Civic Intelligence

United University Professions

EIN 14-1537599 • 501(c)5 • Albany, NY

Profile

United university professions was organized to improve the terms and conditions of employment of those it represents; to promote mutual assistance and cooperation among the members of this organization; to advance education in a democracy and democracy in education; to promote the principle of unity and collective bargaining in higher education; and to defend the civil, professional, and human rights of those it represents.

PO Box 15143Albany, NY 12212-5143

www.uupinfo.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.27x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.34x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

17th percentile

-1.7%

Higher net margin than 17% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

71st percentile

$297,580

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

17th percentile

-0.9%

Faster asset growth than 17% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

9.3%

Faster revenue growth than 52% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$17,197,307

Down $149,643 (-0.9%) from 2024

Liabilities

Down

$4,651,804

Down $94,340 (-2.0%) from 2024

Net Assets

Down

$12,545,503

Down $55,303 (-0.4%) from 2024

Revenue

Up

$13,509,501

Up $1,149,615 (+9.3%) from 2024

Expenses

Up

$13,739,330

Up $866,762 (+6.7%) from 2024

Net Income

Up

-$229,829

Up $282,853 (+55%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $8,944,788Liabilities 2010: $2,348,907Net Assets 2010: $6,595,8812010Assets 2011: $9,105,654Liabilities 2011: $2,227,007Net Assets 2011: $6,878,6472011Assets 2012: $9,442,636Liabilities 2012: $2,248,412Net Assets 2012: $7,194,2242012Assets 2013: $8,877,129Liabilities 2013: $1,535,339Net Assets 2013: $7,341,7902013Assets 2014: $8,851,735Liabilities 2014: $1,331,994Net Assets 2014: $7,519,7412014Assets 2015: $7,930,189Liabilities 2015: $1,205,145Net Assets 2015: $6,725,0442015Assets 2016: $8,762,051Liabilities 2016: $1,478,770Net Assets 2016: $7,283,2812016Assets 2017: $8,521,067Liabilities 2017: $1,143,966Net Assets 2017: $7,377,1012017Assets 2018: $8,651,851Liabilities 2018: $1,394,761Net Assets 2018: $7,257,0902018Assets 2019: $10,256,727Liabilities 2019: $1,711,015Net Assets 2019: $8,545,7122019Assets 2020: $12,067,430Liabilities 2020: $2,430,826Net Assets 2020: $9,636,6042020Assets 2021: $17,350,052Liabilities 2021: $4,705,914Net Assets 2021: $12,644,1382021Assets 2022: $15,593,187Liabilities 2022: $3,216,324Net Assets 2022: $12,376,8632022Assets 2023: $17,013,129Liabilities 2023: $4,280,282Net Assets 2023: $12,732,8472023Assets 2024: $17,346,950Liabilities 2024: $4,746,144Net Assets 2024: $12,600,8062024Assets 2025: $17,197,307Liabilities 2025: $4,651,804Net Assets 2025: $12,545,5032025

Highlighted filing

2025

Assets$17,197,307
Liabilities$4,651,804
Net Assets$12,545,503

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,218,0112010Expenses 2011: $8,877,5902011Expenses 2012: $8,400,9872012Expenses 2013: $8,421,5342013Revenue 2014: $7,895,381Expenses 2014: $7,715,228Net Income 2014: $180,1532014Revenue 2015: $8,097,961Expenses 2015: $8,889,242Net Income 2015: -$791,2812015Revenue 2016: $8,965,549Expenses 2016: $8,414,949Net Income 2016: $550,6002016Revenue 2017: $8,690,739Expenses 2017: $8,588,750Net Income 2017: $101,9892017Revenue 2018: $8,574,785Expenses 2018: $8,696,138Net Income 2018: -$121,3532018Revenue 2019: $10,509,913Expenses 2019: $9,249,865Net Income 2019: $1,260,0482019Revenue 2020: $9,703,811Expenses 2020: $8,761,809Net Income 2020: $942,0022020Revenue 2021: $10,470,499Expenses 2021: $7,462,699Net Income 2021: $3,007,8002021Revenue 2022: $10,544,289Expenses 2022: $10,288,376Net Income 2022: $255,9132022Revenue 2023: $11,533,861Expenses 2023: $11,409,643Net Income 2023: $124,2182023Revenue 2024: $12,359,886Expenses 2024: $12,872,568Net Income 2024: -$512,6822024Revenue 2025: $13,509,501Expenses 2025: $13,739,330Net Income 2025: -$229,8292025

