2025-12-19T11:16:05-06:00 2025-08-31 010723685 DERMODY BURKE & BROWN CPAS LLC 443 N FRANKLIN ST STE 100 SYRACUSE NY 132041441 990 2024-09-01 141537599 UNITED UNIVERSITY PROFESSIONS UNIT 5186406600 PO BOX 15143 ALBANY NY 122125143 FREDERICK KOWAL PRESIDENT 5186406600 2025-12-18 1 0 DONALD E ALBRIGHT P01533708 3154719171 2025-12-18 2024 2025-03-06 01:10:19Z FREDERICK KOWAL PO BOX 15143 ALBANY NY 122125143 13509501 0 0787 X WWW.UUPINFO.ORG X 1976 NY 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. 20 15 84 0 0 0 0 0 11902844 12913804 447584 474708 9458 120989 12359886 13509501 0 0 0 0 6479603 7024087 0 0 0 6392965 6715243 12872568 13739330 -512682 -229829 17346950 17197307 4746144 4651804 12600806 12545503 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 UNITED UNIVERSITY PROFESSIONS CONTINUED TO IMPROVE THE CONDITIONS OF EMPLOYMENT FOR THE STAFF OF THE STATE UNIVERSITY OF NEW YORK. 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 37 0 1 84 1 0 0 0 0 0 0 0 0 X 20 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X JERILUANNE O'BRYAN LOSEE SECRETARYTREASURER 5186406600 PO BOX 15143 ALBANY NY 122125143 FREDERICK KOWAL PRESIDENT 40.00 5.00 X X 238987 0 58593 JERILUANNE O'BRYAN-LOSEE SECRETARY/TREASURER 35.00 10.00 X X 218336 0 56572 ALISSA KARL VPA 40.00 5.00 X 191846 0 52024 CAROLYN KUBE VPP 40.00 5.00 X 196116 0 51661 PATRICK ROMAIN MEM DEV OFFICER 16.00 7.00 X 59377 0 27687 CHARLIE MCATEER RMGB CHAIR 1.00 X 0 0 0 THOMAS TUCKER NYSUT BOARD OF DIRECTORS 1.00 X 0 0 0 KATHLEEN KIELAR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 BRET BENJAMIN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 DARLEYNE MAYERS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 JACLYN PITTSLEY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 IDALIA TORRES EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 KELLY KECK EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 LISA MARIE ANSELMI EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 MINDY HEATH EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 PAMELA MALONE EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 REBECCA BRYAN EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 REDETHA ABRAHAMS-NICHOLS EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SAMUEL MARQUEZ EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 SUSAN ORR EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 THOMAS MELENDY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 TINA GEORGE DIRECTOR OF FINANCE/HR 13.60 26.40 X 180903 0 28472 DOREEN BANGO DIRECTOR OF MEMBER BENEFIT 0.40 39.60 X 161249 0 44761 KRISTIE SAMMONS DIRECTOR OF ORGANIZING 38.80 1.20 X 161045 0 53125 LYNN ALDERMAN DIRECTOR OF ADMINISTRATION 26.00 14.00 X 155883 0 36392 LUCAS WILLIAMS DIRECTOR OF INFORMATION 20.00 20.00 X 139816 0 50753 1703558 0 460040 9 0 1 1 0 MEMBERSHIP DUES 611710 11024067 11024067 NYSUT SUPPORT 