2025-11-12T10:54:38-06:00 2025-06-30 201317788 BOWERS & COMPANY CPAS PLLC 333 W WASHINGTON ST SUITE 500 SYRACUSE NY 13202 990 2024-07-01 160863558 MONROE COMMUNITY COLLEGE ASSOCIATION INC MONR 5852922534 1000 EAST HENRIETTA RD ROCHESTER NY 14623 VIRGINIA GEER-MENTRY EXECUTIVE DIRECTOR 5852922534 2025-11-11 1 1 RICHARD I FARLEY JR CPA P01083459 3152341100 2025-11-11 2024 2025-03-06 01:10:19Z VIRGINIA GEER-MENTRY 1000 E HENRIETTA ROAD ROCHESTER NY 14623 18204879 0 X WWW.MONROECC.EDU/DEPTS/ASSOCIATION X 1963 NY TO SUPPLEMENT, ADVANCE AND ENRICH THE EDUCATIONAL, SOCIAL, AND RECREATIONAL WELFARE OF THE STUDENTS, ALUMNI, FACULTY, AND STAFF OF MONROE COMMUNITY COLLEGE OR ANY OTHER INSTITUTION OF HIGHER EDUCATION WHICH MAY SUCCEED SUCH COLLEGE. 16 16 234 18 0 0 642483 615660 9226380 9377798 269551 598882 1100712 1040291 11239126 11632631 319800 294179 0 0 3670771 3659055 0 0 0 6494703 6888464 10485274 10841698 753852 790933 46098120 46423031 26951455 25953250 19146665 20469781 TO SUPPLEMENT, ADVANCE AND ENRICH THE EDUCATIONAL, SOCIAL, AND RECREATIONAL WELFARE OF THE STUDENTS, ALUMNI, FACULTY, AND STAFF OF MONROE COMMUNITY COLLEGE OR ANY OTHER INSTITUTION OF HIGHER EDUCATION WHICH MAY SUCCEED SUCH COLLEGE. 0 0 9050597 294179 10330283 TO SUPPLEMENT, ADVANCE AND ENRICH THE EDUCATIONAL, SOCIAL, AND RECREATIONAL WELFARE OF THE STUDENTS, ALUMNI, FACULTY, AND STAFF OF MONROE COMMUNITY COLLEGE OR ANY OTHER INSTITUTION OF HIGHER EDUCATION WHICH MAY SUCCEED SUCH COLLEGE. 9050597 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 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 0 0 1 0 0 0 1 115 0 234 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X VIRGINA GEER-MENTRY 5852922534 1000 EAST HENRIETTA ROAD ROCHESTER NY 14623 X AARON BOUYEA BOARD MEMBER 1.00 X 0 0 0 DR TERRANCE KEYS BOARD MEMBER 1.00 X 0 0 0 JOE MARCHESE BOARD MEMBER 1.00 X 0 0 0 JAMILA SMITH BOARD MEMBER 1.00 X 0 0 0 DANA WEISS BOARD MEMBER 1.00 X 0 0 0 DEBRA AKE BOARD MEMBER 1.00 X 0 0 0 KIM DELARDGE BOARD MEMBER 1.00 X 0 0 0 JODI ORIEL BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER BELLE-ISLE BOARD MEMBER 1.00 X 0 0 0 DR RYAN MESSENGER BOARD MEMBER 1.00 X 0 0 0 MICHAEL JACOBS CHAIR 1.00 X X 0 0 0 DR RYAN CLEMENS BOARD MEMBER 1.00 X 0 0 0 MATTHEW LAWSON BOARD MEMBER 1.00 X 0 0 0 PATRICIA SOLTYS BOARD MEMBER 1.00 X 0 0 0 ANGELO ROMERO BOARD MEMBER 1.00 X 0 0 0 LORITEA ELLIS BOARD MEMBER 1.00 X 0 0 0 ESMA DEMIR BOARD MEMBER 1.00 X 0 0 0 LIAM KRIEGER BOARD MEMBER 1.00 X 0 0 0 BILLY SIMBA BOARD MEMBER 1.00 X 0 0 0 VIRGINIA GEER-MENTRY SECRETARY/TREASURER 35.00 X 157378 0 15897 TERI BEST FINANCE MANAGER 35.00 X 91633 0 9531 249011 0 25428 1 0 1 0 0 615660 615660 RESIDENCE HALLS 721310 5348088 5260282 87806 STUDENT ACTIVITY FEES 611710 2548174 2548174 CHILD CARE PROGRAMS 624410 940635 940635 OTHER OPERATING REVENUE 611710 540901 540901 