2024-05-06T18:28:49-07:00 2023-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2022-07-01 941156305 Associated Students of San Jose State University ASSO 4089246210 One Washington Square San Jose CA 95192 Vicki Allen Executive Director 2024-05-06 true Vicki Allen 999009999 true Rolland Vasin P00644882 8182223500 0 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Vicki Allen ExecutiveDirector 9626283 false X www.sjsu.edu/AS X 1980 CA Associated Students' mission is to support and represent SJSU students by continuing the legacy of student advocacy and leadership. See Schedule O for further details. 13 13 182 300 0 1803905 2075354 7380168 7490450 80140 35883 1824 24596 9266037 9626283 71000 218315 0 4215300 5125190 0 0 4304705 4664389 8591005 10007894 675032 -381611 15731962 16491718 1985124 3126491 13746838 13365227 X Associated Students' mission is to support and represent SJSU students by continuing the legacy of student advocacy and leadership. See Schedule O for further details. false false 5790258 91500 7485331 Develop and provide programs and services that respond to and enhance SJSU student success while providing superior co-curricular experiences, including: support for basic needs like housing insecurity, scholarships, Community Garden Fellowships, special events on diversity and inclusion, and transportation and mobility. The Association works with Student Life Departments to support recognized student organizations and deliver campus wide programs to the student body. 2401424 633632 Provide innovative early childhood education and care to children of SJSU students, faculty and staff through operation of the Child Development Center (CDC). The CDC also facilitates a subsidy program for qualified low income student parents. The CDC is accredited by the National Association for the Education of Young Children and earned a Platinum rating from the California Department of Education for its programs. The CDC currently serves 81 children from 4 months to 6 years old, and is open 246 days per year. 8191682 true true false false false false false false false true true false false true true true true true false false false false false false false false false true true true false false false false false false false false true false false false false true true false false false true 87 0 true 182 true false false false false false false false 0 false false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true true false CA X X X James Westbrook 4089246210 One Washington Square San Jose CA 951920128 James Westbrook Interim Ex. Dir 40.00 0.00 X 138575 0 36166 Kingson Leung InterimSeniorAsst. 40.00 0.00 113369 0 17347 Tiffany Rodriguez Transportation Sol 40.00 0.00 100923 0 16716 Carole Dowell Former Ex. Dir. 40.00 0.00 90334 0 20075 Nina Chuang President 12.00 0.00 X X 15240 0 0 Ikaika Rapanot Vice President 12.00 0.00 X X 12150 0 0 Antonio Maldonado Controller 12.00 0.00 X X 12150 0 0 Luis Aquinio Director 12.00 0.00 X 4350 0 0 Michael J Chadwick Director 12.00 0.00 X 4350 0 0 Dillon Gadoury Director 12.00 0.00 X 4350 0 0 Magnus Herrlin Director 12.00 0.00 X 4350 0 0 Dhyeykumar Kikalwala Director 12.00 0.00 X 4350 0 0 Ariana Lacson Director 12.00 0.00 X 4350 0 0 Safiullah Saif Director 12.00 0.00 X 4350 0 0 Rushabh Sheta Director 12.00 0.00 X 4350 0 0 Dominic Treseler Director 12.00 0.00 X 4350 0 0 Dhruv Varshney Director 12.00 0.00 X 0 0 0 521891 90304 3 true true false 0 1016420 852451 206483 25583 2075354 Copy Center / Print Shop 900099 338803 338803 Misc. Fees 900099 49104 49104 Parent Fees 624410 633632 633632 Student Fees 611710 6468911 6468911 7490450 35883 35883 0 0 0 0 0 0 0 Other Revenue 900099 24596 24596 24596 9626283 7515046 35883 91500 91500 126815 126815 0 0 254292 254292 0 3582706 3070504 512202 128985 106415 22570 932068 484583 447485 227139 180670 46469 0 8679 2758 5921 88830 5177 83653 0 0 0 656353 420455 235898 97989 97137 852 374547 334328 40219 0 0 376205 343370 32835 144908 136119 8789 0 49324 40102 9222 3303 3303 0 264196 222320 41876 90139 17152 72987 Smart Pass-VTA 1214980 1214980 Student Club Expenditures 1058326 1058326 Affordable Textbook Program 118731 118731 Student Organization Funding 116480 116480 1399 457 942 10007894 8191682 1816212 0 2110534 2605294 8581733 6233073 0 1977326 3755414 0 0 0 83383 76428 25449 86117 8791024 6915489 1698015 1875535 258556 260148 0 0 0 996966 1599709 15731962 16491718 513963 714571 320583 307146 1150578 2104774 1985124 3126491 X 13746838 13365227 13746838 13365227 15731962 16491718 -381611 X false true X true false X 886978 1058430 2260147 1803905 1033351 7042811 0 0 886978 1058430 2260147 1803905 1033351 7042811 0 7042811 0 0 8044 1824 24596 34464 7077275 0.99510 0.92940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 644343 644343 2723517 2079174 644343 2871947 148430 2723517 3020377 148430 2871947 3168807 148430 3020377 1.00000 false true true 500000 500000 2939391 2699120 240271 3269875 2741118 528757 1914489 1421160 493329 167269 54091 113178 1875535 Deferred Outflows 1599709 1599709 Deferred Inflows of Resources 622862 Lease Liability 111747 OPEB Liability 1370165 2104774 X 9626283 9626283 9626283 10007894 10007894 10007894 Part IV, Line 2b: Explanation of escrow account liability Part IV, line 2b:The Associated Students administers cash balances on behalf of certainstudent campus organizations. Part V, Line 4: Intended uses of the endowment fund. Part V, line 4:To provide funds for the organizations Other Post-employment Benefitsshould costs not be covered by annual operating cash flows. Part X : FIN48 Footnote Associated Students is exempt from federal income taxes under Section501(c)(3) of the Internal Revenue Code and California income taxes