Civic Intelligence

Bowling Green State University

EIN 34-1728361 • 501(c)5 • Bowling Green, OH

Profile

The organization is a labor union associated with the aaup to provide representation to faculty members of bowling green state university

PO Box 425Bowling Green, OH 43402

www.bgsu-fa.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

28%

Higher net margin than 85% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

26th percentile

$4,350

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

51st percentile

5.5%

Faster asset growth than 51% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

3.5%

Faster revenue growth than 41% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,166,952

Up $60,879 (+5.5%) from 2024

Liabilities

Down

$695

Down $46,818 (-99%) from 2024

Net Assets

Up

$1,166,257

Up $107,697 (+10%) from 2024

Revenue

Up

$381,789

Up $12,976 (+3.5%) from 2024

Expenses

Down

$274,092

Down $27,990 (-9.3%) from 2024

Net Income

Up

$107,697

Up $40,966 (+61%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $99,604Liabilities 2015: $0Net Assets 2015: $99,6042015Assets 2016: $204,889Liabilities 2016: $0Net Assets 2016: $204,8892016Assets 2017: $369,115Liabilities 2017: $0Net Assets 2017: $369,1152017Assets 2018: $495,210Liabilities 2018: $0Net Assets 2018: $495,2102018Assets 2019: $502,290Liabilities 2019: $0Net Assets 2019: $502,2902019Assets 2020: $608,438Liabilities 2020: $0Net Assets 2020: $608,4382020Assets 2021: $790,298Liabilities 2021: $0Net Assets 2021: $790,2982021Assets 2022: $866,344Liabilities 2022: $0Net Assets 2022: $866,3442022Assets 2023: $1,012,877Liabilities 2023: $21,048Net Assets 2023: $991,8292023Assets 2024: $1,106,073Liabilities 2024: $47,513Net Assets 2024: $1,058,5602024Assets 2025: $1,166,952Liabilities 2025: $695Net Assets 2025: $1,166,2572025

Highlighted filing

2025

Assets$1,166,952
Liabilities$695
Net Assets$1,166,257

Operations Trend

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

$600K$400K$200K$0Revenue 2015: $383,707Expenses 2015: $307,876Net Income 2015: $75,8312015Revenue 2016: $389,471Expenses 2016: $284,186Net Income 2016: $105,2852016Revenue 2017: $400,839Expenses 2017: $236,613Net Income 2017: $164,2262017Revenue 2018: $425,115Expenses 2018: $299,020Net Income 2018: $126,0952018Revenue 2019: $321,700Expenses 2019: $314,620Net Income 2019: $7,0802019Revenue 2020: $342,733Expenses 2020: $236,585Net Income 2020: $106,1482020Revenue 2021: $339,956Expenses 2021: $158,096Net Income 2021: $181,8602021Revenue 2022: $342,754Expenses 2022: $266,708Net Income 2022: $76,0462022Revenue 2023: $367,156Expenses 2023: $230,797Net Income 2023: $136,3592023Revenue 2024: $368,813Expenses 2024: $302,082Net Income 2024: $66,7312024Revenue 2025: $381,789Expenses 2025: $274,092Net Income 2025: $107,6972025

Highlighted filing

2025

Revenue$381,789
Expenses$274,092
Net Income$107,697

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 3, 2026
Return Version
2024v5.5
Gross Receipts
$381,789
Mission and Program Overview

Mission

The organization is a labor union associated with the aaup to provide representation to faculty members of bowling green state university

The organization is a labor union associated with the aaup

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,096,670$1,166,952▲ $70,282
Rtn Earn Endowment Incm Other Fnds$1,058,560$1,166,257▲ $107,697
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,106,073$1,166,952▲ $60,879
Other Assets Total$9,403$0▼ $9,403
Liabilities
Other Liabilities$9,403$0▼ $9,403
Accounts Payable and Accrued Expenses$38,110$695▼ $37,415
Total Liabilities$47,513$695▼ $46,818
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,058,560$1,166,257▲ $107,697
Total Liabilities and Net Assets / Fund Balance$1,106,073$1,166,952▲ $60,879
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David JacksonPresidentPT$4,350$4,350
Phil StinsonContract Admin & GrievancePT$4,350$4,350
Dominic WellsTreasurerPT$2,250$2,250

