2025-10-30T16:49:36-05:00 2025-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2024-07-01 951810426 ASSOCIATED STUDENTS INC CALIFORNIA STATE UNIVERSITY LONG BEACH ASSO 5629854994 1212 BELLFLOWER BOULEVARD 313W LONG BEACH CA 90815 MILES NEVIN EDD EXECUTIVE DIRECTOR 5629854994 2025-10-29 1 1 DEBRA D SMITH CPA P00646873 7604318440 2025-10-30 2024 2025-03-06 01:10:19Z MILES NEVIN EDD 1212 BELLFLOWER BOULEVARD 313W LONG BEACH CA 90815 27607829 0 X HTTP://WWW.CSULB.EDU/DIVISIONS/STUDENTS/ASI/ X 1956 CA IMPROVE THE QUALITY OF CAMPUS LIFE FOR STUDENTS WHILE ENHANCING THEIR EDUCATIONAL EXPERIENCE. 24 24 806 613 613638 0 0 0 21276529 22642206 835795 1056755 991211 984410 23103535 24683371 707903 1651274 0 0 11806306 12853684 0 0 0 8078441 7232166 20592650 21737124 2510885 2946247 29301016 32975795 14381460 14813504 14919556 18162291 X COMMITTED TO THE PRINCIPLE OF STUDENT SELF-DETERMINATION IN THE SHARED GOVERNANCE OF THE UNIVERSITY, THE ASSOCIATED STUDENTS OF CSULB SEEKS TO FACILITATE THE ACHIEVEMENT OF STUDENTS' EDUCATIONAL OBJECTIVES AND LIFE GOALS THROUGH PROGRAMS, SERVICES, AND FACILITIES THAT ADVOCATE STUDENT NEEDS AND INTERESTS, COMPEL STUDENT REPRESENTATION IN CAMPUS DECISION MAKING AND PROVIDE STUDENTS WITH RESOURCES THAT THEY IDENTIFY AS NECESSARY FOR THEIR INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT. 0 0 12541550 20002261 THE UNIVERSITY STUDENT UNION (USU) AT CALIFORNIA STATE UNIVERSITY, LONG BEACH IS OWNED AND OPERATED BY THE ASSOCIATED STUDENTS, INC. IT IS OFTEN REFERRED TO AS THE HEART OF THE CAMPUS. IT IS A PLACE WHERE THE STUDENTS, STAFF, FACULTY, ALUMNI AND COMMUNITY CAN RELAX, GRAB A BITE TO EAT, BOWL, MEET, WATCH A MOVIE, ETC. THE USU PROVIDES DIVERSE PROGRAMS, CREATES LEARNING EXPERIENCES AND FOSTERS PERSONAL AND PROFESSIONAL GROWTH FOR THE STUDENTS THROUGH ON SITE LEARNING. INTERNSHIPS AND VOLUNTEER OPPORTUNITIES ARE PROVIDED IN THE AREAS OF PROGRAMMING, MARKETING AND GRAPHICS. THE USU OFFERS MEMBERS OF THE CAMPUS COMMUNITY PRODUCTS AND SERVICES FOR THEIR CONVENIENCE AND BENEFIT. THESE SERVICES INCLUDE CONFERENCE ASSISTANCE, FOOD SERVICE, SNACKS, AND RECREATION ACTIVITIES. 2013009 1360165 THE ISABEL PATTERSON CHILD DEVELOPMENT CENTER (CDC) PROVIDES A VALUABLE SERVICE TO STUDENTS WHO ARE ALSO PARENTS. IT OFFERS AFFORDABLE CHILD CARE ON THE CAMPUS OF CALIFORNIA STATE UNIVERSITY, LONG BEACH. THE CDC, A DIVISION OF ASI, OFFERS FINANCIAL ASSISTANCE FOR QUALIFYING STUDENTS AND WE BOAST A LOW TEACHER/CHILD RATIO. OUR STAFF IS MADE UP OF HIGHLY TRAINED AND QUALIFIED TEACHERS WHO DELIVER QUALITY EARLY CARE AND EDUCATIONAL PROGRAMS FOR 188 CHILDREN EACH SEMESTER. CHILD CARE IS FOR CHILDREN FROM 6 MONTHS THROUGH 2ND GRADE. SINCE 1975, THE CDC HAS SERVED AS A RESOURCE FOR THE UNIVERSITY'S ACADEMIC PROGRAMS, FOR THE COMMUNITY, AND FOR OTHER INSTITUTIONS OF POSTSECONDARY EDUCATION. WE ARE LICENSED BY THE DEPARTMENT OF SOCIAL SERVICES AND NATIONALLY ACCREDITED. 