Highlighted filing

2025

Revenue$13,509,501
Expenses$13,739,330
Net Income-$229,829

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.2$4.65$12.5$13.5$13.7$0.23
2024Summary only. Only limited summary data is available for this year.$17.3$4.75$12.6$12.4$12.9$0.51
2023Summary only. Only limited summary data is available for this year.$17.0$4.28$12.7$11.5$11.4$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.6$3.22$12.4$10.5$10.3$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.4$4.71$12.6$10.5$7.46$3.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.1$2.43$9.64$9.70$8.76$0.94
2019Summary only. Only limited summary data is available for this year.$10.3$1.71$8.55$10.5$9.25$1.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.65$1.39$7.26$8.57$8.70$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.52$1.14$7.38$8.69$8.59$0.10
2016Detailed filing. Detailed filing data is available for this year.$8.76$1.48$7.28$8.97$8.41$0.55
2015Detailed filing. Detailed filing data is available for this year.$7.93$1.21$6.73$8.10$8.89$0.79
2014Detailed filing. Detailed filing data is available for this year.$8.85$1.33$7.52$7.90$7.72$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.88$1.54$7.34$8.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.44$2.25$7.19$8.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.11$2.23$6.88$8.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.94$2.35$6.60$8.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$13,509,501
Mission and Program Overview

Mission

United university professions was organized to improve the terms and conditions of employment of those it represents; to promote mutual assistance and cooperation among the members of this organization; to advance education in a democracy and democracy in education; to promote the principle of unity and collective bargaining in higher education; and to defend the civil, professional, and human rights of those it represents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,551,139$10,750,980▼ $800,159
Cash and Non-Interest-Bearing Accounts$3,907,837$5,021,408▲ $1,113,571
Land, Buildings, and Equipment, Net$342,449$350,340▲ $7,891
Accounts Receivable$339,104$120,146▼ $218,958
Prepaid Expenses and Deferred Charges$23,060$7,350▼ $15,710
Total Assets$17,346,950$17,197,307▼ $149,643
Other Assets Total$1,183,361$947,083▼ $236,278
Liabilities
Accounts Payable and Accrued Expenses$3,171,515$3,301,385▲ $129,870
Other Liabilities$1,199,598$967,311▼ $232,287
Deferred Revenue$375,031$383,108▲ $8,077
Total Liabilities$4,746,144$4,651,804▼ $94,340
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,600,806$12,545,503▼ $55,303
Total Net Assets Fund Balance$12,600,806$12,545,503▼ $55,303
Total Liabilities and Net Assets / Fund Balance$17,346,950$17,197,307▼ $149,643

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$350,340$476,633$826,973
Other Assets Org$947,083--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frederick KowalPresidentFT$229,578$68,002$297,580
JERILUANNE O'BRYAN-LOSEESecretary/treasurerFT$209,668$65,240$274,908
Carolyn KubeVppFT$192,055$55,722$247,777
Alissa KarlVpaFT$185,676$58,194$243,870
Kristie SammonsDirector of OrganizingFT$161,045$53,125$214,170
Tina GeorgeDirector of Finance/hrPT$180,903$28,472$209,375
Doreen BangoDirector of Member Benefit-$161,249$44,761$206,010
Lynn AldermanDirector of AdministrationPT$155,883$36,392$192,275
Lucas WilliamsDirector of InformationPT$139,816$50,753$190,569
Patrick RomainMem Dev OfficerPT$59,377$27,687$87,064

Board Members and Trustees

NameTitle
Charlie McateerRmgb Chair
Bret BenjaminExecutive Board Member
Darleyne MayersExecutive Board Member
Idalia TorresExecutive Board Member
Jaclyn PittsleyExecutive Board Member
Kathleen KielarExecutive Board Member
Kelly KeckExecutive Board Member
Lisa Marie AnselmiExecutive Board Member
Mindy HeathExecutive Board Member
Pamela MaloneExecutive Board Member
Rebecca BryanExecutive Board Member
Redetha Abrahams-nicholsExecutive Board Member
Samuel MarquezExecutive Board Member
Susan OrrExecutive Board Member
Thomas MelendyExecutive Board Member
Thomas TuckerNysut Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,913,804
Investment Income
$474,708
Other Revenue
$120,989
Change in Net Assets
$-229,829

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,499,264
Revenue Not Reported on Financial Statements
$10,237
Revenue Not Reported on Form 990
$174,526
Total Revenue per Audited Statements
$13,673,790
Total Revenue per Form 990
$13,509,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,024,087
Other Expenses$6,715,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,502,701
Conferences and Meetings---$2,167,894
Current Officers, Directors, Trustees, and Key Employees---$2,163,598
Other Employee Benefits---$979,640
Occupancy---$564,994
Advertising---$562,625
Pension Plan Contributions---$378,148
Office Expenses---$249,473
Other Expenses---$202,890
Depreciation Depletion---$100,551
Insurance---$96,449
Travel---$79,663
Information Technology---$52,770
Fees for Services Accounting---$48,900
All Other Expenses---$24,601
Fees for Services Legal---$23,407
Fees for Service Investment Mgmnt Fees---$10,237
Total Functional Expenses$0$0$0$13,739,330

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,739,330
Expenses per Audited Statements$13,729,093
Total Expenses per Audited Statements$13,729,093
Expenses Not Reported on Financial Statements$10,237
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$967,311
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

