Civic Intelligence

Student Union of San Jose

EIN 94-2830732 • 501(c)3 • San Jose, CA

Profile

The student union of san jose state university (the "student union") is an auxiliary organization in the california state university ("csu") system. The purposes of the student union are to provide cultural, educational, social and recreational services to the san jose state university (the "university") campus community, and to manage and operate the renovated student union building, the event center arena, and the spartan recreation and aquatic center.

One Washington SquareSan Jose, CA 95192-0201

www.sjsu.edu/STUDENTUNION

Siviq Scores

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

Liabilities / Assets

54th percentile

0.25x

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

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.16x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$348,168

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

62nd percentile

8.6%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

35%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$9,965,057

Up $784,904 (+8.6%) from 2024

Liabilities

Down

$2,487,237

Down $55,363 (-2.2%) from 2024

Net Assets

Up

$7,477,820

Up $840,267 (+13%) from 2024

Revenue

Up

$16,027,926

Up $4,121,605 (+35%) from 2024

Expenses

Up

$15,423,462

Up $1,915,492 (+14%) from 2024

Net Income

Up

$604,464

Up $2,206,113 (+138%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $9,431,191Liabilities 2010: $1,663,697Net Assets 2010: $7,767,4942010Assets 2011: $11,239,974Liabilities 2011: $2,122,103Net Assets 2011: $9,117,8712011Assets 2012: $10,779,959Liabilities 2012: $1,256,528Net Assets 2012: $9,523,4312012Assets 2013: $11,103,351Liabilities 2013: $1,163,924Net Assets 2013: $9,939,4272013Assets 2014: $11,644,520Liabilities 2014: $1,719,547Net Assets 2014: $9,924,9732014Assets 2015: $10,966,703Liabilities 2015: $1,838,451Net Assets 2015: $9,128,2522015Assets 2016: $12,339,480Liabilities 2016: $2,002,590Net Assets 2016: $10,336,8902016Assets 2017: $15,430,187Liabilities 2017: $5,042,538Net Assets 2017: $10,387,6492017Assets 2018: $14,176,346Liabilities 2018: $3,867,826Net Assets 2018: $10,308,5202018Assets 2019: $15,328,674Liabilities 2019: $3,592,150Net Assets 2019: $11,736,5242019Assets 2020: $17,674,798Liabilities 2020: $3,968,345Net Assets 2020: $13,706,4532020Assets 2021: $15,630,953Liabilities 2021: $2,180,746Net Assets 2021: $13,450,2072021Assets 2022: $10,496,878Liabilities 2022: $3,810,629Net Assets 2022: $6,686,2492022Assets 2023: $10,572,739Liabilities 2023: $2,637,273Net Assets 2023: $7,935,4662023Assets 2024: $9,180,153Liabilities 2024: $2,542,600Net Assets 2024: $6,637,5532024Assets 2025: $9,965,057Liabilities 2025: $2,487,237Net Assets 2025: $7,477,8202025

Highlighted filing

2025

Assets$9,965,057
Liabilities$2,487,237
Net Assets$7,477,820

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $7,203,6762010Expenses 2011: $7,663,0912011Expenses 2012: $7,491,8912012Expenses 2013: $7,537,7012013Revenue 2014: $9,161,201Expenses 2014: $9,329,151Net Income 2014: -$167,9502014Revenue 2015: $8,314,915Expenses 2015: $8,824,474Net Income 2015: -$509,5592015Revenue 2016: $12,050,868Expenses 2016: $10,346,821Net Income 2016: $1,704,0472016Revenue 2017: $13,133,172Expenses 2017: $13,689,543Net Income 2017: -$556,3712017Revenue 2018: $12,672,142Expenses 2018: $11,288,341Net Income 2018: $1,383,8012018Revenue 2019: $15,217,241Expenses 2019: $13,800,327Net Income 2019: $1,416,9142019Revenue 2020: $17,113,490Expenses 2020: $14,940,686Net Income 2020: $2,172,8042020Revenue 2021: $10,786,949Expenses 2021: $12,506,838Net Income 2021: -$1,719,8892021Revenue 2022: $5,403,235Expenses 2022: $10,427,784Net Income 2022: -$5,024,5492022Revenue 2023: $13,392,968Expenses 2023: $12,203,144Net Income 2023: $1,189,8242023Revenue 2024: $11,906,321Expenses 2024: $13,507,970Net Income 2024: -$1,601,6492024Revenue 2025: $16,027,926Expenses 2025: $15,423,462Net Income 2025: $604,4642025