611710 1666647 1666647 AFT SUPPORT 611710 223090 223090 12913804 444166 444166 30542 0 30542 30542 30542 MISCELLANEOUS INCOME 900099 120989 120989 120989 13509501 13034793 0 474708 2163598 3502701 378148 979640 23407 48900 10237 562625 249473 52770 564994 79663 2167894 100551 96449 RELEASE TIME 1488163 CHAPTER ALLOCATIONS 616397 ORGANIZING EXPENSES 426229 ADVOCACY SERVICES 202890 24601 13739330 3907837 5021408 11551139 10750980 339104 120146 23060 7350 826973 476633 342449 350340 1183361 947083 17346950 17197307 3171515 3301385 375031 383108 1199598 967311 4746144 4651804 X 12600806 12545503 12600806 12545503 17346950 17197307 -229829 174526 0 X X 0 1 X 1 0 UUP HIGHER EDUCATION ACTION FUND PO BOX 15143 ALBANY NY 12212 882204058 72141 1 1 0 826973 476633 350340 350340 RIGHT OF USE OPERATING ASSET 947083 947083 OPERATING LEASE LIABILITIES 967311 967311 X 13673790 174526 174526 13499264 10237 10237 13509501 13729093 0 13729093 10237 10237 13739330 PART X, LINE 2: THE UNION HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION, AND HAS CONCLUDED THAT AS OF AUGUST 31, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X 1 1 X X X 0 0 0 FREDERICK KOWAL PRESIDENT 229578 0 0 0 9409 0 0 0 58593 0 297580 0 0 0 JERILUANNE O'BRYAN-LOSEE SECRETARY/TREASURER 209668 0 0 0 8668 0 0 0 56572 0 274908 0 0 0 ALISSA KARL VPA 185676 0 0 0 6170 0 0 0 52024 0 243870 0 0 0 CAROLYN KUBE VPP 192055 0 0 0 4061 0 0 0 51661 0 247777 0 0 0 TINA GEORGE DIRECTOR OF FINANCE/HR 180903 0 0 0 0 0 15418 0 13054 0 209375 0 0 0 DOREEN BANGO DIRECTOR OF MEMBER BENEFIT 161249 0 0 0 0 0 18964 0 25797 0 206010 0 0 0 KRISTIE SAMMONS DIRECTOR OF ORGANIZING 161045 0 0 0 0 0 18605 0 34520 0 214170 0 0 0 LYNN ALDERMAN DIRECTOR OF ADMINISTRATION 155883 0 0 0 0 0 13842 0 22550 0 192275 0 0 0 LUCAS WILLIAMS DIRECTOR OF INFORMATION 139816 0 0 0 0 0 16233 0 34520 0 190569 0 0 0 SCHEDULE J, COMPENSATION FROM UNRELATED ORGANIZATION: FREDERICK KOWAL, JERILUANNE O'BRYAN-LOSEE, ALISSA KARL AND CAROLYN KUBE RECEIVED MONETARY SALARY AND BENEFITS PAID DIRECTLY BY NY STATE. UNITED UNIVERSITY PROFESSIONS (UUP) 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 FOR 990 PURPOSES. WAGES AND BENEFITS FROM NY STATE FOR THE YEAR ENDED DECEMBER 31, 2024 WERE $673,980. SCHEDULE J, LINE 1A- HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: FULL-TIME OFFICERS ARE ELIGIBLE TO RECEIVE A LIVING ALLOWANCE IF THEY MAINTAIN AN ADDITIONAL RESIDENCE AS A RESULT OF ASSUMING A UNION POSITION. 