LIVING ARTS COLLABORATIVE INC: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LIVING ARTS COLLABORATIVE INC (EIN 87-2065261)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202411359349206876
- Schema version
- 2022v5.0
- Note
- A later return for the same period supersedes this one.
- 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 | 2024-05-14T16:41:25-07:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 872065261 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING ARTS COLLABORATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVI | BusinessNameControlTxt |
| Phone | 3014377869 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 W 57th St Apt 28C2 | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | H Benjamin Steiner | PersonNm |
| Person Title | Treasurer, General Counsel | PersonTitleTxt |
| Phone | 3477429714 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | H Benjamin | PersonFirstNm |
| Person Last | Steiner | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 0 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | https://www.lac-nyc.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $112,817 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $40,440 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $71,312 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $1,065 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $1,608 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$543 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $111,209 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $12,158 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $39,027 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $42,432 | OtherExpensesTotalAmt |
| Total Expenses | $93,617 | TotalExpensesAmt |
| Excess Or Deficit For Year | $17,592 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $10,499 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $28,091 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,499 | BOYAmt |
| EOY | $28,091 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,499 | BOYAmt |
| EOY | $28,091 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,499 | BOYAmt |
| EOY | $28,091 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Living Arts Collaborative, Inc. (LAC) aims to make the musical arts accessible and relevant to kindergarten through high school-age students, fostering in them the appreciation of the musical arts and unleashing creativity, imagination, and innovation in all areas of their lives. Through interactive workshops and concerts, LAC uses music as a basis for social and emotional learning, understanding and integrating empathy, and cultivating tolerance and openness to new ideas. Using music to engage and entertain, the teaching artists of LAC connect their programs to the school curricula and meet New York State education standards at all times. The values that LAC imparts to students are intrinsic to the musical arts, but are not always identified and consciously fostered in traditional musical arts education programs. With LAC's approach, students will gain technical and practical musical proficiency, as well as a better sense of who they are as individuals in an ever-changing world. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (5 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Music instruction via 4 days of 4 interactive concerts (1075 students) and 21 workshops (372 students) with students in grades kindergarten through 12th grade of the Little Falls City School District, teaching: music composition, familiarity with percussion and rhythm, vocal coaching, call and response, improvisation, iinstilling self-awaremess and fostering self-worth, drawing inspiration from great composers. | $0 | $21,636 |
| Music instruction via 5 days of 6 interactive concerts (2184 students) and 27 workshops (111 students) with students in grades kindergarten through 12th grade of the Central Valley Central School District, teaching: music virtuosity, familiarity with percussion and rhythm, participation and contribution to a performance by all students in a music class. | $0 | $16,407 |
| In collaboration with ArtSmart, a music not for profit offering music lessons and mentorship in under-resourced communities, our organization's artists performed concerts in 5 of ArtSmart's partner schools in Newark, NJ. Each performance featured our organization's 6-member team with an ArtSmart alumus, October (Toby) Gomes. The goal of the activity was to help high school students develop a meaningful relationship with the performative arts. The activity served 605 high school students. | $0 | $8,289 |
| FORT ANN/CROWN POINT School District - interactive concerts and workshops intended to serve 734 Kindergarten through 12th grade students; activity had to be cancelled mid-activity due to inclement weather. | $0 | $6,782 |
| SPENCE SCHOOL, NYC - interactive concerts and workshops serving 120 students. | $0 | $1,488 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $54,602 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Steven Herring | ||||
| Executive Director | 40 | $3,500 | $0 | $0 |
| H Benjamin Steiner | ||||
| Director of Operations and Finance | 5 | $0 | $0 | $0 |
| Beata Moon | ||||
| Chairperson of the Board of Directors | 10 | $0 | $0 | $0 |
| Bradley Skaggs | ||||
| Director | 6 | $2,750 | $0 | $0 |
| Jonina Skaggs | ||||
| Director | 6 | $2,750 | $0 | $0 |
| Justin Jay Hines | ||||
| Artistic Director | 40 | $3,158 | $0 | $0 |
| Marissa Izykowski | ||||
| Director | 15 | $0 | $0 | $0 |
| Gregory Bishop | ||||
| Director | 5 | $0 | $0 | $0 |
| Rosie Allen-Herring | ||||
| Director | 5 | $0 | $0 | $0 |
| Robyn Quinette | ||||
| Director | 5 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steven Herring | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 W 57th St Apt 28C2 | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3014377869 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | Non-discrimination notice is located on the organization's website at the bottom of the welcome page. |
| Schedule E, Part I, Line 4 | Organization does not offer any scholarships at this time. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990-EZ, Part I, Line 16 | FormAndLineReferenceDesc |
| Explanation | Description;Amount^Reimburse Little Falls School District for BOCES;22400|Lodging;6779|Amtrak;1704|Gasoline and tolls;285|Rental vehicles;1877|QuickBooks online bookkeeping software;1399|QuickBooks online payroll software;180|Music equipment;1026|Internet domain hosting other software;471|New company logo;5500|NYS Charities Bureau filing fee;50|Rehearsal space rentals;454|PayPal fees on donations received through PayPal;307^Total;42432^ | ExplanationTxt |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Organization submitted a form 8868 to extend filing date to May 15, 2024. Reasonable cause: the officer handling the finances and tax filings left the company a new person had to be found to do this work. | ExplanationTxt |