Civic Intelligence

Organization of Ancillary Services

EIN 15-0589897 • 501(c)3 • Oneonta, NY

Profile

Support SUNY Oneonta by operating, managing, enhancing and promoting programs and auxiliary services such as campus dining, bookstore, logo merchandise sales, outdoor educational and recreational facility, ID and dining card services, vending, washers and dryers and program account funding.

Red Dragon Outfitters SunyOneonta, NY 13820

www.oneonta.edu/oas

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.24x

Higher debt load relative to assets than 43% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.61x

Higher debt load relative to revenue than 59% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2025

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$223,247

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

NTEE B • $10M-$25M nonprofits • Source year 2025

Asset Growth

53rd percentile

4.4%

Faster asset growth than 53% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

0.4%

Faster revenue growth than 29% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$14,825,313

Up $630,126 (+4.4%) from 2024

Liabilities

Down

$3,489,892

Down $321,314 (-8.4%) from 2024

Net Assets

Up

$11,335,421

Up $951,440 (+9.2%) from 2024

Revenue

Up

$5,757,876

Up $20,127 (+0.4%) from 2024

Expenses

Up

$4,834,969

Up $283,138 (+6.2%) from 2024

Net Income

Down

$922,907

Down $263,011 (-22%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $9,086,629Liabilities 2012: $381,890Net Assets 2012: $8,704,7392012Assets 2013: $9,785,364Liabilities 2013: $428,245Net Assets 2013: $9,357,1192013Assets 2014: $11,404,470Liabilities 2014: $1,429,960Net Assets 2014: $9,974,5102014Assets 2015: $11,185,011Liabilities 2015: $562,622Net Assets 2015: $10,622,3892015Assets 2016: $12,946,254Liabilities 2016: $781,618Net Assets 2016: $12,164,6362016Assets 2017: $9,681,165Liabilities 2017: $3,663,550Net Assets 2017: $6,017,6152017Assets 2018: $12,008,516Liabilities 2018: $3,752,395Net Assets 2018: $8,256,1212018Assets 2019: $12,594,354Liabilities 2019: $3,716,290Net Assets 2019: $8,878,0642019Assets 2020: $12,307,789Liabilities 2020: $4,068,962Net Assets 2020: $8,238,8272020Assets 2021: $10,527,774Liabilities 2021: $3,917,465Net Assets 2021: $6,610,3092021Assets 2022: $11,869,102Liabilities 2022: $3,845,552Net Assets 2022: $8,023,5502022Assets 2023: $12,210,107Liabilities 2023: $3,486,976Net Assets 2023: $8,723,1312023Assets 2024: $14,195,187Liabilities 2024: $3,811,206Net Assets 2024: $10,383,9812024Assets 2025: $14,825,313Liabilities 2025: $3,489,892Net Assets 2025: $11,335,4212025

Highlighted filing

2025

Assets$14,825,313
Liabilities$3,489,892
Net Assets$11,335,421

Operations Trend

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

$15M$10M$5.0M$0-$5.0M-$10MRevenue 2012: $4,245,612Expenses 2012: $3,912,733Net Income 2012: $332,8792012Revenue 2013: $4,544,683Expenses 2013: $3,892,303Net Income 2013: $652,3802013Revenue 2014: $4,531,638Expenses 2014: $3,918,743Net Income 2014: $612,8952014Revenue 2015: $4,602,069Expenses 2015: $3,988,589Net Income 2015: $613,4802015Revenue 2016: $5,770,344Expenses 2016: $4,147,851Net Income 2016: $1,622,4932016Revenue 2017: $5,672,967Expenses 2017: $12,037,492Net Income 2017: -$6,364,5252017Revenue 2018: $6,501,566Expenses 2018: $4,367,797Net Income 2018: $2,133,7692018Revenue 2019: $5,181,872Expenses 2019: $4,355,653Net Income 2019: $826,2192019Revenue 2020: $3,668,917Expenses 2020: $4,217,726Net Income 2020: -$548,8092020Revenue 2021: $1,013,901Expenses 2021: $3,547,039Net Income 2021: -$2,533,1382021Revenue 2022: $5,592,852Expenses 2022: $3,646,809Net Income 2022: $1,946,0432022Revenue 2023: $5,291,657Expenses 2023: $4,316,487Net Income 2023: $975,1702023Revenue 2024: $5,737,749Expenses 2024: $4,551,831Net Income 2024: $1,185,9182024Revenue 2025: $5,757,876Expenses 2025: $4,834,969Net Income 2025: $922,9072025

