Civic Intelligence

University Student Union California State University Northridge

990 • Fiscal year 2020 • EIN 23-7321859

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 16, 2021

18111 Nordhoff StreetNorthridge, CA 91330-8272

(818) 677-2491

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.65x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.27x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

59th percentile

7.8%

Higher net margin than 59% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$208,226

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

69th percentile

15%

Faster asset growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

2.9%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$7,400,987

Up $989,839 (+15%) from 2019

Net Assets

Up

$2,612,067

Up $815,673 (+45%) from 2019

Liabilities

Up

$4,788,920

Up $174,166 (+3.8%) from 2019

Revenue

Up

$17,800,513

Up $508,839 (+2.9%) from 2019

Expenses

Down

$16,407,414

Down $755,427 (-4.4%) from 2019

Net Income

Up

$1,393,099

Up $1,264,266 (+981%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $4,101,260Liabilities 2010: $1,859,429Net Assets 2010: $2,241,8312010Assets 2012: $6,977,790Liabilities 2012: $2,162,754Net Assets 2012: $4,815,0362012Assets 2014: $3,601,442Liabilities 2014: $2,380,012Net Assets 2014: $1,221,4302014Assets 2015: $4,201,629Liabilities 2015: $3,086,264Net Assets 2015: $1,115,3652015Assets 2017: $5,686,322Liabilities 2017: $3,793,665Net Assets 2017: $1,892,6572017Assets 2018: $6,840,807Liabilities 2018: $4,819,053Net Assets 2018: $2,021,7542018Assets 2019: $6,411,148Liabilities 2019: $4,614,754Net Assets 2019: $1,796,3942019Assets 2020: $7,400,987Liabilities 2020: $4,788,920Net Assets 2020: $2,612,0672020Assets 2021: $9,959,515Liabilities 2021: $4,692,748Net Assets 2021: $5,266,7672021Assets 2022: $10,981,881Liabilities 2022: $3,654,102Net Assets 2022: $7,327,7792022

Highlighted filing

2020

Assets$7,400,987
Liabilities$4,788,920
Net Assets$2,612,067

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10MExpenses 2010: $6,813,6932010Expenses 2012: $9,474,1452012Revenue 2014: $13,065,031Expenses 2014: $18,282,619Net Income 2014: -$5,217,5882014Revenue 2015: $13,283,012Expenses 2015: $13,230,533Net Income 2015: $52,4792015Revenue 2017: $15,475,096Expenses 2017: $14,653,312Net Income 2017: $821,7842017Revenue 2018: $16,696,381Expenses 2018: $16,005,648Net Income 2018: $690,7332018Revenue 2019: $17,291,674Expenses 2019: $17,162,841Net Income 2019: $128,8332019Revenue 2020: $17,800,513Expenses 2020: $16,407,414Net Income 2020: $1,393,0992020Revenue 2021: $15,993,023Expenses 2021: $14,000,381Net Income 2021: $1,992,6422021Revenue 2022: $16,476,738Expenses 2022: $15,477,161Net Income 2022: $999,5772022

Highlighted filing

2020

Revenue$17,800,513
Expenses$16,407,414
Net Income$1,393,099
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 16, 2021
Return Version
2019v5.2
Gross Receipts
$17,803,478
Mission and Program Overview

Mission

The university student union (usu) at california state university, northridge is a student-centered non-profit organization that works to expand the college experience through diversity and inclusion, social justice, resource centers, programs, services, employment, and involvement opportunities. The usu first opened its doors on july 5, 1975. Each facility is designed to enhance the total university experience through volunteer and job opportunities, events, and various services and amenities such as dining, study areas, computer labs, tv lounges, meeting spaces, recreational and wellness facilities promoting and celebrating the diversity and personal growth of students.

The mission of the university student union is to foster the achievement of students' educational goals by facilitating a strong connection between students and their campus community. We are an engaging and energetic campus program that develops students through inclusive activities, meaningful employment opportunities, leadership experiences and innovative technologies, facilities and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,122,170$6,084,798▲ $962,628
Land, Buildings, and Equipment, Net$710,016$670,003▼ $40,013
Cash and Non-Interest-Bearing Accounts$417,481$520,889▲ $103,408
Prepaid Expenses and Deferred Charges$87,173$86,643▼ $530
Accounts Receivable$60,038$26,101▼ $33,937
Inventories for Sale or Use$14,270$12,553▼ $1,717
Total Assets$6,411,148$7,400,987▲ $989,839
Liabilities
Other Liabilities$3,056,908$3,648,825▲ $591,917
Accounts Payable and Accrued Expenses$1,249,549$1,140,095▼ $109,454
Deferred Revenue$308,297--
Total Liabilities$4,614,754$4,788,920▲ $174,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,796,394$2,612,067▲ $815,673
Total Net Assets Fund Balance$1,796,394$2,612,067▲ $815,673
Total Liabilities and Net Assets / Fund Balance$6,411,148$7,400,987▲ $989,839

