Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 WAS PRESENTED TO THE TRUSTEES BY EMAIL PRIOR TO FILING. THE ACCOUNTING DEPT., IN CONSULTATION WITH THE AUDITORS, 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 MEMBER SERVICES TRUST FUND (MSTF). 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. | |
| ESTIMATED AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS: | FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (C), | THE MEMBER SERVICES TRUST FUND'S OFFICERS AND TRUSTEES TIME IS ALLOCATED BETWEEN THE FOLLOWING RELATED ORGANIZATIONS: PHILLIP SMITH, FREDERICK FLOSS, JOHN MARINO, EILEEN LANDY, EACH: -UNITED UNIVERSITY PROFESSIONS- 40 HOURS PER WEEK. -UNITED UNIVERSITY PROFESSIONS BENEFIT TRUST FUND- 3 HOURS PER WEEK. -UUP MEMBER SERVICES TRUST FUND- 1 HOUR PER WEEK. ROWENA BLACKMAN-STROUD: -UNITED UNIVERSITY PROFESSIONS- 16 HOURS PER WEEK. -UNITED UNIVERSITY PROFESSIONS BENEFIT TRUST FUND- 4 HOURS PER WEEK. -UUP MEMBER SERVICES TRUST FUND- 1 HOUR PER WEEK. EDWARD QUINN: -UNITED UNIVERSITY PROFESSIONS- 16 HOURS PER WEEK. -UNITED UNIVERSITY PROFESSIONS BENEFIT TRUST FUND- 4 HOURS PER WEEK. -UUP MEMBER SERVICES TRUST FUND- 2 HOUR PER WEEK. |
| OVERSIGHT OF THE AUDIT: | FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE TAX YEAR. |
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