2026-05-13T14:52:25-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 121 SOUTH TEJON STREET SUITE 1100 COLORADO SPRINGS CO 80903 990 2024-07-01 953104280 SANTOS MANUEL STUDENT UNION OF CSUSB SANT 9095377201 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 VILAYAT DEL ROSSI INTERIM EXECUTIVE DIRECTOR 9095377201 2026-05-12 1 1 SARAH HINTZ P00492291 7196350330 2026-05-08 2024 2025-03-06 01:10:19Z VILAYAT DEL ROSSI 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 12496495 0 X WWW.CSUSB.EDU/SMSU X 1977 CA TO OPERATE THE CAMPUS UNION FACILITY FOR A VARIETY OF CAMPUS EVENTS AT CSUSB. 15 7 353 40 0 0 8749628 0 270534 11445307 135204 288919 1128811 762269 10284177 12496495 0 0 0 0 5983843 6356708 0 0 0 4169768 4559409 10153611 10916117 130566 1580378 14069131 14734227 4582644 3667362 9486487 11066865 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 4828121 0 12095125 STUDENT SERVICES FOR THE STUDENTS OF CALIFORNIA STATE UNIVERSITY, SAN BERNARDINO. 4828121 1 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 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 50 0 1 353 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X MICHELLE BULAON 9095375309 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 PAZ OLIVEREZ PRESIDENT'S DESIGNEE 1.00 0.00 X X 0 277172 91261 JESSE FELIX LEFT 0225 EXECUTIVE DIRECTOR 40.00 0.00 X X 159625 0 33418 VILAYAT DEL ROSSI INTERIM EXECUTIVE DIRECTOR & CFO 40.00 0.00 X 109667 0 43361 MARIA NAJERA-NERI BUDGET ANALYST 40.00 0.00 X 100521 0 46640 BIBIANA DIAZ-RODRIGUEZ FACULTY REPRESENTATIVE 1.00 40.00 X 0 105302 38466 LORENA MARQUEZ DIRECTOR STUDENT DIVERSITY AND BELONGING 1.00 0.00 X 110370 0 32745 JOHN REITZEL FACULTY REPRESENTATIVE 1.00 40.00 X 0 129594 11506 JESSICA LU UNIV. ADMIN REPRESENTATIVE 1.00 40.00 X 0 95909 30201 DARIA GRAHAM LEFT 0124 PRESIDENT'S DESIGNEE 1.00 40.00 X 0 55443 6100 CARSON FAJARDO ASI EXECUTIVE PRESIDENT 1.00 20.00 X X 0 18947 1486 DIEGO RENDON ASI EXECUTIVE VICE PRESIDENT 1.00 20.00 X X 0 16964 0 SHARDUL KULKARNI LEFT 1224 STUDENT REPRESENTATIVE 1.00 20.00 X 0 16661 0 EDGAR LOPEZ ALUMNI REPRESENTATIVE 1.00 20.00 X 0 15062 0 JOCELYN PAZ CHAIR 1.00 0.00 X X 0 0 0 ANGELICA AGUDO VICE CHAIR 5.00 0.00 X X 0 0 0 JOSE HERNANDEZ SECRETARY 5.00 0.00 X X 0 0 0 SOPHIA GARCIA CONTROLLER 1.00 0.00 X X 0 0 0 SUKHPREET KAUR STUDENT REPRESENTATIVE 1.00 0.00 X 0 0 0 ISAIAS MENDOZA-PLACENCIA STUDENT REPRESENTATIVE 1.00 0.00 X 0 0 0 CINTIANTL RANGEL-CANSECO STUDENT REPRESENTATIVE 1.00 0.00 X 0 0 0 480183 731054 335184 4 1 1 0 ROOX LIVE LLC PO BOX 6804 ALBANY CA 94706 ARTISTS AND STAGE PRODUCTION PERFORMANCE 122250 1 STUDENT UNION FEES 611710 10927434 10927434 STUDENT SERVICES REVEN 611710 290366 290366 RENTAL FEES 611710 227507 227507 11445307 288919 288919 REIMBURSEMENT REVENUE 900099 649818 649818 OTHER REVENUES 900099 112451 112451 762269 12496495 12095125 0 401370 435399 435399 4253238 2920879 1332359 243727 243727 1424344 427777 996567 68314 21767 46547 378564 205041 173523 17192 8635 8557 1214811 389255 825556 996202 211979 784223 152070 89837 62233 52370 6333 46037 838688 49811 788877 PROGRAM EXPENSES 509815 362171 147644 REPAIRS AND MAINTENANCE 156149 50628 105521 CAMPUS SERVICES 42515 23693 18822 132719 60315 72404 10916117 4828121 6087996 0 370547 392217 9822427 11543611 939563 893572 1759182 1153507 1471501 1226625 421511 244876 755901 506444 14069131 14734227 457920 563210 261852 2 3862872 3104150 4582644 3667362 X 9486487 11066865 9486487 11066865 14069131 14734227 1580378 0 X X 0 1 X 1 0 X X X 1 CALIFORNIA STATE UNIVERSITY SAN BERNARDINO 330644150 6 1 4828121 0 1 4828121 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X PART IV, SECTION A, LINE 2: THE ORGANIZATION SUPPORTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO, A GOVERNMENTAL ENTITY OF THE STATE OF CALIFORNIA. PART