2018-05-04T13:18:08-05:00 2017-06-30 271728945 PKF O'Connor Davies LLP 32 Fostertown Road Newburgh NY 12550 990 2016-07-01 141438943 DUTCHESS COMMUNITY COLLEGE ASSOCIATION INC DUTC 8454318000 53 PENDELL ROAD POUGHKEEPSIE NY 12601 Pamela R Edington PRESIDENT 8454318000 2018-05-04 1 Garrett M Higgins P00543209 8455655400 2018-05-04 2016 2022-09-23 18:48:47Z PAMELA R EDINGTON 53 PENDELL ROAD POUGHKEEPSIE NY 12601 8937590 0 X N/A X 1958 NY TO SERVE THE EDUCATIONAL COMMUNITY OF DUTCHESS COMMUNITY COLLEGE. 13 7 103 12 0 0 101871 103871 4233376 4328113 -7151 -211106 1027553 768990 5355649 4989868 0 0 0 0 1276791 1333576 0 0 0 4181748 3593627 5458539 4927203 -102890 62665 34875730 34708119 26714181 26968485 8161549 7739634 X TO PROMOTE AND SUPPORT EDUCATIONAL, SOCIAL, CULTURAL AND RECREATIONAL RELATIONS AMONG STUDENT, FACULTY AND STAFF OF DUTCHESS COMMUNITY COLLEGE. THE ASSOCIATION IS DEDICATED TO PROVIDING NECESSARY AUXILIARY SERVICES TO ENSURE STUDENT LEARNING EXPERIENCES ARE COMPLETE. 0 1 4601470 5096287 Dutchess Community College Association, Inc. was organized to supplement and conduct activities and services for the students, community, alumni, faculty and staff of Dutchess Community College ("DCC"). The Association operates student residence halls, the bookstore, cafeteria, deli, and a day care center located on the campus of DCC and also has responsibility for the administration of the student activity and athletic funds. 4601470 1 1 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 103 1 0 0 0 0 0 0 0 0 0 0 X 13 7 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X ALAN MOSSOFF 8454318000 53 PENDELL ROAD POUGHKEEPSIE NY 12601 Pamela R Edington PRESIDENT 0.40 50.00 X X 0 207287 37790 Ellen Gambino VICE PRESIDENT 0.40 40.00 X X 0 163174 29755 Linda Beasimer SECRETARY 0.40 35.00 X X 5894 87575 22137 william f anderson TREASURER 0.40 35.00 X X 0 162701 45610 MELVIN ADAMS DIRECTOR 0.40 35.00 X 0 56037 12701 Seemi Ahmad DIRECTOR 0.40 35.00 X 0 111324 35816 Michael Francis Dupree DIRECTOR 0.40 X 0 0 0 David Patrick Kelly DIRECTOR 0.40 X 0 0 0 MATTHEW LAHEY DIRECTOR 0.40 1.00 X 0 62 0 ANGELIQUE MALCOLM DIRECTOR 0.40 1.00 X 0 84 0 Timmian Massie DIRECTOR 0.40 X 0 0 0 Jeanne Wagner DIRECTOR 0.40 X 0 0 0 Sherre Wesley DIRECTOR 0.40 X 0 0 0 PERRY CUTTINO EXECUTIVE DIRECTOR 40.00 X 120447 0 29394 126341 788244 213203 1 0 1 0 sodexo inc & affiliates 9801 washingtonian blvd gaithersburg MD 20878 food services 1140803 summit security services po box 28286 new york NY 10087 security services 154500 2 85199 18672 103871 residential hall income 532000 3149820 3149820 Student fees 611210 775702 775702 Day Care services 624410 343749 343749 cafeteria and food services 722210 58842 58842 4328113 1742 1742 408000 620848 -212848 -212848 -212848 4095048 3326874 768174 768174 Miscellaneous Revenue 900099 816 816 816 4989868 5096287 0 -210290 X 158416 128325 30091 966903 790476 176427 12925 8997 3928 100057 82125 17932 95275 79213 16062 26828 26828 2000 2000 508027 472264 35763 2029 2029 193054 190387 2667 10543 10543 830724 830724 91561 91561 48576 42856 5720 62325 62325 1189739 1167162 22577 42071 40992 1079 GRADUATION EXPENSES 182349 182349 REPAIRS & MAINTENANCE 180195 179656 539 PROGRAM EXPENSES 97653 97653 FOOD 66707 66707 59246 58841 405 4927203 4601470 325733 0 2993098 3490129 1274348 1064907 338983 1533753 603588 52 33371322 6304151 28114730 27067171 1550983 1552107 34875730 34708119 266545 854961 25416009 24847465 596781 483123 434846 782936 26714181 26968485 X 7963824 7398799 197725 340835 8161549 7739634 34875730 34708119 X 62665 -484580 X 0 1 X 0 0 X X 1 dutchess community college 146012314 2 1 0 367650 1 0 367650 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Part IV, Section A, Line 2: The Association supports SUNY Dutchess Community College (the "College") per its governing documents. The College is a State University under Section 170(B)(1)(A)(V) and is not required to obtain recognition