2025-01-16T15:24:39-05:00 2024-06-30 141604297 RBT CPAS LLP 11 RACQUET RD NEWBURGH NY 12550 990 2023-07-01 141418021 ORANGE COUNTY COMMUNITY COLLEGE ASSOCIATION INC ORAN 8453414340 115 SOUTH STREET MIDDLETOWN NY 10940 PAUL MARTLAND EXECUTIVE DIRECTOR 8453414340 2025-01-16 true true DALE M HLAVACEK CPA P01312818 8455679000 2025-01-16 2023 2024-10-15 13:58:12Z PAUL MARTLAND 115 SOUTH STREET MIDDLETOWN NY 10940 1505542 false X N/A X 1958 NY TO PROVIDE AUXILIARY SERVICES TO ORANGE COUNTY COMMUNITY COLLEGE, INC. (THE "COLLEGE"). THESE SERVICES INCLUDE MANAGING THE SERVICE CONTRACTS OF THE CAMPUS BOOKSTORE AND FOOD SERVICE OPERATIONS, OPERATING THE MORRISON AND NEWBURGH LABORATORY SCHOOLS (CHILDCARE PROGRAM), PROVIDING BOOKKEEPING AND OPERATING SUPPORT FOR STUDENT ACTIVITIES AND THE MANAGEMENT OF REAL ESTATE HELD FOR THE USE AND BENEFIT OF THE COLLEGE. 10 6 47 0 852195 741279 774457 760835 152309 428 10018 3000 1788979 1505542 0 0 1318232 1640577 0 0 245926 251572 1564158 1892149 224821 -386607 1378186 1090323 2042198 2140942 -664012 -1050619 X TO PROVIDE AUXILIARY SERVICES TO ORANGE COUNTY COMMUNITY COLLEGE, INC. (THE "COLLEGE"). THESE SERVICES INCLUDE MANAGING THE SERVICE CONTRACTS OF THE CAMPUS BOOKSTORE AND FOOD SERVICE OPERATIONS, OPERATING THE MORRISON AND NEWBURGH LABORATORY SCHOOLS (CHILDCARE PROGRAM), PROVIDING BOOKKEEPING AND OPERATING SUPPORT FOR STUDENT ACTIVITIES AND THE MANAGEMENT OF REAL ESTATE HELD FOR THE USE AND BENEFIT OF THE COLLEGE. false false 1718418 760835 SERVICES PROVIDED INCLUDE MANAGING THE SERVICE CONTRACTS OF THE CAMPUS BOOKSTORE AND FOOD SERVICE OPERATIONS, PROVIDING BOOKKEEPING AND OPERATING SUPPORT FOR STUDENT ACTIVITIES, AND THE MANAGEMENT OF REAL ESTATE HELD FOR THE USE AND BENEFIT OF ORANGE COUNTY COMMUNITY COLLEGE. DURING SEPTEMBER 2018, THE ORGANIZATION BEGAN OPERATING ORANGE COUNTY COMMUNITY COLLEGE'S MORRISON AND NEWBURGH LABORATORY SCHOOLS (CHILDCARE PROGRAM.) 1718418 true true false false false false false false true false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 11 0 true 47 true false false false false false false false false false false false false X 10 6 false false false false false false false true true false false true true true true true false false false false NY X GLEN CONNOLY 8453414340 115 SOUTH STREET MIDDLETOWN NY 10940 KRISTINE YOUNG DIRECTOR 1.00 40.00 X 0 243884 61875 PAUL MARTLAND EXECUTIVE DI 8.00 40.00 X X 0 138605 49707 ELIZABETH CARRIS-SWAN DIRECTOR 1.00 40.00 X 0 89186 46767 ELIZABETH TARVIN DIRECTOR 1.00 40.00 X 0 92844 11554 GERIANNE BRUSATI TERM ENDED 0 X X 0 0 0 ALEC GLADD DIRECTOR 1.00 X 0 0 0 TOM HUNTER DIRECTOR 1.00 X 0 0 0 ALEX KEMP VICE CHAIRPE 1.00 X X 0 0 0 CINDY MALEIKE DIRECTOR 1.00 X 0 0 0 ROGER PIKUL CHAIRPERSON 1.00 X X 0 0 0 ADRIENNE VICTOR DIRECTOR 1.00 X 0 0 0 564519 169903 false true false 496283 244996 741279 LAB SCHOOL FEE INCOME 585482 585482 COMMISSION INCOME 116113 116113 FEE INCOME 35000 35000 RENTAL INCOME- COLLEGE 