2017-05-31T16:52:43-05:00 2016-07-30 KPMG LLP 550 S Hope St Suite 1500 Los Angeles CA 90071 990 2015-07-26 951777979 ASSOCIATED STUDENTS UCLA % DONNA BAKER FIN DIR ASSO 3107948844 308 WESTWOOD PLAZA Suite 3519AU LOS ANGELES CA 900241640 DONNA BAKER FINANCE DIRECTOR 3107948844 2017-05-24 true CAREY MCKEE P01281067 2139724000 2015 2021-01-29 14:40:06Z DONNA BAKER 308 WESTWOOD PLAZA LOS ANGELES CA 90024 78317684 false X WWW.ASUCLA.UCLA.EDU X 1919 CA STUDENT-CENTERED PROVIDER OF SERVICES, PROGRAMS, PRODUCTS, AND FACILITIES FOR THE UCLA COMMUNITY. 10 10 2662 940 1319243 8524852 8516553 6761675 6789055 164056 162856 26505586 27253350 41956169 42721814 528992 455617 0 0 24234864 24954172 0 0 64065 17550662 17528787 42314518 42938576 -358349 -216762 47973237 48121231 20867337 21232093 27105900 26889138 X THE ASSOCIATED STUDENTS UCLA, AS A RESPONSIVE STUDENT-CENTERED ORGANIZATION, PROVIDES INNOVATIVE AND EXCELLENT SERVICES, PROGRAMS, PRODUCTS, AND FACILITIES FOR THE ENTIRE UCLA COMMUNITY. false false 13600935 1407791 ASUCLA MEETS THE NEEDS OF APPROXIMATELY 40,000 STUDENTS THROUGH THE SALE OF BOOKS AND SUPPLIES. ASUCLA PROVIDES ESSENTIAL AND CONVENIENT ITEMS THAT ARE EASILY ACCESSIBLE, OF HIGH QUALITY AND LOW COST, INCLUDING, BUT NOT LIMITED TO: ACADEMIC SUPPORT, TRADEMARK MERCHANDISE, AND CONVENIENCE PRODUCTS. 12082802 2441606 ASUCLA PROVIDES FOOD SERVICE FOR THE CAMPUS COMMUNITY THROUGH THE OPERATION OF SEVERAL EATERIES THROUGHOUT THE CAMPUS. STUDENTS ARE EMPLOYED TO WORK AT MANY OF THE EATERIES. 7197544 455617 1985428 ASUCLA SUPPORTS STUDENT GOVERNMENTS AND STUDENT PROGRAMMING ACTIVITIES IN THE STUDENT UNION AND THROUGHOUT THE CAMPUS. ASUCLA PROVIDES SUPPORT TO STUDENT GOVERNMENT, STUDENT GROUPS AND STUDENT PROGRAMS THROUGH STATE-OF-THE-ART OFFICE AND COMMUNITY SPACES, AND BY PROVIDING ADEQUATE FINANCIAL RESOURCES AND PERSONNEL TO ENSURE AN ACTIVE AND VIBRANT CAMPUS LIFE. ASUCLA PROVIDES AND SUPPORTS A DIVERSIFIED ARRAY OF PROGRAMMING BY PRIORITIZING STUDENT-RUN, STUDENT-INITIATED, STUDENT-CENTERED PROGRAMMING THAT REFLECTS THE NEEDS OF THE CAMPUS COMMUNITY IN ORDER TO ENHANCE EDUCATIONAL, CULTURAL AND DEVELOPMENTAL SOCIAL INTERACTION. ASUCLA PROVIDES A WELCOMING ENVIRONMENT THAT CONTAINS SPACE FOR THE OPTIMAL FUNCTIONING OF GENERAL ACADEMIC SUPPORT, STUDENT GOVERNMENTS, STUDENT ORGANIZATIONS AND SOCIAL GATHERINGS. 4282180 954230 37163461 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false true false false false false false false true false false false false false false false false false false true 104 0 true 2662 true true true false false false false false false false false false X 10 10 false false false false false false true true true false false false true true false true true false false false CA X DONNA BAKER FIN DIR 3107948853 308 WESTWOOD PLZ AU3519 LOS ANGELES CA 900241640 CJ GABBE BOARD DIR, CHAIR(thru 6/30/16) 5.0 0.0 X X 16453 0 0 ASPARA PERERA BOARD DIR, CHAIR 5.0 0.0 X X 7075 0 0 CARLY CALBREATHthru 063016 BOARD DIR, VICE CHAIR 5.0 0.0 X X 15759 0 0 PATRICK ADLER BOARD DIR, VICE-CHAIR 5.0 0.0 X X 9915 0 0 AGNES WARREN BOARD DIR, SECRETARY 4.0 0.0 X X 0 0 0 KEVIN EAGAN BOARD DIR 4.0 0.0 X 0 0 0 CHRISTINE WILSON BOARD DIR 4.0 0.0 X 0 0 0 MIKE ANDERSON BOARD DIR (thru 06/30/16) 2.0 0.0 X 0 0 0 DENEA JOSEPH BOARD DIR (thru 06/30/16) 5.0 0.0 X 16086 0 0 KATRINA VO BOARD DIR (thru 06/30/16) 4.0 0.0 X 16453 0 0 NATHAN GLOVINSKY BOARD DIR (FROM 07/01/16) 4.0 0.0 X 0 0 0 KIRK KOENING BOARD DIR (FROM 07/01/16) 4.0 0.0 X 0 0 0 ARIELLE MOKHTARZADEH BOARD DIR (FROM 07/01/16) 5.0 0.0 X 0 0 0 LENA RIESS BOARD DIR (FROM 07/01/16) 4.0 0.0 X 0 0 0 JC DE VERA BOARD DIR (FROM 07/01/16) 4.0 0.0 X 0 0 0 ROBERT WILLIAMS EXECUTIVE DIRECTOR 40.0 0.0 X 229094 0 78116 DONNA BAKER FINANCE DIRECTOR 40.0 0.0 X 162437 0 72918 KAMRAN MEHDIAN INFO SYSTEMS DIRECTOR 40.0 0.0 X 178411 0 65340 ARVLI WARD STUDENT MEDIA DIRECTOR 40.0 0.0 X 117833 0 47650 SALLY AMATO-ROGERS HUMAN RESOURCES DIRECTOR 40.0 0.0 X 113095 0 45576 PATRICK HEALEY GEN MGR/DIR GENL MERCH 40.0 0.0 X 144988 0 46014 CINDY BOLTON DIRECTOR OF FOOD OPERATIONS 40.0 0.0 X 134477 0 37140 1162076 0 392754 7 false true false KPMG LLP PO BOX 120922 DEPT 0922 DALLAS TX 75312 FINANCIAL STATEMENTS 122894 PRICEWATERHOUSECOOPERS PO BOX 514038 LOS ANGELES CA 90051 FINANCIAL STATEMENTS 120547 2 8019327 497226 8516553 FOOD/STORE COMMISSIONS 451211 3849397 3823889 25508 FACILITIES USE FEES 451211 1164712 1164712 PUBLICATIONS 511110 954230 954230 STUDENT PROGRAMS 611710 797930 797930 FILM AND CONCERT SERIES 611710 22786 22786 6789055 162856 162856 0 2327743 2327743 0 0 0 0 0 0 60247313 35595870 24651443 1293735 23357708 WRITE OFF G/L RECON 900099 136986 136986 WRITE OFF ITEMS> 1 YRS 900099 93926 93926 OTHER 900099 43252 43252 274164 42721814 6763547 1319243 26122471 455617 455617 0 0 0 549696 144796 404900 0 17653821 15223936 2429885 1663685 1225452 438233 4187866 3620132 567734 899104 774897 124207 0 55322 40095 15227 239773 239773 0 0 0 438213 438213 444995 437170 7825 1204226 1000838 203388 0 465014 465014 1203510 1072839 130671 123170 115609 7561 0 30535 30535 447469 419244 28225 0 2398501 2247213 151288 118061 118061 STUDENT PROGRAMS 4801094 4801094 BANK/CREDIT CARD PROCESSING 1335844 1287817 48027 EQUIPMENT RENTAL AND MA 1033997 823117 210880 COMMISSIONS 987619 987619 2201444 2020962 116417 64065 42938576 37163461 5711050 64065 858617 414896 11903950 13668210 0 0 4347200 3665136 0 0 0 0 200000 200000 5893649 6303065 279609 335595 72030523 48496194 24490212 23534329 0 0 0 0 0 0 0 0 0 0 47973237 48121231 10000107 10969268 0 0 234921 348773 0 0 0 0 0 0 10330859 9594718 0 0 301450 319334 20867337 21232093 X 27104276 26887514 1624 1624 0 0 27105900 26889138 47973237 48121231 -216762 X false true X true false X 7202420 7617713 7933780 8524852 8516553 39795318 0 0 7202420 7617713 7933780 8524852 8516553 39795318 0 39795318 2368210 2476024 2452135 2523219 2490599 12310187 0 81977 103512 226898 98280 274164 784831 52890336 337264768 0.75241 0.74853 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32180779 16242300 15938479 12550256 10291165 2259091 27299488 21962729 5336759 23534329 0 FUNDS HELD FOR OTHERS 119334 NOTES PAYABLE WITH ASUCLA ENTI 200000 319334 X 78316478 35595870 35595870 42720608 1206 1206 42721814 78533240 35595870 35595870 42937370 1206 1206 42938576 RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH TAX RETURN AMOUNTS INCLUDED ON LINE 1, BUT NOT ON FORM 990, PART VIII, LINE 12 PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED NET OF REVENUE ON FORM 990 36,060,884 ROYALTY EXPENSE REPORTED NET OF COST OF SALES (465,014) ----------- TOTAL 35,595,870 AMOUNTS INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1 PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON ASSET DISPOSAL REPORTED NET OF OTHER INCOME ON FINANCIALS 1,206 RECONCILIATION OF EXPENSE PER AUDITED FINANCIAL STATEMENTS WITH TAX RETURN AMOUNTS INCLUDED ON LINE 1, BUT NOT ON FORM 990, PART IX, LINE 25 PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED NET ON FORM 990 36,060,884 ROYALTY EXPENSE REPORTED NET OF COST OF SALES (465,014) ---------- TOTAL 35,595,870 AMOUNTS INCLUDED ON FORM 990, PART IX, LINE 25, BUT NOT ON LINE 1 PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON ASSET DISPOSAL REPORTED NET OF OTHER INCOME ON FINANCIALS 1,206 ASC 740 DISCLOSURE FORM 990, SCHEDULE D, PART X, LINE 2 ASUCLA HAS ADOPTED ASC TOPIC 740, INCOME TAXES, RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH 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. THE INTERPRETATION REQUIRES THAT THE ENTITY ACCOUNT FOR AND DISCLOSE IN THE FINANCIAL STATEMENTS THE IMPACT OF A TAX POSITION IF THAT POSITION WILL MORE-LIKELY-THAN-NOT NOT BE SUSTAINED UPON EXAMINATION BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS EVALUATED THE FINANCIAL STATEMENT IMPACT OF ANY TAX POSITIONS AND DETERMINED IT HAS NO SUCH UNCERTAINTY IN TAXES REQUIRING ACCRUAL OR DISCLOSURE AT JULY 31, 2016 OR 2015. ASUCLA FILES INCOME TAX RETURNS IN THE U.S. FEDERAL AND STATE OF CALIFORNIA. WITH FEW EXCEPTIONS, ASUCLA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL INCOME TAX AUTHORITIES FOR THE YEARS BEFORE 2012 AND STATE OF CALIFORNIA TAX AUTHORITIES BEFORE 2011. false REGENTS UNIVERSITY CALIFORNIA LOS ANGELES 10920 WILSHIRE BLVD 5TH FL LA CA 90024 956006143 STATE OF CA 106070 N/A N/A PED HIV/AIDS RESEARCH/TGIF MED CENTER-CHILD DEVELOPMENT/FED HIV & PROJECT KINDLE INC 28245 AVE CROCKER STE 104 VALENCIA CA 91355 470814125 501(C)(3) 74622 N/A N/A FED HIV/AIDS RESEARCH ELIZABETH GLASER PEDIATRIC AIDS FOUNDATION 1140 CONNECTICUT AVE 200 WA DC 20036 954191698 501(C)(3) 274925 N/A N/A FED HIV/AIDS RESEARCH 3 SCHEDULE I, PART I, LINE 2 A POLICY HAS BEEN DEVELOPED IN WHICH THE NUMEROUS STUDENT GROUPS AFFILIATED WITH ASUCLA ARE ASKED TO VALIDATE THE ELIGIBILITY OF GRANTEES AND THE USE OF GRANT FUNDS. A COPY OF THE SELECTION CRITERIA MUST BE FORWARDED TO STUDENT GOVERNMENT ACCOUNTING MANAGEMENT WITH THE REQUEST FOR DISBURSEMENT OF FUNDS. STUDENT GOVERNMENT ACCOUNTING MANAGEMENT IS ALSO RESPONSIBLE FOR VERIFICATION OF COMPLIANCE WITH THE POLICY. X false false false false false false false false false ROBERT WILLIAMS EXECUTIVE DIRECTOR 208623 0 20471 0 0 0 70751 0 7365 0 307210 0 0 0 DONNA BAKER FINANCE DIRECTOR 154329 0 8108 0 0 0 52131 0 20787 0 235355 0 0 0 KAMRAN MEHDIAN INFO SYSTEMS DIRECTOR 170062 0 8349 0 0 0 44528 0 20812 0 243751 0 0 0 ARVLI WARD STUDENT MEDIA DIRECTOR 117833 0 0 0 0 0 39982 0 7668 0 165483 0 0 0 SALLY AMATO-ROGERS HUMAN RESOURCES DIRECTOR 107270 0 5825 0 0 0 30845 0 14731 0 158671 0 0 0 PATRICK HEALEY GEN MGR/DIR GENL MERCH 138478 0 6510 0 0 0 38572 0 7442 0 191002 0 0 0 CINDY BOLTON DIRECTOR OF FOOD OPERATIONS 