University Student Union California State University Northridge

Nonprofit profile at a glance

EIN
237321859
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Northridge, CA, USA
Phone
8186772491
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$21,061,520
Expenses
$21,715,101
Assets
$11,017,785
Liabilities
$1,856,035

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

Leadership & pay

31 people listed

Executive titles in this filing

  • CECILIA ORTIZ (EXECUTIVE DIRECTOR (AS OF 3/2025))
  • DEBRA L HAMMOND (EXECUTIVE DIRECTOR (UNTIL 6/2025))
  • DR TARI HUNTER (ASSOCIATE EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR EDITH WINTERHALTER (DIRECTOR): $298,054 total reported compensation
  • STEVEN WANG (DIRECTOR): $276,182 total reported compensation
  • DEBRA L HAMMOND (EXECUTIVE DIRECTOR (UNTIL 6/2025)): $253,943 total reported compensation

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

Overview

Mission

The university student union (usu) at California state university, northridge is a student-centered non-profit organization that works to expand the college experience through diversity and inclusion, social justice, resource centers, programs, services, employment, and involvement opportunities. The usu first opened its doors on july 5, 1975. Each facility is designed to enhance the total university experience through volunteer and job opportunities, events, and various services and amenities such as dining, study areas, computer labs, tv lounges, meeting spaces, recreational and wellness facilities promoting and celebrating the diversity and personal growth of students.

What it reported doing in 2024

The following are the organization's major programs: student recreation and wellness; student employment; facilities and facility services; student programs (lectures, educational, cultural, and entertainment events); access and belonging programs; meeting and study rooms; computer lab services; and the veterans, pride, and dream resource centers. The goal of the organization's programs and services is to foster the achievement of students' educational, personal, and professional goals by developing a strong connection between students and their campus.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 93% 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. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 79
  • Accountability: 45
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.8%; rating input score 77
  • Program expense ratio: 75.4%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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: 6.2%; rating input score 6; 6th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 76.8% of revenue deployed · 75.4% of spending went to programs
  • Governance: 1 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $16.4M in reported program spending
  • Leadership: top reported pay $298K · 31 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.6M reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 6 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 — Accountability: Independent voting board scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.