Civic Intelligence

Faculty Student Association of Herkimer

EIN 16-6093216 • 501(c)3 • Herkimer, NY

Profile

Operate hccc bookstore, atm's,cash card operations and contracts food service. To support the mission of hccc through athletics, student activities, clubs, organizations and other activities on the hccc campus.

Reservoir RoadHerkimer, NY 13350

www.hcccbookstore.com

Siviq Scores

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

Liabilities / Assets

67th percentile

0.07x

Higher debt load relative to assets than 67% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.11x

Higher debt load relative to revenue than 75% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

99th percentile

$314,683

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 49.8% of source-year revenue.

NTEE B • $500k-$1M nonprofits • Source year 2025

Asset Growth

18th percentile

-11%

Faster asset growth than 18% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

4.5%

Faster revenue growth than 46% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$963,989

Down $118,811 (-11%) from 2024

Liabilities

Down

$67,291

Down $12,217 (-15%) from 2024

Net Assets

Down

$896,698

Down $106,594 (-11%) from 2024

Revenue

Up

$631,677

Up $27,064 (+4.5%) from 2024

Expenses

Down

$738,271

Down $131,509 (-15%) from 2024

Net Income

Up

-$106,594

Up $158,573 (+60%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,072,675Liabilities 2012: $231,523Net Assets 2012: $1,841,1522012Assets 2013: $2,162,718Liabilities 2013: $230,570Net Assets 2013: $1,932,1482013Assets 2014: $2,127,031Liabilities 2014: $152,896Net Assets 2014: $1,974,1352014Assets 2015: $2,155,792Liabilities 2015: $248,944Net Assets 2015: $1,906,8482015Assets 2016: $2,172,517Liabilities 2016: $204,406Net Assets 2016: $1,968,1112016Assets 2017: $2,207,692Liabilities 2017: $179,834Net Assets 2017: $2,027,8582017Assets 2018: $2,072,310Liabilities 2018: $74,576Net Assets 2018: $1,997,7342018Assets 2019: $1,609,869Liabilities 2019: $74,803Net Assets 2019: $1,535,0662019Assets 2020: $1,495,898Liabilities 2020: $77,735Net Assets 2020: $1,418,1632020Assets 2021: $1,519,039Liabilities 2021: $108,609Net Assets 2021: $1,410,4302021Assets 2022: $1,612,887Liabilities 2022: $110,882Net Assets 2022: $1,502,0052022Assets 2023: $1,411,651Liabilities 2023: $143,192Net Assets 2023: $1,268,4592023Assets 2024: $1,082,800Liabilities 2024: $79,508Net Assets 2024: $1,003,2922024Assets 2025: $963,989Liabilities 2025: $67,291Net Assets 2025: $896,6982025

Highlighted filing

2025

Assets$963,989
Liabilities$67,291
Net Assets$896,698

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $1,649,586Expenses 2012: $1,541,416Net Income 2012: $108,1702012Revenue 2013: $1,986,007Expenses 2013: $1,895,011Net Income 2013: $90,9962013Revenue 2014: $1,263,221Expenses 2014: $1,223,734Net Income 2014: $39,4872014Revenue 2015: $1,202,277Expenses 2015: $1,269,564Net Income 2015: -$67,2872015Revenue 2016: $1,223,401Expenses 2016: $1,162,138Net Income 2016: $61,2632016Revenue 2017: $1,226,247Expenses 2017: $1,166,500Net Income 2017: $59,7472017Revenue 2018: $1,004,213Expenses 2018: $1,034,337Net Income 2018: -$30,1242018Revenue 2019: $815,596Expenses 2019: $1,278,264Net Income 2019: -$462,6682019Revenue 2020: $739,997Expenses 2020: $856,900Net Income 2020: -$116,9032020Revenue 2021: $595,753Expenses 2021: $603,486Net Income 2021: -$7,7332021Revenue 2022: $883,760Expenses 2022: $792,185Net Income 2022: $91,5752022Revenue 2023: $666,649Expenses 2023: $900,195Net Income 2023: -$233,5462023Revenue 2024: $604,613Expenses 2024: $869,780Net Income 2024: -$265,1672024Revenue 2025: $631,677Expenses 2025: $738,271Net Income 2025: -$106,5942025

