SEASON OF CONCERN: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SEASON OF CONCERN (EIN 36-3759183)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-01-06
IRS object ID
202340129349303469
Schema version
2021v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-01-06T07:17:05-08:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200713860PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1James M Babic PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16414 Sinclair AveAddressLine1Txt
CityBerwynCityNm
State AbbreviationILStateAbbreviationCd
ZIP60402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363759183EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Season of ConcernBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSEASBusinessNameControlTxt
Phone3123320518PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 S Michigan Avenue 2700AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60603ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMarcelle McVayPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2023-01-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMarcellePersonFirstNm
Person LastMcVayPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames M Babic CPAPreparerPersonNm
PTINP00237741PTIN
Phone7087497030PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-03-07 01:45:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLuther GoinsPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 S Michigan Avenue 2700AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60603ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$356,413GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.seasonofconcern.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionSeason of Concern was founded in 1987 by Chicago theater artists to provide care for those in the Chicago theater community impacted by any illness, injury or health related issue that prevents them from working, excluding loss of income for other reasons.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers98TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$164,026PYContributionsGrantsAmt
CY Contributions Grants$314,200CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,125PYInvestmentIncomeAmt
CY Investment Income$602CYInvestmentIncomeAmt
PY Other Revenue$68,835PYOtherRevenueAmt
CY Other Revenue$31,845CYOtherRevenueAmt
PY Total Revenue$233,986PYTotalRevenueAmt
CY Total Revenue$346,647CYTotalRevenueAmt
PY Grants And Similar Paid$146,465PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$193,100CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$66,551PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$68,658CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$16,314CYTotalFundraisingExpenseAmt
PY Other Expenses$20,698PYOtherExpensesAmt
CY Other Expenses$18,598CYOtherExpensesAmt
PY Total Expenses$233,714PYTotalExpensesAmt
CY Total Expenses$280,356CYTotalExpensesAmt
PY Revenues Less Expenses$272PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$66,291CYRevenuesLessExpensesAmt
Total Assets BOY$344,674TotalAssetsBOYAmt
Total Assets EOY$397,863TotalAssetsEOYAmt
Total Liabilities BOY$13,102TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$331,572NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$397,863NetAssetsOrFundBalancesEOYAmt
MissionSeason of Concern was founded in 1987 by Chicago theater artists to provide care for those in the Chicago theater community impacted by any illness, injury or health related issue that prevents them from working, excluding loss of income for other reasons.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$249,568ExpenseAmt
Grant$193,100GrantAmt
DescEntertainment Community Fund:Season of Concern provides sustaining support to the Chicago office of The Entertainment Community Fund, the national human services organization for entertainment and performing arts professionals in theater, film, music, opera, television and dance with a broad spectrum of social, health, employment, housing and direct care programs. Among the categories of direct care grants that the Entertainment Community Fund awards, subject to eligibility, are the entertainment assistance program for performing arts professionals, the HIV/AIDS Initiative, financial assistance for seniors and people with disabilities and addiction and recovery assistance. During the fiscal year ended June 30, 2022 Season of Concern awarded $140,000 to the Entertainment Community Fund.The Biscotto-Miller Fund:Season of Concern provided 18 individuals an aggregate $27,600 of direct, short-term emergency financial assistance to Chicago-area actors, directors, designers, technicians, playwrightsanyone working in the theaterthrough its own Biscotto-Miller Fund.The Malcom Ewen Fund:The Malcolm Ewen Fund exists to provide short-term assistance for theater employees facing non-health related financial issues. Applicants for assistance from The Malcolm Ewen Fund must be active members of the Chicagoland theater community, union and non-union alike, having worked with or without salary since September 1, 2019.During the fiscal year ended June 30, 2022 an aggregate of $25,500 was awarded to 12 eligible applicants.Support of AIDS Service Organizations:Season of Concern Chicago has been making significant grants to Chicago AIDS service organizations for more than 30 years.Desc
Total Program Service Expenses$249,568TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonYes (true)GrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMarcelle McVayPersonNm
Phone3123320518PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18 S Michigan Avenue 2700AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60603ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
Michael Ryczek
Managing Director40.000.00$60,000$0$4,068
Melissa Carsten
Secretary3.000.00$0$0$0Yes (X)Yes (X)
Mike Checuga
Director2.000.00$0$0$0Yes (X)
Sandra Delgado
Director2.000.00$0$0$0Yes (X)
Marcelle McVay
Treasurer3.000.00$0$0$0Yes (X)Yes (X)
Luther Goins
President5.000.00$0$0$0Yes (X)Yes (X)
Charles Sedgwick Hall
Director2.000.00$0$0$0Yes (X)
