Civic Intelligence

Uup Member Services Trust Fund

990 • Fiscal year 2018 • EIN 20-5565657

Apr 01, 2017 to Mar 31, 2018 • Filed on Sep 11, 2018

Organization ProfileWWW.UUPINFO.ORG
PO Box 15143Albany, NY 12212-5143

(518) 640-6600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.39x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • NTEE J • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.27x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • NTEE J • $1M-$5M nonprofits • Source year 2018

Net Margin

46th percentile

3.6%

Higher net margin than 46% of similar nonprofits.

2018 filings • NTEE J • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

75th percentile

$200,312

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2018 filings • NTEE J • $1M-$5M nonprofits • Source year 2018

Asset Growth

46th percentile

3.1%

Faster asset growth than 46% of similar nonprofits.

2018 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$1,935,445

Up $58,516 (+3.1%) from 2017

Net Assets

Up

$1,180,414

Up $100,860 (+9.3%) from 2017

Liabilities

Down

$755,031

Down $42,344 (-5.3%) from 2017

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin46th percentile

Revenue

Up

$2,772,231

Up $306,863 (+12%) from 2017

Expenses

Up

$2,671,371

Up $247,263 (+10%) from 2017

Net Income

Up

$100,860

Up $59,600 (+144%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $532,028Liabilities 2010: $390,939Net Assets 2010: $141,0892010Assets 2012: $816,662Liabilities 2012: $352,137Net Assets 2012: $464,5252012Assets 2013: $990,601Liabilities 2013: $384,057Net Assets 2013: $606,5442013Assets 2014: $1,258,458Liabilities 2014: $485,850Net Assets 2014: $772,6082014Assets 2015: $1,567,754Liabilities 2015: $610,709Net Assets 2015: $957,0452015Assets 2016: $1,739,189Liabilities 2016: $700,895Net Assets 2016: $1,038,2942016Assets 2017: $1,876,929Liabilities 2017: $797,375Net Assets 2017: $1,079,5542017Assets 2018: $1,935,445Liabilities 2018: $755,031Net Assets 2018: $1,180,4142018Assets 2019: $2,246,192Liabilities 2019: $882,772Net Assets 2019: $1,363,4202019Assets 2020: $2,557,387Liabilities 2020: $978,771Net Assets 2020: $1,578,6162020Assets 2021: $3,094,814Liabilities 2021: $1,109,038Net Assets 2021: $1,985,7762021Assets 2022: $3,659,069Liabilities 2022: $1,368,108Net Assets 2022: $2,290,9612022Assets 2023: $3,378,838Liabilities 2023: $948,127Net Assets 2023: $2,430,7112023Assets 2024: $4,871,205Liabilities 2024: $2,176,497Net Assets 2024: $2,694,7082024Assets 2025: $5,676,023Liabilities 2025: $2,128,851Net Assets 2025: $3,547,1722025

Highlighted filing

2018

Assets$1,935,445
Liabilities$755,031
Net Assets$1,180,414
Open 2018 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $923,8072010Expenses 2012: $1,354,8962012Expenses 2013: $1,437,5352013Revenue 2014: $1,753,898Expenses 2014: $1,587,834Net Income 2014: $166,0642014Revenue 2015: $2,011,708Expenses 2015: $1,827,271Net Income 2015: $184,4372015Revenue 2016: $2,187,064Expenses 2016: $2,105,815Net Income 2016: $81,2492016Revenue 2017: $2,465,368Expenses 2017: $2,424,108Net Income 2017: $41,2602017Revenue 2018: $2,772,231Expenses 2018: $2,671,371Net Income 2018: $100,8602018Revenue 2019: $3,082,087Expenses 2019: $2,899,081Net Income 2019: $183,0062019Revenue 2020: $3,334,697Expenses 2020: $3,119,501Net Income 2020: $215,1962020Revenue 2021: $3,716,852Expenses 2021: $3,309,692Net Income 2021: $407,1602021Revenue 2022: $4,153,714Expenses 2022: $3,787,466Net Income 2022: $366,2482022Revenue 2023: $4,456,965Expenses 2023: $4,255,086Net Income 2023: $201,8792023Revenue 2024: $4,760,704Expenses 2024: $4,633,131Net Income 2024: $127,5732024Revenue 2025: $5,805,229Expenses 2025: $4,977,110Net Income 2025: $828,1192025

Highlighted filing

2018

Revenue$2,772,231
Expenses$2,671,371
Net Income$100,860
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Sep 11, 2018
Return Version
2017v2.3
Gross Receipts
$2,772,231
Mission and Program Overview

Mission

The plan was established pursuant to the provisions of an agreement and declaration of trust between the united university professions and the board of trustees. The plan provides various welfare benefits including insurance programs for dental, vision and personal property coverage.

