Associated Students Ucla, Payroll Manager in Los Angeles, California (CA)

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Associated Students Ucla, Payroll Manager
Employer Identification Number (EIN)951777979
Name of OrganizationAssociated Students Ucla
Secondary NamePayroll Manager
In Care of NameRich Delia Cfo - 310-794-88
Address308 Westwood Plaza 3519au, Los Angeles, CA 90024
ActivitiesBook, gift or supply store, Cafeteria, restaurant, snack bar, food services, etc., Other school related activities
SubsectionCharitable Organization
Ruling Date10/1945
DeductibilityContributions are deductible
FoundationOrganization which operates for benefit of college or university and is owned or operated by a governmental unit
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$51,796,938
Amount of Income$77,274,313
Form 990 Revenue Amount$39,327,500
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Single Organization Support


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Amount of income in 2012: $77,274,313
Associated Students Ucla, Payroll Manager: 

 $77,274,313
Other organizations performing similar types of work: 

 $6,316,681

Assets in 2012: $51,796,938
Associated Students Ucla, Payroll Manager: 

 $51,796,938
Other organizations performing similar types of work: 

 $21,924,426

Expenses in 2007: $38,843,114
Associated Students Ucla, Payroll Manager: 

 $38,843,114
Other organizations performing similar types of work: 

 $2,919,811

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 89.7%
This organization: 

 89.7%
Other organizations performing similar types of work: 

 84.4%

Number of employees in 2007: 1,575
This organization: 

 1,575
Other organizations performing similar types of work: 

 19

Employees paid over $50,000 in 2007: 4.4%
Associated Students Ucla, Payroll Manager: 

 4.4%
Other organizations performing similar types of work: 

 16.7%

Grants share in income in 2007: 1.0%
Associated Students Ucla, Payroll Manager: 

 1.0%
Other organizations performing similar types of work: 

