ASSOCIATED STUDENTS OF SAN DIEGO STATE UNIVERSITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATED STUDENTS OF SAN DIEGO STATE UNIVERSITY (EIN 95-6042622)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-04-20
- IRS object ID
- 202601109349301305
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-20T13:39:27-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991856619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 757 THIRD AVENUE 9TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956042622 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED STUDENTS OF | BusinessNameLine1Txt |
| Business Name Line2 | SAN DIEGO STATE UNIVERSITY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASSO | BusinessNameControlTxt |
| Phone | 6195946555 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 CAMPANILE DRIVE MC 7800 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921827800 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINA BROWN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6195946555 | PhoneNum |
| Signature | 2026-04-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL ROMANO | PreparerPersonNm |
| PTIN | P00504182 | PTIN |
| Phone | 2125990100 | PhoneNum |
| Preparation | 2026-04-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTINA BROWN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 CAMPANILE DRIVE MC 7800 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921827800 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $45,822,672 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://AS.SDSU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1932 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT THE MISSION OF SAN DIEGO STATE UNIVERSITY AND CREATE, PROMOTE, AND FUND (SEE SCH O) OPPORTUNITIES FOR STUDENTS, FACULTY, STAFF AND THE SDSU COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 1665 | TotalEmployeeCnt |
| Total Volunteers | 226 | TotalVolunteersCnt |
| Total Gross UBI | $7,375,469 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $26,884 | PYContributionsGrantsAmt |
| CY Contributions Grants | $381,305 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,752,244 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $44,368,320 | CYProgramServiceRevenueAmt |
| PY Investment Income | $869,144 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,024,363 | CYInvestmentIncomeAmt |
| PY Other Revenue | $41,080 | PYOtherRevenueAmt |
| CY Other Revenue | $48,684 | CYOtherRevenueAmt |
| PY Total Revenue | $44,689,352 | PYTotalRevenueAmt |
| CY Total Revenue | $45,822,672 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $21,148,221 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $22,982,523 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $21,373,181 | PYOtherExpensesAmt |
| CY Other Expenses | $23,954,824 | CYOtherExpensesAmt |
| PY Total Expenses | $42,521,402 | PYTotalExpensesAmt |
| CY Total Expenses | $46,937,347 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,167,950 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,114,675 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $41,905,019 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,332,086 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,719,975 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,261,717 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,185,044 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,070,369 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO SUPPORT THE SOCIAL, RECREATIONAL, CULTURAL AND EDUCATION PROGRAMS AND FACILITIES, BOTH ON CAMPUS AND IN THE COMMUNITY, AND TO ADVOCATE FOR STUDENT INTERESTS, PROVIDE LEADERSHIP OPPORTUNITIES AND PARTICIPATE IN SHARED GOVERNANCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,653,575 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $12,701,670 | RevenueAmt |
| Desc | OPERATION OF THE OPEN AIR THEATER, VIEJAS ARENA AND AZTEC STUDENT UNION PROVIDING CULTURAL AND ART PROGRAMS AND ATHLETIC EVENTS TO STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,606,950 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $6,534,439 | RevenueAmt |
| Desc | OPERATION OF CAMPUS RECREATION AND AQUATIC CENTERS AS PART OF UNIVERSITY EDUCATIONAL PROGRAMS AVAILABLE TO STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,615,465 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $22,221,301 | RevenueAmt |
