Civic Intelligence

Associated Students Csu Fresno

EIN 94-2371885 • 501(c)3 • Fresno, CA

Profile

Provide students of csu, fresno with a means of responsible and effective participation in the governance of the campus.

2771 East Shaw AvenueFresno, CA 93710

asi.csufresno.edu

Siviq Scores

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

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

59th percentile

9.0%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-2.3%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,561,983

Up $180,052 (+13%) from 2023

Liabilities

Up

$202,241

Up $5,042 (+2.6%) from 2023

Net Assets

Up

$1,359,742

Up $175,010 (+15%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin59th percentile

Revenue

Up

$1,665,943

Up $8,085 (+0.5%) from 2023

Expenses

Down

$1,490,933

Down $17,971 (-1.2%) from 2023

Net Income

Up

$175,010

Up $26,056 (+17%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $959,446Liabilities 2011: $198,057Net Assets 2011: $761,3892011Assets 2012: $1,019,721Liabilities 2012: $213,903Net Assets 2012: $805,8182012Assets 2013: $1,049,144Liabilities 2013: $211,183Net Assets 2013: $837,9612013Assets 2014: $970,088Liabilities 2014: $205,741Net Assets 2014: $764,3472014Assets 2015: $1,044,611Liabilities 2015: $224,630Net Assets 2015: $819,9812015Assets 2016: $1,109,656Liabilities 2016: $371,295Net Assets 2016: $738,3612016Assets 2017: $1,093,984Liabilities 2017: $352,481Net Assets 2017: $741,5032017Assets 2018: $1,094,952Liabilities 2018: $151,934Net Assets 2018: $943,0182018Assets 2019: $1,089,505Liabilities 2019: $184,834Net Assets 2019: $904,6712019Assets 2020: $1,088,860Liabilities 2020: $137,670Net Assets 2020: $951,1902020Assets 2021: $1,376,779Liabilities 2021: $183,024Net Assets 2021: $1,193,7552021Assets 2022: $1,223,428Liabilities 2022: $197,738Net Assets 2022: $1,025,6902022Assets 2023: $1,381,931Liabilities 2023: $197,199Net Assets 2023: $1,184,7322023Assets 2024: $1,561,983Liabilities 2024: $202,241Net Assets 2024: $1,359,7422024

Highlighted filing

2024

Assets$1,561,983
Liabilities$202,241
Net Assets$1,359,742
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $618,524Expenses 2011: $529,890Net Income 2011: $88,6342011Expenses 2012: $600,3842012Expenses 2013: $619,2062013Revenue 2014: $683,990Expenses 2014: $757,604Net Income 2014: -$73,6142014Revenue 2015: $689,439Expenses 2015: $633,805Net Income 2015: $55,6342015Revenue 2016: $703,977Expenses 2016: $785,597Net Income 2016: -$81,6202016Revenue 2017: $708,814Expenses 2017: $705,672Net Income 2017: $3,1422017Revenue 2018: $900,398Expenses 2018: $876,361Net Income 2018: $24,0372018Revenue 2019: $960,659Expenses 2019: $999,006Net Income 2019: -$38,3472019Revenue 2020: $1,717,564Expenses 2020: $1,671,045Net Income 2020: $46,5192020Revenue 2021: $1,665,761Expenses 2021: $1,423,196Net Income 2021: $242,5652021Revenue 2022: $1,696,484Expenses 2022: $1,864,549Net Income 2022: -$168,0652022Revenue 2023: $1,657,858Expenses 2023: $1,508,904Net Income 2023: $148,9542023Revenue 2024: $1,665,943Expenses 2024: $1,490,933Net Income 2024: $175,0102024

Highlighted filing

2024

Revenue$1,665,943
Expenses$1,490,933
Net Income$175,010
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,561,983
Liabilities
$202,241
Net assets
$1,359,742
Revenue
$1,665,943
Expenses
$1,490,933
Net income
$175,010
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.20$1.36$1.67$1.49$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.38$0.20$1.18$1.66$1.51$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.20$1.03$1.70$1.86$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.18$1.19$1.67$1.42$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.14$0.95$1.72$1.67$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.09$0.18$0.90$0.96$1.00$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.15$0.94$0.90$0.88$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.35$0.74$0.71$0.71$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.37$0.74$0.70$0.79$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.22$0.82$0.69$0.63$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.21$0.76$0.68$0.76$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.21$0.84$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.21$0.81$0.60
2011Summary only. Only limited summary data is available for this year.$0.96$0.20$0.76$0.62$0.53$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,665,943
Mission and Program Overview

Mission

Provide students of csu, fresno with a means of responsible and effective participation in the governance of the campus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,220,544$1,264,082▲ $43,538
Cash and Non-Interest-Bearing Accounts$146,898$287,883▲ $140,985
Accounts Receivable$14,489$10,018▼ $4,471
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,381,931$1,561,983▲ $180,052
Liabilities
Escrow Account Liability$121,692$119,565▼ $2,127
Accounts Payable and Accrued Expenses$75,507$82,676▲ $7,169
Total Liabilities$197,199$202,241▲ $5,042
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,184,732$1,359,742▲ $175,010
Total Net Assets Fund Balance$1,184,732$1,359,742▲ $175,010
Total Liabilities and Net Assets / Fund Balance$1,381,931$1,561,983▲ $180,052