 53.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220062007
Total revenue$35,807,215$35,564,426$33,702,237$39,612,611$40,749,330
Contributions, gifts, grants, and similar amounts received$0$0$0$0$418,367
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$418,367
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$7,321,300$6,911,884
Membership dues and assessments$3,820,756$3,882,917$2,851,705$4,084,592$4,777,615
Interest on savings and temporary cash investments$278,254$212,571$300,100$869,178$748,406
Dividends and interest from securities$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0
Gross rents$0$0$0$0$0
Less: rental expenses$0$0$0$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$10,028$3,773$-4,180$0$0
Gross amount from sales of assets other than inventory$51,472$17,103$28,379$0$0
Less: cost or other basis and sales expenses$41,444$13,330$32,559$0$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$30,611,743$30,267,277$29,340,129$25,067,435$25,943,935
Gross sales of inventory, less returns and allowances$73,151,990$70,874,807$69,355,718$71,876,922$74,880,611
Less: cost of goods sold$42,540,247$40,607,530$40,015,589$46,809,487$48,936,676
Other revenue$1,086,434$1,197,888$1,214,483$2,270,106$1,949,123
Total expenses$33,424,452$32,971,067$32,834,733$36,616,463$38,843,114
Program services$29,682,041$29,304,808$29,364,848$32,764,277$34,838,452
Management and general$3,742,411$3,666,259$3,469,885$3,852,186$3,962,864
Fundraising$0$0$0$0$41,798
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$16,020,032$18,613,391$19,480,895$24,700,135$26,606,351
Excess or (deficit) for the year$2,382,763$2,593,359$867,504$2,996,148$1,906,216
Net assets or fund balances at beginning of year$13,637,269$16,020,032$18,613,391$21,703,987$24,700,135
Other changes in net assets or fund balances$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$38,843,114$34,838,452$3,962,864$41,798
Grants paid from donor advised funds$0
Other grants and allocations$367,212
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$491,710$0$491,710$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$17,439,320$15,502,849$1,936,471$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$4,245,371$3,962,920$282,451$0
Payroll taxes$873,380$653,116$220,264$0
Professional fundraising fees$0$0$0$0
Accounting fees$226,789$1,000$225,789$0
Legal fees$13,178$1,730$11,448$0
Supplies$718,842$617,471$59,573$41,798
Telephone$500,582$421,467$79,115$0
Postage and shipping$360,067$346,988$13,079$0
Occupancy$1,455,999$1,455,999$0$0
Equipment rental and maintenance$898,750$738,782$159,968$0
Printing and publications$482,485$481,878$607$0
Travel$197,599$195,005$2,594$0
Conferences, conventions, and meetings$33,372$19,562$13,810$0
Interest$769,403$769,403$0$0
Depreciation, depletion, etc.$2,209,152$2,094,897$114,255$0
Other expenses not covered above$7,559,903$7,208,173$351,730$0
Balance Sheets
20002001200220062007
Total assets$46,013,759$45,731,185$45,646,087$53,640,134$54,764,684
Cash - non-interest-bearing$0$0$0$421,061$373,261
Savings and temporary cash investments$5,876,521$6,834,069$8,660,192$18,184,041$20,821,516
Accounts receivable less allowance for doubtful accounts$4,317,519$4,454,394$3,705,943$3,289,354$3,190,731
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$7,503,979$6,713,813$6,491,586$8,186,149$7,483,712
Prepaid expenses and deferred charges$401,100$256,178$399,564$349,665$257,148
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$27,914,640$27,472,731$26,388,802$23,209,864$22,638,316
Other assets, including program-related investments$0$0$0$0$0
Total liabilities$29,993,727$27,117,794$26,165,192$28,939,999$28,158,333
Accounts payable and accrued expenses$10,018,181$7,505,207$6,936,093$12,181,230$11,884,547
Grants payable$0$0$0$0$0
Deferred revenue$100,982$0$45,365$190,561$174,310
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$19,398,183$19,041,476$18,652,587$16,433,509$15,964,509
Other liabilities$476,381$571,111$531,147$134,699$134,967
Total liabilities and net assets/fund balances$46,013,759$45,731,185$45,646,087$53,640,134$54,764,684
Total net assets or fund balances$16,020,032$18,613,391$19,480,895$24,700,135$26,606,351
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220062007
Total revenue$35,807,215$35,564,426$33,702,237$39,612,611$40,749,330
Total revenue, gains, and other support per audited financial statements$35,807,215$35,564,426$33,702,237$39,612,611$40,749,330
Other expenses$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220062007
Total expenses$33,424,452$32,971,067$32,834,733$36,616,463$38,843,114
Total expenses and losses per audited financial statements$33,424,452$32,971,067$32,834,733$36,616,463$38,843,114
Other revenue$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$197,750$21,484$0
40$177,293$27,906$0
2$8,851$313$0
2$8,851$313$0
2$7,618$270$0
2$7,618$270$0
2$7,618$270$0
2$8,851$313$0
2$8,851$313$0
2$6,725$232$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings10
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20061,575
