2023-11-13T12:13:51-06:00 2023-06-30 910189318 MOSS ADAMS LLP 805 SW BROADWAY STE 1400 PORTLAND OR 97205 990 2022-07-01 941627074 HUMBOLDT STATE UNIVERSITY CENTER BOARD OF DIRECTORS HUMB 7078265985 1 HARPST STREET ARCATA CA 95521 WENDY SOTOMAYOR EXECUTIVE DIRECTOR 7078265985 2023-11-09 1 WENDY SOTOMAYOR XXX-XX-XXXX 0 WENDY CAMPOS P00448102 5032421447 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z HUMBOLDT STATE UNIVERSITY CENTER WENDY SOTOMAYOR 1 HARPST STREET ARCATA CA 95521 574527 0 X UC.HUMBOLDT.EDU/ X 1970 CA TO ADVANCE THE ACTIVITIES ESSENTIAL AND INTEGRAL TO THE EDUCATIONAL PURPOSE OF THE CAL POLY HUMBOLDT UNIVERSITY, THE CENTER SUPPORTS STUDENT UNION PROGRAMS, WHICH INCLUDES THE PAYMENT OF ONGOING PERSONNEL COSTS IN SUPPORT OF STUDENT UNION PROGRAMS AND POSTEMPLOYMENT BENEFIT OBLIGATIONS FOR THOSE EMPLOYEES. 6 4 0 2 0 0 0 0 28085 508 684776 267982 984859 306037 1697720 574527 0 10000 0 0 1316 1292 0 0 0 161513 163287 162829 174579 1534891 399948 11223345 8996856 4712533 1931649 6510812 7065207 X TO ADVANCE THE ACTIVITIES ESSENTIAL AND INTEGRAL TO THE EDUCATIONAL PURPOSE OF THE CAL POLY HUMBOLDT UNIVERSITY, THE CENTER SUPPORTS STUDENT UNION PROGRAMS, WHICH INCLUDES THE PAYMENT OF ONGOING PERSONNEL COSTS IN SUPPORT OF STUDENT UNION PROGRAMS AND POSTEMPLOYMENT BENEFIT OBLIGATIONS FOR THOSE EMPLOYEES. 0 0 10000 10000 508 GENERAL OPERATIONS AND BUSINESS SERVICES. 10000 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X WENDY SOTOMAYOR 7078265985 1 HARPST STREET ARCATA CA 95521 AMBER BLAKESLEE INTERIM CONTROLLER 1.00 39.00 X X 0 176803 92853 MICHAEL DUNN RHA PRESIDENT EX-OFFICIO 1.00 X 0 0 0 JULIE FLORES VICE CHAIR, STUDENT REPRESENTATIVE 1.00 X X 0 0 0 KINTAY JOHNSON COMMUNITY REPRESENTATIVE 1.00 X 0 0 0 TASHANAE BURNS-YOUNG BOARD CHAIR, STUDENT REPRESENTATIVE 1.00 4.00 X X 0 0 0 MARK RIZZADI FACULTY REPRESENTATIVE 1.00 39.00 X 0 110032 71365 SARAH LONG INTERIM CONTROLLER SECRETARY/TREASURER THRU 03/2023 1.00 39.00 X X 0 85323 63194 WENDY SOTOMAYOR EXECUTIVE DIRECTOR 2.00 38.00 X 0 151305 77372 0 523463 304784 0 0 1 0 0 OTHER REVENUE 611710 508 508 508 267982 267982 EMPLOYEE BENEFITS ACCR 900099 306037 306037 306037 574527 306545 0 267982 10000 10000 1292 1292 43714 43714 114058 114058 OTHER EXPENSES 3816 3816 BANK SERVICE CHARGES 1699 1699 174579 10000 164579 0 381376 29860 471091 479262 424250 400211 6187528 6284631 3759100 1802892 11223345 8996856 346503 55919 4366030 1875730 4712533 1931649 X 6510812 7065207 6510812 7065207 11223345 8996856 399948 154447 0 X 0 1 X 1 0 X X 1 CAL POLY HUMBOLDT UNIVERSITY 946001347 6 1 10000 0 1 10000 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: THE ORGANIZATION PROVIDES SUPPORT TO CAL POLY HUMBOLDT BY PROVIDING FINANCIAL SUPPORT FOR STUDENT PROGRAMMING. 