2023-05-01T16:14:47-05:00 2022-06-30 420714325 RSM US LLP 920 5TH AVENUE SUITE 2800 SEATTLE WA 98104 990 2021-07-01 942830732 STUDENT UNION OF SAN JOSE STATE UNIVERSITY STUD 4089246315 ONE WASHINGTON SQUARE SAN JOSE CA 951920201 DAVID ALVES AD ACCOUNTING & FINANCE 4089246315 2023-04-26 1 DAVID ALVES 999009999 SUE ROBISON P00560072 2062814444 2023-04-26 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z TAMSEN BURKE ONE WASHINGTON SQUARE SAN JOSE CA 951920201 17992321 0 X SJSU.EDU/STUDENTUNION/ X 1982 CA TO PROVIDE SERVICES TO THE STUDENTS ATTENDING SAN JOSE STATE UNIVERSITY (SJSU). 11 8 414 11 43891 0 1514421 0 7517443 3815238 248238 1404032 1506847 183965 10786949 5403235 4000000 0 0 0 4489047 6109338 0 0 0 4017791 4318446 12506838 10427784 -1719889 -5024549 15630953 10496878 2180746 3810629 13450207 6686249 X THE STUDENT UNION OF SJSU (STUDENT UNION) IS AN AUXILIARY ORGANIZATION IN THE CSU SYSTEM. THE PURPOSE OF THE STUDENT UNION IS TO PROVIDE CULTURAL, EDUCATIONAL, SOCIAL AND RECREATIONAL SERVICES TO THE CAMPUS COMMUNITY AND OPERATES 3 MAJOR FACILITIES AND AN ATM BUILDING. 0 1 7146724 3994796 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 AQUATIC CENTER, AND AN ATM BUILDING. REVENUE IS DERIVED FROM STUDENT FEES AS WELL AS REVENUES EARNED FROM VARIOUS SERVICE FEES AND RENTAL OF SPACE. 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. 7146724 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 1 0 0 0 1 22 0 1 414 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 8 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 4089246315 ONE WASHINGTON SQUARE SAN JOSE CA 951920201 CHARLIE FAAS VP ADMINISISTRATION & FINANCE 2.00 40.00 X 0 292782 69610 SONJA DANIELS AVP CAMPUS LIFE 2.00 40.00 X 0 171597 71454 TAMSEN BURKE EXECUTIVE DIRECTOR 40.00 0.00 X 167990 0 26574 DAVID ALVES AD ACCOUNTING & FINANCE 40.00 0.00 X 129234 0 42962 KATHRYN BLACKMER REYES UNIVERSITY LIBRARIAN 2.00 40.00 X 0 108197 53050 DEBBIE GAIRAUD DIRECTOR OF HR 40.00 0.00 X 125602 0 33867 JERRY A DARRELL DIRECTOR OF IT & FACILITIES 40.00 0.00 X 105292 0 35902 RYAN FETZER RECREATION DIRECTOR 40.00 0.00 X 110000 0 18668 ISAIAH ANDREWS BOARD CHAIR 2.00 0.00 X X 0 0 0 JOSHUA REYES VICE CHAIR 2.00 0.00 X X 0 0 0 HOON CHO BOARD MEMBER 2.00 0.00 X 0 0 0 JAMES FIGUEROA BOARD MEMBER 2.00 0.00 X 0 0 0 PETER JOLEE BOARD MEMBER 2.00 0.00 X 0 0 0 ANOOP KAUR BOARD MEMBER 2.00 0.00 X 0 0 0 AARUSHI SHARMA BOARD MEMBER 2.00 0.00 X 0 0 0 SOUMYA TRIVEDI BOARD MEMBER 2.00 0.00 X 0 0 0 638118 572576 352087 6 0 1 0 0 STUDENT FEES 900099 2477077 2477077 SERVICE FEES 900099 1192300 1148809 43491 REIMBURSED WAGES & BENEFITS 900099 144069 144069 REIMBURSED EVENT COSTS 900099 1755 1755 COMMISSIONS 900099 37 37 3815238 196036 196036 170631 0 170631 170631 170231 400 13736395 60687 12543634 45452 1192761 15235 1207996 1207996 FOOD COURT MICROWAVE GRANT 900099 9000 9000 WORKER'S COMP INSURANCE DIVIDEND 900099 4007 4007 LITIGATION SETTLEMENTS 900099 327 327 13334 5403235 3951305 43891 1408039 4878588 3427859 1450729 189085 113451 75634 651378 468992 182386 390287 274229 116058 12445 12445 57070 57070 56834 56834 242978 202257 40721 258693 186625 72068 161690 7128 154562 17690 13981 3709 639101 639101 137093 55311 81782 REPAIRS & MAINTENANCE 1049569 1047624 1945 CLUB SPORT PROGRAM EXPE 521293 521293 BAD DEBT EXPENSE 476730 476730 OUTSIDE SERVICES 383409 95647 287762 303851 93226 210625 10427784 7146724 3281060 0 422638 1180785 2518849 2959814 629365 2615503 154049 68424 7608936 6081604 2201905 1527332 8783691 0 920456 2145020 15630953 10496878 734451 1731627 27768 15665 65009 0 1353518 2063337 2180746 3810629 X 13450207 6686249 13450207 6686249 15630953 10496878 -5024549 -1739409 0 X X 0 1 X 1 0 X X 1 SAN JOSE STATE UNIV 770414438 6 1 231292 0 1 231292 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 SECTION D, LINE 3: 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. SECTION E, LINE 2A: THE STUDENT UNION OF SAN JOSE STATE UNIVERSITY (STUDENT UNION) OPERATES TWO MAJOR FACILITIES (STUDENT UNION BUILDING, RECREATION AND AQUATIC CENTER). 