Civic Intelligence

Bowling Green State Univeristy - Faculty Association - Aaup

990 • Fiscal year 2017 • EIN 34-1728361

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 06, 2017

PO Box 425Bowling Green, OH 43402

(419) 353-2940

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

95th percentile

41%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

63rd percentile

$4,200

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

96th percentile

80%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

2.9%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$369,115

Up $164,226 (+80%) from 2016

Net Assets

Up

$369,115

Up $164,226 (+80%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$400,839

Up $11,368 (+2.9%) from 2016

Expenses

Down

$236,613

Down $47,573 (-17%) from 2016

Net Income

Up

$164,226

Up $58,941 (+56%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$369,115
Liabilities$0
Net Assets$369,115

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$400,839
Expenses$236,613
Net Income$164,226
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 6, 2017
Return Version
2016v3.0
Gross Receipts
$400,839
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
Cash and Non-Interest-Bearing Accounts$204,889$369,115▲ $164,226
Rtn Earn Endowment Incm Other Fnds$204,889$369,115▲ $164,226
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$204,889$369,115▲ $164,226
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$204,889$369,115▲ $164,226
Total Liabilities and Net Assets / Fund Balance$204,889$369,115▲ $164,226
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy FryTreasurerPT$4,200$4,200
Vera Luxmembership officerPT$4,200$4,200

Board Members and Trustees

NameTitle
David JacksonPresident
Megan RancierCommunications Officer
Phil StinsonContract Admin. and grievance officer
Christina GuentherFaculty Senate Reprentative
Joel O'DorisioNTTF Representative
Andy SchocketSecretary
Stephen DemuthVP and CHIEF Negotiator
Revenue and Support

Revenue Composition

Contributions and Grants
$400,839
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$164,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$228,213
Salaries, Compensation, and Employee Benefits$8,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$53,810
Fees for Services Accounting---$8,450
Current Officers, Directors, Trustees, and Key Employees---$8,400
Travel---$6,442
Occupancy---$4,938
Insurance---$3,136
Other Expenses---$2,935
All Other Expenses---$2,293
Conferences and Meetings---$464
Office Expenses---$370
Total Functional Expenses$0$0$0$236,613
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
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
No
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 holding the rank of professor, associate professor, assistant professor, instructor, lecturer or senior lecturer in academic units or in the library who does not currently supervise statutory employees may become a full member of the bgsu-fa. 2. Emeritus Member: Any former full-time faculty member who has retired because of age or disability from a position in teaching or research at bgsu may become an emeritus member of the bgsu-fa. 3. Associate member: any part-time faculty member at bgsu may become an associate member of the bgsu-fa. 4. administrative member: any administrative faculty at bgsu who supervises statutory employees (e.g., department chairs) may become an administrative member of the bgsu-fa.

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

1. The director of communications is responsible for managing the external communications of the association and may, in consultation with members of the executive committee, serve as a spokesperson for bgsu-fa. the director of communications serves as chair of the communications committee. 2. the faculty senate liaison serves as liaison to the faculty senate, subject to faculty senate policy, and is responsible for facilitating communications between the faculty senate and the bgsu-fa. 3. the grievance officer shall be acquainted with current grievance procedures. the grievance officer shall assist and advise any and all persons in the bargaining unit from the initiation of a grievance to its eventual resolution. to avoid the possibility of a tie vote on the executive committee, the grievance officer does not vote on issues before the executive committee during meetings when there is an even number of participants. 4. the chief negotiator is appointed by the voting members of the executive committee and consults with the executive committee regarding the members of the negotiating team, serves as the primary spokesperson for the negotiating team, and presents all the tentatively agreed upon contract proposals to representatives of the executive committee. the chief negotiator is not a voting member of the board.

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 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 VI, line 12

Although the organization does not have a written conflict of interest policy, there are conflict of interest provisions within the entity's constitution with which all officers and agents of the organization must comply.

Filing and Contact Details

Filer

Filer Name
Bowling Green State Univeristy
EIN
34-1728361
Phone
4193532940
Address
PO Box 425, Bowling Green, OH 43402

Signing Officer

Name
amy fry treasurer or david jackson
Title
President
Phone
4193532940
Signed
2017-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Jackson
Formed
2009
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Meaden & Moore Ltd
Address
1375 East Ninth Street Suite 1800, Cleveland, OH 44114-1790
Preparer
Karen B Cooney
Phone
2162413272
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01. Full Member: Any full-time faculty member at bowling green state university holding the rank of professor, associate professor, assistant professor, instructor, lecturer or senior lecturer in academic units or in the library who does not currently supervise statutory employees may become a full member of the bgsu-fa. 2. Emeritus Member: Any former full-time faculty member who has retired because of age or disability from a position in teaching or research at bgsu may become an emeritus member of the bgsu-fa. 3. Associate member: any part-time faculty member at bgsu may become an associate member of the bgsu-fa. 4. administrative member: any administrative faculty at bgsu who supervises statutory employees (e.g., department chairs) may become an administrative member of the bgsu-fa.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11. The director of communications is responsible for managing the external communications of the association and may, in consultation with members of the executive committee, serve as a spokesperson for bgsu-fa. the director of communications serves as chair of the communications committee. 2. the faculty senate liaison serves as liaison to the faculty senate, subject to faculty senate policy, and is responsible for facilitating communications between the faculty senate and the bgsu-fa. 3. the grievance officer shall be acquainted with current grievance procedures. the grievance officer shall assist and advise any and all persons in the bargaining unit from the initiation of a grievance to its eventual resolution. to avoid the possibility of a tie vote on the executive committee, the grievance officer does not vote on issues before the executive committee during meetings when there is an even number of participants. 4. the chief negotiator is appointed by the voting members of the executive committee and consults with the executive committee regarding the members of the negotiating team, serves as the primary spokesperson for the negotiating team, and presents all the tentatively agreed upon contract proposals to representatives of the executive committee. the chief negotiator is not a voting member of the board.
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 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/ExplanationTxt4Although the organization does not have a written conflict of interest policy, there are conflict of interest provisions within the entity's constitution with which all officers and agents of the organization must comply.
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 C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4form 990, part VI, line 12
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IRS990/USAddress/AddressLine1Txt0PO Box 425
IRS990/USAddress/CityNm0Bowling green
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043402
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.BGSU-FA.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0amy fry treasurer or david jackson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04193532940
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Bowling Green State Univeristy
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Faculty Association - AAUP
ReturnHeader/Filer/BusinessNameControlTxt0BOWL
ReturnHeader/Filer/EIN0341728361
ReturnHeader/Filer/PhoneNum04193532940
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 425
ReturnHeader/Filer/USAddress/CityNm0Bowling Green
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043402
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04A05E8C1C1DD8FA8860DC8EBCA870E64EC8553FA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt040.128.80.240
ReturnHeader/FilingSecurityInformation/IPDt02017-11-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm014:01:56
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/ReturnTs02017-11-13T08:39:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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