0 DEFERRED OUTFLOWS - POST-RETIREMENT CONTRIBUTIONS 4222441 DEFERRED OUTFLOWS - PENSION-RELATED CONTRIBUTIONS 917613 NET PENSION ASSET -3337162 1802892 DEFERRED INFLOWS - PENSION-RELATED 1842101 OTHER LIABILITIES 33629 1875730 X 422937 154447 154447 268490 306037 306037 574527 -131458 -306037 -306037 174579 0 174579 PART X, LINE 2: UNIVERSITY CENTER QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). UNIVERSITY CENTER HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE TAX POSITION WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE UNIVERSITY CENTER'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. UNIVERSITY CENTER FILES INFORMATIONAL TAX RETURNS IN THE U.S. FEDERAL JURISDICTIONS AND THE STATE OF CALIFORNIA. PART XI, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE BENEFIT ACCRUAL ADJUSTMENT 306,037. PART XII, LINE 2D - OTHER ADJUSTMENTS: EMPLOYEE BENEFIT ACCRUAL ADJUSTMENT -306,037. 1 CAL POLY HUMBOLDT 1 HARPST STREET ARCATA CA 95521 946001347 STATE OF CALIFORNIA 10000 0 GENERAL OPERATING SUPPORT 1 0 0 0 0 0 0 0 0 0 AMBER BLAKESLEE INTERIM CONTROLLER 0 176803 0 0 0 0 0 66722 0 26131 0 269656 0 0 WENDY SOTOMAYOR EXECUTIVE DIRECTOR 0 151305 0 0 0 0 0 55572 0 21800 0 228677 0 0 MARK RIZZADI FACULTY REPRESENTATIVE 0 110032 0 0 0 0 0 45230 0 26135 0 181397 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS ON APRIL 25,2023. THESE CHANGES INCLUDE REPLACING "HUMBOLDT STATE UNIVERSITY" WITH "CAL POLY HUMBOLDT" THROUGHOUT THE DOCUMENT, INDICATING A NOTABLE SHIFT IN THE INSTITUTION'S NAME AND IDENTITY. THE ORGANIZATION'S PURPOSE STATEMENT IN ARTICLE I WAS REVISED TO EMPHASIZE ITS ROLE IN CONTRIBUTING TO THE SOCIAL, CULTURAL, RECREATIONAL, AND EDUCATIONAL DEVELOPMENT OF STUDENTS, FACULTY, STAFF, ALUMNI, AND THE COMMUNITY THROUGH THE SUPPORT OF PROGRAMS AND SERVICES PROVIDED AT CAL POLY HUMBOLDT. IN ARTICLE II, THE ORGANIZATION ALTERED THE CONCEPT OF MEMBERSHIP BY REMOVING MEMBERS OTHER THAN THE BOARD OF DIRECTORS AND ADJUSTING THE TERMS OF OFFICE FOR FACULTY/COMMUNITY MEMBERS. SECTION 4 CLARIFIES THAT THE BOARD OF DIRECTORS WILL SERVE WITHOUT COMPENSATION. ARTICLE III SAW CHANGES IN THE ELECTION PROCESS FOR OFFICERS, AND ARTICLE V EXPERIENCED CHANGES IN MEETING FREQUENCY, SCHEDULING FLEXIBILITY, AND THE PROCESS FOR SPECIAL MEETINGS. THESE CHANGES INDICATE A SHIFT TOWARDS A MORE ADAPTABLE APPROACH TO GOVERNANCE AND MEETINGS. THE DEFINITION OF THE FISCAL YEAR (JULY 1 THROUGH JUNE 30) IN ARTICLE VI AND THE REMOVAL OF CONSIDERATION FOR ADJUSTMENTS IN MANDATORY UNIVERSITY CENTER STUDENT BODY FEES. IN ARTICLE VIII, THE COMPOSITION OF THE AUDIT COMMITTEE WAS MODIFIED, IMPACTING THE ORGANIZATION'S INTERNAL STRUCTURE AND COMMITTEES. LASTLY, ARTICLE X REVISED THE PROCESS FOR AMENDING THE BYLAWS, MAKING IT MORE FLEXIBLE AND ALLOWING FOR AMENDMENTS AT ANY REGULAR MEETING PROVIDED THEY HAVE BEEN SUBMITTED IN WRITING IN ADVANCE. FORM 990, PART VI, SECTION A, LINE 7A STUDENT BOARD POSITIONS ARE DETERMINED THROUGH STUDENT BODY ELECTIONS. FORM 