NATIONAL COMEDY CENTER INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: NATIONAL COMEDY CENTER INC (EIN 41-2030241)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-15
IRS object ID: 202413209349309241
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-15T11:32:56-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	943108253	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NOVOGRADAC & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3025 NORTH WOOSTER AVENUE	AddressLine1Txt
City	DOVER	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44622	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	412030241	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL COMEDY CENTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NATI	BusinessNameControlTxt
Phone	7164840800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 69 2 W 3RD STREET	AddressLine1Txt
City	JAMESTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14701	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TOM BENSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7164840800	PhoneNum
Signature	2024-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THOMAS FANTIN	PreparerPersonNm
PTIN	P00839993	PTIN
Phone	3303655400	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TOM BENSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 69 2 W 3RD STREET	AddressLine1Txt
City	JAMESTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14701	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,892,237	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	LUCY-DESI.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2002	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF THE LUCILLE BALL DESI ARNAZ MUSEUM, A NON-PROFIT EDUCATIONAL INSTITUTION, IS TO CELEBRATE THE INSPIRING LIVES AND ENDURING LEGACIES OF PIONEERING ARTISTS, INNOVATORS, AND LEADERS LUCILLE BALL AND DESI ARNAZ, WHOSE CONTRIBUTIONS HAVE SHAPED OUR SHARED CULTURAL HERITAGE AND CHARTED A COURSE FOR AMERICAN ENTERTAINMENT HISTORY. THE MUSEUM, LOCATED IN BALL'S HOMETOWN OF JAMESTOWN, NY, HAS BEEN A COMMUNITY ANCHOR AND ENGINE FOR THE DEVELOPMENT OF THE COMEDIC ARTS FOR OVER 25 YEARS.IN 2018, THE LUCY DESI MUSEUM'S MISSION WAS BROADENED WITH THE OPENING OF THE NEARBY NATIONAL COMEDY CENTER, WHICH OPERATES IN FULFILLMENT OF LUCILLE BALL'S VISION THAT HER HOMETOWN BECOME A DESTINATION FOR THE CELEBRATION OF COMEDY --IN ALL ITS FORMS. VISITORS TO JAMESTOWN, NY ARE INSPIRED, EDUCATED, AND ENTERTAINED BY BOTH OF THESE ATTRACTIONS, AS WELL AS THE ANNUAL LUCILLE BALL COMEDY FESTIVAL, WHICH PRESENTS EDUCATIONAL PROGRAMMING AND PERFORMANCES BY RISING ARTISTS AND COMEDY LEGENDS ALIKE.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	61	TotalEmployeeCnt
Total Volunteers	200	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,643,273	PYContributionsGrantsAmt
CY Contributions Grants	$934,345	CYContributionsGrantsAmt
PY Program Service Revenue	$979,688	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,079,079	CYProgramServiceRevenueAmt
PY Investment Income	$309,001	PYInvestmentIncomeAmt
CY Investment Income	$322,857	CYInvestmentIncomeAmt
PY Other Revenue	$315,891	PYOtherRevenueAmt
CY Other Revenue	$325,514	CYOtherRevenueAmt
PY Total Revenue	$3,247,853	PYTotalRevenueAmt
CY Total Revenue	$2,661,795	CYTotalRevenueAmt
PY Grants And Similar Paid	$2,956,515	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,099,274	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$509,659	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$569,117	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$72,222	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,428,136	PYOtherExpensesAmt
CY Other Expenses	$1,419,711	CYOtherExpensesAmt
