Student Association (SGA)
Legal name: Student Association of the State University College at Fredonia New York
Nonprofit profile at a glance
- EIN
- 161349919
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Fredonia, NY, USA
- Phone
- 7166733381
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Student Services, Organizations of Students
Reported finances
- Revenue
- $968,447
- Expenses
- $919,624
- Assets
- $1,836,624
- Liabilities
- $215,209
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- DAKOTA RICHTER (PRESIDENT (NON-VOTING))
- CYNTHYUNA HUNTER (VICE PRESIDENT (NON-VOTING))
- DANIEL QUAGLIANA (VICE PRESIDENT (NON-VOTING))
- ROSEMARIE RAPISARDA (PRESIDENT (NON-VOTING))
- STEPHEN E WRIGHT (VICE PRESIDENT (NON-VOTING))
Highest reported compensation
- VINCENT C GUGINO (GENERAL MANAGER/ACCOUNTANT): $116,388 total reported compensation
- EBONY JONES (COMPTROLLER (NON-VOTING)): $2,625 total reported compensation
- DAKOTA RICHTER (PRESIDENT (NON-VOTING)): $1,928 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To maintain a student government of SUNY Fredonia and to promote the general welfare of the college community. Other non-billed costs, such as books and supplies, transportation and other personal expenses, may vary by student between $1,500 and $2,000 for an academic year. Please note that International Students have an additional International Student fee of $180.00. Scholarships and Aid Click to Open. Your support does the greatest good. Leading change locally and globally Our incredible community of donors and supporters has increased access to higher education for thousands of students who might not otherwise have attended Fredonia. We encourage students to engage in research, take advantage of unique educational experiences, and expand Fredonia's positive impact in the world.
What it reported doing in 2024
Provides a variety of services and program activities to the university's students.
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 50
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.5%; rating input score 67
- Program expense ratio: 79.7%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 2; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 14.5%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: -3% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -2.2% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: 2.8% per year; rating input score 100; 29th percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site
- Where the money goes: 67.5% of revenue deployed · 79.7% of spending went to programs
- Governance: 10 of 10 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $733K in reported program spending
- Leadership: top reported pay $116K · 21 people listed
- Highest-paid contractors: 1 contractor listed · $214K reported
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 50/100.
- High — Sustainability: Officer compensation ratio scored 24/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.