FACULTY STUDENT ASSOCIATION STATE UNIVERSITY COLLEGE AT FREDONIA INC: Form 990, tax year 2011
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- Organization
- FACULTY STUDENT ASSOCIATION STATE UNIVERSITY COLLEGE AT FREDONIA INC (EIN 16-0728535)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2012-10-09
- IRS object ID
- 201212839349300036
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-10-09T07:42:29-05:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161170608 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TOSKI & CO CPAS PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ESSJAY RD SUITE 115 | AddressLine1 |
| City | WILLIAMSVILLE | City |
| State | NY | State |
| ZIP Code | 14221 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 160728535 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FACULTY STUDENT ASSOCIATION OF STATE | BusinessNameLine1 |
| Business Name Line2 | UNIVERSITY COLLEGE AT FREDONIA NY INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FACU | NameControl |
| Phone | 7166733417 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | GREGORY HALL | AddressLine1 |
| City | FREDONIA | City |
| State | NY | State |
| ZIP Code | 14063 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAREN PORPIGLIA | Name |
| Title | PRESIDENT | Title |
| Phone | 7166733417 | Phone |
| Date Signed | 2012-09-28 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RONALD TOSKI CPA | Name |
| PTIN | P01253472 | PTIN |
| Phone | 7166340700 | Phone |
| Date Prepared | 2012-09-28 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KAREN PORPIGLIA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | GREGORY HALL | AddressLine1 |
| City | FREDONIA | City |
| State | NY | State |
| ZIP Code | 14063 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 21851503 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.FSA.FREDONIA.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1951 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | TO IDENTIFY AND PROVIDE APPROPRIATE GOODS AND SERVICES WHICH MAY NOT BE OTHERWISE PROVIDED BY THE STATE OF NEW YORK. CENTRAL TO THIS EFFORT IS THE ABILITY TO RECOGNIZE THE VARIETY AND DYNAMIC NATURE OF THE POPULATION INVOLVED IN AN ATTEMPT TO MAXIMIZE CUSTOMER SATISFACTION WHILE MAINTAINING THE FINANCIAL INTEGRITY OF THE ORGANIZATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 728 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 88908 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -86760 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 586536 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 616846 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 119151 | InvestmentIncomePriorYear |
| Investment Income Current Year | 76642 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 9785214 | OtherRevenuePriorYear |
| Other Revenue Current Year | 10408200 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10490901 | TotalRevenuePriorYear |
| Total Revenue Current Year | 11101688 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6779732 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7126317 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3794229 | OtherExpensePriorYear |
| Other Expenses Current Year | 4030926 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10573961 | TotalExpensesPriorYear |
| Total Expenses Current Year | 11157243 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -83060 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -55555 | RevenuesLessExpensesCY |
| Total Assets BOY | 19114898 | TotalAssetsBOY |
| Total Assets EOY | 18910489 | TotalAssetsEOY |
| Total Liabilities BOY | 6254520 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6127633 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 12860378 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12782856 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO IDENTIFY AND PROVIDE APPROPRIATE GOODS AND SERVICES WHICH MAY NOT BE OTHERWISE PROVIDED BY THE STATE OF NEW YORK. CENTRAL TO THIS EFFORT IS THE ABILITY TO RECOGNIZE THE VARIETY AND DYNAMIC NATURE OF THE POPULATION INVOLVED IN AN ATTEMPT TO MAXIMIZE CUSTOMER SATISFACTION WHILE MAINTAINING THE FINANCIAL INTEGRITY OF THE ORGANIZATION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5959665 | Expense |
| Revenue | 7308413 | Revenue |
| Description | FSA DINING SERVICES - MANAGES SELF-OPERATED, DIVERSE, STATE-OF-THE-ART, DINING FACILITIES OFFERING A VARIETY OF FOOD CHOICES FOR THE STUDENTS, FACULTY AND STAFF OF SUNY FREDONIA. DINING FACILITIES INCLUDE TWO ALL-YOU-CARE-TO-EAT CAFETERIAS AND TWO A'LA CARTE FACILITIES. FSA SUB-CONTRACTS THE OPERATION OF TWO CONCESSION STANDS AND FOUR RETAIL CAFES OFFERING SPECIALTY SELECTIONS. FSA DINING ALSO OPERATES A PROFESSIONAL CATERING DEPARTMENT. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1938642 | Expense |
| Revenue | 3001758 | Revenue |
| Description | UNIVERSITY BOOKSTORE - CARRYS A WIDE SELECTION OF NEW AND USED TEXTBOOKS, FICTION, AND NON-FICTION TRADE BOOKS, AND CAN SPECIAL ORDER BOOKS THAT ARE NOT FOUND ON THE SHELVES. THE BOOKSTORE ALSO CARRIES AN ASSORTMENT OF OFFICIALLY LICENSED SUNY FREDONIA MERCHANDISE INCLUDING CLOTHING, GIFTWARE, AND SCHOOL SUPPLIES, AS WELL AS MAGAZINES, CD'S, DVD'S, GREETING CARDS, STATIONARY AND ART SUPPLIES. THE CONVENIENCE STORE CARRIES SUNDRIES, AND TRADITIONAL SNACKS BEVERAGES AND FOOD ITEMS. THE BOOKSTORE ALSO OPERATES A FULL-SCALE LICENSED STARBUCKS COFFEE SHOP. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 843389 | Expense |
| Revenue | 1795 | Revenue |
| Description | OTHER PROGRAM SEVICES - ANY INCOME AFTER OPERATING EXPENSES AND FUNDING REQUIREMENTS ARE USED TO BENEFIT THE UNIVERSITY BY SUPPORTING NUMEROUS CAMPUS PROGRAMS AND ACTIVITIES. | Description |
Activity Other ActivityOther (2 entries)
| ExpenseExpense | DescriptionDescription |
|---|---|
| 23994 | VENDING - FSA SUBCONTRACTS VENDING TO NEXT GENERATION VENDING & FOOD SERVICE, INC. WHICH MAINTAINS & SERVICES ALL VENDING MACHINES ON CAMPUS. VENDING IS LOCATED IN 24 DIFFERENT LOCATIONS, AND MACHINES ACCEPT CASH, SUNY FREDONIA DEBIT, AND "FREDFUNDS". |
