2025-05-15T11:33:02-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2023-07-01 953104280 SANTOS MANUEL STUDENT UNION OF CSUSB SANT 9095377201 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 VILAYAT DEL ROSSI INTERIM EXECUTIVE DIRECTOR 9095377201 2025-05-14 1 1 CASIE ZWAHLEN CPA P02291311 6268577300 2025-05-14 2023 2025-03-06 01:10:19Z JESSE FELIX 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 10284177 0 X WWW.CSUSB.EDU/SMSU X 1977 CA TO OPERATE THE CAMPUS UNION FACILITY FOR A VARIETY OF CAMPUS EVENTS AT CSUSB. 14 11 376 40 0 0 8629838 8749628 152285 270534 63271 135204 905915 1128811 9751309 10284177 0 0 0 0 5742142 5983843 0 0 0 3047215 4169768 8789357 10153611 961952 130566 13878257 14069131 4522336 4582644 9355921 9486487 THE STUDENT UNION, THROUGH ITS PROGRAMS AND FACILITIES, IS A FOCAL POINT OF THE CAMPUS THROUGH ASSISTING IN THE RETENTION AND DEVELOPMENT OF STUDENTS WHILE ENCOURAGING A DEEPER UNDERSTANDING AND APPRECIATION OF CULTURAL PLURALISM, GENDER EQUITY, AND ETHNIC DIVERSITY. 0 0 4710067 0 613054 STUDENT SERVICES FOR THE STUDENTS OF CALIFORNIA STATE UNIVERSITY, SAN BERNARDINO. 4710067 1 0 0 0 0 0 0 0 0 0 1 0 0 1 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 40 0 1 376 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 11 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X X MICHELLE BULAON 9095375309 5500 UNIVERSITY PARKWAY REDLANDS CA 92374 JESSE FELIX CFO 40.00 0.00 X X 150222 0 19236 JULIA RUIZ ASI VICE PRESIDENT 1.00 1.00 X 5877 16905 0 DR JOHN REITZEL FACULTY REPRESENTATIVE 1.00 40.00 X 0 122495 39037 ANGELICA AGUDO CHAIR 5.00 0.00 X X 0 0 0 JOSE HERNANDEZ VICE CHAIR 5.00 0.00 X X 0 0 0 JOCELYN PAZ CONTROLLER 1.00 0.00 X X 0 0 0 BIBIANA DIAZ-RODRIGUEZ FACULTY REPRESENTATIVE 1.00 40.00 X 0 62319 46457 CARSON FAJARDO ASI PRESIDENT 1.00 1.00 X 0 9306 0 DANIEL ARANA SECRETARY 5.00 0.00 X X 0 0 0 GARY WILLIAMS STUDENT REPRESENTATIVE 1.00 0.00 X 0 0 0 JESSICA LU ADMIN REPRESENTATIVE 1.00 0.00 X 0 0 0 SHARDUL KULKARNI STUDENT REPRESENTATIVE 1.00 0.00 X 5881 0 0 ALICIA DEAN ALUMI REPRESENTATIVE 1.00 0.00 X 6375 0 0 DR DARIA GRAHAM PRES DESIGNEE (ASSOC VP) 1.00 40.00 X 0 205704 72942 VILAYAT DEL ROSSI DIRECTOR OF RECREATION 40.00 0.00 X 97670 0 17260 266025 416729 194932 1 0 1 0 0 8749628 8749628 PROGRAM REVENUE 900099 270534 270534 270534 135204 135204 701017 0 701017 701017 701017 REIMBURSEMENT REVENUE 900099 342520 342520 OTHER REVENUES 900099 85274 85274 427794 10284177 613054 0 921495 331638 331638 4188282 2753710 1434572 232926 232926 1230997 381087 849910 69686 22129 47557 12396 12396 11289 7469 3820 1038461 405241 633220 208695 146458 62237 58765 4847 53918 468463 31600 436863 UTILITIES 988665 155168 833497 PROGRAM EXPENSES 420900 389447 31453 CONTRACT SVS - CONTINGE 390853 231391 159462 OTHER NONOPERATING EXPE 308395 62497 245898 193200 119023 74177 10153611 4710067 5443544 0 360318 370547 10193706 9822427 653193 939563 1329140 1759182 1595765 1174254 395211 421511 946689 755901 13878257 14069131 339532 457920 327315 261852 3855489 3862872 4522336 4582644 X 9355921 9486487 9355921 9486487 13878257 14069131 130566 0 X X 0 1 X 1 0 X 5735504 5797171 8516022 8629838 8749628 37428163 5735504 5797171 8516022 8629838 8749628 37428163 37428163 250644 115003 272889 512436 836221 1987193 147756 300267 113965 456750 427794 1446532 40861888 0.91600 0.91990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENT REVENUE - 2019 AMOUNT: $ 147,756. 