SANTOS MANUEL STUDENT UNION OF CA STATE UNIV SAN BERNARDINO: Form 990, tax year 2024
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- Organization
- SANTOS MANUEL STUDENT UNION OF CA STATE UNIV SAN BERNARDINO (EIN 95-3104280)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-13
- IRS object ID
- 202611339349307056
- Schema version
- 2024v5.5
- 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) |
|---|---|---|
| Return | 2026-05-13T14:52:25-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 121 SOUTH TEJON STREET SUITE 1100 | AddressLine1Txt |
| City | COLORADO SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953104280 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANTOS MANUEL STUDENT UNION OF CSUSB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SANT | BusinessNameControlTxt |
| Phone | 9095377201 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 UNIVERSITY PARKWAY | AddressLine1Txt |
| City | SAN BERNARDINO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92407 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VILAYAT DEL ROSSI | PersonNm |
| Person Title | INTERIM EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9095377201 | PhoneNum |
| Signature | 2026-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 7196350330 | PhoneNum |
| Preparation | 2026-05-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VILAYAT DEL ROSSI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 UNIVERSITY PARKWAY | AddressLine1Txt |
| City | SAN BERNARDINO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92407 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,496,495 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CSUSB.EDU/SMSU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE THE CAMPUS UNION FACILITY FOR A VARIETY OF CAMPUS EVENTS AT CSUSB. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 353 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,749,628 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $270,534 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,445,307 | CYProgramServiceRevenueAmt |
| PY Investment Income | $135,204 | PYInvestmentIncomeAmt |
| CY Investment Income | $288,919 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,128,811 | PYOtherRevenueAmt |
| CY Other Revenue | $762,269 | CYOtherRevenueAmt |
| PY Total Revenue | $10,284,177 | PYTotalRevenueAmt |
| CY Total Revenue | $12,496,495 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,983,843 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,356,708 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,169,768 | PYOtherExpensesAmt |
| CY Other Expenses | $4,559,409 | CYOtherExpensesAmt |
| PY Total Expenses | $10,153,611 | PYTotalExpensesAmt |
| CY Total Expenses | $10,916,117 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $130,566 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,580,378 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,069,131 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,734,227 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,582,644 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,667,362 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,486,487 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,066,865 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE STUDENT UNION, THROUGH ITS PROGRAMS AND FACILITIES, IS A FOCAL POINT OF THE CAMPUS THROUGH ASSISTING IN THE RETENTION AND DEVELOPMENT OF STUDENTS WHILE ENCOURAGING A DEEPER UNDERSTANDING AND APPRECIATION OF CULTURAL PLURALISM, GENDER EQUITY, AND ETHNIC DIVERSITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,828,121 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $12,095,125 | RevenueAmt |
| Desc | STUDENT SERVICES FOR THE STUDENTS OF CALIFORNIA STATE UNIVERSITY, SAN BERNARDINO. | Desc |
| Total Program Service Expenses | $4,828,121 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 353 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELLE BULAON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9095375309 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 UNIVERSITY PARKWAY | AddressLine1Txt |
| City | SAN BERNARDINO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92407 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| PAZ OLIVEREZ | |||||||||
| PRESIDENT'S DESIGNEE | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $277,172 | $91,261 | ||
| JESSE FELIX LEFT 0225 | |||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | Yes (X) | $159,625 | $0 | $33,418 | ||
| VILAYAT DEL ROSSI | |||||||||
| INTERIM EXECUTIVE DIRECTOR & CFO | 40.00 | 0.00 | Yes (X) | $109,667 | $0 | $43,361 | |||
