2026-04-20T13:39:27-05:00 2025-06-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2024-07-01 956042622 ASSOCIATED STUDENTS OF SAN DIEGO STATE UNIVERSITY ASSO 6195946555 5500 CAMPANILE DRIVE MC 7800 SAN DIEGO CA 921827800 CHRISTINA BROWN EXECUTIVE DIRECTOR 6195946555 2026-04-13 1 0 DANIEL ROMANO P00504182 2125990100 2026-04-13 2024 2025-03-06 01:10:19Z CHRISTINA BROWN 5500 CAMPANILE DRIVE MC 7800 SAN DIEGO CA 921827800 45822672 0 X HTTP://AS.SDSU.EDU X 1932 CA 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. 12 5 1665 226 7375469 0 26884 381305 43752244 44368320 869144 1024363 41080 48684 44689352 45822672 0 0 0 0 21148221 22982523 0 0 0 21373181 23954824 42521402 46937347 2167950 -1114675 41905019 43332086 13719975 16261717 28185044 27070369 X 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. 0 0 17653575 0 12701670 OPERATION OF THE OPEN AIR THEATER, VIEJAS ARENA AND AZTEC STUDENT UNION PROVIDING CULTURAL AND ART PROGRAMS AND ATHLETIC EVENTS TO STUDENTS. 14606950 0 6534439 OPERATION OF CAMPUS RECREATION AND AQUATIC CENTERS AS PART OF UNIVERSITY EDUCATIONAL PROGRAMS AVAILABLE TO STUDENTS. 3615465 0 22221301 OPERATION OF STUDENT PROGRAMS AS PART OF THE UNIVERSITY EDUCATIONAL PROGRAMS. 3736764 0 2910910 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. 3736764 0 2910910 39612754 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 68 0 1 1665 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 5 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X CARLOS CAREAGA 6195946555 5500 CAMPANILE DRIVE MC 7800 SAN DIEGO CA 921827800 BRITTANY SANTOS-DERIEG SDSU DESIGNEE 2.00 40.00 X 0 227849 78468 JESSICA RENTTO SDSU DESIGNEE 2.00 40.00 X 0 251047 111160 KATARINA HERNANDEZ PRESIDENT (THRU 04/2025) 37.50 0.00 X X 24366 0 0 TAJUDDIN HENRY EXECUTIVE VP (THRU 04/2025) 37.50 0.00 X X 19109 0 0 DERRICK HERRERA VP OF EXTERNAL RELATIONS (THRU 04/25) 37.50 0.00 X X 32011 0 3835 VINCENT LIN VP OF FINANCIAL AFFAIRS (THRU 04/25) 37.50 0.00 X X 24299 0 3835 TRINITY DANG VP OF UNIV. AFFAIRS (THRU 04/25) 37.50 0.00 X X 17577 0 0 KAREEN HOLSTROM PRESIDENT (AS OF 04/2025) 6.00 0.00 X X 0 0 0 MILAN RAWLS EXECUTIVE VP (AS OF 04/2025) 6.00 0.00 X X 0 0 0 ABBY MCLACHLAN VP OF EXT. RELATIONS (AS OF 04/2025) 6.00 0.00 X X 0 0 0 ALIZA SIDDIQUI VP OF FINANCIAL AFFAIRS 6.00 0.00 X X 0 0 0 NADIA GALLARZO VP OF UNIV. AFFAIRS (AS OF 04/2025) 6.00 0.00 X X 0 0 0 PALNI BHATT DIRECTOR (THRU 04/2025) 6.00 0.00 X 0 0 0 ALEX INGLIS DIRECTOR (THRU 04/2025) 6.00 0.00 X 0 0 0 KAILEY QUEZADA DIRECTOR (THRU 04/2025) 6.00 0.00 X 0 0 0 PATRICIO SILVA DIRECTOR (THRU 04/2025) 6.00 0.00 X 0 0 0 GIGI SALAZAR DIRECTOR 6.00 0.00 X 0 0 0 NICHOLAS FELIX DIRECTOR (THRU 04/2025) 6.00 0.00 X 0 0 0 NORA NOVAK DIRECTOR 6.00 0.00 X 0 0 0 JANINE EZOMO DIRECTOR 6.00 0.00 X 0 0 0 KAREEN HOLSTROM DIRECTOR 6.00 0.00 X 0 0 0 MOHAMED EREKAT DIRECTOR 6.00 0.00 X 0 0 0 CHRISTINA BROWN EXECUTIVE DIRECTOR 40.00 0.00 X 211050 0 75161 CARLOS CAREAGA FINANCE DIRECTOR 40.00 0.00 X 162839 0 34355 PATRICIA REA ASSOC EXECUTIVE DIRECTOR 40.00 0.00 X 194464 0 43282 MARK ZAKRZEWSKI ASSOC EXECUTIVE DIRECTOR 40.00 0.00 X 186433 0 18386 RYAN DELONG DIRECTOR - STUDENT UNION 40.00 0.00 X 133979 0 40653 TIMOTHY RIPKE DIRECTOR - VIEJAS ARENA 40.00 0.00 X 147447 0 57614 KEVIN STRAW MBAC DIRECTOR (THRU 12/24) 40.00 0.00 X 136916 0 29617 SAM LINGAO FORMER DIRECTOR/OFFICER 0.00 0.00 X 11619 0 0 MELVIN RIDLEY III FORMER DIRECTOR/OFFICER 0.00 0.00 X 12364 0 3068 LEONARDO PENA REYES FORMER DIRECTOR/OFFICER 0.00 0.00 X 10346 0 0 ALLISON GALLANT FORMER DIRECTOR/OFFICER 0.00 0.00 X 11979 0 0 1336798 478896 499434 7 1 1 0 ARAMARK PO BOX 841439 DALLAS TX 753978839 JANITORIAL SERVICES 