3 OFFICERS RECEIVED A LIVING ALLOWANCE IN 2024 WHICH WAS INCLUDED AS TAXABLE COMPENSATION ON FORM W-2. SCHEDULE J, LINE 1A- TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: FULL-TIME OFFICERS HAVE USE OF THE UNION'S AUTOMOBILES. AUTOMOBILE EXPENSES ARE VOUCHED FOR REIMBURSEMENT. ALL OFFICERS RECEIVED THE BENEFIT IN 2024 WHICH WAS INCLUDED AS TAXABLE COMPENSATION ON FORM W-2. FORM 990, PART VI, SECTION A, LINE 6 UNITED UNIVERSITY PROFESSIONS (UUP OR "THE UNION") HAS FOUR CLASSES OF MEMBERSHIP WITHIN ITS ORGANIZATION: (A)THE FIRST CLASS OF MEMBERSHIP IS THE REGULAR MEMBERSHIP WHICH IS OPEN TO EMPLOYEES IN THE STATE UNIVERSITY OF NEW YORK AND IN SUCH OTHER HIGHER EDUCATION UNITS IN THE STATE OF NEW YORK AS SHALL BE DETERMINED BY THE DELEGATE ASSEMBLY THE REGULAR MEMBERSHIP MAY VOTE ON THE RATIFICATION OF THE CONTRACT BETWEEN UUP AND THE STATE OF NEW YORK. AT THE CHAPTER LEVEL: THE CLASS OF REGULAR MEMBERSHIP MAY PARTICIPATE IN ELECTIONS AT THE CHAPTER LEVEL TO ELECT THE CHAPTER OFFICERS AND THE CHAPTER DELEGATES TO SERVE AT THE STATEWIDE LEVEL. AT THE STATEWIDE LEVEL: THE CLASS OF REGULAR MEMBERSHIP WHO WERE ELECTED TO SERVE AS DELEGATES AT THE STATEWIDE LEVEL MAY PARTICIPATE IN ELECTIONS AT THE STATEWIDE LEVEL. THESE ELECTIONS INCLUDE THOSE OF STATEWIDE OFFICERS AND THE STATEWIDE EXECUTIVE BOARD. THESE DELEGATES MAY ALSO RUN FOR A STATEWIDE ELECTED POSITION. AS DELEGATES, THEY ALSO VOTE ON MAJOR UUP POLICY DECISIONS AFFECTING THE ENTIRE ORGANIZATION AS RECOMMENDED BY THE EXECUTIVE BOARD. THE CONTINGENT MEMBERSHIP SHALL EXTEND FROM SEPTEMBER 1 THROUGH AUGUST 31. MEMBERSHIP IN GOOD STANDING SHALL BE MAINTAINED THROUGH PAYMENT OF DUES AS DEFINED IN ARTICLE III, SECTION 4.B.I.B. AND SHALL BE ON A CONTINUING BASIS THROUGHOUT THE MEMBERSHIP YEAR. (B) THE SECOND CLASS OF MEMBERSHIP IS THE RETIRED MEMBERSHIP. RETIRED MEMBERSHIP SHALL BE OPEN TO ANY REGULAR MEMBER IN GOOD STANDING WHO HAS RETIRED FROM ACTIVE SERVICE WITH A MINIMUM OF FIVE CONTINUOUS YEARS OF MEMBERSHIP IN GOOD STANDING IMMEDIATELY PRECEDING THE DATE OF RETIREMENT OR CONTINUOUS MEMBERSHIP 30 DAYS AFTER THE OPTION OF THIS AMENDMENT BY THE DELEGATE ASSEMBLY, WHICHEVER IS LESS. IF A MEMBER HAS LESS THAN FIVE YEARS OF CONTINUOUS BARGAINING UNIT EMPLOYMENT THE MEMBER MUST HAVE CONTINUOUS MEMBERSHIP IN GOOD STANDING FOR THE LENGTH OF THEIR EMPLOYMENT IN THE BARGAINING UNIT OR BEGINNING 30 DAYS AFTER THE ADOPTION OF THIS AMENDMENT, WHICHEVER IS LESS. (C)THE THIRD CLASS OF MEMBERSHIP IS THE SUSTAINING MEMBERSHIP. SUSTAINING MEMBERSHIP SHALL BE OPEN TO ANY PERSON WHO HAS BEEN RETRENCHED OR NON-RENEWED OR WHO HAS BEEN INVOLUNTARILY TERMINATED FOR ANY REASON AND HAS LITIGATION, GRIEVANCE, OR OTHER, SIMILAR PROCEEDINGS IN PROGRESS. SUSTAINING MEMBERSHIP TERMINATES UPON REINSTATEMENT IN THE NEGOTIATING UNIT OR RESOLUTION OF SUCH LITIGATION OR OTHER PROCEEDINGS, AND IS LIMITED TO THE PERIOD OF LITIGATION OR A THREE-YEAR TERM, WHICHEVER IS LONGER. SUSTAINING MEMBERS MAY VOTE BUT MAY NOT HOLD OFFICE AT THE CHAPTER, LOCAL OR AFFILIATE LEVELS. (D)THE FOURTH CLASS OF MEMBERSHIP IS THE HONORARY MEMBERSHIP. HONORARY MEMBERSHIP, WITHOUT VOTE OR THE RIGHT TO HOLD OFFICE IN THE UNION, MAY BE GRANTED AS THE EXECUTIVE BOARD OR THE DELEGATE ASSEMBLY MAY DETERMINE, IN RECOGNITION OF SERVICE OR DEDICATION TO THE PURPOSES OF THIS