University at Buffalo Graduate Student Association Inc
Nonprofit profile at a glance
- EIN
- 842404146
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024, Form 990-N 2018
- Location
- Buffalo, NY, USA
- Phone
- 7166452960
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Student Services, Organizations of Students
Reported finances
- Revenue
- $1,591,611
- Expenses
- $977,108
- Assets
- $4,635,333
- Liabilities
- $105,517
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- SARAH MACDOUGALL (PRESIDENT)
- SEVDA ABDAVINEJAD MIRKOOH (VICE PRESIDENT)
Highest reported compensation
- STEPHANIE GEORGE (DIRECTOR OF OPERATIONS): $114,615 total reported compensation
- SARAH MACDOUGALL (PRESIDENT): $20,000 total reported compensation
- ISAAC KOLDING (TREASURER): $20,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Gsa represents the graduate students at the state university of New York at buffalo, as their voice to the university administration, faculty and staff as well as the community in general.gsa serves the graduate students by sponsoring clubs and offering activities, services and events that facilitate and promote education outside the classroom.gsa engages the graduate students by sponsoring clubs and offering activities, services and events of a recreational, entertaining or social nature.
What it reported doing in 2024
Gsa serves the graduate students by sponsoring clubs and offering activities, services and events that facilitate and promote education outside the classroom.gsa engages the graduate students by sponsoring clubs and offering activities, services and events of a recreational, entertaining or social nature.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 91% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 37
- Transparency & Controls: 93
- Accountability: 95
- Sustainability: 76
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 35.3%; rating input score 35
- Program expense ratio: 54.5%; rating input score 54
- 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: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 38.6%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 4.74; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 17.9%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 24.5% per year; rating input score 100; 87th percentile among comparable filings
Details
- Where the money goes: 35.3% of revenue deployed · 54.5% of spending went to programs
- Governance: 66 of 66 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $532K in reported program spending
- Leadership: top reported pay $115K · 6 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 5 filed schedules · includes grants
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
- Review — Financial Efficiency: Program expense ratio scored 54/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- High — Sustainability: Officer compensation ratio scored 18/100.