24240 24240 760835 428 428 LAB SCHOOL MISC 3000 3000 3000 1505542 763835 428 1253110 1173450 79660 55605 52070 3535 203440 145409 58031 128422 120258 8164 15050 9997 5053 15891 10556 5335 516 516 24095 20467 3628 5672 3461 2211 2739 1424 1315 6427 3319 3108 36374 32683 3691 LAB SCHOOL PROGRAM EXP 122750 122750 BAD DEBT RECOVERY 10500 10500 MICRO MARKET THEFT LOSSES 10168 10168 MISCELLANEOUS 1090 1090 300 300 1892149 1718418 173731 0 93278 18495 541375 256803 180295 257732 9117 9457 413299 267119 152607 146180 401514 401656 1378186 1090323 87268 148906 283 4399 401514 401656 1553133 1585981 2042198 2140942 X -664012 -1050619 -664012 -1050619 1378186 1090323 -386607 X false true X true false X X 1 ORANGE COUNTY COMMUNITY COLLEGE 146004242 2 true 0 0 1 0 true true false false false false false false false false false false false false false false false PART IV, SECTION A, LINE 2 THE ASSOCIATION SUPPORTS ORANGE COUNTY COMMUNITY COLLEGE (THE "COLLEGE") PER ITS GOVERNING DOCUMENTS. THE COLLEGE IS A STATE UNIVERSITY UNDER SECTION 170(B)(1)(A)(V) AND IS NOT REQUIRED TO OBTAIN RECOGNITION OF ITS PUBLIC CHARITY STATUS. THE ASSOCIATION DETERMINED THAT THE COLLEGE WOULD BE DESCRIBED IN SECTION 509(A)(2) AS IT SERVICES THE EDUCATIONAL NEEDS OF THE GENERAL PUBLIC. PART IV, SECTION B, LINE 1 THE COLLEGE DOES NOT HAVE THE ABILITY TO APPOINT OR REMOVE THE BOARD OF DIRECTORS OF THE ASSOCIATION PER THE GOVERNING DOCUMENTS OF THE ASSOCIATION. HOWEVER, THE COLLEGE SUPERVISES/OPERATES THE ASSOCIATION BASED ON ITS CLOSE RELATIONSHIP WITH THE ASSOCIATION. THE ASSOCIATION'S BOARD OF DIRECTORS AND OFFICERS SHALL BE PERSONS WHO OCCUPY THE POSITIONS ON THE BOARD OF TRUSTEES, ADMINISTRATION, FACULTY, STUDENT BODY, AND ALUMNI OF THE COLLEGE. THE ASSOCIATION'S BOARD OF DIRECTORS CONSIST OF THREE (3) TO FIVE (5) COMMUNITY MEMBERS, ONE (1) REPRESENTATIVE FROM THE STUDENT SENATE, ONE (1) REPRESENTATIVE AND ONE ALTERNATE FROM THE COLLEGE'S BOARD OF TRUSTEES, ONE (1) REPRESENTATIVE FROM THE SUNY ORANGE FOUNDATION BOARD OF DIRECTORS, ONE (1) REPRESENTATIVE FROM COLLEGE GOVERNANCE, THE STUDENT REPRESENTATIVE TO THE COLLEGE'S BOARD OF TRUSTEES, THE COLLEGE PRESIDENT, THE COLLEGE'S VICE PRESIDENT FOR STUDENT SERVICES, THE COLLEGE'S VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, AND THE EXECUTIVE DIRECTOR OF THE COLLEGE ASSOCIATION. THE ASSOCIATION'S CURRENT EXECUTIVE DIRECTOR IS ALSO THE COLLEGE'S VICE PRESIDENT FOR INSTITUTIONAL ADVANCEMENT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 374940 232768 142172 38359 34351 4008 146180 AGENCY FUNDS HELD FOR STUDENT ACTIVI 401656 401656 POST-RETIREMENT MEDICAL BENEFITS 1559172 DEPOSITS 15000 COMPENSATED ABSENCES LIABILITY 11809 1585981 X 1505542 1505542 1505542 1892149 1892149 1892149 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION IS THE CUSTODIAN AND FISCAL AGENT FOR THE SUNY ORANGE STUDENT ACTIVITIES FUND AND AGENCY CLUBS FOR ORANGE COUNTY COMMUNITY COLLEGE. THE SUNY ORANGE