SANTOS MANUEL STUDENT UNION OF CA STATE UNIV SAN BERNARDINO: Form 990, tax year 2011
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- Organization
- SANTOS MANUEL STUDENT UNION OF CA STATE UNIV SAN BERNARDINO (EIN 95-3104280)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-08
- IRS object ID
- 201301289349302085
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-08T17:57:17-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952662063 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGERS ANDERSON MALODY & SCOTT LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 735 E CARNEGIE DRIVE SUITE 100 | AddressLine1 |
| City | SAN BERNARDINO | City |
| State | CA | State |
| ZIP Code | 92408 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953104280 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANTOS MANUEL STUDENT UNION OF CA | BusinessNameLine1 |
| Business Name Line2 | STATE UNIVERSITY AT SAN BERNARDINO | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SANT | NameControl |
| Phone | 9095377201 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 UNIVERSITY PARKWAY | AddressLine1 |
| City | SAN BERNARDINO | City |
| State | CA | State |
| ZIP Code | 92407 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK DAY | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 9095377201 | Phone |
| Date Signed | 2013-05-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TERRY SHEA | Name |
| PTIN | P00165007 | PTIN |
| Phone | 9098890871 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MARK DAY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 UNIVERSITY PARKWAY | AddressLine1 |
| City | SAN BERNARDINO | City |
| State | CA | State |
| ZIP Code | 92407 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4205141 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.STUDENTUNION.CSUSB.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1977 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | FORMED TO FINANCE, OPERATE AND CONSTRUCT A CAMPUS UNION FACILITY AT CSUSB WHICH SERVES TO PROMOTE AND ASSIST THE EDUCATIONAL PROGRAM OF THE UNIVERSITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 307 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3995000 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3876000 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8701 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9038 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 16321 | InvestmentIncomePriorYear |
| Investment Income Current Year | 41078 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 256520 | OtherRevenuePriorYear |
| Other Revenue Current Year | 279025 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4276542 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4205141 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2347752 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2423997 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1715876 | OtherExpensePriorYear |
| Other Expenses Current Year | 1817567 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4063628 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4241564 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 212914 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -36423 | RevenuesLessExpensesCY |
| Total Assets BOY | 4244029 | TotalAssetsBOY |
| Total Assets EOY | 4373916 | TotalAssetsEOY |
| Total Liabilities BOY | 921648 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1087958 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3322381 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3285958 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE STUDENT UNION THROUGH ITS PROGRAMS AND FACILITIES, IS A FOCALPOINT OF THE CAMPUS, ASSISTING IN THE RETENTION AND DEVELOPMENT OF STUDENTS WHILE ENCOURAGING A DEEPER UNDERSTANDING AND APPRECIATION OF CULTURAL PLURALISM, GENDER EQUITY AND ETHNIC DIVERSITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2273804 | Expense |
| Revenue | 9038 | Revenue |
| Description | STUDENT SERVICES FOR THE STUDENTS OF CALIFORNIA STATE UNIVERSITY AT SAN BERNARDINO. | Description |
| Total Program Service Expense | 2273804 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 26 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 307 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LISA IANNOLO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9095373922 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 UNIVERSITY PARKWAY | AddressLine1 |
| City | SAN BERNARDINO | City |
| State | CA | State |
| ZIP Code | 92407 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| KIM BROWDER | ||||||
| STUDENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| MARY FONG | ||||||
| FACULTY REPRESENTATIVE | 1.00 | X | 0 | 88523 | 24164 | |
| BRAD SPENCE | ||||||
| FACULTY REPRESENTATIVE | 1.00 | X | 0 | 64497 | 33400 | |
| CHARLENE EATON | ||||||
| STUDENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| MAHBUBA HAMMAD | ||||||
| STUDENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| JAMES WALKER | ||||||
| ASI REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| FATIMA ADAME MA | ||||||
| ALUMNI REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| MATIAS FARRE | ||||||
| UNIVERSITY ADMINISTRATIVE REPRESENTATIV | 1.00 | X | 0 | 85368 | 15837 | |
| DR FRANK L RINCON | ||||||
| PRESIDENT'S DESIGNEE | 1.00 | X | 0 | 150200 | 43577 | |
| MARISSA PAVONE | ||||||
| STUDENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| WENTE JOE ZHOU | ||||||
| STUDENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| ISMAEL AMBRIZ-TOVAR | ||||||
| STUDENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| MARLENA VILLAR | ||||||
| ASI EXECUTIVE VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 | |
| NGA LAM | ||||||
| SECRETARY | 5.00 | 0 | 0 | 0 | X | |
| TYLER ST JEAN | ||||||
| VICE CHAIR | 5.00 | 0 | 0 | 0 | X | |
| DAVID ALLISON | ||||||
| CHAIR | 5.00 | 0 | 0 | 0 | X | |
| MARK DAY | ||||||
| EXECUTIVE DIRECTOR | 40.00 | 87000 | 0 | 28793 | X | |
| DEVON BETHEL | ||||||
| CHAIR | 5.00 | 0 | 0 | 0 | X | |
| LAURA BRANTLEY | ||||||
| VICE CHAIR | 5.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 87000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 388588 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 145771 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 3876000 | MembershipDues |
| Total Contributions | 3876000 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM REVENUE | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 9038 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9038 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9038 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41078 | TotalRevenueColumn |
| Exclusion | $41,078 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 76868 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 76868 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 76868 | TotalRevenueColumn |
| Exclusion | $76,868 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | REIMBURSEMENT REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 202157 | TotalRevenueColumn |
| Exclusion | $202,157 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 202157 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4205141 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9038 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $320,103 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116243 | Total |
| Management And General | 116243 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1653080 | Total |
| Program Services | 959085 | ProgramServices |
| Management And General | 693995 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133935 | Total |
| Program Services | 133935 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 520739 | Total |