PY Total Expenses	$4,894,310	PYTotalExpensesAmt
CY Total Expenses	$3,088,102	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,646,457	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$426,307	CYRevenuesLessExpensesAmt
Total Assets BOY	$20,303,343	TotalAssetsBOYAmt
Total Assets EOY	$4,075,098	TotalAssetsEOYAmt
Total Liabilities BOY	$6,419,047	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,579,366	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$13,884,296	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$2,504,268	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF THE LUCILLE BALL DESI ARNAZ MUSEUM, A NON-PROFIT EDUCATIONAL INSTITUTION, IS TO CELEBRATE THE INSPIRING LIVES AND ENDURING LEGACIES OF PIONEERING ARTISTS, INNOVATORS, AND LEADERS LUCILLE BALL AND DESI ARNAZ, WHOSE CONTRIBUTIONS HAVE SHAPED OUR SHARED CULTURAL HERITAGE AND CHARTED A COURSE FOR AMERICAN ENTERTAINMENT HISTORY. THE MUSEUM, LOCATED IN BALL'S HOMETOWN OF JAMESTOWN, NY, HAS BEEN A COMMUNITY ANCHOR AND ENGINE FOR THE DEVELOPMENT OF THE COMEDIC ARTS FOR OVER 25 YEARS.IN 2018, THE LUCY DESI MUSEUM'S MISSION WAS BROADENED WITH THE OPENING OF THE NEARBY NATIONAL COMEDY CENTER, WHICH OPERATES IN FULFILLMENT OF LUCILLE BALL'S VISION THAT HER HOMETOWN BECOME A DESTINATION FOR THE CELEBRATION OF COMEDYIN ALL ITS FORMS. VISITORS TO JAMESTOWN, NY ARE INSPIRED, EDUCATED, AND ENTERTAINED BY BOTH OF THESE ATTRACTIONS, AS WELL AS THE ANNUAL LUCILLE BALL COMEDY FESTIVAL, WHICH PRESENTS EDUCATIONAL PROGRAMMING AND PERFORMANCES BY RISING ARTISTS AND COMEDY LEGENDS ALIKE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,321,028	ExpenseAmt
Grant	$1,099,274	GrantAmt
Revenue	$431,664	RevenueAmt
Desc	MAINTAIN AND PRESERVE THE LUCILLE BALL DESI ARNAZ MUSEUM THAT EXPLORES THE LIVES, CAREERS AND LEGACY OF THE "FIRST COUPLE OF COMEDY, AND THE INCREDIBLE IMPACT THEY HAD ON THE WORLD.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,099,274	ExpenseAmt
Desc	THE LUCY DESI MUSEUM OFFICIAL SHOP: EVERY PURCHASE DIRECTLY SUPPORTS THE LEGACIES OF LUCILLE BALL AND DESI ARNAZ.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$54,180	ExpenseAmt
Desc	LUCILLE BALL COMEDY FESTIVAL. THE PROGRAM CELEBRATES THE COMEDIC ARTS AND SHOWCASES TALENT FROM AROUND THE COUNTRY. VISITORS COME TOGETHER TO SHARE LAUGHTER WHILE HONORING THE CRAFT AND COMEDIC TALENT SHOWCASED.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,474,482	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	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	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	Yes (1)	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	29	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	61	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
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	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	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROCHELLE MOLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7164840800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 69 2 W 3RD STREET	AddressLine1Txt
City	JAMESTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14701	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
GEORGE PANEBIANCO
MEMBER	5.00	Yes (X)	$0	$0	$0
LOUIS DEPPAS
MEMBER	5.00	Yes (X)	$0	$0	$0
MICHAEL LATONE
TREASURER	5.00	Yes (X)	$0	$0	$0	Yes (X)
CINDY ARONSON
SECRETARY	5.00	Yes (X)	$0	$0	$0	Yes (X)
JEROME LEE YAW
MEMBER	5.00	Yes (X)	$0	$0	$0
HOLLY SULLIVAN
VICE PRESIDENT	5.00	Yes (X)	$0	$0	$0	Yes (X)
TOM BENSON
PRESIDENT	5.00	Yes (X)	$0	$0	$0	Yes (X)
JON ALBRO
MEMBER	5.00	Yes (X)	$0	$0	$0
SARAH DEMINK
MEMBER	5.00	Yes (X)	$0	$0	$0
JOURNEY GUNDERSON
EXECUTIVE DIRECTOR	8.00		$151,948	$37,987	$23,622	Yes (X)	32.00

