2024-02-21T07:34:12-06:00 2023-08-31 010723685 DERMODY BURKE & BROWN CPAS LLC 443 N FRANKLIN ST STE 100 SYRACUSE NY 132041441 990 2022-09-01 222644220 UNITED UNIVERSITY PROFESSIONS COLLEGE SCHOLARSHIP FUND UNIT 5186406600 PO BOX 15143 ALBANY NY 122125143 FREDERICK KOWAL CHAIRMAN 5186406600 2024-02-15 1 FREDERICK KOWAL 999009999 0 DONALD E ALBRIGHT CPA P01533708 3154719171 2024-02-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FREDERICK KOWAL PO BOX 15143 ALBANY NY 122125143 14513 0 X WWW.UUPINFO.ORG X 1986 NY PROVIDE FINANCIAL ASSISTANCE TO STUDENTS FOR EDUCATIONAL STUDIES AT STATE OPERATED CAMPUSES OF THE STATE UNIVERSITY OF NEW YORK. 5 0 0 0 0 0 1921 8845 0 0 5334 5668 0 0 7255 14513 15000 13000 0 0 0 0 0 0 0 0 0 15000 13000 -7745 1513 588803 596101 0 0 588803 596101 X UNITED UNIVERSITY PROFESSIONS WAS ORGANIZED TO IMPROVE THE TERMS AND CONDITIONS OF EMPLOYMENT OF THOSE IT REPRESENTS; TO PROMOTE MUTUAL ASSISTANCE AND COOPERATION AMONG THE MEMBERS OF THIS ORGANIZATION; TO ADVANCE EDUCATION IN A DEMOCRACY AND DEMOCRACY IN EDUCATION; TO PROMOTE THE PRINCIPLE OF UNITY AND COLLECTIVE BARGAINING IN HIGHER EDUCATION; AND TO DEFEND THE CIVIL, PROFESSIONAL, AND HUMAN RIGHTS OF THOSE IT REPRESENTS. 0 0 13000 13000 5668 UNITED UNIVERSITY PROFESSIONS CONTINUED TO IMPROVE THE CONDITIONS OF EMPLOYMENT FOR THE STAFF OF THE STATE UNIVERSITY OF NEW YORK. AWARDS OF UP TO $3,000 PER YEAR TO SUNY STUDENTS SELECTED BY THE TRUSTEES IN ACCORDANCE WITH THE ACADEMIC GUIDELINES OF THE SCHOLARSHIP PLAN. 13000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X JERILUANNE O'BRYAN LOSEE TREASURERSECRETARY 5186406600 PO BOX 15143 ALBANY NY 122125143 FREDERICK E KOWAL PRESIDENT 1.00 44.00 X X 0 161546 61801 JERILUANNE O'BRYAN-LOSEE TREASURER/SECRETARY 1.00 44.00 X X 0 175662 49747 ALISSA KARL VICE PRESIDENT 1.00 44.00 X X 0 154424 60982 THOMAS HOEY TRUSTEE 1.00 22.00 X 0 55541 26940 CAROLYN KUBE VICE PRESIDENT 1.00 44.00 X X 0 164742 41358 0 711915 240828 0 0 1 0 0 8845 8845 5668 5668 14513 5668 0 0 13000 13000 13000 13000 0 0 446351 443462 142452 152639 588803 596101 0 0 X 588803 596101 588803 596101 588803 596101 1513 5785 0 X X 1 X 0 1 0 X 6279 2293 22848 1921 8845 42186 6279 2293 22848 1921 8845 42186 42186 1188 8431 21377 5334 5668 41998 84184 0.50110 0.51390 X 0 X PART X, LINE 2: THE FUND HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). AS SUCH, NO PROVISION FOR INCOME TAX IS REFLECTED IN THE FINANCIAL STATEMENTS. MANAGEMENT IS UNAWARE OF ANY UNRELATED BUSINESS ACTIVITIES THAT MAY BE SUBJECT TO UNRELATED BUSINESS INCOME TAX OR ANY ACTIVITIES THAT WOULD JEOPARDIZE THE FUNDS EXEMPT STATUS. 1 COLLEGE SCHOLARSHIPS X X X 0 0 0 0 0 0 0 0 0 JERILUANNE O'BRYAN-LOSEE TREASURER/SECRETARY 0 167411 0 0 0 8251 0 0 0 49747 0 225409 0 0 FREDERICK E KOWAL PRESIDENT 0 152590 0 0 0 8956 0 0 0 61801 0 223347 0 0 ALISSA KARL VICE PRESIDENT 0 149530 0 0 0 4894 0 0 0 60982 0 215406 0 0 CAROLYN KUBE VICE PRESIDENT 0 161521 0 0 0 3221 0 0 0 41358 0 206100 0 0 SCHEDULE J, COMPENSATION FROM UNRELATED ORGANIZATION: FREDERICK E. KOWAL, ALISSA KARL, CAROLYN KUBE, AND JERILUANNE O'BRYAN-LOSEE RECEIVED MONETARY SALARY AND BENEFITS PAID DIRECTLY BY NY STATE. UNITED UNIVERSITY PROFESSIONS (UUP), A RELATED PARTY OF THE COLLEGE SCHOLARSHIP 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 (A RELATED ORGANIZATION) FOR 990 PURPOSES. WAGES AND BENEFITS FROM NY STATE FOR THE YEAR ENDED DECEMBER 31, 2022 WERE $578,088. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PRESENTED TO THE FUND'S TRUSTEES BY EMAIL PRIOR TO FILING. THE ACCOUNTING DEPARTMENT, IN CONSULTATION WITH THE FUND'S PUBLIC ACCOUNTANTS, REVIEWED THE 990 AND FINANCIAL STATEMENTS WITH THE TRUSTEES. THE TRUSTEES REPLY WITH THEIR APPROVAL OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES REVIEW 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 UNITED UNIVERSITY PROFESSIONS (UUP, A RELATED PARTY) PROVIDES ADMINISTRATIVE SERVICES TO THE FUND (CSF). THESE SERVICES WERE OF NOMINAL VALUE AND HAVE NOT BEEN RECORDED. 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. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MAINTAINED IN THE OFFICE FOR INSPECTION AND REVIEW. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE TAX YEAR. UNITED UNIVERSITY PROFESSIONS (UUP) PO BOX 15143 ALBANY NY 122125143 141537599 IMPROVE THE CONDITIONS OF EMPLOYMENT FOR THE STAFF OF SUNY NY 501(C)(5) 0 UUP MEMBER SERVICES TRUST FUND PO BOX 15143 ALBANY NY 12212 205565657 PROVIDES BENEFITS FOR STATE UNIVERSITY OF NY (SUNY) STAFF NY 501(C)(5) 0 UNITED UNIVERSITY PROFESSIONS BENEFIT TRUST FUND PO BOX 15143 ALBANY NY 12212 141742655 PROVIDES BENEFITS TO PARTICIPANTS & THEIR COVERED DEPENDENTS NY 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0