The Bridges-CUNY Foundational Unit, developed as a CUNY stand-alone supplementary unit, focuses on building the essential skills that SIFE students need to access mathematical content. This unit serves as a model for learning by connecting math to everyday life, helping students understand the relevance of mathematical concepts in practical contexts. It teaches foundational numeracy skills using the four operations and integrates number sense, place value, rounding, addition, subtraction, area, and perimeter to build a strong foundation for multiplication and division skills. The unit employs a traditional mini-lesson structure followed by collaborative work in diverse small groups, making it particularly beneficial for SIFE students who need additional support in mastering basic mathematical skills and concepts. This unit is an excellent starting point for the beginning of the year and also offers virtual materials for many lessons to support remote learners.