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$151,948	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$37,987	TotReportableCompRltdOrgAmt
Total Other Compensation	$23,622	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$1,621	MembershipDuesAmt
Government Grants	$19,802	GovernmentGrantsAmt
All Other Contributions	$912,922	AllOtherContributionsAmt
Total Contributions	$934,345	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SPECIAL EVENTS	713990	$647,415	$647,415
ADMISSIONS AND TOURS	713990	$431,664	$431,664

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,079,079	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$265,188	TotalRevenueColumnAmt
Exclusion	$265,188	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1	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	$1	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1	TotalRevenueColumnAmt
Exclusion	$1	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$57,669	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$57,669	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$57,669	TotalRevenueColumnAmt
Exclusion	$57,669	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$428,559	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$230,442	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$198,117	TotalRevenueColumnAmt
Related Or Exempt Func Income	$198,117	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	713990	BusinessCd
Total Revenue Column	$127,396	TotalRevenueColumnAmt
Related Or Exempt Func Income	$127,396	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$127,396	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,661,795	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,404,592	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$322,858	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,099,274	TotalAmt
Program Services	$1,099,274	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$151,948	TotalAmt
Program Services	$18,234	ProgramServicesAmt
Management And General	$92,688	ManagementAndGeneralAmt
Fundraising	$41,026	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$354,417	TotalAmt
Program Services	$117,096	ProgramServicesAmt
Management And General	$218,903	ManagementAndGeneralAmt
Fundraising	$18,418	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$9,910	TotalAmt
Program Services	$2,649	ProgramServicesAmt
Management And General	$6,098	ManagementAndGeneralAmt
Fundraising	$1,163	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$17,284	TotalAmt
Program Services	$4,619	ProgramServicesAmt
Management And General	$10,636	ManagementAndGeneralAmt
Fundraising	$2,029	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$35,558	TotalAmt
Program Services	$9,503	ProgramServicesAmt
Management And General	$21,881	ManagementAndGeneralAmt
Fundraising	$4,174	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$31,097	TotalAmt
Management And General	$31,097	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$250,480	TotalAmt
Program Services	$250,480	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,579	TotalAmt
Program Services	$10,686	ProgramServicesAmt
Management And General	$6,921	ManagementAndGeneralAmt
Fundraising	$4,972	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$12,617	TotalAmt
Program Services	$7,173	ProgramServicesAmt
Management And General	$5,444	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$18,525	TotalAmt
Program Services	$15,314	ProgramServicesAmt
Management And General	$3,211	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,125	TotalAmt
Program Services	$1,562	ProgramServicesAmt
Management And General	$1,563	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$263,672	TotalAmt
Program Services	$148,492	ProgramServicesAmt
Management And General	$115,180	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$49,405	TotalAmt
Program Services	$43,933	ProgramServicesAmt
Management And General	$5,472	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$23,414	TotalAmt
Program Services	$11,707	ProgramServicesAmt
Management And General	$11,707	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FESTIVAL PROGRAMMING	$545,953	$545,953
EXHIBIT, CONTENT AND FA	$83,520	$79,926	$3,594
GATEWAY PARK DEVELOPMEN	$54,180	$54,180
ENDOWMENT EXPENSE	$23,262	$23,262

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$37,882	TotalAmt
Program Services	$30,439	ProgramServicesAmt
Management And General	$7,003	ManagementAndGeneralAmt
Fundraising	$440	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,088,102	TotalAmt
Program Services	$2,474,482	ProgramServicesAmt
Management And General	$541,398	ManagementAndGeneralAmt
Fundraising	$72,222	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$97,019	BOYAmt
EOY	$48,732	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$91,514	BOYAmt
EOY	$126,142	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$57,563	BOYAmt
EOY	$4,100	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$16,208,194	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$79,468	BOYAmt
EOY	$60,706	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,043	BOYAmt
EOY	$8,612	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,252,622	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$883,567	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,417,835	BOYAmt
EOY	$1,369,055	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,557,426	BOYAmt
EOY	$1,752,684	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$786,281	BOYAmt
EOY	$705,067	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,303,343	BOYAmt
EOY	$4,075,098	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$136,109	BOYAmt
EOY	$147,267	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,500	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$5,482,260	BOYAmt
EOY	$5,699,604	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$798,178	BOYAmt
EOY	$732,495	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,419,047	BOYAmt
EOY	$6,579,366	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	$12,402,824	BOYAmt
EOY	-$4,199,780	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,481,472	BOYAmt
EOY	$1,695,512	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,884,296	BOYAmt
EOY	-$2,504,268	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,303,343	BOYAmt
EOY	$4,075,098	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$426,307	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$118,143	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$16,080,400	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	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	$1,762,405	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,429,776	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,898,260	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,643,273	CurrentTaxYearMinus1YearAmt
Current Tax Year	$934,345	CurrentTaxYearAmt
Total	$7,668,059	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,849,819	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$278,827	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$702,288	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,432,472	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,507,638	CurrentTaxYearAmt
Total	$5,771,044	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,612,224	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,708,603	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,600,548	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,075,745	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,441,983	CurrentTaxYearAmt
Total	$13,439,103	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	$13,439,103	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$275,258	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$250,183	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$257,126	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$262,581	CurrentTaxYearMinus1YearAmt
Current Tax Year	$265,189	CurrentTaxYearAmt
Total	$1,310,337	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$275,258	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$250,183	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$257,126	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$262,581	CurrentTaxYearMinus1YearAmt
Current Tax Year	$265,189	CurrentTaxYearAmt
Total	$1,310,337	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$47,877	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30,224	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$333,213	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$204,038	CurrentTaxYearMinus1YearAmt
Current Tax Year	$185,065	CurrentTaxYearAmt
Total	$800,417	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,935,359	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,989,010	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,190,887	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,542,364	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,892,237	CurrentTaxYearAmt
Total	$15,549,857	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.86430	PublicSupportCY509Pct
Public Support PY509	0.93290	PublicSupportPY509Pct
Investment Income CY	0.08430	InvestmentIncomeCYPct
Investment Income PY	0.04550	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

