Civic Intelligence

Associated Students California State University Northridge Inc

990 • Fiscal year 2017 • EIN 95-1992734

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

18111 Nordhoff StreetNorthridge, CA 91330-8260

(818) 677-2477

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.09x

Higher debt load relative to assets than 34% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

28th percentile

0.10x

Higher debt load relative to revenue than 28% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

70th percentile

11%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

36th percentile

$136,697

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

53rd percentile

5.5%

Faster asset growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

9.1%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$11,586,980

Up $606,147 (+5.5%) from 2016

Net Assets

Up

$10,580,975

Up $2,205,580 (+26%) from 2016

Liabilities

Down

$1,006,005

Down $1,599,433 (-61%) from 2016

Revenue

Up

$10,444,518

Up $872,308 (+9.1%) from 2016

Expenses

Up

$9,245,620

Up $149,639 (+1.6%) from 2016

Net Income

Up

$1,198,898

Up $722,669 (+152%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $8,687,377Liabilities 2010: $3,539,064Net Assets 2010: $5,148,3132010Assets 2011: $9,124,383Liabilities 2011: $2,710,132Net Assets 2011: $6,414,2512011Assets 2012: $9,846,058Liabilities 2012: $2,685,570Net Assets 2012: $7,160,4882012Assets 2013: $9,638,679Liabilities 2013: $2,097,428Net Assets 2013: $7,541,2512013Assets 2014: $9,673,856Liabilities 2014: $1,705,651Net Assets 2014: $7,968,2052014Assets 2015: $10,045,944Liabilities 2015: $2,146,778Net Assets 2015: $7,899,1662015Assets 2016: $10,980,833Liabilities 2016: $2,605,438Net Assets 2016: $8,375,3952016Assets 2017: $11,586,980Liabilities 2017: $1,006,005Net Assets 2017: $10,580,9752017Assets 2018: $12,407,415Liabilities 2018: $1,258,711Net Assets 2018: $11,148,7042018Assets 2019: $12,788,221Liabilities 2019: $1,636,458Net Assets 2019: $11,151,7632019Assets 2020: $12,781,561Liabilities 2020: $1,969,275Net Assets 2020: $10,812,2862020Assets 2021: $14,084,003Liabilities 2021: $1,212,885Net Assets 2021: $12,871,1182021Assets 2022: $16,130,626Liabilities 2022: $1,454,272Net Assets 2022: $14,676,3542022Assets 2023: $17,652,806Liabilities 2023: $1,364,899Net Assets 2023: $16,287,9072023Assets 2024: $17,566,529Liabilities 2024: $1,380,250Net Assets 2024: $16,186,2792024

Highlighted filing

2017

Assets$11,586,980
Liabilities$1,006,005
Net Assets$10,580,975

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,465,1882010Expenses 2011: $6,234,1162011Expenses 2012: $7,154,2862012Expenses 2013: $8,086,9342013Revenue 2014: $8,230,870Expenses 2014: $7,947,767Net Income 2014: $283,1032014Revenue 2015: $8,946,290Expenses 2015: $9,015,329Net Income 2015: -$69,0392015Revenue 2016: $9,572,210Expenses 2016: $9,095,981Net Income 2016: $476,2292016Revenue 2017: $10,444,518Expenses 2017: $9,245,620Net Income 2017: $1,198,8982017Revenue 2018: $10,282,412Expenses 2018: $9,714,683Net Income 2018: $567,7292018Revenue 2019: $10,210,061Expenses 2019: $10,207,002Net Income 2019: $3,0592019Revenue 2020: $10,579,082Expenses 2020: $10,918,559Net Income 2020: -$339,4772020Revenue 2021: $8,900,841Expenses 2021: $6,842,009Net Income 2021: $2,058,8322021Revenue 2022: $11,171,799Expenses 2022: $9,360,133Net Income 2022: $1,811,6662022Revenue 2023: $12,464,067Expenses 2023: $10,847,118Net Income 2023: $1,616,9492023Revenue 2024: $11,444,475Expenses 2024: $11,609,730Net Income 2024: -$165,2552024