Highlighted filing

2025

Revenue$5,757,876
Expenses$4,834,969
Net Income$922,907

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.8$3.49$11.3$5.76$4.83$0.92
2024Detailed filing. Detailed filing data is available for this year.$14.2$3.81$10.4$5.74$4.55$1.19
2023Detailed filing. Detailed filing data is available for this year.$12.2$3.49$8.72$5.29$4.32$0.98
2022Detailed filing. Detailed filing data is available for this year.$11.9$3.85$8.02$5.59$3.65$1.95
2021Detailed filing. Detailed filing data is available for this year.$10.5$3.92$6.61$1.01$3.55$2.53
2020Detailed filing. Detailed filing data is available for this year.$12.3$4.07$8.24$3.67$4.22$0.55
2019Detailed filing. Detailed filing data is available for this year.$12.6$3.72$8.88$5.18$4.36$0.83
2018Detailed filing. Detailed filing data is available for this year.$12.0$3.75$8.26$6.50$4.37$2.13
2017Detailed filing. Detailed filing data is available for this year.$9.68$3.66$6.02$5.67$12.0$6.36
2016Detailed filing. Detailed filing data is available for this year.$12.9$0.78$12.2$5.77$4.15$1.62
2015Detailed filing. Detailed filing data is available for this year.$11.2$0.56$10.6$4.60$3.99$0.61
2014Detailed filing. Detailed filing data is available for this year.$11.4$1.43$9.97$4.53$3.92$0.61
2013Summary only. Only limited summary data is available for this year.$9.79$0.43$9.36$4.54$3.89$0.65
2012Summary only. Only limited summary data is available for this year.$9.09$0.38$8.70$4.25$3.91$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 30, 2026
Return Version
2024v5.2
Gross Receipts
$21,993,678
Mission and Program Overview

Mission

Support SUNY Oneonta by operating, managing, enhancing and promoting programs and auxiliary services such as campus dining, bookstore, logo merchandise sales, outdoor educational and recreational facility, ID and dining card services, vending, washers and dryers and program account funding.

Support SUNY by operating, managing, enhancing and promoting programs and auxiliary services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,644,573$7,058,335▲ $413,762
Savings and Temporary Cash Investments$2,061,787$3,077,709▲ $1,015,922
Land, Buildings, and Equipment, Net$1,869,887$2,037,784▲ $167,897
Cash and Non-Interest-Bearing Accounts$2,022,941$1,677,985▼ $344,956
Prepaid Expenses and Deferred Charges$113,578$406,180▲ $292,602
Accounts Receivable$1,251,990$326,537▼ $925,453
Inventories for Sale or Use$230,431$240,783▲ $10,352
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$14,195,187$14,825,313▲ $630,126
Other Assets Total-$0-
Liabilities
Other Liabilities$3,135,359$3,137,529▲ $2,170
Accounts Payable and Accrued Expenses$529,987$205,105▼ $324,882
Deferred Revenue$145,860$147,258▲ $1,398
Total Liabilities$3,811,206$3,489,892▼ $321,314
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,383,981$11,335,421▲ $951,440
Total Net Assets Fund Balance$10,383,981$11,335,421▲ $951,440
Total Liabilities and Net Assets / Fund Balance$14,195,187$14,825,313▲ $630,126

