Civic Intelligence

California State Student Association

EIN 94-2311940 • 501(c)3 • Long Beach, CA

Profile

CSSA as a student-led organization strives to improve the lives of California State University (CSU) students by advocating for student needs and engaging students in systemwide, state, and federal higher education policy making.

401 Golden Shore 244Long Beach, CA 90802

calstatestudents.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

5.5%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

42nd percentile

1.1%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.3%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,428,377

Up $37,650 (+1.1%) from 2023

Liabilities

Down

$313,050

Down $63,430 (-17%) from 2023

Net Assets

Up

$3,115,327

Up $101,080 (+3.4%) from 2023

Revenue

Up

$1,834,386

Up $92,555 (+5.3%) from 2023

Expenses

Down

$1,733,306

Down $29,791 (-1.7%) from 2023

Net Income

Up

$101,080

Up $122,346 (+575%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $270,954Liabilities 2010: $10,187Net Assets 2010: $260,7672010Assets 2011: $271,469Liabilities 2011: $2,756Net Assets 2011: $268,7132011Assets 2012: $310,189Liabilities 2012: $5,489Net Assets 2012: $304,7002012Assets 2013: $320,092Liabilities 2013: $6,523Net Assets 2013: $313,5692013Assets 2014: $312,291Liabilities 2014: $2,454Net Assets 2014: $309,8372014Assets 2015: $321,801Liabilities 2015: $3,063Net Assets 2015: $318,7382015Assets 2016: $910,399Liabilities 2016: $31,146Net Assets 2016: $879,2532016Assets 2017: $1,371,804Liabilities 2017: $19,014Net Assets 2017: $1,352,7902017Assets 2018: $1,764,703Liabilities 2018: $74,164Net Assets 2018: $1,690,5392018Assets 2019: $1,945,689Liabilities 2019: $22,373Net Assets 2019: $1,923,3162019Assets 2020: $2,340,673Liabilities 2020: $1,499Net Assets 2020: $2,339,1742020Assets 2021: $2,809,807Liabilities 2021: $2,323Net Assets 2021: $2,807,4842021Assets 2022: $3,108,793Liabilities 2022: $73,280Net Assets 2022: $3,035,5132022Assets 2023: $3,390,727Liabilities 2023: $376,480Net Assets 2023: $3,014,2472023Assets 2024: $3,428,377Liabilities 2024: $313,050Net Assets 2024: $3,115,3272024

Highlighted filing

2024

Assets$3,428,377
Liabilities$313,050
Net Assets$3,115,327

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $459,7612010Revenue 2011: $514,416Expenses 2011: $506,470Net Income 2011: $7,9462011Revenue 2012: $490,554Expenses 2012: $454,567Net Income 2012: $35,9872012Revenue 2013: $528,887Expenses 2013: $520,018Net Income 2013: $8,8692013Revenue 2014: $649,732Expenses 2014: $653,464Net Income 2014: -$3,7322014Revenue 2015: $647,584Expenses 2015: $638,683Net Income 2015: $8,9012015Revenue 2016: $1,583,993Expenses 2016: $1,074,468Net Income 2016: $509,5252016Revenue 2017: $1,669,437Expenses 2017: $1,195,900Net Income 2017: $473,5372017Revenue 2018: $1,699,432Expenses 2018: $1,361,683Net Income 2018: $337,7492018Revenue 2019: $1,816,304Expenses 2019: $1,604,749Net Income 2019: $211,5552019Revenue 2020: $1,801,131Expenses 2020: $1,385,273Net Income 2020: $415,8582020Revenue 2021: $1,659,403Expenses 2021: $1,191,093Net Income 2021: $468,3102021Revenue 2022: $1,496,386Expenses 2022: $1,268,357Net Income 2022: $228,0292022Revenue 2023: $1,741,831Expenses 2023: $1,763,097Net Income 2023: -$21,2662023Revenue 2024: $1,834,386Expenses 2024: $1,733,306Net Income 2024: $101,0802024

Highlighted filing

2024

Revenue$1,834,386
Expenses$1,733,306
Net Income$101,080

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.43$0.31$3.12$1.83$1.73$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.39$0.38$3.01$1.74$1.76$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.11$0.07$3.04$1.50$1.27$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$1.66$1.19$0.47
2020Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$1.80$1.39$0.42
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.02$1.92$1.82$1.60$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.76$0.07$1.69$1.70$1.36$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.35$1.67$1.20$0.47
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.03$0.88$1.58$1.07$0.51
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.65$0.64$0.01
2014Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.65$0.65$0.00
2013Summary only. Only limited summary data is available for this year.$0.32$0.01$0.31$0.53$0.52$0.01
2012Summary only. Only limited summary data is available for this year.$0.31$0.01$0.30$0.49$0.45$0.04
2011Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$0.51$0.51$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,834,386
Mission and Program Overview

Mission

It is the mission of the California State Student Association to maintain and enhance access and affordability to a quality public higher education for the people of California, to the California State University.

