Civic Intelligence

California State University Hayward Retiree Health Trust

EIN 94-3235218 • 501(c)9 • Hayward, CA

Profile

Provide healthcare benefits for retired employees of the csu east bay foundation.

25800 Carlos Bee Blvd Sa 2750Hayward, CA 94542

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Net Margin

5th percentile

-197%

Higher net margin than 5% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

94th percentile

$378,079

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 467.9% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Asset Growth

36th percentile

-3.7%

Faster asset growth than 36% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

2.8%

Faster revenue growth than 46% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$1,578,462

Down $61,116 (-3.7%) from 2024

Liabilities

Down

$0

Down $536 (-100%) from 2024

Net Assets

Down

$1,578,462

Down $60,580 (-3.7%) from 2024

Operations
Liabilities / Revenue52nd percentileNet Margin5th percentile

Revenue

Up

$80,796

Up $2,224 (+2.8%) from 2024

Expenses

Up

$240,017

Up $23,528 (+11%) from 2024

Net Income

Down

-$159,221

Down $21,304 (-15%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,387,986Liabilities 2011: $57,926Net Assets 2011: $2,330,0602011Assets 2012: $2,391,368Liabilities 2012: $64,787Net Assets 2012: $2,326,5812012Assets 2013: $2,894,174Liabilities 2013: $68,772Net Assets 2013: $2,825,4022013Assets 2014: $3,244,367Liabilities 2014: $68,772Net Assets 2014: $3,175,5952014Assets 2015: $3,046,108Liabilities 2015: $68,772Net Assets 2015: $2,977,3362015Assets 2016: $2,692,266Liabilities 2016: $68,772Net Assets 2016: $2,623,4942016Assets 2017: $2,639,309Liabilities 2017: $0Net Assets 2017: $2,639,3092017Assets 2018: $2,478,389Liabilities 2018: $0Net Assets 2018: $2,478,3892018Assets 2019: $2,326,951Liabilities 2019: $0Net Assets 2019: $2,326,9512019Assets 2020: $2,073,692Liabilities 2020: $0Net Assets 2020: $2,073,6922020Assets 2021: $2,284,456Liabilities 2021: $0Net Assets 2021: $2,284,4562021Assets 2022: $1,787,160Liabilities 2022: $0Net Assets 2022: $1,787,1602022Assets 2023: $1,706,133Liabilities 2023: $0Net Assets 2023: $1,706,1332023Assets 2024: $1,639,578Liabilities 2024: $536Net Assets 2024: $1,639,0422024Assets 2025: $1,578,462Liabilities 2025: $0Net Assets 2025: $1,578,4622025

Highlighted filing

2025

Assets$1,578,462
Liabilities$0
Net Assets$1,578,462
Open 2025 Filing

Operations Trend

Revenue Growth46th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $579,433Expenses 2011: $428,424Net Income 2011: $151,0092011Expenses 2012: $427,3292012Expenses 2013: $404,0092013Revenue 2014: $335,426Expenses 2014: $131,989Net Income 2014: $203,4372014Revenue 2015: $272,721Expenses 2015: $353,531Net Income 2015: -$80,8102015Revenue 2016: $153,575Expenses 2016: $382,285Net Income 2016: -$228,7102016Revenue 2017: $506,650Expenses 2017: $271,196Net Income 2017: $235,4542017Revenue 2018: $94,016Expenses 2018: $296,123Net Income 2018: -$202,1072018Revenue 2019: $64,022Expenses 2019: $265,819Net Income 2019: -$201,7972019Revenue 2020: $64,424Expenses 2020: $265,787Net Income 2020: -$201,3632020Revenue 2021: $113,377Expenses 2021: $244,513Net Income 2021: -$131,1362021Revenue 2022: $96,890Expenses 2022: $236,899Net Income 2022: -$140,0092022Revenue 2023: $59,262Expenses 2023: $224,020Net Income 2023: -$164,7582023Revenue 2024: $78,572Expenses 2024: $216,489Net Income 2024: -$137,9172024Revenue 2025: $80,796Expenses 2025: $240,017Net Income 2025: -$159,2212025

Highlighted filing

2025

Revenue$80,796
Expenses$240,017
Net Income-$159,221
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,578,462
Liabilities
$0
Net assets
$1,578,462
Revenue
$80,796
Expenses
$240,017
Net income
-$159,221
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.08$0.24$0.16
2024Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.08$0.22$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.06$0.22$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.10$0.24$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.11$0.24$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.06$0.27$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$0.06$0.27$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.09$0.30$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$0.51$0.27$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.69$0.07$2.62$0.15$0.38$0.23
2015Detailed filing. Detailed filing data is available for this year.$3.05$0.07$2.98$0.27$0.35$0.08
2014Detailed filing. Detailed filing data is available for this year.$3.24$0.07$3.18$0.34$0.13$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.07$2.83$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.06$2.33$0.43
2011Summary only. Only limited summary data is available for this year.$2.39$0.06$2.33$0.58$0.43$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 14, 2026
Return Version
2024v5.5
Gross Receipts
$194,203
Mission and Program Overview

Mission

To provide healthcare benefits for retired employees of california state university east bay foundation.

