2024-11-14T07:43:31-06:00 2024-06-30 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-07-01 113077745 FIORELLO H LAGUARDIA COMMUNITY COLLEGE AUXILIARY ENTERPRISES CORPORATION FIOR 7186092084 31-10 THOMSON AVENUE LONG ISLAND CITY NY 11101 SHAHIR ERFAN SECRETARY/VP ADMINSTRATION 7186092084 2024-11-15 1 0 DAVID A URBAN CPA P00630018 7166340700 2024-11-12 2023 2024-10-15 13:58:12Z ALEXIS MCLEAN-MCKESSEY 31-10 THOMSON AVENUE LONG ISLAND CITY NY 11101 3762162 0 X WWW.LAGCC.CUNY.EDU X 1983 NY TO PROVIDE AUXILIARY SERVICES, SUCH AS FOOD SERVICES, PARKING FACILITIES, A BOOKSTORE, ETC. FOR THE BENEFIT OF FIORELLO H. LAGUARDIA COMMUNITY COLLEGE'S CAMPUS COMMUNITY. 13 2 52 13 2158142 1222167 65520 69220 2619481 2767350 110238 326285 43853 60675 2839092 3223530 0 0 0 0 568749 709614 0 0 0 1237975 1373707 1806724 2083321 1032368 1140209 10731431 12132789 485268 607133 10246163 11525656 TO PROVIDE AUXILIARY SERVICE THAT CREATES AND MANAGES AN ARRAY OF PROGRAMS AND SERVICES WHICH SUPPORTS AND STRENGTHENS THE FIORELLO H. LAGUARDIA COMMUNITY COLLEGE'S CAMPUS COMMUNITY, AND EDUCATIONAL UNIT OF THE BOARD OF TRUSTEES OF THE CITY UNIVERSITY OF NEW YORK. 0 0 1815373 2767350 THE CORPORATION PROVIDES PARKING FACILITIES, SUPPORT FOR THE FOOD AND VENDING SERVICES, AND DEVELOPS AND CULTIVATES EDUCATIONAL AND SOCIAL ACTIVITIES, INCLUDING BUT NOT LIMITED TO COMMUNITY FUNCTIONS SUCH AS RECREATIONAL SWIMMING POOL ACTIVITIES AND THEATER, FOR THE BENEFIT OF THE CAMPUS COMMUNITY. 1815373 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 29 0 1 52 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 2 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 NY X X NANCY PALMA 7184825541 31-10 THOMSON AVENUE ROOM E-413 LONG ISLAND CITY NY 11101 ALEXIS MCLEAN-MCKENSSEY CHAIRPERSON 1.00 35.00 X X 0 91637 16369 SHAHIR ERFAN SECRETARY 1.00 35.00 X X 0 206148 33469 NANCY PALMA TREASURER 1.00 35.00 X X 0 137622 33469 FRANCINE WHITE DIRECTOR 1.00 35.00 X 0 124333 12743 EDWARD GOODMAN DIRECTOR 1.00 35.00 X 0 187374 33291 UNN HIDLE DIRECTOR 1.00 35.00 X 0 108868 62155 JOHN FLETCHER DIRECTOR 1.00 0.00 X 0 0 0 MD SIDDIQUE DIRECTOR 1.00 0.00 X 0 0 0 CAROLINA LENES ARREOLA DIRECTOR 1.00 0.00 X 0 0 0 AMENA AHAMIA DIRECTOR 1.00 0.00 X 0 0 0 DIYA RIJAL DIRECTOR 1.00 0.00 X 0 0 0 JACLYN VALANE DIRECTOR 1.00 0.00 X 0 0 0 KIM TRAMONTOZZI DIRECTOR 1.00 0.00 X 0 0 0 0 855982 191496 0 0 1 0 0 43220 26000 69220 PARKING FEES 812930 1253347 239180 1014167 POOL INCOME 713940 762089 762089 FACILITY USAGE FEE 611600 299350 141622 157728 THEATER INCOME 711110 224158 224158 CAFETERIA/VENDING 722514 219450 219450 8956 8956 2767350 380186 380186 2169 2169 484731 538632 -53901 -53901 -53901 OTHER 900099 47099 47099 PROGRAM 900099 7860 7860 PRINTING SERVICES 323100 3547 3547 58506 3223530 667714 2158142 328454 X 653430 524792 128638 56184 56184 3000 3000 258361 235163 23198 19328 19328 30101 30101 632 632 47 47 13827 13827 108500 16983 91517 6226 6226 UBIT EXPS 223258 223258 PARKING OPERATIONS 292459 292459 BAD DEBT 239402 239402 EQUIPMENT REPAIR & MAIN 83824 82946 878 94742 80251 14491 2083321 1815373 267948 0 1756165 266535 1245474 4401838 561141 569744 1976 235 2644073 1682209 1063591 961864 6080157 5927021 22927 5552 10731431 12132789 227525 398040 227731 179081 30012 30012 485268 607133 X 0 0 1063591 961864 9182572 10563792 10246163 11525656 10731431 12132789 1140209 139284 0 X X 0 1 X 1 0 X X X 1 FIORELLO H LAGUARDIA COMMUNITY COLLEGE 136400434 6 1 257385 