2020-07-14T10:49:40-05:00 2019-08-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2018-09-01 131691711 FACULTY STUDENT ASSOCIATION OF WESTCHESTER COMMUNITY COLLEGE INC FACU 9143473910 75 GRASSLANDS ROAD VALHALLA NY 10595 JOSEPH POPPA EXECUTIVE DIRECTOR 9143473910 2020-07-14 1 GARRETT M HIGGINS P00543209 9143818900 2020-06-24 69.125.40.41 2020-07-14 10:40:20 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7E06323AEACA0FE012E5AA078E606B1058449896 2018 2020-09-23 17:36:50Z JOSEPH POPPA 75 GRASSLANDS ROAD VALHALLA NY 10595 10560381 0 X N/A X 1953 NY THE ASSOC. IS A NOT-FOR PROFIT ORGANIZATION, SEPARATE FROM WESTCHESTER COMMUNITY COLLEGE. THE PURPOSE OF THE ASSOCIATION IS TO PROVIDE SERVICES TO THE STUDENT BODY AND FACULTY OF THE COLLEGE. THESE INCLUDE CULTURAL AND ATHLETIC ACTIVITIES. 15 6 151 19 0 0 0 0 2495991 3595977 6308 50574 1617372 1068406 4119671 4714957 0 42982 0 0 3287779 2766025 0 0 0 1801926 1853252 5089705 4662259 -970034 52698 13624784 12435756 8479861 7238135 5144923 5197621 X THE ASSOCIATION IS A NEW YORK STATE NOT-FOR-PROFIT ORGANIZATION. ITWAS ORGANIZED TO PROVIDE SERVICES TO THE STUDENT BODY AND FACULTY OFWESTCHESTER COMMUNITY COLLEGE, INC., WHICH INCLUDES CULTURAL ANDATHLETIC ACTIVITIES, OPERATIONS OF THE BOOKSTORE, CAFETERIA AND STUDENT GOVERNMENT. 0 0 1374536 1846059 PROVIDING EDUCATION, SOCIAL, CULTURAL & RECREATIONAL ACTIVITIES FOR THE COLLEGE COMMUNITY (GENERAL FUND & FOOD SERVICE):THE FACULTY STUDENT ASSOCIATION (FSA) PROVIDES SERVICES TO BENEFIT THE EDUCATIONAL, HEALTH, WELFARE AND SAFETY OF THE STUDENTS THROUGH ITS STUDENT LIFE AND SECURITY DEPARTMENTS. THE ASSOCIATION ALSO PROVIDES THE ENTIRE COLLEGE COMMUNITY WITH DINING, VENDING AND COPIER SERVICES. THE BUSINESS OFFICE SUPPORTS ALL FSA OPERATIONS WITH FINANCIAL, ADMINISTRATIVE, PAYROLL AND HUMAN RESOURCES SERVICES. THE ASSOCIATION ALSO ACTS IN A FIDUCIARY CAPACITY FOR VARIOUS FACILITIES UTILIZATION FUNDS (FUF) AGENCY ACCOUNTS ON BEHALF OF THE COLLEGE AND STUDENT ORGANIZATIONS.DINING SERVICES:PROVIDES THREE ON CAMPUS LOCATIONS, TWO IN THE STUDENT CENTER AND ONE IN THE GATEWAY BUILDING. THESE INCLUDE THE VIKING CAFE SERVING HOT, COLD AND PREPACKAGED BREAKFAST, LUNCH AND LATE AFTERNOON/EVENING ITEMS INCLUDING FRESH MADE SUSHI, CREMA CAFE WHICH IS A "WE PROUDLY SERVE STARBUCKS" COFFEE SHOP SERVING MADE TO ORDER HOT AND COLD STARBUCKS BEVERAGES, AS WELL AS, A VARIETY OF BAKED GOODS AND GRAB-N-GO FOOD ITEMS, AND THE SIEGEL CAFE (GATEWAY) SERVING COFFEE, BEVERAGES, BAKED GOODS AND GRAB-N-GO SANDWICHES AND SALADS. 1099055 930449 CULTURAL ARTS & BOOKSTORE:CULTURAL ARTS:SMART ARTS PROVIDES THE CAMPUS AND OUTSIDE COMMUNITY WITH UNIQUE, ARTISTIC PERFORMANCES IN DANCE, THEATER AND MUSIC BY EXCITING WORLD-CLASS PERFORMERS. THESE PERFORMANCES INCLUDE BOTH MULTI-CULTURAL AND BEHIND THE SCENES EVENTS. THERE IS ALSO PROGRAMMING FOR MINI-LECTURES/DISPLAYS AND OPPORTUNITIES TO MEET CELEBRITY ARTISTS.BOOKSTORE:THE WCC BOOKSTORE IS AN FSA CONTRACTED SERVICE BEING OPERATED BY BARNES & NOBLE COLLEGE. THE BOOKSTORE PROVIDES STUDENTS WITH TEXTBOOKS (NEW, USED, RENTAL, ELECTRONIC) ONLINE EDUCATIONAL MATERIAL, SUPPLIES, AS WELL AS, COLLEGE APPAREL, STATIONARY, METRO-CARDS AND GIFT ITEMS. 