Highlighted filing

2025

Revenue$631,677
Expenses$738,271
Net Income-$106,594

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.07$0.90$0.63$0.74$0.11
2024Summary only. Only limited summary data is available for this year.$1.08$0.08$1.00$0.60$0.87$0.27
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.14$1.27$0.67$0.90$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.11$1.50$0.88$0.79$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.11$1.41$0.60$0.60$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.08$1.42$0.74$0.86$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.07$1.54$0.82$1.28$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.07$2.00$1.00$1.03$0.03
2017Summary only. Only limited summary data is available for this year.$2.21$0.18$2.03$1.23$1.17$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.17$0.20$1.97$1.22$1.16$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.16$0.25$1.91$1.20$1.27$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.13$0.15$1.97$1.26$1.22$0.04
2013Summary only. Only limited summary data is available for this year.$2.16$0.23$1.93$1.99$1.90$0.09
2012Summary only. Only limited summary data is available for this year.$2.07$0.23$1.84$1.65$1.54$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 19, 2025
Return Version
2024v5.2
Gross Receipts
$631,677
Mission and Program Overview

Mission

Offers atm's and cash card operations and contracts the bookstore and food service. To support the mission of hccc through athletics, student activities, clubs, organizations and other activities on the hccc campus.

Faculty student association, inc is in existence to suppport the mission of herkimer county community college by operating the atm's and contracts the campus bookstore and food service. Fsa also supports the athletic programs, student activities, cash card, clubs, organizations, shuttle bus, and student and faculty programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$797,486$515,439▼ $282,047
Cash and Non-Interest-Bearing Accounts$76,489$251,811▲ $175,322
Accounts Receivable$186,620$140,463▼ $46,157
Prepaid Expenses and Deferred Charges$1,411$43,100▲ $41,689
Land, Buildings, and Equipment, Net$20,794$13,176▼ $7,618
Total Assets$1,082,800$963,989▼ $118,811
Liabilities
Other Liabilities$65,160$52,391▼ $12,769
Accounts Payable and Accrued Expenses$14,348$14,900▲ $552
Total Liabilities$79,508$67,291▼ $12,217
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,003,292$896,698▼ $106,594
Total Net Assets Fund Balance$1,003,292$896,698▼ $106,594
Total Liabilities and Net Assets / Fund Balance$1,082,800$963,989▼ $118,811

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,176$491,691$504,867
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Katherine ScanlonBoard Member-$147,851$147,851
Timothy RogersBoard Member-$127,592$127,592
Rosalie SadallahDirector of Bus and FinancFT$120,977$120,977
Pepe AragonBoard MemberPT$117,984$117,984

Board Members and Trustees

NameTitle
Don DutcherChairman
Collin DorozynskiVice Chairman
Jesse SweetVice Chairman
Jaden MadridBoard Member
James ZugaiBoard Member
Michael OrioloBoard Member
Wyatt WaltersBoard Member
Zoe HokeBoard Member
Naomi GomezSecretary
Nicholas LainoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$428,271
Investment Income
$21,398
Other Revenue
$132,008
Change in Net Assets
$-106,594

Audited Revenue Reconciliation

Revenue per Audited Statements
$631,677
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$631,677
Total Revenue per Form 990
$631,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$659,716
Salaries, Compensation, and Employee Benefits$78,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$146,832$33,622-$180,454
Travel$106,354$1,986-$108,340
Other Expenses$55,986$325-$56,311
Other Salaries and Wages-$42,025-$42,025
Fees for Services Management-$40,658-$40,658
Current Officers, Directors, Trustees, and Key Employees-$31,583-$31,583
Insurance-$19,604-$19,604
Fees for Services Accounting-$11,200-$11,200
Depreciation Depletion$7,619--$7,619
Office Expenses-$4,449-$4,449
Fees for Services Other-$3,576-$3,576
Payroll Taxes-$2,861-$2,861
Other Employee Benefits-$2,086-$2,086
Total Functional Expenses$470,645$267,626$0$738,271

