2025-05-07T12:18:43-05:00 2024-06-30 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-07-01 133235413 BOROUGH OF MANHATTAN COMMUNITY COLLEGE AUXILIARY ENTERPRISES CORPORATION BORO 2122208061 199 CHAMBERS STREET NEW YORK NY 10007 JULIO IZQUIERDO CHAIR 2122208061 2025-03-01 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-03-21 2023 2025-03-06 01:10:19Z JULIO IZQUIERDO 199 CHAMBERS STREET NEW YORK NY 10007 5552663 0 X WWW.BMCC.CUNY.EDU X 1984 NY TO PROVIDE AUXILIARY ENTERPRISES, SUCH AS FOOD SERVICES, A BOOKSTORE, ETC., FOR THE BENEFIT OF THE CAMPUS COMMUNITY OF THE BOROUGH OF MANHATTAN COMMUNITY COLLEGE. 15 8 0 0 0 0 0 0 244444 184614 125001 1063178 707862 1559604 1077307 2807396 297561 282446 0 0 197124 169875 0 0 0 444552 1000754 939237 1453075 138070 1354321 24158352 28793503 194439 381031 23963913 28412472 X TO PROVIDE AUXILIARY ENTERPRISES, SUCH AS FOOD SERVICES, A BOOKSTORE, ETC., FOR THE BENEFIT OF THE CAMPUS COMMUNITY OF THE BOROUGH OF MANHATTAN COMMUNITY COLLEGE. 0 0 363855 242421 184614 ONE OF THE AUXILIARY'S PRINCIPAL EXEMPT PURPOSES IS THE ADMINISTRATIVE OVERSIGHT OF REVENUE-GENERATING ENTREPRENEURIAL ACTIVITIES AT THE BOROUGH OF MANHATTAN COMMUNITY COLLEGE. THE SERVICES INVOLVED ARE GENERALLY OUTSOURCED TO INDEPENDENT PROVIDERS CONTRACTING WITH, AND ANSWERABLE TO, THE AUXILIARY BOARD. THE COLLEGE'S BOOKSTORE, CAFETERIA, AND VENDING OPERATIONS ARE OUTSOURCED TO UNRELATED ORGANIZATIONS; THE AUXILIARY MANAGES THESE ACTIVITIES AND RECEIVES ALL COMMISSIONS EARNED UNDER THE CONTRACT. 182554 40025 THE AUXILIARY PROVIDES SUPPORT TO THE BOROUGH OF MANHATTAN COMMUNITY COLLEGE STUDENT SERVICES. 50138 THE AUXILIARY PROVIDES SUPPORT TO THE BOROUGH OF MANHATTAN COMMUNITY COLLEGE FACULTY BY FUNDING THE PROFESSIONAL DEVELOPMENT PROGRAMS FOR FACULTY INVOLVED IN THE CREATING AND TESTING THE ONLINE COURSES. 516719 FACILITY RENTALS 17395 COLLEGE SPACE IMPROVEMENT 534114 1130661 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 14 0 1 0 0 0 0 0 0 0 0 0 0 0 X 15 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X ADRIANA LAU 2122208061 199 CHAMBERS STREET NEW YORK NY 10007 JULIO IZQUIERDO CHAIR 5.00 35.00 X X 0 176241 58609 ANDRES COLAPINTO DIRECTOR 2.00 35.00 X 0 85828 45042 DEBORAH GAMBS DIRECTOR 2.00 35.00 X 0 106133 46058 MARINA ABRAMOV DIRECTOR 2.00 35.00 X 0 131117 29572 MICHAEL SPATH DIRECTOR 2.00 35.00 X 0 149803 55058 ENA JORDAN DIRECTOR 2.00 35.00 X 0 141283 23987 RICARDO JULIEN DIRECTOR 2.00 35.00 X 0 117173 24057 ROBERT COX DIRECTOR 2.00 0.00 X 0 0 0 GEOFFREY AKST DIRECTOR 2.00 0.00 X 0 0 0 DJIBRILLA HAMANI DIRECTOR 2.00 0.00 X 0 0 0 NAMIRA OISHE DIRECTOR 2.00 0.00 X 0 0 0 HARLILEEN SINGH DIRECTOR 2.00 0.00 X 0 0 0 MD RASHEDUR NABI DIRECTOR 2.00 0.00 X 0 0 0 OSAIROH EGHIYO-ESERE DIRECTOR 2.00 0.00 X 0 0 0 MICHELLE BADRAH DIRECTOR 2.00 0.00 X 0 0 0 0 907578 282383 0 0 1 0 0 CAFETERIA COMMISSIONS 611710 108019 108019 BOOKSTORE COMMISSIONS 611710 76595 76595 184614 613731 613731 3637 3637 1555517 0 1555517 1555517 1555517 3194714 2745267 449447 449447 449447 REVENUE - MISCELLANEOUS 900099 450 450 450 2807396 184614 0 2622782 X 95000 95000 187446 187446 169875 169875 4000 4000 102354 102354 529747 516419 13328 526 526 15476 15476 1338 1338 13933 13933 INSTITUTIONAL INITIATIV 121357 121357 STUDENT DEVELOPMENT 103703 103703 COMMUNITY SERVICES PROG 61197 61197 STUDENT PROGRAMS 17731 17731 29392 27808 1584 1453075 1130661 322414 