1684923 666142 THE STUDENT RECREATION AND WELLNESS CENTER (SRWC) IS A 126,500 SQUARE FOOT, TWO STORY, STATE OF THE ART RECREATION FACILITY. THE FACILITY IS THE HUB FOR RECREATIONAL ACTIVITIES, PROGRAMS, AND OPPORTUNITIES FOR INTRAMURAL SPORTS, FITNESS, AND WELLNESS SERVICES. THE SRWC IS MANAGED BY THE ASSOCIATED STUDENTS. RECREATION IS OPEN TO ALL CSULB STUDENTS, ASSOCIATES, AND AFFILIATES. THE FACILITY CONTAINS A THREE-COUNT GYM, A MULTI ACTIVITY COURT GYM, INDOOR JOGGING TRACK, WEIGHT AND CARDIO EQUIPMENT, RACQUETBALL COURTS, GROUP EXERCISE ROOMS, ROCK CLIMBING WALL, SWIMMING POOL AND SPA. THE SRWC IS LEED CERTIFIED. 1651274 1651274 0 STUDENT SUPPORT SERVICES INCLUDE THE ASI GENERAL SCHOLARSHIP FUND, STUDENT TRAVEL FUND, THE EOP BOOK GRANTS PROGRAM, STUDY ABROAD SCHOLARSHIPS, AND THE STUDENT RESEARCH FUND. ASI ALSO SUPPORTS THE ATHLETIC PROGRAMS OF THE UNIVERSITY AND PROVIDES SCHOLARSHIPS TO STUDENT ATHLETES. 1651274 1651274 0 17890756 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 806 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X IDRIS AYDIN 5629855093 1212 BELLFLOWER BOULEVARD STE 229 LONG BEACH CA 90815 X SHELTON KING JR EXECUTIVE VICE PRESIDENT 20.00 X X 0 0 0 KIM NGUYEN VICE PRESIDENT OF FINANCE 20.00 X X 0 0 0 SONNY CIAMPA PRESIDENT 20.00 X X 0 0 0 ITZEL HUERTA SENATOR 7.00 X 0 0 0 NARITH CHAN SENATOR 7.00 X 0 0 0 ISABELLA PALACIO SENATOR 7.00 X 0 0 0 SYDNIE SABBARESE SENATOR 7.00 X 0 0 0 ANGELO CERVANA SENATOR 7.00 X 0 0 0 ALEXANDRA GARIBAY-MURILLO SENATOR 7.00 X 0 0 0 JAMES MACPHERSON SENATOR 7.00 X 0 0 0 NGAN NGUYEN SENATOR 7.00 X 0 0 0 ALEJANDRO ROJAS-IBAEZ SENATOR 7.00 X 0 0 0 AMBER CHENG SENATOR 7.00 X 0 0 0 MAX RODRIGUEZ SENATOR 7.00 X 0 0 0 JEFF JARVIS FACULTY REPRESENTATIVE 3.00 X 0 0 0 MATT CABRERA CSULB PRESIDENT'S DESIGNEE 3.00 X 0 0 0 KYRA LI SENATOR 7.00 X 0 0 0 ZACH FOWLER SENATOR 7.00 X 0 0 0 ESTEBAN ZEFERINO CHARCO SENATOR 7.00 X 0 0 0 FAHIM SHAIKH SENATOR 7.00 X 0 0 0 HORTENCIA CHAVEZ TORRES SENATOR 7.00 X 0 0 0 CHRIS CHAVEZ ALUMNI REPRESENTATIVE 3.00 X 0 0 0 ANNA KANG SENATOR 7.00 X 0 0 0 ROMI MATHEWS SENATOR 7.00 X 0 0 0 ROSA HERNANDEZ CHIEF HUMAN RESOURCES OFFICER 20.00 X 90798 0 0 SYLVANA CICERO CHIEF OPERATING OFFICER 40.00 X 206993 0 30062 ANDREW KERR CHIEF FINANCIAL OFFICER 20.00 X 47574 0 3528 MILES NEVIN EXECUTIVE DIRECTOR 20.00 X 262498 0 24289 IDRIS AYDIN DIRECTOR OF FINANCE 40.00 X 116685 0 31661 JORDAN ERES CHIEF OF STAFF 20.00 X 104363 0 16345 ALEC COLCHICO DIRECTOR - CHILD DEVELOPMENT CENTER 40.00 X 108992 0 25695 JOHN JOST FACILITY MAINTENANCE, SUPERVISOR. 