0 1 257385 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2644073 1682209 961864 961864 CERTIFICATE OF DEPOSITS 592702 F CUNY INVESTMENT POOL 5334319 F 5927021 SECURITY DEPOSIT 30012 30012 X 4182824 139284 820010 959294 3223530 0 3223530 2903331 820010 820010 2083321 0 2083321 PART X, LINE 2: THE AUXILIARY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE AUXILIARY HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE AUXILIARY PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE AUXILIARY HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE AUXILIARY ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. 0 0 0 0 0 0 0 0 0 SHAHIR ERFAN SECRETARY 0 206148 0 0 0 0 0 0 0 33469 0 239617 0 0 EDWARD GOODMAN DIRECTOR 0 187374 0 0 0 0 0 0 0 33291 0 220665 0 0 NANCY PALMA TREASURER 0 137622 0 0 0 0 0 0 0 33469 0 171091 0 0 UNN HIDLE DIRECTOR 0 108868 0 0 0 0 0 0 0 62155 0 171023 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE AUXILIARY'S BOARD OF DIRECTORS INCLUDE STUDENT REPRESENTATIVES. STUDENTS ATTENDING LAGUARDIA COLLEGE ELECT THE STUDENT REPRESENTATIVES TO SIT ON THE BOARD. THESE REPRESENTATIVES MAY RECEIVE STIPENDS FROM THE LAGUARDIA COMMUNITY COLLEGE ASSOCIATION FOR THEIR STUDENT GOVERNMENT EXPERIENCE, HOWEVER, THE AUXILIARY DOES NOT CONSIDER SUCH PAYMENTS TO BE PAYMENT FOR SERVICES RENDERED. ACCORDINGLY, THE AUXILIARY HAS OPTED NOT TO REPORT THE STUDENT STIPENDS ON FORM 990, PART VII, COLUMN (E) AS COMPENSATION FROM A RELATED ORGANIZATION. IT SHOULD BE NOTED THAT NO STUDENT RECEIVED A STIPEND IN EXCESS OF $5,000. FORM 990, PART VI, SECTION A, LINE 8B NO SUCH COMMITTEES FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE CONTROLLER REVIEWS THE FORM 990 DRAFT THEN REVIEWS IT TOGETHER WITH THE TREASURER AND THE COLLEGE'S EXECUTIVE DIRECTOR OF FINANCE & BUSINESS. THE TREASURER THEN PRESENTS IT TO THE AUDIT COMMITTEE FOR REVIEW. FINALLY, IT IS PRESENTED TO THE BOARD TO APPROVE THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE AUXILIARY OPERATES UNDER THE CONFLICT OF INTEREST POLICY OF ITS RELATED ORGANIZATION, FIORELLO H. LAGUARDIA COMMUNITY COLLEGE. EACH OFFICER, DIRECTOR, TRUSTEE, AND KEY EMPLOYEES OF THE COLLEGE IS REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 DIRECTORS AND OFFICERS ARE NOT COMPENSATED BY THE AUXILIARY. THEY ARE COMPENSATED BY THE COLLEGE IN CONFORMITY WITH THE CITY UNIVERSITY OF NEW YORK GUIDELINES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE PUBLISHED ON THE CITY UNIVERSITY OF NEW YORK WEBSITE AND WILL BE MADE AVAILABLE IF A REQUEST IS MADE IN PERSON AT THE AUXILIARY'S PLACE OF BUSINESS. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 218,012. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 218,012. AUDIT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,878. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,878. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 17,151. MANAGEMENT AND GENERAL EXPENSES 10,320. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,471. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2024. FIORELLO H LAGUARDIA COMMUNITY COLLEGE 31-10 THOMSON AVENUE LONG ISLAND CITY NY 11101 136400434 EDUCATION NY IRC SEC 115 0 FIORELLO H LAGUARDIA COLLEGE ASSOCIATION 31-10 THOMSON AVENUE LONG ISLAND CITY NY 11101 112257176 SUPPORT NY 501(C)(3) LINE 10 0 RESEARCH FOUNDATION OF CUNY 230 WEST 41ST STREET NEW YORK NY 10036 131988190 RESEARCH NY 501(C)(3) LINE 7 0 0 0 0 1 0 0 0 0 0 0 1 1 1 1 0 1 0 0 0