Martin Grochala
Director2.000.00$0$0$0Yes (X)
Mark David Kaplan
Vice President3.000.00$0$0$0Yes (X)Yes (X)
Donica Lynn
Director2.000.00$0$0$0Yes (X)
Doug MacKechnie
Director2.000.00$0$0$0Yes (X)
Ken-Matt Martin
Director2.000.00$0$0$0Yes (X)
Billy Mayer
Director2.000.00$0$0$0Yes (X)
Bridget McDonough
Director2.000.00$0$0$0Yes (X)
Jane Nicholl Sahlins
Director2.000.00$0$0$0Yes (X)
Steve Scott
Director2.000.00$0$0$0Yes (X)
Rchard Turner
Director2.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$60,000TotalReportableCompFromOrgAmt
Total Other Compensation$4,068TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$32,207FundraisingAmt
All Other Contributions$281,993AllOtherContributionsAmt
Noncash Contributions$4,047NoncashContributionsAmt
Total Contributions$314,200TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$602TotalRevenueColumnAmt
Related Or Exempt Func Income$602RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$28,721FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$32,207ContriRptFundraisingEventAmt
Fundraising Direct Expenses$9,766FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,955TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Forgiveness of debt$12,500$12,500
Other revenues$390$390
FieldValueIRS element (for citing)
Other Revenue Total$12,890OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$346,647TotalRevenueColumnAmt
Related Or Exempt Func Income$13,492RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$140,000TotalAmt
Program Services$140,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$53,100TotalAmt
Program Services$53,100ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$60,000TotalAmt
Program Services$39,000ProgramServicesAmt
Management And General$9,000ManagementAndGeneralAmt
Fundraising$12,000FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$4,068TotalAmt
Program Services$2,644ProgramServicesAmt
Management And General$610ManagementAndGeneralAmt
Fundraising$814FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,590TotalAmt
Program Services$2,984ProgramServicesAmt
Management And General$688ManagementAndGeneralAmt
Fundraising$918FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,566TotalAmt
Management And General$1,566ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,260TotalAmt
Program Services$2,260ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$68TotalAmt
Program Services$44ProgramServicesAmt
Management And General$10ManagementAndGeneralAmt
Fundraising$14FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$6,500ProgramServicesAmt
Management And General$1,500ManagementAndGeneralAmt
Fundraising$2,000FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12TotalAmt
Program Services$12ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,650TotalAmt
Program Services$1,073ProgramServicesAmt
Management And General$247ManagementAndGeneralAmt
Fundraising$330FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Web-site$1,178$1,178
Telecommunications$1,019$662$153$204
Miscellanous$607$607
Postage and Shipping$170$111$25$34

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$68TotalAmt
Management And General$68ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$280,356TotalAmt
Program Services$249,568ProgramServicesAmt
Management And General$14,474ManagementAndGeneralAmt
Fundraising$16,314FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$194,674BOYAmt
EOY$241,133EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$150,000BOYAmt
EOY$150,000EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$6,730EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$344,674BOYAmt
EOY$397,863EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$602BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$12,500BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,102BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$331,572BOYAmt
EOY$397,863EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$331,572BOYAmt
EOY$397,863EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$344,674BOYAmt
EOY$397,863EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$66,291ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$328,697CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$393,150CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$304,668CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$247,923CurrentTaxYearMinus1YearAmt
Current Tax Year$333,143CurrentTaxYearAmt
Total$1,607,581TotalAmt

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$328,697CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$393,150CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$304,668CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$247,923CurrentTaxYearMinus1YearAmt
Current Tax Year$333,143CurrentTaxYearAmt
Total$1,607,581TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$41,704SubstantialContributorsTotAmt
Public Support Total170$1,565,877PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$777CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,514CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,783CurrentTaxYearMinus1YearAmt
Current Tax Year$602CurrentTaxYearAmt
Total$4,676TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$3,770CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,468CurrentTaxYearMinus1YearAmt
Current Tax Year$12,886CurrentTaxYearAmt
Total$32,124TotalAmt
FieldValueIRS element (for citing)
Total Support$1,644,381TotalSupportAmt
Public Support CY1700.95230PublicSupportCY170Pct
Public Support PY1700.96060PublicSupportPY170Pct
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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$346,647TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$346,647RevenueSubtotalAmt
Total Revenue Per Form990$346,647TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$280,356TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$280,356ExpensesSubtotalAmt