40.00 X 120558 0 33114 MAUREEN MACRAE ASSOCIATE DIRECTOR, ASI RECREATION PROGRAMS 40.00 X 122568 0 38479 ARNECIA BYRANT DIRECTOR - FACILITIES, OPERATIONS & SUSTAINABILITY 40.00 X 161152 0 22202 IRAIDA VENEGAS DIRECTOR COMMERCIAL BUSINESS/SERVICE OPERATIONS 40.00 X 112407 0 12879 1454588 0 238254 12 0 1 0 CONTRACT SERVICES GROUP INC PO BOX 8815 BREA CA 92822 JANITORIAL 1115280 WME ENTERTAINMENT LLC 9601 WILSHIRE BLVD BEVERLY HILLS CA 90210 ENTERTAINMENT 170000 PROCAPE COMMERCIAL LANDSCAPING 1446 E HILL ST SIGNAK HILL CA 90755 COMMERCIAL LANDSCAPING 116435 3 STUDENT FEES 813410 18916902 18916902 CHILD DEVELOPMENT CENTER 813410 1767595 1360165 407430 AUXILIARY ENTERPRISES 813410 1442373 1442373 RECREATION AND WELLNESS CENTER ME 813140 515336 309128 206208 22642206 1037098 1037098 724831 0 724831 724831 724831 2848459 2780473 48329 67986 -48329 19657 19657 355235 95656 259579 259579 24683371 22028568 613638 2041165 X 300000 300000 1351274 1351274 871918 871918 9317282 8479808 837474 515843 431981 83862 1433244 1200236 233008 715397 599092 116305 3769 3019 750 45900 45900 34519 34519 2659519 1722271 937248 153343 153197 146 885926 875425 10501 120703 56702 64001 565715 509145 56570 409141 198700 210441 SUPPLIES 1086407 887598 198809 REPAIRS & MAINTENANCE 873769 826733 47036 0 DUES AND SUBSCRIPTIONS 160761 84332 76429 0 CAMPUS EVENTS 108494 108494 0 0 124200 102749 21451 21737124 17890756 3846368 0 535998 406728 17694185 20557135 283390 430597 4562 3317 35461 202973 11284312 7092161 6616768 4192151 4092940 4060750 37712 104536 0 3017608 29301016 32975795 1428220 2123195 37700 7800 1714337 1720371 11201203 10962138 14381460 14813504 X 14919556 18162291 14919556 18162291 29301016 32975795 2946247 296488 0 X 0 1 X 1 0 X 8000 6954 14954 15924496 16631082 18573509 21276529 22028568 94434184 20641 133360 270305 322735 355235 1102276 15953137 16764442 18850768 21599264 22383803 95551414 0 0 0 95551414 262135 504498 1160090 1455983 1761929 5144635 262135 504498 1160090 1455983 1761929 5144635 16215272 17268940 20010858 23055247 24145732 100696049 0.94890 0.95750 0.05110 0.04250 X 1 0 0 0 0 0 0 1 10963 0 10963 0 PART II-B, LINE 1: ASI LOBBYING ACTIVITIES WERE CONDUCTED BY LOBBY CORPS COMPRISED OF ELECTED/APPOINTED STUDENT OFFICERS AND STUDENT VOLUNTEERS. THESE ACTIVITIES INCLUDED PARTICIPATION IN RALLIES AND DEMONSTRATIONS, ATTENDANCE AT TRAINING SEMINARS, BOARD RESOLUTIONS ADOPTED BY THE STUDENT SENATE, AND DIRECT CONTACT WITH LEGISLATORS AND/OR THEIR STAFF. STAFF INVOLVEMENT WAS LIMITED TO MAKING TRAVEL ARRANGEMENTS. ASI TOOK 19 STUDENTS TO THE ANNUAL CALIFORNIA HIGHER EDUCATION STUDENT SUMMIT (CHESS) HELD IN SACRAMENTO, CA TO ATTEND THE CHESS CONFERENCE HOSTED BY THE CAL STATE STUDENT ASSOCIATION AND MEET WITH STATE LEGISLATORS. 