2025-05-08T16:03:50-05:00 2024-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 680 HAWTHORNE AVE SE 140 SALEM OR 97301 990 2023-07-01 953122264 UNIVERSITY-STUDENT UNION AT CALIFORNIA STATE UNIVERSITY LOS ANGELES UNIV 3233435246 5154 STATE UNIVERSITY DR LOS ANGELES CA 90032 MEGAN BELL EXECUTIVE DIRECTOR 3233435246 2025-05-08 1 1 RYAN M JOHNSON CPA P01048788 5035857774 2025-05-08 2023 2025-03-06 01:10:19Z MEGAN BELL 5154 STATE UNIVERSITY DR LOS ANGELES CA 90032 6042968 0 X HTTPS://WWW.CALSTATELAUSU.ORG/ X 1959 CA ENCOURAGEMENT OF BROAD SOCIAL, CULTURAL, RECREATIONAL AND EDUCATIONAL PROGRAMING. 15 13 220 10 0 0 0 0 6911513 5462574 174037 372117 242431 208277 7327981 6042968 0 0 0 0 4391337 4029035 0 0 0 1964888 1840059 6356225 5869094 971756 173874 9304410 10767587 745955 1511261 8558455 9256326 OUR MISSION IS TO PROVIDE A UNIQUE SETTING FOR THE ENCOURAGEMENT OF BROAD SOCIAL, CULTURAL, RECREATIONAL AND EDUCATIONAL PROGRAMMING FOR THE UNIVERSITY AND ITS SURROUNDINGS AND TO BECOME THE FOCAL POINT OF CAMPUS TO MEET AND INTERACT THROUGH ITS FACILITIES AND PROGRAMS. 0 0 3509581 5670851 THE UNION OPERATES THE STUDENT UNION BUILDING AS WELL AS SPONSORS VARIOUS CAMPUS ACTIVITIES THAT COMPLEMENTS THE INSTRUCTIONAL PROGRAM AND INITIATIVES OF THE UNIVERSITY CAMPUS THAT SERVES APPROXIMATELY 24,000 STUDENTS. THE UNION PROVIDES A UNIQUE SETTING FOR THE ENCOURAGEMENT OF BROAD SOCIAL, CULTURAL, RECREATIONAL AND EDUCATIONAL PROGRAMMING FOR THE UNIVERSITY STUDENTS, ADMINISTRATORS, ALUMNI, FACULTY, STAFF AND GUESTS WHO MEET TO INTERACT AND EXPLORE VITAL ISSUES CONCERNING THE GREATER COMMUNITY. 3509581 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 0 0 1 34 0 220 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JUDITH BENJAMIN 3233433550 5151 STATE UNIVERSITY DRIVE SSB LOS ANGELES CA 90032 GRACE CASTILLO VICE PRESIDENT 1.00 X X 0 232439 95252 RONALD VOGEL PRESIDENT'S DESIGNEE 1.00 X X 0 241035 88990 BLANCA R NAVARRO-MARTINEZ DEAN OF STUDENTS 1.00 X X 0 171741 27386 JUDITH BENJAMIN UNIVERSITY CONTROLLER 1.00 X 0 136667 54953 BARNABY PEAKE - ASI ADVISOR 1.00 X 0 0 0 PATRICK DAY -STARTED 2024 VICE PRESIDENT 1.00 X X 0 0 0 ADELE DOBRY DIRECTOR 1.00 X 0 0 0 MICHAEL B RUNNELS DIRECTOR 1.00 X 0 0 0 ASH GUPTA DIRECTOR 2.00 X 0 0 0 CAMERYN MABRY DIRECTOR 2.00 X 0 0 0 MONICA SANCHEZ DIRECTOR 2.00 X 0 0 0 JOSEPH GUEVARA DIRECTOR 2.00 X 0 0 0 MELISSA LOPEZ DIRECTOR 2.00 X 0 0 0 NEGIN DADMERZ DIRECTOR 2.00 X 0 0 0 NINA TORRES DIRECTOR 2.00 X 0 0 0 RAHUL BHOGALE DIRECTOR 2.00 X 0 0 0 VICTORIA LOZOYA-HERNANDEZ DIRECTOR 2.00 X 0 0 0 YAHIR FLORES ADVISOR 2.00 X 0 0 0 ANDREA DOMINGUEZ DIRECTOR 2.00 X 0 0 0 HASEENA KHALED DIRECTOR 2.00 X 0 0 0 JOHN ORTIZ DIRECTOR OF OPERATIONS 40.00 X 120182 0 33905 SOPHIA SHIAU ASSOC EXECUTIVE DIRECTOR 40.00 X 126859 0 26796 247041 781882 327282 9 0 1 0 0 ACTIVITY FEES 900099 5347136 5347136 UNIVERSITY SUPPORT 900099 115438 115438 5462574 372117 372117 205977 0 205977 205977 205977 OTHER INCOME 900099 2300 2300 2300 6042968 5670851 0 372117 1122549 756823 365726 1868176 1259406 608770 203615 127342 76273 608057 380281 227776 226638 141740 84898 7451 7451 160672 160672 52576 38957 13619 521030 153651 367379 157951 46580 111371 31465 17129 14336 16892 4981 11911 112739 61561 51178 56248 14806 41442 EQUIPMENT RENTAL & MAIN 373128 177201 195927 PROGRAM EXPENSES 318194 318194 PROFESSIONAL DEVELOPMEN 31713 10929 20784 5869094 3509581 2359513 0 672560 662502 7377306 8086173 83243 54112 21200 0 30980 35094 1446741 614704 348000 832037 771121 1097669 9304410 10767587 441997 976807 303958 534454 745955 1511261 X 8558455 9256326 8558455 9256326 9304410 10767587 X 173874 83750 440247 X 0 1 X 1 0 X 8108 2925 575 0 0 11608 5340338 4901052 5716973 6911513 5462574 28332450 5348446 4903977 5717548 6911513 5462574 28344058 0 0 0 28344058 197873 131619 162991 379293 578094 1449870 197873 131619 162991 379293 578094 1449870 37175 2300 39475 5546319 5035596 5880539 7327981 6042968 29833403 0.95010 0.96230 0.04860 0.03640 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 37,175. 