Board Members and Trustees

NameTitle
Amy RybakVice President
Edith ScarlettoChief Departmental Repres
Scott PirothCommunications Officer
Bill AlbertiniFaculty Senate Rep
Andy ShocketLead Negotiator
Lauren MaziarzMembership Officer
Luis MorenoQrf Representative
Thomas Javier CastilloSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$372,341
Program Service Revenue
$0
Investment Income
$7,454
Other Revenue
$1,994
Change in Net Assets
$107,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,217
Salaries, Compensation, and Employee Benefits$22,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$27,832
Current Officers, Directors, Trustees, and Key Employees---$22,875
Fees for Services Accounting---$15,525
Insurance---$7,724
All Other Expenses---$7,712
Other Expenses---$2,750
Conferences and Meetings---$2,554
Travel---$1,371
Occupancy---$1,246
Advertising---$527
Total Functional Expenses$0$0$0$274,092
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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 A, Line 6

1. Full member: any full-time faculty member at bowling green state university in an academic unit or in the library who does not currently supervise statutory employees may become a full member of the bgsu-fa. That is, any individual who is determined by serb (state employment relations board) to be part of the bargaining unit may become a full member of bgsu-fa. 2. Associate member: anyone in one of the following categories may become an associate member of the bgsu-fa: a. Part-time: any part-time faculty member at bgsu b. Graduate instructor: any graduate instructor at bgsu c. Emeritus: any former full-time faculty member who has retired because of age or disability from a position in teaching or research at bgsu d. Administrative: any administrative faculty at bgsu who supervises other full-time faculty members and is not a member of the collective bargaining unit

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

Membership elects the president, vice president, secretary, treasurer, and qualified-rank faculty representative. The director of communications, faculty senate liaison, grievance officer and chief negotiator are appointed by the elected members of the executive committee, as are the membership coordinator, and bargaining council chair. The chief representative is elected by the unit representatives from among their ranks.

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

The organization reviews a draft of the return and circulates to members of the governing body prior to filing.

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

The organization annually requires board members to review the conflict of interest policy and confirm independence.

Form 990, Part VI, Section C, Line 19

The organization will make available its current governing documents and financial statements to individuals who request the information. The individuals are asked to visit the organization's office to review the requested information or visit the organization's website at www.bgsu-fa.org

Form 990, Part VII, List of Officers

Lori ligget was replaced by luis moreno as acting qrf representative subsequent to fiscal year ended june 30, 2025.

Filing and Contact Details

Filer

Filer Name
Bowling Green State University
EIN
34-1728361
Phone
5673773191
Address
PO BOX 425, BOWLING GREEN, OH 43402

Signing Officer

Name
Tracy Mcginley or David Jackson
Title
President
Phone
5673773191
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Jackson
Formed
2009
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
25

Preparer

Firm
Meaden & Moore Ltd
Address
1375 EAST NINTH STREET SUITE 1800, CLEVELAND, OH 44114-1790
Preparer
Karen B Cooney
Phone
2162413272
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting for uncertainty in income taxes: the provisions of "accounting for uncertainty in income taxes" prescribe a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The association recognizes interest and penalties accrued related to unrecognized tax uncertainties in income tax expense, if any. The association etermined that there are no material uncertain tax positions.