9377798 568571 568571 2770843 2740532 30311 30311 30311 4872007 3831716 1040291 1040291 11632631 10330283 0 686688 294179 294179 277289 277289 2643314 2581210 62104 134022 115661 18361 399980 345183 54797 204450 176440 28010 44581 44581 59293 59293 26525 26525 269919 157488 112431 793926 793926 263387 263387 8121 8121 1157113 1157113 1249624 999699 249925 144296 86578 57718 OPERATIONS 1279469 875004 404465 REPAIRS & MAINTENANCE 852523 768054 84469 MISCELLANEOUS 392504 271663 120841 BAD DEBT (RECOVERIES) 289535 289535 57648 26492 31156 10841698 9050597 1791101 0 3181259 1642216 6317972 6167948 2656134 3055592 1375728 1329965 102411 106475 39843821 21075507 18165758 18768314 12302696 13221899 1996162 2130622 46098120 46423031 1389410 1803919 148685 129747 25087541 23849958 325819 169626 26951455 25953250 X 19146665 20469781 19146665 20469781 46098120 46423031 X 790933 737695 -205647 135 X X 0 1 X 1 0 X X 1 MONROE COMMUNITY COLLEGE 160849590 5 1 1562000 0 1 1562000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 260652 260652 29696648 14111122 15585526 9886521 6964385 2922136 18768314 DEPOSITS HELD IN ESCROW FOR OTHERS 169626 169626 X 16202177 737695 3831851 4569546 11632631 0 11632631 14879061 205647 3831716 4037363 10841698 0 10841698 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH ASC 740-15-50, THE ASSOCIATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT THE ASSOCIATION IS CURRENTLY OPERATING IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO LIABILITY FOR UNRECORDED TAX BENEFITS HAS BEEN INCLUDED ON THE ASSOCIATION'S FINANCIAL STATEMENTS. THE EXEMPT ORGANIZATION'S INFORMATIONAL RETURNS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,831,716. MISCELLANEOUS INCOME 64,775. CHANGE IN FUNDED STATUS OF POSTRETIREMENT BENEFIT PLAN -64,640. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,831,716. 1 HOUSING SCHOLARSHIPS 20 159600 COLLEGE ATHLETIC SCHOLARSHIPS 61 128000 CHILD CARE SUBSIDY GRANT 1 6579 PART I, LINE 2: MCC ASSOCIATION ISSUES A CHECK TO MONROE COMMUNITY COLLEGE WITH A LISTING OF STUDENTS AND APPLICABLE SCHOLARSHIP AMOUNTS. THE COLLEGE APPLIES THOSE AMOUNTS DIRECTLY TO THE STUDENTS' ACCOUNTS. MCC ASSOCIATION DOCUMENTS THE GRANT ELIGIBILITY CALCULATIONS AND SUPPORTING DOCUMENTATION WITHIN THE CHILD CARE CENTER ADMINISTRATIVE OFFICES BASED UPON THE GRANT GUIDELINES. THE DOCUMENTATION IS MAINTAINED IN A GRANT APPLICATION FILE. THE CHILD CARE CENTER MONITORS THE STATUS OF THE FAMILIES THAT ARE BEING ASSISTED UNDER THE GRANT TO ENSURE THAT THEY REMAIN ELIGIBLE. THE CHILD CARE CENTER REQUIRES THE FAMILIES TO COMPLETE A GRANT APPLICATION THAT PROVIDES THE PERTINENT INFORMATION REGARDING INCOME ELIGIBILITY AS WELL AS THEIR STUDENT STATUS. THE CENTER ALSO REQUIRES THE FAMILIES TO INFORM THE CENTER OF ANY CHANGES IN THEIR INCOME STATUS. X X 0 0 0 0 0 0 0 0 0 VIRGINIA GEER-MENTRY