PROGRAMS OF THE UNIVERSITY, SO STUDENTS CAN ACHIEVE THEIR EDUCATIONAL, PERSONAL, AND PROFESSIONAL GOALS. THE ORGANIZATION IS OPERATED SOLELY FOR THE BENEFIT OF CALIFORNIA STATE UNIVERSITY, NORTHRIDGE AND THE STUDENTS OF CALIFORNIA STATE UNIVERSITY, NORTHRIDGE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 879002 683706 195296 1584306 1435297 149009 24266 24266 0 344305 POST-RETIREMENT BENEFIT PAYABLE 1590852 DEPOSITS HELD IN CUSTODY 11632 1602484 X 17886121 0 17886121 0 17886121 16990501 0 16990501 559861 559861 17550362 PART X, LINE 2: THE UNION IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE REVENUE TAXATION CODE OF CALIFORNIA. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE UNION HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023 AND 2022. THE UNION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEARS 2020 AND 2019, RESPECTIVELY, ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IF APPLICABLE, THE UNION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN POST-RETIREMENT BENEFIT COST 657,117. OTHER COMPONENTS OF NET POST-RETIREMENT BENEFIT COST -97,256. 1 CALIFORNIA STATE UNIVERSITY NORTHRIDGE 18111 NORDHOFF STREET NORTHRIDGE CA 91330 954358677 115 193582 0 STUDENT SUPPORT 1 0 SCHOLARSHIPS/GRANTS 36 58453 PART I, LINE 2: THE SCHOLARSHIP TRACKER MAINTAINS A RECORD OF ALL BOARD STUDENT MEMBERS, THEIR POSITION, CURRENT STATUS, MONTHLY AMOUNT OF SCHOLARSHIP, NUMBER OF ELIGIBLE MONTHS IN THE ACADEMIC YEAR, TOTAL PROJECTED SCHOLARSHIP AMOUNT FOR THE ACADEMIC YEAR, PROJECTED SCHOLARSHIP EQUIVALENT TO IN-STATE FEES, ACTUAL NUMBER OF MONTHS PAID TO DATE, TOTAL SCHOLARSHIP AMOUNT RECEIVED, DATES OF SERVICE, AND TUITION REIMBURSEMENT. TUITION REIMBURSEMENT MAY ALSO BE GRANTED TO GRADUATE ASSISTANTS WHO ARE EMPLOYEES OF THE UNIVERSITY STUDENT UNION. X X 0 0 0 0 0 0 0 0 0 DR EDITH WINTERHALTER DIRECTOR 0 180021 0 3800 0 138 0 55343 0 27913 0 267215 0 0 DEBRA L HAMMOND EXECUTIVE DIRECTOR 195423 0 8726 0 0 0 30637 0 10477 0 245263 0 0 0 JOSEPH ILLUMINATE ASSOCIATE DIRECTOR, A&F 134884 0 5481 0 0 0 20399 0 21754 0 182518 0 0 0 DR MIRNA SAWYER FACULTY BOARD REPRESENTATIVE 0 115518 0 3500 0 0 0 31209 0 27291 0 177518 0 0 KRISTEN PICHLER ASSOCIATE DIRECTOE, HR & PROF.DEV 118140 0 5481 0 0 0 18970 0 15038 0 157629 0 0 0 DR FREDDIE SANCHEZ STUDENT AFFAIRS REPRESENTATIVE 0 115981 0 3500 0 0 0 33752 0 13674 0 166907 0 0 ALEXANDER GONZALES MANAGER, TSS 102667 0 4046 0 0 0 16436 0 30654 0 153803 0 0 0 SHARON KINARD ASSOCIATE DIRECTOR, ADMIN & COMM 109280 0 4191 0 0 0 15724 0 21649 0 150844 0 0 0 STUDENTS STUDENTS ARE BOARD MEMBERS OF THE ORGANIZATION 33150 SCHOLARSHIPS/GRANTS DEFRAY TUITION COSTS STUDENTS STUDENTS ARE BOARD MEMBERS OF THE ORGANIZATION 16228 TUITION REIMBURSEMENTS DEFRAY TUITION COSTS FORM 990, PART VI, SECTION A, LINE 7B THE PRESIDENT AND CFO OF CALIFORNIA STATE