Highlighted filing

2017

Revenue$10,444,518
Expenses$9,245,620
Net Income$1,198,898
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$15,255,626
Mission and Program Overview

Mission

The associated students is the primary advocate for students at california state university, northridge and provides excellent, meaningful programs and services designed to create and enhance a spirited, learning-focused campus environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,714,179$2,103,475▲ $389,296
Savings and Temporary Cash Investments$6,781,309$1,970,201▼ $4,811,108
Land, Buildings, and Equipment, Net$1,844,288$1,745,078▼ $99,210
Accounts Receivable$293,253$1,366,221▲ $1,072,968
Inventories for Sale or Use$57,509$64,167▲ $6,658
Prepaid Expenses and Deferred Charges$9,275$15,823▲ $6,548
Total Assets$10,980,833$11,586,980▲ $606,147
Other Assets Total$281,020$4,322,015▲ $4,040,995
Liabilities
Accounts Payable and Accrued Expenses$481,499$545,794▲ $64,295
Other Liabilities$2,056,066$311,365▼ $1,744,701
Deferred Revenue$67,873$148,846▲ $80,973
Total Liabilities$2,605,438$1,006,005▼ $1,599,433
Net Assets / Fund Balance
Unrestricted Net Assets$8,375,395$10,580,975▲ $2,205,580
Total Net Assets Fund Balance$8,375,395$10,580,975▲ $2,205,580
Total Liabilities and Net Assets / Fund Balance$10,980,833$11,586,980▲ $606,147

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,677,087$1,098,780$2,775,867
Equipment$67,991$322,920$390,911
Other Assets Org$4,322,015--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David CrandallSecretary/TreasurerFT$103,216$33,481$136,697
Sevag AlexanianPresident (june - Dec)PT$16,264-$16,264
Kenia LopezVICE PRES. (JUne - DEC)PT$10,473-$10,473
Jorge Reyes Salinaspresident (JAN - MAY)PT$7,805-$7,805
Sevag AlexanianVice Pres. (jan - May)PT$5,520-$5,520
Nicole KuceraMember-$1,575-$1,575
Stacey AguilaMember-$1,575-$1,575
Christian RubalcavaMember-$1,050-$1,050
Laura ReinosaMember-$1,050-$1,050
Samatha SimondsMember-$1,050-$1,050
zharaa KhuraibetmemBER-$1,050-$1,050
Cheennglay CoxMember-$700-$700
Kenia LopezMember-$700-$700
Lindsey GonzabaMember-$700-$700
Nicolas JacksonMember-$700-$700
Hedieh HakakianMember-$650-$650
Jeffrey Perez De LeonMember-$625-$625
Iris RamirezMember-$600-$600
Alvaro CastilloMember-$525-$525
Anahit CholakyanMember-$525-$525
Angelica ValitonMember-$525-$525
Beverly NtaguMember-$525-$525
Bhernard TilaMember-$525-$525
Braulio DiazMember-$525-$525
Brianna WilcoxMember-$525-$525
Chelsea TurnerMember-$525-$525
Clarissa RojasMember-$525-$525
Destini BluntMember-$525-$525
Dylan HaerleMember-$525-$525
Erika VillalvazoMember-$525-$525
Gevork TerzyanMember-$525-$525
Hannah LibermanMember-$525-$525
Jeremy MauritzenMember-$525-$525
Jonathan BanksMember-$525-$525
Shakie SenenMember-$525-$525
Sisian MirzakanianMember-$525-$525
Talin YahiayanMember-$525-$525
Toren ArusiMember-$525-$525
Vanessa MartinezMember-$525-$525
Victor GrauMember-$525-$525
Kimberly MadhwaniMember-$375-$375
Melissa AyralMember-$375-$375
Maxwell GriffinMember-$300-$300
Michael SolanoMember-$300-$300
Tara KianpourMember-$300-$300
Monica RamosMember-$225-$225
Kimberly WorlandMember-$200-$200
Jake LacadenMember-$150-$150
Mireya VasquezMember-$150-$150