underSection 23701(d) of the California Revenue and Taxation Code (the Code).The Internal Revenue Service (IRS) classified the organization as one that is not a private foundation within the meaning of Section 509(a) of the Code because it is an organization described in Section(s) 509(a)(1) and 170(b)(1)(A)(vi). Associated Students has evaluated its tax positions and the certainty as to whether those tax positions 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 Associated Students' 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 will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The Associated Students' Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2022, 2021 and 2020, are subject to examination by the IRS, generally for three years after they were filed. true San Jose State University One Washington Sqaure San Jose CA 95192 770414438 GOV 91500 0 Book Provides scholarships for students 1 0 Stipends for Board Members 24 126815 Book Grantmaker's Description of How Grants are Used Part I, Line 2:The Association remits funds to San Jose State University. The Univeristy has the authority over the use of the funds. X X false false false false false false false false false Carole Dowell Former Ex. Dir. 90334 4637 15438 110409 James Westbrook Interim Ex. Dir 135075 3500 9700 26466 174741 X 1 25583 FMV false false false Form 990, Part VI, Section A, Line 6 Students at San Jose State University are members of the Association. Form 990, Part VI, Section A, Line 7a The Association has student members who vote for the members of the governing body. Form 990, Part VI, Section A, Line 7b The President of San Jose State University has ultimate authority over the Association. Form 990, Part VI, Section B, Line 11b The return preparer emails a copy of the final version of the Form 990 to the Association's Associate Director for Finance and Business Services before it is filed. The Associate Director then gives a copy of the return to the Board and the Executive Director, who review the tax return before filing. The Executive Director signs the authorization form and mails the form to the preparer to file the return electronically. For the 2022 Form 990, the Associate Director is filling in as the Interim Executive Director, thus the review will be conducted by the Board and Interim Executive Director only. Form 990, Part VI, Section B, Line 12c The Executive Director's office assures that all disclosure forms (and mitigation plans, if applicable) have been received from all Board members by June 30 of each year. Directors also acknowledge receipt and understanding of the COI policy in conjunction with providing annual disclosures. Directors have a continuing duty to make additional disclosures throughout the year if warranted.Employee code of ethical conduct policy - the human resources office forwards the code, which includes a section on conflicts of interest, to each new employee when hired, and assures that each employee responds that they have read it and are in compliance. Disclosures (and mitigation plans, if applicable) are reviewed by the Executive Director. Employees have a continuing duty to make additional disclosures throughout the year if warranted. Form 990, Part VI, Section B, Line 15a The Board maintains a performance evaluation process for the Executive Director (ED). The Board's Personnel Committee, comprised of independent Directors and SJSU delegates, reviews the ED's performance with input from other Board members, and recommends the ED's compensation to the board. The Committee obtains and reviews market survey data from several independent organizations containing data for comparable positions at comparable organizations. The Committee provides the performance review and comparable salary information to the Board and recommends the ED's compensation. Based upon the performance review and comparable salary information, the independent members of the Board determine that the compensation is fair, just and reasonable and then approves the ED's total compensation. Thisprocess was undertaken in 2023 when the most recent ED was selected. Form 990, Part VI, Section C, Line 19 The Association publishes its financial statements, governing documents, and conflict of interest policy on its website. The tax return is also available to the public upon request. Form 990, Part I, Line 1 Description of Organization's Mission: Associated Students' mission is to support and represent SJSU students by continuing the legacy of student advocacy and leadership; to enhance the SJSU students' education through high quality programs and services; and the prepare students as they move towards a thoughtful and purposeful life after graduation. San Jose State University One Washington Square San Jose CA 95192 770414038 Education Institute CA N/A false The Tower Foundation of San Jose State U One Washington Square San Jose CA 95192 830403915 Financial Assistance CA 501(c)(3) Line 7 San Jose State University true San Jose State University Research One Washington Square San Jose CA 95192 946017638 Financial Assistance CA 501(c)(3) Line 2 San Jose State University true Spartans Shops Inc SJSU One Washington Square San Jose CA 95192 941392424 Aux. Services CA 501(c)(3) Line 12a, I San Jose State University true Student Union of San Jose University One Washington Square San Jose CA 95192 982830732 Aux. Services CA 501(c)(3) Line 12c, III-FI San Jose State University true false true true false false false false false false false false false false false false false false false false The Tower Foundation of San Jose State U c 327879 Cash San Jose State University Research b 10200 Cash San Jose State University Research c 312213 Cash