of its public charity status. The association determined that the college would be described in Section 509(A)(2) as it serves the educational needs of the general public. Part IV, Section B, Line 1: The College does not have the ability to appoint or remove the Board of Directors of the Association per the governing documents of the Association. However, the College supervises/operates the Association based on its close relationship with the Association. The Board of Directors and all Officers of the Association shall be persons who occupy the positions on the Board of Trustees, administration, faculty, student body and alumni of the College. The following members of the College shall serve as officers of the board and have influence over the Association: The President of the College shall serve as the President of the Association, The Provost and Vice President of Academic Affairs shall serve as Vice-President of the Association, The Executive Assistant to the Board of Trustees and President of the College shall serve as Secretary of the Association, and the Vice President of Administration shall serve as Treasurer of the Association. SCHEDULE A, PART I, LINE 12G, (VI): THE ASSOCIATION AND THE COLLEGE SHARE FACILITIES. THE AMOUNT SHOWN IS THE VALUE OF THE SHARED SPACE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 29269461 4074983 25194478 4101861 2229168 1872693 27067171 fair value of interest rate swap agreement 485534 capital lease obligation 297402 782936 X 6025738 367650 3539722 3907372 2118366 2871502 2871502 4989868 5925742 367650 3539722 3907372 2018370 2908833 2908833 4927203 Part IV, Line 2b: The Organization has created an escrow account to post deposits received from students when they submit an application for the dorms. The deposit is returned if the student does not attend the college or is not approved for the dorm. Part X, Line 2: The Association recognizes the effects of income tax positions only if those positions 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 and/or disclosure. The Association is no longer subject to examinations by applicable taxing jurisdictions for periods prior to June 30, 2014. Part XI, Line 2d - Other Adjustments: loss on sale of bookstore operations reported on part viii, line 7c 212,848. COST OF SALES reported on part VIII, Line 10B 3,326,874. Part XI, Line 4b - Other Adjustments: revenue attributable to discontinued bookstore operations 2,871,502. Part XII, Line 2d - Other Adjustments: loss on sale of bookstore operations reported on part viii, line 7c 212,848. COST OF SALES reported on part VIII, Line 10B 3,326,874. Part XII, Line 4b - Other Adjustments: expenses attributable to discontinued bookstore operations 2,908,833. X 0 0 0 0 0 0 0 0 0 Pamela R Edington PRESIDENT 0 207287 0 0 0 0 0 16841 0 20949 0 245077 0 0 Ellen Gambino VICE PRESIDENT 0 163174 0 0 0 0 0 18667 0 11088 0 192929 0 0 william f anderson TREASURER 0 162701 0 0 0 0 0 24507 0 21103 0 208311 0 0 A dutchess county local development corporation 273106797 2011-07-12 27394000 construction and furnishings for a 473 bed student housing project 0 0 0 A 2098535 27394000 27394000 2012 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 1 m&T Bank 5.000000000000 0 0 0 0 0 A 0 SCHEDULE K, PART III, LINE 4, SAFE HARBOR PROVISIONS: PURSUANT TO REVENUE PROCEDURE 2016-44, MEETS THE SAFE HARBOR PROVISION, AND ACCORDINGLY, THE USE OF THE BOND-FINANCED PROPERTY BY A NON-QUALIFIED USER DOES NOT RESULT IN PRIVATE BUSINESS USE. SCHEDULE K, PART VI, LINE 2B, EXCEPTION TO REBATE REQUIREMENT: THE BONDS HAVE BEEN EXPENDED IN LINE WITH THE EXPENDITURE TEST. ACCORDINGLY, THE ORGANIZATION IS NOT SUBJECT TO THE REBATE REQUIREMENT UNDER SECTION 148. Form 990, Part III, line 3 In June 2017, Management outsourced the bookstore operations. The Association sold the contents and operations of its bookstore to an unrelated third party. The Association entered into an operating agreemeent