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          <BusinessNameLine1Txt>GREATER NEW YORK AUTOMOTIVE DEALERS ASSOCIATION</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>GREATER NEW YORK AUTOMOTIVE DEALERS ASSOCIATION</BusinessNameLine2Txt>
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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CAET WAS FORMED TO PROMOTE THE EDUCATIONAL MISSION OF THE SUPPORTED ORGANIZATION.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3C</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT HAS STRICT CONTROLS IN PLACE BEFORE ANY OF THE CENTER'S FUNDS ARE TRANSFERRED TO ITS SUPPORTED ORGANIZATION. BOARD APPROVAL IS REQUIRED FOR ALL MAJOR EXPENDITURES.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION E, LINE 2A</FormAndLineReferenceDesc>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION E, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPPORTED ORGANIZATION'S MISSION INCLUDEDS A PROVISION FOR THE EDUCATION OF THE AUTOMOBILE INDUSTRY AND ITS PRODUCTS. THE CENTER PARTICIPATES IN ACTIVITIES THAT SUPPORT THIS MISSION.</ExplanationTxt>
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      <EquipmentGrp>
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        <Desc>SECURITY DEPOSIT</Desc>
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      <TotalRevenuePerForm990Amt>2379661</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>2055728</ExpensesSubtotalAmt>
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        <GrossRevenueEvent1Amt>490059</GrossRevenueEvent1Amt>
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        <GrossReceiptsTotalAmt>490059</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>490059</GrossRevenueTotalEventsAmt>
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        <DirectExpenseSummaryEventsAmt>423838</DirectExpenseSummaryEventsAmt>
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      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
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      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
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      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
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        <PersonNm>MARK SCHIENBERG</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CAET WAS ESTABLISHED AS A SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE TO SUPPORT THE ACTIVITIES OF THE GREATER NEW YORK AUTOMOBILE DEALERS ASSN. THE CAET OPERATES AN EDUCATION FACILITY, WHOSE MISSION IS TO PROMOTE EXCELLENCE AND ETHICAL STANDARDS IN ALL PHASES OF THE AUTOMOBILE RETAIL INDUSTRY, INCLUDING MANAGEMENT, SALES, SERVICE AND TRAFFIC SAFETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CENTER DOES NOT USE VOLUNTEERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 2021 FORM 990 HAS BEEN COMPLETED BY OUR INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS. THE COMPLETED FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S PRESIDENT AND SUBSEQUENTLY BY THE BOARD OF DIRECTORS. THE PRESIDENT GIVES A FULL REPORT TO THE GOVERNING BOARD. UPON BOARD APPROVAL, THE CHAIRMAN OF THE BOARD WILL REVIEW EVERY PAGE OF THE COMPLETED FORM 990 WITH THE PRESIDENT OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL CONFLICT OF INTEREST TRANSACTIONS MUST BE DISCLOSED TO THE PRESIDENT OR TO THE VICE PRESIDENT OF LEGAL AFFAIRS, WHO WILL THEN DETERMINE WHETHER DISCLOSURE IS REQUIRED TO THE BOARD OF DIRECTORS, AT WHICH TIME THE BOARD WILL DETERMINE WHETHER TO EVALUATE OR RATIFY THESE TRANSACTIONS. AN INVESTIGATION WILL BE CONDUCTED AND APPROPRIATE ACTIONS TAKEN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT PAY PAYROLL. THE PRESIDENT IS PAID THROUGH AN AFFILIATE OF THE CAET. THE EXECUTIVE AND FINANCE COMMITTEES OF THE BOARD OF DIRECTORS ANNUALLY REVIEW AND DETERMINES THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE COMPLETED FORM 990 IS AVAILABLE AT THE OFFICES OF THE ORGANIZATION AND UPON WRITTEN REQUEST, A COPY WILL PROMPTLY BE MAILED. THE FORM 990 CAN ALSO BE VIEWED ON THE GUIDESTAR.ORG WEBSITE.</ExplanationTxt>
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    </IRS990ScheduleO>
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  </ReturnData>
</Return>