Civic Intelligence

Associated Students Inc California

EIN 95-2308831 • 501(c)3 • San Luis Obispo, CA

Profile

To conduct and sponsor the activities for the convenience of the students, faculty and staff and as a part of the education program of the California Polytechnic State University. To provide extra-curricular activities for the convenience of the students, faculty and staff, as a part of the education program of the University.

1 Grand Avenue Bldg 65 212San Luis Obispo, CA 93407

www.asi.calpoly.edu

Siviq Scores

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

Liabilities / Assets

65th percentile

0.32x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.17x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

46th percentile

2.8%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$256,977

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

18th percentile

-4.8%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.6%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$12,072,411

Down $606,789 (-4.8%) from 2023

Liabilities

Down

$3,916,739

Down $1,246,438 (-24%) from 2023

Net Assets

Up

$8,155,672

Up $639,649 (+8.5%) from 2023

Revenue

Up

$22,852,019

Up $1,202,648 (+5.6%) from 2023

Expenses

Up

$22,212,370

Up $2,070,232 (+10%) from 2023

Net Income

Down

$639,649

Down $867,584 (-58%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $8,080,502Liabilities 2011: $5,879,046Net Assets 2011: $2,201,4562011Assets 2012: $8,778,790Liabilities 2012: $6,657,800Net Assets 2012: $2,120,9902012Assets 2013: $9,094,988Liabilities 2013: $7,285,659Net Assets 2013: $1,809,3292013Assets 2014: $6,141,666Liabilities 2014: $2,738,134Net Assets 2014: $3,403,5322014Assets 2015: $5,852,334Liabilities 2015: $2,879,989Net Assets 2015: $2,972,3452015Assets 2016: $6,932,606Liabilities 2016: $3,891,819Net Assets 2016: $3,040,7872016Assets 2017: $6,889,170Liabilities 2017: $2,863,849Net Assets 2017: $4,025,3212017Assets 2018: $7,144,993Liabilities 2018: $3,860,744Net Assets 2018: $3,284,2492018Assets 2019: $8,145,042Liabilities 2019: $4,353,120Net Assets 2019: $3,791,9222019Assets 2020: $9,619,925Liabilities 2020: $5,998,055Net Assets 2020: $3,621,8702020Assets 2021: $10,259,487Liabilities 2021: $3,642,504Net Assets 2021: $6,616,9832021Assets 2022: $11,685,936Liabilities 2022: $5,677,146Net Assets 2022: $6,008,7902022Assets 2023: $12,679,200Liabilities 2023: $5,163,177Net Assets 2023: $7,516,0232023Assets 2024: $12,072,411Liabilities 2024: $3,916,739Net Assets 2024: $8,155,6722024

Highlighted filing

2024

Assets$12,072,411
Liabilities$3,916,739
Net Assets$8,155,672

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $11,239,047Expenses 2011: $11,534,094Net Income 2011: -$295,0472011Expenses 2012: $12,802,5972012Expenses 2013: $14,157,5142013Revenue 2014: $18,433,803Expenses 2014: $16,839,600Net Income 2014: $1,594,2032014Revenue 2015: $14,463,043Expenses 2015: $14,894,230Net Income 2015: -$431,1872015Revenue 2016: $16,154,337Expenses 2016: $16,085,895Net Income 2016: $68,4422016Revenue 2017: $16,573,495Expenses 2017: $15,588,961Net Income 2017: $984,5342017Revenue 2018: $18,022,594Expenses 2018: $18,763,666Net Income 2018: -$741,0722018Revenue 2019: $19,175,634Expenses 2019: $18,667,961Net Income 2019: $507,6732019Revenue 2020: $18,995,380Expenses 2020: $19,165,432Net Income 2020: -$170,0522020Revenue 2021: $17,470,672Expenses 2021: $14,475,559Net Income 2021: $2,995,1132021Revenue 2022: $19,727,613Expenses 2022: $20,335,806Net Income 2022: -$608,1932022Revenue 2023: $21,649,371Expenses 2023: $20,142,138Net Income 2023: $1,507,2332023Revenue 2024: $22,852,019Expenses 2024: $22,212,370Net Income 2024: $639,6492024

