2025-04-22T12:12:52-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-07-01 941347023 ASSOCIATED STUDENTS OF CALIFORNIA STATE UNIVERSITY SACRAMENTO ASSO 9162787917 6000 J STREET SACRAMENTO CA 95819 HOAN NGUYEN EXECUTIVE DIRECTOR 9162787917 2025-04-21 1 1 SARAH HINTZ P00492291 3037795710 2025-04-15 2023 2025-03-06 01:10:19Z HOAN NGUYEN 6000 J STREET SACRAMENTO CA 95819 13155124 0 X WWW.ASI.CSUS.EDU X 1956 CA PROVIDE EXPERIENTIAL EDUCATION, LEADERSHIP DEVELOPMENT AND CAMPUS LIFE PROGRAMS. 14 13 489 592 834372 0 2297154 2863010 8646706 9113174 229911 470046 364471 295402 11538242 12741632 751954 763551 0 0 6970124 8062069 0 0 0 2892094 3060607 10614172 11886227 924070 855405 17101858 18009945 4101039 4153721 13000819 13856224 PROVIDE EXPERIENTIAL EDUCATION, LEADERSHIP DEVELOPMENT OPPORTUNITIES, STUDENT REPRESENTATION, VARIOUS BUSINESS AND RECREATIONAL SERVICES, AND CAMPUS LIFE PROGRAMS TO SACRAMENTO STATE AND COMMUNITY. 0 0 9655576 763551 8278802 ASSOCIATED STUDENTS OF CALIFORNIA STATE UNIVERSITY (ASI) PROVIDES CHILD CARE, RECREATION AND CAMPUS LIFE PROGRAMS BENEFITTING APPROXIMATELY 30,196 STUDENTS. ASI ALSO SUPPORTS CAMPUS FINE ARTS, CULTURAL EVENTS, AND EDUCATIONAL PROGRAMS WHICH BENEFIT THE CAMPUS COMMUNITY. 9655576 1 1 0 0 0 0 0 0 1 0 1 0 0 0 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 1 0 0 0 1 86 0 1 489 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X X HOAN NGUYEN 9162787917 6000 J STREET SACRAMENTO CA 95819 SHAWKI MOORE UNIVERSITY PRESIDENT'S DESIGNEE 12.00 28.00 X 0 28160 1747 NATALY ANDRADE-DOMINGUEZ PRESIDENT 25.00 0.00 X X 0 0 0 SHACHEE R BARAIYA VP OF FINANCE 20.00 0.00 X X 0 0 0 VERONICA BOULOS EXECUTIVE VICE PRESIDENT 20.00 0.00 X X 0 0 0 BERTHA VEGA CASTELLANOS VP OF ACADEMIC AFFAIRS 20.00 0.00 X X 0 0 0 GABRIEL CONEJO GALLEGOS VP OF UNIVERSITY AFFAIRS 20.00 0.00 X X 0 0 0 TINKAL AMBALIYA DIRECTOR OF UNDECLARED 12.00 0.00 X 0 0 0 JENNIE ESCALANTE DIRECTOR OF ARTS AND LETTERS 12.00 0.00 X 0 0 0 ZAINAB GHANI DIRECTOR OF NATURAL SCIENCES/MATH 12.00 0.00 X 0 0 0 ISABELLA JIMENEZ DIRECTOR OF SOCIAL SCI & INTERDISCS 12.00 0.00 X 0 0 0 ROSA COLIN VASQUEZ DIRECTOR OF HEALTH/HUMAN SERVICES 12.00 0.00 X 0 0 0 SARAY AGUIRRE DIRECTOR OF EDUCATION 12.00 0.00 X 0 0 0 BELEN TORRES DIRECTOR OF BUSINESS ADMINISTRATION 12.00 0.00 X 0 0 0 HASHEM JABER DIRECTOR OF ENG./COMP. SCIENCE 12.00 0.00 X 0 0 0 REGINA CURRY UNIVERSITY CFO'S DESIGNEE 12.00 28.00 X 0 176196 76027 SANDRA GALLARDO ASI EXEC DIR (THRU 04/24) 40.00 0.00 X 152933 0 58062 HOAN NGUYEN ASI INTER EXEC DIR (AS OF 04/24)/DIR. OF FIN. 40.00 0.00 X 40679 0 9939 MYRA MAKELIM HUMAN RESOURCES DIRECTOR 40.00 0.00 X 118206 0 37937 HUMBERTO PEREZ ACCOUNTING MANAGER 40.00 0.00 X 101888 0 35821 BRIAN DULGAR AQUATIC CENTER DIRECTOR 40.00 0.00 X 101122 0 19350 514828 204356 238883 5 0 1 0 0 427797 2217395 217818 14283 2863010 STUDENT ACTIVITY FEES 611710 5031172 5031172 PROGRAM SERVICE FEES 713990 3857924 3023552 834372 FINANCIAL SERVICE FEES 611710 189238 189238 MISCELLANEOUS REVENUE 900099 34840 34840 9113174 470046 470046 703 0 703 703 708191 413492 294699 294699 12741632 8278802 834372 765448 482403 482403 281148 281148 324901 324901 6105657 5134670 970987 392567 328477 64090 955302 795013 160289 283642 228205 55437 15115 15115 97899 97899 380057 130087 249970 40472 33251 7221 138519 137875 644 413898 322668 