690012 1053712 STUDENT GOVERNMENT ASSOCIATION:THE OFFICE OF STUDENT INVOLVEMENT IS THE PRIMARY SPONSOR FOR STUDENT PROGRAMMING, EVENTS AND ACTIVISM ON CAMPUS, AS WELL AS, OVERSIGHT OF THE STUDENT GOVERNMENT ASSOCIATION (SGA). THEY PROVIDE EXPERIENCES FOR STUDENTS REGARDLESS OF AVAILABILITY, COURSE SCHEDULE, AGE, INTERESTS, ETC. TO CONTRIBUTE TO A WELL-ROUNDED COLLEGE EXPERIENCE. SGA CONTAINS OVER SEVENTY CLUBS AND ORGANIZATIONS FOR STUDENTS TO PARTICIPATE IN. THE WESTCHESTER EVENTS BOARD CREATES A VIBRANT AND DYNAMIC STUDENT COMMUNITY. STUDENT INVOLVEMENT SEEKS STUDENT LEADERS TO SERVE AS ORIENTATION LEADERS AND PEER ADVISORS TO GUIDE NEW STUDENTS. 514497 42982 577736 ATHLETICS:THE WCC ATHLETICS DEPARTMENT SPONSORS VARIOUS INTERCOLLEGIATE TEAMS/SPORTS AS MEMBERS OF REGION XV OF THE NATIONAL JUNIOR COLLEGE ATHLETIC ASSOCIATION (NJCAA). THESE INCLUDE MEN'S SOCCER, WOMEN'S VOLLEYBALL, MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S BOWLING, MEN'S BASEBALL, WOMEN'S SOFTBALL, GOLF, CROSS COUNTRY AND TRACK AND FIELD. MOST ARE DIVISION III WITH THE EXCEPTION OF MEN'S BASKETBALL WHICH IS DIVISION I AND BOWLING WHERE THERE IS NO DIVISION SET-UP. ATHLETICS PROVIDES STUDENTS AN EXCELLENT OPPORTUNITY TO ENJOY THEIR FAVORITE SPORTS AND SHOWCASE THEIR INDIVIDUAL TALENTS. THE WCC ATHLETES CONSIST OF ACCOMPLISHED ATHLETES MOVING ONTO FOUR-YEAR SCHOOLS WITH SCHOLARSHIPS TO STUDENTS JUST WANTING TO PARTICIPATE BEFORE GOING INTO THE WORKFORCE. 514497 42982 577736 3678100 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 54 0 151 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 6 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 NY X X JOSEPH POPPA 9143473910 75 GRASSLANDS ROAD VALHALLA NY 10595 ADAM FRANK PRESIDENT 0.20 34.80 X X 0 139287 46974 AVA TAPIA VICE PRESIDENT 0.20 X X 0 0 0 IMAN MIMS SECRETARY/ASSISTANT VOLLEY COACH 35.00 X X 69497 0 22776 TIAGO MACHADO TREASURER 0.20 34.80 X X 14808 94194 29110 DAWN GILLINS TREASURER THRU AUGUST 2019 0.20 34.80 X X 0 157838 59189 HEATHER OSTMAN MEMBER 0.20 34.80 X 0 154404 44224 ROBIN GRAFF MEMBER 0.20 34.80 X 0 153163 42982 BELINDA S MILES MEMBER 0.20 34.80 X 0 286618 56993 BRIAN MURPHY MEMBER 0.20 34.80 X 0 81624 12757 CHAD THOMPSON MEMBER 0.20 34.80 X 0 199294 48771 SARA THOMPSON-TWEEDY MEMBER 0.20 34.80 X 0 156529 39590 JADE WATTS MEMBER 0.20 X 9085 0 0 MONICA AGUIRRE MEMBER 0.20 X 0 0 0 NICKALAS REID MEMBER 0.20 X 0 0 0 GUILIANNA VECCHIO MEMBER 0.20 X 0 0 0 MIA COLON MEMBER 0.20 X 1225 0 0 MICHAEL BELFIORE MEMBER/ATHLETIC DIR. THRU AUG. 2019 35.00 X 125699 0 60261 STEVEN RIEDEL MEMBER THRU AUGUST 2019 0.20 34.80 X 6500 197525 53073 MANUEL TEJEIRA MEMBER THRU AUGUST 2019 0.20 X 0 0 0 CHRISTOLYN WILLIAMS MEMBER THRU AUGUST 2019 0.20 34.80 X 0 192278 64742 MARIO CAVALLI INT. EXECUTIVE DIR. THRU JULY 2019 24.00 X 40800 0 0 JOSEPH POPPA III EXECUTIVE DIRECTOR AS OF JUNE 2019 35.00 X 0 0 0 DAVID SKLAR FORMER