UNION AS SPECIFIED IN ARTICLE II OF THE UUP CONSTITUTION. FORM 990, PART VI, SECTION A, LINE 7A THE CLASSES THAT MAY VOTE AND HOLD OFFICE ARE THE REGULAR MEMBERSHIP AND THE SPECIAL MEMBERSHIP. ASSOCIATE MEMBERS AND HONORARY MEMBERS HAVE NO RIGHT TO VOTE. FORM 990, PART VI, SECTION A, LINE 7B THE DELEGATE ASSEMBLY IS THE LEGISLATIVE AND POLICY-FORMING BODY OF UNITED UNIVERSITY PROFESSIONS. EXCEPT FOR MATTERS DECIDED BY REFERENDUM, FINAL AUTHORITY IN THE UNION SHALL REST IN THE DELEGATE ASSEMBLY, AND IN THE CASE OF MATTERS DECIDED BY REFERENDUM, THE DELEGATE ASSEMBLY MAY NOT TAKE UP SUCH MATTER AT A DELEGATE ASSEMBLY UNTIL THE THIRD REGULAR MEETING SUCCEEDING THE REFERENDUM. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE RECEIVES THE DRAFT 990 FROM THE AUDITOR AND REVIEWS THE FORM. THE DRAFT 990 IS THEN SENT TO THE BOARD PRESIDENT AND SECRETARY/TREASURER FOR REVIEW. THE DRAFT 990 IS THEN SENT TO THE AUDIT COMMITTEE FOR REVIEW. ANY QUESTIONS ARE ADDRESSED WITH THE DIRECTOR OF FINANCE. THE FINAL APPROVED FORM 990 IS PRESENTED AND REVIEWED WITH THE EXECUTIVE BOARD BY THE AUDITORS. THE 990 IS FILED ONCE ALL QUESTIONS HAVE BEEN ADDRESSED AND ALL SIGNATURES OBTAINED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING BOARD MEMBERS TO ANNUALLY ACKNOWLEDGE THEY HAVE READ THE POLICY & TO DISCLOSE WHETHER OR NOT THEY HAVE ANY CONFLICTS AND IF SO, TO DISCLOSE THE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR REVIEWING THE PRESIDENT & OTHER OFFICERS' SALARIES INCLUDED THE REVIEW AND APPROVAL OF THE FINANCE COMMITTEE AND IS DOCUMENTED IN THE MEETING MINUTES. IN ADDITION, AN OFFICER COMPENSATION SUB-COMMITTEE HAS BEEN ESTABLISHED AND REVIEWS THE PROCESS ON A PERIODIC BASIS. THE COMPENSATION STRUCTURE OF UUP IS AS FOLLOWS: UUP PAYS ALL OFFICERS A STIPEND, AND SOME OFFICERS A LIVING ALLOWANCE AND A PENSION PAYMENT. ALL OF THESE ITEMS ARE REPORTED ON UUP'S FORM W-2. THE OFFICERS 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 THEIR 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 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 UNION HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE TAX YEAR. 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) N/A 0 UUP COLLEGE SCHOLARSHIP FUND PO BOX 15143 ALBANY NY 12212 222644220 PROVIDE FINANCIAL ASSISTANCE TO SUNY STUDENTS FOR EDUCATIONAL STUDIES. NY 501(C)(3) LINE 7 N/A 0 UNITED UNIVERSITY PROFESSIONS BENEFIT TRUST FUND PO BOX 15143 ALBANY NY 12212 141742655 PROVIDES BENEFITS TO THEIR PARTICIPANTS & THEIR COVERED DEPENDENTS. NY 501(C)(5) N/A 0 UUP HIGHER EDUCATION ACTION FUND PO BOX 15143 ALBANY NY 12212 882204058 POOLS CAMPAIGN CONTRIBUTIONS TO SUPPORT CANDIDATES. NY 527 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 UNITED UNIVERSITY PROFESSIONS BENEFIT TRUST FUND Q 3706800 COST UUP MEMBER SERVICES TRUST FUND Q 288900 COST UUP HIGHER EDUCATION ACTION FUND B 72141 COST