Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
990 • Fiscal year 2024 • EIN 34-1728361
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
28th percentile
Higher top officer pay than 28% of similar nonprofits.
Top officer pay equals 2.3% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$1,106,073
Up $93,196 (+9.2%) from 2023
Net Assets
Up$1,058,560
Up $66,731 (+6.7%) from 2023
Liabilities
Up$47,513
Up $26,465 (+126%) from 2023
Revenue
Up$368,813
Up $1,657 (+0.5%) from 2023
Expenses
Up$302,082
Up $71,285 (+31%) from 2023
Net Income
Down$66,731
Down $69,628 (-51%) from 2023
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $998,912 | $1,096,670 | ▲ $97,758 |
| Rtn Earn Endowment Incm Other Fnds | $991,829 | $1,058,560 | ▲ $66,731 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,012,877 | $1,106,073 | ▲ $93,196 |
| Other Assets Total | $13,965 | $9,403 | ▼ $4,562 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,083 | $38,110 | ▲ $31,027 |
| Other Liabilities | $13,965 | $9,403 | ▼ $4,562 |
| Total Liabilities | $21,048 | $47,513 | ▲ $26,465 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $991,829 | $1,058,560 | ▲ $66,731 |
| Total Liabilities and Net Assets / Fund Balance | $1,012,877 | $1,106,073 | ▲ $93,196 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Jackson | President | PT | $4,200 | $4,200 | $8,400 |
| Phil Stinson | Contract Admin & Grievance | PT | $4,200 | $4,200 | $8,400 |
| Lori Liggett | Qrf Representative | PT | $4,200 | $4,200 | $8,400 |
| Thomas Javier Castillo | Secretary | PT | $4,200 | $4,200 | $8,400 |
| Tracy Mcginley | Treasurer | PT | $4,200 | $4,200 | $8,400 |
| Vera Lux | Membership Officer | PT | $4,200 | $4,200 | $8,400 |
| Andy Schocket | Vice President | PT | $1,618 | $1,618 | $3,236 |
| Name | Title |
|---|---|
| Sara Chambers | Chief Departmental Repres |
| Scott Piroth | Communications Officer |
| Bill Albertini | Faculty Senate Rep |
| Line Item | Amount |
|---|---|
| Other Expenses | $271,064 |
| Salaries, Compensation, and Employee Benefits | $31,018 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | - | - | - | $30,600 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $26,818 |
| Fees for Services Legal | - | - | - | $21,343 |
| Fees for Services Accounting | - | - | - | $14,700 |
| Conferences and Meetings | - | - | - | $11,155 |
| Insurance | - | - | - | $6,723 |
| Travel | - | - | - | $5,507 |
| Occupancy | - | - | - | $4,800 |
| All Other Expenses | - | - | - | $4,662 |
| Comp Disqual Persons | - | - | - | $4,200 |
| Other Expenses | - | - | - | $2,078 |
| Advertising | - | - | - | $285 |
| Total Functional Expenses | $0 | $0 | $0 | $302,082 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Obligation | $9,403 |
“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”
“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.”
“The organization reviews a draft of the return and circulates to members of the governing body prior to filing.”
“The organization annually requires board members to review the conflict of interest policy and confirm independence.”
“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”
“Tracey mcginley was replaced by dominic wells as acting treasurer subsequent to fiscl year end june 30, 2024”
“COURSE RELEASE 30,600.”
“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.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7083 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 38110 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION IS A LABOR UNION ASSOCIATED WITH THE AAUP |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 285 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4662 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DOMINIC WELLS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4193722690 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 425 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOWLING GREEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43402 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 26818 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 4200 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 11155 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 368364 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 384 |
| IRS990/CYOtherExpensesAmt | 0 | 271064 |
| IRS990/CYOtherRevenueAmt | 0 | 65 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 66731 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 31018 |
| IRS990/CYTotalExpensesAmt | 0 | 302082 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 368813 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROVIDED REPRESENTATION TO FACULTY MEMBERS OF BOWLING GREEN STATE UNIVERSITY |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14700 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 21343 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 30600 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 4200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 4200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 4200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 1618 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 4200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 4200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 4200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PHIL STINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | VERA LUX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDY SCHOCKET |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TRACY MCGINLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LORI LIGGETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | THOMAS JAVIER CASTILLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SCOTT PIROTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SARA CHAMBERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BILL ALBERTINI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 4200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 4200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 4200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1618 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 4200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 4200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 4200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CONTRACT ADMIN & GRIEVANCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBERSHIP OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | QRF REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | COMMUNICATIONS OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CHIEF DEPARTMENTAL REPRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | FACULTY SENATE REP |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 368813 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6723 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 384 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 384 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 368364 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION IS A LABOR UNION ASSOCIATED WITH THE AAUP TO PROVIDE REPRESENTATION TO FACULTY MEMBERS OF BOWLING GREEN STATE UNIVERSITY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 991829 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1058560 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4800 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 13965 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9403 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | AAUP NATIONAL DUES |
| IRS990/OtherExpensesGrp/Desc | 1 | AAUP OHIO DUES |
| IRS990/OtherExpensesGrp/Desc | 2 | CHARITABLE CONTRIBUTION |
| IRS990/OtherExpensesGrp/Desc | 3 | PHONE, EMAIL, AND WEBSI |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 142166 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24795 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2250 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2078 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13965 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9403 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611310 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 65 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 65 |
| IRS990/OtherRevenueTotalAmt | 0 | 65 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DAVID JACKSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 366705 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 264 |
| IRS990/PYOtherExpensesAmt | 0 | 202447 |
| IRS990/PYOtherRevenueAmt | 0 | 187 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 136359 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 28350 |
| IRS990/PYTotalExpensesAmt | 0 | 230797 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 367156 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 66731 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 991829 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1058560 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 998912 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1096670 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 9403 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE OBLIGATION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9403 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION REVIEWS A DRAFT OF THE RETURN AND CIRCULATES TO MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION ANNUALLY REQUIRES BOARD MEMBERS TO REVIEW THE CONFLICT OF INTEREST POLICY AND CONFIRM INDEPENDENCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TRACEY MCGINLEY WAS REPLACED BY DOMINIC WELLS AS ACTING TREASURER SUBSEQUENT TO FISCL YEAR END JUNE 30, 2024 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COURSE RELEASE 30,600. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VII, LIST OF OFFICERS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1012877 |
| IRS990/TotalAssetsEOYAmt | 0 | 1106073 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1012877 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1106073 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 368364 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 302082 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 21048 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 47513 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 21048 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 47513 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 991829 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1058560 |
| IRS990/TotalOtherCompensationAmt | 0 | 26818 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 26818 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 449 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 368813 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 25 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1012877 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1106073 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 5507 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 425 |
| IRS990/USAddress/CityNm | 0 | BOWLING GREEN |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43402 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BGSU-FA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TRACY MCGINLEY OR DAVID JACKSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5673773191 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOWLING GREEN STATE UNIVERSITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FACULTY ASSOCIATION - AAUP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOWL |
| ReturnHeader/Filer/EIN | 0 | 341728361 |
| ReturnHeader/Filer/PhoneNum | 0 | 5673773191 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 425 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOWLING GREEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43402 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341818258 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MEADEN & MOORE LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1375 EAST NINTH STREET SUITE 1800 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CLEVELAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 441141790 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2162413272 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KAREN B COONEY |
| ReturnHeader/ReturnTs | 0 | 2025-04-25T06:14:15-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.