91230 128659 105053 23606 40617 33165 7452 5819 5590 229 248239 229781 18458 187143 179924 7219 PROGRAM SUPPLIES 600766 588412 12354 OTHER 442350 388257 54093 NONCAPITAL EQUIPMENT 240135 180789 59346 VEHICLE & EQUIP COSTS 65177 64610 567 15742 6198 9544 11886227 9655576 2230651 0 398792 126212 13034911 14775860 718782 777533 254009 170336 72255 156389 5422048 4052069 1394166 1369979 31542 35210 1197401 598426 17101858 18009945 1292021 1038854 1326861 1562886 1189319 1292852 113712 77664 179126 181465 4101039 4153721 X 13000819 13856224 13000819 13856224 17101858 18009945 855405 0 X X 0 1 X 1 0 X 1479393 1458551 1588952 2297154 2519820 9343870 7342850 6351394 7911850 8646706 9456363 39709163 319990 378137 608042 641788 708191 2656148 9142233 8188082 10108844 11585648 12684374 51709181 164579 104279 409469 745458 488401 1912186 0 164579 104279 409469 745458 488401 1912186 49796995 216186 60126 38434 229911 470046 1014703 216186 60126 38434 229911 470046 1014703 377830 11339 389169 9358419 8248208 10525108 11826898 13154420 53113053 0.93760 0.94570 0.01910 0.01540 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CHILD CARE BASIC NEEDS FUNDING - 2021 AMOUNT: $ 377,830. INSURANCE PAYMENT - 2022 AMOUNT: $ 11,339. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2898345 4052069 -1153724 2522453 2522453 1250 1250 1369979 DUE TO CSUS 140184 DUE TO UNIVERSITY UNION 5466 LEASE LIABILITY 35815 181465 X 13155124 0 13155124 -413492 -413492 12741632 12299719 413492 413492 11886227 0 11886227 PART IV, LINE 2B: ASI ACTS AS A COLLECTING AND DISBURSING AGENCY FOR SEVERAL SACRAMENTO STATE ORGANIZATIONS AND DEPARTMENTS. FUNDS HELD FOR CAMPUS ORGANIZATIONS ARE RELATED TO DEPOSITS RECEIVED FROM THESE ORGANIZATIONS AND DEPARTMENTS. AS A SERVICE TO SACRAMENTO STATE AFFILIATED STUDENT ORGANIZATIONS AND PROGRAMS, ASI ALSO ACTS AS A COLLECTING AND DISBURSING AGENCY FOR OVER 300 STUDENT ORGANIZATIONS. PART X, LINE 2: ASI 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. ASI'S PRACTICE IS TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS IN TAX EXPENSE. ASI 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. ASI HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS (ITS GROUP EXEMPTION) TO IDENTIFY AND REPORT UNRELATED BUSINESS 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. ASI HAS DETERMINED THAT 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, 2024 AND 2023, AND ASI DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COGS REPORTED ON REVENUE -413,492. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS REPORTED ON REVENUE 413,492. 1 CALIFORNIA STATE UNIVERSITY SACRAMETNO 6000 J STREET SACRAMENTO CA 95819 680365325 STATE OF CALIFORNIA 482403 0 N/A N/A PROVIDED SUPPORT TO VARIOUS STUDENT PROGRAMS AND ACTIVITIES ON CAMPUS 1 0 AWARDS/SCHOLARSHIPS 196 281148 0 N/A N/A PART I, LINE 2: ASI CREATES THE FUNDING GUIDELINES AND THE SELECTION CRITERIA WHICH INCLUDES ELIGIBILITY CRITERIA. ASI ALSO MONITORS BUDGET TO ACTUAL ACTIVITY FOR EACH GRANT RECIPIENT. 