0 1 X 70757 65962 4795 6608798 3145296 3463502 4604757 3880903 723854 4192151 DEFERRED LEASE COSTS 246161 CONSTRUCTION IN PROGRESS 2771447 3017608 POST-RETIREMENT MEDICAL BENEFIT OBLIGATION 2346083 PENSION OBLIGATION 7527993 ACCOUNTS PAYABLE RELATED PARTY 1088062 10962138 X 25040996 296488 95656 392144 24648852 34519 34519 24683371 21798261 95656 95656 21702605 34519 34519 21737124 PART IV, LINE 2B: ASSOCIATED STUDENTS RECEIVES AND HOLDS RESOURCES FOR STUDENT ORGANIZATIONS ON BEHALF OF THE UNIVERSITY OVER WHICH IT DOES NOT HAVE THE UNILATERAL (VARIANCE) POWER TO REDIRECT THE USE OF THE MONEY WITHOUT THE APPROVAL OF THE STUDENT ORGANIZATION. MONEY HELD WITHOUT VARIANCE POWER IS CLASSIFIED AS A LIABILITY IN THE STATEMENT OF NET POSITION. PART X, LINE 2: ASSOCIATED STUDENTS FOLLOWS US GAAP RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. ASSOCIATED STUDENTS RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT ASSOCIATED STUDENTS HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2025 AND THEREFORE NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 95,656. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 95,656. 1 CALIFORNIA STATE UNIVERSITY LONG BEACH 1250 BELLFLOWER BLVD LONG BEACH CA 90840 931150363 SECTION 115 300000 0 STUDENT SCHOLARSHIPS TO ATTRACT QUALITY ATHLETE'S TO THE UNIVERSITY. 1 0 STUDENT SCHOLARSHIPS AND GRANTS 400 1351274 PART I, LINE 2: GRANTS GIVEN TO CALIFORNIA STATE UNIVERSITY, LONG BEACH ARE FOR STUDENT SCHOLARSHIPS AND THE UNIVERSITY MONITORS THE FUNDS GIVEN TO EACH STUDENT. X X X 0 0 0 0 0 0 0 0 0 MILES NEVIN EXECUTIVE DIRECTOR 262498 0 0 0 0 0 11263 0 13026 0 286787 0 0 0 SYLVANA CICERO CHIEF OPERATING OFFICER 206993 0 0 0 0 0 11576 0 18486 0 237055 0 0 0 ARNECIA BYRANT DIRECTOR - FACILITIES, OPERATIONS & 161152 0 0 0 0 0 12824 0 9378 0 183354 0 0 0 MAUREEN MACRAE ASSOCIATE DIRECTOR, ASI RECREATION P 122568 0 0 0 0 0 26767 0 11712 0 161047 0 0 0 JOHN JOST FACILITY MAINTENANCE, SUPERVISOR. 120558 0 0 0 0 0 6534 0 26580 0 153672 0 0 0 ROSA HERNANDEZ CHIEF HUMAN RESOURCES OFFICER 90798 0 0 0 0 0 0 0 0 0 90798 0 0 0 SCHEDULE J PART II THE COMPENSATION REPORTED FOR THE CHIEF HUMAN RESOURCE OFFICER REPRESENTS THE PORTION OF TOTAL COMPENSATION PAID BY FORTY-NINER SHOPS, INC. THAT IS ALLOCABLE TO SERVICES PROVIDED TO THE ORGANIZATION UNDER A MANAGEMENT SERVICES AGREEMENT. FORTY-NINER SHOPS, INC., WHICH IS NOT A RELATED ORGANIZATION, EMPLOYS THE OFFICER