| Desc | OPERATION OF STUDENT PROGRAMS AS PART OF THE UNIVERSITY EDUCATIONAL PROGRAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,736,764 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,910,910 | RevenueAmt |
| Desc | OPERATION OF THE CHILDREN'S CENTER FOCUSING ON PARENTAL INVOLVEMENT AND CHILD DEVELOPMENT WHILE OFFERING CAREER RELATED OPPORTUNITIES TO STUDENTS MAJORING IN FAMILY STUDIES. THIS PROGRAM IS AVAILABLE TO ALL STUDENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,736,764 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $2,910,910 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $39,612,754 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 68 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1665 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARLOS CAREAGA | PersonNm |
| Phone | 6195946555 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 CAMPANILE DRIVE MC 7800 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921827800 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| BRITTANY SANTOS-DERIEG | ||||||||||
| SDSU DESIGNEE | 2.00 | 40.00 | Yes (X) | $0 | $227,849 | $78,468 | ||||
| JESSICA RENTTO | ||||||||||
| SDSU DESIGNEE | 2.00 | 40.00 | Yes (X) | $0 | $251,047 | $111,160 | ||||
| KATARINA HERNANDEZ | ||||||||||
| PRESIDENT (THRU 04/2025) | 37.50 | 0.00 | Yes (X) | $24,366 | $0 | $0 | Yes (X) | |||
| TAJUDDIN HENRY | ||||||||||
| EXECUTIVE VP (THRU 04/2025) | 37.50 | 0.00 | Yes (X) | $19,109 | $0 | $0 | Yes (X) | |||
| DERRICK HERRERA | ||||||||||
| VP OF EXTERNAL RELATIONS (THRU 04/25) | 37.50 | 0.00 | Yes (X) | $32,011 | $0 | $3,835 | Yes (X) | |||
| VINCENT LIN | ||||||||||
| VP OF FINANCIAL AFFAIRS (THRU 04/25) | 37.50 | 0.00 | Yes (X) | $24,299 | $0 | $3,835 | Yes (X) | |||
| TRINITY DANG | ||||||||||
| VP OF UNIV. AFFAIRS (THRU 04/25) | 37.50 | 0.00 | Yes (X) | $17,577 | $0 | $0 | Yes (X) | |||
| KAREEN HOLSTROM | ||||||||||
| PRESIDENT (AS OF 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| MILAN RAWLS | ||||||||||
| EXECUTIVE VP (AS OF 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| ABBY MCLACHLAN | ||||||||||
| VP OF EXT. RELATIONS (AS OF 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| ALIZA SIDDIQUI | ||||||||||
| VP OF FINANCIAL AFFAIRS | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| NADIA GALLARZO | ||||||||||
| VP OF UNIV. AFFAIRS (AS OF 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| PALNI BHATT | ||||||||||
| DIRECTOR (THRU 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| ALEX INGLIS | ||||||||||
| DIRECTOR (THRU 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| KAILEY QUEZADA | ||||||||||
| DIRECTOR (THRU 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| PATRICIO SILVA | ||||||||||
| DIRECTOR (THRU 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| GIGI SALAZAR | ||||||||||
| DIRECTOR | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| NICHOLAS FELIX | ||||||||||
| DIRECTOR (THRU 04/2025) | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| NORA NOVAK | ||||||||||
| DIRECTOR | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JANINE EZOMO | ||||||||||
| DIRECTOR | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| KAREEN HOLSTROM | ||||||||||
| DIRECTOR | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| MOHAMED EREKAT | ||||||||||
| DIRECTOR | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHRISTINA BROWN | ||||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | $211,050 | $0 | $75,161 | Yes (X) | ||||
| CARLOS CAREAGA | ||||||||||
| FINANCE DIRECTOR | 40.00 | 0.00 | $162,839 | $0 | $34,355 | Yes (X) | ||||
| PATRICIA REA | ||||||||||
| ASSOC EXECUTIVE DIRECTOR | 40.00 | 0.00 | $194,464 | $0 | $43,282 | Yes (X) | ||||
| MARK ZAKRZEWSKI | ||||||||||
| ASSOC EXECUTIVE DIRECTOR | 40.00 | 0.00 | $186,433 | $0 | $18,386 | Yes (X) | ||||
| RYAN DELONG | ||||||||||
| DIRECTOR - STUDENT UNION | 40.00 | 0.00 | $133,979 | $0 | $40,653 | Yes (X) | ||||
| TIMOTHY RIPKE | ||||||||||
| DIRECTOR - VIEJAS ARENA | 40.00 | 0.00 | $147,447 | $0 | $57,614 | Yes (X) | ||||
| KEVIN STRAW | ||||||||||
| MBAC DIRECTOR (THRU 12/24) | 40.00 | 0.00 | $136,916 | $0 | $29,617 | Yes (X) | ||||
| SAM LINGAO | ||||||||||
| FORMER DIRECTOR/OFFICER | 0.00 | 0.00 | $11,619 | $0 | $0 | Yes (X) | ||||
| MELVIN RIDLEY III | ||||||||||
| FORMER DIRECTOR/OFFICER | 0.00 | 0.00 | $12,364 | $0 | $3,068 | Yes (X) | ||||
| LEONARDO PENA REYES | ||||||||||
| FORMER DIRECTOR/OFFICER | 0.00 | 0.00 | $10,346 | $0 | $0 | Yes (X) | ||||
