﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-15T08:09:43-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>050519103</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FARMER &amp; VINING PC CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6 STATE ST</AddressLine1Txt>
        <CityNm>WARREN</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>02885</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133460157</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IMPERIAL COURT OF NEW YORK INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IMPE</BusinessNameControlTxt>
      <PhoneNum>6469426603</PhoneNum>
      <USAddress>
        <AddressLine1Txt>93 FOURTH AVENUE SUITE 269</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH CONIGLIARO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6469426603</PhoneNum>
      <SignatureDt>2026-09-14</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH FARMER CPA</PreparerPersonNm>
      <PTIN>P00197059</PTIN>
      <PhoneNum>4012471040</PhoneNum>
      <PreparationDt>2026-09-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ICNY.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>66981</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>43810</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1606</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">21565</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>51590</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-30025</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>15391</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>23148</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>5898</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>16119</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45165</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29774</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>37193</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-3642</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>3777</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>37193</BOYAmt>
        <EOYAmt>3777</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>37193</BOYAmt>
        <EOYAmt>3777</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>37193</BOYAmt>
        <EOYAmt>3777</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RAISE FUNDS FOR ORGANIZATIONS INCLUDING, BUT NOT LIMITED TO, THOSE SUPPORTING THE GAY, LESBIAN, BISEXUAL AND TRANSGENDER COMMUNITIES, HIV ORGANIZATIONS, SOCIAL SERVICE ORGANIZATIONS, AND YOUTH ENRICHMENT PROGRAMS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS ISSUED IN ACCORDANCE WITH THE ORGANIZATION'S MISSION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>23148</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>45165</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45165</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH CONIGLIARO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL ZAPPOLA</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES LARUSSO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES CHING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONY MONTELEONE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEAN WILLEMANN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JAMES LARUSSO</PersonNm>
        <USAddress>
          <AddressLine1Txt>93 FOURTH AVE</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10003</ZIPCd>
        </USAddress>
        <PhoneNum>6469426603</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>12850</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21852</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21340</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40262</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43810</CurrentTaxYearAmt>
        <TotalAmt>140114</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>12850</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21852</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21340</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40262</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43810</CurrentTaxYearAmt>
        <TotalAmt>140114</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>140114</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>1606</CurrentTaxYearAmt>
        <TotalAmt>1606</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>141720</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>21565</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98870</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>GALA</Event1Nm>
        <GrossReceiptsEvent1Amt>21565</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>21565</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>29613</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>21977</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>21565</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>21565</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>29613</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>21977</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>51590</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-30025</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: PFLAG NY CASH CONTRIBUTION: 20,048</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 8,653 OFFICE EXPENSES 4,496 MEETINGS 300 INSURANCE 1,883 BANK CHARGES 787 TOTAL 16,119</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT -3,642</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RAISE FUNDS FOR ORGANIZATIONS INCLUDING, BUT NOT LIMITED TO, THOSE SUPPORTING THE GAY, LESBIAN, BISEXUAL AND TRANSGENDER COMMUNITIES, HIV ORGANIZATIONS, SOCIAL SERVICE ORGANIZATIONS, AND YOUTH ENRICHMENT PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>