2024-02-20T17:40:34-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 510140156 UNIVERSITY UNION OPERATION OF CALIFORNIA UNIVERSITY SACRAMENTO UNIV 9162786745 6000 J STREET SACRAMENTO CA 95819 WILLIAM T OLMSTED EXECUTIVE DIRECTOR 9162786745 2024-02-15 1 WILLIAM OLMSTED XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-02-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z WILLIAM T OLMSTED 6000 J STREET SACRAMENTO CA 95819 16627546 0 X WWW.CSUS.EDU/UNION/ X 1974 CA PROVIDE SERVICES TO STUDENTS, STAFF, FACULTY, AND ADMINISTRATORS OF CSUS, AND THEIR GUESTS. 10 6 0 268 324273 5058 10000 11000 10830547 15957702 94137 614272 657 31160 10935341 16614134 0 0 0 0 259600 256912 0 0 0 12443742 14196384 12703342 14453296 -1768001 2160838 24605080 27405970 1908074 2548126 22697006 24857844 X TO PROVIDE SERVICES TO THE UNIVERSITY STUDENTS, STAFF, FACULTY AND ADMINISTRATORS OF CALIFORNIA STATE UNIVERSITY, SACRAMENTO AND THEIR GUESTS WHILE ENHANCING THE PURSUIT OF THEIR EDUCATIONAL MISSION. THE UNION AND THE WELL USE THEIR FACILITIES, PROGRAMS, AND SERVICES TO SUPPORT COMMUNITY ENGAGEMENT AND THE VITAL ROLE COMMUNITY ENGAGMENT PLAYS IN TEACHING AND LEARNING AT SACRAMENTO STATE. 0 0 11190341 0 15633429 THE FACILITIES OF UNIVERSITY UNION OPERATION OF CALIFORNIA STATE UNIVERSITY, SACRAMENTO INC. (UNION WELL INC.), THE UNIVERSITY UNION AND THE WELL, ARE COMMUNITY CENTERS FOR THE UNIVERSITY. THE UNION AND THE WELL USES THEIR FACILITIES, PROGRAMS, AND SERVICES TO SUPPORT COMMUNITY ENGAGEMENT AND THE VITAL ROLE COMMUNITY ENGAGEMENT PLAYS IN TEACHING AND LEARNING AT SACRAMENTO STATE. THE UNIVERSITY UNION SERVES ALL MEMBERS, WHICH INCLUDES THE STUDENT BODY, FACULTY, ADMINISTRATION STAFF, ALUMNI AND GUESTS. THE WELL SERVICES THE ENTIRE CAMPUS COMMUNITY AND A LIMITED POPULATION OF NON-CAMPUS COMMUNITY MEMBERS VIA A MEMBERSHIP PROGRAM. THEY ARE MORE THAN JUST BUILDINGS. THEY ALSO PROVIDE SERVICES AND PROGRAMS WHICH TOGETHER REPRESENT A WELL-CONSIDERED PLAN FOR COMMUNITY LIFE AT THE UNIVERSITY. BOTH FACILITIES PROVIDE SERVICES, CONVENIENCES AND AMENITIES TO ITS MEMBERS IN THEIR DAILY LIFE ON THE CAMPUS WHILE PROVIDING AN ENVIRONMENT IN WHICH ITS MEMBERS CAN GET TO KNOW AND UNDERSTAND ONE ANOTHER THROUGH INFORMAL ASSOCIATION OUTSIDE THE CLASSROOM. THE UNIVERSITY UNION AND THE WELL ARE A VALUABLE PART OF THE EDUCATIONAL PROGRAM OF THE CAMPUS. THE UNIVERSITY UNION AND THE WELL'S INTENT IS TO INTEGRATE FREE-TIME ACTIVITIES WITH EDUCATION. THEIR PROGRAMS TRAIN STUDENTS FOR SOCIAL AND LEADERSHIP RESPONSIBILITIES BY PROVIDING OPPORTUNITIES FOR EXPERIENCE IN GROUP ACTIVITIES, DEMOCRATIC PROCEDURES, AND LEADERSHIP. THEY ALSO PROVIDE CULTURAL, SOCIAL, RECREATIONAL, AND WELLNESS PROGRAMS. THEY ENCOURAGE ACTIVITIES WHICH GIVE MAXIMUM OPPORTUNITY FOR SELF-REALIZATION AND PERSONAL GROWTH. THE UNIVERSITY UNION AND THE WELLSUPPORT THE VIEW THAT WHAT A STUDENT DOES EDUCATIONALLY IN THE HOURS OUTSIDE THE CLASSROOM IS OF MAJOR IMPORTANCE AND THAT THEY CAN ASSIST IN GIVING AN ADDITIONAL DIMENSION TO EDUCATION; VASTLY EXPANDING THE TIME AND THE MEANS THROUGH WHICH THE UNIVERISTY EDUCATES.ADDITIONALLY, THE UNIVERSITY UNION AND THE WELL PROVIDE PROGRAMMING OPPORTUNITIES THAT ENGAGE THE REGIONAL COMMUNITY, AND MOST IMPORTANTLY, STUDENTS OF ALL AGES, AND EXPOSE THEM TO THE CAMPUS WITH EVENTS SUCH AS CONCERTS, EXHIBITS, SYMPOSIUMS, LECTURES, FUN RUNS, SOBER GRAD NIGHTS, PROMS, LEADERSHIP TRAINING AND FILM SERIES. THROUGH ITS SERVICES, PROGRAMS, AND FACILITIES, THE UNIVERSITY UNION AND THE WELL INTEND TO SERVE AS A UNIFYING FORCE IN THE EDUCATIONAL LIFE AT THE UNIVERSITY AND COMMIT TO ENGAGING THE COMMUNITY BY BUILDING ENDURING PARTNERSHIPS TO STRENGTHEN AND ENRICH THE REGION AND PROMOTE A STRONG UNIVERSITY IDENTITY. 