| ALLISON GALLANT | ||||||||||
| FORMER DIRECTOR/OFFICER | 0.00 | 0.00 | $11,979 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,336,798 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $478,896 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $499,434 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ARAMARK | |||||
| PO BOX 841439 | DALLAS | TX | 753978839 | JANITORIAL SERVICES | $3,097,236 |
| ELITE SHOW SERVICES LLC | |||||
| 2878 CAMINO DEL RIO SOUTH SUITE 260 | SAN DIEGO | CA | 92108 | SECURITY SERVICES | $2,438,108 |
| CENTURY PAINTING | |||||
| 7434 TRADE STREET | SAN DIEGO | CA | 92121 | PAINTING SERVICES | $548,627 |
| ADP INC | |||||
| PO BOX 31001-1874 | PASADENA | CA | 91110 | PAYROLL SERVICES | $339,270 |
| SHOWCALL PRODUCTIONS INC | |||||
| PO BOX 13333 | LA JOLLA | CA | 92039 | EVENT SERVICES | $241,990 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 18 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $381,305 | AllOtherContributionsAmt |
| Total Contributions | $381,305 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| STUDENT FEES | 611710 | $21,743,961 | $21,743,961 | |
| CAMPUS PROGRAMS | 713990 | $19,629,524 | $12,855,190 | $6,774,334 |
| CHILDREN'S CENTER | 624410 | $2,324,205 | $1,723,070 | $601,135 |
| GOVERNMENT CONTRACTS | 900099 | $586,705 | $586,705 | |
| COMMUNICATIONS | 900099 | $4,101 | $4,101 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,824 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $79,824 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $44,368,320 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,024,363 | TotalRevenueColumnAmt |
| Exclusion | $1,024,363 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| ADMINISTRATIVE INCOME | 900099 | $22,078 | $22,078 |
| REBATES | 900099 | $20,913 | $20,913 |
| INSURANCE DIVIDENDS | 900099 | $5,693 | $5,693 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $48,684 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,822,672 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,992,851 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $7,375,469 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,073,047 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,328,219 | TotalAmt |
| Management And General | $1,328,219 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,846,946 | TotalAmt |
| Program Services | $16,107,699 | ProgramServicesAmt |
| Management And General | $739,247 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $353 | TotalAmt |
| Program Services | $215 | ProgramServicesAmt |
| Management And General | $138 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,787,416 | TotalAmt |
| Program Services | $3,233,703 | ProgramServicesAmt |
| Management And General | $553,713 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,019,589 | TotalAmt |
| Program Services | $903,609 | ProgramServicesAmt |
| Management And General | $115,980 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,309 | TotalAmt |
| Management And General | $168,309 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,869 | TotalAmt |
| Program Services | $725 | ProgramServicesAmt |
| Management And General | $41,144 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,050 | TotalAmt |
| Program Services | $24,100 | ProgramServicesAmt |
| Management And General | $163,950 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,249 | TotalAmt |
| Program Services | $293,777 | ProgramServicesAmt |
| Management And General | $472 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $761,122 | TotalAmt |
| Program Services | $704,676 | ProgramServicesAmt |
| Management And General | $56,446 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,470 | TotalAmt |
| Program Services | $76,610 | ProgramServicesAmt |
| Management And General | $15,860 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,042,854 | TotalAmt |
| Program Services | $2,042,854 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,617 | TotalAmt |
| Program Services | $252,104 | ProgramServicesAmt |
| Management And General | $10,513 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,534 | TotalAmt |
| Program Services | $316,534 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,593,913 | TotalAmt |
| Program Services | $6,593,913 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,200,134 | TotalAmt |
| Program Services | $2,150,153 | ProgramServicesAmt |