with the buyer and will continue to generate commissions based on bookstore sales. Form 990, Part VI, Section A, line 4 The Bylaws were amended October 27, 2016 to include the following changes: 1. conforming changes with the New York State nonprofit Revitalization Act 2. ability for meeting notices and member votes to be cast by email Form 990, Part VI, Section B, line 11b THE FORM 990 IS REVIEWED BY THE ASSOCIATION'S TREASURER AND BOARD OF DIRECTORS AT THE SPRING MEETING BEFORE IT IS FILED WITH THE IRS. ANY QUESTIONS OR COMMENTS ARE RELAYED TO THE ASSOCIATION'S EXECUTIVE DIRECTOR, WHO WILL THEN FORWARD THOSE QUESTIONS TO THE ACCOUNTANTS WHO PREPARED THE RETURN. Form 990, Part VI, Section B, line 12c To protect the integrity of the decision-making process of the Board of Directors, and to ensure that the constituents have confidence in the integrity of the Board, all Board members are required to make full disclosure of interests, relationships, and holdings annually that could potentially result in a conflict of interest. During any decision-making process, Board members are required to disclose any interest in a transaction or purchase where the Board member, including their business or other non-profit affiliates, family members, employer (Other than Dutchess Community College) or close associates, may receive a financial benefit or gain. After disclosure, the Board member will abstain from voting on any action to be taken regarding said transaction or purchase. THe Conflict of Interest Statement is signed by each Board member, and kept on file with the Secretary of the Association. Form 990, Part VI, Section B, line 15a COMPENSATION FOR ALL EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR OF THE ASSOCIATION ARE APPROVED BY THE BOARD OF DIRECTORS AND ARE BASED ON COMPARABLE SALARIES PROVIDED TO DUTCHESS COMMUNITY COLLEGE EMPLOYEES THROUGH UNION CONTRACTS AND MANAGEMENT CONFIDENTIAL GUIDELINES. THE BOARD'S APPROVAL IS DOCUMENTED AND MEMORIALIZED IN A CONTRACT DOCUMENT SIGNED BY THE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR. THIS PROCESS WAS LAST UNDERTAKEN IN 2016. Form 990, Part VI, Section C, line 19 The Association makes its form 990 available for public inspection as required under section 6104 of the Internal Revenue Code. The return is posted on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request at 53 Pendell Road, Poughkeepsie, New York 12601, or by calling the organization directly at 845-431-8000. Form 990, Part IX, line 11g resident hall service contract: Program service expenses 324,450. Management and general expenses 33,748. Fundraising expenses 0. Total expenses 358,198. casual labor: Program service expenses 55,617. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,617. bookstore service contract: Program service expenses 42,185. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,185. laundry services: Program service expenses 15,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,600. consulting services: Program service expenses 13,270. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,270. athletics service contract: Program service expenses 7,571. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,571. day care center service contract: Program service expenses 5,700. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,700. cafeteria service contract: Program service expenses 5,371. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,371. bond services: Program service expenses 2,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,500. armored care service: Program service expenses 0. Management and general expenses 2,015. Fundraising expenses 0. Total expenses 2,015. Form 990, Part XI, line 9: change in fair value of interest rate swap agreement -484,580. DUTCHESS COMMUNITY COLLEGE 53 PENDELL ROAD POUGHKEEPSIE NY 12601 146012314 COMPREHENSIVE TWO-YEAR PUBLIC COLLEGE NY N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0