2024-04-16T13:57:12-05:00 2023-08-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2022-09-01 131691711 FACULTY-STUDENT ASSOCIATION OF WESTCHESTER COMMUNITY COLLEGE INC FACU 9143473910 75 GRASSLANDS ROAD VALHALLA NY 10595 JOSEPH POPPA EXECUTIVE DIRECTOR 9143473910 2024-04-12 1 JOSEPH POPPA 999009999 0 DAVID A URBAN CPA P00630018 7166340700 2024-04-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSEPH POPPA 75 GRASSLANDS ROAD VALHALLA NY 10595 3763725 0 X WWW.SUNYWCC.EDU/STUDENTSERVICES X 1953 NY TO PROVIDE SERVICES TO THE STUDENT BODY AND FACULTY OF WESTCHESTER COMMUNITY COLLEGE. THESE INCLUDE CULTURAL AND ATHLETIC ACTIVITIES. 11 4 128 0 0 0 802616 0 2587990 2514815 4344 105311 183788 722170 3578738 3342296 17074 10327 0 0 2581508 2761469 0 0 0 1543237 1635850 4141819 4407646 -563081 -1065350 11997286 10988632 9188770 9122927 2808516 1865705 X THE FACULTY STUDENT ASSOCIATION (FSA) IS A NYS NOT-FOR-PROFIT 501(C)(3) ORGANIZED TO PROVIDE SERVICES TO THE STUDENTS, FACULTY AND STAFF OF WESTCHESTER COMMUNITY COLLEGE WHICH INCLUDES DINING SERVICES, BOOKSTORE OPERATIONS, STUDENT ACTIVITIES, ATHLETICS, CULTURAL ARTS PROGRAMMING AND OVERSIGHT OF THE STUDENT GOVERNMENT ASSOCIATION. 0 0 1542587 10327 1377085 PROVIDE STUDENT LIFE PROGRAMMING, SECURITY, DINING, VENDING, COPIER ANDOTHER SERVICES:FSA PROVIDES SERVICES TO BENEFIT THE EDUCATIONAL, HEALTH, WELFARE AND SAFETY OF THE STUDENTS THROUGH ITS STUDENT LIFE AND SECURITY DEPARTMENTS. FSA ALSO PROVIDES THE ENTIRE COLLEGE COMMUNITY WITH DINING, VENDING AND ATM SERVICES. THE BUSINESS OFFICE SUPPORTS ALL FSA OPERATIONS WITH FINANCIAL, ADMINISTRATIVE, PAYROLL AND HUMAN RESOURCES SERVICES. FSA ALSO ACTS IN A FIDUCIARY CAPACITY FOR VARIOUS FACILITIES UTILIZATION FUNDS AGENCY ACCOUNTS ON BEHALF OF THE COLLEGE AND STUDENT ORGANIZATIONS.DINING SERVICES PROVIDES THREE ON CAMPUS LOCATIONS, TWO IN THE STUDENT CENTER AND ONE IN THE GATEWAY BUILDING. THESE INCLUDE THE VIKING CAFE SERVING HOT, COLD AND PREPACKAGED BREAKFAST, LUNCH AND LATE AFTERNOON/EVENING ITEMS, CREMA CAFE WHICH IS A "WE PROUDLY SERVE STARBUCKS" COFFEE SHOP SERVING MADE TO ORDER HOT AND COLD STARBUCKS BEVERAGES, AS WELL AS, A VARIETY OF BAKED GOODS AND GRAB-N-GO FOOD ITEMS, AND THE SIEGEL CAFE (GATEWAY) SERVING COFFEE, BEVERAGES, BAKED GOODS AND GRAB-N-GO SANDWICHES AND SALADS. 730355 714363 STUDENT GOVERNMENT ASSOCIATION (SEE SCHEDULE O):STUDENT GOVERNMENT ASSOCIATION:THE OFFICE OF STUDENT INVOLVEMENT IS THE PRIMARY SPONSOR FOR STUDENT PROGRAMMING, EVENTS AND ACTIVISM ON CAMPUS, AS WELL AS, OVERSIGHT OF THE STUDENT GOVERNMENT ASSOCIATION (SGA). THEY PROVIDE EXPERIENCES FOR STUDENTS REGARDLESS OF AVAILABILITY, COURSE SCHEDULE, AGE, INTERESTS, ETC. TO CONTRIBUTE TO A WELL-ROUNDED COLLEGE EXPERIENCE. SGA CONTAINS OVER SEVENTY CLUBS AND ORGANIZATIONS FOR STUDENTS TO PARTICIPATE IN. THE WESTCHESTER EVENTS BOARD CREATES A VIBRANT AND DYNAMIC STUDENT COMMUNITY. STUDENT INVOLVEMENT SEEKS STUDENT LEADERS TO SERVE AS ORIENTATION LEADERS AND PEER ADVISORS TO GUIDE NEW STUDENTS. 