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$313,478$1,258,437$1,571,915
Leasehold Improvements$348,423$530,579$879,002
Other Land Buildings$8,102$20,325$28,427
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debra L HammondExecutive DirectorFT$175,205$33,021$208,226
Dr Marquita GammageUniv Faculty Board Rep (outgoing)--$116,957$116,957
Gabriella NguyenUniversity Rep--$73,949$73,949

Board Members and Trustees

NameTitle
Tyrone CarterChair/student Rep (outgoing)
Diana VicenteAs President, Bod Liaison (outgoing)
Sharon EichtenPRESIDENT'S BOARD REP (OUTGOING)
Stephanie BarbozaVice Chair /student Rep
Dr Carroll BrownAlumni Representative
Tonee SherrillAlumni Representative (outgoing)
Dr Shelley Ruelas-bischoffDiv of Student Affairs Rep
Alberto MartinezStudent Representative
Arrah EnawStudent Representative
Ayana GalvesStudent Representative
Melanie Alvarez RojasStudent Representative
Catleya MaralitStudent Representative (outgoing)
Christopher OrdonezStudent Representative (outgoing)
Giselle ReyesStudent Representative (outgoing)
Matthew ContrerasStudent Representative (outgoing)
Tammy RassamekiarrisakStudent Representative (outgoing)
Timmothy RobertsStudent Representative (outgoing)
Dr Edith WinterhalterUniversity Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$32,316
Program Service Revenue
$17,679,181
Investment Income
$89,016
Other Revenue
$0
Change in Net Assets
$1,393,099

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,800,513
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$17,800,513
Total Revenue per Form 990
$17,800,513
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,833,119
Other Expenses$5,477,454
Grants and Similar Amounts Paid$96,841
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,959,876$2,248,574-$8,208,450
Other Employee Benefits$991,114$551,833-$1,542,947
Occupancy$757,788$96,695-$854,483
Fees for Services Other$305,131$227,839-$532,970
Payroll Taxes$312,204$173,829-$486,033
Information Technology$242,111$177,448-$419,559
Pension Plan Contributions$248,887$138,576-$387,463
Office Expenses$151,996$56,792-$208,788
Current Officers, Directors, Trustees, and Key Employees$148,421$59,805-$208,226
Depreciation Depletion$151,037$34,158-$185,195
Other Expenses$92,737$63,549-$156,286
All Other Expenses$96,372$52,322-$148,694
Insurance$73,259$54,701-$127,960
Travel$74,201$24,970-$99,171
Advertising$50,801$37,933-$88,734
Grants to Domestic Individuals$64,869--$64,869
Conferences and Meetings$29,557$9,947-$39,504
Grants to Domestic Orgs$31,972--$31,972
Fees for Services Accounting$17,534$13,092-$30,626
Fees for Services Legal$9,310$6,951-$16,261
Total Functional Expenses$11,916,499$4,490,915$0$16,407,414

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$16,984,840
Expenses per Audited Statements$16,407,414
Total Expenses per Form 990$16,407,414
Expenses Not Reported on Form 990$577,426
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California State University NorthridgeNorthridge, CA115Student Support$31,972
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Post-retirement Benefit Payable$3,527,394
Due to Csu Northridge$103,282
Deposits Held in Custody$18,149
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

The president and cfo of california state university, northridge approve university student union's annual budget after the board approves it.

Form 990, Part VI, Section B, Line 11B

The final draft of form 990 is presented to each member and accepted by the board of directors at an official board meeting prior to the filing of form 990 with the internal revenue service. The board-accepted form 990 is available on the university student union website.

Form 990, Part VI, Section B, Line 12C

Conflicts of interest related to service on the board of directors are reviewed annually with all current board members. All board members are required to sign a statement each fiscal year acknowledging their understanding of their responsibilites and duties in regards to conflicts of interest. If a conflict of interest is discovered, the board member with the conflict is prohibited from voting on the issue, and, if they do vote, the vote does not count.