| Management And General | $49,981 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,097,202 | TotalAmt |
| Program Services | $1,065,532 | ProgramServicesAmt |
| Management And General | $31,670 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| MISC. MGMT. & GENERAL | $4,048,951 | $4,048,951 | |
| OTHER PROGRAM EXPENSES | $3,268,278 | $3,268,278 | |
| FACILITY EXPENSES | $2,578,272 | $2,578,272 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,937,347 | TotalAmt |
| Program Services | $39,612,754 | ProgramServicesAmt |
| Management And General | $7,324,593 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $780,857 | BOYAmt |
| EOY | $788,432 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,311,859 | BOYAmt |
| EOY | $24,430,738 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,750,707 | BOYAmt |
| EOY | $2,566,028 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,018 | BOYAmt |
| EOY | $688,892 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,997,672 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,070,297 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,506,714 | BOYAmt |
| EOY | $13,927,375 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,061,864 | BOYAmt |
| EOY | $930,621 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,905,019 | BOYAmt |
| EOY | $43,332,086 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,892,550 | BOYAmt |
| EOY | $4,502,348 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,525,576 | BOYAmt |
| EOY | $1,643,781 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $197,311 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,301,849 | BOYAmt |
| EOY | $9,918,277 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,719,975 | BOYAmt |
| EOY | $16,261,717 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,142,493 | BOYAmt |
| EOY | $26,139,748 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,042,551 | BOYAmt |
| EOY | $930,621 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,185,044 | BOYAmt |
| EOY | $27,070,369 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,905,019 | BOYAmt |
| EOY | $43,332,086 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,114,675 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,118 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,850 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,672 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,884 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $381,305 | CurrentTaxYearAmt |
| Total | $478,829 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,118,673 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,126,804 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,511,447 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,125,783 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,992,851 | CurrentTaxYearAmt |
| Total | $170,875,558 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,176,791 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,132,654 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,518,119 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,152,667 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,374,156 | CurrentTaxYearAmt |
| Total | $171,354,387 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $171,354,387 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $167,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,924 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $487,539 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $869,144 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,024,363 | CurrentTaxYearAmt |
| Total | $2,726,200 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $167,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,924 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $487,539 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $869,144 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,024,363 | CurrentTaxYearAmt |
| Total | $2,726,200 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $18,688 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41,080 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,684 | CurrentTaxYearAmt |
| Total | $108,452 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,344,021 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,310,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,024,346 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,062,891 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $38,447,203 | CurrentTaxYearAmt |