Total Expenses Per Form990$280,356TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationSOC is exempt from federal taxes under Section 501(c)3 of the Internal Revenue Code. It qualifies for charitable contributions under Section 170(b)(1)(A)(vi), and has been classified as an organization that is not a private foundation under Section 509(a)(2). SOC's management has determined that ASC 740-10, which addresses accounting for uncertainty in income taxes, has no effect on its financial statements due to SOC's tax-exempt status.ExplanationTxt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd
Licensed StatesILLicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Fundraising EventsEvent1Nm
Gross Receipts Event1$60,928GrossReceiptsEvent1Amt
Charitable Contri Event1$32,207CharitableContriEvent1Amt
Gross Revenue Event1$28,721GrossRevenueEvent1Amt
Other Direct Expenses Event1$9,766OtherDirectExpensesEvent1Amt
Gross Receipts Total$60,928GrossReceiptsTotalAmt
Charitable Contributions Tot$32,207CharitableContributionsTotAmt
Gross Revenue Total Events$28,721GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$9,766OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$9,766DirectExpenseSummaryEventsAmt
Net Income Summary$18,955NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Entertainment Community FundBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1729 7th AvenueAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd
FieldValueIRS element (for citing)
Recipient EIN131635251RecipientEIN
IRC Section501(c)3IRCSectionDesc
Cash Grant$140,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantSupport artists in needPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeEmergency financial assistanceGrantTypeTxt
Recipient12RecipientCnt
Cash Grant$53,100CashGrantAmt
Non Cash AssistanceEmergency financial assistanceNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceGrantmaker's Description of How Grants are UsedFormAndLineReferenceDesc
ExplanationSummary of Grant Making Procedures for Season of ConcernBiscotto Miller Fund: Guidelines are published on the Season of Concern website and information is distributed in person and via social media and email to theaters and members of the theater community. Applications are submitted to the Entertainment Community Fund (Chicago Office) where they are reviewed and verified by a caseworker. The caseworker communicates with the client and provides services and referrals as needed. The caseworker assigns a client case number to preserve confidentiality and submits a write-up of the request to SOC's Managing Director. The Managing Director emails the request to the Treasurer and President of the Board for approval. Once approved, the Treasurer arranges for payment and informs the caseworker that the payment has been made. The Managing Director notes the approval and keeps the write ups on file. All payments are paid directly to the vendor (i.e. landlord, doctor/medical facility, utility company, lender, etc..)Malcolm Ewen Emergency Fund: Guidelines are published on the Season of Concern Website and information is distributed in person and via social media and email to theaters and members of the theater community. Applications are submitted directly to the Season of Concern Office. SOC's Managing Director reviews and verifies the information. Once the Managing Director determines the client is eligible, the Managing Director writes up a summary of the request, assigns a client number to maintain confidentiality, and submits it to members of the program committee for final approval. Once approved by email, the Treasurer distributes the funds and lets the Managing Director know that the distribution has occurred. The Managing Director keeps the applications and write-ups on file. All payments are paid directly to the vendor (i.e. landlord, doctor/medical facility, utility company, lender, etc..)ExplanationTxt

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonDonica LynnPersonNm
Relationship With OrgBoard memberRelationshipWithOrgTxt
Cash Grant$4,500CashGrantAmt
Type Of AssistanceGrantTypeOfAssistanceTxt
Assistance PurposeFinancial hardshipAssistancePurposeTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule L, Part V Supplemental InformationFormAndLineReferenceDesc
ExplanationFinancial hardship relief grants awarded to individuals in the Chicago theater community is the primary mission of the Organization.A Board member who is a member of the Chicago theater community applied for, and received, a grant of $4,500 for financial hardship relief through the Organization's Biscotto-Miller and Ewan funds. The grant application was duly vetted by a committee comprised solely of other unrelated independent Board members, and followed all standard protocols for such grants.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review ProcessForm 990 is reviewed by selected officers and the Executive Director prior to submittal.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsEach Board member receives a copy of the Conflict of Interest Policy and is required to certify, in writing, that he/she 1)received a copy of the conflict of interest policy, 2) read and understand the policy, 3) agrees to comply with the policy.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementCompensation levels for key employees is presented to the Board in the annual budget, which is subject to Board approval.
Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public InspectionA copy of form 990 and the audit report is posted on the web-site of the Illinois Attorney General. The web-site of the Illinois Attorney General is open to the general public.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableDisclosure of governing documents, policies, and financial statements are made available to the general public upon written request.
Form 990, Part XII, Line 2: Change of Oversight or Selection ProcessSOC's Board of Directors approves the selection of an auditor. A draft of the audit report is reviewed by SOC's Treasurer, selected Board members, and key employee before the audit report is submitted to the entire Board for approval. The audit report is finalized upon Board approval.

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