| MARIA NAJERA-NERI | |||||||||
| BUDGET ANALYST | 40.00 | 0.00 | $100,521 | $0 | $46,640 | Yes (X) | |||
| BIBIANA DIAZ-RODRIGUEZ | |||||||||
| FACULTY REPRESENTATIVE | 1.00 | 40.00 | Yes (X) | $0 | $105,302 | $38,466 | |||
| LORENA MARQUEZ | |||||||||
| DIRECTOR STUDENT DIVERSITY AND BELONGING | 1.00 | 0.00 | $110,370 | $0 | $32,745 | Yes (X) | |||
| JOHN REITZEL | |||||||||
| FACULTY REPRESENTATIVE | 1.00 | 40.00 | Yes (X) | $0 | $129,594 | $11,506 | |||
| JESSICA LU | |||||||||
| UNIV. ADMIN REPRESENTATIVE | 1.00 | 40.00 | Yes (X) | $0 | $95,909 | $30,201 | |||
| DARIA GRAHAM LEFT 0124 | |||||||||
| PRESIDENT'S DESIGNEE | 1.00 | 40.00 | $0 | $55,443 | $6,100 | Yes (X) | |||
| CARSON FAJARDO | |||||||||
| ASI EXECUTIVE PRESIDENT | 1.00 | 20.00 | Yes (X) | Yes (X) | $0 | $18,947 | $1,486 | ||
| DIEGO RENDON | |||||||||
| ASI EXECUTIVE VICE PRESIDENT | 1.00 | 20.00 | Yes (X) | Yes (X) | $0 | $16,964 | $0 | ||
| SHARDUL KULKARNI LEFT 1224 | |||||||||
| STUDENT REPRESENTATIVE | 1.00 | 20.00 | Yes (X) | $0 | $16,661 | $0 | |||
| EDGAR LOPEZ | |||||||||
| ALUMNI REPRESENTATIVE | 1.00 | 20.00 | Yes (X) | $0 | $15,062 | $0 | |||
| JOCELYN PAZ | |||||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANGELICA AGUDO | |||||||||
| VICE CHAIR | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOSE HERNANDEZ | |||||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SOPHIA GARCIA | |||||||||
| CONTROLLER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SUKHPREET KAUR | |||||||||
| STUDENT REPRESENTATIVE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ISAIAS MENDOZA-PLACENCIA | |||||||||
| STUDENT REPRESENTATIVE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CINTIANTL RANGEL-CANSECO | |||||||||
| STUDENT REPRESENTATIVE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $480,183 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $731,054 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $335,184 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROOX LIVE LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6804 | AddressLine1Txt |
| City | ALBANY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ARTISTS AND STAGE PRODUCTION PERFORMANCE | ServicesDesc |
| Compensation | $122,250 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT UNION FEES | 611710 | $10,927,434 | $10,927,434 |
| STUDENT SERVICES REVEN | 611710 | $290,366 | $290,366 |
| RENTAL FEES | 611710 | $227,507 | $227,507 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,445,307 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $288,919 | TotalRevenueColumnAmt |
| Exclusion | $288,919 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| REIMBURSEMENT REVENUE | 900099 | $649,818 | $649,818 | |
| OTHER REVENUES | 900099 | $112,451 | $112,451 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $762,269 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,496,495 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,095,125 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $401,370 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $435,399 | TotalAmt |
| Management And General | $435,399 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,253,238 | TotalAmt |
| Program Services | $2,920,879 | ProgramServicesAmt |
| Management And General | $1,332,359 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,727 | TotalAmt |
| Management And General | $243,727 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,424,344 | TotalAmt |
| Program Services | $427,777 | ProgramServicesAmt |
| Management And General | $996,567 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,314 | TotalAmt |
| Program Services | $21,767 | ProgramServicesAmt |
| Management And General | $46,547 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,564 | TotalAmt |
| Program Services | $205,041 | ProgramServicesAmt |
| Management And General | $173,523 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,192 | TotalAmt |
| Program Services | $8,635 | ProgramServicesAmt |
| Management And General | $8,557 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,214,811 | TotalAmt |
| Program Services | $389,255 | ProgramServicesAmt |
| Management And General | $825,556 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $996,202 | TotalAmt |
| Program Services | $211,979 | ProgramServicesAmt |
| Management And General | $784,223 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,070 | TotalAmt |
| Program Services | $89,837 | ProgramServicesAmt |
| Management And General | $62,233 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,370 | TotalAmt |
| Program Services | $6,333 | ProgramServicesAmt |
