BAY STATE PERFORMING ARTS INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BAY STATE PERFORMING ARTS INC (EIN 52-1255775)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2024-02-15
- IRS object ID
- 202430469349301413
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-15T11:18:23-05:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Melissa Gilroy CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Greenacre Rd | AddressLine1Txt |
| City | Westwood | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02090 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521255775 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bay State Performing Arts Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAYS | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 539 Tremont St | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02116 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Alfred OConnell | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 6175427464 | PhoneNum |
| Signature | 2024-02-15 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Alfred | PersonFirstNm |
| Person Last | OConnell | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Melissa Gilroy | PreparerPersonNm |
| PTIN | P01069703 | PTIN |
| Phone | 7816964019 | PhoneNum |
| Preparation | 2024-02-15 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boston Gay Mens Chorus | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,055,613 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.BGMC.Org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | Organization creates musical experiences to inspire change, build community and celebrate difference. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $739,685 | PYContributionsGrantsAmt |
| CY Contributions Grants | $484,729 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $342,740 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $547,310 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $15,950 | PYOtherRevenueAmt |
| CY Other Revenue | $23,574 | CYOtherRevenueAmt |
| PY Total Revenue | $1,098,375 | PYTotalRevenueAmt |
| CY Total Revenue | $1,055,613 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $408,725 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $456,340 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $106,369 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $601,872 | PYOtherExpensesAmt |
| CY Other Expenses | $653,043 | CYOtherExpensesAmt |
| PY Total Expenses | $1,010,597 | PYTotalExpensesAmt |
| CY Total Expenses | $1,109,383 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $87,778 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$53,770 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $718,080 | TotalAssetsBOYAmt |
| Total Assets EOY | $682,625 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,103 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $51,135 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $673,977 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $631,490 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Organization creates musical experiences to inspire change, build community and celebrate difference. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $812,103 | ExpenseAmt |
| Desc | The Chorus produced digital content for the general public and for to other organizations as part of its outreach program. The Chorus has over 300 members, both singers and non-singers. | Desc |
| Total Program Service Expenses | $812,103 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 46 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kerry Patterson | PersonNm |
| Phone | 6175427464 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 539 Tremont St | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| Sarah Shoffner | ||||||||
| Executive Director | 40.00 | 0.00 | Yes (X) | $118,673 | $0 | $0 | ||
| Devan Lalas | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Jake Pitochelli | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Monika Wirtz | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Russell P Plato | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| David Simpson | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Abraham Leon | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Andy M Chau | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Shawn DeVeau | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Mark Fitzforry | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Nicholas Everage | ||||||||
| Director | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Joshua Foster | ||||||||
| Clerk | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Alfred OConnell | ||||||||
| President | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Tyler Brewer | ||||||||
| Vice President | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Kerry Patterson | ||||||||
| Treasurer | 4.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $118,673 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $21,240 | FundraisingAmt |
| Government Grants | $69,260 | GovernmentGrantsAmt |
| All Other Contributions | $394,229 | AllOtherContributionsAmt |
| Total Contributions | $484,729 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Ticket and performance | 711130 | $502,582 | $502,582 |
| Member dues and fees | 711130 | $44,728 | $44,728 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $547,310 | TotalProgramServiceRevenueAmt |
| Contri Rpt Fundraising Event | $21,240 | ContriRptFundraisingEventAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other income | Desc |
| Business | 711130 | BusinessCd |
| Total Revenue Column | $23,574 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,574 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $23,574 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,055,613 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $570,884 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,673 | TotalAmt |
| Program Services | $17,801 | ProgramServicesAmt |
| Management And General | $77,137 | ManagementAndGeneralAmt |
| Fundraising | $23,735 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,938 | TotalAmt |
| Program Services | $254,990 | ProgramServicesAmt |
| Management And General | $4,309 | ManagementAndGeneralAmt |
| Fundraising | $6,639 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,212 | TotalAmt |
| Program Services | $29,230 | ProgramServicesAmt |
| Management And General | $8,727 | ManagementAndGeneralAmt |
| Fundraising | $3,255 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,517 | TotalAmt |
| Program Services | $21,645 | ProgramServicesAmt |
| Management And General | $6,462 | ManagementAndGeneralAmt |
| Fundraising | $2,410 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,563 | TotalAmt |
| Management And General | $20,563 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,970 | TotalAmt |
| Fundraising | $1,970 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,447 | TotalAmt |
| Program Services | $124,474 | ProgramServicesAmt |
| Fundraising | $973 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,460 | TotalAmt |
| Program Services | $3,545 | ProgramServicesAmt |
| Management And General | $20,860 | ManagementAndGeneralAmt |
| Fundraising | $1,055 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,740 | TotalAmt |
| Management And General | $5,740 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,596 | TotalAmt |
| Program Services | $100,802 | ProgramServicesAmt |
| Management And General | $20,794 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,819 | TotalAmt |
| Program Services | $2,615 | ProgramServicesAmt |
| Fundraising | $5,204 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,531 | TotalAmt |
| Program Services | $3,531 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,425 | TotalAmt |
| Management And General | $3,425 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| Production and member fees | $253,470 | $253,470 | ||
| Event exp | $61,128 | $61,128 | ||
| Dues and fees | $22,894 | $22,894 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,109,383 | TotalAmt |
