2023-04-27T09:23:08-07:00 2022-06-30 383944511 Richard H Rechif Jr CPA 1240 India St Unit 308 San Diego CA 92101 990 2021-07-01 956042622 Associated Students of SDSU San Diego State University ASSO 6195946555 5500 Campanile Drive MC 7800 San Diego CA 92182 Christina Brown Executive Director 2023-04-20 true Christina Brown 999009999 Richard H Rechif Jr P00169119 6199975134 X 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Christina Brown 36310578 false X http://as.sdsu.edu X 1932 CA To support the mission of San Diego State University and create, promote, and fund opportunities for students, faculty, staff and the SDSU community. 13 6 1095 217 4716365 526356 491611 20650435 35641043 167230 177924 0 21344021 36310578 0 0 11338965 16323623 0 0 7804516 16835108 19143481 33158731 2200540 3151847 30778404 35994109 9667640 11731498 21110764 24262611 X To support the social, recreational, cultural, and educational programs and facilities, both on campus and in the community, and to advocate for student interests, provide leadership opportunities, and participate in shared governance. false false 13513845 9290578 Operation of the Open Air Theater, Viejas Arena, and Aztec Student Union providing cultural and art programs and athletic events to approximately 34,000 students. 9601615 4524451 Operation of campus recreation and aquatic centers as part of the University education programs available to approximately 34,000 students. 4456823 20118718 Operation of student programs as part of University educational programs available to approximately 34,000 students. 2600276 1707296 30172559 true true false false false false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 55 0 true 1095 true true true false false false false false false 0 false false false false false false false X 13 6 false false false false false true true true true false false true true true true true true true true false CA X X Carlos Careaga 6195946555 5500 Campanile Drive MC 7800 San Diego CA 921827800 Wood Jonathan SDSU Designee 2.00 40.00 X 0 273879 107294 Rentto Jessica SDSU Designee 2.00 40.00 X 0 195076 93579 Brown Christina Executive Dir. 40.00 0.00 X 188595 0 41291 Patricia Rea Assoc Exec Direct 40.00 0.00 158919 0 36416 Careaga Carlos Finance Director 40.00 0.00 134203 0 45265 Brandenburg Glen Facilities Directo 40.00 0.00 140768 0 36393 Zakrzewski Mark Aztec Rec Director 40.00 0.00 152319 0 17340 Dathe Stephanie Student Union Dir 40.00 0.00 115684 0 47521 Tejada Ashley thru 422 President 37.50 0.00 X X 18790 0 0 Schenkenfelder Jennifer 422 VP Univ Affairs 37.50 0.00 X X 18140 0 0 Moore Shawki thru 422 VP External Rel 37.50 0.00 X X 16425 0 0 Barber Austin thru 422 VP Financial Af 37.50 0.00 X X 14760 0 0 Esteban Karina thru 422 Executive VP 37.50 0.00 X X 13783 0 0 Walker Ava Director 6.00 0.00 X 0 0 0 Moore Shawki President 37.50 0.00 X X 0 0 0 Alexander Meena Executive VP 37.50 0.00 X X 0 0 0 Winter Robson VP External Rel 37.50 0.00 X X 0 0 0 Koch Sofia VP Financial Af 37.50 0.00 X X 0 0 0 Mekany Sandrien VP Univ Affairs 37.50 0.00 X X 0 0 0 Bartosh Brandon Director 6.00 0.00 X 0 0 0 deVega Grace Director 6.00 0.00 X 0 0 0 Grell Ava Director 6.00 0.00 X 0 0 0 Shaw Bianca Director 6.00 0.00 X 0 0 0 Taylor Mayah Director 6.00 0.00 X 0 0 0 972386 468955 425099 6 false true false Aramark 2200 Ross Ave Dallas TX 75201 Food Service 1467525 ITAV Solutions Inc 9570 Ridgehaven Ct Ste A San Diego CA 92123 Information Technology 1206731 Benefit Cordinators Corp 2 Robinson Plaza Ste 200 Pittsburg PA 15205 Benefits Management 728910 Elite Show Services 2878 Camino del Rio So Ste 260 San Diego CA 92108 Security 623865 Grant Thornton 444 S Flower St Ste 3100 Los Angeles CA 90071 Auditing & Accounting 108789 5 485761 5850 491611 Campus Programs 713990 14507641 10031207 4476434 Children's Center 624410 1707296 1467365 239931 Communications 900099 146295 146295 Student Fees 611710 19224811 19224811 Student Government 900099 55000 55000 35641043 177924 177924 0 0 0 0 0 0 0 0 36310578 30924678 4716365 177924 0 0 0 0 725548 725548 0 11731109 10990456 740653 998979 764067 234912 2146457 1730121 416336 721530 636603 84927 88937 88937 55162 16657 38505 262844 24044 238800 0 0 0 0 286530 268039 18491 615901 532053 83848 1813 485 1328 0 1154070 1154070 99979 97240 2739 0 107768 107768 0 4510120 4510120 1083949 1051011 32938 347458 347458 Program expenditures 4257593 4257593 Facility expenses 3684774 3684774 Misc management & general 278210 278210 0 33158731 30172559 2986172 0 1431238 770515 23987867 24522374 0 411399 2127215 0 0 0 0 332408 386747 20537766 12350508 4615492 8187258 0 0 0 0 0 30778404 35994109 2788227 3984281 812171 1385295 1900000 4167242 6361922 9667640 11731498 X 21110764 24262611 21110764 24262611 30778404 35994109 3151847 X false true X true true true X 9661205 9605468 9651859 11924542 19716422 60559496 0 0 9661205 9605468 9651859 11924542 19716422 60559496 0 60559496 322176 494683 383330 167230 177924 1545343 0 817661 117754 935415 63040254 65460986 0.96060 0.95220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 576648 576648 10680966 4960914 5720052 8461344 6042695 2418649 818808 770251 48557 8187258 Accrued Employee Benefits 6361922 6361922 X 36729625 419047 419047 36310578 36310578 33577778 419047 419047 33158731 33158731 Part X : FIN48 Footnote The Organization applied the provisions of FASB ASC 740, Accounting for Uncertainty in Income Taxes. The Organization files a Form 990 (Return of Organization Exempt from Income Tax) annually. When these returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the tax position taken or the amount of the position that would ultimately be sustained. Examples of tax positions common to the Organization include such matters at the tax-exempt status of each entity and various positions relative to potential sources of unrelated business taxable income and the associated Unrelated Business Income Tax (UBIT). UBIT is reported on Form 990-T, as appropriate. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation process, if any.Tax positions are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the application taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying statements of financial position, along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of June 30, 2022, the Organization has addressed uncertainty in its income tax position and has determined there are no unrecognized/derecognized tax benefits requiring an accrual.All tax-exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the organization as a tax-exempt entity under Internal Revenue Code Section 501(c)(3) and applicable state statutes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Temporarily restricted revenue released $419047 Part XII, Line 2d: Other expenses and losses per audited F/S Temporarily restricted revenue released $419047 false false false false false false false false false Brandenburg Glen Facilities Directo 129521 11247 26854 9539 177161 Brown Christina Executive Dir. 181197 7398 37615 3676 229886 Careaga Carlos Finance Director 131766 2437 27663 17602 179468 Dathe Stephanie Student Union Dir 114956 728 24282 23239 163205 Patricia Rea Assoc Exec Direct 152402 6517 31597 4819 195335 Rentto Jessica SDSU Designee 195016 60 59850 33729 288655 Wood Jonathan SDSU Designee 273825 54 80638 26656 381173 Zakrzewski Mark Aztec Rec Director 145309 7010 10003 7337 169659 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Operation of student programs as part of University educational programs available to approximately 34,000 students. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The President of San Diego State University is a voting member of the Associated Students of SDSU Council and has delegated his authority to a University staff member via the University President's designee title. This individual is appointed by virtue of their position at the University and all elected designees are nominated by the University President. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Under Title 5 of the California Code of Regulations, Section 42402, the University President is required to assure that the Associated Students of SDSU operates in conformity with policies of the California State University and of San Diego State University. The President may discontinue any program or expenditure that he or she determines is inconsistent with these policies. Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is prepared by an independent accounting firm from information provided by management. Management reviews a draft copy of the Form 990 and it is also reviewed by the Board of Directors prior to filing with the Internal Revenue Service. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The Associated Students of SDSU requires each interested party to disclose annually interests that could give rise to conflicts. The organization also monitors compliance with its conflict of interest policy through its purchasing and operating departments. The organization's staff also reviews contracts and requisitions for potential conflicts. The Board of Directors is authorized to take whatever action is deemed necessary to resolve potential or actual conflicts including; reporting any conflicts to the University Vice President for Business and Financial Affairs, prohibition of the interested party from discussions or decisions regarding the conflict of interest, modifying or redefining the duties and responsibilities of the interested party, or requiring the resignation of the interested party.It is the duty of each employee of the organization to disclose to the Executive Director, in writing, any incident that they believe to be a conflict of interest. Annually, the organization's Directors must submit a conflict of interest disclosure statement to the senior staff of the Human Resource Department. Prior to participating in the affairs of the organization's Board of Directors, Campus Life Council, University Council, or Judicial Affairs Council, all student members of the Board of Directors are required to sign a copy of the Directors Agreement and Policy Concerning Confidentiality, Access to Proprietary Information, Liability of Directors, Eligibility to Serve and Required Duties, and Conflict of Interest. The office of the Executive Director maintains a current copy of each student member's signed agreement. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Under Tile 5 of the California Code of Regulations, Section 42405, the organization maintains salary schedules comparable to San Diego State University (A California Public Institution). The salary of the Executive Director is also subject to approval by the Board of Directors of the Associated Students of SDSU. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization makes available its governing documents, conflicts of interest policy, and financial statements upon request. Most of these documents are also included on the organization's website. San Diego State University 5500 Campanile Drive San Diego CA 92182 330373293 Higher Education CA 115 N/A false SDSU Research Foundation 5250 Campanile Drive San Diego CA 92182 956042721 Research CA 501(c)(3) 12 Type III Func Int N/A false Aztec Shops Ltd 5500 Campanile Dr San Diego CA 92182 950516240 Bookstore, Food Service CA 501(c)(3) 12 Type III Func Int N/A false The Campanile Foundation 5500 Campanile Drive San Diego CA 92182 330868418 Philanthropy CA 501(c)(3) 5 N/A false false false false false true false false true false false true true true false false true true false false San Diego State University p 1913930 Actual San Diego State University q 3542395 Actual