| Management And General | $46,037 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $838,688 | TotalAmt |
| Program Services | $49,811 | ProgramServicesAmt |
| Management And General | $788,877 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM EXPENSES | $509,815 | $362,171 | $147,644 |
| REPAIRS AND MAINTENANCE | $156,149 | $50,628 | $105,521 |
| CAMPUS SERVICES | $42,515 | $23,693 | $18,822 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,719 | TotalAmt |
| Program Services | $60,315 | ProgramServicesAmt |
| Management And General | $72,404 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,916,117 | TotalAmt |
| Program Services | $4,828,121 | ProgramServicesAmt |
| Management And General | $6,087,996 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,547 | BOYAmt |
| EOY | $392,217 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,822,427 | BOYAmt |
| EOY | $11,543,611 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $939,563 | BOYAmt |
| EOY | $893,572 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,759,182 | BOYAmt |
| EOY | $1,153,507 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,471,501 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,226,625 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,511 | BOYAmt |
| EOY | $244,876 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $755,901 | BOYAmt |
| EOY | $506,444 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,069,131 | BOYAmt |
| EOY | $14,734,227 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $457,920 | BOYAmt |
| EOY | $563,210 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,852 | BOYAmt |
| EOY | $2 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,862,872 | BOYAmt |
| EOY | $3,104,150 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,582,644 | BOYAmt |
| EOY | $3,667,362 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,486,487 | BOYAmt |
| EOY | $11,066,865 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,486,487 | BOYAmt |
| EOY | $11,066,865 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,069,131 | BOYAmt |
| EOY | $14,734,227 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,580,378 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330644150 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $4,828,121 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $4,828,121 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Governmental Entity | Yes (X) | GovernmentalEntityInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 2: | THE ORGANIZATION SUPPORTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO, A GOVERNMENTAL ENTITY OF THE STATE OF CALIFORNIA. |
| PART IV, SECTION D, LINE 1: | A MAJORITY OF THE BOARD IS EITHER AN EMPLOYEE OR STUDENT OF CALIFORNIA STATE UNIVERSITY SAN BERNARDINO (CSUSB). THIS OVERLAP ALLOWS FOR THE UNIVERSITY TO EFFECTIVELY CONTROL THE ORGANIZATION, ALLOWING BOTH ORGANIZATIONS TO SHARE FINANCIAL AND OTHER REPORTS WITH EACH OTHER. |
| PART IV, SECTION E, LINE 1C: | THE STUDENT UNION WAS FORMED TO FINANCE, OPERATE AND CONSTRUCT A CAMPUS UNION FACILITY AT CALIFORNIA STATE UNIVERSITY, SAN BERNARDINO AS A STUDENT BODY CENTER FOR THE BENEFIT OF THE STUDENTS, FACULTY, STAFF, ALUMNI AND GUESTS OF THE UNIVERSITY IN ORDER TO PROMOTE AND ASSIST THE EDUCATIONAL PROGRAMS OF THE UNIVERSITY. THE STUDENT UNION PERFORMS THESE FUNCTIONS UNDER AN OPERATING AGREEMENT WITH TRUSTEES OF THE CALIFORNIA STATE UNIVERSITY (THE TRUSTEES). THE STUDENT UNION AGREES TO APPLY THE FUNDS AND PROPERTIES IT RECEIVES EXCLUSIVELY TOWARDS THESE PURPOSES AND TO OBTAIN WRITTEN APPROVAL OF THE TRUSTEES PRIOR TO INITIATING ANY ADDITIONAL FUNCTIONS. |
| PART IV, SECTION D, LINE 3: | CSUSB HAS A SIGNIFICANT VOICE IN DIRECTING THE USE OF THE ORGANIZATION'S INCOME AND ASSETS THROUGH ITS REPRESENTATION ON THE BOARD, THE REQUIREMENT THAT THE ORGANIZATION'S BUDGET BE APPROVED BY THE UNIVERSITY PRESIDENT, AND THE OPERATING AGREEMENT PROVISIONS REQUIRING CAMPUS OVERSIGHT, OPERATIONAL REVIEW, AND INTEGRATION OF SMSU ACTIVITIES WITH CAMPUS OPERATIONS. |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $51,385 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $152,896 | OtherCostOrOtherBasisAmt |
| Depreciation | $60,273 | DepreciationAmt |
| Book Value | $92,623 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $614,470 | OtherCostOrOtherBasisAmt |
| Depreciation | $595,456 | DepreciationAmt |
| Book Value | $19,014 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $652,750 | OtherCostOrOtherBasisAmt |
| Depreciation | $570,896 | DepreciationAmt |
| Book Value | $81,854 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $51,385 | OtherCostOrOtherBasisAmt |