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$1,191,712$2,697,529$36,441,722
Program service revenue
Program service revenue 1Book stores$65,02700$0$2,636,240
Program service revenue 2000000$000$0$2,075,751
Program service revenue 3000000$000$0$886,882
Program service revenue 4000000$000$0$880,093
Program service revenue 5000000$000$0$367,891
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$4,777,615
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$748,406$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryBook stores$1,126,68500$0$24,817,250
Other revenue000000$0Royalty income excluded by section 512(b)(2)$1,949,123$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$135,523$31,321$0
$122,475$24,173$0
$110,226$26,778$0
$110,311$21,679$0
$104,860$18,671$0
Total number of other employees paid over $50,00063
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization operated for the benefit of a college or university
Support Schedule
19992000200120052006
Total$73,105,876$75,807,929$73,834,585$77,404,020$85,217,339
Gifts, grants, and contributions received$0$0$0$0$0
Membership fees received$3,564,356$3,820,756$3,882,917$3,256,588$4,084,592
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$68,942,143$70,753,234$68,671,309$72,045,014$75,906,102
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$1,225,142$1,364,688$1,410,459$2,102,418$5,226,645
Net income from unrelated business activities not included above$-625,765$-130,749$-130,100$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$39,321,240
Contributions, Gifts, Grants and Other Similar Amounts$6,754,708
Program Service Revenue$7,091,158
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$301,616
Income from investment of tax-exempt bond proceeds$0
Royalties$2,029,637
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$23,028,509
Gross sales of inventory, less returns and allowances$62,909,391
Less: cost of goods sold$39,880,882
Miscellaneous Revenue$115,612
Statement of Functional Expenses (for 2011)
Total functional expenses$39,095,304
Compensation of current officers, directors, trustees, and key employees$421,011
Other salaries and wages$16,130,158
Payroll taxes$856,647
Professional fundraising services$0
Other$21,687,488
Balance Sheet (for 2011)
Total assets$52,508,817
Total liabilities$24,205,960
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$14,125,083
Unsecured notes and loans payable to unrelated third parties$0
Other$10,080,877
Total net assets or fund balances$28,302,857
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$41,304,222
Gifts, grants, contributions, and membership fees received$28,878,785
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$12,425,437
Gross receipts from related activities, etc.$378,387,433
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$1,191,712$0$1,191,712
Gross receipts or sales less returns and allowances$2,086,168$0$0
Cost of goods sold$894,456$0$0
Gross profit$1,191,712$0$1,191,712
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$1,503,694
Compensation of officers, directors, and trustees$0
Salaries and wages$234,303
Repairs and maintenance$152,258
Bad debts$0
Interest$71,542
Taxes and licenses$0
Charitable contributions$0
Depreciation$96,219
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$73,979
Excess exempt expenses$0
Excess readership costs$0
Other deductions$875,393
Unrelated business taxable income$982
Unrelated business taxable income before net operating loss deduction$982
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$982
Specific deduction$1,000
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24The University Foundation California State University ChicoCsuc Building 25 No 203, Chico, CA 95929-0246CA1953-03$14,257,695
25Santa Clara Vanguard Booster Club1795 Space Park Dr, Santa Clara, CA 95054-3436CA1970-07$13,760,701
26Friends & Foundation Of The San Francisco Public Library710 Van Ness Ave, San Francisco, CA 94102-3218CA1963-04$9,585,273
27College Of The Desert Foundation43500 Monterey Ave, Palm Desert, CA 92260-9305CA1983-09$9,542,427
28University Foundation At Sacramento State6000 J St, Sacramento, CA 95819-2605CA1988-01$8,829,416
29San Francisco State University Student Center1600 Holloway Ave 358-C, San Francisco, CA 94132-1722CA1997-04$7,674,197
30Fresno State Bulldog Foundation5048 N Jackson, Fresno, CA 93740-0001CA1953-11$6,575,645
Number of organizations performing similar types of work
Alaska1
Alabama13
Arkansas8
Arizona6
California79
Colorado11
Connecticut7
District of Columbia6
Delaware5
Florida38
Georgia18
Hawaii3
Iowa15
Idaho6
Illinois29
Indiana13
Kansas16
Kentucky17
Louisiana12
Massachusetts19
Maryland10
Maine2
Michigan15
Minnesota17
Missouri7
Mississippi4
Montana5
North Carolina27
North Dakota4
Nebraska5
New Hampshire2
New Jersey12
New Mexico6
Nevada2
New York42
Ohio34
Oklahoma12
Oregon7
Pennsylvania21
Rhode Island6
South Carolina8
South Dakota2
Tennessee8
Texas53
Utah4
Virginia29
Washington10
Wisconsin19
West Virginia6
Wyoming2
International3
Total706

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