ACTIVITIES FUND AND AGENCY CLUBS REPRESENT THE FUNDS OF THE STUDENTS OF SUNY ORANGE. THE ASSOCIATION EXERCISES GENERAL OVERSIGHT OF THESE FUNDS. THE AGENCY FUNDS, INCLUDING THE STUDENT LOAN FUNDS, AND THE STUDENT ACTIVITY FUND ARE INDEPENDENT OF THE ASSOCIATION WITH RESPECT TO ITS FINANCIAL TRANSACTIONS AND THE DESIGNATION OF STUDENT MANAGEMENT. SCHEDULE D, PAGE 3, PART X THE ASSOCIATION FILES AN ANNUAL FORM 990 AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE ASSOCIATION. THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). THE ASSOCIATION ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE ASSOCIATIONS TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS PRIOR TO 2021. false false false false false false false false false KRISTINE YOUNG DIRECTOR 243884 24285 37590 305759 PAUL MARTLAND EXECUTIVE DIRECTOR 138605 12117 37590 188312 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE AUXILIARY SERVICES TO ORANGE COUNTY COMMUNITY COLLEGE, INC. (THE "COLLEGE"). THESE SERVICES INCLUDE MANAGING THE SERVICE CONTRACTS OF THE CAMPUS BOOKSTORE AND FOOD SERVICE OPERATIONS, OPERATING THE MORRISON AND NEWBURGH LABORATORY SCHOOLS (CHILDCARE PROGRAM), PROVIDING BOOKKEEPING AND OPERATING SUPPORT FOR STUDENT ACTIVITIES AND THE MANAGEMENT OF REAL ESTATE HELD FOR THE USE AND BENEFIT OF THE COLLEGE. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED BY THE BOARD AND DIRECTOR OF AUXILIARY SERVICES. ONCE REVIEWED AND APPROVED FOR RELEASE, THE RETURN IS FINALIZED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS THE ORGANIZATION'S BOARD MEMBERS, COMMITTEE MEMBERS WITH BOARD-DELEGATED POWER, AND EMPLOYEES. EACH DIRECTOR, MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS AND CERTAIN EMPLOYEES DETERMINED BY THE BOARD SHALL ANNUALLY SIGN A STATEMENT, WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THAT POLICY, (C) HAS AGREED TO COMPLY WITH THAT POLICY, (D) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND CORPORATION; THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES, AND (E) DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST IN WRITING. AFTER DISCLOSURE OF FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION CONDUCTS PERIODIC REVIEWS OF COMPENSATION ARRANGEMENTS TO DETERMINE IF ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE THE RESULT OF ARM'S LENGTH BARGAINING. ON AN ANNUAL BASIS, ALL TRANSACTIONS DISCUSSED AND IDENTIFIED AS CONFLICTS OF INTEREST WILL BE EVALUATED BY DISINTERESTED PERSONS AS TO WHETHER THE TRANSACTION MEETS THE REQUIREMENTS OF A FAIR AND REASONABLE TRANSACTION WITH THE NYS ATTORNEY. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE ON FILE AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. ORANGE COUNTY COMMUNITY COLLEGE 115 SOUTH STREET MIDDLETOWN NY 10940 146004242 COLLEGE NY N/A false false false false false false false false false false true false true true true false false true false false ORANGE COUNTY COMMUNITY COLLEGE L 75000 FMV