Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 0 | 0 | 0 | 0 | 0 | 0 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | 22,710,257 | 24,590,155 | 25,082,080 | 25,968,174 | 26,432,090 | 124,782,756 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | 10,449,941 | 10,638,995 | 11,562,463 | 11,688,385 | 12,773,345 | 57,113,129 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 6 | Total. Add lines 1 through 5. | 33,160,198 | 35,229,150 | 36,644,543 | 37,656,559 | 39,205,435 | 181,895,885 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 181,895,885 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 33,160,198 | 35,229,150 | 36,644,543 | 37,656,559 | 39,205,435 | 181,895,885 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 85,467 | 80,290 | 62,848 | 63,240 | 155,106 | 446,951 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 85,467 | 80,290 | 62,848 | 63,240 | 155,106 | 446,951 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 896,142 | 627,428 | 875,567 | 502,806 | 396,620 | 3,298,563 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 34,141,807 | 35,936,868 | 37,582,958 | 38,222,605 | 39,757,161 | 185,641,399 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Other program services | Form 990, Part III, LINE 4D Additional services to benefit staff and students, such as retail operations, laundry facilities and administrative services. |
| Board Composition | Form 990, Part VI, Line 1a & 1b THe composition of the Faculty Student Association of the State of New York Board of Directors is governed by policies instituted by the State University of New York. The Board must consist of faculty, students and officers of the administration of the campus, (and may include alumni, local business leaders and members of the local community). These faculty, students and officers tend to be compensated employees of the Faculty Student Association (or of a related party); accordingly, these individuals are not-independent per Internal Revenue Service guidance. Board Composition Form 990, Part VI, Line 7a As noted in the narrative to Part VI, Line 1a, various positions on the Faculty Student Association of the State of New York are appointed by related parties. Pursuant to the organization's bylaws: 1. Four Board Members are appointed by the University President from the Universitys administrative staff. 2. Four members from the Universitys student body, 3. Three members (at least two of whom must be faculty) selected by the University Senate, (one member of whom must be from the Health Sciences Center). Form 990 Review Process Form 990, Part VI, section B, Line 11a The Faculty Student Association's Form 990 is prepared by an external accounting firm in conjunction with the Association's finance team. In fiscal 2016, the organization's external accounting firm presented the Form 990 to the Audit Committee. Once the 990 was approved by both the finance department and the Audit Committee, the organization distributed the 990 to the full Board of Directors for their review and comment prior to filing. |
| ENFORCEMENT OF CONFLICT OF INTEREST OF POLICY | Form 990, Part VI, SECTION B, Line 12c While Faculty Student Association of the State University of NY at Stony Brook recognizes the employee's right to engage in other activities outside of their position with the university, Faculty Student Association of the State University of NY at Stony Brook expects employees to devote their full working time and best efforts to their affairs. The primary guideline in this area is one of full disclosure. Employees should discuss all possible conflicts of interest with their supervisor. Faculty Student Association requires employees to complete an annual questionnaire and to report conflicts of interest if and when they occur. |
| PROCESS FOR DETERMINING COMPENSATION | Form 990, Part VI, SECTION B, LineS 15a & 15B There are "class and comp" reviews for the executive director and similar occupational titles including comparisons with other New York State University auxiliary services corporations, the Stony Brook campus, regional and national data sources (through as private and public sources such as the New York State Department of Labor) that are conducted on a periodic basis and when there are compensation questions or issues relating to new positions or proposed substantive variances in compensation levels. Using this comparison data, human resources, the Executive Director, and the Finance director review and approve the compensation decisions. For anyone senior manager or above, including the Executive Director, all compensation decisions require executive committee and board approval. These decisions are documented in the meeting minutes. |
| AVAILABILITY OF DOCUMENTS TO THE PUBLIC | Form 990, Part VI, SECTION C, Line 19 FACULTY STUDENT ASSOCIATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. Compensation Form 990, Part VII, Section A FACULTY STUDENT ASSOCIATION ("FSA") ACTS AS THE PAYROLL AGENT FOR STONY BROOK UNIVERSITY AFFILIATE ORGANIZATIONS, UNDERGRADUATE STUDENT GOVERNMENT ("USG") AND GRADUATE STUDENT ORGANIZATION ("GSO"). FSA BOARD MEMBERS JAN JAMINAL, COLE LEE, LYDIA SENATUS AND THOMAS KIRNBAUER ARE EMPLOYEES OF THESE STONY BROOK UNIVERSITY AFFILIATE ORGANIZATIONS AND RECEIVE A FORM W-2 FROM FSA FOR SERVICES PROVIDED TO THESE ORGANIZATIONS, WHICH IS DISCLOSED ON PART VII, COLUMNS D AND F. THESE INDIVIDUALS DO NOT PROVIDE ANY SERVICES TO FSA OTHER THAN THEIR BOARD MEMBER ROLE. ON PART VII, COLUMN B, THE AVERAGE HOURS PER WEEK FOR THE FILING ORGANIZATION REPRESENT THEIR TIME SPENT AS BOARD MEMBERS OF FSA. Changes in Net Assets Form 990, Part XI, line 9 CHANGES IN POST RETIREMENT BENEFITS $(45,266) |
| FORM 990 PART IX LINE 11G | DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:478556 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:SPECIAL CONTRACTUAL SERVICES TOTAL FEES:2611087 |
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