2026-03-25T08:55:00-05:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2024-07-01 942830732 STUDENT UNION OF SAN JOSE STATE UNIVERSITY STUD 4089246350 ONE WASHINGTON SQUARE SAN JOSE CA 951920201 DAVID ALVES DIRECTOR ACCOUNTING & FINANCE 4089246350 2026-03-22 1 1 JOLANTA TUCK P01340068 7813803520 2026-03-06 2024 2025-03-06 01:10:19Z JON TUCKER ONE WASHINGTON SQUARE SAN JOSE CA 951920201 28339435 0 X HTTPS://WWW.SJSU.EDU/STUDENTUNION/ X 1982 CA TO PROVIDE SERVICES TO THE STUDENTS ATTENDING SAN JOSE STATE UNIVERSITY (SJSU). 13 6 561 6 607612 0 0 0 11573434 15626411 332570 397583 317 3932 11906321 16027926 0 0 0 0 8273497 9498492 0 0 0 5234473 5924970 13507970 15423462 -1601649 604464 9180153 9965057 2542600 2487237 6637553 7477820 X THE STUDENT UNION OF SAN JOSE STATE UNIVERSITY (THE "STUDENT UNION") IS AN AUXILIARY ORGANIZATION IN THE CALIFORNIA STATE UNIVERSITY ("CSU") SYSTEM. THE PURPOSES OF THE STUDENT UNION ARE TO PROVIDE CULTURAL, EDUCATIONAL, SOCIAL AND RECREATIONAL SERVICES TO THE SAN JOSE STATE UNIVERSITY (THE "UNIVERSITY") CAMPUS COMMUNITY, AND TO MANAGE AND OPERATE THE RENOVATED STUDENT UNION BUILDING, THE EVENT CENTER ARENA, AND THE SPARTAN RECREATION AND AQUATIC CENTER. 0 0 11202084 15030660 THE STUDENT UNION IS A CALIFORNIA STATE UNIVERSITY AUXILIARY ORGANIZATION THAT MANAGES AND MAINTAINS THREE MAJOR FACILITIES AT THE SAN JOSE STATE UNIVERSITY CAMPUS. THE FACILITIES INCLUDE THE STUDENT UNION BUILDING, THE RECREATION AND AQUATIC CENTER, AND THE EVENT CENTER ARENA. STUDENTS INTERACT WITH THE STUDENT UNION ON A DAILY BASIS, EITHER THROUGH THE USE OF FACILITIES OR PARTICIPATION IN SPONSORED EVENTS OR A STUDENT UNION PROGRAM. 11202084 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 73 0 1 561 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 6 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X DAVID ALVES 4089246350 ONE WASHINGTON SQUARE SAN JOSE CA 951920201 ADITYA VISHWAKARMA DIRECTOR 2.00 X 0 0 0 ANIYA DOGRA DIRECTOR, VICE CHAIR (AS OF 8/24) 2.00 X X 616 0 0 ARIANA LACSON DIRECTOR (AS OF 01/25) 2.00 2.00 X 0 15240 0 CHIMA NWOKOLO DIRECTOR (UNTIL 01/25) 2.00 2.00 X 0 0 0 EMRAN AZIMI VICE CHAIR (UNTIL 8/24) 2.00 X X 0 0 0 ERIK RODRIGUEZ DIRECTOR 2.00 X 0 0 0 JAYEESH TARACHANDANI DIRECTOR 2.00 X 0 0 0 JUSTIN DUONG DIRECTOR 2.00 X 850 0 0 KARTHIKA SASIKUMAR DIRECTOR 2.00 38.00 X 0 141782 69670 KATHRYN BLACKMER REYES DIRECTOR 2.00 38.00 X 0 133093 50791 LEO LEBEDENKO DIRECTOR 2.00 X 0 0 0 MARI FUENTES-MARTIN EDD DIRECTOR 2.00 38.00 X 0 275352 72816 MAUREEN PASAG DIRECTOR (AS OF 01/25) 2.00 38.00 X 0 208477 73111 SARA BONAKDAR DIRECTOR (UNTIL 01/25) 2.00 38.00 X 0 182805 69257 SARAB MULTANI CHAIR OF THE BOARD 2.00 2.00 X X 0 6600 0 SIYA JOHAL DIRECTOR 2.00 X 0 0 0 DAVID ALVES DIRECTOR OF ACCOUNTING AND FINANCE 40.00 X 119327 0 74029 JON TUCKER EXECUTIVE DIRECTOR (AS OF 03/25) 40.00 X 0 0 18965 TAMSEN BURKE EXECUTIVE DIRECTOR (UNTIL 9/24) 40.00 X 153507 0 50520 KATINA GREEN ACCOUNTING & FINANCIAL REPORTING 40.00 X 107900 0 49731 OMAR GARCIA DIRECTOR OF THE EVENT CENTER 40.00 X 100517 0 32708 RYAN FETZER DIRECTOR OF RECREATION 40.00 X 122853 0 28325 TIM BANKS ASSOCIATE EXECUTIVE DIRECTOR 40.00 X 146120 0 34939 751690 963349 624862 9 0 1 0 0 STUDENT UNION FEE FUNDING 713990 13477639 13477639 CLUB AND INTRAMURAL SPORTS REVENU 713990 902736 