11190341 1 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 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 1 0 1 0 1 37 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 6 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X HOAN NGUYEN DIRECTOR OF FINANCE 9162787917 6000 J STREET SACRAMENTO CA 95819 JOY STEWART-JAMES PRESIDENT'S DESIGNEE / DIR. THRU 12/22 0.10 40.00 X 0 273553 82032 ED MILLS CHIEF STUD. AFFAIRS OFF. / DIRECTOR 0.10 40.00 X 0 250622 86249 JAMIE HOFFMAN FACULTY REP / DIRECTOR THRU 10/22 0.10 40.00 X 0 136787 61573 CHRISTINE FLOWERS FACULTY REP / DIRECTOR 0.10 40.00 X 0 92295 45460 DIANA LYNCH CFO DESIGNEE / DIRECTOR THRU 02/23 0.10 40.00 X 0 91090 42459 BILL HEBERT JR DEAN OF STUDENTS / DIRECTOR 0.10 40.00 X 0 76177 22999 JENNIFER HARRIS CFO DESIGNEE / DIRECTOR 0.10 40.00 X 0 13257 5102 JASMINE LOPEZ CHAIR 0.10 0.00 X X 0 0 0 MONIQUE CURAYAG VICE CHAIR 0.10 0.00 X X 0 0 0 MAANVEE MEHROTRA SECRETARY/TREASURER 0.10 0.00 X X 0 0 0 MARINA DE LA CRUZ RAMIREZ WELL AG STUDENT REP / DIRECTOR 0.10 0.00 X 0 0 0 ALEXANDRA ESTRELLA ASI APPOINTEE / DIRECTOR 0.10 0.00 X 0 0 0 SEBASTIAN RAYA STUDENT-AT-LARGE / DIRECTOR 0.10 0.00 X 0 0 0 KING SIMMONS UU AG STUDENT REP / DIR. THRU 2/23 0.10 0.00 X 0 0 0 CHRISTIAN VEL PASILLAS WELL AG STUDENT REP / DIR. THRU 1/23 0.10 0.00 X 0 0 0 WILLIAM T OLMSTED EXECUTIVE DIRECTOR 40.00 0.10 X 0 164641 66225 0 1098422 412099 0 0 1 0 CONTRACT SERVICES GROUP INC 480 CAPRICORN STREET BREA CA 92821 JANITORIAL SERVICES 1801055 1 11000 11000 STUDENT ACTIVITY FEES 611710 13020871 13020871 LEASE REVENUE 611710 1703226 1703226 PROGRAM SERVICE FEES 611710 1233605 909332 324273 15957702 626264 626264 11992 -11992 -11992 -11992 2298 1420 878 878 INSURANCE PROCEEDS 900099 30282 30282 30282 16614134 15633429 324273 645432 X 256912 256912 9031561 6568012 2463549 30578 23924 6654 46081 35537 10544 792429 792429 43313 24627 18686 24156 16734 7422 1387 622 765 360649 351868 8781 235295 923 234372 REPAIRS AND MAINTENANCE 2361933 2286789 75144 OTHER 929155 749029 180126 SMALL EQUIPMENT 339847 339847 14453296 11190341 3262955 0 256873 384920 22360998 25048366 166300 318589 1188 1207 194117 70136 4131118 2715523 1507070 1415595 118534 167157 24605080 27405970 142011 101274 141263 173662 1624800 2273190 1908074 2548126 X 22697006 24857844 22697006 24857844 24605080 27405970 2160838 0 X X 0 1 X 1 0 X 14082 8000 6500 10000 11000 49582 11775862 13660497 13691401 10715863 15633429 65477052 1511 1145 1849 2298 6803 11791455 13669642 13697901 10727712 15646727 65533437 0 367630 268326 144611 298687 1079254 367630 268326 144611 298687 1079254 64454183 479298 462941 149258 95178 626264 1812939 18743 2932 5085 26760 479298 481684 152190 95178 631349 1839699 205049 157269 11815 114684 324273 813090 30282 30282 12475802 14308595 13861906 10937574 16632631 68216508 0.94480 0.97700 0.02700 0.02300 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2022 AMOUNT: $ 30,282. 