2023 AMOUNT: $ 2,300. 1446741 614704 832037 832037 NET POST RETIREMENT BENEFIT ASSET 1097669 1097669 DUE TO RELATED PARTY 534454 534454 X 6211077 83750 84359 168109 6042968 0 6042968 5953453 84359 84359 5869094 0 5869094 PART X, LINE 2: THE UNION IS A NONPROFIT ORGANIZATION THAT IS 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. THE UNION HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2024 AND 2023. THE UNION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO 2020 AND 2019, RESPECTIVELY, ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IF APPLICABLE, THE UNION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED LIABILITIES IN THE STATEMENTS OF FINANCIAL POSITION. X 0 0 0 0 0 0 0 0 0 RONALD VOGEL PRESIDENT'S DESIGNEE 0 241035 0 0 0 0 0 77760 0 11230 0 330025 0 0 GRACE CASTILLO VICE PRESIDENT 0 232439 0 0 0 0 0 73907 0 21345 0 327691 0 0 BLANCA R NAVARRO-MARTINEZ DEAN OF STUDENTS 0 171741 0 0 0 0 0 27337 0 49 0 199127 0 0 JUDITH BENJAMIN UNIVERSITY CONTROLLER 0 136667 0 0 0 0 0 44087 0 10866 0 191620 0 0 JOHN ORTIZ DIRECTOR OF OPERATIONS 120182 0 0 0 0 0 19483 0 14422 0 154087 0 0 0 SOPHIA SHIAU ASSOC EXECUTIVE DIRECTOR 126859 0 0 0 0 0 11573 0 15223 0 153655 0 0 0 PART I, LINE 3: COMPENSATION PAID BY RELATED ORGANIZATION: THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE PERSONNEL COMMITTEE AND CAMPUS HUMAN RESOURCES THROUGH THE USE OF A COMPENSATION SURVEY. THE COMPENSATION IS RECOMMENDED BY THE PERSONNEL COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS IN A CLOSED DOOR MEETING. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE ACCOUNTING FIRM HAS PREPARED FORM 990, THE FORM IS REVIEWED BY THE UNIVERSITY CONTROLLER OFFICE. UPON THE SATISFACTION OF ANY QUESTIONS AND CHANGES, A DRAFT OF THE RETURN IS THEN REVIEWED BY THE FISCAL COMMITTEE. AFTER REVIEW BY THE FISCAL COMMITTEE AND AFTER ALL NECESSARY CHANGES HAVE BEEN MADE, THE FINAL FORM 990 IS FORWARDED TO THE ENTIRE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS SIGN A STATEMENT OF CONFLICT OF INTEREST ANNUALLY. EACH EMPLOYEE UPON HIRE IS REQUIRED TO COMPLETE A CONFLICT-OF-INTEREST FORM. EACH BRANCH OF THE USU IS REQUIRED TO COMPLETE A CONFLICT-OF-INTEREST FORM UPON BEING ELECTED OR APPOINTED TO OFFICE. UPON THE DISCOVERY OF ANY CONFLICT OF INTEREST, THE BOARD OF DIRECTORS WILL DISCUSS THE APPROPRIATE ACTIONS WITHOUT THE PARTICIPATION OF THE INVOLVED PARTIES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE PERSONNEL COMMITTEE AND CAMPUS HUMAN RESOURCES THROUGH THE USE OF A COMPENSATION SURVEY. THE COMPENSATION IS RECOMMENDED BY THE PERSONNEL COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS IN A CLOSED DOOR MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE TAX-EXEMPT APPLICATION, DETERMINATION LETTER, ARTICLES OF INCORPORATION, BY-LAWS, AND FORM 990 ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AT THE ORGANIZATION'S MAIN OFFICE. FORM 990, PART XI, LINE 9: CHANGE IN POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS 440,247. CALIFORNIA STATE UNIVERSITY LOS ANGELES 5154 STATE UNIVERSITY DRIVE LOS ANGELES CA 90032 954386558 STATE UNIVERSITY CA 115 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0