Highlighted filing

2024

Revenue$22,852,019
Expenses$22,212,370
Net Income$639,649

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$3.92$8.16$22.9$22.2$0.64
2023Summary only. Only limited summary data is available for this year.$12.7$5.16$7.52$21.6$20.1$1.51
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$5.68$6.01$19.7$20.3$0.61
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$3.64$6.62$17.5$14.5$3.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.62$6.00$3.62$19.0$19.2$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.15$4.35$3.79$19.2$18.7$0.51
2018Summary only. Only limited summary data is available for this year.$7.14$3.86$3.28$18.0$18.8$0.74
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.89$2.86$4.03$16.6$15.6$0.98
2016Detailed filing. Detailed filing data is available for this year.$6.93$3.89$3.04$16.2$16.1$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.85$2.88$2.97$14.5$14.9$0.43
2014Detailed filing. Detailed filing data is available for this year.$6.14$2.74$3.40$18.4$16.8$1.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.09$7.29$1.81$14.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.78$6.66$2.12$12.8
2011Summary only. Only limited summary data is available for this year.$8.08$5.88$2.20$11.2$11.5$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$22,852,019
Mission and Program Overview

Mission

To conduct and sponsor the activities for the convenience of the students, faculty and staff and as a part of the education program of the California Polytechnic State University. See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,509,488$1,461,094▼ $48,394
Cash and Non-Interest-Bearing Accounts$1,068,572$1,070,413▲ $1,841
Prepaid Expenses and Deferred Charges$228,861$366,382▲ $137,521
Accounts Receivable$170,918$192,733▲ $21,815
Inventories for Sale or Use$45,421$36,027▼ $9,394
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$12,679,200$12,072,411▼ $606,789
Other Assets Total$9,655,940$8,945,762▼ $710,178
Liabilities
Other Liabilities$3,192,473$3,308,457▲ $115,984
Accounts Payable and Accrued Expenses$1,750,591$491,654▼ $1,258,937
Deferred Revenue$220,113$116,628▼ $103,485
Total Liabilities$5,163,177$3,916,739▼ $1,246,438
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,516,023$8,155,672▲ $639,649
Total Net Assets Fund Balance$7,516,023$8,155,672▲ $639,649
Total Liabilities and Net Assets / Fund Balance$12,679,200$12,072,411▼ $606,789

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,030,984$2,645,785$3,676,769
Equipment$430,110$2,314,309$2,744,419
Other Assets Org$468,607--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle CrawfordExecutive DirectorFT$192,748$64,229$256,977
Carol BrizendineDir,Business SvcsFT$152,187$46,581$198,768
Heather ZackerDirector, FinanceFT$139,998$47,816$187,814
Ron SkamferDir,FacilitiesMgmtFT$140,472$40,452$180,924
Anthony ColvardIT Coordinator IIFT$114,611$50,162$164,773
Nancy ClarkAsst.Director RecSportsFT$116,886$40,069$156,955
Aaron FernandezSec/TreasurerPT-$9,921$9,921
Ashleigh SpraginsDirectorPT-$3,128$3,128
Marc CabelizaDirectorPT-$2,603$2,603
Reagan DennyDirectorPT-$1,524$1,524
Eva RobinDirectorPT-$1,510$1,510
Sofia BuduchinaDirectorPT-$734$734
Siddharth KarthaChairmanPT-$327$327
Kayla CavazosDirectorPT-$70$70

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,301,432
Program Service Revenue
$21,104,228
Investment Income
$109,870
Other Revenue
$336,489
All Other Contributions
$940,942
Change in Net Assets
$639,649