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. SECTION E, LINE 2B: 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. 0 0 3395931 2889598 506333 4213005 3192006 1020999 1527332 FUNDS HELD IN TRUST 25011 DEFERRED INFLOWS OF RESOURCES 668333 OPEB ASSET 1451676 2145020 DEFERRED INFLOW OF RESOURCES 2063337 2063337 X 3663826 -1739409 -1739409 5403235 0 5403235 10427784 0 10427784 0 10427784 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 YEARS BEFORE 2019. X X 0 0 0 0 0 0 0 0 0 CHARLIE FAAS VP ADMINISISTRATION & FINANCE 0 291186 0 0 0 1596 0 44132 0 25478 0 362392 0 0 SONJA DANIELS AVP CAMPUS LIFE 0 170799 0 0 0 798 0 50740 0 20714 0 243051 0 0 TAMSEN BURKE EXECUTIVE DIRECTOR 167990 0 0 0 0 0 11946 0 14628 0 194564 0 0 0 DAVID ALVES AD ACCOUNTING & FINANCE 129234 0 0 0 0 0 9100 0 33862 0 172196 0 0 0 KATHRYN BLACKMER REYES UNIVERSITY LIBRARIAN 0 107399 0 0 0 798 0 31457 0 21593 0 161247 0 0 DEBBIE GAIRAUD DIRECTOR OF HR 125602 0 0 0 0 0 9013 0 24854 0 159469 0 0 0 FORM 990, PART III, LINE 3 THE EVENT CENTER WAS NOT UNDER STUDENT UNION OF SAN JOSE STATE UNIVERSITY'S DIRECTION DURING THE FISCAL YEAR. BEGINNING JULY 1, 2022, STUDENT UNION'S OVERSIGHT OF THE BUILDING RESUMED. 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 ALL VOTING DIRECTORS OF THE BOARD SERVE ON A VOLUNTARY, PART-TIME BASIS, RECEIVE NO COMPENSATION, DO NOT MAKE CONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS, AND DO NOT HAVE ACCESS TO EXPENSE ACCOUNTS OR OTHER ALLOWANCES. THE EXECUTIVE DIRECTOR OF THE CORPORATION SITS ON THE BOARD AND IS A NON-VOTING MEMBER. TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY, THE ORGANIZATION USES THE SERVICES OF AN INDEPENDENT CONSULTANT WHO REVIEWS COMPARABLE SALARY DATA AND MAKES RECOMMENDATIONS TO THE BOARD. THE MOST RECENT COMPENSATION STUDY WAS COMPLETED IN JANUARY 2022. THE BOARD OF DIRECTORS APPROVED SALARY ADJUSTMENTS FOR FULL-TIME EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 THE PUBLIC IS ADVISED TO GO TO HTTPS://WWW.SJSU.EDU/STUDENTUNION/ABOUT-US/DOCUMENTS-DISCLOSURES/CORPORATE-D DOCUMENTS.PHP OR VISIT THE STUDENT UNION ADMINISTRATIVE OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE STUDENT UNION MAKES ITS GOVERNING DOCUMENTS AND ANNUAL FINANCIAL STATEMENTS AVAILABLE ONLINE TO THE PUBLIC THROUGH ITS WEBSITE NOTED ABOVE. THE STATEMENT OF NET ASSETS IS PRINTED IN THE CAMPUS NEWSPAPER WITH A NOTE AT THE BOTTOM OF THE POSTING STATING THAT FULL FINANCIALS WITH NOTES ARE AVAILABLE ONLINE OR IN THE STUDENT UNION ADMINISTRATIVE OFFICE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. SAN JOSE STATE UNIVERSITY ONE WASHINGTON SQUARE SAN JOSE CA 95192 770414038 EDUCATION INSTITUTE CA N/A 0 ASSOCIATED STUDENTS OF SAN JOSE STATE UNIVERSITY ONE WASHINGTON SQUARE SAN JOSE CA 95192 941156305 AUX. SERVICES CA 501(C)(3) LINE 5 SAN JOSE STATE UNIVERSITY 1 SAN JOSE STATE UNIVERSITY RESEARCH FOUNDATION ONE WASHINGTON SQUARE SAN JOSE CA 95192 946017638 FINANCIAL ASSISTANCE CA 501(C)(3) LINE 2 SAN JOSE STATE UNIVERSITY 1 SPARTAN SHOPS INC SJSU ONE WAHINGTON SQUARE SAN JOSE CA 95192 941392424 AUX. SERVICES CA 501(C)(3) LINE 12A, I SAN JOSE STATE UNIVERSITY 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0