128434 0 6043 0 0 0 30398 0 6742 0 171617 0 0 0 CINDY HOLMES EMPLOYEE/WIFE OF OFFICER 155029 WAGES/BENEFITS false FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES: OTHER PROGRAM SERVICES PROVIDED BY ASUCLA INCLUDE SERVING AS THE INDEPENDENT PUBLISHER AND OPERATOR OF STUDENT COMMUNICATIONS MEDIA AT UCLA, AND PROVIDING FACILITIES FOR VARIOUS SERVICE PROVIDERS ON CAMPUS. FORM 990, PART VI, SECTION A, LINE 7B: THREE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY ANOTHER PERSON, THE UCLA CHANCELLOR. THESE DECISIONS ARE: 1) CHANGES TO THE CONSTITUTION, 2) THE 5-YEAR FORECAST, AND 3) THE ANNUAL BUDGET. APPROVAL OF CHANGES TO THE CONSTITUTION IS EXPLAINED IN THE ASUCLA CONSTITUTION AS FOLLOWS: "ANY AMENDMENT TO THE CONSTITUTION IS SUBJECT TO THE APPROVAL OF THE CHANCELLOR BEFORE IT CAN TAKE EFFECT." APPROVAL OF THE 5-YEAR FORECAST AND ANNUAL BUDGET IS EXPLAINED IN THE ADVANCE AGREEMENT WITH UCLA DATED MAY 31, 1996 AS FOLLOWS: "THE 5-YEAR FORECAST AND EACH SUBSEQUENT REVISION SHALL BE SUBJECT TO THE REVIEW AND WRITTEN APPROVAL OF THE CHANCELLOR OR HIS/HER DESIGNATED REPRESENTATIVE, PRIOR TO IMPLEMENTATION. THE ANNUAL BUDGET AND EACH SUBSEQUENT REVISION SHALL BE SUBJECT TO THE REVIEW AND WRITTEN APPROVAL OF THE CHANCELLOR OR HIS/HER DESIGNATED REPRESENTATIVE, PRIOR TO IMPLEMENTATION." FORM 990, PART VI, SECTION B, LINE 11: THE FORM 990 IS PREPARED BY THE FINANCE DEPARTMENT OF THE ORGANIZATION, AND REVIEWED BY THE DIRECTOR OF FINANCE AND BY AN OUTSIDE TAX ACCOUNTING FIRM. A COPY OF THE FORM 990 IS AVAILABLE TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12: BOARD OF DIRECTORS ARE SUBJECT TO THE WRITTEN CONFLICT OF INTEREST POLICY AS OUTLINED IN THE BOARD CONSTITUTION AND POLICIES WHICH ARE PRESENTED ANNUALLY TO ALL NEW AND EXISTING BOARD MEMBERS. FOR THE BOARD OF DIRECTORS, THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: 1)APPROVAL BY A COMMITTEE AUTHORIZED BY THE BOARD; 2)RATIFICATION BY THE BOARD AT ITS NEXT MEETING BY A VOTE OF THE MAJORITY OF THE MEMBERS OF THE BOARD THEN IN OFFICE WITHOUT COUNTING THE VOTE OF THE INTERESTED MEMBER OR MEMBERS. OFFICERS AND KEY EMPLOYEES ARE REQUIRED ANNUALLY TO SIGN THE ETHICAL CONDUCT OF BUSINESS & CONFLICT OF INTEREST STATEMENT CONFIRMING THAT THEY HAVE READ, UNDERSTOOD, AND AGREE TO ADHERE TO ASUCLA'S POLICY ON CONFLICT OF INTEREST. BY SIGNING THIS DOCUMENT, THEY AGREE THAT THEY ARE AWARE OF NO VIOLATION OF THE POLICY OR POTENTIAL VIOLATIONS BY THEMSELVES, MEMBERS OF THEIR IMMEDIATE FAMILY, OR EMPLOYEES WHO REPORT TO THEM, AND THEY AGREE TO REPORT ANY POTENTIAL FUTURE CONFLICTS TO ASUCLA. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD APPOINTS A PERSONNEL COMMITTEE, COMPRISED OF INDEPENDENT PARTIES THAT DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WHICH REVIEWS AND APPROVES THE CEO'S LEVEL OF COMPENSATION, AND ANNUAL RAISES AND BONUSES. BECAUSE THE ORGANIZATION MUST REMAIN CONSISTENT WITH UNIVERSITY GUIDELINES, SALARIES, BONUSES AND RAISES FOR THE CEO ARE REQUIRED TO ADHERE TO UNIVERSITY GUIDELINES. FORM 990, PART VI, SECTION C, LINE 18: THE ORGANIZATION'S FORM 990 AND 990-T ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON ITS OWN WEBSITE. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.