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,557,426	BeginningYearBalanceAmt
Contributions	$45,251	ContributionsAmt
Investment Earnings Or Losses	$214,745	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	-$53,712	GrantsOrScholarshipsAmt
Administrative Expenses	-$11,026	AdministrativeExpensesAmt
End Year Balance	$1,752,684	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,740,389	BeginningYearBalanceAmt
Contributions	$130,876	ContributionsAmt
Investment Earnings Or Losses	-$264,082	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	-$32,806	GrantsOrScholarshipsAmt
Administrative Expenses	-$16,951	AdministrativeExpensesAmt
End Year Balance	$1,557,426	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,365,265	BeginningYearBalanceAmt
Contributions	$149,695	ContributionsAmt
Investment Earnings Or Losses	$261,314	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	-$18,827	GrantsOrScholarshipsAmt
Administrative Expenses	-$17,058	AdministrativeExpensesAmt
End Year Balance	$1,740,389	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,030,542	BeginningYearBalanceAmt
Contributions	$194,974	ContributionsAmt
Investment Earnings Or Losses	$165,943	InvestmentEarningsOrLossesAmt
Administrative Expenses	-$26,194	AdministrativeExpensesAmt
End Year Balance	$1,365,265	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$632,124	BeginningYearBalanceAmt
Contributions	$220,768	ContributionsAmt
Investment Earnings Or Losses	$158,670	InvestmentEarningsOrLossesAmt
Administrative Expenses	-$18,980	AdministrativeExpensesAmt
End Year Balance	$1,030,542	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Term Endowment Balance EOY	1.00000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$177,543	OtherCostOrOtherBasisAmt
Book Value	$177,543	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,777,508	OtherCostOrOtherBasisAmt
Depreciation	$595,776	DepreciationAmt
Book Value	$1,181,732	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$297,571	OtherCostOrOtherBasisAmt
Depreciation	$287,791	DepreciationAmt
Book Value	$9,780	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,369,055	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	RIGHT OF USE ASSET	Desc
Book Value	$705,067	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$705,067	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RIGHT OF USE LIABILITY	Desc
Amt	$732,495	Amt

Field	Value	IRS element (for citing)
Total Liability	$732,495	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,779,938	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$118,143	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$118,143	RevenueNotReportedAmt
Revenue Subtotal	$2,661,795	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,661,795	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,088,102	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$3,088,102	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,088,102	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART III, LINE 1A:

PURCHASES FOR COLLECTIONS ARE RECORDED AS EXPENDITURES FOR THE ACQUISITION OF MEMORABILIA IN THE STATEMENT OF ACTIVITIES IN THE YEAR IN WHICH THE MEMORABILIA IS ACQUIRED. COLLECTIONS ARE OPEN TO THE PUBLIC, KEPT IN A MANNER WHICH PROTECTS THE COLLECTION AND IF THE COLLECTIONS ARE SOLD, IF ALLOWABLE BY THE DONOR AGREEMENT, THE ORGANIZATION WILL REINVEST THE PROCEEDS INTO OTHER COLLECTIONS. IN KEEPING WITH STANDARD MUSEUM PRACTICE, THE COLLECTIONS, WHICH WERE ACQUIRED VIA PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION.

PART X, LINE 2:

NCCI IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM NEW YORK INCOME STATE INCOME TAXES. NCCO IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM NEW YORK INCOME STATE INCOME TAXES. THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL COMEDY CENTER OPERATOR INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 69 2 W 3RD ST	AddressLine1Txt
City	JAMESTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14701	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	820774057	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$1,099,274	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Purpose Of Grant	CHARITABLE CONTRIBUTION	PurposeOfGrantTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JOURNEY GUNDERSON	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$151,948	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$37,987	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$23,622	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$151,948	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$61,609	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS BY THE CERTIFIED PUBLIC ACCOUNTANT(S) THAT PREPARED THE FORM. THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND FORMALLY APPROVED PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF DIRECTORS ON A REGULAR BASIS. WHEN A CONFLICT OF INTEREST IS IDENTIFIED, A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. IN ADDITION, A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN.
FORM 990, PART VI, SECTION B, LINE 15	ANNUAL COMPENSATION AND BENEFITS ARE REVIEWEDED BY THE EXECUTIVE COMMITTEE WITH FINAL APPROVAL BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 18	FORM 990 IS POSTED ON GUIDESTAR FOR PUBLIC TO VIEW
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS ARE NOT FOR PUBLIC VIEWING
FORM 990, PART XI, LINE 9:	CURRENT EXPECTED CREDIT LOSSES -16,080,400.
FORM 990, PART XII, LINE 2C	THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL COMEDY CENTER OPERATOR INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 69 2 W 3RD ST	AddressLine1Txt
City	JAMESTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14701	ZIPCd

Field	Value	IRS element (for citing)
EIN	820774057	EIN
Primary Activities	TO PROMOTE AND DEVELOP COMEDY AS AN ART FORM.	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 10	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
NATIONAL COMEDY CENTER OPERATOR INC
B	$1,099,274	CASH
NATIONAL COMEDY CENTER OPERATOR INC
O	$1,675,026	CASH