| Program Services | 293368 | ProgramServices |
| Management And General | 227371 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148175 | Total |
| Program Services | 45045 | ProgramServices |
| Management And General | 103130 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6676 | Total |
| Program Services | 743 | ProgramServices |
| Management And General | 5933 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45595 | Total |
| Program Services | 32564 | ProgramServices |
| Management And General | 13031 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105520 | Total |
| Program Services | 68893 | ProgramServices |
| Management And General | 36627 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 178364 | Total |
| Management And General | 178364 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25365 | Total |
| Program Services | 7610 | ProgramServices |
| Management And General | 17755 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SUPPLIES AND SERVICES | 449828 | 321753 | 128075 |
| UTILITIES | 426125 | 139736 | 286389 |
| PROGRAMS | 155847 | 141038 | 14809 |
| REPAIRS AND MAINTENANCE | 91616 | 8091 | 83525 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184456 | Total |
| Program Services | 121943 | ProgramServices |
| Management And General | 62513 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4241564 | Total |
| Program Services | 2273804 | ProgramServices |
| Management And General | 1967760 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81006 | BOY |
| EOY | 76765 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3765140 | BOY |
| EOY | 4051323 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42592 | BOY |
| EOY | 36575 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20301 | BOY |
| EOY | 2400 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 828653 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 621800 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 334990 | BOY |
| EOY | 206853 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4244029 | BOY |
| EOY | 4373916 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 266323 | BOY |
| EOY | 201045 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 655325 | BOY |
| EOY | 886913 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 921648 | BOY |
| EOY | 1087958 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3322381 | BOY |
| EOY | 3285958 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3322381 | BOY |
| EOY | 3285958 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4244029 | BOY |
| EOY | 4373916 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -36423 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Support Org170b1 Aiv | X | CollegeSupportOrg170b1Aiv |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2775100 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2954245 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4030591 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3995000 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3876000 | CurrentTaxYear |
| Total | 17630936 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2775100 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2954245 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4030591 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3995000 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3876000 | CurrentTaxYear |
| Total | 17630936 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 17630936 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 221777 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 117248 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 106812 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 102683 | CurrentTaxYearMinus1Year |
| Current Tax Year | 117946 | CurrentTaxYear |
| Total | 666466 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 260116 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 129629 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 229808 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 170158 | CurrentTaxYearMinus1Year |
| Current Tax Year | 202157 | CurrentTaxYear |
| Total | 991868 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 19289270 | TotalSupport |
| Gross Receipts From Admissions Etc | 43837 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.91400 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.90840 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME: REVENUES ARE REIMBURSEMENTS FOR PERSONNEL SERVICES FROM OTHER ENTITIES THAT UTILIZE STUDENT UNION FACILITIES. | GeneralExplanation |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 288821 | OtherCostOrOtherBasis |
| Depreciation | 207831 | Depreciation |
| Book Value | 80990 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 539832 | OtherCostOrOtherBasis |
| Depreciation | 413969 | Depreciation |
| Book Value | 125863 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 206853 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| OPEB OBLIGATION | $811,049 |
| ACCRUED COMPENSATED ABSENCES | $75,864 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 886913 | TotalOfAmounts |
| Total Revenue | 4205141 | TotalRevenue |
| Total Expenses | 4241564 | TotalExpenses |
| Excess Or Deficit For Year | -36423 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -36423 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4205141 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 4205141 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4205141 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4241564 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4241564 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4241564 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE ORGANIZATION 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 CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT (>50%) OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN TAX POSITIONS ARE REQUIRED. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR FRANK L RINCON | NamePerson |
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 149438 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 762 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 27335 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 16242 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 193777 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF FORM 990 IS PROVIDED TO AND REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | A BOARD MEMBER WHO IS FACED WITH A CONFLICT OF INTEREST ISSUE IS NORMALLY REQUIRED TO DISCLOSE IN WRITING TO THE CHAIR OF THE BOARD WHO SHALL HAVE THE AFFIRMATIVE DUTY TO ADVISE THE POLICIES AND PROCEDURES COMMITTEE OF THE CONFLICT AS SOON AS POSSIBLE. |
| 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. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE AND ALSO UPON REQUEST OF THE PUBLIC AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS DID NOT CHANGE SINCE THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 UNIVERSITY PARKWAY | AddressLine1 |
| City | SAN BERNARDINO | City |
| State | CA | State |
| ZIP Code | 92407 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330644150 | EIN |
| Primary Activities | PROVIDING EDUCATIONAL SERVICES TO THE PUBLIC. | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 115(1) | ExemptCodeSection |
| Public Charity Status | STATE INSTITUTION | PublicCharityStatus |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||
| O | 922691 | FMV |
| CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||
| I | 76868 | FMV |
| CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||
| D | 99886 | FMV |
| CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||
| R | 126837 | FMV |
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