To provide healthcare benefits for retired employees of csu east bay foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,639,042$1,578,462▼ $60,580
Investments in Publicly Traded Securities$1,567,649$1,564,572▼ $3,077
Savings and Temporary Cash Investments$71,324$13,441▼ $57,883
Cash and Non-Interest-Bearing Accounts$605$449▼ $156
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,639,578$1,578,462▼ $61,116
Liabilities
Accounts Payable and Accrued Expenses$536--
Total Liabilities$536$0▼ $536
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,639,042$1,578,462▼ $60,580
Total Liabilities and Net Assets / Fund Balance$1,639,578$1,578,462▼ $61,116
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleOtherTotal
Erick KongBoard Member$140,960$140,960
Michael LermaBoard Member$120,914$120,914
Nolan CalaraBoard Member$136$136

Board Members and Trustees

NameTitle
Evelyn BuchananChair
Kimberly GreerInterim Vice Chair
Balvinder KumarBoard Member
Chandra KhanBoard Member
Erick MaciasBoard Member
Juleen LamBoard Member
Kim HuggettBoard Member
Myeshia ArmstrongSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$80,796
Other Revenue
$0
Change in Net Assets
$-159,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,017
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$239,493
Fees for Services Other---$524
Total Functional Expenses$0$0$0$240,017
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“California state university, hayward retiree health trust's board of directors is identical to the board of directors of california state university east bay foundation, the sponsoring organization.”

Form 990, Part VI, Section A, Line 8B

“There are no committees that have been granted authority to act on behalf of the board.”

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

“The organization's form 990 was reviewed by the board chair and was provided to the other board members before filing.”

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

“The organization has a conflict of interest policy that applies to board members, managers, employees and contracted consultants. Board members are required annually to sign and file the conflict of interest statement. Others are required annually to file a statement of economic interests. The governing board authorized, approves, or ratifies the contract or transaction in good faith by a vote of sufficient. Transactions in which a board member has a conflict of interest are prohibited unless (a) the conflict is disclosed to the board and noted in the minutes, (b) the transaction is just and reasonable to the organization, and (c) the board thereafter votes to approve the transaction. The individual with the conflict may not attempt to influence the other board members in relation to the transaction and does not participate in the vote.”

Form 990, Part VI, Section B, Line 15

“California state university, hayward retiree health trust does not pay any employees. California state university, east bay, a related organization, does compensate employees and has formal compensation policies.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
California State University Hayward
EIN
94-3235218
Phone
5108853000
Address
25800 CARLOS BEE BLVD SA 2750, HAYWARD, CA 94542

Signing Officer

Name
Evelyn Buchanan
Title
Chair
Phone
5108854170
Signed
2026-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evelyn Buchanan
Formed
1995
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Cliftonlarsonallen Llp
Address
121 SOUTH TEJON STREET SUITE 1100, COLORADO SPRINGS, CO 80903
Preparer
Sarah Hintz
Phone
7196350330
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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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2EVELYN BUCHANAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3BALVINDER KUMAR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4CHANDRA KHAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5JULEEN LAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1INTERIM VICE CHAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2CHAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3BOARD MEMBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4BOARD MEMBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5BOARD MEMBER
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL COMPENSATION IS DETERMINED BY CALIFORNIA STATE UNIVERSITY EAST BAY. CALIFORNIA STATE UNIVERSITY EAST BAY USES WRITTEN EMPLOYMENT CONTRACTS AND COMPENSATION SURVEYS OR STUDIES IN SETTING EMPLOYEE COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CALIFORNIA STATE UNIVERSITY, HAYWARD RETIREE HEALTH TRUST'S BOARD OF DIRECTORS IS IDENTICAL TO THE BOARD OF DIRECTORS OF CALIFORNIA STATE UNIVERSITY EAST BAY FOUNDATION, THE SPONSORING ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORM 990 WAS REVIEWED BY THE BOARD CHAIR AND WAS PROVIDED TO THE OTHER BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO BOARD MEMBERS, MANAGERS, EMPLOYEES AND CONTRACTED CONSULTANTS. BOARD MEMBERS ARE REQUIRED ANNUALLY TO SIGN AND FILE THE CONFLICT OF INTEREST STATEMENT. OTHERS ARE REQUIRED ANNUALLY TO FILE A STATEMENT OF ECONOMIC INTERESTS. THE GOVERNING BOARD AUTHORIZED, APPROVES, OR RATIFIES THE CONTRACT OR TRANSACTION IN GOOD FAITH BY A VOTE OF SUFFICIENT. TRANSACTIONS IN WHICH A BOARD MEMBER HAS A CONFLICT OF INTEREST ARE PROHIBITED UNLESS (A) THE CONFLICT IS DISCLOSED TO THE BOARD AND NOTED IN THE MINUTES, (B) THE TRANSACTION IS JUST AND REASONABLE TO THE ORGANIZATION, AND (C) THE BOARD THEREAFTER VOTES TO APPROVE THE TRANSACTION. THE INDIVIDUAL WITH THE CONFLICT MAY NOT ATTEMPT TO INFLUENCE THE OTHER BOARD MEMBERS IN RELATION TO THE TRANSACTION AND DOES NOT PARTICIPATE IN THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CALIFORNIA STATE UNIVERSITY, HAYWARD RETIREE HEALTH TRUST DOES NOT PAY ANY EMPLOYEES. CALIFORNIA STATE UNIVERSITY, EAST BAY, A RELATED ORGANIZATION, DOES COMPENSATE EMPLOYEES AND HAS FORMAL COMPENSATION POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/DivRelatedOrganizationInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CALIFORNIA STATE UNIVERSITY EAST BAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CALIFORNIA STATE UNIVERSITY EAST BAY FOUNDATION INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE SERVICES THAT AID & ADVANCE THE EDUCATIONAL GOALS OF CSU EAST BAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt025800 CARLOS BEE BLVD SA 2750
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt125800 CARLOS BEE BLVD SA 2750
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HAYWARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1HAYWARD
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IRS990ScheduleR/PaidEmployeesSharingInd00
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00

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