990932 810016 ATHLETICS (SEE SCHEDULE O):ATHLETICS:THE WCC ATHLETICS DEPARTMENT SPONSORS VARIOUS INTERCOLLEGIATE TEAMS/SPORTS AS MEMBERS OF REGION XV OF THE NATIONAL JUNIOR COLLEGE ATHLETIC ASSOCIATION (NJCAA). THESE INCLUDE MEN'S SOCCER, WOMEN'S VOLLEYBALL, MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S BOWLING, MEN'S BASEBALL, WOMEN'S SOFTBALL, GOLF, CROSS COUNTRY AND TRACK AND FIELD. MOST ARE DIVISION III WITH THE EXCEPTION OF MEN'S BASKETBALL WHICH IS DIVISION I AND BOWLING WHERE THERE IS NO DIVISION SET-UP. ATHLETICS PROVIDES STUDENTS AN EXCELLENT OPPORTUNITY TO ENJOY THEIR FAVORITE SPORTS AND SHOWCASE THEIR INDIVIDUAL TALENTS. THE WCC ATHLETES CONSIST OF ACCOMPLISHED ATHLETES MOVING ONTO FOUR-YEAR SCHOOLS WITH SCHOLARSHIPS TO STUDENTS JUST WANTING TO PARTICIPATE BEFORE GOING INTO THE WORKFORCE. 118955 165363 CULTURAL ARTS - CULTURAL ARTS FUNDS THE COLLEGE'S ART GALLERY, RADIO STATION, STUDENT RUN NEWSPAPER AND STUDENT PROGRAMS RELATED TO THEATER, DANCE AND THE ARTS. THERE IS ALSO FUNDING FOR VARIOUS LECTURE SERIES PROGRAMS. 50836 170158 BOOKSTORE - THE WCC BOOKSTORE IS AN FSA CONTRACTED SERVICE BEING OPERATED BY BARNES & NOBLE. THE BOOKSTORE PROVIDES STUDENTS WITH TEXTBOOKS (NEW, USED, RENTAL, ELECTRONIC) ONLINE EDUCATIONAL MATERIAL, SUPPLIES, AS WELL AS, COLLEGE APPAREL, STATIONARY, METRO-CARDS AND GIFT ITEMS. 169791 335521 3433665 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 40 0 1 128 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 4 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NY X X JOSEPH POPPA 9143473910 75 GRASSLANDS ROAD VALHALLA NY 10595 ADAM FRANK PRESIDENT 0.20 34.80 X X 0 148550 46926 HEATHER OSTMAN VICE PRESIDENT 0.20 34.80 X X 0 177374 43423 TIAGO MACHADO TREASURER 0.20 34.80 X X 0 121641 35040 ROBIN GRAFF SECRETARY 35.00 0.00 X X 0 144661 29412 TERESITA WISELL MEMBER 0.20 34.80 X 0 201053 52717 BRIAN MURPHY MEMBER 0.20 34.80 X 0 194106 36225 CHAD THOMPSON MEMBER 0.20 34.80 X 0 181028 46180 JOHANNA MOROCHO MEMBER 0.20 0.00 X 0 0 0 NYELETI HLUNGWANE MEMBER 0.20 0.00 X 0 0 0 TOM COBB MEMBER 0.20 0.00 X 0 0 0 RACHEL KLEIN MEMBER 0.20 0.00 X 0 0 0 JOSEPH POPPA III EXECUTIVE DIRECTOR 35.00 0.00 X 136490 0 40951 CHRISTOPHER CRISTIANO ASSISTANT DIRECTOR-CAMPUS SECURITY 35.00 0.00 X 105613 0 8449 242103 1168413 339323 2 0 1 0 0 STUDENT FEES AND ACTIV 611310 2013064 2013064 RENTAL REVENUE 611310 288545 288545 COMMISSIONS 611310 213206 213206 2514815 104561 104561 750 0 750 750 750 888567 421429 467138 467138 MISCELLANEOUS 611310 255032 255032 255032 3342296 3236985 0 105311 10327 10327 242103 179663 62440 1867550 1385897 481653 119173 82910 36263 378471 263306 115165 154172 107259 46913 3487 3487 183603 90032 93571 494 494 21482 13499 7983 114329 111042 3287 77143 71623 5520 114843 15000 99843 STUDENT