| Book Value | $51,385 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $244,876 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| OTHER LIABILITIES | $9,776 |
| PENSION RELATED ITEMS | $1,770,292 |
| OPEB RELATED ITEMS | $827,429 |
| LEASES | $496,653 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,104,150 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $12,716,197 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,716,197 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$219,702 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$219,702 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,496,495 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,135,819 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $219,702 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $219,702 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,916,117 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,916,117 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES -219,702. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 219,702. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PAZ OLIVEREZ | ||||||||||||||
| PRESIDENT'S DESIGNEE | $0 | $270,343 | $0 | $0 | $0 | $6,829 | $0 | $79,917 | $0 | $11,344 | $0 | $368,433 | $0 | $0 |
| JESSE FELIX LEFT 0225 | ||||||||||||||
| EXECUTIVE DIRECTOR | $154,967 | $0 | $0 | $0 | $4,658 | $0 | $19,972 | $0 | $13,446 | $0 | $193,043 | $0 | $0 | $0 |
| VILAYAT DEL ROSSI | ||||||||||||||
| INTERIM EXECUTIVE DIRECTOR & CFO | $109,667 | $0 | $0 | $0 | $0 | $0 | $9,546 | $0 | $33,815 | $0 | $153,028 | $0 | $0 | $0 |
| DARIA GRAHAM LEFT 0124 | ||||||||||||||
| PRESIDENT'S DESIGNEE | $0 | $55,443 | $0 | $0 | $0 | $0 | $0 | $3,740 | $0 | $2,360 | $0 | $61,543 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, SECRETARY, CONTROLLER AND EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE CAN REQUEST TO HOLD MEETINGS. THIS TENDS TO BE DONE DURING THE SUMMER WHEN MOST OF THE BOARD MEMBERS ARE NOT AVAILABLE AND MAKE DECISIONS ON BEHALF OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ACCORDING TO CURRENT BYLAWS, THE UNIVERSITY PRESIDENT HAS THE AUTHORITY TO APPOINT AN ADMINISTRATIVE REPRESENTATIVE, TWO FACULTY REPRESENTATIVES, AND PROVIDES A DESIGNEE FOR THEIR BOARD SEAT. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT, FINANCE AND CONTRACTS COMMITTEES WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION MAINTAINS A CONFLICT OF INTERESTS POLICY FOR BOARD MEMBERS, OFFICERS, AND EMPLOYEES. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTERESTS, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF ANY OUTSIDE INTEREST, OUTSIDE ACTIVITY, AND FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR THE BOARD COMMITTEE DELEGATED THE AUTHORITY TO RECEIVE SUCH DISCLOSURES. MONITORING IS PERFORMED REGULARLY BY THE BOARD OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. |
| 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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE AND ALSO UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Controlled OrganizationControlledOrganizationInd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|
| CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||||||||||
| 5500 UNIVERSITY PARKWAY | SAN BERNARDINO | CA | 92407 | 330644150 | PROVIDING EDUCATIONAL SERVICES TO THE PUBLIC. | CA | 0 | |||
| ASSOCIATED STUDENTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||||||||||
| 5500 UNIVERSITY PARKWAY | SAN BERNARDINO | CA | 92407 | 956126562 | SUPPORTS THE RETENTION AND DEVELOPMENT OF STUDENTS. | CA | 0 | 501(C)(3) | LINE 12B, II | CALIFORNIA STATE UNIVERSITY SAN BERNADINO |
| CSUSB PHILANTHROPIC FOUNDATION | ||||||||||
| 5500 UNIVERSITY PARKWAY | SAN BERNARDINO | CA | 92407 | 452255077 | ADMINISTER GIFTS AND SCHOLARSHIPS FOR CSUSB. | CA | 0 | 501(C)(3) | LINE 5 | CALIFORNIA STATE UNIVERSITY SAN BERNADINO |
| UNIVERSITY ENTERPRISES CORPORATION AT CSUSB | ||||||||||
| 5500 UNIVERSITY PARKWAY | SAN BERNARDINO | CA | 94207 | 956067343 | EDUCATION, ADMINISTRATIONS, AND RELATED SERVICES | CA | 0 | 501(C)(3) | LINE 5 | CALIFORNIA STATE UNIVERSITY SAN BERNADINO |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||
| P | $2,363,030 | FMV |
| CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||
| Q | $11,563,020 | FMV |
| ASSOCIATED STUDENTS CALIFORNIA STATE UNIVERSITY SAN BERNARDINO | ||
| Q | $27,456 | FMV |
| CSUSB PHILANTHROPIC FOUNDATION | ||
| Q | $27,734 | FMV |
| UNIVERSITY ENTERPRISES CORPORATION AT CSUSB | ||
| Q | $74,283 | FMV |
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