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$98,224$98,224
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gabriel ParraVP of Finance Thru 1/24PT$18,000-$18,000
Karen CarrilloPresident Thru 5/24PT$12,325$359$12,684
Caroline AlvarezVP External Affairs Thru 6/24PT$12,275$368$12,643
Frederick LisitsaExecutive Vice PresidentPT$4,450$147$4,597
Alysa GaraugordobilSenator Thru 5/24-$3,000$115$3,115
Zachary OrtizSenator Thru 5/24-$3,000$115$3,115
David KleinSenator Thru 5/24-$3,000-$3,000
Miguel Perez-esparzaSenator Thru 5/24-$3,000-$3,000
Elise GuerraSenator Thru 5/24-$2,773$99$2,872
Marcos MendezSenator Thru 5/24-$2,818-$2,818
Varun RajSenator Thru 5/24-$2,208$97$2,305
Faith Van HovenSenator / President Start 6/24PT$1,500$33$1,533
Ivan TrujilloSenator Thru 5/24-$1,500$33$1,533
Marco FloresSenator Thru 5/24-$1,500$33$1,533
Victor Munive RodriguezSenator Thru 5/24-$1,500$33$1,533
Ingeborg KisbyeSenator-$1,500-$1,500
Luis ManzoSenator-$1,500-$1,500
Valerie JimenezSenator Thru 5/24-$1,500-$1,500
Guadalupe Zamudio TellesVP of Finance Start 1/24PT$1,200$26$1,226
Jazmyn BarronSenator Thru 5/24-$708-$708
Nicholas MonroeSenator Thru 5/24-$542-$542
Seth Maye-meneleySenator Thru 5/24-$500-$500

Board Members and Trustees

NameTitle
Adam GarabedianSenator Start 6/24
Carlie HallSenator Start 6/24
Cindy JaureguiSenator Start 6/24
Dayanara GuzmanSenator Start 6/24
Jaselle CamilingSenator Start 6/24
Landon Dubois LeeSenator Start 6/24
Maris PradoSenator Start 6/24
Melanie MoraSenator Start 6/24
Rey HokeSenator Start 6/24
Rhythm ChaudharySenator Start 6/24
Robert RiveraSenator Start 6/24
Rynee WijesingheSenator Start 6/24
Sydney FirstmanSenator Start 6/24
Wendy RenteriaSenator Start 6/24
Francisco CardinaleSenator Thru 5/24
Marco a FlorezVP External Affairs Start 6/24
Revenue and Support

Revenue Composition

Contributions and Grants
$8,200
Program Service Revenue
$1,567,189
Investment Income
$46,502
Other Revenue
$44,052
All Other Contributions
$8,200
Change in Net Assets
$175,010

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,665,943
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$11,512
Total Revenue per Audited Statements
$1,677,455
Total Revenue per Form 990
$1,665,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,046,591
Salaries, Compensation, and Employee Benefits$444,342
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,451$94,397-$200,848
Current Officers, Directors, Trustees, and Key Employees-$173,362-$173,362
Fees for Services Management-$75,000-$75,000
Other Employee Benefits$35,154$34,978-$70,132
Office Expenses$11,393$40,192-$51,585
Advertising$41,376$4,429-$45,805
Travel-$23,864-$23,864
All Other Expenses$6,345$9,415-$15,760
Fees for Services Accounting-$15,079-$15,079
Insurance-$12,343-$12,343
Other Expenses$23,669$2,472-$2,472
Total Functional Expenses$993,529$497,404$0$1,490,933

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,502,445
Expenses per Audited Statements$1,490,933
Total Expenses per Form 990$1,490,933
Expenses Not Reported on Form 990$11,512
Expenses Not Reported on Financial Statements$0
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
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
No
Other officer compensation reviewed
No
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 6

“The organization has one class of voting members comprised of the students of california state university, fresno.”

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

“Each member has the right to vote on the election of senators and officers.”

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

“Each member has the right to vote on: 1) the election of senators and officers 2) the disposition of all or substantially all of the corporation's assets 3) any merger and its principal terms and any amendment of those terms 4) any election to dissolve the corporation”

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

“The executive director and the auxiliary accounting manager for the california state university, fresno association, along with the associated students officers and directors, review a draft version of the tax return prior to filing.”

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

“The code of conduct policy is adhered to, and conflict of interest forms are completed annually. These forms include both the policy and the education code. In the event that a potential or actual conflict of interest arises, a review and discussion will be conducted to determine the most appropriate course of action.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Associated Students Csu Fresno
EIN
94-2371885
Phone
5592780800
Address
2771 EAST SHAW AVENUE, FRESNO, CA 93710

Signing Officer

Name
Faith Van Hoven
Title
President
Phone
5592780800
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Faith Van Hoven
Formed
1986
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
41
Volunteers
0

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Qi Wen Liang
Phone
4159561500
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 1B:

“This liability account was established to reflect funds held in trust for various sponsored programs on campus. These consist of student clubs for which associated students processes transactions only and does not monitor the use of funds.”

PART X, LINE 2:

“Associated students is exempt from federal and state of california income tax under internal revenue code (the code) section 501(c)(3) and california revenue and taxation code section 23701(d), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. Associated students has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. Associated students has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The returns of associated students are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.”

Raw XML AppendixShowing 400 of 673 raw XML fields

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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IRS990/ActivityOrMissionDesc0PROVIDE STUDENTS OF CSU, FRESNO WITH A MEANS OF RESPONSIBLE AND EFFECTIVE PARTICIPATION IN THE GOVERNANCE OF THE CAMPUS.
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