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$7,670,000
Program Service Revenue
$1,295,343
Investment Income
$85,887
Other Revenue
$1,393,288
Change in Net Assets
$1,198,898

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,444,518
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,229,437
Total Revenue per Audited Statements
$11,673,955
Total Revenue per Form 990
$10,444,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,685,058
Other Expenses$4,386,762
Grants and Similar Amounts Paid$173,800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,522,343$841,326-$3,363,669
Conferences and Meetings$883,427$152,525-$1,035,952
Payments to Affiliates$927,572--$927,572
Other Employee Benefits$467,371$202,282-$669,653
Travel$280,894$70,066-$350,960
Office Expenses$218,775$38,669-$257,444
Pension Plan Contributions$155,552$90,909-$246,461
Current Officers, Directors, Trustees, and Key Employees-$207,932-$207,932
Payroll Taxes$130,349$66,994-$197,343
Occupancy$84,938$110,842-$195,780
Grants to Domestic Orgs$173,800--$173,800
Advertising$134,895$8,963-$143,858
Information Technology$24,345$91,449-$115,794
Depreciation Depletion-$99,210-$99,210
Fees for Services Management-$77,033-$77,033
Insurance$41,748$28,578-$70,326
Fees for Services Accounting-$43,762-$43,762
All Other Expenses$9,766$33,572-$43,338
Other Expenses$38,190$4,685-$42,875
Fees for Services Other$19,704$6,445-$26,149
Fees for Services Legal-$8,610-$8,610
Total Functional Expenses$6,867,431$2,378,189$0$9,245,620

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,468,375
Expenses per Audited Statements$9,245,620
Total Expenses per Form 990$9,245,620
Expenses Not Reported on Form 990$222,755
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California State University NorthridgeNorthridge, CA501(c)(3)Scholarships to Students$173,800
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
Accrued Post-retirement Benefits$311,365
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 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 6

The organization's membership consists of all fee-paying students who attend California State University, Northridge.

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

The entire student body of California State University, Northridge is eligible to participate in the annual election of the President, Vice President, and Board of Director seats of the organization.

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

The membership can override the decisions made by the board. Some decisions can only be approved by a referendum put before the membership by means of a vote.

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

All members of the Board receive an electronic copy of the Form 990 before it is filed. The General Manager, Controller, President, and Vice President have an opportunity to review and approve the form before it is filed.

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

The organization monitors and enforces compliance with the conflict of interest policy by requiring each Board Member to submit a signed conflict of interest statement at the beginning of their term. The student officers get a copy of the policy and must state any conflicts when they sign it. If the conflict is a major one that cannot be worked around, the student officer would be asked to vacate their position. If the conflict is a minor one, the student officer would be asked to recuse themselves from commenting or voting on any actions regarding that conflict when discussed by the board. The blessing the organization has is that the board members, being young and college students, rarely have shares/ownership in companies or are involved in contracts that would cause a potential conflict.

Form 990, Part VI, Section B, line 15

The compensation of the chief executive officer and chief financial officer is reviewed and approved by human resources office staff of california state university, northridge. This approval is forwarded to the personnel board of the associated students for their review and approval.

Form 990, Part VI, Section C, line 19

All major governing documents are available on the organization's website, including the articles of incorporation, by-laws, conflict of interest policy, and audited financial statements.