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,852,019
Total Revenue per Audited Statements
$22,852,019
Total Revenue per Form 990
$22,852,019
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,164,625
Other Expenses$11,047,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,617,278--$7,617,278
All Other Expenses$2,785,279$1,044-$2,786,323
Other Employee Benefits$1,670,536--$1,670,536
Pension Plan Contributions$1,050,389--$1,050,389
Other Expenses$981,378--$981,378
Fees for Services Other$117,631$486,721-$604,352
Payroll Taxes$563,502--$563,502
Insurance$356,691--$356,691
Current Officers, Directors, Trustees, and Key Employees$262,920--$262,920
Travel$129,372--$129,372
Office Expenses$72,578--$72,578
Advertising$50,812--$50,812
Fees for Services Accounting$29,487--$29,487
Fees for Services Legal$29,102--$29,102
Total Functional Expenses$21,724,605$487,765$0$22,212,370

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,212,370
Total Expenses per Audited Statements$22,212,370
Total Expenses per Form 990$22,212,370
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$2,248,603
Accrued Payroll and Related Liabilities$687,828
Related Party Payable$357,878
Operating lease liability$14,148
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 4

During FY23/24, the Internal Review Committee reviewed and unanimously approved Bill #24-02 ASI Bylaws Amendment- General Updates to the ASI Bylaws.The significant changes were as follows:4.7. Duties of Directors - 4.7.1.3. Generalized to "protected categories" as glossary term instead of providing exhaustive list. More robust to frequent legal updates.4.7.2.1. Removed duty to report to College Club Council on Board of Directors meetings and activities.4.7.2.3. Updated duty of directors to express views of members of the college they represent compared to views of College Club Council.4.7.3.1. Inserted. Specified Board of Directors meetings.4.7.3.1.1. Inserted. Specified quarterly attendance requirement.4.7.3.1.2 Inserted. Separated annual attendance requirement.4.7.3.2. Inserted. Specified quarterly Board of Directors workshop requirement.4.7.3.3. Inserted. Specified quarterly Board of Directors Standing Committee meeting attendance requirement.4.7.3.4. Inserted. Separated adherence of Board of Directors members serving as UUAB Board of Director liaison to the UUAB operations Code attendance requirements.4.8. Term of Office -4.8.3. Specified section referenced as Section 4.5.4.9. Removal of Directors and Filling Vacancies on the ASI Board of Directors -4.9.1.2. Specified section referenced as Section 4.5.4.9.2. Specified resignation letters must be formal.4.9.2. Updated terminology from elected to confirmed and specified section referenced as Section 4.9.6.4.9.3.2. Specified section referenced as Section 4. 7.3.4.9.6.3.1. Updated Capitalization of Academic College.5.1. Regular Meetings of the ASI Board of Directors -5.1. Specified the Standing Rules will be established at the first regular meeting.5.1. Updated "dead week" to "week prior" to the week of "common" final exams.5.1. Generalized to "protected categories" as glossary term instead of providing exhaustive list. More robust to frequent legal updates.5.1.2. Changed to specify Bills to be documents changing the ASI Bylaws instead of ASI Policy.5.1.3. Changed clearing the boardroom during interruption to be a responsibility of the Chair.5.1.3.1. Changed references to "personnel or fiscal policy" to "ASI policy" for simplicity.5.5. Quorum and Voting Requirements -5.5.1 "50% plus one" changed to "simple majority" as glossary term.5.5.1. Specify section referenced as Section 5.1.1.5.5.2. Specify required majority for action item in context.5.5.4.2. Specify section referenced as Section 5.1.1.5.5.5.2./5.5.5.3. Change reference to Section 4 consistent with language elsewhere.5.5.5.4. Change reference to Section 7 consistent with language elsewhere.5.5.6.1. Grammatical change of and to or5.5.6.1. Change reference to Section 7 consistent with language elsewhere.5.6.7. Changed Cal Poly Corporation to Cal Poly Partners.6.5. Duties of Summer Representatives -6.5.3. Stricken. Removed duty of Summer Representatives to report to their respective College Club Councils.6.5.4. Changed printed to included in reference to information on agendas.6.6. Quorum and Voting -6.6.1. Specified simple majority.6.6.2. Specify required majority for action item in context.7.3. Selection of Officers -7.3.1. Removed definition of "simple majority" as it is included as glossary term.7.3.1.3. Added clause preventing students from self-nomination for Chair of UUAB.7.4. Duties of Officers -7.4.2. Changed the availability requirement for ASI President from "during summer quarter" to "at the start of the summer term".7.4.2.4. Grammatical change to separate Academic Senate Committees from university wide Committees.7.4.2.4. Replaced the views represented on Academic Senate Committees and Campus-wide Committees to be that of ASI rather than that of the ASI President.7.4.2.6. Added Executive Cabinet oversight and changed oversight of Executive Cabinet and Executive Staff to be the duty of ASI Chief of Staff in partnershipwith ASI President. Changed "approval" to "ratification".7.4.2.7.1. Renamed Secretary of Dive

