2025-05-08T17:22:03-05:00 2024-06-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2023-07-01 956042622 ASSOCIATED STUDENTS OF SDSU SAN DIEGO STATE UNIVERSITY ASSO 6195946555 5500 CAMPANILE DRIVE MC 7800 SAN DIEGO CA 921827800 CHRISTINA BROWN EXECUTIVE DIRECTOR 6195946555 2025-05-08 1 0 DANIEL ROMANO P00504182 2125990100 2023 2025-03-06 01:10:19Z CHRISTINA BROWN 5500 CAMPANILE DRIVE MC 7800 SAN DIEGO CA 921827800 44689352 0 X HTTP://AS.SDSU.EDU X 1932 CA TO SUPPORT THE MISSION OF SAN DIEGO STATE UNIVERSITY AND CREATE, PROMOTE, AND FUND (SEE SCH O) OPPORTUNITIES FOR STUDENTS, FACULTY, STAFF AND THE SDSU COMMUNITY. 13 6 1573 220 7626461 0 6672 26884 39205787 43752244 487539 869144 18688 41080 39718686 44689352 0 0 0 0 19076684 21148221 0 0 0 18887519 21373181 37964203 42521402 1754483 2167950 38506759 41905019 12489665 13719975 26017094 28185044 X TO SUPPORT THE SOCIAL, RECREATIONAL, CULTURAL AND EDUCATION PROGRAMS AND FACILITIES, BOTH ON CAMPUS AND IN THE COMMUNITY, AND TO ADVOCATE FOR STUDENT INTERESTS, PROVIDE LEADERSHIP OPPORTUNITIES AND PARTICIPATE IN SHARED GOVERNANCE. 0 0 18208493 0 7054771 OPERATION OF THE OPEN AIR THEATER, VIEJAS ARENA AND AZTEC STUDENT UNION PROVIDING CULTURAL AND ART PROGRAMS AND ATHLETIC EVENTS TO STUDENTS. 13914609 0 5431688 OPERATION OF CAMPUS RECREATION AND AQUATIC CENTERS AS PART OF UNIVERSITY EDUCATIONAL PROGRAMS AVAILABLE TO STUDENTS. 3203852 0 21044390 OPERATION OF STUDENT PROGRAMS AS PART OF THE UNIVERSITY EDUCATIONAL PROGRAMS. 3527028 0 2604815 OPERATION OF THE CHILDREN'S CENTER FOCUSING ON PARENTAL INVOLVEMENT AND CHILD DEVELOPMENT WHILE OFFERING CAREER RELATED OPPORTUNITIES TO STUDENTS MAJORING IN FAMILY STUDIES. THIS PROGRAMS IS AVAILABLE TO ALL STUDENTS. 3527028 0 2604815 38853982 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 54 0 1 1573 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 CARLOS CAREAGA 6195946555 5500 CAMPANILE DRIVE MC 7800 SAN DIEGO CA 921827800 JONATHAN WOOD SDSU DESIGNEE 2.00 40.00 X 0 198805 77720 JESSICA RENTTO SDSU DESIGNEE 2.00 40.00 X 0 229074 100999 TAREK MORSY PRESIDENT (THRU 04/2024) 37.50 0.00 X X 21034 0 0 SAM LINGAO EXECUTIVE VP (THRU 04/2024) 37.50 0.00 X X 20898 0 3392 MELVIN RIDLEY III VP EXTERNAL REL (THRU 04/2024) 37.50 0.00 X X 20376 0 3166 LEONARDO PENA REYES VP FINANCIAL AFFAIRS (THRU 04/2024) 37.50 0.00 X X 19414 0 0 ALLISON GALLANT VP UNIV AFFAIRS (THRU 04/2024) 37.50 0.00 X X 19721 0 0 KATARINA HERNANDEZ PRESIDENT (AS OF 04/2024) 6.00 0.00 X X 0 0 0 TAJUDDIN HENRY EXECUTIVE VP (AS OF 04/2024) 6.00 0.00 X X 0 0 0 DERRICK HERRERA VP EXTERNAL REL (AS OF 04/2024) 6.00 0.00 X X 0 0 0 VINCENT LIN VP FINANCIAL AFFAIRS (AS OF 04/2024) 6.00 0.00 X X 0 0 0 TRINITY DANG VP UNIV AFFAIRS (AS OF 04/2024) 6.00 0.00 X X 0 0 0 PALNI BHATT DIRECTOR 6.00 0.00 X 0 0 0 ALEX INGLIS DIRECTOR 6.00 0.00 X 0 0 0 KAILEY QUEZADA DIRECTOR 6.00 0.00 X 0 0 0 PATRICIO SILVA DIRECTOR 6.00 0.00 X 0 0 0 GIGI SALAZAR DIRECTOR 6.00 0.00 X 0 0 0 CHRISTINA BROWN EXECUTIVE DIRECTOR 40.00 0.00 X 203174 0 53872 PATRICIA REA ASSOC EXEC DIRECTOR 40.00 0.00 X 186133 0 40937 MARK ZAKRZEWSKI ASSOC EXEC DIRECTOR 40.00 0.00 X 176364 0 18831 GLEN BRANDENBURG FACILITIES DIRECTOR (THRU 12/2023) 40.00 0.00 X 172949 0 42650 CARLOS CAREAGA FINANCE DIRECTOR 40.00 0.00 X 155328 