2024-05-14T18:34:02-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 946088686 ASSOCIATED STUDENTS OF THE CALIFORNIA MARITIME ACADEMY ASSO 7076541000 200 MARITIME ACADEMY DRIVE VALLEJO CA 94590 JOSIE ALEXANDER EXECUTIVE DIRECTOR 7076541000 2024-05-13 1 JOSIE ALEXANDER 999009999 1 SARAH HINTZ P00492291 3037795710 2024-05-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSIE ALEXANDER 200 MARITIME ACADEMY DRIVE VALLEJO CA 94590 155436 0 X WWW.CSUM.EDU X 1966 CA OFFERING ACADEMIC SUPPORT AND SERVICES. SEEKING TO ENRICH THE LIVES OF STUDENTS AT CAL MARITIME. 27 13 0 28 0 0 0 0 176305 155436 0 0 756 0 177061 155436 0 0 0 0 20017 27217 0 0 0 175255 157557 195272 184774 -18211 -29338 165016 128656 7128 106 157888 128550 THROUGH OFFERING ACADEMIC SUPPORT AND STUDENT SERVICES, THE ASSOCIATED STUDENTS OF THE CALIFORNIA MARITIME ACADEMY SEEKS TO ENRICH THE LIVES OF THE STUDENTS AT CAL MARITIME. 0 0 131800 0 155436 TO SPONSOR, PROMOTE AND CONDUCT ESSENTIAL ACTIVITIES CLOSELY RELATED TO BUT NOT NORMALLY INCLUDED AS A PART OF THE INSTRUCTIONAL PROGRAM OF THE CALIFORNIA MARITIME ACADEMY AND TO DEVELOP STUDENT LEADERSHIP SKILLS THROUGH PARTICIPATION IN SELF GOV., TO ENHANCE THE QUALITY OF CAMPUS LIFE FOR STUDENTS AND THE ENTIRE CMA COMMUNITY AND TO PROVIDE A FORUM FOR REPRESENTING THE INTERESTS OF THE ENTIRE STUDENT BODY. 131800 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 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 1 12 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 27 13 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 0 0 0 0 CA X X JOSIE ALEXANDER 7076541142 200 MARITIME ACADEMY DR VALLEJO CA 94590 MAX JONES PRESIDENT, CEO 10.00 X X 5742 0 0 JEFF MUELLER VP OF FINANCE, CFO 8.00 X X 5168 0 0 LIBBY BOWLES DIRECTOR OF STUDENT AFFAIRS 8.00 X X 4307 0 0 RYAN OKADA CHIEF OF STAFF 4.00 X X 2400 0 0 DANELY ESPINOZA AMAYA LEAD EVENT COORDINATOR 4.00 X 2400 0 0 ERIN HULTI DIRECTOR OF COMMUNICATIONS 5.00 X X 1600 0 0 REID ZIEBER CHAIR OF THE BOARD 2.00 X X 800 0 0 KILLIAN FEGLEY COMMUNITY ENGAGEMENT COORDINATOR 2.00 X 800 0 0 TRAVIS LIBERMAN STUDENT SERVICES COORDINATOR 2.00 X 800 0 0 R BEN VOTH STUDENT SERVICES COORDINATOR 2.00 X 800 0 0 JR HICKAM EVENT COORDINATOR 2.00 X 800 0 0 SUCHAKRIS TILAKAMONKUL EVENT COORDINATOR 2.00 X 800 0 0 RYAN BEAN EVENT COORDINATOR 2.00 X 600 0 0 TRINITY SO EVENT COORDINATOR 2.00 X 200 0 0 DANIEL GOLINSKI UNDERCLASS ENGINEER SENATOR 1.00 X 0 0 0 SOPHIA SANDOVAL UNDERCLASS ENGINEER SENATOR 1.00 X 0 0 0 REBECCA MASLIAH UPPERCLASS ENGINEER SENATOR 1.00 X 0 0 0 ONA SCHAFER UNDERCLASS L & S SENATOR 1.00 X 0 0 0 ROXANNE MINA UPPERCLASS L & S SENATOR 1.00 X 0 0 0 RYAN EDMISTER UNDERCLASS IBL & MT SENATOR 1.00 X 0 0 0 CONOR FINNERTY UPPERCLASS IBL & MT SENATOR 1.00 X 0 0 0 SARAI ALONSO CORPS OF CADETS LIASON 1.00 X 0 0 0 MACKENZIE FINK RESIDENCE LIFE LIASON 1.00 X 0 0 0 ARI LEBEAU JUDICIAL ADVOCATE 2.00 X 0 0 0 GRAY COUGHENOUR JUDICIAL ADVOCATE 2.00 X 0 0 0 FAYE JOELSON JUDICIAL ADVOCATE 2.00 X 0 0 0 KEVIN KOHLES JUDICIAL ADVOCATE 2.00 X 0 0 0 JOSIE ALEXANDER EXECUTIVE DIRECTOR 40.00 X 87792 0 34776 115009 0 34776 0 0 0 1 0 STUDENT BODY FEES 611710 142717 142717 STUDENT CLUBS 611710 7705 7705 STUDENT ACTIVITIES 611710 5014 5014 155436 155436 155436 0 0 27217 27217 12974 12974 1658 1658 2347 2347 10964 10964 SUPPLIES AND SERVICES 42875 42875 HOSPITALITY EXPENSE 40303 40303 CSU MARITIME ACADEMY SE 40000 40000 OTHER EXPENSES 6436 6436 184774 131800 52974 