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,070,371$7,490,202$8,560,573
Equipment$741,902$3,512,152$4,254,054
Buildings$8,841$372,185$381,026
Land$216,670-$216,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane M WilliamsOutgo Exec DirectorFT$187,626$35,621$223,247
Darrin LyonsManager/Exec DirectorFT$138,390$53,371$191,761
Susan ObergefellControllerFT$132,483$16,939$149,422

Board Members and Trustees

NameTitle
Oscar OberkircherPresident
Alec HodgeVice President
3 student body membersBoard member
Cindy Lehrboard member
Dr Tracy JohnsonBoard Member
Karen BrownBoard member
Graig EichlerSecretary
Julie PiscitelloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,816
Program Service Revenue
$0
Investment Income
$512,317
Other Revenue
$5,185,743
All Other Contributions
$59,816
Change in Net Assets
$922,907

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,744,256
Revenue Not Reported on Financial Statements
$13,620
Revenue Not Reported on Form 990
$97,968
Total Revenue per Audited Statements
$5,842,224
Total Revenue per Form 990
$5,757,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,128,541
Salaries, Compensation, and Employee Benefits$1,706,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,925$631,992-$988,917
Occupancy$858,431--$858,431
Depreciation Depletion$405,225$5,748-$410,973
Other Employee Benefits$89,350$209,947-$299,297
Current Officers, Directors, Trustees, and Key Employees-$187,626-$187,626
Pension Plan Contributions$40,223$97,320-$137,543
All Other Expenses$23,438$72,467-$95,905
Payroll Taxes$28,654$64,391-$93,045
Insurance$62,469--$62,469
Other Expenses$48,174$5,616-$53,790
Advertising-$14,024-$14,024
Fees for Service Investment Mgmnt Fees-$13,620-$13,620
Office Expenses-$8,422-$8,422
Total Functional Expenses$3,309,979$1,524,990$0$4,834,969

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,890,784
Total Expenses per Form 990$4,834,969
Expenses per Audited Statements$4,821,349
Expenses Not Reported on Form 990$69,435
Expenses Not Reported on Financial Statements$13,620
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
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
due to suny oneonta$3,000,000
Accumulated Sick Pay$93,514
Agency Funds$44,015
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
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Review of Form 990 can be completed during the course of a regularly scheduled Finance committee meeting at which a quorum is present. In the event no meeting is scheduled prior to the due date of filing Form 990, the Finance committee may review and approve said form electronically with all approvals being forwarded to the Executive Director of OAS.

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

Conflict of interest form is completed by board members and staff members and updated on an annual basis.

Form 990, Part VI, Section B, Line 15B

The OAS Treasurer in consultation with the OAS Board President and Chair of OAS Personnel Committee will provide Executive Director with a written evaluation of her performance at least annually, prior to July 1, and shall meet with Executive Director about the evaluation. A copy of the written performance appraisal shall be delivered to Executive Director on or about July 1, and thereafter she shall have the right to make a written reaction or response to the appraisal. The OAS Treasurer will use his/her best effort to communicate to Executive Director in writing instances of unsatisfactory performance and/or areas where improved performance is expected. For the period 7/1/08 through 12/31/2010, annual base salary of $103,000 as adjusted by any annual cost of living and/or performance based salary increase as determined by the OAS Treasurer, plus supplemental retirement contribution of 10% of adjusted base salary deposited in a 457(b) account with TIAA-CREF.

Form 990, Part VI, Section C, Line 19

Governing documents including the By-Laws, Mission Statement, IRS Form 990, Conflict of Interest policy and other documents as required by law, available to the public upon request. These documents shall be kept by the Treasurer or Controller as appointed by the Board of Directors.

