BOWER CENTER FOR THE ARTS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BOWER CENTER FOR THE ARTS (EIN 81-0684725)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-14
- IRS object ID
- 202422279349303202
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-14T15:21:25-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541953476 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIDSON DOYLE & HILTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 800 | AddressLine1Txt |
| City | LYNCHBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 245050800 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810684725 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOWER CENTER FOR THE ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOWE | BusinessNameControlTxt |
| Phone | 5405864235 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 305 NORTH BRIDGE STREET | AddressLine1Txt |
| City | BEDFORD | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24523 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNY HUFF | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5405864235 | PhoneNum |
| Signature | 2024-08-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY A GALLAGHER CPA | PreparerPersonNm |
| PTIN | P00884747 | PTIN |
| Phone | 4348467611 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DENNY HUFF | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 305 NORTH BRIDGE STREET | AddressLine1Txt |
| City | BEDFORD | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $263,818 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BOWERCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TO MAKE VISUAL AND PERFORMING ARTS AVAILABLE TO THE ENTIRE BEDFORD POPULATION; TO BECOME A CREATIVE FORCE AND AN EDUCATIONAL RESOURCE FOR THE COMMUNITY, AND TO HARNESS THE ECONOMIC VITALITY OF THE ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $158,254 | PYContributionsGrantsAmt |
| CY Contributions Grants | $177,814 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $54,272 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $51,290 | CYProgramServiceRevenueAmt |
| PY Investment Income | $34 | PYInvestmentIncomeAmt |
| CY Investment Income | $112 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,346 | PYOtherRevenueAmt |
| CY Other Revenue | $18,960 | CYOtherRevenueAmt |
| PY Total Revenue | $230,906 | PYTotalRevenueAmt |
| CY Total Revenue | $248,176 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $122,621 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $115,485 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $40,016 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $143,099 | PYOtherExpensesAmt |
| CY Other Expenses | $156,316 | CYOtherExpensesAmt |
| PY Total Expenses | $265,720 | PYTotalExpensesAmt |
| CY Total Expenses | $271,801 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$34,814 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$23,625 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $387,999 | TotalAssetsBOYAmt |
| Total Assets EOY | $378,025 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,550 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $28,201 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $373,449 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $349,824 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO MAKE VISUAL AND PERFORMING ARTS AVAILABLE TO THE ENTIRE BEDFORD POPULATION; TO BECOME A CREATIVE FORCE AND AN EDUCATIONAL RESOURCE FOR THE COMMUNITY, AND TO HARNESS THE ECONOMIC VITALITY OF THE ARTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $159,964 | ExpenseAmt |
| Revenue | $70,027 | RevenueAmt |
| Desc | PROGRAMS TO MAKE VISUAL AND PERFORMING ARTS AVAILABLE TO THE ENTIRE BEDFORD POPULATION: TO BECOME A CREATIVE FORCE AND AN EDUCATIONAL RESOURCE FOR THE COMMUNITY, AND TO HARNESS THE ECONOMIC VITALITY OF THE ARTS. | Desc |
| Total Program Service Expenses | $159,964 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5405864235 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 713 | AddressLine1Txt |
| City | BEDFORD | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| DESMOND BLACK | |||||||
| FACILITIES CHAIR PERSON | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EMILIE TEMELES | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STACEY HAILEY | |||||||
| SECOND VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JANET CHALKER | |||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TONI HENNEMAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PERRI MASON | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JON HAYDEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PHILIP BAKER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNY HUFF | |||||||
| PRESIDENT/FIRST VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARY BUCHANAN KIRBY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RYAN STEFFAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JARRET WITT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN MARTIN | |||||||
| EXECUTIVE DIRECTOR | 40.00 | $63,750 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $63,750 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $6,600 | FundraisingAmt |
| Government Grants | $12,000 | GovernmentGrantsAmt |
| All Other Contributions | $159,214 | AllOtherContributionsAmt |
| Total Contributions | $177,814 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CLASS - CAMP FEES | 900099 | $36,517 | $36,517 |
| CONCERT - EXHIBIT FEES | 900099 | $11,263 | $11,263 |
| CONCESSIONS | 900099 | $2,130 | $2,130 |
| GIFT SHOP | 900099 | $1,380 | $1,380 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $51,290 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $112 | TotalRevenueColumnAmt |
| Exclusion | $112 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,874 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,874 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,874 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,874 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $13,386 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $6,600 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $13,163 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $223 | TotalRevenueColumnAmt |
| Exclusion | $223 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,340 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,479 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,861 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,861 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $248,176 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $70,027 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $335 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,751 | TotalAmt |
| Program Services | $25,938 | ProgramServicesAmt |
| Management And General | $21,875 | ManagementAndGeneralAmt |
| Fundraising | $15,938 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,468 | TotalAmt |
| Program Services | $36,469 | ProgramServicesAmt |
| Management And General | $3,933 | ManagementAndGeneralAmt |
| Fundraising | $3,066 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,266 | TotalAmt |
| Program Services | $3,269 | ProgramServicesAmt |
| Management And General | $3,532 | ManagementAndGeneralAmt |
