Associated Students University of California at Davis

Nonprofit profile at a glance

EIN
941347068
IRS 990 coverage
2012–2015
Forms available
Form 990 2015
Location
Davis, CA, USA
Phone
5307521990
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$14,137,728
Expenses
$15,043,471
Assets
$7,045,095
Liabilities
$1,413,398

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MARIAH WATSON JUL 15-FEB 16 (ASUCD PRESIDENT)
  • GARETH SMYTHE JUL 15-FEB 16 (ASUCD VICE PRESIDENT)
  • ALEX LEE FEB 16-JUN 16 (ASUCD PRESIDENT)
  • ABHAY SANDHU FEB 16-JUN 16 (ASUCD VICE PRESIDENT)

Highest reported compensation

  • MARIAH WATSON JUL 15-FEB 16 (ASUCD PRESIDENT): $3,872 total reported compensation
  • FRANCISCO LARA JUL 15-FEB 16 (ASUCD CONTROLLER): $3,497 total reported compensation
  • GARETH SMYTHE JUL 15-FEB 16 (ASUCD VICE PRESIDENT): $2,756 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Asucd enhances student experiences by providing resources, opportunities, and services to cultivate a culture of student leadership and involvement.

What it reported doing in 2015

General asucd program services to support and enhance the university's instruction, research, and public service program include: aggie reuse, aggie studios, asucd legal services, bike barn, cal aggie camp, the California aggie, campus center for the environment, classical notes/campus copies, office of advocacy and student retention, community housing listing, entertainment council, experimental college, haus, kdvs radio, pantry, picnic day, refrigerator service, sts/tipsy taxi, student government and whole earth festival.associated students dining services began when the asucd coffee house was established in 1968 by the associated students of the university of California at davis. The coffee house is currently a $6,000,000 break-even operation staffed by over 350 student employees including approximately 40 student supervisors and 8 student managers. The student supervisors are responsible for daily oversight and weekend management of the coffee house, while the full time staff oversees all aspects of the operation from annual budgeting to customer service. Associated students dining services as a whole now encompasses three operations (the asucd coffee house, the coho south cafe and biobrew by coho) and is proud to employ over 400 students who work to serve delicious, inexpensive and socially conscious food to over 10,000 customers on peak days.

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 20
  • Growth: 80

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 69th 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: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.4%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $15M in reported program spending
  • Leadership: top reported pay $4K · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2012 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.