SECRETARY/TREASURER 157378 0 0 0 0 0 15897 0 0 0 173275 0 0 0 A MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION (MCIDC) 510188852 61075TKS6 2014-04-10 32804923 TO FINANCE CONSTRUCTION OF RESIDENCE HALLS - BOND REFUNDING 0 0 0 A 4990400 32804923 1260513 30935411 23691 361403 223905 2014 1 0 1 1 A 0 0 1 1 1 1 0.00540 0.00540 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE WHERE IT IS REVIEWED IN DETAIL. IT THEN GOES TO THE BOARD, WHERE IT UNDERGOES A FINAL REVIEW. IT IS THEN FILED UPON APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS ARE ASKED TO COMPLETE A STATEMENT AT THE FIRST MEETING OF THE YEAR STATING WHAT, IF ANY, CONFLICTS OF INTEREST HAVE ARISEN. FORM 990, PART VI, SECTION B, LINE 15 THE MONROE COMMUNITY COLLEGE ASSOCIATION, INC. REVIEWS COMPENSATION OF ITS DIRECTOR ANNUALLY AS PART OF THE BUDGET PROCESS. THE ASSOCIATION'S SALARY RANGE FOR THE DIRECTOR POSITION IS COMPARED TO COMPENSATION FOR SIMILAR POSITIONS FOUND IN COMPENSATION SURVEYS PREPARED FOR COLLEGES AND UNIVERSITIES AS WELL AS SURVEYS APPLICABLE TO BUSINESSES AND ORGANIZATIONS IN MONROE COUNTY AND THE SURROUNDING COUNTIES. THE BOARD OF DIRECTORS OF THE ASSOCIATION THEN APPROVES THE COMPENSATION INCREASE FOR THE DIRECTOR EITHER INDIVIDUALLY OR AS PART OF THE APPROVAL OF THE MINIMUM AND MAXIMUM RANGE OF SALARY INCREASES FOR ALL ASSOCIATION EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE MONROE COMMUNITY COLLEGE ASSOCIATION, INC. (THE ASSOCIATION) MAKES AVAILABLE ITS ANNUAL TAX FILINGS FORM 990 AND FORM 990-T, IF APPLICABLE. ITS FORM 1023 APPLICATION FOR EXEMPTION UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE AND ITS ARTICLES OF INCORPORATION FOR PUBLIC INSPECTION AS FOLLOWS: THE ASSOCIATION'S POLICY IS TO PROVIDE A COPY OF THE DOCUMENTS MADE AVAILABLE FOR PUBLIC INSPECTION UPON RECEIPT OF A WRITTEN REQUEST. THE DOCUMENTS ARE TO BE PROVIDED TO THE INDIVIDUAL SUBMITTING THE REQUEST WITHIN 1 BUSINESS DAY OF RECEIPT OF THE WRITTEN REQUEST. THIS INFORMATION IS ALSO AVAILABLE ON GUIDESTAR.ORG. FORM 990, PART VII, SECTION A, COLUMN (E) ONE OR MORE OF THE ASSOCIATION'S BOARD MEMBERS ARE EMPLOYEES OF A RELATED ORGANIZATION, MONROE COMMUNITY COLLEGE. THE ASSOCIATION DOES NOT HAVE ACCESS TO THE COMPENSATION INFORMATION FOR THESE INDIVIDUALS; THEREFORE, IT WILL NOT REPORT COMPENSATION PAID BY A RELATED ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN FUNDED STATUS OF POST RETIREMENT BENEFIT PLAN -64,640. OTHER MISCELLANEOUS INCOME 64,775. FORM 990, PART XII, LINE 2C NO CHANGES FROM THE PRIOR YEAR. MONROE COMMUNITY COLLEGE 1000 EAST HENRIETTA ROAD ROCHESTER NY 14623 160849590 TO PROVIDE ACCESS TO EDUCATION & TRAINING PROGRAMS TO A DIVERSE STUDENT BODY NY 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 MONROE COMMUNITY COLLEGE M 1562000 CASH PAID MONROE COMMUNITY COLLEGE L 7035245 CASH PAID