The Cal State Student Association (CSSA) as a student-led organization strives to improve the lives of California State University (CSU) students by advocating for student needs and engaging students in systemwide, state, and federal higher education policy making.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$82,671$53,165▼ $29,506
Land, Buildings, and Equipment, Net$14,743$2,688▼ $12,055
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,390,727$3,428,377▲ $37,650
Other Assets Total$3,293,313$3,372,524▲ $79,211
Liabilities
Other Liabilities$365,972$308,731▼ $57,241
Accounts Payable and Accrued Expenses$10,508$4,319▼ $6,189
Total Liabilities$376,480$313,050▼ $63,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,991,587$3,092,667▲ $101,080
Net Assets With Donor Restrictions$22,660$22,660→ $0
Total Net Assets Fund Balance$3,014,247$3,115,327▲ $101,080
Total Liabilities and Net Assets / Fund Balance$3,390,727$3,428,377▲ $37,650

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,688$90,970$93,658
Other Assets Org$287,496--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Joe NinoExecutive Director$105,063$105,063
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,573,922
Investment Income
$166,350
Other Revenue
$94,114
Change in Net Assets
$101,080

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,834,386
Total Revenue per Audited Statements
$1,834,386
Total Revenue per Form 990
$1,834,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,595,175
Grants and Similar Amounts Paid$138,131
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$138,131--$138,131
All Other Expenses$51,022$45,256-$96,278
Travel$85,271--$85,271
Other Expenses$129,728$44,846-$44,846
Occupancy$33,478$500-$33,978
Information Technology-$15,676-$15,676
Fees for Services Accounting-$14,175-$14,175
Interest-$12,835-$12,835
Insurance-$4,110-$4,110
Fees for Services Legal$105--$105
Total Functional Expenses$1,129,782$603,524$0$1,733,306

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,733,306
Total Expenses per Audited Statements$1,733,306
Total Expenses per Form 990$1,733,306
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liabilities$308,731
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form is presented to the Board of Director's electronically and via a regularly scheduled plenary.

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

As part of our Memorandum of Understanding with the California State University, we abide by their Human Resources and Budget Policies, thus, we are required annually based on their timeline to complete these Conflict of Interest questionnaires.

Form 990, Part VI, Section B, Line 15A

The Executive Director's salary is determined similarly to other management personnel at the CSU Office of the Chancellor. Therefore, the Executive Director only receives compensation adjustments when other state employees of the CSU system receive such adjustments. This is all stipulated in the California State University's HR policies.

Form 990, Part VI, Section B, Line 15B

All employees are treated similarly to the Executive Director.

Form 990, Part VI, Section C, Line 19

Website, annual report distributed to all board and stakeholders, and upon request.

Filing and Contact Details

Filer

Filer Name
California State Student Association
EIN
94-2311940
Phone
5629514025
Address
401 Golden Shore 244, Long Beach, CA 90802

Signing Officer

Name
Joseph Nino
Title
Executive Director
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Nino
Formed
1959
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
25
Employees
0
Volunteers
31

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Lauren Schmidt
Phone
8182223500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: 2. California State University Shared Governance - CSSA maintains a comprehensive program of shared governance for students engagement with the California State University governance structure. CSSA facilitates student participation on various university committees and workgroups and regular engagement between student leaders and the university administration and CSU Board of Trustees. Students participate in university initiatives and directly engage the CSU administration on systemwide student issues. This program results in student-centered decision making by university leaders, ongoing conversations between student and university leaders, and recognition of student-led initiatives by the board of trustees and administrators. Students are provided with travel, staffing, and leadership opportunities to participate in university system policy making. CSSA enhances and creates opportunities for student representation in university decision making processes, including the recommendation of the Student Trustee candidate for the gubernatorial appointment to the CSU Board of Trustees. Total program expenses were $138,185. OTHER PROGRAM SERVICES 5: 4. Leadership DevelopmentDescription: The student board members, officers, and staff are afforded opportunities to receive professional development through state and national conferences and educational trainings. CSSA provides travel and registration/training fees for conferences pertaining to various topics applicable to higher education including, campus sustainability, university student affairs, student basic needs initiatives, university policy, and student leadership, among others. In addition, student officers are provided with mentorship partners from professional staff in the areas of governance, fiduciary responsibility, policy analysis, and nonprofit governance to train them as professional leaders. Annually, officers and staff participate in retreats to strengthen skills pertaining to leadership, communication, collaboration, efficacy and values.Total program expenses were $65,129. OTHER PROGRAM SERVICES 6: 1. ScholarshipsDescription: CSSA awards scholarships to student leaders on the basis of merit for service and leadership. This program provides tuition and cost of attendance assistance to CSU students to ensure they are able to participate in leadership opportunities while succeeding academically.Total program expenses were $139,328. OTHER PROGRAM SERVICES 7: 5. Student OutreachDescription: Part of CSSA's mission is to reach out to the general CSU student population and inform them of their student rights, opportunities for involvement, and to inform them of pertinent higher education issues. Student outreach is conducted via communication campaigns, public relations efforts, and engagement of the CSSA student board with their respective campus populations. CSSA utilizes various avenues to make information on systemwide and legislative policies accessible and available to students at large.Total program expenses were $87,196. OTHER PROGRAM SERVICES 8: 3. CSUnity ConferenceDescription: CSUnity is an annual conference that educates 200 students in navigating the California State University System and prepares them to address issues students face on their campuses. During a two-day conference held at a California State University campus, students attend various speaker sessions and participate in workshop trainings on leadership, governance, higher education topics, public policy, and advocacy. Students are equipped with the knowledge and tools to communicate their perspective pertaining to student issues in order to effectively participate in the university policy making process locally at the campus-level. Participants are provided the unique opportunity to collaborate and network with their peers to learn about the various diverse viewpoints of students across the state of California.Total program expenses were $114,053.

Financial Statement Notes

Part X : FIN48 Footnote

CSSA is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 2370(d) of the California Revenue and Taxation Code. CSSA is required to pay an annual filing fee to the State of California and other states it operates in.CSSA has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute forth financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2024, CSSA had no material unrecognized tax benefits, tax penalties or interest.CSSAs Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.CSSAs Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2023, 2022, 2021, and 2020 are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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