Associated Students of the University of California Santa Barbara
Nonprofit profile at a glance
- EIN
- 951792262
- IRS 990 coverage
- 2012–2015
- Forms available
- Form 990 2015
- Location
- Santa Barbara, CA, USA
- Phone
- 8058932566
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Higher Education Institutions
Reported finances
- Revenue
- $13,694,895
- Expenses
- $12,695,504
- Assets
- $8,921,011
- Liabilities
- $623,602
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
41 people listed
Executive titles in this filing
- MARISELA MARQUEZ (EXECUTIVE DIRECTOR)
- JIMMY VILLARREAL (PRESIDENT)
- KIMIA HASHEMIAN (INTERNAL VICE PRESIDENT)
Highest reported compensation
- MARISELA MARQUEZ (EXECUTIVE DIRECTOR): $135,457 total reported compensation
- SEAN LIEBERMAN (ASST DIR FOR TECHNOLOGY): $114,359 total reported compensation
- AARON JONES (ASST DIR FOR COMMUNITY AFFAIRS, CIVIC ENGAGEMENT,): $109,167 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support the ucsb student body, including recreational facilities and student activities.
What it reported doing in 2015
Kcsb radio station: we provide access to training in radio broadcasting to a diverse population, particularly those who do not usually have access to a broadcast medium. We commit to providing program content that is not otherwise available in our broadcast area including music from independent media and issues of a controversial nature neglected by the mainstream media. We train a smaller group of students in the fundamentals of volunteer organizing and radio station management, services which have resulted in many careers in various media. For nonprofit organizations on and off campus, we provide free public service announcements to publicize their services and events. Our news department covers local, national and international events. Kcsb has about 250-300 volunteers and listeners in the thousands.
Operating model
- Revenue model
- Other-operating. 98% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 95% 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. The filing does not identify recipients for some grant dollars and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 72
- Accountability: 95
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.1%; rating input score 78
- Program expense ratio: 80%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 59.4%; rating input score 59; 13th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 69th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7.3%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 0.7; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 85; 85th percentile among comparable filings
- Officer compensation ratio: 2.2%; rating input score 68; 68th percentile among comparable filings
Growth
- Program expense growth: 5.2% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 14.4% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 78.1% of revenue deployed · 80% of spending went to programs
- Governance: 22 of 22 board members independent · 8 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $10.2M in reported program spending
- Leadership: top reported pay $135K · 41 people listed
- Consistency: 18 of 20 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 4 filing years from 2012 to 2015
- Contacts: How to reach this organization
- Money network: 27 filed money-flow records
- Related organizations: 9 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.
- Review — Transparency & Controls: Grant itemization coverage scored 59/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.