Filing and Contact Details

Filer

Filer Name
Associated Students California State
EIN
95-1992734
Phone
8186772477
Address
18111 Nordhoff Street, Northridge, CA 91330-8260

Signing Officer

Name
David Crandall
Title
Secretary/treasurer
Phone
8186772477
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Crandall
Formed
1961
Legal Domicile
CA
Voting Board Members
24
Independent Board Members
0
Employees
355
Volunteers
200

Preparer

Firm
Cohnreznick Llp
Address
400 CAPITOL MALL SUITE 1200, SACRAMENTO, CA 95814
Preparer
Lisa M Cummings CPA
Phone
9164429100
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

pension related changes other than pension cost 1,006,682.

Form 990, Part XII, Line 2C:

The Audit Committee oversees the selection and retention of the auditors, approving the compensation of the auditors, conferring with the auditors, and reviewing and approving the audit report.

Financial Statement Notes

Part X, Line 2:

Associated students is a not-for-profit organization exempt from income taxes under section 501(c)(3) of the internal revenue code and section 23701(d) of the revenue taxation code of california. Accordingly, no provision for income taxes is included in the accompanying financial statements. Associated students has no unrecognized tax benefits at june 30, 2017 and 2016. Associated students' federal and state income tax returns prior to 2014 and 2013, respectively, are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. If applicable, associated students recognizes interest and penalties associated with tax matters as part of income tax expense and includes accrued interest and penalties with accounts payable and accrued expenses in the statements of financial position.

Part XI, Line 2D - Other Adjustments:

pension related changes other than pension cost 1,229,437.

Part XII, Line 2D - Other Adjustments:

expense portion of pension related changes 222,755.

