2024-05-09T12:15:45-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-07-01 941526940 ASSOCIATED STUDENTS INC OF CALIFORNIA STATE UNIVERSITY EAST BAY ASSO 5108852466 25800 CARLOS BEE BLVD SA 2750 HAYWARD CA 94542 JAMES CARROLL EXECUTIVE DIRECTOR 5108852466 2024-05-08 1 JAMES CARROLL XXX-XX-XXXX 1 KURT BENNION CPA P01469618 4252506100 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES CARROLL 25800 CARLOS BEE BLVD SA 2750 HAYWARD CA 94542 1586340 0 X WWW.CSUEASTBAY.EDU/ASI X 1991 CA TO ADVOCATE FOR THE WELFARE AND INTEREST OF THE STUDENT POPULATION OF CSU, EAST BAY. 16 16 33 0 0 0 0 0 1667914 1522970 103713 62914 579 456 1772206 1586340 44165 33860 0 0 1786951 322695 0 0 0 819363 674903 2650479 1031458 -878273 554882 5406617 5763196 4494087 4126817 912530 1636379 X ASSOCIATED STUDENTS, INC. (ASI) OF CALIFORNIA STATE UNIVERSITY, EAST BAY IS THE OFFICIAL VOICE OF THE STUDENTS AT CSU, EAST BAY. ASI REPRESENTS AND ADVOCATES ON BEHALF OF THE INTERESTS, NEEDS, AND CONCERNS OF OUR VERY DIVERSE AND DYNAMIC STUDENT BODY, PROVIDING THEM WITH THE SERVICES AND RESOURCES TO SUPPLEMENT AND SUPPORT THEIR COLLEGE EXPERIENCE. 0 0 614011 33860 1522970 ASI PROVIDES THE FOLLOWING PROGRAMS FOR STUDENTS:1. THE BUSINESS SERVICES CENTER THAT PROVIDES TESTING MATERIALS, FAXING, COPYING, AND DISCOUNT PASSES;2. A DIVERSE CENTER THAT PROVIDES SOCIAL JUSTICE AND CULTURAL AWARENESS PROGRAMS AND SPECIAL EVENTS; AND3. PROVIDES LEADERSHIP OPPORTUNITIES FOR STUDENTS TO TAKE ON ROLES SUCH AS BOARD MEMBER, COMMITTEE MEMBER, AND STUDENT ASSISTANT, WHICH ALLOWS THEM TO GAIN LEADERSHIP SKILLS FOR THEIR FUTURE CAREERS. 614011 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 33 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X JOSEPHINE CAPIRAL 5108857450 25800 CARLOS BEE BLVD SA 2750 HAYWARD CA 94542 MICHAEL CESENA ASSOCIATE DIRECTOR 40.00 X 76140 0 25062 ERIK PINLAC EXECUTIVE DIRECTOR (THROUGH AUG 2022) 40.00 X 89569 0 7395 JAMES CARROLL EXECUTIVE DIRECTOR 40.00 X 36918 0 9915 KRISTOPHER DISHAROON ASSOCIATE DIRECTOR (THROUGH JAN 2022) 40.00 X 21481 0 1491 ASHMITA AHLUWALIA PRESIDENT/CEO (THROUGH MAY 2023) 20.00 X X 17899 0 0 KRISSTINA CARO BOARD CHAIR (THROUGH MAY 2023) 20.00 X X 17816 0 0 TYLER LUEVANO VP OF FINANCE/CFO (THROUGH MAY 2023) 20.00 X X 14287 0 0 ARAZELI BARRAGAN EXECUTIVE VP CHIEF-OF-STAFF (THROUGH MAY 2023) 20.00 X X 13143 0 0 ASHLEY MEDEIROS VP OF COMMUNICATIONS (THROUGH MAY 2023) 20.00 X X 11101 0 0 JILIAN MANLAPAZ VP OF UNIVERSITY AFFAIRS (THRU MAY 2023) 20.00 X X 9354 0 0 NOLAN CALARA DIRECTOR PROGRAMING COUNCIL/PRESIDENT/CEO 20.00 X X 6990 0 0 MICHELLE SERRATOS DIRECTOR SUSTAINABILITY (THROUGH MAY 2023) 15.00 X 6990 0 0 ALEAH LARGO DIRECTOR WELLNESS (THROUGH MAY 2023) 15.00 X 6990 0 0 HEELA POPAL SENATOR, CBE (THROUGH MAY 2023) 10.00 X 4194 0 0 CARLOS MARTINEZ SENATOR CSCI/VP OF COMMUNICATIONS 20.00 X X 3495 0 0 JAMES TRAYER SENATOR, CEAS (THROUGH MAY 2023) 10.00 X 3495 0 0 SAI CHARAN ATTILI VP OF FINANCE/CFO 20.00 X X 0 0 0 MARTIN CASTILLO CSUEB ASSOCIATE VP, DEAN OF STUDENTS 8.00 X X 0 0 0 DANIEL LOPEZ BOARD CHAIR 20.00 X X 0 0 0 ERICK LOREDO VP OF UNIVERSITY AFFAIRS 20.00 X X 0 0 0 KUSHAL SHESHADRI EXECUTIVE VP/CHIEF-OF-STAFF 20.00 X X 0 0 0 SHARN BASI SENATOR, CONCORD CAMPUS 15.00 X 0 0 0 GURSIMRAN SINGH BINDRA DIR LEGISLATIVE AFFAIRS (THRU MAY 2023) 