Form 990, Part VI, Section B, Line 15

Recommendations for employment and appropriate compensation are made by the universty student union (usu) and approved by the university human resources department. Compensation is based on a range of pay which is reviewed annually for comparability to positions of similar responsibility on california state university (csu) campuses, as well as positions of similar responsibility at csu auxiliaries. In conjunction with this review of comparability, geographic location is also considered. The usu board of directors approves recommended changes to salary ranges.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial audits available on its website and upon written request.

Filing and Contact Details

Filer

Filer Name
University Student Union
EIN
23-7321859
Phone
8186772491
Address
18111 NORDHOFF STREET, NORTHRIDGE, CA 91330-8272

Signing Officer

Name
Debra L Hammond
Title
Executive Director
Phone
8186772491
Signed
2021-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra L Hammond
Formed
1973
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
1
Employees
663
Volunteers
45

Preparer

Firm
Cohnreznick Llp
Address
400 CAPITOL MALL SUITE 1200, SACRAMENTO, CA 95814
Preparer
Lisa M Cummings CPA
Phone
9164429100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in post-retirement benefit cost -577,426.

FORM 990, PART XII, LINE 2C:

The process of overseeing the audit and selecting an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The union is a nonprofit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and section 23701(d) of the revenue taxation code of california. Accordingly, no provision for income taxes is included in the accompanying financial statements. The union has no unrecognized tax benefits at june 30, 2020. The union's federal and state income tax returns prior to fiscal years 2017 and 2016, respectively, are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. If applicable, the union recognizes interest and penalties associated with tax matters as part of income tax expense and includes accrued interest and penalties with accrued expenses in the statements of financial position.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Change in post-retirement benefit cost 577,426.

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IRS990/Form990PartVIISectionAGrp/PersonNm13MATTHEW CONTRERAS
IRS990/Form990PartVIISectionAGrp/PersonNm14MELANIE ALVAREZ ROJAS
IRS990/Form990PartVIISectionAGrp/PersonNm15SHARON EICHTEN
IRS990/Form990PartVIISectionAGrp/PersonNm16STEPHANIE BARBOZA
IRS990/Form990PartVIISectionAGrp/PersonNm17TAMMY RASSAMEKIARRISAK
IRS990/Form990PartVIISectionAGrp/PersonNm18TIMMOTHY ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm19TONEE SHERRILL
IRS990/Form990PartVIISectionAGrp/PersonNm20TYRONE CARTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt1STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt2STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt3STUDENT REPRESENTATIVE (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt4STUDENT REPRESENTATIVE (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6AS PRESIDENT, BOD LIAISON (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt7ALUMNI REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt8UNIVERSITY REP
IRS990/Form990PartVIISectionAGrp/TitleTxt9UNIV FACULTY BOARD REP (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIV OF STUDENT AFFAIRS REP
IRS990/Form990PartVIISectionAGrp/TitleTxt11UNIVERSITY REP
IRS990/Form990PartVIISectionAGrp/TitleTxt12STUDENT REPRESENTATIVE (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt13STUDENT REPRESENTATIVE (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt14STUDENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT'S BOARD REP (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE CHAIR /STUDENT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt17STUDENT REPRESENTATIVE (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt18STUDENT REPRESENTATIVE (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt19ALUMNI REPRESENTATIVE (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHAIR/STUDENT REP (OUTGOING)
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IRS990/MissionDesc0THE UNIVERSITY STUDENT UNION (USU) AT CALIFORNIA STATE UNIVERSITY, NORTHRIDGE IS A STUDENT-CENTERED NON-PROFIT ORGANIZATION THAT WORKS TO EXPAND THE COLLEGE EXPERIENCE THROUGH VARIOUS PROGRAMS, SERVICES, EMPLOYMENT, AND INVOLVEMENT OPPORTUNITIES. THE USU FIRST OPENED ITS DOORS ON JULY 5, 1975. EACH FACILITY IS DESIGNED TO ENHANCE THE TOTAL UNIVERSITY EXPERIENCE THROUGH VOLUNTEER AND JOB OPPORTUNITIES, EVENTS, AND VARIOUS SERVICES AND AMENITIES SUCH AS DINING, STUDY AREAS, COMPUTER LABS, TV LOUNGES, MEETING SPACES, RECREATIONAL AND WELLNESS FACILITIES PROMOTING AND CELEBRATING THE DIVERSITY AND PERSONAL GROWTH OF STUDENTS.
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IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc2RECREATION CENTER INCOME
IRS990/ProgramServiceRevenueGrp/Desc3OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAM REVENUE
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