Highlighted filing

2025

Revenue$16,027,926
Expenses$15,423,462
Net Income$604,464

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.97$2.49$7.48$16.0$15.4$0.60
2024Detailed filing. Detailed filing data is available for this year.$9.18$2.54$6.64$11.9$13.5$1.60
2023Detailed filing. Detailed filing data is available for this year.$10.6$2.64$7.94$13.4$12.2$1.19
2022Detailed filing. Detailed filing data is available for this year.$10.5$3.81$6.69$5.40$10.4$5.02
2021Detailed filing. Detailed filing data is available for this year.$15.6$2.18$13.5$10.8$12.5$1.72
2020Detailed filing. Detailed filing data is available for this year.$17.7$3.97$13.7$17.1$14.9$2.17
2019Detailed filing. Detailed filing data is available for this year.$15.3$3.59$11.7$15.2$13.8$1.42
2018Detailed filing. Detailed filing data is available for this year.$14.2$3.87$10.3$12.7$11.3$1.38
2017Detailed filing. Detailed filing data is available for this year.$15.4$5.04$10.4$13.1$13.7$0.56
2016Detailed filing. Detailed filing data is available for this year.$12.3$2.00$10.3$12.1$10.3$1.70
2015Detailed filing. Detailed filing data is available for this year.$11.0$1.84$9.13$8.31$8.82$0.51
2014Detailed filing. Detailed filing data is available for this year.$11.6$1.72$9.92$9.16$9.33$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$1.16$9.94$7.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$1.26$9.52$7.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$2.12$9.12$7.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.43$1.66$7.77$7.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 22, 2026
Return Version
2024v5.5
Gross Receipts
$28,339,435
Mission and Program Overview

Mission

The student union of san jose state university (the "student union") is an auxiliary organization in the california state university ("csu") system. The purposes of the student union are to provide cultural, educational, social and recreational services to the san jose state university (the "university") campus community, and to manage and operate the renovated student union building, the event center arena, and the spartan recreation and aquatic center.

To provide services to the students attending san jose state university (sjsu).

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,340,239$5,797,098▲ $456,859
Cash and Non-Interest-Bearing Accounts$359,684$821,338▲ $461,654
Land, Buildings, and Equipment, Net$724,346$628,758▼ $95,588
Savings and Temporary Cash Investments$393,538$235,502▼ $158,036
Prepaid Expenses and Deferred Charges$189,848$163,583▼ $26,265
Accounts Receivable$31,659$30,828▼ $831
Total Assets$9,180,153$9,965,057▲ $784,904
Other Assets Total$2,140,839$2,287,950▲ $147,111
Liabilities
Other Liabilities$1,646,680$1,532,341▼ $114,339
Accounts Payable and Accrued Expenses$863,969$938,807▲ $74,838
Deferred Revenue$31,951$16,089▼ $15,862
Total Liabilities$2,542,600$2,487,237▼ $55,363
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,637,553$7,477,820▲ $840,267
Total Net Assets Fund Balance$6,637,553$7,477,820▲ $840,267
Total Liabilities and Net Assets / Fund Balance$9,180,153$9,965,057▲ $784,904

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$522,468$3,719,151$4,241,619
Leasehold Improvements$106,290$3,134,206$3,240,496
Other Assets Org$752,771--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tamsen BurkeExecutive Director (until 9/24)FT$153,507$50,520$204,027
David AlvesDirector of Accounting and FinanceFT$119,327$74,029$193,356
Tim BanksAssociate Executive DirectorFT$146,120$34,939$181,059
Katina GreenAccounting & Financial ReportingFT$107,900$49,731$157,631
Ryan FetzerDirector of RecreationFT$122,853$28,325$151,178
Omar GarciaDirector of the Event CenterFT$100,517$32,708$133,225
Jon TuckerExecutive Director (as of 03/25)FT-$18,965$18,965
Ariana LacsonDirector (as of 01/25)--$15,240$15,240
Sarab MultaniChair of the Board--$6,600$6,600
Justin DuongDirector-$850-$850
Aniya DograDirector, Vice Chair (as of 8/24)-$616-$616