15.00 X 0 0 0 JOSEPHINE CABEZA SENATOR, CLASS (THROUGH MAY 2023) 10.00 X 0 0 0 HAILEY CORUM DIRECTOR, SUSTAINABILITY 15.00 X 0 0 0 LONDON DEGUZMAN DIRECTOR, PROGRAMMING COUNCIL 15.00 X 0 0 0 CHARAN REDDY DOOLAM SENATOR, CSCI 10.00 X 0 0 0 GUADALUPE FELIX DIRECTOR, LEGISLATIVE AFFAIRS 15.00 X 0 0 0 SAIRA GARCIA DIRECTOR, WELLNESS 15.00 X 0 0 0 TANYA GUPTA SENATOR, CBE 10.00 X 0 0 0 TERESA PEREZ-REYES SENATOR, CEAS 10.00 X 0 0 0 ELIJAH QUINERI SENATOR, CLASS 10.00 X 0 0 0 339862 0 43863 0 0 0 0 0 PROGRAM FEES 900099 1522970 1522970 1522970 62914 62914 MISCELLANEOUS INCOME 900099 456 456 456 1586340 1522970 0 63370 X 33860 33860 450336 313891 136445 342102 100988 241114 -510220 -173075 -337145 2209 13103 -10894 38268 2864 35404 7046 7046 16345 16345 8363 8363 192387 22122 170265 30020 25906 4114 4710 4710 19485 16480 3005 4433 4232 201 43566 43566 9129 9129 CAMPUS/STUDENT EVENTS 245740 245740 RETIREE BENEFITS 57965 57965 ALL OTHER EXPENSES 35714 3190 32524 1031458 614011 417447 0 23916 58014 113 196 383909 210078 217397 173831 4475059 4443127 127480 132800 562652 955228 5406617 5763196 56279 26963 4437808 4099854 4494087 4126817 X 695133 1462548 0 0 217397 173831 912530 1636379 5406617 5763196 554882 168967 0 X X 0 1 X 1 0 X 1814824 1835293 1825572 1667914 1522970 8666573 1814824 1835293 1825572 1667914 1522970 8666573 0 0 0 8666573 87114 103588 92994 74708 62914 421318 87114 103588 92994 74708 62914 421318 10621 6768 579 456 18424 1912559 1945649 1918566 1743201 1586340 9106315 0.95170 0.95170 0.04630 0.04630 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME 383909 210078 173831 173831 DEFERRED OUTFLOWS - NET PENSION LIABILITY 778644 DEFERRED OUTFLOWS - NET OPEB LIABILITY 176584 955228 ACCRUED COMPENSATED ABSENCES 55404 OTHER LIABILITIES 354 NET PENSION LIABILITY 1842178 DEFERRED INFLOWS - NET PENSION LIABILITY 326712 NET OPEB LIABILITY 1502884 DEFERRED INFLOWS - NET OPEB LIABILITY 372322 4099854 X 1746944 168967 168967 1577977 8363 8363 1586340 1023095 0 1023095 8363 8363 1031458 PART X, LINE 2: ASSOCIATED STUDENTS IS A QUALIFIED NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. IN ADDITION, ASSOCIATED STUDENTS QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). HOWEVER, ASSOCIATED STUDENTS REMAINS SUBJECT TO TAXES ON ANY NET INCOME WHICH IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND UNRELATED TO ITS EXEMPT PURPOSE. ASSOCIATED STUDENTS RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS. ASSOCIATED STUDENTS FILES INFORMATIONAL AND INCOME TAX RETURNS IN VARIOUS STATE AND LOCAL JURISDICTIONS IN THE UNITED STATES. THE ASSOCIATED STUDENTS FEDERAL INCOME TAX AND INFORMATIONAL RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR 3 YEARS AFTER THE RETURNS WERE FILED. STATE AND LOCAL JURISDICTIONS HAVE STATUTES OF LIMITATION THAT GENERALLY RANGE FROM 3 TO 5 YEARS. 1 CALIFORNIA STATE UNIVERSITY EAST BAY 25800 CARLOS BEE BLVD HAYWARD CA 94542 946390556 CSU, EAST BAY 33860 0 N/A N/A TO SUPPORT THE UNIVERSITY AND ITS STUDENTS 1 0 PART I, LINE 2: ASI CONTRIBUTES CASH TO CALIFORNIA STATE UNIVERSITY, EAST BAY, PARTICULARLY FOR STUDENT ACTIVITIES AND EVENTS. FUNDS WERE TRANSFERRED THROUGH JOURNAL ENTRIES WITH THE PROPER DOCUMENTATION AND DELEGATION OF AUTHORITY. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMMITTEE CONSISTING OF THE PRESIDENT OF THE BOARD, THE EXECUTIVE VICE PRESIDENT/CHIEF OF STAFF, THE VICE PRESIDENT OF FINANCE/CFO, THE VICE PRESIDENT OF COMMUNICATIONS, THE VICE PRESIDENT OF UNIVERSITY AFFAIRS, THE CSU, EAST BAY PRESIDENT'S DESIGNEE, AND THE CHAIR OF THE BOARD. BETWEEN JUNE 1 AND THE END OF THE SUMMER QUARTER, THE EXECUTIVE COMMITTEE HAS THE FOLLOWING POWERS AND DUTIES: A) GOVERN THE OPERATION OF THE ORGANIZATION AND APPROVE POLICIES AND PROCEDURES CONSISTENT WITH THE ARTICLES OF INCORPORATION AND BYLAWS, THE LAWS OF THE STATE OF CALIFORNIA, AND/OR THE POLICIES OF CSU, EAST BAY; B) MAINTAIN AND FOLLOW THE ASI ADMINISTRATIVE CODE; C) INCUR INDEBTEDNESS AND SET A SCHEDULE OF CHARGES FOR THE CONDUCT OF BUSINESS; D) OVERSEE AND DIRECT THE EXECUTIVE DIRECTOR; AND E) DO SUCH OTHER ACTS AS MAY BE AUTHORIZED BY LAW. FOR THE REMAINDER OF THE YEAR, THE EXECUTIVE COMMITTEE SERVES AS A STEERING COMMITTEE OF THE BOARD OF DIRECTORS WITHOUT BROAD POWER TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERSHIP IS GRANTED TO ALL STUDENTS ENROLLED AT CSU, EAST BAY UPON PAYMENT OF THE ASSOCIATED STUDENTS' MEMBERSHIP FEE. FORM 990, PART VI, SECTION A, LINE 7A ALL POSITIONS ARE ELECTED ANNUALLY BY THE MEMBERS OF THE ORGANIZATION. THE ASI PRESIDENT/CEO APPOINTS THE CHAIR, SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS REQUIRE APPROVAL OF A MAJORITY OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR AND VICE PRESIDENT ADMINISTRATION & FINANCE/CFO BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO BOARD MEMBERS, MANAGERS, EMPLOYEES AND CONTRACTED CONSULTANTS. BOARD MEMBERS ARE REQUIRED ANNUALLY TO SIGN AND FILE THE CONFLICT OF INTEREST STATEMENT. OTHERS ARE REQUIRED ANNUALLY TO FILE A STATEMENT OF ECONOMIC INTERESTS. TRANSACTIONS IN WHICH A BOARD MEMBER HAS A CONFLICT OF INTEREST ARE PROHIBITED UNLESS (A) THE CONFLICT IS DISCLOSED TO THE BOARD AND NOTED IN THE MINUTES, (B) THE TRANSACTION IS JUST AND REASONABLE TO THE ORGANIZATION, AND (C) THE BOARD THEREAFTER VOTES TO APPROVE THE TRANSACTION. THE INDIVIDUAL WITH THE CONFLICT MAY NOT ATTEMPT TO INFLUENCE THE OTHER BOARD MEMBERS IN RELATION TO THE TRANSACTION AND DOES NOT PARTICIPATE IN THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 ONCE THE EXECUTIVE DIRECTOR'S COMPARATIVE COMPENSATION WITH THAT OF THE CSU SYSTEM HAS BEEN DETERMINED AND SELECTED, THE NEXT STEP IS TO SEND IT TO THE BOARD OF DIRECTORS WHO REVIEW AND APPROVE THE FINAL COMPENSATION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION DURING BUSINESS HOURS AT THE ORGANIZATION'S HEADQUARTERS. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE ONLINE AT WWW.CSUEASTBAY.EDU/ASI. FORM 990, PART IX, LINE 11G COST RECOVERY - UNIVERSITY ADMINSTRATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 157,857. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,857. PAYROLL & BENEFITS ADMINISTRATION: PROGRAM SERVICE EXPENSES 20,408. MANAGEMENT AND GENERAL EXPENSES 7,012. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,420. ACTUARIAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,800. OTHER: PROGRAM SERVICE EXPENSES 1,714. MANAGEMENT AND GENERAL EXPENSES 1,596. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,310. FORM 990, PART XII, LINE 2C: THE AUTHORITY AND PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE FISCAL YEAR.