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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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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt540
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5533481
IRS990/Form990PartVIISectionAGrp/PersonNm0Alvaro Castillo
IRS990/Form990PartVIISectionAGrp/PersonNm1Anahit Cholakyan
IRS990/Form990PartVIISectionAGrp/PersonNm2Angelica Valiton
IRS990/Form990PartVIISectionAGrp/PersonNm3Beverly Ntagu
IRS990/Form990PartVIISectionAGrp/PersonNm4Bhernard Tila
IRS990/Form990PartVIISectionAGrp/PersonNm5Braulio Diaz
IRS990/Form990PartVIISectionAGrp/PersonNm6Brianna Wilcox
IRS990/Form990PartVIISectionAGrp/PersonNm7Cheennglay Cox
IRS990/Form990PartVIISectionAGrp/PersonNm8Chelsea Turner
IRS990/Form990PartVIISectionAGrp/PersonNm9Christian Rubalcava
IRS990/Form990PartVIISectionAGrp/PersonNm10Clarissa Rojas
IRS990/Form990PartVIISectionAGrp/PersonNm11Destini Blunt
IRS990/Form990PartVIISectionAGrp/PersonNm12Dylan Haerle
IRS990/Form990PartVIISectionAGrp/PersonNm13Erika Villalvazo
IRS990/Form990PartVIISectionAGrp/PersonNm14Gevork Terzyan
IRS990/Form990PartVIISectionAGrp/PersonNm15Hannah Liberman
IRS990/Form990PartVIISectionAGrp/PersonNm16Hedieh Hakakian
IRS990/Form990PartVIISectionAGrp/PersonNm17Iris Ramirez
IRS990/Form990PartVIISectionAGrp/PersonNm18Jake Lacaden
IRS990/Form990PartVIISectionAGrp/PersonNm19Jeffrey Perez De Leon
IRS990/Form990PartVIISectionAGrp/PersonNm20Jennifer Skornik
IRS990/Form990PartVIISectionAGrp/PersonNm21Jeremy Mauritzen
IRS990/Form990PartVIISectionAGrp/PersonNm22Jonathan Banks
IRS990/Form990PartVIISectionAGrp/PersonNm23Jonathan Goldenberg
IRS990/Form990PartVIISectionAGrp/PersonNm24Jorge Reyes Salinas
IRS990/Form990PartVIISectionAGrp/PersonNm25KENIA LOPEZ
IRS990/Form990PartVIISectionAGrp/PersonNm26KENIA LOPEZ
IRS990/Form990PartVIISectionAGrp/PersonNm27Kimberly Madhwani
IRS990/Form990PartVIISectionAGrp/PersonNm28Kimberly Worland
IRS990/Form990PartVIISectionAGrp/PersonNm29Laura Reinosa
IRS990/Form990PartVIISectionAGrp/PersonNm30Lindsey Gonzaba
IRS990/Form990PartVIISectionAGrp/PersonNm31Marina Andrews
IRS990/Form990PartVIISectionAGrp/PersonNm32Maxwell Griffin
IRS990/Form990PartVIISectionAGrp/PersonNm33Melissa Ayral
IRS990/Form990PartVIISectionAGrp/PersonNm34Michael Solano
IRS990/Form990PartVIISectionAGrp/PersonNm35Mireya Vasquez
IRS990/Form990PartVIISectionAGrp/PersonNm36Monica Ramos
IRS990/Form990PartVIISectionAGrp/PersonNm37Nicolas Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm38Nicole Kucera
IRS990/Form990PartVIISectionAGrp/PersonNm39Rose Matthew
IRS990/Form990PartVIISectionAGrp/PersonNm40Samatha Simonds
IRS990/Form990PartVIISectionAGrp/PersonNm41SEVAG ALEXANIAN
IRS990/Form990PartVIISectionAGrp/PersonNm42SEVAG ALEXANIAN
IRS990/Form990PartVIISectionAGrp/PersonNm43Shakie Senen
IRS990/Form990PartVIISectionAGrp/PersonNm44Shannon Ashford
IRS990/Form990PartVIISectionAGrp/PersonNm45Sisian Mirzakanian
IRS990/Form990PartVIISectionAGrp/PersonNm46Stacey Aguila
IRS990/Form990PartVIISectionAGrp/PersonNm47Sunshine Williams
IRS990/Form990PartVIISectionAGrp/PersonNm48Talin Yahiayan
IRS990/Form990PartVIISectionAGrp/PersonNm49Tara Kianpour
IRS990/Form990PartVIISectionAGrp/PersonNm50Toren Arusi
IRS990/Form990PartVIISectionAGrp/PersonNm51Vanessa Martinez
IRS990/Form990PartVIISectionAGrp/PersonNm52Victor Grau
IRS990/Form990PartVIISectionAGrp/PersonNm53Zharaa Khuraibet
IRS990/Form990PartVIISectionAGrp/PersonNm54zharaa Khuraibet
IRS990/Form990PartVIISectionAGrp/PersonNm55DAVID CRANDALL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0525
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1525
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2525
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7700
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.6$1.38$16.2$11.4$11.6$0.17
2023Detailed filing. Detailed filing data is available for this year.$17.7$1.36$16.3$12.5$10.8$1.62
2022Detailed filing. Detailed filing data is available for this year.$16.1$1.45$14.7$11.2$9.36$1.81
2021Detailed filing. Detailed filing data is available for this year.$14.1$1.21$12.9$8.90$6.84$2.06
2020Detailed filing. Detailed filing data is available for this year.$12.8$1.97$10.8$10.6$10.9$0.34
2019Detailed filing. Detailed filing data is available for this year.$12.8$1.64$11.2$10.2$10.2$0.00
2018Detailed filing. Detailed filing data is available for this year.$12.4$1.26$11.1$10.3$9.71$0.57
2017Detailed filing. Detailed filing data is available for this year.$11.6$1.01$10.6$10.4$9.25$1.20
2016Detailed filing. Detailed filing data is available for this year.$11.0$2.61$8.38$9.57$9.10$0.48
2015Detailed filing. Detailed filing data is available for this year.$10.0$2.15$7.90$8.95$9.02$0.07
2014Detailed filing. Detailed filing data is available for this year.$9.67$1.71$7.97$8.23$7.95$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.64$2.10$7.54$8.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.85$2.69$7.16$7.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.12$2.71$6.41$6.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.69$3.54$5.15$7.47