Associated Students of San Francisco State University

Nonprofit profile at a glance

EIN
941170352
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
San Francisco, CA, USA
Phone
4153381044
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Official website

Reported finances

Revenue
$9,621,418
Expenses
$13,133,091
Assets
$20,283,946
Liabilities
$5,289,002

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • ALEJANDRO RIOS (EXECUTIVE DIRECTOR)
  • BRANDON FOLEY (PRESIDENT)

Highest reported compensation

  • JAMILLAH MOORE (VP STUDENT AFFAIRS & ENROLLMENT): $400,085 total reported compensation
  • ALEJANDRO RIOS (EXECUTIVE DIRECTOR): $238,815 total reported compensation
  • CESAR ANDRES MOZO (STUDENT TRUST OFFICER): $200,199 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Associated students (as), the student government at san francisco state university, serves as the official voice of the students. As promotes an enriched co-curricular student life experience and is dedicated to the empowerment of the sf state's diverse student body through commitment to social justice and shared governance. As provides and supports services, programs, maintains fiduciary responsibility and engages in campus-wide collaboration and external advocacy efforts.

What it reported doing in 2024

Programs & services - this is managed by professional staff, with key positions held by sf state students. Programs and services' missions are to provide a wide and culturally diverse variety of events, both entertaining and culturally enriching, for the sf state student body, including the legal resource center, women's center, eros, art gallery, and elections.children's center - the early childhood education center at sf state offers students, faculty, and staff a high quality, accredited, convenient and affordable childcare program. The center's philosophy supports the vision that each child is unique and deserves respect, consistency and challenges to grow and learn.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 71
  • Accountability: 67
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 76.6%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 59.1%; rating input score 59; 9th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -36.5%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 76.6% of spending went to programs
  • Governance: 13 of 22 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $400K · 27 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $539K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 25 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Independent voting board scored 59/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.