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      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE OBLIGATION</Desc>
        <Amt>13965</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>13965</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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 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</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REVIEWS A DRAFT OF THE RETURN AND CIRCULATES TO MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ANNUALLY REQUIRES BOARD MEMBERS TO REVIEW THE CONFLICT OF INTEREST POLICY AND CONFIRM INDEPENDENCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>NET ASSET ADJUSTMENT FROM CASH TO ACCRUAL METHOD OF ACCOUNTING -10,874.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
