2024-12-18T10:14:42-06:00 2024-06-30 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-07-01 113022873 KINGSBOROUGH COMMUNITY COLLEGE AUXILIARY ENTERPRISES CORPORATION KING 7183685028 2001 ORIENTAL BOULEVARD BROOKLYN NY 11235 EDWISIMONE RODRIGUEZ CHAIRPERSON 7183685028 2024-12-17 1 0 DAVID A URBAN CPA P00630018 7166340700 2024-12-17 2023 2024-10-15 13:58:12Z EDWISIMONE RODRIGUEZ 2001 ORIENTAL BOULEVARD BROOKLYN NY 11235 1005276 0 X WWW.KBCC.CUNY.EDU X 1983 NY TO PROVIDE AUXILIARY SERVICES, SUCH AS FOOD SERVICES, PARKING FACILITIES, A BOOKSTORE, ETC., FOR THE BENEFIT OF THE CAMPUS COMMUNITY OF KINGSBOROUGH COMMUNITY COLLEGE. 11 7 0 7 205003 150123 172605 0 749750 663854 58570 75316 286626 266106 1267551 1005276 503000 503000 0 0 184006 199252 0 0 0 575674 368879 1262680 1071131 4871 -65855 4283512 4147145 592702 602302 3690810 3544843 X TO PROVIDE AUXILIARY SERVICES, SUCH AS FOOD SERVICES, PARKING FACILITIES, A BOOKSTORE, ETC., FOR THE BENEFIT OF THE CAMPUS COMMUNITY OF KINGSBOROUGH COMMUNITY COLLEGE. 0 0 28068 PUBLIC SERVICE - TO PROVIDE FUNDING FOR FACILITY USAGE, LICENSING FEES, COMMUNITY CULTURAL EVENTS, THE SUMMER BEACH PROGRAM, AND HOSPITALITY FOR THE COLLEGE AND COLLEGE COMMUNITY.HOMECOMING EVENT - TO PROVIDE FUNDING FOR AN ANNUAL HOMECOMING EVENT TO INVITE ALUMNI, STUDENTS, STAFF, FACULTY, AND THE COMMUNITY AT LARGE. 10851 329012 PARKING - THE AUXILIARY PROVIDES FUNDING FOR SECURITY AND MISCELLANEOUS EXPENSES ASSOCIATED WITH THE MAINTENANCE OF AN ON-CAMPUS PARKING FACILITY AS WELL AS THE RENTAL OF AN OFF-CAMPUS FACILITY THAT PROVIDES ADDITIONAL PARKING FOR STUDENTS DURING PEAK ENROLLMENT PERIODS. 756084 503000 341482 OTHER ACTIVITIES IN SUPPORT OF THE COLLEGE. PERFORMING ARTS - THE AUXILIARY ALLOCATES FUNDS TO SUPPORT THE COLLEGE'S CULTURAL AND ARTISTIC PROGRAMS. VARIOUS PROGRAMS THROUGHOUT THE YEAR INCLUDE MUSICAL PERFORMANCES, A SUMMER CONCERT SERIES, AN ADULT THEATRICAL PROGRAM, AND A CHILDREN'S THEATER.PERFORMING ARTS REVENUE DECREASED BECAUSE OF THE VACANCY IN THE EXECUTIVE DIRECTOR OF OSK WHICH RESULTED IN NO PROGRAMMING FOR FISCAL YEAR 2024. 795003 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 1 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 21 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X ANDRES ESCOBAR CHAIRPERSON 7183685028 2001 ORIENTAL BOULEVARD BROOKLYN NY 11235 EDUARDO RIOS CHAIRPERSON (TO APR '24) 2.00 35.00 X X 0 209666 105672 EDWISIMONE RODRIGUEZ VICE CHAIR/CURRENT CHAIR 2.00 35.00 X X 0 175544 88474 JUDITH COHEN SECRETARY 2.00 35.00 X X 0 67978 34261 ANTHONY MARZUILLO DIRECTOR 0.50 35.00 X 0 111714 56304 JULIE TURLEY DIRECTOR 0.50 35.00 X 0 92110 46423 TZIPORAH STERN DIRECTOR 0.50 35.00 X 0 115373 58148 NADIA MATTHIE DIRECTOR 0.50 0.00 X 0 0 0 JOSEPH TEDESCHI DIRECTOR 0.50 0.00 X 0 0 0 NETANEL NEMET DIRECTOR (FALL 2023) 0.50 0.00 X 0 0 0 ADAIAH BRUNSON DIRECTOR 0.50 0.00 X 0 0 0 VALERIYA SHUMYATSKAYA DIRECTOR 0.50 0.00 X 0 0 0 JAIDEN PINNOCK DIRECTOR 0.50 0.00 X 0 0 0 AYESHA AZAD DIRECTOR 0.50 0.00 X 0 0 0 ANDRES ESCOBAR TREASURER 2.00 35.00 X X 0 172518 86949 LAILA ASIF DIRECTOR 0.50 0.00 X 0 0 0 0 944903 476231 0 0 1 0 0 PARKING FEES 812930 329012 329012 MOTORCYCLE SAFETY SCHO 611710 123654 123654 VENDING COMMISSIONS 611710 112961 112961 BOOKSTORE COMMISSIONS 611710 51753 51753 CAFETERIA COMMISSIONS 611710 39274 39274 7200 7200 663854 52585 52585 1063 1063 251203 0 251203 251203 197803 53400 22731 0 22731 22731 22731 MISCELLANEOUS 900099 9340 2140 7200 ATM COMMISSIONS 900099 4500 4500 13840 1005276 670494 205003 