Board Members and Trustees

NameTitle
Emran AzimiVice Chair (until 8/24)
Aditya VishwakarmaDirector
Erik RodriguezDirector
Jayeesh TarachandaniDirector
Karthika SasikumarDirector
Kathryn Blackmer ReyesDirector
Leo LebedenkoDirector
Mari Fuentes-martin EddDirector
Siya JohalDirector
Maureen PasagDirector (as of 01/25)
Chima NwokoloDirector (until 01/25)
Sara BonakdarDirector (until 01/25)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,626,411
Investment Income
$397,583
Other Revenue
$3,932
Change in Net Assets
$604,464

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,027,926
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$268,368
Total Revenue per Audited Statements
$16,296,294
Total Revenue per Form 990
$16,027,926
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,498,492
Other Expenses$5,924,970
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,930,450$2,376,359-$7,306,809
Occupancy$1,330,408$52,068-$1,382,476
Other Employee Benefits$710,572$250,376-$960,948
Payroll Taxes$415,712$193,326-$609,038
Information Technology$223,966$180,321-$404,287
Current Officers, Directors, Trustees, and Key Employees-$386,238-$386,238
Office Expenses$361,813$4,103-$365,916
Fees for Services Other-$345,069-$345,069
Insurance$252,068$5,889-$257,957
Pension Plan Contributions$160,718$74,741-$235,459
Depreciation Depletion$213,894--$213,894
All Other Expenses$136,627$3,883-$140,510
Other Expenses$34,866$82,403-$117,269
Travel$55,245$26,050-$81,295
Advertising$59,666--$59,666
Fees for Services Accounting-$56,701-$56,701
Fees for Service Investment Mgmnt Fees-$44,327-$44,327
Fees for Services Legal-$21,239-$21,239
Total Functional Expenses$11,202,084$4,221,378$0$15,423,462

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,423,462
Total Expenses per Audited Statements$15,423,462
Total Expenses per Form 990$15,423,462
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Inflow of Resources$1,521,346
Due to Affiliates$10,995
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 7A

The president of san jose state university has the power to appoint the non-university director, and confirm or reject nominations for the faculty directors.

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

The president of san jose state university has ultimate authority over the organization.

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

Form 990 is presented to the board for review prior to filing.

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

The conflict policy is managed by the board secretary and overseen by the executive director and board chairperson. Occurrence of a conflict is governed by california state university executive order in compliance with california education code sections 89906, 89907, 89908, & 89909. We require every board member to annually submit a signed conflict certification.

Form 990, Part VI, Section B, Line 15

The executive director of the corporation sits on the board and is a non-voting member. To determine the executive director and other officers' compensation, the board of directors review and approve salary adjustments.

Form 990, Part VI, Section C, Line 18

The public is advised to go to https://sjsu.edu/studentunion/about-us/documents-disclosures/corporate-docum ents.php or visit the student union administrative office.

Form 990, Part VI, Section C, Line 19

The student union makes its governing documents, audited financial statements, tax returns, annual reports, and operating budgets available online to the public through its website located at sjsu.edu/studentunion/about-us/documents-disclosures/corporate-documents.ph p.

Filing and Contact Details

Filer

Filer Name
Student Union of San Jose
EIN
94-2830732
Phone
4089246350
Address
ONE WASHINGTON SQUARE, SAN JOSE, CA 95192-0201

Signing Officer

Name
David Alves
Title
Director Accounting & Finance
Phone
4089246350
Signed
2026-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Tucker
Formed
1982
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
6
Employees
561
Volunteers
6

Preparer

Firm
Cohnreznick Advisory LLC
Address
350 GRANITE STREET SUITE 1200, BRAINTREE, MA 02184
Preparer
Jolanta Tuck
Phone
7813803520
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Restatement due to gasb 101 adoption -32,565.