United university professions (uup or "the union") has four classes of membership within its organization: (a)the first class of membership is the regular membership which is open to employees in the state university of new york and in such other higher education units in the state of new york as shall be determined by the delegate assembly the regular membership may vote on the ratification of the contract between uup and the state of new york. At the chapter level: the class of regular membership may participate in elections at the chapter level to elect the chapter officers and the chapter delegates to serve at the statewide level. At the statewide level: the class of regular membership who were elected to serve as delegates at the statewide level may participate in elections at the statewide level. These elections include those of statewide officers and the statewide executive board. These delegates may also run for a statewide elected position. As delegates, they also vote on major uup policy decisions affecting the entire organization as recommended by the executive board. The contingent membership shall extend from september 1 through august 31. Membership in good standing shall be maintained through payment of dues as defined in article iii, section 4.b.i.b. And shall be on a continuing basis throughout the membership year. (b) the second class of membership is the retired membership. Retired membership shall be open to any regular member in good standing who has retired from active service with a minimum of five continuous years of membership in good standing immediately preceding the date of retirement or continuous membership 30 days after the option of this amendment by the delegate assembly, whichever is less. If a member has less than five years of continuous bargaining unit employment the member must have continuous membership in good standing for the length of their employment in the bargaining unit or beginning 30 days after the adoption of this amendment, whichever is less. (c)the third class of membership is the sustaining membership. Sustaining membership shall be open to any person who has been retrenched or non-renewed or who has been involuntarily terminated for any reason and has litigation, grievance, or other, similar proceedings in progress. Sustaining membership terminates upon reinstatement in the negotiating unit or resolution of such litigation or other proceedings, and is limited to the period of litigation or a three-year term, whichever is longer. Sustaining members may vote but may not hold office at the chapter, local or affiliate levels. (d)the fourth class of membership is the honorary membership. Honorary membership, without vote or the right to hold office in the union, may be granted as the executive board or the delegate assembly may determine, in recognition of service or dedication to the purposes of this union as specified in article ii of the uup constitution.

Form 990, Part VI, Section A, Line 7A

The classes that may vote and hold office are the regular membership and the special membership. Associate members and honorary members have no right to vote.

Form 990, Part VI, Section A, Line 7B

The delegate assembly is the legislative and policy-forming body of united university professions. Except for matters decided by referendum, final authority in the union shall rest in the delegate assembly, and in the case of matters decided by referendum, the delegate assembly may not take up such matter at a delegate assembly until the third regular meeting succeeding the referendum.

Form 990, Part VI, Section B, Line 11B

The director of finance receives the draft 990 from the auditor and reviews the form. The draft 990 is then sent to the board president and secretary/treasurer for review. The draft 990 is then sent to the audit committee for review. Any questions are addressed with the director of finance. The final approved form 990 is presented and reviewed with the executive board by the auditors. The 990 is filed once all questions have been addressed and all signatures obtained.

Form 990, Part VI, Section B, Line 12C

The organization regularly and consistently monitors compliance with the conflict of interest policy by requiring board members to annually acknowledge they have read the policy & to disclose whether or not they have any conflicts and if so, to disclose the conflicts.

Form 990, Part VI, Section B, Line 15

The process for reviewing the president & other officers' salaries included the review and approval of the finance committee and is documented in the meeting minutes. In addition, an officer compensation sub-committee has been established and reviews the process on a periodic basis. The compensation structure of uup is as follows: uup pays all officers a stipend, and some officers a living allowance and a pension payment. All of these items are reported on uup's form w-2. The officers are also paid a salary and non-taxable benefits by the state university of new york (suny). The salaries paid by suny are reported on a w-2 from ny state. Uup reimburses ny state the entire suny salary and non-taxable benefits for those individuals because their time is spent on uup-related business matters. Ny state is an unrelated party to uup; however, since uup reimburses ny state for the entire suny salary, the suny salary is treated as having been paid by uup for 990 purposes. Column d of part vii of the 990 contains the total of the officers forms w-2 from both uup & ny state. Column f of part vii of the 990 contains the total non-taxable benefits paid by ny state.

Form 990, Part VI, Section C, Line 19

All documents are maintained in the office for inspection and review.

Filing and Contact Details

Filer

Filer Name
United University Professions
EIN
14-1537599
Phone
5186406600
Address
PO BOX 15143, ALBANY, NY 12212-5143

Signing Officer

Name
Frederick Kowal
Title
President
Phone
5186406600
Signed
2025-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frederick Kowal
Formed
1976
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
15
Employees
84
Volunteers
0

Preparer

Firm
Dermody Burke & Brown Cpas LLC
Address
443 N FRANKLIN ST STE 100, SYRACUSE, NY 13204-1441
Preparer
Donald E Albright
Phone
3154719171
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The union has not changed its oversight process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The union has been determined to be exempt from federal income taxation under section 501(c)(5) of the internal revenue code and has been classified as an organization that is not a private foundation under section 509(a). Accounting principles generally accepted in the united states of america require union management to evaluate tax positions taken by the union and recognize a tax liability (or asset) if the union has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the union, and has concluded that as of august 31, 2025, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability (or asset) or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 754 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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