| Fundraising | $1,465 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,900 | TotalAmt |
| Management And General | $14,900 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,114 | TotalAmt |
| Fundraising | $2,114 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $793 | TotalAmt |
| Program Services | $476 | ProgramServicesAmt |
| Fundraising | $317 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,772 | TotalAmt |
| Program Services | $1,443 | ProgramServicesAmt |
| Management And General | $2,886 | ManagementAndGeneralAmt |
| Fundraising | $1,443 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,707 | TotalAmt |
| Program Services | $8,707 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,520 | TotalAmt |
| Program Services | $13,890 | ProgramServicesAmt |
| Management And General | $2,778 | ManagementAndGeneralAmt |
| Fundraising | $1,852 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,284 | TotalAmt |
| Program Services | $1,821 | ProgramServicesAmt |
| Management And General | $3,642 | ManagementAndGeneralAmt |
| Fundraising | $1,821 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM SUPPLIES & EXPE | $34,499 | $34,499 | ||
| REPAIRS & MAINTENANCE | $20,595 | $5,149 | $10,297 | $5,149 |
| CONTRACT LABOR | $20,021 | $20,021 | ||
| DEVELOPMENT & MARKETING | $7,157 | $4,294 | $2,863 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,954 | TotalAmt |
| Program Services | $3,988 | ProgramServicesAmt |
| Management And General | $7,978 | ManagementAndGeneralAmt |
| Fundraising | $3,988 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,801 | TotalAmt |
| Program Services | $159,964 | ProgramServicesAmt |
| Management And General | $71,821 | ManagementAndGeneralAmt |
| Fundraising | $40,016 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,025 | BOYAmt |
| EOY | $51,747 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,335 | BOYAmt |
| EOY | $6,816 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293 | BOYAmt |
| EOY | $559 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $460,895 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $141,992 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,060 | BOYAmt |
| EOY | $318,903 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,286 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $387,999 | BOYAmt |
| EOY | $378,025 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,542 | BOYAmt |
| EOY | $9,943 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,008 | BOYAmt |
| EOY | $18,258 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,550 | BOYAmt |
| EOY | $28,201 | 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 | $358,098 | BOYAmt |
| EOY | $332,301 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,351 | BOYAmt |
| EOY | $17,523 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $373,449 | BOYAmt |
| EOY | $349,824 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $387,999 | BOYAmt |
| EOY | $378,025 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$23,625 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $89,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $146,050 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $167,850 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $156,554 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $171,744 | CurrentTaxYearAmt |
| Total | $731,448 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,151 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,601 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,293 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $77,145 | CurrentTaxYearAmt |
| Total | $265,505 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $136,401 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $175,651 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $205,143 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $230,869 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $248,889 | CurrentTaxYearAmt |
| Total | $996,953 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $996,953 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $112 | CurrentTaxYearAmt |
| Total | $190 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $112 | CurrentTaxYearAmt |
| Total | $190 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2 | CurrentTaxYearAmt |
| Total | $13 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $136,405 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $175,673 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $205,169 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $230,906 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $249,003 | CurrentTaxYearAmt |
| Total | $997,156 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99980 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $64,900 | OtherCostOrOtherBasisAmt |
| Book Value | $64,900 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $296,534 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,430 | DepreciationAmt |
| Book Value | $239,104 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,633 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,633 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $96,828 | OtherCostOrOtherBasisAmt |
| Depreciation | $81,929 | DepreciationAmt |
| Book Value | $14,899 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $318,903 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| PAYROLL LIABILITIES | $2,283 |
| OTHER LIABILITIES | $1,376 |
| LINE OF CREDIT | $14,599 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,258 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $248,176 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $248,176 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $248,176 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $271,801 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $271,801 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $271,801 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Center is a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes pursuant to Section 501(a) of the Internal Revenue Code. The Center has adopted FASB ASC 740-10, Income Taxes, which prescribes a comprehensive model for how an organization should measure, recognize, present, and disclose in its financial statements uncertain tax positions that an organization has taken or expects to take on a tax return. The Corporation has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Corporation believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Corporation's financial condition, results of operations or cash flows. Accordingly, the Corporation has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2023. Fiscal years ending on or after December 31, 2019 remain subject to examination by federal and state tax authorities. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | THE COMMUNICATION COORDINATOR FOR THE BOWER CENTER IS THE SON OF THE EXECUTIVE DIRECTOR. |
| Form 990, Part VI, Section B, line 11b | THE AUDITOR PREPARED THE 990 AND SENT A PDF COPY TO THE PRIMARY CONTACT TO BE DELIVERED TO THE BOARD AND APPROVED BEFORE SUBMISSION. |
| Form 990, Part VI, Section C, line 19 | THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE UPON REQUEST |
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