Associated Students Inc California State University Long Beach

“Both the organization's executive director and chief financial officer review the 990 for accuracy and completeness. The final review of the 990 is placed on the board's meeting agenda before it filed.”

“Board members annually receive a training session on conflicts of interest and are required to take a quiz after the session. Conflict of interest disclosure forms are signed by all directors and officers on an annual basis.”

“Asi attempts to be externally competitive by conducting periodic salary surveys within the appropriate labor market for affected management positions. The director of human resources is responsible for conducting the survey . The survey will be conducted on positions with comparable duties at csu campuses, other colleges and universities, and organizations in the nonprofit sector. Salary data is collected on certain key positions called "benchmarks". A benchmark is a position that (a) serves as a credible reference point for showing salary trends of other related positions; (b) is generally found in other organizations which are being surveyed; (c) can be readily identified in terms of job content by other organizations which participate in the survey; and (d) is subject to clear and concise description. The survey data will contribute to the development of salary ranges for the affected management positions. Each range will have a minimum, a market rate, and a maximum rate. For positions that bear comparable csu job codes, the maximum salary must not exceed the upper limit specified for that classification's administrative grade level. In applying the salary survey data, asi seeks to be neither the highest nor the lowest paying employer within a labor market area. The goal is to pay rates that will facilitate the recruitment and retention of a productive management workforce. The mean salaries being paid by other organizations for comparable positions serve as the basis for establishing the market rate for asi positions. On the basis of this market rate, minimum and maximum salaries can be calculated as specified in the "salary structure" section of the asi management personnel plan. The results of the survey will assist in determining what adjustments, if any are to be made in the asi salaries. Any approved salary adjustments that are supported by the survey findings will normally become effective on july 1 and are subject to the approval of the board of directors.”

“The organization posts the following documents on it's website: governing documents, conflict of interest policy, financial statements and form 990. The documents are also available for public inspection at the organization's address. The documents are also available for public inspection at the organization's address listed on page one.”

“The organization's executive director, chief financial officer and chief of staff also hold the same positions with forty-niner shops, inc., an affiliated but unrelated organization for form 990 reporting purposes. The executive director, chief financial officer and chief of staff divide their time between the two entities pursuant to a shared-services agreement that provides for reimbursement of compensation and benefits based on the proportion of services performed for each organization. Asi employs the officers, pays 100 percent of their salary and benefits, and reports the full amounts on its form 990, part vii and schedule j. Under the shared-services agreement, forty-niner shops, inc. Reimburses asi for its allocable share of the officers' compensation and reports only the portion allocable to services provided to it in its own form 990, part vii and schedule j. The organization's chief human resources officer also serves in the same capacity for forty-niner shops, inc., an affiliated but unrelated organization for form 990 reporting purposes. Under a shared services agreement between the two entities, the chief human resources officer divides her time and responsibilities based on the proportion of services provided to each organization. Although her total compensation and benefits are paid by forty-niner shops, inc., the organization has determined that $90,798 of her total compensation is properly allocable to services performed on its behalf. Accordingly, this amount is reported in form 990, part vii, column (d), and schedule j, part ii. The organization does not directly pay or reimburse the officer for her compensation; instead, it remits a contractual service fee to forty-niner shops, inc. That covers the officer's time and related support services.”

“Contractual services: program service expenses 311,932. Management and general expenses 691,939. Fundraising expenses 0. Total expenses 1,003,871. Professional services: program service expenses 1,410,339. Management and general expenses 245,309. Fundraising expenses 0. Total expenses 1,655,648.”