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$738,271
Total Expenses per Audited Statements$738,271
Total Expenses per Form 990$738,271
Expenses Not Reported on Financial Statements$0
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
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Liabilities$35,296
Cash Card Liabilities$17,095
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
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

As per the bylaws of the corporation, all members are faculty, staff, or students at herkimer county community college. They are dropped if they leave employment or are no longer students at hccc.

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

Fsa voting board: 7 students and 6 faculty & staff members- total 13

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

Fsa non-voting members: hccc president, sga president. There are three perpetual voting directors who are also the two deans and vice president of herkimer county community college. There is 1 faculty- staff member elected by the faculty staff on a one per year election with a three year term. Seven students are nominated and elected by the current board in may to serve the following year.

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

A copy of the organization's 990 was provided to the board. The 990 was then reviewed and approved at a board meeting.

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

All board members and significant employees are given a conflict of interest policy to review. The policy is explained at a scheduled board meeting. After receipt of signed policies, they are reviewed for any disclosures and reported at the next meeting.

Form 990, Part VI, Section B, Line 15

All compensation is reviewed and approved by the board. Compensation arrangements are documented in the minutes and are determined using prior year's salary and factors such as comparability data.

Form 990, Part VI, Section C, Line 19

The 990 not for profit tax return and any other requested document can be seen by written request to the faculty student association office at the hccc campus. Freedom of information law will be followed.

Filing and Contact Details

Filer

Filer Name
Faculty Student Association of Herkimer
EIN
16-6093216
Phone
3158661550
Address
RESERVOIR ROAD, HERKIMER, NY 13350

Signing Officer

Name
Donald Dutcher
Title
Chairman
Phone
3158661550
Signed
2025-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Dutcher
Formed
1972
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
7
Employees
7
Volunteers
100

Preparer

Firm
D'ARCANGELO & CO LLP
Address
120 LOMOND COURT, UTICA, NY 13502
Preparer
Tricia L Lucas CPA
Phone
3157355216
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Uniforms and equipment: program service expenses 34,968. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,968. Training supplies and services: program service expenses 24,600. Management and general expenses 9,692. Fundraising expenses 0. Total expenses 34,292. Dues and entry fees: program service expenses 27,289. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,289. Commencement: program service expenses 23,834. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,834. Bad debts: program service expenses 0. Management and general expenses 19,585. Fundraising expenses 0. Total expenses 19,585. Banquets and ceramonies: program service expenses 17,080. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,080. Student activities: program service expenses 13,596. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,596. Miscellaneous: program service expenses 5,465. Management and general expenses 4,345. Fundraising expenses 0. Total expenses 9,810.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year

Raw XML AppendixShowing 400 of 584 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014900
IRS990/AccountsReceivableGrp/BOYAmt0186620
IRS990/AccountsReceivableGrp/EOYAmt0140463
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0FACULTY STUDENT ASSOCIATION, INC IS IN EXISTENCE TO SUPPPORT THE MISSION OF HERKIMER COUNTY COMMUNITY COLLEGE BY OPERATING THE ATM'S AND CONTRACTS THE CAMPUS BOOKSTORE AND FOOD SERVICE. FSA ALSO SUPPORTS THE ATHLETIC PROGRAMS, STUDENT ACTIVITIES, CASH CARD, CLUBS, ORGANIZATIONS, SHUTTLE BUS, AND STUDENT AND FACULTY PROGRAMS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt033622
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IRS990/AllOtherExpensesGrp/TotalAmt0180454
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/BooksInCareOfDetail/PhoneNum03158661550
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0RESERVOIR ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0HERKIMER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd013350
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IRS990/CYTotalProfFndrsngExpnsAmt00
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