To provide various welfare benefits including insurance programs for dental, vision and personal property coverage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,874,909$1,933,580▲ $58,671
Rtn Earn Endowment Incm Other Fnds$1,079,554$1,180,414▲ $100,860
Accounts Receivable$2,020$1,865▼ $155
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,876,929$1,935,445▲ $58,516
Liabilities
Deferred Revenue$762,243$703,801▼ $58,442
Accounts Payable and Accrued Expenses$35,132$51,230▲ $16,098
Total Liabilities$797,375$755,031▼ $42,344
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,079,554$1,180,414▲ $100,860
Total Liabilities and Net Assets / Fund Balance$1,876,929$1,935,445▲ $58,516
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleOtherTotal
Eileen LandyTrustee 4/17-5/17$120,061$120,061
Thomas TuckerTrustee 6/17-present$101,759$101,759
JERILUANNE O'BRYAN-LOSEESec/treas 6/17-present$94,035$94,035
Thomas HoeyTrustee 4/17-present$71,245$71,245
J Philippe AbrahamTrustee 4/17-4/17$68,966$68,966
Rowena J Blackman-stroudTreasurer 4/17-5/17$42,575$42,575
Idalia TorresTrustee 4/17-5/17$2,476$2,476

Board Members and Trustees

NameTitle
Frederick E KowalPresident 4/17-present
Tina GeorgeDirector of Finance 4/17-present
Jamie DanglerTrustee 4/17-present
Elizabeth S HoughCounsel to the Pres 4/17-present
Doreen BangoFund Administrator 4/17-present
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,762,263
Investment Income
$9,968
Other Revenue
$0
Change in Net Assets
$100,860

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,772,231
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,772,231
Total Revenue per Form 990
$2,772,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,671,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$140,472
Office Expenses---$13,089
Fees for Services Accounting---$10,500
Fees for Services Legal---$7,289
Occupancy---$891
Insurance---$175
Total Functional Expenses$0$0$0$2,671,371

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,671,371
Total Expenses per Audited Statements$2,671,371
Total Expenses per Form 990$2,671,371
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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 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
No
Management duties delegated
No

Governance Explanations

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

“The director of finance received the draft 990 from the auditor and reviewed the form. The auditors presented the draft 990 to the trustees. The trustees reviewed the 990 prior to filing. The 990 was filed once all questions were addressed and all signatures obtained.”

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

“The trustees review and sign the conflict of interest policy annually. If potential conflicts are reported, specific guidelines are implemented for each individual case.”

Form 990, Part VI, Section B, Line 15

“The membership services trust fund (mstf) has entered into an expense allocation agreement with united university professions (uup), a related party. The mstf pays uup for shared administrative expenses, including salaries and benefits. Uup has a process for reviewing the officers' salaries which is further described on schedule j and uup's form 990. The compensation structure of uup is as follows: uup pays several officers & trustees a stipend, and some also receive a living allowance and a pension payment. All of these items are reported on uup's form w-2. The officers & trustees 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 these individuals' 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 & trustees 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 for the officers & trustees.”

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
Uup Member Services Trust Fund
EIN
20-5565657
Phone
5186406600
Address
PO BOX 15143, ALBANY, NY 12212-5143