0 150570 114210 14446 14446 165016 128656 6316 106 812 0 7128 106 X 157888 128550 157888 128550 165016 128656 -29338 0 X X 0 1 X 1 0 X 232942 199553 182891 177061 155436 947883 232942 199553 182891 177061 155436 947883 0 0 0 947883 1754 1754 1754 1754 232942 199553 184645 177061 155436 949637 0.99820 0.00180 X 0 X 155436 0 155436 0 155436 184774 0 184774 0 184774 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D) OF THE REVENUE AND TAXATION CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL OR CALIFORNIA INCOME TAXES. THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL "MORE LIKELY THAN NOT" BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 0 0 0 0 0 0 JOSIE ALEXANDER EXECUTIVE DIRECTOR 87792 0 0 0 0 0 24375 0 10401 0 122568 0 0 0 FORM 990, SCHEDULE J, PART II JOSIE ALEXANDER RECEIVED $87,792 IN BASE COMPENSATION, $24,375 IN DERERRED COMPENSATION, AND $10,401 IN NONTAXABLE BENEFITS FROM CALIFORNIA STATE UNIVERSITY MARITIME ACADEMY, AN UNRELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A BY RESOLUTION, THE BOARD OF DIRECTORS MAY CREATE ANY EXECUTIVE COMMITTEES, ADVISORY BOARDS, COUNCILS, HONORARY MEMBERSHIPS OR OTHER BODIES AS IT DEEMS APPROPRIATE. SUCH ASSOCIATED PARTIES SHALL HAVE SUCH RIGHTS AND OBLIGATIONS AS THE BOARD FINDS APPROPRIATE OTHER THAN THE RIGHT TO VOTE: (A) FOR THE ELECTION OF A DIRECTOR OR DIRECTORS OR AN OFFICER OR OFFICERS; OR (B) ON A DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION; OR (C) ON A MERGER; OR (D) ON A DISSOLUTION; OR (E) ON CHANGES TO THE CORPORATION'S ARTICLES OF INCORPORATION OR BYLAWS; ALL SUCH VOTING RIGHTS BEING VESTED EXCLUSIVELY IN THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A IN ACCORDANCE WITH SECTION 5310 OF THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW, THE CORPORATION SHALL HAVE NO MEMBERS WITHIN THE MEANING OF SECTION 5056 OF THAT LAW. ALL ACTIONS WHICH WOULD OTHE1WISE REQUIRE APPROVAL BY A MAJORITY OF ALL MEMBERS OR APPROVAL BY MEMBERS SHALL REQUIRE ONLY THE APPROVAL OF THE BOARD OF DIRECTORS. ALL RIGHTS WHICH WOULD OTHERWISE VEST IN MEMBERS SHALL VEST IN THE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B AN AMENDMENT TO THESE BY I AW S MAY BE PROPOSED BY EITHER A TWO-THIRDS (2/3) VOTE OF THE ENTIRE BOARD, OR BY A PETITION SIGNED BY AT LEAST TWO HUNDRED (200) STUDENTS AND PRESENTED TO THE ASCMA BOARD, WHICH SHALL THEN CALL A VOTE OF THE GENERAL STUDENT BODY. A FAVORABLE VOTE OF TWO-THIRDS (2/3) OF LHE VOTES CAST FOR AND AGAINST THE AMENDMENT SHALL BE NECESSARY FOR ADOPTION OF THE AMENDMENT; IF ADOPTED, THE AMENDMENT SHALL TAKE EFFECT ON THE DATE SPECIFIED IN THE AMENDMENT, OR IF NO DATE IS SPECIFIED, IMMEDIATELY UPON CONFIRMATION OF ELECTION RESULTS BY THE ASCMA BOARD. WHENEVER THESE BYLAWS ARE AMENDED, AN ANNOTATION OF THE DATE THE AMENDMENT WAS VOTED ON SHALL BE PLACED IN AT THE END OF THE AMENDMENT SECTION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS CREATED BY THE BOARD OF DIRECTORS TO PROTECT AGAINST ANY POTENTIAL CONFLICT OF INTEREST THAT MAY OCCUR BETWEEN EXTERNAL ENTITIES ASCMA EXECUTIVE OFFICERS (ELECTED OR APPOINTED) AND ASCMA EMPLOYEES WITH EXTERNAL ENTITIES. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION C, LINE 18 THE 990 IS AVAILABLE ON THE CORPORATIONS WEBSITE AND UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE INFORMATION IS PUBLISHED UNDER OFFICIAL DOCUMENTS ON THE ORGANIZATIONS WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.