IV, SECTION D, LINE 1: A MAJORITY OF THE BOARD IS EITHER AN EMPLOYEE OR STUDENT OF CALIFORNIA STATE UNIVERSITY SAN BERNARDINO (CSUSB). THIS OVERLAP ALLOWS FOR THE UNIVERSITY TO EFFECTIVELY CONTROL THE ORGANIZATION, ALLOWING BOTH ORGANIZATIONS TO SHARE FINANCIAL AND OTHER REPORTS WITH EACH OTHER. PART IV, SECTION E, LINE 1C: THE STUDENT UNION WAS FORMED TO FINANCE, OPERATE AND CONSTRUCT A CAMPUS UNION FACILITY AT CALIFORNIA STATE UNIVERSITY, SAN BERNARDINO AS A STUDENT BODY CENTER FOR THE BENEFIT OF THE STUDENTS, FACULTY, STAFF, ALUMNI AND GUESTS OF THE UNIVERSITY IN ORDER TO PROMOTE AND ASSIST THE EDUCATIONAL PROGRAMS OF THE UNIVERSITY. THE STUDENT UNION PERFORMS THESE FUNCTIONS UNDER AN OPERATING AGREEMENT WITH TRUSTEES OF THE CALIFORNIA STATE UNIVERSITY (THE TRUSTEES). THE STUDENT UNION AGREES TO APPLY THE FUNDS AND PROPERTIES IT RECEIVES EXCLUSIVELY TOWARDS THESE PURPOSES AND TO OBTAIN WRITTEN APPROVAL OF THE TRUSTEES PRIOR TO INITIATING ANY ADDITIONAL FUNCTIONS. PART IV, SECTION D, LINE 3: CSUSB HAS A SIGNIFICANT VOICE IN DIRECTING THE USE OF THE ORGANIZATION'S INCOME AND ASSETS THROUGH ITS REPRESENTATION ON THE BOARD, THE REQUIREMENT THAT THE ORGANIZATION'S BUDGET BE APPROVED BY THE UNIVERSITY PRESIDENT, AND THE OPERATING AGREEMENT PROVISIONS REQUIRING CAMPUS OVERSIGHT, OPERATIONAL REVIEW, AND INTEGRATION OF SMSU ACTIVITIES WITH CAMPUS OPERATIONS. 0 51385 X 0 152896 60273 92623 614470 595456 19014 652750 570896 81854 51385 51385 244876 OTHER LIABILITIES 9776 PENSION RELATED ITEMS 1770292 OPEB RELATED ITEMS 827429 LEASES 496653 3104150 12716197 0 12716197 -219702 -219702 12496495 11135819 219702 219702 10916117 0 10916117 PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -219,702. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 219,702. X X 0 0 0 0 0 0 0 0 0 PAZ OLIVEREZ PRESIDENT'S DESIGNEE 0 270343 0 0 0 6829 0 79917 0 11344 0 368433 0 0 JESSE FELIX LEFT 0225 EXECUTIVE DIRECTOR 154967 0 0 0 4658 0 19972 0 13446 0 193043 0 0 0 VILAYAT DEL ROSSI INTERIM EXECUTIVE DIRECTOR & CFO 109667 0 0 0 0 0 9546 0 33815 0 153028 0 0 0 DARIA GRAHAM LEFT 0124 PRESIDENT'S DESIGNEE 0 55443 0 0 0 0 0 3740 0 2360 0 61543 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, SECRETARY, CONTROLLER AND EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE CAN REQUEST TO HOLD MEETINGS. THIS TENDS TO BE DONE DURING THE SUMMER WHEN MOST OF THE BOARD MEMBERS ARE NOT AVAILABLE AND MAKE DECISIONS ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ACCORDING TO CURRENT BYLAWS, THE UNIVERSITY PRESIDENT HAS THE AUTHORITY TO APPOINT AN ADMINISTRATIVE REPRESENTATIVE, TWO FACULTY REPRESENTATIVES, AND PROVIDES A DESIGNEE FOR THEIR BOARD SEAT. 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, FINANCE AND CONTRACTS COMMITTEES 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 15 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 2024. 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 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 12B, II CALIFORNIA STATE UNIVERSITY SAN BERNADINO 0 CSUSB PHILANTHROPIC FOUNDATION 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 92407 452255077 ADMINISTER GIFTS AND SCHOLARSHIPS FOR CSUSB. CA 501(C)(3) LINE 5 CALIFORNIA STATE UNIVERSITY SAN BERNADINO 0 UNIVERSITY ENTERPRISES CORPORATION AT CSUSB 5500 UNIVERSITY PARKWAY SAN BERNARDINO CA 94207 956067343 EDUCATION, ADMINISTRATIONS, AND RELATED SERVICES CA 501(C)(3) LINE 5 CALIFORNIA STATE UNIVERSITY SAN BERNADINO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 CALIFORNIA STATE UNIVERSITY SAN BERNARDINO P 2363030 FMV CALIFORNIA STATE UNIVERSITY SAN BERNARDINO Q 11563020 FMV ASSOCIATED STUDENTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO Q 27456 FMV CSUSB PHILANTHROPIC FOUNDATION Q 27734 FMV UNIVERSITY ENTERPRISES CORPORATION AT CSUSB Q 74283 FMV