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SATO LECTURES LTD: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SATO LECTURES LTD (EIN 83-4147708)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-02
IRS object ID
202412159349200611
Schema version
2023v5.1
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

FieldValueIRS element (for citing)
Return2024-08-02T08:23:14-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN743216978PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Nawrocki Smith LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 Motor Parkway Suite 580AddressLine1Txt
CityHauppaugeCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11788ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN834147708EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Sato Lectures LTDBusinessNameLine1Txt
Business Name Line2The Frick Estate LecturesBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSATOBusinessNameControlTxt
Phone5166214499PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line185 Round Hill RoadAddressLine1Txt
CityRoslyn HeightsCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11577ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRoger S ClinePersonNm
Person TitlePresidentPersonTitleTxt
Signature2024-08-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonErnest Patrick Smith CPAPreparerPersonNm
PTINP00767627PTIN
Phone6317569500PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website Addresswww.thefrickestatelectures.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$120,067GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$43,554ContributionsGiftsGrantsEtcAmt
Program Service Revenue$76,513ProgramServiceRevenueAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$120,067TotalRevenueAmt
Salaries Other Comp Empl Bnft$26,159SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$4,817FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$609PrintingPublicationsPostageAmt
Other Expenses Total$127,401OtherExpensesTotalAmt
Total Expenses$158,986TotalExpensesAmt
Excess Or Deficit For Year-$38,919ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY-$6,339NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$45,258NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$69,683BOYAmt
EOY$22,914EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$596BOYAmt
EOY$198EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$70,279BOYAmt
EOY$23,112EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$76,618BOYAmt
EOY$68,370EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY-$6,339BOYAmt
EOY-$45,258EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeThe Frick Estate Lectures is a high-quality, year-round program of lectures presented in collaboration with and for the benefit of the Nassau County Museum of Art, located in Roslyn on Long Island, New York. The non-credit courses cover art, history, literature, philosophy, music and current affairs - broadly defined as the cultural and liberal arts - rather than vocational or how-to subjects. The program is designed to offer participants fulfillment through a rich and diverse learning experience.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomThe Nassau County Museum of Art at One Museum Drive, Roslyn Harbor, NY, is situated on 145 acres and occupies an elegant Georgian mansion. The venue abounds with unique experiences that only a museum of true grandeur could offer, including formal gardens, outdoor sculpture park, arboretum, rolling lawns, meadows, and ponds. Every change of season reinvents the atmosphere, culminating in a spectacular celebration of nature itself. In addition, The Frick Estate Lectures are now being offered here, providing life-long learners with a highly sought-after educational opportunity which is unique to this program.DescriptionProgramSrvcAccomTxt
Program Service Expenses$105,724ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$105,724TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Roger S Cline
President20.00$0
Dr Kay Sato
Executive Dir.20.00$24,000
Susan Shenker
Secretary5.00$0
Barbara Adelhardt
Trustee5.00$0
George Haralampoudis
Trustee5.00$0
Anne Stokvis
Trustee5.00$0
Robert Riedy
Trustee5.00$0
Spencer Rumsey
Trustee5.00$0
Anita Trost
Trustee5.00$0
Dede Cline
Trustee5.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRoger ClinePersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line185 Round Hill RoadAddressLine1Txt
CityRoslyn HeightsCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11577ZIPCd
FieldValueIRS element (for citing)
Phone5166214499PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,300CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$39,789CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,474CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,088CurrentTaxYearMinus1YearAmt
Current Tax Year$43,554CurrentTaxYearAmt
Total$161,205TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,300CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$39,789CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,474CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,088CurrentTaxYearMinus1YearAmt
Current Tax Year$43,554CurrentTaxYearAmt
Total$161,205TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$161,205PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$1CurrentTaxYearMinus2YearsAmt
Total$1TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$161,206TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (17 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $2250
Other Expenses.1002Office Expenses $4508
Other Expenses.1009Depreciation $398
Other Expenses.1012Insurance $2786
Other Expenses.1Independent Contractors $85883
Other Expenses.2Catalogue Expense $26752
Other Expenses.3Bank Charges $1479
Other Expenses.4Website $1253
Other Expenses.5Dues & Subscriptions $1122
Other Expenses.6Telephone $920
Other Expenses.8NYS Filing Fee $50
Other Assets.1003Machinery and Equipment - Beginning $596 Machinery and Equipment - Ending $198
Total Liabilities.1Credit Card Payable - Beginning $765 Credit Card Payable - Ending $1034
Total Liabilities.2Endowment Fund Reserve - Beginning $5130 Endowment Fund Reserve - Ending $0
Total Liabilities.3Payroll Tax Payable - Beginning $1384 Payroll Tax Payable - Ending $1384
Total Liabilities.4- Beginning $0 - Ending $0
Total Liabilities.5Working Capital Loan - Beginning $27619 Working Capital Loan - Ending $0

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