0 32114 TIMOTHY RIPKE VIEJAS ARENA DIRECTOR 40.00 0.00 X 137517 0 51664 SHAWKI MOORE FORMER DIRECTOR 0.00 0.00 X 16193 0 0 ROBSON WINTER FORMER DIRECTOR 0.00 0.00 X 15887 0 0 SANDRIEN MEKANY FORMER DIRECTOR 0.00 0.00 X 13555 0 0 SOFIA KOCH FORMER DIRECTOR 0.00 0.00 X 10946 0 0 1189489 427879 425345 17 1 1 0 ARAMARK PO BOX 841439 DALLAS TX 753978839 JANITORIAL SERVICES 2626428 ELITE SHOW SERVICES LLC 2878 CAMINO DE RIO SOUTH SUITE 260 SAN DIEGO CA 92108 SECURITY SERVICES 1870437 RHINO STAGING LLC PO BOX 1678 TEMPE AZ 852501678 EVENT SERVICES 309744 SHOWCALL PRODUCTIONS INC PO BOX 13333 LA JOLLA CA 92039 EVENT SERVICES 258271 GRANT THORNTON LLP PO BOX 51552 LOS ANGELES CA 900515852 AUDITING & ACCOUNTING 217477 11 26884 26884 STUDENT FEES 611710 20355882 20355882 CAMPUS PROGRAMS 713990 19957564 12807442 7150122 CHILDREN'S CENTER 624410 2311540 1835201 476339 GOVERNMENT CONTRACTS 900099 914098 914098 COMMUNICATIONS 900099 153160 153160 60000 60000 43752244 869144 869144 REBATES 900099 18247 18247 INSURANCE DIVIDENDS 900099 12952 12952 ADMIN. INCOME 900099 9881 9881 41080 44689352 36125783 7626461 910224 417807 417807 16624484 15031203 1593281 325363 254566 70797 2819253 2264453 554800 961314 847873 113441 118537 118537 83410 9775 73635 198792 23200 175592 22271 22271 220291 219263 1028 751593 698987 52606 303781 156732 147049 2335394 2335394 262617 252104 10513 154432 154432 6417904 6417904 1741364 1707948 33416 748860 727605 21255 PROGRAM EXPENDITURES 4088619 4088619 FACILITY EXPENSES 3641653 3641653 MISC. MANAGEMENT & GEN. 283663 283663 42521402 38853982 3667420 0 821960 780857 23827116 24311859 1819908 3750707 407401 493018 24936751 13430037 10609918 11506714 0 0 0 0 1020456 1061864 38506759 41905019 5025313 5892550 1413946 1525576 6050406 6301849 12489665 13719975 X 25035931 27142493 981163 1042551 26017094 28185044 38506759 41905019 2167950 0 X 0 1 X 1 1 1 X 254361 58118 5850 6672 26884 351885 254361 58118 5850 6672 26884 351885 351885 383330 167230 177924 487539 869144 2085167 18688 41080 59768 2496820 154891827 0.14090 0.26010 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GENERAL AND ADMINISTRATIVE - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 18,688. 2023 AMOUNT: $ 41,080. SCH A, PART II, SECTION C, LINE 17: THE ASSOCIATED STUDENTS, SAN DIEGO STATE UNIVERSITY (A.S.) IS THE RECOGNIZED STUDENT GOVERNMENT AT SAN DIEGO STATE UNIVERSITY, ADVOCATING STUDENT INTEREST ON CAMPUS AND IN LOCAL, STATE AND NATIONAL FORUMS. THE A.S. GOVERNING BOARD, COMPRISED 11 STUDENT ELECTED AND APPOINTED STUDENT LEADERS ALONG WITH TWO UNIVERSITY APPOINTED MEMBERS STRIVE TO DEVELOP RELEVANT AND QUALITY-MINDED SERVICES, FACILITIES, AND EXPERIENCES WHICH ARE RESPONSIVE TO MEMBERS OF THE CAMPUS AND SURROUNDING COMMUNITIES. THE A.S. FOSTERS MEANINGFUL STUDENT DEVELOPMENT OPPORTUNITIES THROUGH LEADERSHIP, VOLUNTEER, AND EMPLOYMENT EXPERIENCES. IN ADDITION TO OUT-OF-CLASSROOM LEARNING OPPORTUNITIES, THE A.S. PROVIDES CAMPUS COMMUNITY MEMBERS WITH IMPORTANT SOCIAL, CULTURAL, AND RECREATIONAL OPPORTUNITIES AS WELL AS A WIDE RANGE OF PROGRAMS AND SERVICES. IN RECOGNITION OF ITS RESPONSIBILITY TO ENHANCE STUDENT LIFE, THE A.S. ENCOURAGES AND SUPPORTS THE ACTIVITIES OF ALL SAN DIEGO STATE UNIVERSITY RECOGNIZED STUDENT ORGANIZATIONS WHOSE ACTIVITIES STIMULATE INDIVIDUAL AND GROUP PARTICIPATION WITHIN THE COMMUNITY. A.S. GENERATES SUPPORT FROM VARIOUS SOURCES, INCLUDING PROGRAM FEES AND IS IN THE PROCESS OF EXPLORING BEST WAYS TO INCREASE ITS PUBLIC SUPPORT, BY WAY OF GRANTS AND CONTRIBUTIONS. SHOULD A.S. NOT BE ABLE TO INCREASE ITS PUBLIC SUPPORT IT WILL CONSIDER OTHER OPTIONS FOR PUBLIC CHARITY STATUS, INCLUDING 509(A)(2), WHICH TEST IT ALREADY SATISFIES. 