Form 990, Part VI, Section A, Line 6

Members are limited to individuals regularly admitted and enrolled as matriculating students at the University.

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

The Board of Directors meet and review the document prior to filing.

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

All transactions involving any board member, officer or key employee are reviewed and individuals are notified of any real or perceived conflict.

Form 990, Part VI, Section B, Line 15B

15a & 15b - The Board of Directors review and approve.

Form 990, Part VI, Section C, Line 19

Documents are available on-line at the organization's web site and for physical inspection at corporate offices.

Filing and Contact Details

Filer

Filer Name
Associated Students Inc California
EIN
95-2308831
Phone
8057561281
Address
1 Grand Avenue Bldg 65 212, San Luis Obispo, CA 93407

Signing Officer

Name
Michelle Crawford
Title
Executive Director
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Crawford
Formed
1964
Legal Domicile
CA
Voting Board Members
24
Independent Board Members
24
Employees
832
Volunteers
64

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Bank Charges: Column (A) - Total = $81558; Column (B) - Program Services = $81558; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Board Expenses: Column (A) - Total = $21845; Column (B) - Program Services = $21845; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Contributions Expense: Column (A) - Total = $20000; Column (B) - Program Services = $20000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Depreciation Expense: Column (A) - Total = $249743; Column (B) - Program Services = $248699; Column (C) - Management & General = $1044; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Dues and Subscriptions: Column (A) - Total = $58121; Column (B) - Program Services = $58121; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Education and Training: Column (A) - Total = $50330; Column (B) - Program Services = $50330; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Equipment Rental & Maintenance: Column (A) - Total = $86264; Column (B) - Program Services = $86264; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Food Costs: Column (A) - Total = $41571; Column (B) - Program Services = $41571; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Grants: Column (A) - Total = $117371; Column (B) - Program Services = $117371; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Marketing Expense: Column (A) - Total = $34734; Column (B) - Program Services = $34734; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Net Earnings Transfer: Column (A) - Total = $688894; Column (B) - Program Services = $688894; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $3096; Column (B) - Program Services = $3096; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Printing and Publications: Column (A) - Total = $18075; Column (B) - Program Services = $18075; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Repairs and Maintenance: Column (A) - Total = $717726; Column (B) - Program Services = $717726; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Small Equipment: Column (A) - Total = $303018; Column (B) - Program Services = $303018; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Supplies: Column (A) - Total = $268870; Column (B) - Program Services = $268870; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Telephone: Column (A) - Total = $25107; Column (B) - Program Services = $25107; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part I, Line 1 and Part III, Line 1 - Organization'S Mission

To conduct and sponsor the activities for the convenience of the students, faculty and staff and as a part of the education program of the California Polytechnic State University. To provide extra-curricular activities for the convenience of the students, faculty and staff, as a part of the education program of the University.

Financial Statement Notes

Part X : FIN48 Footnote

The Associated Students, Inc. is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Associated Students, Inc. has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2024, the Associated Students, Inc. had no material unrecognized tax benefits, tax penalties or interest.The Associated Students, Inc.s Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.The Associated Students, Inc.s Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2023, 2022, 2021, and 2020, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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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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