0 44596 X 0 1322242 754594 567648 2764280 1960929 803351 44596 44596 1415595 DUE TO SACRAMENTO STATE 775077 DUE TO UEI 1444283 DUE TO ASI 23660 LEASE OBLIGATIONS 30170 2273190 X 16626126 11992 11992 16614134 0 16614134 14465288 11992 11992 14453296 0 14453296 PART X, LINE 2: UNION WELL, INC. ANALYZES WHETHER THERE IS UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. UNION WELL, INC.'S PRACTICE IS TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS IN TAX EXPENSE. UNION WELL, INC. FILES EXEMPT ORGANIZATION RETURNS IN THE U.S. FEDERAL AND CALIFORNIA JURISDICTIONS. THE FEDERAL AND STATE TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY. UNION WELL, INC. HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX EXEMPT STATUS (ITS GROUP EXEMPTION) TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. UNION WELL INC. HAS DETERMINED THERE IS NO IMPACT ON THE ACCOMPANYING FINANCIAL STATEMENTS RELATED TO THIS STANDARD. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED OR RELATED INTEREST AND PENALTIES RECORDED AS OF JUNE 30, 2023 AND 2022, AND UNION WELL, INC. DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL 11,992. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL 11,992. PART III, LINE 4: THE UNION ANNUALLY DESIGNATES $5,000 FOR ART ACQUISITIONS. THE ART IS DISPLAYED THROUGHOUT THE STUDENT UNION BUILDING AND PROVIDES CULTURAL ENJOYMENT TO ITS STUDENT MEMBERS WHILE GIVING AN ADDITIONAL DIMENSION TO EDUCATION AT THE UNIVERSITY. 0 0 0 0 0 0 0 0 0 JOY STEWART-JAMES PRESIDENT'S DESIGNEE / DIR. THRU 12/ 0 273553 0 0 0 0 0 71560 0 10472 0 355585 0 0 ED MILLS CHIEF STUD. AFFAIRS OFF. / DIRECTOR 0 250622 0 0 0 0 0 75760 0 10489 0 336871 0 0 WILLIAM T OLMSTED EXECUTIVE DIRECTOR 0 164641 0 0 0 0 0 38880 0 27345 0 230866 0 0 JAMIE HOFFMAN FACULTY REP / DIRECTOR THRU 10/22 0 136787 0 0 0 0 0 32013 0 29560 0 198360 0 0 FORM 990 PART VII, SECTION A, LINE 3 WILLIAM T. OLMSTED, THE ORGANIZATION'S EXECUTIVE DIRECTOR, IS PAID (W-2 REPORTED) BY UNIVERSITY ENTERPRISES, INC. BUT IS REIMBURSED BY THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY CREATE AN EXECUTIVE COMMITTEE COMPRISED OF THE THREE (3) BOARD OFFICERS TO ACT WHEN THE BOARD IS NOT IN SESSION. SUCH AN EXECUTIVE COMMITTEE SHALL BE VESTED WITH ALL THE POWERS OF THE BOARD OF DIRECTORS, WHICH MAY BE CONFERRED UPON IT BY RESOLUTION OR BYLAWS. NO LESS THAN ONE STUDENT MUST BE A MEMBER OF THE EXECUTIVE COMMITTEE. IF AN OFFICER IS UNABLE TO PARTICIAPTE ON THE EXECUTIVE COMMITTEE FOR ANY PERIOD OF TIME DURING THEIR TERM, THE CHIEF STUDENT AFFAIRS OFFICER OR DESIGNEE SHALL SERVE IN THEIR PLACE. ANY MEETINGS SUCH AN EXECUTIVE COMMITTEE SHALL BE GOVERNED BY THE NOTIFICATON AND PUBLIC MEETING REQUIREMENTS OF THE EDUCATION CODE AND AS NOTED FOR THE FULL BOARD MEETINGS IN ARTICLE I, SECTIONS 4 THROUGH 8 OF THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE ELECTED BY A VARIETY OF ORGANIZATIONS AND INDVIDUALS INCLUDING THE PRESIDENT OF CALIFORNIA STATE UNIVERSITY, SACRAMENTO, MEMBERS OF THE STUDENT BODY OF CALIFORNIA STATE UNIVERSITY, SACRAMENTO, AND THE FACULTY SENATE AND ALUMNI ASSOCIATION OF