| 450465 | AUXILIARY SERVICES - VARIOUS SERVICES OPERATED FOR THE CONVENIENCE OF THE STUDENT BODY AND ALUMNI, INCLUDING WASHERS & DRYERS, CABLE TV, COLLEGE LODGE AND ALUMNI HOUSE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 474459 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 9216155 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 728 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATTHEW SNYDER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7166806222 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | GREGORY HALL SUNY FREDONIA | AddressLine1 |
| City | FREDONIA | City |
| State | NY | State |
| ZIP Code | 14063 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| KAREN PORPIGLIA | ||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| ERIN DOROZYNSKI | ||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| MAGGIE BRYAN-PETERSON | ||||||
| DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| MEAGAN ALLERS | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| DR DAVID E HERMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DR VIRGINIA HORVATH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JULIE NEWELL | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| DR JAMES IVEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| NATHANEAL ZAGER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JUSTIN DELBELLO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JORDAN NICHOLSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BRANDON NAPIERALSKI | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL BAKER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| WAYNE DORLER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CHARLES NOTARO | ||||||
| FORMER EXEC. DIR. | 50.00 | X | 146566 | 0 | 29402 | |
| DARIN SCHULTZ | ||||||
| EXECUTIVE DIREC | 40.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 146566 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 29402 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| WASHERS & DRYERS | 812300 | 190705 | $190,705 | |
| CABLE TV | 515100 | 185000 | $185,000 | |
| VENDING | 722210 | 117442 | $117,442 | |
| COLLEGE LODGE | 721310 | 83614 | $60,845 | 22769 |
| ALUMNI HOUSE | 721310 | 40085 | $27,687 | 12398 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 616846 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 74847 | TotalRevenueColumn |
| Exclusion | $74,847 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3630789 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3626127 | Securities |
| Other | 2867 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4662 | Securities |
| Other | -2867 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1795 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1795 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 17472426 | GrossSalesOfInventory |
| Cost Of Goods Sold | 7120821 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10351605 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10310171 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 41434 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | 30247 | $30,247 | |
| SERVICE FEES - ID CARD | 813410 | 13825 | $13,825 | |
| TRAINING INCOME | 611210 | 12307 | 12307 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 216 | TotalRevenueColumn |
| Exclusion | $216 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 56595 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11101688 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10311966 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 88908 | UnrelatedBusinessRevenue |
| Exclusion | $700,814 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 175968 | Total |
| Program Services | 143096 | ProgramServices |
| Management And General | 32872 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5179185 | Total |
| Program Services | 4288894 | ProgramServices |
| Management And General | 890291 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 379245 | Total |
| Program Services | 280900 | ProgramServices |
| Management And General | 98345 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 758714 | Total |
| Program Services | 558058 | ProgramServices |
| Management And General | 200656 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 633205 | Total |
| Program Services | 535899 | ProgramServices |
| Management And General | 97306 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22117 | Total |
| Management And General | 22117 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135124 | Total |
| Program Services | 62462 | ProgramServices |
| Management And General | 72662 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49173 | Total |
| Program Services | 36221 | ProgramServices |
| Management And General | 12952 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44175 | Total |
| Program Services | 4964 | ProgramServices |
| Management And General | 39211 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 212797 | Total |
| Program Services | 164049 | ProgramServices |
| Management And General | 48748 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130033 | Total |
| Program Services | 130033 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 562185 | Total |
| Program Services | 535064 | ProgramServices |
| Management And General | 27121 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42079 | Total |
| Program Services | 18788 | ProgramServices |
| Management And General | 23291 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 164427 | Total |
| Program Services | 164427 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 960924 | Total |
| Program Services | 891711 | ProgramServices |
| Management And General | 69213 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 128344 | Total |
| Management And General | 128344 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PROGRAM EXPENSE | 678962 | 678962 | |
| PAPER SUPPLIES | 283982 | 276956 | 7026 |
| MISCELLANEOUS SUPPLIES | 156528 | 127825 | 28703 |
| BAD DEBTS | 61910 | 53355 | 8555 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 398166 | Total |