0 0 0 0 0 0 0 0 0 REGINA CURRY UNIVERSITY CFO'S DESIGNEE 0 176196 0 0 0 0 0 56383 0 19644 0 252223 0 0 SANDRA GALLARDO ASI EXEC DIR (THRU 04/24) 152933 0 0 0 0 0 15293 0 42769 0 210995 0 0 0 MYRA MAKELIM HUMAN RESOURCES DIRECTOR 118206 0 0 0 0 0 11821 0 26116 0 156143 0 0 0 STUDENT BOARD MEMBER 222045 SCHOLARSHIP BOARD MEMBER EDUCATIONAL SCHOLARSHIPS FORM 990, PART VI, SECTION A, LINE 6 ALL REGULARLY ENROLLED STUDENTS OF SACRAMENTO STATE ARE MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE STUDENT BODY ARE ENTITLED TO VOTE AT THE ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE STUDENT BODY MAY REMOVE A DIRECTOR IF A PETITION IS SUBMITTED BEARING THE SIGNATURES OF AT LEAST FIVE (5) PERCENT OF THE MEMBERSHIP UNIT WHICH ELECTED A DIRECTOR, CALLING FOR THE REMOVAL OF SAID DIRECTOR. THE OFFICE OF SAID DIRECTOR SHALL BE VACATED IF A MAJORITY OF THOSE VOTING FAVOR REMOVAL, AND IF THE TOTAL NUMBER OF VOTES CAST IN FAVOR OF REMOVAL IS EQUAL TO OR GREATER THAN THE NUMBER BY WHICH THE DIRECTOR WAS ELECTED. UPON DISSOLUTION OF THE CORPORATION, THE PRESIDENT AND CHANCELLOR OF SACRAMENTO STATE MUST APPROVE THE DISTRIBUTION OF ASSETS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE DIRECTOR OF FINANCE BEFORE PRESENTING THE FINAL FORM 990 TO THE BOARD. A COPY OF THE FINAL VERSION OF THE FORM IS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ASI BOARD MEMBERS AND MANAGERS. EACH COVERED PERSON IS REQUIRED TO ACKNOWLEDGE, NOT LESS THAN ANNUALLY, THAT HE OR SHE HAS READ AND IS IN COMPLIANCE WITH THE POLICY. EACH COVERED PERSON ANNUALLY WILL COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE PROVIDED BY ASI, AND UPDATE THE QUESTIONNAIRE AS NECESSARY TO REFLECT CHANGES DURING THE COURSE OF THE YEAR. COMPLETED QUESTIONNAIRES ARE AVAILABLE FOR INSPECTION BY ANY BOARD MEMBER, THE ASI EXECUTIVE DIRECTOR AND MAY BE REVIEWED BY ASI LEGAL COUNSEL. ON THE STAFF LEVEL, THE FINANCE DIRECTOR REVIEWS ANY DISCLOSED CONFLICTS AND THEN MEETS WITH THE EXECUTIVE DIRECTOR FOR FINAL CONCLUSIONS. FOR MEMBERS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEES IS RESPONSIBLE FOR DETERMINING IF A CONFLICT HAS ARISEN. ASI HAS NOT HAD ANY CONFLICT OF INTEREST OCCURRENCES IN THE PAST, BUT IF THERE WERE, DELIBERATION AND THE DECISION WILL BE DOCUMENTED IN MEETING MINUTES AND THE INTERESTED PARTIES WOULD NOT BE ALLOWED TO PARTICIPATE IN DISCUSSION OR VOTES REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A ASI'S EXECUTIVE DIRECTOR IS AN AT-WILL EMPLOYEE AND REPORTS TO THE ASSOCIATED STUDENTS BOARD OF DIRECTORS. THE LEVEL OF COMPENSATION IS BASED ON COMPARABLE POSITIONS IN LIKE AUXILIARIES IN THE CSU SYSTEM. ANY INCREASES IN COMPENSATION ARE BASED UPON ANNUAL PERFORMANCE REVIEW AND MUST BE APPROVED BY ASI BOARD OF DIRECTORS AFTER CONSULTATION WITH UNIVERSITY PRESIDENT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTATION, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. 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 POST-SECONDARY EDUCATION CA N/A 0 UNIVERSITY UNION OPERATION OF CSU SACRAMENTO 6000 J STREET SACRAMENTO CA 95819 510140156 AUXILIARY ORGANIZATION CA 501(C)(3) LINE 10 CSU SACRAMENTO 0 THE UNIVERSITY FOUNDATION AT SACRAMENTO STATE 6000 J STREET SACRAMENTO CA 95819 943001359 AUXILIARY ORGANIZATION CA 501(C)(3) LINE 7 CSU SACRAMENTO 0 UNIVERSITY ENTERPRISES INC 6000 J STREET SACRAMENTO CA 95819 941337638 AUXILIARY ORGANIZATION CA 501(C)(3) LINE 12C, III-F CSU SACRAMENTO 0 0 1 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 CALIFORNIA STATE UNIVERSITY SACRAMENTO D 140184 EOY ACCOUNTS PAYABLE TO CSUS CALIFORNIA STATE UNIVERSITY SACRAMENTO E 559654 EOY ACCOUNTS RECIEVABLE FROM CSUS