CALIFORNIA STATE UNIVERSITY, SACRAMENTO. FORM 990, PART VI, SECTION A, LINE 7B THE EXECUTIVE DIRECTOR OF UNION WELL IS APPOINTED BY THE PRESIDENT OF SACRAMENTO STATE UPON THE RECOMMENDATION OF THE BOARD AND THE VICE PRESIDENT FOR STUDENT AFFAIRS. UPON DISSOLUTION OF THE CORPORATION, THE PRESIDENT AND CHANCELLOR OF SACRAMENTO STATE MUST APPROVE THE DISTRIBUTION OF ASSETS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM WITH INFORMATION PROVIDED BY MANAGEMENT AND IS PRESENTED AT THE GOVERNING BOARD MEETING BEFORE IT IS FILED. ANY QUESTIONS FROM BOARD MEMBERS ARE ADDRESSED AT THAT TIME. THE MEMBERS APPROVED THE FORM 990 AS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 12C UNION WELL INC'S BOARD MEMBERS AND DIRECTORS ARE REQUIRED TO SIGN AN ANNUAL FORM STATING THEY HAVE READ THE CONFLICT OF INTEREST POLICY. THEY ALSO RECEIVE ANNUAL TRAINING ON THE UNION WELL INC'S CONFLICT OF INTEREST POLICY. IF A CONFLICT OF INTEREST COMES UP, IT IS DISCUSSED DURING THE BOARD OF DIRECTORS (BOD) MEETINGS AND RECORDED IN THE MEETING MINUTES. BOARD MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHOULD NOT PARTICIPATE IN DISCUSSIONS OR VOTE ON MATTERS AFFECTING TRANSACTIONS BETWEEN THE CORPORATION AND ANOTHER GROUP. STAFF MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT SHOULD NOT BE SUBSTANTIVELY INVOLVED IN DECISION-MAKING AFFECTING SUCH TRANSACTIONS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 6,568,012. MANAGEMENT AND GENERAL EXPENSES 2,463,549. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,031,561. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. CALIFORNIA STATE UNIVERSITY SACRAMENTO 6000 J STREET SACRAMENTO CA 95819 680365325 UNIVERSITY CA N/A 0 ASSOCIATED STUDENTS OF CSU SACRAMENTO 6000 J STREET SACRAMENTO CA 95819 941347023 AUXILIARY ORGANIZATION CA 501(C)(3) LINE 10 N/A 0 UNIVERSITY ENTERPRISES INC 6000 J STREET SACRAMENTO CA 95819 941337638 AUXILIARY ORGANIZATION CA 501(C)(3) LINE 12C, III-FI CSU SACRAMENTO 0 UNIVERSITY FOUNDATION AT SACRAMENTO STATE 6000 J STREET SACRAMENTO CA 95819 943001359 AUXILIARY ORGANIZATION CA 501(C)(3) LINE 7 CSU SACRAMENTO 0 0 0 1 1 1 0 0 0 0 1 0 0 1 0 1 1 1 0 0 CALIFORNIA STATE UNIVERSITY SACRAMENTO D 135407 EOY ACCOUNTS RECEIVABLE DUE CSUS CALIFORNIA STATE UNIVERSITY SACRAMENTO E 775077 EOY ACCOUNTS PAYABLE DUE TO CSUS PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: CALIFORNIA STATE UNIVERSITY, SACRAMENTO EIN: 68-0365325 6000 J STREET SACRAMENTO, CA 95819 PRIMARY ACTIVITY: UNIVERSITY DIRECT CONTROLLING ENTITY: N/A NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: ASSOCIATED STUDENTS OF CSU, SACRAMENTO EIN: 94-1347023 6000 J STREET SACRAMENTO, CA 95819 PRIMARY ACTIVITY: AUXILIARY ORGANIZATION OF THE UNIVERSITY CAMPUS DIRECT CONTROLLING ENTITY: N/A NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: UNIVERSITY ENTERPRISES, INC. EIN: 94-1337638 6000 J STREET SACRAMENTO, CA 95819 PRIMARY ACTIVITY: AUXILIARY ORGANIZATION OF THE UNIVERSITY CAMPUS DIRECT CONTROLLING ENTITY: CSU, SACRAMENTO NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: UNIVERSITY FOUNDATION AT SACRAMENTO STATE EIN: 94-3001359 6000 J STREET SACRAMENTO, CA 95819 PRIMARY ACTIVITY: AUXILIARY ORGANIZATION OF THE UNIVERSITY CAMPUS DIRECT CONTROLLING ENTITY: CSU, SACRAMENTO