902736 SERVICE FEES 713990 727566 453226 274340 RENTAL INCOME 532000 442358 109086 333272 EVENT SERVICES REVENUE 713990 76112 76112 15626411 341350 341350 12367742 12311509 56233 56233 56233 3932 3932 3932 16027926 15022731 607612 397583 386238 386238 7306809 4930450 2376359 235459 160718 74741 960948 710572 250376 609038 415712 193326 21239 21239 56701 56701 44327 44327 345069 345069 59666 59666 365916 361813 4103 404287 223966 180321 1382476 1330408 52068 81295 55245 26050 213894 213894 257957 252068 5889 EVENT COSTS 1534333 1491330 43003 CLUB AND INTRAMURAL SPO 687804 687804 EQUIPMENT 212227 136945 75282 STAFF DEVELOPMENT 117269 34866 82403 140510 136627 3883 15423462 11202084 4221378 0 359684 821338 393538 235502 31659 30828 189848 163583 7482115 6853357 724346 628758 5340239 5797098 2140839 2287950 9180153 9965057 863969 938807 31951 16089 1646680 1532341 2542600 2487237 X 6637553 7477820 6637553 7477820 9180153 9965057 X 604464 268368 -32565 X 0 1 X 1 0 X X 1 SAN JOSE STATE UNIV 770414438 6 1 783984 10418100 1 783984 10418100 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART I, LINE 12G, COLUMN (VI) THE AMOUNT REPORTED IN COLUMN (VI) IS THE TOTAL PROGRAMMATIC EXPENSES OF THE ORGANIZATION USED FOR THE BENEFIT OF SAN JOSE STATE UNIVERSITY LESS CASH PAYMENTS TO SAN JOSE STATE UNIVERSITY OF $783,984 REPORTED IN COLUMN (V). PART IV, SECTION D, LINE 3 ROLE OF SUPPORTED ORGANIZATIONS THE PRESIDENT OF SAN JOSE STATE UNIVERSITY (UNIVERSITY) HAS ULTIMATE AUTHORITY OVER THE STUDENT UNION OF SAN JOSE STATE UNIVERSITY (STUDENT UNION) AND HAS THE POWER TO APPOINT THE NON-UNIVERSITY DIRECTOR AND CONFIRM OR REJECT NOMINATIONS FOR THE FACULTY DIRECTORS. POLICIES RECOMMENDED BY THE STUDENT UNION'S BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE UNIVERSITY PRESIDENT. PART IV, SECTION E, LINE 2A EXPLANATION OF SUPPORTED ORGANIZATION THE STUDENT UNION OF SAN JOSE STATE UNIVERSITY (STUDENT UNION) OPERATES THREE MAJOR FACILITIES (STUDENT UNION BUILDING, RECREATION AND AQUATIC CENTER, AND EVENT CENTER ARENA). THE STUDENT UNION OPERATES THESE FACILITIES WHICH BENEFITS THE STUDENTS, FACULTY, STAFF AND ALUMNI OF THE SAN JOSE STATE UNIVERSITY (UNIVERSITY). THE STUDENT UNION DOES NOT CARRY OUT ANY ACTIVITIES THAT HAS NOT BEEN APPROVED BY THE ADMINISTRATIVE OFFICERS OF THE UNIVERSITY. PART IV, SECTION E, LINE 2B EXPLANATION OF ORGANIZATION'S INVOLVEMENT THE UNIVERSITY WOULD HAVE ENGAGED IN THESE ACTIVITIES FOR THE BENEFIT OF STUDENTS, FACULTY, STAFF, AND ALUMNI OF THE UNIVERSITY BUT FOR THE STUDENT UNION'S INVOLVEMENT. 3240496 3134206 106290 4241619 3719151 522468 628758 DEFERRED OUTFLOW OF RESOURCES 1535179 OPEB ASSET 752771 2287950 DEFERRED INFLOW OF RESOURCES 1521346 DUE TO AFFILIATES 10995 1532341 X 16296294 268368 268368 16027926 0 16027926 15423462 0 15423462 0 15423462 PART X, LINE 2: THE STUDENT UNION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701(D) OF THE CALIFORNIA REVENUES AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. FORM 990, FILED BY THE STUDENT UNION, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. GENERALLY, THE STUDENT UNION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2022. THE STUDENT UNION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE TAX POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE STUDENT UNION'S