UNIVERSITY, NORTHRIDGE APPROVE UNIVERSITY STUDENT UNION'S ANNUAL BUDGET AFTER THE BOARD APPROVES IT. FORM 990, PART VI, SECTION B, LINE 11B THE FINAL DRAFT OF FORM 990 IS PRESENTED TO EACH MEMBER AND ACCEPTED BY THE BOARD OF DIRECTORS AT AN OFFICIAL BOARD MEETING PRIOR TO THE FILING OF FORM 990 WITH THE INTERNAL REVENUE SERVICE. THE BOARD-ACCEPTED FORM 990 IS AVAILABLE ON THE UNIVERSITY STUDENT UNION WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST RELATED TO SERVICE ON THE BOARD OF DIRECTORS ARE REVIEWED ANNUALLY WITH ALL CURRENT BOARD MEMBERS. ALL BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT EACH FISCAL YEAR ACKNOWLEDGING THEIR UNDERSTANDING OF THEIR RESPONSIBILITES AND DUTIES IN REGARD TO CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST IS DISCOVERED, THE BOARD MEMBER WITH THE CONFLICT IS PROHIBITED FROM VOTING ON THE ISSUE, AND, IF THEY DO VOTE, THE VOTE DOES NOT COUNT. FORM 990, PART VI, SECTION B, LINE 15 RECOMMENDATIONS FOR EMPLOYMENT AND APPROPRIATE COMPENSATION ARE MADE BY THE UNIVERSTY STUDENT UNION (USU) AND APPROVED BY THE UNIVERSITY HUMAN RESOURCES DEPARTMENT. COMPENSATION IS BASED ON A RANGE OF PAY WHICH IS REVIEWED ANNUALLY FOR COMPARABILITY TO POSITIONS OF SIMILAR RESPONSIBILITY ON CALIFORNIA STATE UNIVERSITY (CSU) CAMPUSES, AS WELL AS POSITIONS OF SIMILAR RESPONSIBILITY AT CSU AUXILIARIES. IN CONJUNCTION WITH THIS REVIEW OF COMPARABILITY, GEOGRAPHIC LOCATION IS ALSO CONSIDERED. THE USU BOARD OF DIRECTORS APPROVES RECOMMENDED CHANGES TO SALARY RANGES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL AUDITS AVAILABLE ON ITS WEBSITE AND UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN POST-RETIREMENT BENEFIT COST 657,117. OTHER COMPONENTS OF NET POST-RETIREMENT BENEFIT COST -97,256. ASSOCIATED STUDENTS INC 18111 NORDHOFF STREET NORTHRIDGE CA 91330 951992734 SUPPORTING ORGANIZATION FOR CALIFORNIA STATE UNIVERSITY, NORTHRDIGE CA 501(C)(3) LINE 12C, III-FI CALIFORNIA STATE UNIVERSITY NORTHRIDGE 0 CALIFORNIA STATE UNIVERSITY NORTHRIDGE 18111 NORDHOFF STREET NORTHRIDGE CA 91330 954358677 ACCREDITED PUBLIC UNIVERSITY CA 115 N/A N/A 0 THE UNIVERSITY CORPORATION 18111 NORDHOFF STREET NORTHRIDGE CA 91330 951992732 SUPPORTING ORGANIZATION FOR CALIFORNIA STATE UNIVERSITY, NORTHRDIGE CA 501(C)(3) LINE 12C, III-FI CALIFORNIA STATE UNIVERSITY NORTHRIDGE 0 CALIFORNIA STATE UNIVERSITY NORTHRIDGE FOUNDATION 18111 NORDHOFF STREET NORTHRIDGE CA 91330 956196006 RESPONSIBLE FOR PHILANTHROPIC FUNDS/GIFTS RAISED FOR CSU NORTHRIDGE CA 501(C)(3) LINE 5 CALIFORNIA STATE UNIVERSITY NORTHRIDGE 0 NORTH CAMPUS - UNIVERSITY PARK DEVELOPMENT CORPORATION 18111 NORDHOFF STREET NORTHRIDGE CA 91330 954115921 RENTAL INCOME AND LICENSING FEES FROM NORTH CAMPUS FACILITIES CA 501(C)(3) LINE 12C, III-FI CALIFORNIA STATE UNIVERSITY NORTHRIDGE 0 0 1 1 0 0 0 0 0 0 1 0 1 1 0 0 1 1 0 0