| Program Services | $812,103 | ProgramServicesAmt |
| Management And General | $190,911 | ManagementAndGeneralAmt |
| Fundraising | $106,369 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,564 | BOYAmt |
| EOY | $137,071 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,000 | BOYAmt |
| EOY | $4,800 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,252 | BOYAmt |
| EOY | $72,585 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,654 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,062 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,123 | BOYAmt |
| EOY | $10,592 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $492,808 | BOYAmt |
| EOY | $456,244 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,333 | BOYAmt |
| EOY | $1,333 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,080 | BOYAmt |
| EOY | $682,625 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,422 | BOYAmt |
| EOY | $22,414 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,681 | BOYAmt |
| EOY | $28,721 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,103 | BOYAmt |
| EOY | $51,135 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,081 | BOYAmt |
| EOY | $290,353 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,896 | BOYAmt |
| EOY | $341,137 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $673,977 | BOYAmt |
| EOY | $631,490 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,080 | BOYAmt |
| EOY | $682,625 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$53,770 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $11,283 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $262,598 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $397,929 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $734,956 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $718,259 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $462,489 | CurrentTaxYearAmt |
| Total | $2,576,231 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $484,990 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $341,576 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $319,615 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $502,582 | CurrentTaxYearAmt |
| Total | $1,653,013 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $747,588 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $739,505 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $739,206 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,037,874 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $965,071 | CurrentTaxYearAmt |
| Total | $4,229,244 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,115 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,590 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $102,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117,000 | CurrentTaxYearAmt |
| Total | $320,705 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,115 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,590 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $102,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117,000 | CurrentTaxYearAmt |
| Total | $320,705 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,908,539 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,013 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,075 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,200 | CurrentTaxYearMinus2YearsAmt |
| Total | $6,288 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,013 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,075 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,200 | CurrentTaxYearMinus2YearsAmt |
| Total | $6,288 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,108 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $161,768 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $859 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,950 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,574 | CurrentTaxYearAmt |
| Total | $215,259 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $761,709 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $902,348 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $744,265 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,053,824 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $988,645 | CurrentTaxYearAmt |
| Total | $4,450,791 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87820 | PublicSupportCY509Pct |
| Public Support PY509 | 0.89790 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $110,000 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| End Year Balance | $115,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $105,000 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| End Year Balance | $110,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,000 | BeginningYearBalanceAmt |
| Contributions | $30,000 | ContributionsAmt |
| End Year Balance | $105,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $70,000 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| End Year Balance | $75,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,000 | BeginningYearBalanceAmt |
| Contributions | $10,000 | ContributionsAmt |
| End Year Balance | $70,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.22000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.78000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $17,654 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $7,062 | DepreciationAmt |
| Book Value | $10,592 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,592 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Security deposit | Desc |
| Book Value | $1,333 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,333 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,116,525 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $11,283 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $49,629 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $60,912 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,055,613 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,055,613 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,159,012 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $49,629 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $49,629 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,109,383 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,109,383 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Encore | Event1Nm |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | The Form 990 is reviewed by the Executive Director, the Board President and the Treasurer in detail. Comments, if any, are incorporated into the final draft which is then circulated to the full Board. |
| Conflict of interest policy compliance Part VI line 12c | The policy is part of the annual board orientation training and is in the Board member information folder. Each Board member is required to sign and return a statement confirming they have received and reviewed the policy and disclose any conflicts, if they exist. |
| CEO executive director top management comp Part VI line 15a | Compensation for the Executive directors salary was recommended to the Board by the personnel committee based on research and comparative salary data obtained from similar local and national organizations. |
| Other officer or key employee compensation Part VI line 15b | Compensation for other employees is approved by the Board based on the recommendation of the personnel committee. |
| Governing documents etc available to public Part VI line 19 | Governing documents are available upon request. Certain documents are also available via the Secretary of State of Massachusetts website as well as the Massachusetts Attorneys Generals office. |
| General explanation attachment | The organization qualifies for relief following the disaster declaration by FEMA with respect to its filing deadline under Treas. Reg. 301.7508A-1(d)(1) - for Hurricane Lee in Suffolk County, Massachusetts. As such, the return which was originally due to be filed by 1/16/24 is being filed within the extended deadline of 2/15/2024. Per this regulation, the IRS is providing automatic filing and penalty relief. |
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