Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $12,885

• 1f · All other contributions, gifts and grants

  $6,000

• 2a · Program service revenue: STUDENT FEES

  total $2,064,607 · related or exempt $2,064,607

• 2b · Program service revenue: STUDENT ACTIVITIES

  total $189,066 · related or exempt $189,066

• 3 · Investment income

  total $14,091 · excluded $14,091

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $9,500 · program services $9,500

• 7 · Other salaries and wages

  total $994,073 · program services $911,331 · management and general $82,742

• 11b · Fees: legal

  total $550 · management and general $550

• 11c · Fees: accounting

  total $170,360 · management and general $170,360

• 11g · Fees: other

  total $77,560 · management and general $77,560

• 13 · Office expenses

  total $16,657 · management and general $16,657

• 17 · Travel

  total $23,130 · program services $17,648 · management and general $5,482

• 22 · Depreciation, depletion and amortization

  total $14,229 · management and general $14,229

• 23 · Insurance

  total $7,994 · management and general $7,994

• 24a · Other expenses: STUDENT ACTIVITIES

  total $625,347 · program services $606,921 · management and general $18,426 · fundraising $0

• 24b · Other expenses: RENTAL AND LEASE EQUIPM

  total $43,306 · program services $41,463 · management and general $1,843 · fundraising $0

• 24c · Other expenses: PROFESSIONAL DEVELOPMEN

  total $8,538 · program services $125 · management and general $8,413 · fundraising $0

• 24d · Other expenses: OTHER EXPENSES

  total $8,515 · program services $8,163 · management and general $352 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $496,418 · end of year $392,348

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $2,841,272 · end of year $3,274,896

• 10a · Land, buildings and equipment: cost or other basis

  $66,771

• 10b · Land, buildings and equipment: accumulated depreciation

  $36,172

• 10c · Land, buildings and equipment, net

  beginning of year $47,953 · end of year $30,599

• 15 · Other assets

  beginning of year $0 · end of year $5,955

• 17 · Accounts payable and accrued expenses

  beginning of year $27,745 · end of year $18,708

• 25 · Other liabilities

  beginning of year $464,995 · end of year $505,297

• 27 · Net assets without donor restrictions

  beginning of year $2,892,903 · end of year $3,179,793

The filer's explanations (Part III)

PART I, LINE 3

ALL PERSONNEL OF THE ORGANIZATION ARE EMPLOYEES OF AND ARE PAID BY CSUSM CORPORATION. THE ORGANIZATION REIMBURSES CSUSM CORPORATION. ALL COMPENSATION IS DETERMINED FOLLOWING THE GUIDELINES SET FORWARD BY CSUSM CORPORATION AND/OR THE UNIVERSITY. DEPENDING ON THE BASIS FOR THE COMPENSATION ADJUSTMENT, DATA IS COLLECTED FROM VARIOUS SOURCES, INCLUDING COMPARABILITY OF SIMILAR MANAGEMENT POSITIONS WITHIN THE CSU CAMPUS AND SIMILAR POSITIONS WITHIN THE AUXILIARIES OF THE CSU THROUGH THE AUXILIARY ORGANIZATIONS ASSOCIATION (AOA) SALARY SURVEY WHICH IS COMPLETED BI-ANNUALLY, CHANGES IN THE MINIMUM WAGE LAW, RECOMMENDED COST OF LIVING PERCENTAGE RAISES, EQUITY ADJUSTMENT AND/OR A CHANGE IN JOB DUTIES. THE INFORMATION WITH RECOMMENDATIONS IS THEN PRESENTED TO THE ASI PERSONNEL COMMITTEE AS AN ACTION ITEM AND, THUS, RECORDED IN THE MINUTES; AND THE UNIVERSITY VICE PRESIDENT OF STUDENT AFFAIRS FOR REVIEW. ALL OFFICIAL CHANGES ARE SIGNED BY CSUSM CORPORATION OR THE UNIVERSITY, ACCORDINGLY.