0 454498 816336 928408 168953 307450 322690 200 4549 214444 198382 17400 16062 22450396 27464913 24158352 28793503 60373 242850 134066 138181 194439 381031 X 0 0 17400 16062 23946513 28396410 23963913 28412472 24158352 28793503 1354321 3094238 0 X X 0 1 X 1 0 X X 1 BMCC 136400434 2 1 1453075 0 1 1453075 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 33460 17398 16062 180984 180984 0 16062 X 5995987 3094238 94353 3188591 2807396 0 2807396 1547428 94353 94353 1453075 0 1453075 PART IV, LINE 2B: THE AUXILIARY HOLDS SECURITY DEPOSITS AND FUNDS FOR CERTAIN STUDENT ORGANIZATIONS. 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. 0 BOROUGH OF MANHATTAN COMMUNITY COLLEGE ASSOCIATION 199 CHAMBERS STREET NEW YORK NY 10007 136203441 501(C)(3) 75000 0 SUPPORT FOR ATHLETIC PROGRAM BOROUGH OF MANHATTAN COMMUNITY COLLEGE 199 CHAMBERS STREET NEW YORK NY 10007 136400434 501(C)(3) 20000 0 COMMENCEMENT FINANCIAL ASSISTANCE 408 147421 FACULTY DEVELOPMENT 16 40025 0 0 0 0 0 0 0 0 0 JULIO IZQUIERDO CHAIR 0 176241 0 0 0 0 0 10473 0 48136 0 234850 0 0 MICHAEL SPATH DIRECTOR 0 149803 0 0 0 0 0 19474 0 35584 0 204861 0 0 ENA JORDAN DIRECTOR 0 141283 0 0 0 0 0 10474 0 13513 0 165270 0 0 MARINA ABRAMOV DIRECTOR 0 131117 0 0 0 0 0 10474 0 19098 0 160689 0 0 DEBORAH GAMBS DIRECTOR 0 106133 0 0 0 0 0 10474 0 35584 0 152191 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS CIRCULATED TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND COMMENTS. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED ON THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BUSINESS TRANSACTIONS ARE PERFORMED WITH PARTIES WITH WHICH THE ORGANIZATION HAS AN "ARM'S LENGTH" RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 THE AUXILIARY DOES NOT COMPENSATE ANY OF ITS DIRECTORS OR OFFICERS. ALL COMPENSATION IS PAID BY A RELATED ORGANIZATION, BMCC. THE COMPENSATION OF INDIVIDUALS RUNNING THE AUXILIARY IS SET BY THE COLLEGE ITSELF AND IS ESTABLISHED IN CONFORMITY WITH COMPENSATION GUIDELINES DETERMINED BY THE CITY UNIVERSITY OF NEW YORK. THESE GUIDELINES ARE COMPLIED WITH BY ALL ASSOCIATIONS AND AUXILIARIES SUPPORTING VARIOUS CUNY COLLEGES. FORM 990, PART VI, SECTION C, LINE 19 THE AUXILIARY MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS ALSO PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART IX, LINE 11G AUDIT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,878. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,878. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 450. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 450. SECURITY & CLEANING SERVICES: PROGRAM SERVICE EXPENSES 516,419. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 516,419. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2024. CUNY - BOROUGH OF MANHATTAN COMMUNITY COLLEGE 199 CHAMBERS STREET MANHATTAN NY 10007 136400434 COLLEGE - PART OF THE CITY UNIVERSITY OF NEW YORK NY 501(C)(3) LINE 6 N/A 0 BOROUGH OF MANHATTAN COMMUNITY COLLEGE ASSOCIATION 199 CHAMBERS STREET MANHATTAN NY 10007 136203441 SUPPORT SERVICES NY 501(C)(3) LINE 10 CUNY - BMCC 0 RESEARCH FOUNDATION OF CUNY 230 W 41ST STREET NEW YORK NY 10036 131988190 RESEARCH NY 501(C)(3) LINE 12A, I N/A 0 BOROUGH OF MANHATTAN COMMUNITY COLLEGE EARLY CHILDHOOD CENTER 199 CHAMBERS STREET NEW YORK NY 10007 133251186 CHILDCARE NY 501(C)(3) LINE 7 CUNY - BMCC 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0