0 0 576648 576648 0 12203548 6588412 5615136 10766269 5925446 4840823 1390286 339531 1050755 11506714 ACCRUED EMPLOYEE BENEFITS 6067659 ACCRUED COMPENSATED BALANCES 214877 OPERATING LEASE LIABILITY 19313 6301849 X 45235731 546379 546379 44689352 0 44689352 43067781 546379 546379 42521402 0 42521402 PART X, LINE 2: THE ORGANIZATION AND PRIMARILY ALL OF ITS AFFILIATES ARE RECOGNIZED BY THE INTERNAL REVENUE SERVICES (IRS) AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS CHARITABLE ORGANIZATIONS QUALIFYING UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. UNDER U.S. GAAP, THE TAX EFFECTS FROM UNCERTAIN TAX POSITIONS ARE TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAX AUTHORITY. THE ORGANIZATION COMPLETED AN ANALYSIS OF ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE ACCOUNTING GUIDANCE AND DETERMINED THERE ARE NO AMOUNTS TO BE RECOGNIZED ON THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2024 OR 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: TEMPORARILY RESTRICTED REVENUE RELEASED 546,379. PART XII, LINE 2D - OTHER ADJUSTMENTS: TEMPORARILY RESTRICTED REVENUE RELEASED 546,379. X X X 0 0 0 0 0 0 0 0 0 JESSICA RENTTO SDSU DESIGNEE 0 228984 0 0 0 90 0 73275 0 27724 0 330073 0 0 JONATHAN WOOD SDSU DESIGNEE 0 181489 0 0 0 17316 0 58494 0 19226 0 276525 0 0 CHRISTINA BROWN EXECUTIVE DIRECTOR 200882 0 0 0 2292 0 41839 0 12033 0 257046 0 0 0 PATRICIA REA ASSOC EXEC DIRECTOR 180053 0 0 0 6080 0 37354 0 3583 0 227070 0 0 0 GLEN BRANDENBURG FACILITIES DIRECTOR (THRU 12/2023) 150026 0 0 0 22923 0 31136 0 11514 0 215599 0 0 0 MARK ZAKRZEWSKI ASSOC EXEC DIRECTOR 170013 0 0 0 6351 0 11474 0 7357 0 195195 0 0 0 TIMOTHY RIPKE VIEJAS ARENA DIRECTOR 136335 0 0 0 1182 0 29019 0 22645 0 189181 0 0 0 CARLOS CAREAGA FINANCE DIRECTOR 148523 0 0 0 6805 0 30774 0 1340 0 187442 0 0 0 SHAWKI MOORE FORMER DIRECTOR 16193 0 0 0 0 0 0 0 0 0 16193 0 0 0 ROBSON WINTER FORMER DIRECTOR 15887 0 0 0 0 0 0 0 0 0 15887 0 0 0 SANDRIEN MEKANY FORMER DIRECTOR 13555 0 0 0 0 0 0 0 0 0 13555 0 0 0 SOFIA KOCH FORMER DIRECTOR 10946 0 0 0 0 0 0 0 0 0 10946 0 0 0 FORM 990, PART VI, SECTION A, 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, SECTION A, LINE 7B 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, SECTION B, 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, SECTION B, 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, SECTION B, LINE 15 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, SECTION C, LINE 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE: THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. THE ORGANIZATION'S FORM 990 AND FORM 990-T 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 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 0 1 1 0 0 SAN DIEGO STATE UNIVERSITY Q 3065999 ACTUAL COST SAN DIEGO STATE UNIVERSITY P 3543418 ACTUAL COST