990, PART VI, SECTION B, LINE 11B A UNIVERSITY ACCOUNTANT COMPLETES THE FASTFORM DATA REQUESTS. THE EXECUTIVE DIRECTOR AND BOARD SECRETARY/TREASURER REVIEWS THE DRAFT 990 RETURN. A FINAL DRAFT IS PRINTED AND MADE AVAILABLE TO EACH MEMBER OF THE GOVERNING BOARD PRIOR TO THE FINAL FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C UNIVERSITY CENTER REQUIRES THAT BOARD MEMBERS AND EMPLOYEES REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM WHICH AFFIRMS SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY. 2. HAS READ AND UNDERSTANDS THE CONFLICT OF INTEREST POLICY. 3. HAS DISCLOSED ANY FINANCIAL INTERESTS THEY HAVE IN A CONTRACT OR TRANSACTION ENTERED INTO BY UNIVERSITY CENTER, THE BOARD OR COMMITTEE. 4. WILL DISCLOSE ANY FUTURE FINANCIAL INTERESTS IN A CONTRACT OR TRANSACTION ENTERED INTO BY UNIVERSITY CENTER, THE BOARD OR COMMITTEE. 5. HAS AGREED TO COMPLY WITH THE POLICY. 6. UNDERSTANDS UC IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. UNIVERSITY CENTER BOARD MEMBERS WILL BE REQUIRED TO SIGN THE CONFLICT OF INTEREST DISCLOSURE FORM AT THE TIME OF ELECTION TO THE BOARD OF DIRECTORS, ANNUALLY THEREAFTER, AND WITHIN 30 DAYS OF DISCOVERING OR ACQUIRING A NEW POTENTIAL ONFLICT OF INTEREST AS DEFINED BY THIS POLICY. BOARD MEMBER CONFLICT OF INTEREST DISCLOSURE FORMS SHALL BE GIVEN TO THE UC EXECUTIVE DIRECTOR WHO WILL SIGN OFF ON FORMS WHERE NO CONFLICT IS NOTED. IF A CONFLICT IS NOTED, THE UC EXECUTIVE COMMITTEE WILL REVIEW TO DETERMINE IF A CONFLICT OF INTEREST EXISTS. IF THE REVIEW REASONABLY DETERMINES THAT A CONFLICT OF INTEREST EXISTS OR THE POTENTIAL FOR ONE COULD OCCUR, THE UC EXECUTIVE COMMITTEE WILL MAKE RECOMMENDATIONS AS TO HOW TO MANAGE, REDUCE OR ELIMINATE THE POTENTIAL OR ACTUAL CONFLICT(S) OF INTEREST. BOARD MEMBERS MUST MAINTAIN AN ONGOING REVIEW OF THEIR SITUATIONS TO ENSURE THAT CHANGED CIRCUMSTANCES DO NOT CREATE VIOLATIONS OF THIS POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY CENTER'S BYLAWS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED ON THE UNIVERSITY CENTER WEBSITE. CALIFORNIA STATE POLYTECHNIC UNIVERSITY HUMBOLDT 1 HARPST STREET ARCATA CA 95521 946001347 EDUCATION CA N/A 0 CAL POLY HUMBOLDT SPONSORED PROGRAMS FOUNDATION 1 HARPST STREET ARCATA CA 95521 946050071 GRANT ADMINISTRATION CA 501(C)(3) LINE 5 CAL POLY HUMBOLDT 0 CAL POLY HUMBOLDT FOUNDATION 1 HARPST STREET ARCATA CA 95521 946077724 CAL POLY HUMBOLDT MISSION ADVANCEMENT CA 501(C)(3) LINE 10 CAL POLY HUMBOLDT 0 ASSOCIATED STUDENTS OF CAL POLY HUMBOLDT 1 HARPST STREET ARCATA CA 95521 941201195 STUDENT SERVICES CA 501(C)(3) LINE 12C, III-FI CAL POLY HUMBOLDT 0 CAL POLY HUMBOLDT REAL ESTATE HOLDINGS 1 HARPST STREET ARCATA CA 95521 812593561 ACCEPT, HOLD AND MANAGE CERTAIN REAL PROPERTY CA 501(C)(3) LINE 12A, I CAL POLY HUMBOLDT FOUNDATION 0 0 1 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 0 0