Signing Officer

Name
Frederick E Kowal
Title
President
Phone
5186406600
Signed
2018-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frederick E Kowal
Formed
2006
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has not changed its oversight process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The plan 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 plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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IRS990/MissionDesc0THE PLAN WAS ESTABLISHED PURSUANT TO THE PROVISIONS OF AN AGREEMENT AND DECLARATION OF TRUST BETWEEN THE UNITED UNIVERSITY PROFESSIONS AND THE BOARD OF TRUSTEES. THE PLAN PROVIDES VARIOUS WELFARE BENEFITS INCLUDING INSURANCE PROGRAMS FOR DENTAL, VISION AND PERSONAL PROPERTY COVERAGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt01180414
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0891
IRS990/OfficeExpensesGrp/TotalAmt013089
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BENEFITS PAID TO MEMBER
IRS990/OtherExpensesGrp/Desc1EMPLOYMENT REIMBURSEMEN
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IRS990/OtherExpensesGrp/TotalAmt1140472
IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/Desc1LIBERTY MUTUAL CONTRIB
IRS990/ProgramServiceRevenueGrp/Desc2HYATT LEGAL CONTRIBUTI
IRS990/ProgramServiceRevenueGrp/Desc3AFLAC CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc4METLIFE CONTRIBUTION
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41008
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IRS990/PYContributionsGrantsAmt00
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IRS990/PYOtherRevenueAmt00
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IRS990/PYTotalExpensesAmt02424108
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02465368
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN 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 PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1130992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2132753
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3127604
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4148345
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt213239
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt311594
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt416638
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt047280
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt145595
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt219058
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt319107
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt435329
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt07953
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt15135
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FREDERICK E KOWAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JAMIE DANGLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DOREEN BANGO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3TINA GEORGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4ELIZABETH S HOUGH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT 4/17-PRESENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE 4/17-PRESENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2FUND ADMINISTRATOR 4/17-PRESENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DIRECTOR OF FINANCE 4/17-PRESENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4COUNSEL TO THE PRES 4/17-PRESENT
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2165050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3158305
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt4200312
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0FREDERICK E. KOWAL AND JAMIE DANGLER RECEIVED MONETARY SALARY AND BENEFITS PAID DIRECTLY BY NY STATE. UNITED UNIVERSITY PROFESSIONS (UUP), A RELATED PARTY OF THE MEMBER SERVICES TRUST FUND, REIMBURSED NY STATE THE ENTIRE STATE UNIVERSITY OF NEW YORK (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 REIMBURSED NY STATE FOR THE ENTIRE SUNY SALARY, THE SUNY SALARY IS TREATED AS HAVING BEEN PAID BY UUP FOR 990 PURPOSES. WAGES AND BENEFITS FROM NY STATE FOR THE YEAR ENDED DECEMBER 31, 2017 WERE $606,890.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, COMPENSATION FROM UNRELATED ORGANIZATION:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DIRECTOR OF FINANCE RECEIVED THE DRAFT 990 FROM THE AUDITOR AND REVIEWED THE FORM. THE AUDITORS PRESENTED THE DRAFT 990 TO THE TRUSTEES. THE TRUSTEES REVIEWED THE 990 PRIOR TO FILING. THE 990 WAS FILED ONCE ALL QUESTIONS WERE ADDRESSED AND ALL SIGNATURES OBTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. IF POTENTIAL CONFLICTS ARE REPORTED, SPECIFIC GUIDELINES ARE IMPLEMENTED FOR EACH INDIVIDUAL CASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP SERVICES TRUST FUND (MSTF) HAS ENTERED INTO AN EXPENSE ALLOCATION AGREEMENT WITH UNITED UNIVERSITY PROFESSIONS (UUP), A RELATED PARTY. THE MSTF PAYS UUP FOR SHARED ADMINISTRATIVE EXPENSES, INCLUDING SALARIES AND BENEFITS. UUP HAS A PROCESS FOR REVIEWING THE OFFICERS' SALARIES WHICH IS FURTHER DESCRIBED ON SCHEDULE J AND UUP'S FORM 990. THE COMPENSATION STRUCTURE OF UUP IS AS FOLLOWS: UUP PAYS SEVERAL OFFICERS & TRUSTEES A STIPEND, AND SOME ALSO RECEIVE A LIVING ALLOWANCE AND A PENSION PAYMENT. ALL OF THESE ITEMS ARE REPORTED ON UUP'S FORM W-2. THE OFFICERS & TRUSTEES 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 THESE INDIVIDUALS' 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 & TRUSTEES 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 FOR THE OFFICERS & TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE MAINTAINED IN THE OFFICE FOR INSPECTION AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNITED UNIVERSITY PROFESSIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1UNITED UNIVERSITY PROFESSIONS BENEFIT TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0141537599
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1141742655

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,935,445
Liabilities
$755,031
Net assets
$1,180,414
Revenue
$2,772,231
Expenses
$2,671,371
Net income
$100,860
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.68$2.13$3.55$5.81$4.98$0.83
2024Summary only. Only limited summary data is available for this year.$4.87$2.18$2.69$4.76$4.63$0.13
2023Summary only. Only limited summary data is available for this year.$3.38$0.95$2.43$4.46$4.26$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$1.37$2.29$4.15$3.79$0.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$1.11$1.99$3.72$3.31$0.41
2020Summary only. Only limited summary data is available for this year.$2.56$0.98$1.58$3.33$3.12$0.22
2019Summary only. Only limited summary data is available for this year.$2.25$0.88$1.36$3.08$2.90$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.94$0.76$1.18$2.77$2.67$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.80$1.08$2.47$2.42$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.70$1.04$2.19$2.11$0.08
2015Summary only. Only limited summary data is available for this year.$1.57$0.61$0.96$2.01$1.83$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.26$0.49$0.77$1.75$1.59$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.38$0.61$1.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.35$0.46$1.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.39$0.14$0.92
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