ACTIVITIES 585431 585431 SECURITY 313842 313842 EQUIPMENT MAINTENANCE A 70237 70237 NET PERIODIC PENSION CO 52475 52475 98484 77141 21343 4407646 3433665 973981 0 14845 14800 10243106 9223994 585315 132000 24781 9718 14892 2102516 1425399 737989 677117 406313 901048 11997286 10988632 457023 447589 7947148 7971717 784599 703621 9188770 9122927 X 2808516 1865705 2808516 1865705 11997286 10988632 X -1065350 122539 X X 0 1 X 1 0 X 802616 802616 4973241 4307037 2242159 2864448 2981953 17368838 4973241 4307037 2242159 3667064 2981953 18171454 0 0 0 18171454 236892 192162 214156 8376 104561 756147 236892 192162 214156 8376 104561 756147 127871 36481 77097 47925 255032 544406 5338004 4535680 2533412 3723365 3341546 19472007 0.93320 0.93570 0.03880 0.03850 X 0 1 X 1051027 526783 524244 144330 88329 56001 567478 485101 82377 339681 325186 14495 677117 DUE FROM WESTCHESTER COMMUNITY COLLEGE 901048 901048 DUE TO WESTCHESTER COMMUNITY COLLEGE 91885 POSTRETIREMENT BENEFIT PLAN LIABILITY 611736 703621 X 3844185 379350 122539 501889 3342296 0 3342296 4786996 379350 379350 4407646 0 4407646 PART IV, LINE 2B: THE ASSOCIATION ACTS IN A FIDUCIARY CAPACITY FOR VARIOUS FACILITIES UTILIZATION FUNDS FOR CAMPUS FACILITIES AND STUDENT ORGANIZATIONS. THE ASSOCIATION'S FUNDS HELD FOR OTHERS AT AUGUST 31, 2023 AND 2022 WERE $7,971,717 AND $7,947,148, RESPECTIVELY. THE MAJORITY OF THE FUNDS IN THE AMOUNT OF $7,254,568 AND $7,055,893 AT AUGUST 31, 2023 AND 2022, RESPECTIVELY, ARE FOR STUDENT EQUIPMENT UTILIZATION FEES FOR TECHNOLOGY PURCHASES AND FUNDS RAISED BY STUDENT CLUBS. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM 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 ASSOCIATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ASSOCIATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON 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 ASSOCIATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION RELATED CHANGES OTHER THAN PENSION COST (ADJ NET ASSETS) 122,539. 1 WESTCHESTER COMMUNITY COLLEGE 75 GRASSLANDS ROAD VALHALLA NY 10595 136608356 GOVERNMENT 0 10327 TRANSFER FURNITURE PART I, LINE 2: GRANT TO WESTCHESTER COMMUNITY COLLEGE ("THE COLLEGE"): FSA PROVIDED GRANT TO THE COLLEGE TO COVER FOR THE EXPENSE ON THE RENOVATION OF THE STUDENT CENTER 190 INTO PERSONAL COUNSELING SUITE (STUDENT WELLNESS CENTER). THE COLLEGE PROVIDES THE FSA WITH PROGRESS REPORTS AND LISTS OF EXPENSES BILLED FOR THE PROJECT ON A REGULAR BASIS. X X 0 0 0 0 0 0 0 0 0 TERESITA WISELL MEMBER 0 201053 0 0 0 0 0 26851 0 25866 0 253770 0 0 BRIAN MURPHY MEMBER 0 194106 0 0 0 0 0 26571 0 9654 0 230331 0 0 CHAD THOMPSON MEMBER 0 181028 0 0 0 0 0 20315 0 25865 0 227208 0 0 HEATHER OSTMAN VICE PRESIDENT 0 177374 0 0 0 0 0 17557 0 25866 0 220797 0 0 ADAM FRANK PRESIDENT 0 148550 0 0 0 0 0 21060 0 25866 0 195476 0 0 JOSEPH POPPA III EXECUTIVE DIRECTOR 136490 0 0 0 0 0 11393 0 29558 0 177441 0 0 0 ROBIN