2024-11-18T10:54:52-06:00 2022-06-30 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2021-07-01 951992734 ASSOCIATED STUDENTS CALIFORNIA STATE UNIVERSITY NORTHRIDGE INC ASSO 8186772477 18111 NORDHOFF STREET NORTHRIDGE CA 913308260 TIMOTHY SZCZEPANSKI INTERIM EXECUTIVE DIRECTOR 8186772477 2024-11-15 1 JOLANTA TUCK CPA P01340068 9164429100 2024-11-15 2021 2024-10-15 13:58:12Z PATRICK BAILEY 18111 NORDHOFF STREET NORTHRIDGE CA 913308260 11191259 0 X WWW.CSUNAS.ORG X 1961 CA THE ASSOCIATED STUDENTS IS THE PRIMARY ADVOCATE FOR STUDENTS AT CALIFORNIA STATE UNIVERSITY, NORTHRIDGE AND PROVIDES EXCELLENT, MEANINGFUL PROGRAMS AND SERVICES DESIGNED TO CREATE AND ENHANCE A SPIRITED, LEARNING-FOCUSED CAMPUS ENVIRONMENT. 26 24 314 200 0 0 8124514 9488544 741719 1485604 34608 -686 0 198337 8900841 11171799 260800 1050206 0 0 3877788 5327065 0 0 0 2703421 2982862 6842009 9360133 2058832 1811666 14084003 16130626 1212885 1454272 12871118 14676354 X THE ASSOCIATED STUDENTS IS THE PRIMARY ADVOCATE FOR STUDENTS AT CALIFORNIA STATE UNIVERSITY, NORTHRIDGE AND PROVIDES EXCELLENT, MEANINGFUL PROGRAMS AND SERVICES DESIGNED TO CREATE AND ENHANCE A SPIRITED, LEARNING-FOCUSED CAMPUS ENVIRONMENT. 0 0 3372031 884702 1470228 STUDENT SERVICES - FUNDS MULTIPLE PROGRAMS THAT PROVIDE SUPPORT SERVICES TO APPROXIMATELY 38,000 STUDENTS. SERVICES INCLUDE: TICKET OFFICE, CHILD DAY CARE FACILITY, AIDS AWARENESS, HELPLINE, INTERPRETING SERVICES, STUDENT DEVELOPMENT AND INTERNATIONAL PROGRAMS. 1023712 53879 RECREATIONAL SPORTS - PROVIDE A FRAMEWORK AND GUIDANCE FOR STUDENT PARTICIPATION IN FITNESS, OUTDOOR ADVENTURES, AND SPORTS CLUBS. OVER 2,000 STUDENTS PARTICIPATED. 745792 159834 CULTURAL AFFAIRS - PROVIDE STUDENT GROUPS WITH THE MEANS TO HOLD AND ATTEND MEETINGS, SEMINARS, CONFERENCES, AND LECTURES, AND PROVIDE CULTURAL OUTREACH AND ENRICHMENT FOR THE STUDENT BODY. APPROXIMATELY 38,000 STUDENTS WERE FUNDED. 408346 COMMUNICATIONS - PROVIDE CAMPUS-WIDE PROMOTION OF STUDENT-RELATED EVENTS FUNDED BY ASSOCIATED STUDENTS TO INCREASE AWARENESS AND PARTICIPATION. 37561 ACADEMIC PROGRAMS - PROVIDE INDIVIDUAL STUDENTS WITH ASSISTANCE TO HELP SUPPORT THEIR EFFORTS IN PERFORMING OR PRESENTING RESEARCH CONNECTED WITH THEIR EDUCATIONAL EXPERIENCE. UP TO FIVE HUNDRED STUDENTS CAN BE ASSISTED EACH YEAR, FROM ALL EIGHT COLLEGES. 165504 165504 ALLOCATIONS TO CALIFORNIA STATE UNIVERSITY, NORTHRIDGE FINANCIAL AID DEPARTMENTS FOR STUDENT SCHOLARSHIPS. 508681 STUDENT GOVERNMENT 1120092 165504 6261627 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 39 0 1 314 1 0 0 0 0 0 0 0 0 0 0 0 0 X 26 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X YVETTE MARQUEZ-SMITH 8186777579 18111 NORDHOFF STREET NORTHRIDGE CA 913308350 JONATHAN HAY PRESIDENT 18.00 X X 17181 0 0 KAITLYN OROZCO VICE PRESIDENT 18.00 X X 20845 0 0 SHAYAN MOSHTAEL PRESIDENT 18.00 X X 1494 0 0 EDEN SHASHOUA VICE PRESIDENT 18.00 X X 1184 0 0 AREESHA HUSSAIN SENATOR - BOARD MEMBER 3.00 X 720 0 0 JORDAN FRANCO SENATOR - BOARD MEMBER 3.00 X 3360 0 0 CHRIS CIFUENTES WEITZMAN SENATOR - BOARD MEMBER 3.00 X 3710 0 0 KIANA REQUENA SENATOR - BOARD MEMBER 3.00 X 4760 0 0 MAHIMA MISHOR SENATOR - BOARD MEMBER 3.00 X 3360 0 0 PAIGE HAJILOO SENATOR - BOARD MEMBER 3.00 X 4360 0 0 SHANNON ARIAS ORTEGA SENATOR - BOARD MEMBER 3.00 X 3360 0 0 TEADY OCHOA SENATOR - BOARD MEMBER 3.00 X 2160 0 0 CHRISTINE VARTANIANS SENATOR - BOARD MEMBER 3.00 X 3710 0 0 ELLINE