Filing and Contact Details

Filer

Filer Name
Organization of Ancillary Services
EIN
15-0589897
Phone
6074363352
Address
RED DRAGON OUTFITTERS SUNY, ONEONTA, NY 13820

Signing Officer

Name
Darrin Lyons
Title
Executive Direc
Signed
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darrin Lyons
Formed
1951
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
16
Volunteers
10

Preparer

Firm
Mostert Manzanero & Scott LLP
Address
4 Associate Dr, Oneonta, NY 13820
Preparer
Deborah L Mostert
Phone
6074328700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

OAS is exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. In addition, OAS qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2).OAS reviews the components of revenues, gains and other support and analyzes whether the position that the organization takes with regard to a particular item of income would meet the definition of an uncertain tax position under GAAP.OAS files information returns in the U.S. Federal jurisdiction. The tax years that remain subject to examination by taxing authorities are generally the previous three years.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Outgo Exec Dir
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt5board member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board member
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IRS990/MissionDesc0Support SUNY Oneonta by operating, managing, enhancing and promoting programs and auxiliary services such as campus dining, bookstore, logo merchandise sales, outdoor educational and recreational facility, ID and dining card services, vending, washers and dryers and program account funding.
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt089350
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0299297
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IRS990/OtherExpensesGrp/Desc1CONTRACT MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SUPPORT SERVICES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1187688
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25616
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IRS990/OtherExpensesGrp/ProgramServicesAmt1257556
IRS990/OtherExpensesGrp/ProgramServicesAmt248174
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IRS990/OtherExpensesGrp/TotalAmt1283685
IRS990/OtherExpensesGrp/TotalAmt2187688
IRS990/OtherExpensesGrp/TotalAmt353790
IRS990/OtherLiabilitiesGrp/BOYAmt03135359
IRS990/OtherLiabilitiesGrp/EOYAmt03137529
IRS990/OtherRevenueMiscGrp/Desc0expense reimbursement
IRS990/OtherRevenueMiscGrp/Desc1other revenue
IRS990/OtherRevenueMiscGrp/Desc2service fees & misc incom
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1111873
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2117348
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1111873
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2117348
IRS990/OtherRevenueTotalAmt01241340
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0631992
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0356925
IRS990/OtherSalariesAndWagesGrp/TotalAmt0988917
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IRS990/PayrollTaxesGrp/ProgramServicesAmt028654
IRS990/PayrollTaxesGrp/TotalAmt093045
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt040223
IRS990/PensionPlanContributionsGrp/TotalAmt0137543
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IRS990/PrincipalOfficerNm0Darrin Lyons
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IRS990/ProgSrvcAccomActy2Grp/Desc0Program account funding is available to 14 different programs the largest being Scholarships $625,000, second largest President's office $171,418,third largest Admissions $65,496 and fourth largest Better Tomorrow Fund $74,638.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01139534
IRS990/ProgSrvcAccomActy3Grp/Desc0Red Dragon Outfitters provides a wide selection of school supplies, logo merchandise and gifts.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0386982
IRS990/ProgSrvcAccomActyOtherGrp/Desc0The College Camp educational and recreational facility is heavily utilized. There were over 8,000 students, faculty, staff (and a few guests) who were involved in reservations at the Lodge. All services are provided free to students, with a slight charge for non-college activities scheduled by members of the campus community.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Vending and laundry machines are located in every residence hall, available to students on a "24/7" basis. Vending Machines are also located in most academic and recreational buildings for the rest of the campus community. Vending Machines carry a wide variety of food products including soda, juice, water, snacks and candy.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2ID/ OFFCAMPUS DINING
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt162337
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt226769
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt02949117
IRS990/PYOtherRevenueAmt05142560
IRS990/PYRevenuesLessExpensesAmt01185918
IRS990/PYSalariesCompEmpBnftPaidAmt01602714
IRS990/PYTotalExpensesAmt04551831
IRS990/PYTotalRevenueAmt05737749
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0To establish, operate, manage, promote, and cultivate educational activities and relationships incidental thereto by, between and among the students and faculty of SUNY Oneonta, and to aid the students, faculty, and administration of the University in the furtherance of their education and studies, work, living, and co-curricular activities incidental thereto, in collaboration and coordination with the educational goals of the University.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01139534
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0STATE UNIVERSITY OF NY ONEONTA COL
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IRS990ScheduleD/DonatedServicesUseFcltsAmt069435
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