3097236 ELITE SHOW SERVICES LLC 2878 CAMINO DEL RIO SOUTH SUITE 260 SAN DIEGO CA 92108 SECURITY SERVICES 2438108 CENTURY PAINTING 7434 TRADE STREET SAN DIEGO CA 92121 PAINTING SERVICES 548627 ADP INC PO BOX 31001-1874 PASADENA CA 91110 PAYROLL SERVICES 339270 SHOWCALL PRODUCTIONS INC PO BOX 13333 LA JOLLA CA 92039 EVENT SERVICES 241990 18 381305 381305 STUDENT FEES 611710 21743961 21743961 CAMPUS PROGRAMS 713990 19629524 12855190 6774334 CHILDREN'S CENTER 624410 2324205 1723070 601135 GOVERNMENT CONTRACTS 900099 586705 586705 COMMUNICATIONS 900099 4101 4101 79824 79824 44368320 1024363 1024363 ADMINISTRATIVE INCOME 900099 22078 22078 REBATES 900099 20913 20913 INSURANCE DIVIDENDS 900099 5693 5693 48684 45822672 36992851 7375469 1073047 1328219 1328219 16846946 16107699 739247 353 215 138 3787416 3233703 553713 1019589 903609 115980 168309 168309 41869 725 41144 188050 24100 163950 294249 293777 472 761122 704676 56446 92470 76610 15860 2042854 2042854 262617 252104 10513 316534 316534 6593913 6593913 2200134 2150153 49981 1097202 1065532 31670 MISC. MGMT. & GENERAL 4048951 4048951 OTHER PROGRAM EXPENSES 3268278 3268278 FACILITY EXPENSES 2578272 2578272 46937347 39612754 7324593 0 780857 788432 24311859 24430738 3750707 2566028 493018 688892 28997672 15070297 11506714 13927375 0 0 0 0 1061864 930621 41905019 43332086 5892550 4502348 1525576 1643781 0 197311 6301849 9918277 13719975 16261717 X 27142493 26139748 1042551 930621 28185044 27070369 41905019 43332086 -1114675 0 X 0 1 X 1 1 1 X 58118 5850 6672 26884 381305 478829 21118673 36126804 40511447 36125783 36992851 170875558 21176791 36132654 40518119 36152667 37374156 171354387 0 0 0 171354387 167230 177924 487539 869144 1024363 2726200 167230 177924 487539 869144 1024363 2726200 18688 41080 48684 108452 21344021 36310578 41024346 37062891 38447203 174189039 0.98370 0.01570 X 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. 0 0 576648 576648 0 17205695 7674583 9531112 10717079 6458263 4258816 498250 360803 137447 13927375 ACCRUED EMPLOYEE BENEFITS 7633364 FINANCE LEASE LIABILITY 1976510 ACCRUED COMPENSATED BALANCES 308403 9918277 X 46534591 711919 711919 45822672 0 45822672 47649266 711919 711919 46937347 0 46937347 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. X X X 0 0 0 0 0 0 0 0 0 JESSICA RENTTO SDSU DESIGNEE 0 250957 0 0 0 90 0 76077 0 35083 0 362207 0 0 BRITTANY SANTOS-DERIEG SDSU DESIGNEE 0 227801 0 0 0 48 0 46149 0 32319 0 306317 0 0 CHRISTINA BROWN EXECUTIVE DIRECTOR 209233 0 0 0 1817 0 46009 0 29152 0 286211 0 0 0 PATRICIA REA ASSOC EXECUTIVE DIRECTOR 188352 0 0 0 6112 0 40913 0 2369 0 237746 0 0 0 TIMOTHY RIPKE DIRECTOR - VIEJAS ARENA 146154 0 0 0 1293 0 32600 0 25014 0 205061 0 0 0 MARK ZAKRZEWSKI ASSOC EXECUTIVE DIRECTOR 180024 0 0 0 6409 0 12221 0 6165 0 204819 0 0 0 CARLOS CAREAGA FINANCE DIRECTOR 155962 0 0 0 6877 0 33844 0 511 0 197194 0 0 0 RYAN DELONG DIRECTOR - STUDENT UNION 133707 0 0 0 272 0 11169 0 29484 0 174632 0 0 0 KEVIN STRAW MBAC DIRECTOR (THRU 12/24) 115893 0 0 0 21023 0 25126 0 4491 0 166533 0 0 0 MELVIN RIDLEY III FORMER DIRECTOR/OFFICER 12364 0 0 0 0 0 0 0 3068 0 15432 0 0 0 ALLISON GALLANT FORMER DIRECTOR/OFFICER 11979 0 0 0 0 0 0 0 0 0 11979 0 0 0 SAM LINGAO FORMER DIRECTOR/OFFICER 11619 0 0 0 0 0 0 0 0 0 11619 0 0 0 LEONARDO PENA REYES FORMER DIRECTOR/OFFICER 10346 0 0 0 0 0 0 0 0 0 10346 0 0 0 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. SAN DIEGO STATE UNIVERSITY 5500 CAMPANILE DRIVE SAN DIEGO CA 92182 330373293 HIGHER EDUCATION CA 115 N/A 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 0 1 1 0 0 SAN DIEGO STATE UNIVERSITY Q 4779415 ACTUAL COST SAN DIEGO STATE UNIVERSITY P 5157478 ACTUAL COST