Raw XML Appendix339 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01. FULL MEMBER: ANY FULL-TIME FACULTY MEMBER AT BOWLING GREEN STATE UNIVERSITY IN AN ACADEMIC UNIT OR IN THE LIBRARY WHO DOES NOT CURRENTLY SUPERVISE STATUTORY EMPLOYEES MAY BECOME A FULL MEMBER OF THE BGSU-FA. THAT IS, ANY INDIVIDUAL WHO IS DETERMINED BY SERB (STATE EMPLOYMENT RELATIONS BOARD) TO BE PART OF THE BARGAINING UNIT MAY BECOME A FULL MEMBER OF BGSU-FA. 2. ASSOCIATE MEMBER: ANYONE IN ONE OF THE FOLLOWING CATEGORIES MAY BECOME AN ASSOCIATE MEMBER OF THE BGSU-FA: A. PART-TIME: ANY PART-TIME FACULTY MEMBER AT BGSU B. GRADUATE INSTRUCTOR: ANY GRADUATE INSTRUCTOR AT BGSU C. EMERITUS: ANY FORMER FULL-TIME FACULTY MEMBER WHO HAS RETIRED BECAUSE OF AGE OR DISABILITY FROM A POSITION IN TEACHING OR RESEARCH AT BGSU D. ADMINISTRATIVE: ANY ADMINISTRATIVE FACULTY AT BGSU WHO SUPERVISES OTHER FULL-TIME FACULTY MEMBERS AND IS NOT A MEMBER OF THE COLLECTIVE BARGAINING UNIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP ELECTS THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND QUALIFIED-RANK FACULTY REPRESENTATIVE. THE DIRECTOR OF COMMUNICATIONS, FACULTY SENATE LIAISON, GRIEVANCE OFFICER AND CHIEF NEGOTIATOR ARE APPOINTED BY THE ELECTED MEMBERS OF THE EXECUTIVE COMMITTEE, AS ARE THE MEMBERSHIP COORDINATOR, AND BARGAINING COUNCIL CHAIR. THE CHIEF REPRESENTATIVE IS ELECTED BY THE UNIT REPRESENTATIVES FROM AMONG THEIR RANKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REVIEWS A DRAFT OF THE RETURN AND CIRCULATES TO MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION ANNUALLY REQUIRES BOARD MEMBERS TO REVIEW THE CONFLICT OF INTEREST POLICY AND CONFIRM INDEPENDENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL MAKE AVAILABLE ITS CURRENT GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO INDIVIDUALS WHO REQUEST THE INFORMATION. THE INDIVIDUALS ARE ASKED TO VISIT THE ORGANIZATION'S OFFICE TO REVIEW THE REQUESTED INFORMATION OR VISIT THE ORGANIZATION'S WEBSITE AT WWW.BGSU-FA.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LORI LIGGET WAS REPLACED BY LUIS MORENO AS ACTING QRF REPRESENTATIVE SUBSEQUENT TO FISCAL YEAR ENDED JUNE 30, 2025.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII, LIST OF OFFICERS
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01106073
IRS990/TotalAssetsEOYAmt01166952
IRS990/TotalAssetsGrp/BOYAmt01106073
IRS990/TotalAssetsGrp/EOYAmt01166952
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0372341
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274092
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047513
IRS990/TotalLiabilitiesEOYAmt0695
IRS990/TotalLiabilitiesGrp/BOYAmt047513
IRS990/TotalLiabilitiesGrp/EOYAmt0695
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01058560
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01166257
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt010950
IRS990/TotalRevenueGrp/ExclusionAmt09448
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0381789
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01106073
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01166952
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01371
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 425
IRS990/USAddress/CityNm0BOWLING GREEN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043402
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.BGSU-FA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY MCGINLEY OR DAVID JACKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05673773191
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOWLING GREEN STATE UNIVERSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FACULTY ASSOCIATION - AAUP
ReturnHeader/Filer/BusinessNameControlTxt0BOWL
ReturnHeader/Filer/EIN0341728361
ReturnHeader/Filer/PhoneNum05673773191
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 425
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043402
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341818258
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MEADEN & MOORE LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01375 EAST NINTH STREET SUITE 1800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441141790
ReturnHeader/PreparerPersonGrp/PhoneNum02162413272
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN B COONEY
ReturnHeader/ReturnTs02026-03-04T12:58:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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