AND PAYS ALL ASSOCIATED SALARY AND BENEFITS. THE AMOUNTS REPORTED ON SCHEDULE J REFLECT ONLY THE PORTION OF COMPENSATION ATTRIBUTABLE TO SERVICES PERFORMED FOR THIS ORGANIZATION PURSUANT TO THAT AGREEMENT. BOARD MEMBERS 101517 SCHOLARSHIPS, MERIT-BASED FINANCIAL AID SCHOLARSHIPS RECEIVED BY STUDENT BOARD MEMBERS FORM 990, PART VI, SECTION B, LINE 11B BOTH THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER REVIEW THE 990 FOR ACCURACY AND COMPLETENESS. THE FINAL REVIEW OF THE 990 IS PLACED ON THE BOARD'S MEETING AGENDA BEFORE IT FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ANNUALLY RECEIVE A TRAINING SESSION ON CONFLICTS OF INTEREST AND ARE REQUIRED TO TAKE A QUIZ AFTER THE SESSION. CONFLICT OF INTEREST DISCLOSURE FORMS ARE SIGNED BY ALL DIRECTORS AND OFFICERS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 ASI ATTEMPTS TO BE EXTERNALLY COMPETITIVE BY CONDUCTING PERIODIC SALARY SURVEYS WITHIN THE APPROPRIATE LABOR MARKET FOR AFFECTED MANAGEMENT POSITIONS. THE DIRECTOR OF HUMAN RESOURCES IS RESPONSIBLE FOR CONDUCTING THE SURVEY . THE SURVEY WILL BE CONDUCTED ON POSITIONS WITH COMPARABLE DUTIES AT CSU CAMPUSES, OTHER COLLEGES AND UNIVERSITIES, AND ORGANIZATIONS IN THE NONPROFIT SECTOR. SALARY DATA IS COLLECTED ON CERTAIN KEY POSITIONS CALLED "BENCHMARKS". A BENCHMARK IS A POSITION THAT (A) SERVES AS A CREDIBLE REFERENCE POINT FOR SHOWING SALARY TRENDS OF OTHER RELATED POSITIONS; (B) IS GENERALLY FOUND IN OTHER ORGANIZATIONS WHICH ARE BEING SURVEYED; (C) CAN BE READILY IDENTIFIED IN TERMS OF JOB CONTENT BY OTHER ORGANIZATIONS WHICH PARTICIPATE IN THE SURVEY; AND (D) IS SUBJECT TO CLEAR AND CONCISE DESCRIPTION. THE SURVEY DATA WILL CONTRIBUTE TO THE DEVELOPMENT OF SALARY RANGES FOR THE AFFECTED MANAGEMENT POSITIONS. EACH RANGE WILL HAVE A MINIMUM, A MARKET RATE, AND A MAXIMUM RATE. FOR POSITIONS THAT BEAR COMPARABLE CSU JOB CODES, THE MAXIMUM SALARY MUST NOT EXCEED THE UPPER LIMIT SPECIFIED FOR THAT CLASSIFICATION'S ADMINISTRATIVE GRADE LEVEL. IN APPLYING THE SALARY SURVEY DATA, ASI SEEKS TO BE NEITHER THE HIGHEST NOR THE LOWEST PAYING EMPLOYER WITHIN A LABOR MARKET AREA. THE GOAL IS TO PAY RATES THAT WILL FACILITATE THE RECRUITMENT AND RETENTION OF A PRODUCTIVE MANAGEMENT WORKFORCE. THE MEAN SALARIES BEING PAID BY OTHER ORGANIZATIONS FOR COMPARABLE POSITIONS SERVE AS THE BASIS FOR ESTABLISHING THE MARKET RATE FOR ASI POSITIONS. ON THE BASIS OF THIS MARKET RATE, MINIMUM AND MAXIMUM SALARIES CAN BE CALCULATED AS SPECIFIED IN THE "SALARY STRUCTURE" SECTION OF THE ASI MANAGEMENT PERSONNEL PLAN. THE RESULTS OF THE SURVEY WILL ASSIST IN DETERMINING WHAT ADJUSTMENTS, IF ANY ARE TO BE MADE IN THE ASI SALARIES. ANY