129779 500000 500000 3000 3000 199252 199252 2153 2153 12000 12000 12878 12878 17303 17303 47923 34336 13587 757 757 8825 8825 3950 3950 88796 88796 8034 176 7858 UBIT TAX 21118 21118 DEAN'S FUND - HOSPITALI 36265 36265 OTHER EXP 29466 10648 18818 MAINTENANCE 24453 24453 54958 54958 1071131 795003 276128 0 1087142 914505 1039536 1044330 84524 147143 78583 73040 13327 5543 1561897 1674558 497086 361066 4283512 4147145 163570 76898 4300 26525 72004 153065 352828 345814 592702 602302 X 0 0 62319 5543 3628491 3539300 3690810 3544843 4283512 4147145 -65855 65076 -145188 0 X X 0 1 X 1 0 X 160624 104792 135100 172605 573121 858188 326435 582762 742550 663854 3173789 23133 23133 23133 19829 19829 109057 1041945 454360 740995 934984 683683 3855967 0 0 0 3855967 124605 18020 54283 36518 53648 287074 35290 35290 159895 18020 54283 36518 53648 322364 4803 6915 52877 4639 13840 83074 1206643 479295 848155 976141 751171 4261405 0.90490 0.86030 0.07560 0.12550 X 0 1 X 78583 73040 5543 5543 DUE FROM RELATED PARTY 97306 LEASE RECEIVABLE 114602 RIGHT-TO-USE ASSET (NET) 149158 361066 DEFERRED INFLOWS OF RESOURCES 112343 LEASE LIABILITY 224571 SECURITY DEPOSITS 8900 345814 X 1090181 65076 19829 84905 1005276 0 1005276 1090960 19829 19829 1071131 0 1071131 PART IV, LINE 2B: THE AUXILIARY HOLDS CERTAIN FUNDS ON BEHALF OF ORGANIZATIONS RELATED AND UNRELATED TO THE COLLEGE. ADDITIONALLY, THE AUXILIARY MAY HOLD FUNDS COLLECTED FROM STUDENTS TO SUPPORT VARIOUS EDUCATIONAL AND ARTISTIC PROGRAMS. PART X, LINE 2: THE AUXILIARY 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 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 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 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. 1 KINGSBOROUGH COMMUNITY COLLEGE 2001 ORIENTAL BOULEVARD BROOKLYN NY 11235 136400434 501(C)(3) 500000 0 GENERAL SUPPORT - OTPS 0 0 0 0 0 0 0 0 0 EDUARDO RIOS CHAIRPERSON (TO APR '24) 0 209666 0 0 0 0 0 0 0 105672 0 315338 0 0 EDWISIMONE RODRIGUEZ VICE CHAIR/CURRENT CHAIR 0 175544 0 0 0 0 0 0 0 88474 0 264018 0 0 ANDRES ESCOBAR TREASURER 0 172518 0 0 0 0 0 0 0 86949 0 259467 0 0 TZIPORAH STERN DIRECTOR 0 115373 0 0 0 0 0 0 0 58148 0 173521 0 0 ANTHONY MARZUILLO DIRECTOR 0 111714 0 0 0 0 0 0 0 56304 0 168018 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT APPOINTS FACULTY AND ADMINISTRATORS TO THE BOARD OF DIRECTORS. ADDITIONALLY, THE AUXILIARY'S BOARD OF DIRECTORS INCLUDES STUDENT REPRESENTATIVES. STUDENTS ATTENDING KINGSBOROUGH COLLEGE ELECT THE STUDENT REPRESENTATIVES TO SIT ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A MEETING OF THE BOARD OF DIRECTORS WAS CALLED TO REVIEW AND APPROVE THE FORM 990 BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AT AN ANNUAL MEETING OF THE BOARD OF DIRECTORS, THE CONFLICT OF INTEREST POLICY IS PRESENTED, REVIEWED, AND DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE OFFICERS DIRECTLY; THEIR COMPENSATION IS PAID FROM RELATED ENTITIES AND IS CONSISTENT WITH UNIVERSITY GUIDELINES AND CONTRACTS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES TO THE AUDIT OVERSIGHT OR SELECTION PROCESS FOR THE FISCAL YEAR ENDED JUNE 30, 2024. KINGSBOROUGH COUMMUNITY COLLEGE 2001 ORIENTAL BOULEVARD BROOKLYN NY 11235 136400434 EDUCATION NY 501(C)(3) LINE 6 0 KINGSBOROUGH COLLEGE ASSOC 2001 ORIENTAL BOULEVARD BROOKLYN NY 11235 112050344 SUPPORT SERVICES NY 501(C)(3) LINE 10 0 RESEARCH FOUNDATION OF CUNY 230 W 41ST STREET NEW YORK NY 10036 131988190 RESEARCH NY 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0