| Total | $174,189,039 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98370 | PublicSupportCY509Pct |
| Investment Income CY | 0.01570 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | GENERAL AND ADMINISTRATIVE - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 18,688. 2023 AMOUNT: $ 41,080. 2024 AMOUNT: $ 48,684. |
| SCH A, PART II, LINE 10: | THE ORGANIZATION RECEIVED ITS INITIAL EXEMPTION AS A SECTION 170(B)(1)(A)(IV) FILER. HOWEVER, SINCE THE ORGANIZATION BEST QUALIFIES AS A PUBLIC CHARITY UNDER SECTION 509(A)(2), IT IS FILING AS SUCH AND COMPLETING PART III OF SCHEDULE A. |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $576,648 | OtherCostOrOtherBasisAmt |
| Depreciation | $576,648 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,205,695 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,674,583 | DepreciationAmt |
| Book Value | $9,531,112 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,717,079 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,458,263 | DepreciationAmt |
| Book Value | $4,258,816 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $498,250 | OtherCostOrOtherBasisAmt |
| Depreciation | $360,803 | DepreciationAmt |
| Book Value | $137,447 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,927,375 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED EMPLOYEE BENEFITS | $7,633,364 |
| FINANCE LEASE LIABILITY | $1,976,510 |
| ACCRUED COMPENSATED BALANCES | $308,403 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,918,277 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $46,534,591 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $711,919 | OtherRevenueAmt |
| Revenue Not Reported | $711,919 | RevenueNotReportedAmt |
| Revenue Subtotal | $45,822,672 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $45,822,672 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $47,649,266 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $711,919 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $711,919 | ExpensesNotReportedAmt |
| Expenses Subtotal | $46,937,347 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $46,937,347 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION AND PRIMARILY ALL OF ITS AFFILIATES ARE RECOGNIZED BY THE INTERNAL REVENUE SERVICES (IRS) AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS CHARITABLE ORGANIZATIONS QUALIFYING UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. UNDER U.S. GAAP, THE TAX EFFECTS FROM UNCERTAIN TAX POSITIONS ARE TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAX AUTHORITY. THE ORGANIZATION COMPLETED AN ANALYSIS OF ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE ACCOUNTING GUIDANCE AND DETERMINED THERE ARE NO AMOUNTS TO BE RECOGNIZED ON THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2025 OR 2024. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | TEMPORARILY RESTRICTED REVENUE RELEASED 711,919. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | TEMPORARILY RESTRICTED REVENUE RELEASED 711,919. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JESSICA RENTTO | ||||||||||||||
| SDSU DESIGNEE | $0 | $250,957 | $0 | $0 | $0 | $90 | $0 | $76,077 | $0 | $35,083 | $0 | $362,207 | $0 | $0 |
| BRITTANY SANTOS-DERIEG | ||||||||||||||
| SDSU DESIGNEE | $0 | $227,801 | $0 | $0 | $0 | $48 | $0 | $46,149 | $0 | $32,319 | $0 | $306,317 | $0 | $0 |
| CHRISTINA BROWN | ||||||||||||||
| EXECUTIVE DIRECTOR | $209,233 | $0 | $0 | $0 | $1,817 | $0 | $46,009 | $0 | $29,152 | $0 | $286,211 | $0 | $0 | $0 |
| PATRICIA REA | ||||||||||||||
| ASSOC EXECUTIVE DIRECTOR | $188,352 | $0 | $0 | $0 | $6,112 | $0 | $40,913 | $0 | $2,369 | $0 | $237,746 | $0 | $0 | $0 |
| TIMOTHY RIPKE | ||||||||||||||
| DIRECTOR - VIEJAS ARENA | $146,154 | $0 | $0 | $0 | $1,293 | $0 | $32,600 | $0 | $25,014 | $0 | $205,061 | $0 | $0 | $0 |
| MARK ZAKRZEWSKI | ||||||||||||||
| ASSOC EXECUTIVE DIRECTOR | $180,024 | $0 | $0 | $0 | $6,409 | $0 | $12,221 | $0 | $6,165 | $0 | $204,819 | $0 | $0 | $0 |
| CARLOS CAREAGA | ||||||||||||||
| FINANCE DIRECTOR | $155,962 | $0 | $0 | $0 | $6,877 | $0 | $33,844 | $0 | $511 | $0 | $197,194 | $0 | $0 | $0 |
| RYAN DELONG | ||||||||||||||
| DIRECTOR - STUDENT UNION | $133,707 | $0 | $0 | $0 | $272 | $0 | $11,169 | $0 | $29,484 | $0 | $174,632 | $0 | $0 | $0 |
| KEVIN STRAW | ||||||||||||||
| MBAC DIRECTOR (THRU 12/24) | $115,893 | $0 | $0 | $0 | $21,023 | $0 | $25,126 | $0 | $4,491 | $0 | $166,533 | $0 | $0 | $0 |