EXECUTIVE DIRECTOR 0.00 X 100139 0 42235 367753 1812754 623677 2 1 1 0 WESTCHESTER COMMUNITY COLLEGE 75 GRASSLANDS ROAD VALHALLA NY 10595 COMPUTER/SOFTWARE & SECURITY SERVICES 393158 US FOODS 9399 WEST HIGGINS ROAD SUITE 100 ROSEMONT IL 60018 FOOD SERVICES 199237 PEARSON EDUCATION PO BOX 409474 ATLANTA GA 303849479 TEXTBOOK PROVIDER 105420 3 STUDENT FEES AND ACTIVITIES 813410 2664726 2664726 BOOKSTORE COMMISSIONS 813410 726307 726307 VENDING MACHINE 813410 157000 157000 CULTURAL ARTS TICKET SALES 813410 30644 30644 CLUB REVENUE & FEES 813410 17300 17300 3595977 20042 20042 216850 88294 128556 128556 128556 5222377 5191845 30532 30532 30532 1377264 565285 811979 811979 OTHER REVENUE 900099 111338 111338 EXPENSE REIMBURSEMENTS 900099 16533 16533 127871 4714957 4407956 0 307001 42982 42982 393743 280349 113394 1725862 1250921 474941 108303 77882 30421 369053 225651 143402 169064 125866 43198 45696 45696 29250 29250 395742 391553 4189 18324 18324 251952 200208 51744 389 389 1669 1669 16808 16549 259 214425 214425 78238 69477 8761 95489 77645 17844 STUDENT ACTIVITIES 648749 648749 MISCELLANEOUS 42310 21250 21060 BAD DEBT 13000 13000 UNIFORM EXPENSE 1211 1211 4662259 3678100 984159 0 4744828 2955051 7702124 8320591 168417 231956 25773 28815 80658 35296 2028669 1192032 887873 836637 15111 27410 13624784 12435756 602846 543086 126346 57701 6640143 5727930 1110526 909418 8479861 7238135 X 5144923 5197621 5144923 5197621 13624784 12435756 52698 0 X X 0 1 X 1 0 X 8510207 8267929 7813915 6993031 4973241 36558323 8510207 8267929 7813915 6993031 4973241 36558323 0 0 0 36558323 94721 160125 255052 261157 236892 1007947 94721 160125 255052 261157 236892 1007947 271087 305125 286651 390002 127871 1380736 8876015 8733179 8355618 7644190 5338004 38947006 0.93870 0.94600 0.02590 0.01990 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2014 AMOUNT: $ 10,167. 2015 AMOUNT: $ 18,782. 2016 AMOUNT: $ 29,208. 2017 AMOUNT: $ 50,531. 2018 AMOUNT: $ 111,338. COMMISSIONS - BOOKSTORE - 2014 AMOUNT: $ 15,407. 2015 AMOUNT: $ 7,650. 2016 AMOUNT: $ 2,176. 2017 AMOUNT: $ 66,698. VENDING MACHINE - 2014 AMOUNT: $ 155,363. 2015 AMOUNT: $ 156,042. 2016 AMOUNT: $ 155,787. 2017 AMOUNT: $ 142,108. EXPENSE REIMBURSEMENTS - 2014 AMOUNT: $ 90,150. 2015 AMOUNT: $ 122,651. 2016 AMOUNT: $ 99,480. 2017 AMOUNT: $ 130,665. 2018 AMOUNT: $ 16,533. CONCESSION INCOME - 0 1 X 1053215 421747 631468 382864 313028 69836 592590 457257 135333 836637 POSTRETIREMENT BENEFIT PLAN LIABILITY 873529 DUE TO WESTCHESTER COMMUNITY COLLEGE 35889 909418 X 5182601 379350 88294 467644 4714957 0 4714957 5408951 379350 367342 746692 4662259 0 4662259 PART IV, LINE 2B: THE ASSOCIATION ACTS IN A FIDUCIARY CAPACITY FOR VARIOUS FACILITIES UTILIZATION FUNDS ("FUFS") FOR CAMPUS FACILITIES AND STUDENT ORGANIZATIONS. THE ASSOCIATION'S RESTRICTED CASH AND RESTRICTED INVESTMENTS FOR FUNDS HELD IN TRUST AT AUGUST 31, 2019 AND 2018 ARE $5,727,930 AND $6,640,143 OF FUFS. THE MAJORITY OF THE FUFS, AGGREGATING $4,689,849 AND $5,580,339 AT AUGUST 31, 2019 AND 2018 ARE FOR STUDENT EQUIPMENT UTILIZATION FEES FOR TECHNOLOGY PURCHASES AND FUNDS RAISED BY STUDENT CLUBS. PART X, LINE 2: THE ASSOCIATION RECOGNIZES THE EFFECTS OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO AUGUST 31, 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE REPORTED ON PART VIII, LINE 6B 88,294. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE REPORTED ON PART VIII, LINE 6B 88,294. POSTRETIREMENT BENEFIT PLAN LIABILITY ADJUSTMENT 279,048. 1 SCHOLARSHIPS 23 42982 PART I, LINE 2: THE FUNDS FSA RECEIVES ARE SENT TO THE FOUNDATION TO DISTRIBUTE TO STUDENTS WHO APPLY FOR SCHOLARSHIPS. THE FOUNDATION SCHOLARSHIP COMMITTEE DETERMINES WHO IS SELECTED FOR AN AWARD AND THE AWARD AMOUNT. X X 0 0 0 0 0 0 0 0 0 ADAM FRANK PRESIDENT 0 139287 0 0 0 0 0 16983 0 29991 0 186261 0 0 DAWN GILLINS TREASURER THRU AUGUST 2019 0 157838 0 0 0 0 0 29198 0 29991 0 217027 0 0 HEATHER OSTMAN MEMBER 0 154404 0 0 0 0 0 15592 0 28632 0 198628 0 0 ROBIN GRAFF MEMBER 0 153163 0 0 0 0 0 21765 0 21217 0 196145 0 0 BELINDA S MILES MEMBER 0 286618 0 0 0 0 0 27002 0 29991 0 343611 0 0 CHAD THOMPSON MEMBER 0 199294 0 0 0 0 0 20139 0 28632 0 248065 0 0 SARA THOMPSON-TWEEDY MEMBER 0 156529 0 0 0 0 0 9599 0 29991 0 196119 0 0 MICHAEL BELFIORE MEMBER/ATHLETIC DIR. THRU AUG. 2019 125699 0 0 0 0 0 10056 0 50205 0 185960 0 0 0 STEVEN RIEDEL MEMBER THRU AUGUST 2019 6500 197525 0 0 0 0 0 24440 0 28633 6500 250598 0 0 CHRISTOLYN WILLIAMS MEMBER THRU AUGUST 2019 0 192278 0 0 0 0 0 36110 0 28632 0 257020 0 0 DAVID SKLAR FORMER EXECUTIVE DIRECTOR 67763 0 980 0 31396 0 8011 0 34224 0 142374 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE BOARD TREASURER AND AT LEAST ONE MEMBER OF THE AUDIT COMMITTEE. ONCE THE 990 IS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12 THE ORGANIZATION HAS DRAFTED THE CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES DURING THE CURRENT FISCAL YEAR. THE POLICIES HAVE BEEN ADOPTED AFTER YEAR END. FORM 990, PART VI, SECTION B, LINE 15A FSA ABIDES BY THE SAME JOB CLASSES AND SALARY RANGES ESTABLISHED BY WESTCHESTER COMMUNITY COLLEGE WHICH FOLLOWS THE STANDARDS SET BY THE COUNTY OF WESTCHESTER FOR ALL THEIR EMPLOYEES. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS APPROVED BY THE COMPENSATION COMMITTEE AND THE COLLEGE'S CFO AND CONTROLLER WHO ARE BOTH MEMBERS OF THE FACULTY STUDENT ASSOCIATION BOARD OF DIRECTORS. INDIVIDUALS RECEIVE YEARLY STEP INCREASES DEPENDING ON WHERE THEY ARE WITHIN THE SALARY RANGE OF THEIR GRADE. FSA TIES THE COMPENSATION TO THE CSEA'S UNION COMPENSATION, MIRRORING THE ANNUAL INCREASES THEY RECEIVE IN THEIR CONTRACT. THIS PROCESS WAS LAST UNDERTAKEN IN 2019. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, FORM 1023, AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST AT 75 GRASSLANDS ROAD, VALHALLA, NY 10595 OR BY CALLING THE ORGANIZATION DIRECTLY AT 914-347-3910. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. WESTCHESTER COMMUNITY COLLEGE 75 GRASSLANDS ROAD VALHALLA NY 10595 136608356 EDUCATIONAL INSTITUTION NY 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0