| Program Services | 264491 | ProgramServices |
| Management And General | 133675 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11157243 | Total |
| Program Services | 9216155 | ProgramServices |
| Management And General | 1941088 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2472730 | BOY |
| EOY | 389727 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3897438 | BOY |
| EOY | 5877139 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1353355 | BOY |
| EOY | 1758703 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 878403 | BOY |
| EOY | 872365 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81386 | BOY |
| EOY | 92442 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 14442837 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6268267 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8610870 | BOY |
| EOY | 8174570 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1006228 | BOY |
| EOY | 933070 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 814488 | BOY |
| EOY | 812473 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19114898 | BOY |
| EOY | 18910489 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1519422 | BOY |
| EOY | 1805820 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12322 | BOY |
| EOY | 12295 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2995342 | BOY |
| EOY | 2647749 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1727434 | BOY |
| EOY | 1661769 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6254520 | BOY |
| EOY | 6127633 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12860378 | BOY |
| EOY | 12782856 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12860378 | BOY |
| EOY | 12782856 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19114898 | BOY |
| EOY | 18910489 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -55555 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -21967 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type3 Other | X | SupportingOrg509a3Type3Other |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STATE UNIVERSITY OF NEW YORK AT FREDONIA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 146013200 | EIN |
| Type Of Organization | 6 | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Supported Organization Notified | 1 | SupportedOrganizationNotified |
| Organized In US | 0 | OrganizedInUS |
| Amount | $0 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 0 | SumOfAmounts |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 332473 | OtherCostOrOtherBasis |
| Depreciation | 254702 | Depreciation |
| Book Value | 77771 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9248299 | OtherCostOrOtherBasis |
| Depreciation | 2740087 | Depreciation |
| Book Value | 6508212 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3464923 | OtherCostOrOtherBasis |
| Depreciation | 2547502 | Depreciation |
| Book Value | 917421 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1397142 | OtherCostOrOtherBasis |
| Depreciation | 725976 | Depreciation |
| Book Value | 671166 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8174570 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| AGENCY ACCOUNTS | $397,619 |
| POST RETIREMENT BENEFIT OBLIGATION | $955,889 |
| OTHER CURRENT LIABILITIES | $308,261 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1661769 | TotalOfAmounts |
| Total Revenue | 11101688 | TotalRevenue |
| Total Expenses | 11157243 | TotalExpenses |
| Excess Or Deficit For Year | -55555 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -21967 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -21967 | TotalAdjustments |
| Excess Or Deficit Per FS | -77522 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 11079721 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -21967 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -21967 | RevenueNotRptdF990 |
| Revenue Subtotal | 11101688 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 11101688 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 11157243 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 11157243 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 11157243 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ASSOCIATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE ASSOCIATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION IS NO LONGER SUBJECT TO TAX EXAMINATION FOR THE YEAR ENDED MAY 31, 2008 AND PRIOR. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHARLES NOTARO | NamePerson |
| Base Compensation Filing Org | 146566 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 29402 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 175968 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | REVIEWED AND APPROVED AT BOARD MEETING | |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT | |
| FORM 990, PART VI, SECTION B, LINE 15A | RELEVANT DATA FROM SALARY SURVEYS ARE RECEIVED, A WRITTEN MANAGEMENT SALARY INCREASE POLICY THAT IS TIED TO CPI EXISTS, AND THE BOARD PRESIDENT APPROVES. | |
| FORM 990, PART VI, SECTION C, LINE 19 | FORM 990, PART VI, SECTION C, LINE 19: UPON REQUEST | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -21,967. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990 PART XII LINE 2C | NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED MAY 31, 2012. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STATE UNIVERSITY OF NEW YORK AT FREDONIA | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | GREGORY HALL | AddressLine1 |
| City | FREDONIA | City |
| State | NY | State |
| ZIP Code | 14063 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 146013200 | EIN |
| Primary Activities | STATE UNIVERSITY | PrimaryActivities |
| Legal Domicile State | NY | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 170(B)1(A)II | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STATE UNIVERSITY OF NEW YORK AT FREDONIA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionType |
| Amount Involved | 550000 | AmountInvolved |
| Method Of Amt Determination | FMV | MethodOfAmtDetermination |