Donald P and Katherine B Loker University Student Union Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROVIDE A DYNAMIC EDUCATIONAL, SOCIAL, RECREATIONAL, AND CULTURAL ENVIRONMENT FOR RESIDENTIAL AND COMMUTER STUDENTS, FACULTY, ADMINISTRATORS, AND THE COMMUNITY.
- Income
- $4.2 million
- Spending
- $4.2 million
- Spent on programs
- 89%
- Reserves
- 16.2 months of spending
- Largest source of income
- fees for its services, 97%
- Employees
- 85
- Volunteers
- 5
- Highest pay
- $303,670, board member
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 88 out of 100. Higher than 78% of charities in its peer group (education, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 16.2 months of spending.
Debt
16 of 20It owes 16% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Income trend
10 of 15Income fell 4% on the year before.
Spending floor
15 of 1589% of spending went to programs.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 80 out of 100. Higher than 38% of charities in its peer group (education, $1m to $10m).
Independent board
5 of 253 of 16 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $3.0 million spent. THE LOKER STUDENT UNION, INC. MAINTAINED THE OPERATION OF A 120,000 SQUARE FOOT FACILITY WHICH HOUSES THE VARIOUS SERVICES AND CENTERS THAT SUPPORT THE STUDENT EXPERIENCE AT CSUDH. IN 2024-2025, THE FACILITY CONTINUED TO SUPPORT STUDENTS AND THE CAMPUS COMMUNITY WITH AN ENVIRONMENT THAT WOULD HELP THEM THRIVE WITH A LARGE PORTION OF THE CAMPUS POPULATION RETURNING TO IN-PERSON INSTRUCTION. THIS INCLUDED OFFERING THE BALLROOM AND MEETING ROOMS FOR CONFERENCE AND EVENTS. DURING THE 2024-2025 FISCAL YEAR, 1,791 EVENTS WERE HELD AND MORE THAN 91,914 WERE IN ATTENDANCE. FURTHERMORE, THROUGH CONTRACTUAL AGREEMENT WITH THE UNIVERSITY, STUDENT FEES COLLECTED BY THE UNIVERSITY ON BEHALF OF THE STUDENT UNION ARE USED TO SERVICE THE DEBT INCURRED TO FINANCE THE CONSTRUCTION OF THE LOKER STUDENT UNION BUILDING.
- $751,475 spent. THROUGH ITS ENGAGEMENT TEAM, THE LOKER STUDENT UNION, INC. PROVIDED AN ARRAY OF ACTIVITIES AND EVENTS FOR THE CSUDH STUDENTS AND THE CAMPUS COMMUNITY. THESE DELIVERABLES FOCUS ON COMMUNITY AND SUPPORTING STUDENTS CONTINUING THEIR EDUCATIONAL PURSUITS. TO MEET STUDENT NEEDS THROUGH THE LENS OF INCLUSIVITY, THE LSU HOSTED 34 VIRTUAL,12 IN-PERSON AND 15 HYBRID EXPERIENCES DURING THE2024-2025 ACADEMIC CALENDAR. POPULAR ENGAGEMENTS INCLUDED REGULAR STUDENT SUCCESS GIVEAWAYS, INCENTIVIZED VIRTUAL ENGAGEMENTS, IN-PERSON COMMUNITY BUILDING ACTIVITIES, SUCH AS OPEN HOUSE, AND THE SIGNATURE "ON THE ROAD" PROGRAM SERIES. ADDITIONALLY, IN CONCERT WITH ACADEMIC DEPARTMENTS AND STUDENT LIFE PARTNERS ON CAMPUS, THE LSU PROVIDES ADDITIONAL LAYERS TO SUPPORT THE TORO NATION THROUGH CHAMPIONING CAMPUS WIDE PROGRAMS AND STUDENT EVENT CO-SPONSORSHIPS.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1993.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
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