| MELVIN RIDLEY III | ||||||||||||||
| FORMER DIRECTOR/OFFICER | $12,364 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,068 | $0 | $15,432 | $0 | $0 | $0 |
| ALLISON GALLANT | ||||||||||||||
| FORMER DIRECTOR/OFFICER | $11,979 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,979 | $0 | $0 | $0 |
| SAM LINGAO | ||||||||||||||
| FORMER DIRECTOR/OFFICER | $11,619 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,619 | $0 | $0 | $0 |
| LEONARDO PENA REYES | ||||||||||||||
| FORMER DIRECTOR/OFFICER | $10,346 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,346 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY: THE PRESIDENT OF SAN DIEGO STATE UNIVERSITY IS A VOTING MEMBER OF THE ASSOCIATED STUDENTS OF SDSU COUNCIL AND HAS DELEGATED HIS AUTHORITY TO A UNIVERSITY STAFF MEMBER VIA THE UNIVERSITY PRESIDENT'S DESIGNEE TITLE. THIS INDIVIDUAL IS APPOINTED BY VIRTUE OF THEIR POSITION AT THE UNIVERSITY AND ALL ELECTED DESIGNEES ARE NOMINATED BY THE UNIVERSITY PRESIDENT. |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS: UNDER TITLE 5 OF THE CALIFORNIA CODE OF REGULATIONS, SECTION 42402, THE UNIVERSITY PRESIDENT IS REQUIRED TO ASSURE THAT THE ASSOCIATED STUDENTS OF SDSU OPERATES IN CONFORMITY WITH POLICIES OF THE CALIFORNIA STATE UNIVERSITY AND OF SAN DIEGO STATE UNIVERSITY. THE PRESIDENT MAY DISCONTINUE ANY PROGRAM OR EXPENDITURE THAT HE OR SHE DETERMINES IS INCONSISTENT WITH THESE POLICIES. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM FROM INFORMATION PROVIDED BY MANAGEMENT. MANAGEMENT REVIEWS A DRAFT COPY OF THE FORM 990 AND IT IS ALSO REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS: THE ASSOCIATED STUDENTS OF SDSU REQUIRES EACH INTERESTED PARTY TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION ALSO MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH ITS PURCHASING AND OPERATING DEPARTMENTS. THE ORGANIZATION'S STAFF ALSO REVIEWS CONTRACTS AND REQUISITIONS FOR POTENTIAL CONFLICTS. THE BOARD OF DIRECTORS IS AUTHORIZED TO TAKE WHATEVER ACTION IS DEEMED NECESSARY TO RESOLVE POTENTIAL OR ACTUAL CONFLICTS INCLUDING REPORTING ANY CONFLICTS TO THE UNIVERSITY VICE PRESIDENT FOR BUSINESS AND FINANCIAL AFFAIRS, PROHIBITION OF THE INTERESTED PARTY FROM DISCUSSIONS OR DECISIONS REGARDING THE CONFLICT OF INTEREST, MODIFYING OR REDEFINING THE DUTIES AND RESPONSIBILITIES OF THE INTERESTED PARTY, OR REQUIRING THE RESIGNATION OF THE INTERESTED PARTY. IT IS THE DUTY OF EACH EMPLOYEE OF THE ORGANIZATION TO DISCLOSE TO THE EXECUTIVE DIRECTOR, IN WRITING, ANY INCIDENT THAT THEY BELIEVE TO BE A CONFLICT OF INTEREST. ANNUALLY, THE ORGANIZATION'S DIRECTORS MUST SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT TO THE SENIOR STAFF OF THE HUMAN RESOURCE DEPARTMENT. PRIOR TO PARTICIPATING IN THE AFFAIRS OF THE ORGANIZATION'S BOARD OF DIRECTORS, CAMPUS LIFE COUNCIL, UNIVERSITY COUNCIL, OR JUDICIAL AFFAIRS COUNCIL, ALL STUDENT MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A COPY OF THE "DIRECTORS AGREEMENT AND POLICY CONCERNING CONFIDENTIALITY, ACCESS TO PROPRIETARY INFORMATION, LIABILITY OF DIRECTORS, ELIGIBILITY TO SERVE AND REQUIRED DUTIES, AND CONFLICT OF INTEREST". THE OFFICE OF THE EXECUTIVE DIRECTOR MAINTAINS A CURRENT COPY OF EACH STUDENT MEMBER'S SIGNED AGREEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT: UNDER TITLE 5 OF THE CALIFORNIA CODE OF REGULATIONS, SECTION 42405, THE ORGANIZATION MAINTAINS SALARY SCHEDULES COMPARABLE TO SAN DIEGO STATE UNIVERSITY (A CALIFORNIA PUBLIC INSTITUTION). THE SALARY OF THE EXECUTIVE DIRECTOR IS ALSO SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS OF THE ASSOCIATED STUDENTS OF SDSU. |
| FORM 990, PART VI, SECTION C, LINE 19 | OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE: THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. THE ORGANIZATION'S FORM 990 AND FORM 990-T ARE ALSO INCLUDED ON THE ORGANIZATION'S WEBSITE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO STATE UNIVERSITY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 CAMPANILE DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330373293 | EIN |
| Primary Activities | HIGHER EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 115 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | Yes (1) | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SAN DIEGO STATE UNIVERSITY | ||
| Q | $4,779,415 | ACTUAL COST |
| SAN DIEGO STATE UNIVERSITY | ||
| P | $5,157,478 | ACTUAL COST |