GRAFF SECRETARY 0 144661 0 0 0 0 0 18963 0 10449 0 174073 0 0 TIAGO MACHADO TREASURER 0 121641 0 0 0 0 0 24591 0 10449 0 156681 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE: WHEN THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE BOARD TREASURER AND AT LEAST ONE MEMBER OF THE AUDIT COMMITTEE. ONCE THE 990 IS APPROVED, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C FSA CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY THAT APPLIES TO ANY DIRECTOR, OFFICER, OR EMPLOYEE, WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL DIRECTORS, OFFICERS, AND EMPLOYEES MUST ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. ANY DIRECTOR, OFFICER OR EMPLOYEE WHO HAS AN INTEREST IN A RELATED PARTY TRANSACTION MUST DISCLOSE IN GOOD FAITH TO THE BOARD OF DIRECTORS, THE FACTS CONCERNING SUCH INTEREST. INDIVIDUALS WITH SUCH RELATIONSHIPS MUST NOT BE PRESENT DURING, OR PARTICIPATE IN, ANY BOARD DELIBERATIONS OR VOTE ON ANY MATTERS GIVING RISE TO THE CONFLICT, OR POTENTIAL CONFLICT OF INTEREST, INCLUDING, BUT NOT LIMITED TO, MATTERS DIRECTLY PERTAINING TO THE BUSINESS TO BE TRANSACTED WITH THE IDENTIFIED PERSON OR ORGANIZATION OR ON ISSUES THAT MAY RESULT IN ANY BENEFIT TO THE IDENTIFIED PERSON OR ORGANIZATION. THE EXISTENCE OF ALL SUCH CONFLICTS OF INTEREST AND THEIR RESOLUTION, AS WELL AS ANY ISSUES RELATING TO THEM, SHALL BE FULLY DOCUMENTED IN THE ORGANIZATION'S RECORDS, INCLUDING THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED ON. ANY AND ALL DOCUMENTATION DEEMED NECESSARY AND APPROPRIATE BY THE BOARD FOR THE SUFFICIENT EVALUATION AND RESOLUTION OF THE CONFLICT OR POTENTIAL CONFLICT SHALL BE SUBMITTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A FSA ABIDES BY THE SAME JOB CLASSES ESTABLISHED BY WESTCHESTER COMMUNITY COLLEGE WHICH FOLLOWS THE STANDARDS SET BY THE COUNTY OF WESTCHESTER FOR ALL THEIR EMPLOYEES. SALARY RANGES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE FSA BOARD OF DIRECTORS. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE FSA BOARD OF DIRECTORS. INDIVIDUALS RECEIVE YEARLY STEP INCREASES DEPENDING ON WHERE THEY ARE WITHIN THE SALARY RANGE OF THEIR GRADE. FSA TIES THE COMPENSATION TO THE CSEA'S UNION COMPENSATION, MIRRORING THE ANNUAL INCREASES THEY RECEIVE IN THEIR CONTRACT. THIS PROCESS WAS LAST UNDERTAKEN IN 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON THE NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, FORM 1023, AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST AT 75 GRASSLANDS ROAD, VALHALLA, NY 10595 OR BY CALLING THE ORGANIZATION DIRECTLY AT 914-347-3910. FORM 990, PART XI, LINE 9: POSTRETIREMENT BENEFIT PLAN LIABILITY ADJUSTMENT 122,539. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. WESTCHESTER COMMUNITY COLLEGE 75 GRASSLANDS ROAD VALHALLA NY 10595 136608356 EDUCATIONAL INSTITUTION NY IRC SEC 115 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0