APPROVED SALARY ADJUSTMENTS THAT ARE SUPPORTED BY THE SURVEY FINDINGS WILL NORMALLY BECOME EFFECTIVE ON JULY 1 AND ARE SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION POSTS THE FOLLOWING DOCUMENTS ON IT'S WEBSITE: GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990. THE DOCUMENTS ARE ALSO AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S ADDRESS. THE DOCUMENTS ARE ALSO AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S ADDRESS LISTED ON PAGE ONE. FORM 990 PART VII THE ORGANIZATION'S EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER AND CHIEF OF STAFF ALSO HOLD THE SAME POSITIONS WITH FORTY-NINER SHOPS, INC., AN AFFILIATED BUT UNRELATED ORGANIZATION FOR FORM 990 REPORTING PURPOSES. THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER AND CHIEF OF STAFF DIVIDE THEIR TIME BETWEEN THE TWO ENTITIES PURSUANT TO A SHARED-SERVICES AGREEMENT THAT PROVIDES FOR REIMBURSEMENT OF COMPENSATION AND BENEFITS BASED ON THE PROPORTION OF SERVICES PERFORMED FOR EACH ORGANIZATION. ASI EMPLOYS THE OFFICERS, PAYS 100 PERCENT OF THEIR SALARY AND BENEFITS, AND REPORTS THE FULL AMOUNTS ON ITS FORM 990, PART VII AND SCHEDULE J. UNDER THE SHARED-SERVICES AGREEMENT, FORTY-NINER SHOPS, INC. REIMBURSES ASI FOR ITS ALLOCABLE SHARE OF THE OFFICERS' COMPENSATION AND REPORTS ONLY THE PORTION ALLOCABLE TO SERVICES PROVIDED TO IT IN ITS OWN FORM 990, PART VII AND SCHEDULE J. THE ORGANIZATION'S CHIEF HUMAN RESOURCES OFFICER ALSO SERVES IN THE SAME CAPACITY FOR FORTY-NINER SHOPS, INC., AN AFFILIATED BUT UNRELATED ORGANIZATION FOR FORM 990 REPORTING PURPOSES. UNDER A SHARED SERVICES AGREEMENT BETWEEN THE TWO ENTITIES, THE CHIEF HUMAN RESOURCES OFFICER DIVIDES HER TIME AND RESPONSIBILITIES BASED ON THE PROPORTION OF SERVICES PROVIDED TO EACH ORGANIZATION. ALTHOUGH HER TOTAL COMPENSATION AND BENEFITS ARE PAID BY FORTY-NINER SHOPS, INC., THE ORGANIZATION HAS DETERMINED THAT $90,798 OF HER TOTAL COMPENSATION IS PROPERLY ALLOCABLE TO SERVICES PERFORMED ON ITS BEHALF. ACCORDINGLY, THIS AMOUNT IS REPORTED IN FORM 990, PART VII, COLUMN (D), AND SCHEDULE J, PART II. THE ORGANIZATION DOES NOT DIRECTLY PAY OR REIMBURSE THE OFFICER FOR HER COMPENSATION; INSTEAD, IT REMITS A CONTRACTUAL SERVICE FEE TO FORTY-NINER SHOPS, INC. THAT COVERS THE OFFICER'S TIME AND RELATED SUPPORT SERVICES. FORM 990, PART IX, LINE 11G CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 311,932. MANAGEMENT AND GENERAL EXPENSES 691,939. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,003,871. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,410,339. MANAGEMENT AND GENERAL EXPENSES 245,309. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,655,648.