CONTINUED QUALIFICATION AS A TAXEXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. X X 0 0 0 0 0 0 0 0 0 MARI FUENTES-MARTIN EDD DIRECTOR 0 256812 0 10000 0 8540 0 47581 0 25235 0 348168 0 0 MAUREEN PASAG DIRECTOR (AS OF 01/25) 0 208477 0 0 0 0 0 61342 0 11769 0 281588 0 0 SARA BONAKDAR DIRECTOR (UNTIL 01/25) 0 182805 0 0 0 0 0 44870 0 24387 0 252062 0 0 KARTHIKA SASIKUMAR DIRECTOR 0 141782 0 0 0 0 0 37404 0 32266 0 211452 0 0 TAMSEN BURKE EXECUTIVE DIRECTOR (UNTIL 9/24) 153507 0 0 0 0 0 6218 0 44302 0 204027 0 0 0 DAVID ALVES DIRECTOR OF ACCOUNTING AND FINANCE 119327 0 0 0 0 0 10735 0 63294 0 193356 0 0 0 KATHRYN BLACKMER REYES DIRECTOR 0 133093 0 0 0 0 0 39374 0 11417 0 183884 0 0 TIM BANKS ASSOCIATE EXECUTIVE DIRECTOR 146120 0 0 0 0 0 11354 0 23585 0 181059 0 0 0 KATINA GREEN ACCOUNTING & FINANCIAL REPORTING 107900 0 0 0 0 0 8599 0 41132 0 157631 0 0 0 RYAN FETZER DIRECTOR OF RECREATION 122853 0 0 0 0 0 9083 0 19242 0 151178 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT OF SAN JOSE STATE UNIVERSITY HAS THE POWER TO APPOINT THE NON-UNIVERSITY DIRECTOR, AND CONFIRM OR REJECT NOMINATIONS FOR THE FACULTY DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE PRESIDENT OF SAN JOSE STATE UNIVERSITY HAS ULTIMATE AUTHORITY OVER THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT POLICY IS MANAGED BY THE BOARD SECRETARY AND OVERSEEN BY THE EXECUTIVE DIRECTOR AND BOARD CHAIRPERSON. OCCURRENCE OF A CONFLICT IS GOVERNED BY CALIFORNIA STATE UNIVERSITY EXECUTIVE ORDER IN COMPLIANCE WITH CALIFORNIA EDUCATION CODE SECTIONS 89906, 89907, 89908, & 89909. WE REQUIRE EVERY BOARD MEMBER TO ANNUALLY SUBMIT A SIGNED CONFLICT CERTIFICATION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR OF THE CORPORATION SITS ON THE BOARD AND IS A NON-VOTING MEMBER. TO DETERMINE THE EXECUTIVE DIRECTOR AND OTHER OFFICERS' COMPENSATION, THE BOARD OF DIRECTORS REVIEW AND APPROVE SALARY ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 18 THE PUBLIC IS ADVISED TO GO TO HTTPS://SJSU.EDU/STUDENTUNION/ABOUT-US/DOCUMENTS-DISCLOSURES/CORPORATE-DOCUM ENTS.PHP OR VISIT THE STUDENT UNION ADMINISTRATIVE OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE STUDENT UNION MAKES ITS GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, TAX RETURNS, ANNUAL REPORTS, AND OPERATING BUDGETS AVAILABLE ONLINE TO THE PUBLIC THROUGH ITS WEBSITE LOCATED AT SJSU.EDU/STUDENTUNION/ABOUT-US/DOCUMENTS-DISCLOSURES/CORPORATE-DOCUMENTS.PH P. FORM 990, PART XI, LINE 9: RESTATEMENT DUE TO GASB 101 ADOPTION -32,565. THE TOWER FOUNDATION OF SAN JOSE STATE UNIVERSITY ONE WASHINGTON SQUARE SAN JOSE CA 95192 830403915 FINANCIAL ASSISTANCE CA 501(C)(3) LINE 7 SAN JOSE STATE UNIVERSITY 0 SPARTAN SHOPS INC ONE WASHINGTON SQUARE SAN JOSE CA 95192 941392424 AUXILIARY SERVICES CA 501(C)(3) LINE 12A, I SAN JOSE STATE UNIVERSITY 0 SAN JOSE STATE UNIVERSITY RESEARCH FOUNDATION ONE WASHINGTON SQUARE SAN JOSE CA 95192 946017638 FINANCIAL ASSISTANCE CA 501(C)(3) LINE 7 SAN JOSE STATE UNIVERSITY 0 SAN JOSE STATE UNIVERSITY ONE WASHINGTON SQUARE SAN JOSE CA 95192 770414038 EDUCATION INSTITUTE CA 115 N/A 0 ASSOCIATED STUDENTS OF SAN JOSE STATE UNIVERSITY ONE WASHINGTON SQUARE SAN JOSE CA 95192 941156305 AUXILIARY SERVICES CA 501(C)(3) LINE 5 SAN JOSE STATE UNIVERSITY 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0