2020 AMOUNT: $ 300,267. 2021 AMOUNT: $ 113,965. 2022 AMOUNT: $ 456,750. 2023 AMOUNT: $ 342,520. OTHER REVENUE - 2023 AMOUNT: $ 85,274. 152896 55177 97719 614470 567056 47414 627014 552021 74993 201385 201385 421511 LEASE RECEIVABLE 755901 755901 OTHER LIABILITIES 121 ACCRUED COMPENSATED ABSENCES 188292 PENSION RELATED ITEMS 1867025 OPEB RELATED ITEMS 1059870 LEASES 747564 3862872 X 10284177 0 10284177 0 10284177 10153611 0 10153611 0 10153611 PART X, LINE 2: THE STUDENT UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. A COMPARABLE EXEMPTION HAS BEEN GRANTED BY THE STATE OF CALIFORNIA UNDER THE REVENUE AND TAXATION CODE 23701(D). 0 0 0 0 0 0 0 0 0 DR DARIA GRAHAM PRES DESIGNEE (ASSOC VP) 0 205704 0 0 0 0 0 47282 0 25660 0 278646 0 0 JESSE FELIX CFO 150222 0 0 0 0 0 17700 0 1536 0 169458 0 0 0 DR JOHN REITZEL FACULTY REPRESENTATIVE 0 85884 0 0 0 36611 0 28238 0 10799 0 161532 0 0 FORM 990, PART VI, SECTION A, LINE 1A CFI/EXECUTIVE DIRECTOR, CONTROLLER, SECRETARY, CHAIR, AND VICE CHAIR. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTERESTS POLICY FOR BOARD MEMBERS, OFFICERS, AND EMPLOYEES. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTERESTS, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF ANY OUTSIDE INTEREST, OUTSIDE ACTIVITY, AND FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR THE BOARD COMMITTEE DELEGATED THE AUTHORITY TO RECEIVE SUCH DISCLOSURES. MONITORING IS PERFORMED REGULARLY BY THE BOARD OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION B, LINE 15A THE GOVERNING BOARD OF THE STUDENT UNION SHALL PROVIDE SALARIES, WORKING CONDITIONS AND BENEFITS, EXCLUSIVE OF PERMANENT STATUS BENEFITS, FOR ITS FULL-TIME EMPLOYEES WHICH ARE COMPARABLE TO THOSE PROVIDED TO CAMPUS EMPLOYEES PERFORMING SIMILAR SERVICES. FOR THOSE EMPLOYEES WHOSE DUTIES ARE NOT COMPARABLE TO CLASSES IN CAMPUS EMPLOYMENT, THE SALARIES ESTABLISHED SHALL BE AT LEAST EQUAL TO THE SALARIES PREVAILING IN OTHER SIMILAR EDUCATIONAL INSTITUTIONS IN THE AREA, OR COMMERCIAL OPERATIONS OF LIKE NATURE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE AND ALSO UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. 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 SAN BERNARDINO 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 330644150 PROVIDING EDUCATIONAL SERVICES TO THE PUBLIC. CA 115(1) 0 ASSOCIATED STUDENTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 956126562 SUPPORTS THE RETENTION AND DEVELOPMENT OF STUDENTS. CA 501(C)(3) LINE 5 0 UNIVERSITY ENTERPRISES CORPORATION AT CSUSB 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 956067343 EDUCATION, ADMINISTRATION, AND RELATED SERVICES CA 501(C)(3) LINE 5 0 CSUSB PHILANTHROPIC FOUNDATION 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 452255077 ADMINISTER GIFTS AND SCHOLARSHIPS FOR CSUSB. CA 501(C)(3) LINE 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 CALIFORNIA STATE UNIVERSITY SAN BERNARDINO P 2064273 FMV CALIFORNIA STATE UNIVERSITY SAN BERNARDINO Q 804259 FMV ASSOCIATED STUDENTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO Q 28677 FMV CSUSB PHILANTHROPIC FOUNDATION Q 41538 FMV UNIVERSITY ENTERPRISES CORPORATION AT CSUSB Q 98838 FMV ASSOCIATED STUDENTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO P 4103 FMV