Financial Statement Notes

PART X, LINE 2:

The student union is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code ("irc") and section 23701(d) of the california revenues and taxation code, respectively. Accordingly, no provision for income taxes has been recorded. Form 990, filed by the student union, is subject to examination by the internal revenue service up to three years from the extended due date of each return. Generally, the student union is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for fiscal years before 2022. The student union has evaluated its tax positions and the certainty as to whether those tax positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to the student union's continued qualification as a taxexempt organization and whether there are unrelated business income activities conducted that would be taxable. Management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required.

Raw XML AppendixShowing 400 of 846 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/Desc0THE STUDENT UNION IS A CALIFORNIA STATE UNIVERSITY AUXILIARY ORGANIZATION THAT MANAGES AND MAINTAINS THREE MAJOR FACILITIES AT THE SAN JOSE STATE UNIVERSITY CAMPUS. THE FACILITIES INCLUDE THE STUDENT UNION BUILDING, THE RECREATION AND AQUATIC CENTER, AND THE EVENT CENTER ARENA. STUDENTS INTERACT WITH THE STUDENT UNION ON A DAILY BASIS, EITHER THROUGH THE USE OF FACILITIES OR PARTICIPATION IN SPONSORED EVENTS OR A STUDENT UNION PROGRAM.
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IRS990/Form990PartVIISectionAGrp/PersonNm4EMRAN AZIMI
IRS990/Form990PartVIISectionAGrp/PersonNm5ERIK RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm6JAYEESH TARACHANDANI
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IRS990/Form990PartVIISectionAGrp/PersonNm8KARTHIKA SASIKUMAR
IRS990/Form990PartVIISectionAGrp/PersonNm9KATHRYN BLACKMER REYES
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IRS990/Form990PartVIISectionAGrp/PersonNm11MARI FUENTES-MARTIN EDD
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IRS990/Form990PartVIISectionAGrp/PersonNm13SARA BONAKDAR
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IRS990/Form990PartVIISectionAGrp/PersonNm18TAMSEN BURKE
IRS990/Form990PartVIISectionAGrp/PersonNm19KATINA GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm20OMAR GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm21RYAN FETZER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR, VICE CHAIR (AS OF 8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR (AS OF 01/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR (UNTIL 01/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR (UNTIL 8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR (AS OF 01/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR (UNTIL 01/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHAIR OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF ACCOUNTING AND FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR (AS OF 03/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR (UNTIL 9/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt19ACCOUNTING & FINANCIAL REPORTING
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF THE EVENT CENTER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF RECREATION
IRS990/Form990PartVIISectionAGrp/TitleTxt22ASSOCIATE EXECUTIVE DIRECTOR
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IRS990/MissionDesc0THE STUDENT UNION OF SAN JOSE STATE UNIVERSITY (THE "STUDENT UNION") IS AN AUXILIARY ORGANIZATION IN THE CALIFORNIA STATE UNIVERSITY ("CSU") SYSTEM. THE PURPOSES OF THE STUDENT UNION ARE TO PROVIDE CULTURAL, EDUCATIONAL, SOCIAL AND RECREATIONAL SERVICES TO THE SAN JOSE STATE UNIVERSITY (THE "UNIVERSITY") CAMPUS COMMUNITY, AND TO MANAGE AND OPERATE THE RENOVATED STUDENT UNION BUILDING, THE EVENT CENTER ARENA, AND THE SPARTAN RECREATION AND AQUATIC CENTER.
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IRS990/ProgramServiceRevenueGrp/Desc0STUDENT UNION FEE FUNDING
IRS990/ProgramServiceRevenueGrp/Desc1CLUB AND INTRAMURAL SPORTS REVENU
IRS990/ProgramServiceRevenueGrp/Desc2SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc3RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc4EVENT SERVICES REVENUE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3109086
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt476112
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2727566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3442358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt476112
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0332570

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