DEOGRACIAS SENATOR - BOARD MEMBER 3.00 X 3710 0 0 JOSIE ANDERSON SENATOR - BOARD MEMBER 3.00 X 4060 0 0 JUSTIN TOLCHINSKY SENATOR - BOARD MEMBER 3.00 X 3360 0 0 CHARLIE RODRIGUEZ SALAZAR SENATOR - BOARD MEMBER 3.00 X 4760 0 0 CIELO MUNOZ SENATOR - BOARD MEMBER 3.00 X 3860 0 0 CAITLIN VAMENTA SENATOR - BOARD MEMBER 3.00 X 2380 0 0 OLIVIA MAZUROVA SENATOR - BOARD MEMBER 3.00 X 2880 0 0 CYNTHIA SEWAH SENATOR - BOARD MEMBER 3.00 X 1200 0 0 JAIDYN YAMBAO SENATOR - BOARD MEMBER 3.00 X 2400 0 0 CHRISTINA PEREZ SENATOR - BOARD MEMBER 3.00 X 1920 0 0 KATE NGUYEN SENATOR - BOARD MEMBER 3.00 X 1680 0 0 MITUL KALRA SENATOR - BOARD MEMBER 3.00 X 1680 0 0 ARCHANA RAVI SENATOR - BOARD MEMBER 3.00 X 1231 0 0 PATRICK BAILEY EXECUTIVE DIRECTOR 40.00 X 151173 0 0 256498 0 0 1 0 1 0 0 8674645 389292 424607 9488544 STUDENT SERVICES 900099 1271849 1271849 CULTURAL AFFAIRS 900099 159834 159834 RECREATION PROGRAMS 713990 53879 53879 STUDENT GOVERNMENT 900099 42 42 1485604 18774 18774 19460 -19460 -19460 -19460 198337 198337 198337 11171799 1683941 0 -686 1050206 1050206 3930374 2719973 1210401 18190 11944 6246 1145057 751854 393203 233444 148458 84986 2877 2877 40385 25785 14600 32527 20794 11733 369264 237608 131656 37784 24125 13659 1347453 773394 574059 534412 238109 296303 81907 77441 4466 33667 30021 3646 260302 260302 100647 25329 75318 GOODWILL EXPENSE 100200 89349 10851 MEMBERSHIP FEES 22541 20100 2441 LICENSES AND FEES 15357 13694 1663 DUES & SUBSCRIPTIONS 3096 3048 48 443 395 48 9360133 6261627 3098506 0 3770171 7094299 2090317 25706 413297 26698 20251 17679 38330 8986604 2531246 6708695 6455358 2109091 1444737 0 14084003 16130626 562032 708812 650853 745460 1212885 1454272 X 12871118 14676354 12871118 14676354 14084003 16130626 1811666 -6430 0 X X 0 1 X 1 0 X X 1 CAL STATE UNIV NORTHRIDGE 954358677 6 1 170704 0 1 170704 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X PART IV, SECTION E, LINE 1C: ASSOCIATED STUDENTS, CALIFORNIA STATE UNIVERSITY, NORTHRIDGE, INC. ("ASSOCIATED STUDENTS") IS A NONPROFIT ORGANIZATION RELATED TO CALIFORNIA STATE UNIVERSITY, NORTHRIDGE ("THE UNIVERSITY"). ASSOCIATED STUDENTS ADMINISTERS VARIOUS STUDENT PROGRAMS AND ACTIVITIES. STUDENT ACTIVITY FEES AND OTHER REVENUES ARE COLLECTED TO SUPPORT STUDENT-RELATED PROGRAMS AND TO ACQUIRE ASSETS FOR THE BENEFIT OF THE STUDENT BODY. ASSOCIATED STUDENTS PROVIDES SERVICES PRIMARILY TO STUDENTS OF THE UNIVERSITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8396355 2066331 6330024 136337 56409 79928 453912 408506 45406 6455358 ACCRUED POST-RETIREMENT BENEFITS 720865 DUE TO RELATED PARTIES 19216 RESERVES 5379 745460 X 11294442 122643 122643 11171799 0 11171799 9488844 128711 128711 9360133 0 9360133 PART X, LINE 2: ASSOCIATED STUDENTS IS A NOT-FOR-PROFIT ORGANIZATION 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. ASSOCIATED STUDENTS HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2022 AND 2021. ASSOCIATED STUDENTS' FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO THE 2019 AND 2018, RESPECTIVELY, ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF APPLICABLE, ASSOCIATED STUDENTS RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: OTHER COMPONENTS OF NET POSTRETIREMENT BENEFIT COST 122,643. PART XII, LINE 2D - OTHER ADJUSTMENTS: POSTRETIREMENT CHANGES OTHER THAN NET POSTRETIREMENT BENEFIT COST 128,711. 1 CALIFORNIA STATE UNIVERSITY NORTHRIDGE 18111 NORDHOFF STREET NORTHRIDGE CA 91330 954358677 115 165504 0 SCHOLARSHIPS TO STUDENTS 1 0 PART I, LINE 2: THE ORGANIZATION AWARDS SCHOLARSHIPS TO STUDENTS THROUGH THE UNIVERSITY'S FINANCIAL AID OFFICE. THE ORGANIZATION PROVIDES THE SCHOLARSHIP CRITERIA AND THE MONEY TO THE FINANCIAL AID OFFICE, WHICH THEN SELECTS AND ALLOCATES THE INDIVIDUAL SCHOLARSHIPS TO STUDENTS. THE ORGANIZATION LATER RECEIVES A LISTING OF SCHOLARSHIP RECIPIENTS. 0 0 0 0 0 0 0 0 0 PATRICK BAILEY EXECUTIVE DIRECTOR 151173 0 0 0 0 0 0 0 0 0 151173 0 0 0 FORM 990, PART IV, LINE 12A: THIS 990 IS BEING PREPARED WITH THE BEST AVAILABLE INFORMATION AT THE TIME. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERSHIP CONSISTS OF ALL FEE-PAYING STUDENTS WHO ATTEND CALIFORNIA STATE UNIVERSITY, NORTHRIDGE. FORM 990, PART VI, SECTION A, LINE 7A THE ENTIRE STUDENT BODY OF CALIFORNIA STATE UNIVERSITY, NORTHRIDGE IS ELIGIBLE TO PARTICIPATE IN THE ANNUAL ELECTION OF THE PRESIDENT, VICE PRESIDENT, AND BOARD OF DIRECTOR SEATS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP CAN OVERRIDE THE DECISIONS MADE BY THE BOARD. SOME DECISIONS CAN ONLY BE APPROVED BY A REFERENDUM PUT BEFORE THE MEMBERSHIP BY MEANS OF A VOTE. FORM 990, PART VI, SECTION B, LINE 11B ALL MEMBERS OF THE BOARD RECEIVE AN ELECTRONIC COPY OF THE FORM 990 BEFORE IT IS FILED. THE GENERAL MANAGER, CONTROLLER, PRESIDENT, AND VICE PRESIDENT HAVE AN OPPORTUNITY TO REVIEW AND APPROVE THE FORM BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING EACH BOARD MEMBER TO SUBMIT A SIGNED CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERM. THE STUDENT OFFICERS GET A COPY OF THE POLICY AND MUST STATE ANY CONFLICTS WHEN THEY SIGN IT. IF THE CONFLICT IS A MAJOR ONE THAT CANNOT BE WORKED AROUND, THE STUDENT OFFICER WOULD BE ASKED TO VACATE THEIR POSITION. IF THE CONFLICT IS A MINOR ONE, THE STUDENT OFFICER WOULD BE ASKED TO RECUSE THEMSELVES FROM COMMENTING OR VOTING ON ANY ACTIONS REGARDING THAT CONFLICT WHEN DISCUSSED BY THE BOARD. THE BLESSING THE ORGANIZATION HAS IS THAT THE BOARD MEMBERS, BEING YOUNG AND COLLEGE STUDENTS, RARELY HAVE SHARES/OWNERSHIP IN COMPANIES OR ARE INVOLVED IN CONTRACTS THAT WOULD CAUSE A POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER IS REVIEWED AND APPROVED BY HUMAN RESOURCES OFFICE STAFF OF CALIFORNIA STATE UNIVERSITY, NORTHRIDGE. THIS APPROVAL IS FORWARDED TO THE PERSONNEL BOARD OF THE ASSOCIATED STUDENTS FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL MAJOR GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, INCLUDING THE ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OVERSEES THE SELECTION AND RETENTION OF THE AUDITORS, APPROVING THE COMPENSATION OF THE AUDITORS, CONFERRING WITH THE AUDITORS, AND REVIEWING AND APPROVING THE AUDIT REPORT. UNIVERSITY STUDENT UNION 18111 NORDHOFF STREET NORTHRIDGE CA 91330 237321859 ASSISTS IN ENHANCING STUDENT LIFE AND DEVELOPS COMMUNITY ON CAMPUS CA 501(C)(3) LINE 12C, III-FI N/A 0 CALIFORNIA STATE UNIVERSITY NORTHRIDGE 18111 NORDHOFF STREET NORTHRIDGE CA 91330 954358677 ACCREDITED PUBLIC UNIVERSITY PROVIDING PUBLIC EDUCATION CA 115 N/A N/A 0 THE UNIVERSITY CORPORATION 18111 NORDHOFF STREET NORTHRIDGE CA 91330 951992732 SUPPORTING ORGANIZATION FOR CSU NORTHRIDGE CA 501(C)(3) LINE 12C, III-FI N/A 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 N/A 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 N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0